2026-08-28T11:00:10-04:00 2025-12-31 200329213 TERESA J DITTMAN CPA 655 METRO PLACE S SUITE 600 DUBLIN OH 430173394 990 2025-01-01 311407658 IBEW LOCAL 71 BUILDING CORPORATION IBEW 6145391394 2280 CITYGATE DR COLUMBUS OH 43219 JEFFERY KESSLER BUSINESS MGR/FIN SEC 6145391394 2026-08-17 true TERESA J DITTMAN P00016474 6143958745 2026-08-17 X 2025 X JEFFERY KESSLER 2280 CITYGATE DR COLUMBUS OH 43219 3866120 false X WWW.IBEW71.ORG X 1994 OH TITLE HOLDING CORPORATION FOR REAL PROPERTY. 10 2 0 0 0 0 32 122436 103250 3106000 103282 3228436 0 0 0 0 0 65203 464116 65203 464116 38079 2764320 930384 4012078 273438 590812 656946 3421266 X TITLE HOLDING CORPORATION FOR REAL PROPERTY. false false TITLE HOLDING CORPORATION FOR REAL PROPERTY. ANY PROFITS ARE RETURNED TO IBEW LOCAL UNION NO. 71 (31-0684282) TO BE USED FOR ITS EXEMPT FUNCTION. RENTAL PAYMENTS ARE USED TO MAINTAIN PROPERTY. ANY PROFITS ARE RETURNED TO IBEW LOCAL UNION NO. 71 (31-0684282) TO BE USED FOR ITS EXEMPT FUNCTION. RENTAL PAYMENTS ARE USED TO MAINTAIN PROPERTY. false false false false false false false false false true false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 7 0 0 false false false false false false false false X 10 2 false true false false true true true true true false true true true true true true false true true true false X JEFFERY KESSLER 6145391394 2280 CITYGATE DR COLUMBUS OH 43219 JEFFERY KESSLER BUSINESS MGR 40.00 X 0 210557 74948 WALTER W GRIBBLE III PRES/ASST BU 40.00 X 0 173492 65986 DIRK I DOZER VP/ ASST BUS 40.00 X 0 172809 65986 JAMES B ROESSNER REC SEC/ASST 40.00 X 0 164835 60609 JASON HOSTETLER EXEC BRD/REP 40.00 X 0 152494 60609 CALVIN MARTIN EXEC BRD/REP 40.00 X 0 144209 58405 KURT WILLIAMS TREASURER 40.00 X 0 139293 57022 CODY DAVIS EXEC BRD/REP 40.00 X 0 138382 57022 JOSHUA MALONE EXECUTIVE BO 1.00 X 0 1614 0 MITCH MCCLOSKEY EXECUTIVE BO 1.00 X 0 1112 0 1298797 500587 false true false MCKINLEY CONSTRUCTION LLC 811 SOUTH MAIN ST NORTH CANTON OH 44720 GENERAL CONTRAC 1441698 1 120 120 760000 637684 122316 122316 122316 PAYMENTS FROM AFFILIATE 3000000 3000000 RECVD FROM AFFILIATE (RENT) 106000 106000 3106000 3228436 122436 3106000 13762 82827 315086 52441 464116 0 0 0 273438 588524 3462101 38547 600296 3423554 56650 930384 4012078 273438 590812 273438 590812 X 656946 3421266 656946 3421266 930384 4012078 2764320 X false true X true false 340700 340700 3091330 38195 3053135 30071 352 29719 3423554 AMOUNTS DUE TO AFFILIATES 588524 ACCRUED PROPERTY TAX 2288 590812 false false false JEFFERY KESSLER BUSINESS MGR/FIN SEC 207371 3186 57753 17195 285505 WALTER W GRIBBLE III PRES/ASST BUS MGR 172809 683 48791 17195 239478 DIRK I DOZER VP/ ASST BUS MGR 172809 48791 17195 238795 JAMES B ROESSNER REC SEC/ASST BUS MGR 164835 43414 17195 225444 JASON HOSTETLER EXEC BRD/REP 152077 417 43414 17195 213103 CALVIN MARTIN EXEC BRD/REP 144098 111 41210 17195 202614 KURT WILLIAMS TREASURER 138248 1045 39827 17195 196315 CODY DAVIS EXEC BRD/REP 138248 134 39827 17195 195404 SCHEDULE J, PAGE 1, PART I, LINE 3 IBEW LOCAL 71 BUILDING CORPORATION IS A 501(C)(2) TITLE HOLDING CORPORATION AFFILIATED WITH ITS PARENT INTERENATIONAL BROTHERHOOD UNION 0071 LOCAL (31-0684282). THE METHODS USED BY THIS RELATED ORGANIZATION TO ESTABLISH COMPENSATION OF THE EXECUTIVE OFFICERS IS DETAILED IN THE BY-LAWS AND FOLLOWED BY THE EXECUTIVE BOARD MEMBERS. FORM 990, PAGE 2, PART III, LINE 4D ANY PROFITS ARE RETURNED TO IBEW LOCAL UNION NO. 71 (31-0684282) TO BE USED FOR ITS EXEMPT FUNCTION. RENTAL PAYMENTS ARE USED TO MAINTAIN PROPERTY. FORM 990, PAGE 6, PART VI, LINE 3 IBEW LOCAL 71 BUILDING CORPORATION (EIN 31-1407658) IS