2026-02-25T11:36:13-06:00 2025-06-30 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2024-07-01 210482995 IBEW 400 LOCAL UNION IBEW 7326817111 PO BOX 1256 WALL NJ 07719 ROBERT SHIMKO BUSINESS MANAGER 7326817111 2026-02-25 1 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2024 2025-03-06 01:10:19Z ROBERT SHIMKO PO BOX 1256 WALL NJ 07719 3182221 0 X WWW.IBEW400.ORG X UNION 1940 NJ REPRESENT UNION MEMBERS FOR THE PURPOSE OF COLLECTIVE BARGAINING 10 4 16 0 0 0 2581274 2833107 261504 280254 52985 68860 0 0 2895763 3182221 0 0 148136 269483 1448209 1542903 0 0 0 1091838 1130951 2688183 2943337 207580 238884 3509866 3749092 54572 40918 3455294 3708174 TO PROMOTE THE WELFARE OF ITS MEMBERS AND TO STRIVE TO ENHANCE THE WORKING CONDITIONS FOR ITS MEMBERS EMPLOYED IN THE ELECTRICAL CONSTRUCTION INDUSTRY. 0 0 TO PROMOTE THE WELFARE OF ITS MEMBERS AND TO STRIVE TO ENHANCE THE WORKING CONDITIONS FOR ITS MEMBERS EMPLOYED IN THE ELECTRICAL CONSTRUCTION INDUSTRY. 0 0 0 1 0 0 0 0 0 1 1 0 1 0 1 0 1 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 12 0 1 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 4 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 1 0 X IBEW LOCAL UNION 400 7326817111 PO BOX 1256 WALL NJ 07719 ROCCO DAMATO EXECUTIVE BOARD 2.00 X 0 0 0 ROBERT INGMAN EXECUTIVE BOARD 2.00 X 0 0 0 LEE SANBORN EXECUTIVE BOARD 2.00 X 0 0 0 ROBERT SULLIVAN EXECUTIVE BOARD 2.00 X 0 0 0 JOSEPH VOGT EXECUTIVE BOARD 2.00 X 0 0 0 ROBERT SHIMKO BUSINESS MANAGER/FIN SEC 40.00 X 224590 0 159459 JAMES MORAN BUSINESS AGENT/TREASURER 40.00 X 175002 0 124251 GEORGE T LANE BUSINESS AGENT/REC SEC 40.00 X 175002 0 124251 MICHAEL J RICCA ASST BUSINESS MANAGER/PRESIDENT 40.00 X 192502 0 136677 ROBERT BAUMGARTNER VICE PRESIDENT 40.00 X 2893 0 0 769989 0 544638 4 0 1 0 INTERNATIONAL BROTHERHOOD OF ELECTRICAL 900 SEVENTH STREET NW WASHINGTON DC 20001 PER CAPITA FEES 359712 1 2833107 2833107 DEATH BENEFIT CONTRIBU 900099 239924 239924 MISCELLANEOUS INCOME 900099 30435 30435 SPECIAL EVENTS 900099 9895 9895 280254 68860 68860 3182221 280254 0 68860 269483 769989 181155 290490 229364 71905 7080 19955 183 39233 197551 113566 39410 54775 48250 PER CAPITA FEES 359712 SPECIAL EVENTS 92955 DONATIONS 68457 TARGET FUND MARKET RECO 60000 29824 2943337 888022 1019343 553692 847911 705232 467776 212524 237456 1336051 1124805 519577 519577 3509866 3749092 33142 31360 21430 9558 54572 40918 X 3455294 3708174 3455294 3708174 3509866 3749092 238884 13996 0 X X 0 1 X 1 0 0 0 0 2833107 6448 6448 256060 136982 119078 288641 264665 23976 154083 66129 87954 237456 INVESTMENTS 1124805 F 1124805 ADVANCES TO AFFILIATE 519577 519577 X 3196217 13996 13996 3182221 0 3182221 2943337 0 2943337 0 2943337 PART X, LINE 2: IBEW LOCAL UNION 400 OBTAINED TAX-EXEMPT STATUS FROM THE INTERNAL REVENUE SERVICE UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE LOCAL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN 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 LOCAL AND VARIOUS POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. THE LOCAL FILES ITS FORM 990 IN THE U.S. FEDERAL JURISDICTION AND IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR FISCAL YEARS BEFORE 2022, GENERALLY FOR 3 YEARS AFTER THEY ARE FILED. X 0 0 0 ROBERT SHIMKO BUSINESS MANAGER/FIN SEC 224590 0 0 0 0 0 85344 0 74115 0 384049 0 0 0 MICHAEL J RICCA ASST BUSINESS MANAGER/PRESIDENT 192502 0 0 0 0 0 73151 0 63526 0 329179 0 0 0 JAMES MORAN BUSINESS AGENT/TREASURER 175002 0 0 0 0 0 66501 0 57750 0 299253 0 0 0 GEORGE T LANE BUSINESS AGENT/REC SEC 175002 0 0 0 0 0 66501 0 57750 0 299253 0 0 0 PART I, LINE 3 SALARIES ARE APPROVED IN THE BYLAWS FORM 990, PART VI, SECTION A, LINE 6 IBEW LOCAL UNION 400 HAS 713 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ALL ACTIVE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE DECISIONS ARE SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION IS PROVIDED WITH A CLIENT COPY OF THE RETURN FOR REVIEW PURPOSES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15B OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN EXECUTIVE BOARD THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF INDEPENDENT ACCOUNTANTS. LOCAL 400 IBEW WELFARE FUND 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 222236617 TO FUND HEALTH AND WELFARE BENEFITS FOR ELIGIBLE PARTICIPANTS. NJ 501(C)(9) 0 LOCAL UNION 400 IBEW PENSION PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 226257847 TO FUND PENSION BENEFITS FOR ELIGIBLE PARTICIPANTS NJ 401(A) 0 LOCAL UNION 400 IBEW AUXILIARY WELFARE FUND 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 260181078 TO PROVIDE SUPPLEMENTAL BENEFITS FOR ELIGIBLE PARTICIPANTS NJ 501(C)(9) 0 LOCAL UNION 400 IBEW JOINT ANNUITY FUND 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 222160644 TO PROVIDE ANNUITY BENEFITS FOR ELIGIBLE PARTICIPANTS NJ 401(A) 0 LOCAL UNION 400 IBEW JOINT APPRENTICE & TRAINING COMMITTEE PO BOX 1256 WALL NJ 07719 221951385 TO PROVIDE TEACHING TO APPRENTICES OF IBEW 400 NJ 501 (C) (3) 0 IBEW LOCAL UNION 400 BUILDING INC PO BOX 1256 WALL NJ 07719 237113341 THE ORGANIZATION PROVEDS RENTAL SPACE TO LOCAL AND A HALL FOR ITS MEMBERS NJ 501 (C) (2) 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 IBEW LOCAL UNION 400 BUILDING INC K 69253 SQUARE FOOTGE