2025-11-17T14:36:40-06:00 2024-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2024-01-01 340553590 PIPE FITTERS LOCAL 120 PIPE 2164473408 6305 HALLE DRIVE CLEVELAND OH 44125 RYAN MCCAFFERTY BUSINESS MANAGER 2164473408 2025-11-07 1 1 JEFFREY R SPENCER CPA P01367852 2168317171 2025-11-07 2024 2025-03-06 01:10:19Z RYAN MCCAFFERTY 6305 HALLE DRIVE CLEVELAND OH 44125 7303512 0 X N/A X 1898 OH TO PROVIDE BENEFITS TO THE MEMBERS OF THE LABOR UNION. 5 5 30 8 0 0 0 0 5839351 6617168 244107 372947 206295 223296 6289753 7213411 0 0 938434 1028313 2357690 2379769 0 0 0 1932918 1986824 5229042 5394906 1060711 1818505 12286052 13852911 741608 489962 11544444 13362949 TO PROVIDE BENEFITS TO THE MEMBERS OF PIPE FITTERS LOCAL NO. 120. 0 0 TO UNITE ALL WORKERS AND TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION, AND COLLECTIVE BARGAINING. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 49 0 1 30 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 1 1 1 0 0 0 0 1 1 1 1 0 X RYAN MCCAFFERTY 2164473408 6305 HALLE DRIVE CLEVELAND OH 44125 TONY KARN EXECUTIVE BOARD 2.00 X 9919 0 0 TOM HINOJOSA PRESIDENT & ORGANIZER 40.00 X X 125420 0 87050 PATRICK J O'BOYLE EXECUTIVE BOARD 2.00 X 9919 0 0 JIM REILLY III VICE PRESIDENT 2.00 X X 12307 0 0 KEVIN FINNERTY EXECUTIVE BOARD 2.00 X 10502 0 0 MARTIN SOMERVILLE EXECUTIVE BOARD 2.00 1.50 X 9919 0 0 RAY KASHUBECK BUSINESS AGENT 40.00 X 154846 0 94319 RYAN MCCAFFERTY BUSINESS AGENT 40.00 X 154143 0 94319 DONALD OLS BUS MGR/FIN SECY 40.00 1.00 X 169371 0 97953 MICHAEL HALL BUSINESS AGENT 40.00 1.00 X 154229 0 94319 DAN GALLAGHER BUSINESS AGENT 40.00 1.00 X 154115 0 94319 964690 0 562279 6 0 1 0 0 MEMBERSHIP DUES 900099 4468956 4468956 CONTRIBUTIONS & FEES 900099 2148212 2148212 6617168 346754 346754 190750 0 190750 190750 190750 116294 90101 26193 26193 26193 MISCELLANEOUS INCOME 900099 32546 32546 32546 7213411 6649714 0 563697 1028313 265035 1217824 785276 111634 31256 18180 2200 1938 70855 389229 106666 292278 34511 PER CAPITA TAXES 399398 PER CAPITA FUND EXPENSE 321058 TRAVEL CARD EXPENSE 68933 DONATIONS 63032 187290 5394906 2598 2839 2539226 2972550 648381 617091 71222 78311 7775805 5288663 1877833 2487142 7092086 7655938 54706 39040 12286052 13852911 707288 463254 34320 26708 741608 489962 X 11544444 13362949 11544444 13362949 12286052 13852911 1818505 0 X X 0 1 X 1 0 314000 314000 6080391 4745786 1334605 504954 415169 89785 876460 127708 748752 2487142 INVESTMENTS 7655938 C 7655938 LEASE LIABILITY - OPERATING LEASE 26708 26708 X 7187218 0 7187218 26193 26193 7213411 5394906 0 5394906 0 5394906 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE ORGANIZATION CLASSIFIES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS AS MISCELLANEOUS EXPENSE IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. AS OF DECEMBER 31, 2024 AND 2023, THE ORGANIZATION HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS INCURRED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEARS THEN ENDED. THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM A TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION HAS ANALYZED ITS TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE. MANAGEMENT BELIEVES THAT THE ORGANIZATION'S INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, CHANGES IN NET ASSETS, OR CASH FLOWS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON DISPOSAL OF PROPERTY AND EQUIPMENT 26,193. X 0 0 0 DONALD OLS BUS MGR/FIN SECY 169371 0 0 0 0 0 97953 0 0 0 267324 0 0 0 RAY KASHUBECK BUSINESS AGENT 154846 0 0 0 0 0 94319 0 0 0 249165 0 0 0 MICHAEL HALL BUSINESS AGENT 154229 0 0 0 0 0 94319 0 0 0 248548 0 0 0 RYAN MCCAFFERTY BUSINESS AGENT 154143 0 0 0 0 0 94319 0 0 0 248462 0 0 0 DAN GALLAGHER BUSINESS AGENT 154115 0 0 0 0 0 94319 0 0 0 248434 0 0 0 TOM HINOJOSA PRESIDENT & ORGANIZER 125420 0 0 0 0 0 87050 0 0 0 212470 0 0 0 FORM 990, PART VI, SECTION A, LINE 7B CERTAIN BOARD DECISIONS ARE SUBJECT TO APPROVAL BY THE JOINT CONFERENCE COMMITTEE AS DEFINED IN THE TRUST AGREEMENT. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS REVIEWED THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 ALL OFFICER'S COMPENSATION IS DICTATED BY THE "CONSTITUTION AND BY-LAWS OF THE LOCAL AND THE "NEGOTIATED CONTRACT WITH THE MECHANICAL CONTRACTORS' ASSOCIATION OF CLEVELAND, INC (MCA)." WAGES ARE CALCULATED USING THE APPROPRIATE PERCENTAGES OUTLINED IN THE BY-LAWS TIMES THE BASE TAXABLE INCOME OF A PIPE FITTER JOURNEYMAN AS SET FORTH IN THE NEGOTIATED CONTRACT WITH THE MCA. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PIPE FITTERS LOCAL 120 SCHOLARSHIP FUND 6305 HALLE DRIVE CLEVELAND OH 44125 237397291 PROVIDE SCHOLARSHIPS TO DEPENDENT CHILDREN OF MEMBERS OF THE UNION. OH 501(C)(3) 509(A)(3)TYPE III FI N/A 0 PIPE FITTERS LOCAL 120 INSURANCE FUND 6305 HALLE DRIVE CLEVELAND OH 44125 340747441 PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS. OH 501(C)(9) N/A 0 PIPE FITTERS LOCAL 120 SUB FUND 6305 HALLE DRIVE CLEVELAND OH 44125 237457119 PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO MEMBERS OF THE UNION. OH 501(C)(9) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 PIPE FITTERS LOCAL 120 INSURANCE FUND Q 588369 ACTUAL COST PIPE FITTERS LOCAL 120 SUB FUND Q 94777 ACTUAL COST