A 501(C)(2) TITLE HOLDING CORPORATION AFFILIATED WITH ITS PARENT INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (31-0684282). THE AFFILIATED ORGANIZATION MANAGES THIS TITLE HOLDING CORPORATION. THE SAME CONSTITUTION, BY-LAWS, POLICIES AND PROCEDURES ARE IN PLACE AND FOLLOWED BY BOTH AFFILIATED ORGANIZATIONS. ALL RELATED INCOME AND EXPENSES RELATED TO THE BUILDING AND LAND ARE REPORTED ON ITS SEPARATELY FILED FORM 990. ALL CASH ASSETS RELATING TO THE BUILDING CORPORATION ARE DUE TO ITS AFFILIATE, IBEW LOCAL UNION 71. FORM 990, PAGE 6, PART VI, LINE 6 ORGANIZED WITH MEMBERS: ORGANIZATION STRUCTURE IS SET BY ITS AFFILIATE INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (EIN 31-0684282). FORM 990, PAGE 6, PART VI, LINE 7A IBEW LOCAL 71 BUILDING CORPORATION (EIN 31-1407658) IS A 501(C)(2) TITLE HOLDING CORPORATION AFFILIATED WITH ITS PARENT INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (31-0684282). THE SAME CONSTITUTION, BY-LAWS, POLICIES AND PROCEDURES ARE IN PLACE AND FOLLOWED BY BOTH AFFILIATED ORGANIZATIONS. MEMBERS ELECT OFFICERS EVERY THREE YEARS. FORM 990, PAGE 6, PART VI, LINE 7B IBEW LOCAL 71 BUILDING CORPORATION (EIN 31-1407658) IS A 501(C)(2) TITLE HOLDING CORPORATION AFFILIATED WITH ITS PARENT INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (31-0684282). THE SAME CONSTITUTION, BY-LAWS, POLICIES AND PROCEDURES ARE IN PLACE AND FOLLOWED BY BOTH AFFILIATED ORGANIZATIONS. DISBURSEMENTS AND DECISIONS IN REGARDS TO PROPERTY, EXCEPT FOR PAYMENTS OF REGULAR OR STANDING BILLS REQUIRE THE SANCTION OF THE LOCAL UNION BY APPROVAL OF MEMBERS AND/OR THE E-BOARD. ALSO, MEMBERS APPROVE ANY CHANGES TO THE BYLAWS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WAS REVIEWED WITH THE BUSINESS MANAGER OF THE ORGANIZATION PRIOR TO ITS FILING. THE BUSINESS MANAGER PRESENTED AND EXAMINED THE FORM 990 WITH THE EXECUTIVE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE INTERNATIONAL IBEW (AN AFFICIATED ORGANIZATION ALSO GOVERED BY THE CONSTITUTION) WITH ANY COMPLAINT ARISING UNDER THE BY-LAWS AND CONSTITUTION. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THE LM-30 IS AVAILABLE FOR INSPECTION BY THE GENERAL PUBLIC. FORM 990, PAGE 6, PART VI, LINE 15A IBEW LOCAL 71 BUILDING CORPORATION (EIN 31-1407658) IS A 501(C)(2) TITLE HOLDING CORPORATION AFFILIATED WITH ITS PARENT INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (31-0684282). THE AFFILIATED ORGANIZATION MANAGES THIS TITLE HOLDING CORPORATION. THE OFFICERS MANAGING THIS TITLE HOLDING CORPORATION ARE COMPENSATED THROUGH ITS AFFILIATE. FORM 990, PAGE 6, PART VI, LINE 15B IBEW LOCAL 71 BUILDING CORPORATION (EIN 31-1407658) IS A 501(C)(2) TITLE HOLDING CORPORATION AFFILIATED WITH ITS PARENT INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (31-0684282). THE AFFILIATED ORGANIZATION MANAGES THIS TITLE HOLDING CORPORATION. THE OFFICERS OR KEY EMPLOYEES INVOLVED IN THE MANAGEMENT OR CARE OF THIS TITLE HOLDING CORPORATION ARE COMPENSATED THROUGH ITS AFFILIATE. COMPENSATION IS DISCLOSED IN THE BY- LAWS OF THE AFFILIATE. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE LOCAL UNION OFFICE. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT, FORM LM-2, WITH THE DEPARTMENT OF LABOR AND CAN BE OBTAINED IN THEIR ONLINE DISCLOSURE ROOM. INTERNATIONAL BROTHERHOOD OF 71 LOC 2280 CITYGATE DR COLUMBUS OH 43219 310684282 LOCL UNION OH 501C5 N/A false false false false false false false false false false true false false false true true false false false true INTERNATIONAL BROTHERHOOD OF 71 LOC J 106000 FMV OF LEASED SPACE INTERNATIONAL BROTHERHOOD OF 71 LOC S 3000000 FMV OF CASH TRANSFER