2026-02-28T13:17:25-06:00 2025-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-07-01 940370700 United Brotherhood of Carpenters & Joiners of America Local 405 UNIT 4082697316 2102 Almaden Rd 115 San Jose CA 95125 Samuel Munoz Financial Secretary/Treasurer 4082697316 2026-02-27 1 1 Mayumi Stella CPA P00970938 6122536500 2026-02-17 2024 2025-03-06 01:10:19Z Peter Amaral 2102 Almaden Rd 115 San Jose CA 95125 2932041 0 X www.carpenters405.org X 1887 CA To improve welfare of workers services: Dispatch, representation, and education. 9 0 173 0 0 0 0 0 2493757 2595240 187461 328228 -50279 -42650 2630939 2880818 16235 1505 0 0 1232213 1552456 0 0 0 1321840 1318637 2570288 2872598 60651 8220 5746824 6272597 486539 396130 5260285 5876467 X Our aim will be to promote and protect the interest of our membership, to elevate the moral, intellectual, and social conditions of all working men and women, to assist each other in sickness and distress. To encourage apprenticeship and a higher standard of skill, to cultivate a feeling of friendship, and to assist each other to secure employment. To aid and assist all organizations and to uphold the dignity of labor and resist oppression by honorable means. To hold it as a sacred principle, that union members above all others, should set a good example as good and faithful workers, performing their duties to their employer with honor to themselves and to their organization. 0 0 The Organization provides a number of services to its members. During the year the Union provided dispatch services, assisted members with employment related disputes, represented members in contract negotiations, assisted members with skills related to the carpentry trade, encouraged community involvement by members, and promoted trade. 0 0 0 1 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 173 1 0 0 0 0 0 0 0 0 X 9 0 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X Samuel Munoz 4082697316 2102 Almaden Rd Suite 115 San Jose CA 95125 Peter Amaral President 1.00 X X 7005 0 852 Rene Baez Vice President 0.80 X X 3305 0 0 Samuel Munoz Financial Secretary/Treasurer 1.50 X X 5425 0 0 Tiffany Welch Recording Secretary 1.50 X X 4875 0 0 Cesar Plascencia Conductor 0.80 X X 2565 0 0 Imelda Gutierrez Warden 0.80 X X 5058 0 852 Rick Ortega Trustee 1.00 X X 17577 0 0 Jaime Vasquez Trustee 1.00 X X 3908 0 0 Djani Drocic Trustee 1.00 X X 2426 0 0 52144 0 1704 0 0 0 0 0 Membership Dues 813930 2010674 2010674 Payments From Affiliat 813930 549423 549423 Fees and Fines 813930 34823 34823 Refund and Reimburseme 813930 320 320 2595240 131084 131084 197144 0 197144 197144 197144 8573 51223 -42650 -42650 2880818 2552590 0 328228 1505 60009 1075189 44547 201361 171350 59291 24543 14700 142599 146594 33085 32556 727663 30107 20525 Member Engagement 67653 Member Refunds and Reim 10217 Union Election 9104 2872598 314055 109659 63115 33414 0 394978 439432 367461 100099 71971 3824668 4217688 1444887 1444887 5746824 6272597 18231 1152 468308 394978 486539 396130 X 5260285 5876467 5260285 5876467 5746824 6272597 X 8220 479562 128400 X X 0 1 X 1 0 1 1 0 282320 226321 55999 157112 141140 15972 71971 Investment in Labor Temple 1444887 C 1444887 Deferred Compensation Liability 394978 394978 X 2907498 0 2907498 24543 -51223 -26680 2880818 2899278 51223 51223 2848055 24543 24543 2872598 Part X, Line 2: The Local has adopted guidance on accounting for uncertainty in income taxes issued by the Financial Accounting Standards Board. The Local management believes that the Entity has not taken uncertain tax positions that require adjustment to the financial statements as a tax liability. Informational tax returns, for tax years for which the applicable statutes of limitations have not expired, are subject to examination by authorities. Part XI, Line 4b - Other Adjustments: Cost of Goods Sold -51,223. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 51,223. Form 990, Part VI, Section A, line 2 Tiffany Welch and Djani Drocic have a family relationship. Form 990, Part VI, Section A, line 6 The Local has the following categories of membership, all of which have voting rights: (1) Regular - members working in the trade paying full dues; (2) Apprentices - members learning the skills of the trade paying full dues; (3) Early Retired - members who retired early paying reduced dues; (4) 50 Year Honorary - members who retired with 50 years of service paying no dues; (5) Retired - regular retired members paying reduced dues; (6) Disabled - disabled members paying reduced dues. Form 990, Part VI, Section A, line 7a The Local's governing body is elected by its members. A member in "good standing" that has been a member of the Local at least 12 consecutive months has the right to nominate and vote for the Officers of the Local Union every three years. In order to be in "good standing", members must not be more than 2 months in arrears in the payment of dues. Form 990, Part VI, Section A, line 7b Members in good standing have the right to vote, at the monthly meetings (general membership), in regards to the following decisions made by the Board: contributions, conferences and training to be attended by officers. Members are entitled to question any expense read during the general membership meetings and therefore the expenses could be denied or approved. Form 990, Part VI, Section A, line 8b There are no committees with broad authority that act on behalf of the Board. Form 990, Part VI, Section B, line 11b A copy of Form 990 is provided to the Board before it is filed. Form 990 is reviewed by the Financial Secretary/Treasurer and the Executive Board for completeness and accuracy prior to filing the form. Any questions arising during this review process are resolved prior to filing. Form 990, Part VI, Section B, line 12c The Local's conflict of interest policy covers officers and members of the Board. When a conflict arises the officer or member with a conflict must disclose all facts material to the matter before the Board at a Board meeting. If they cannot attend the meeting, the details must be relayed to the Chair of the meeting who will present the matter to the Board. The person with a conflict shall not participate or be permitted to hear the Board's discussion on the matter nor can they vote on the matter. Form 990, Part VI, Section C, line 19 Upon request, the organization makes its governing documents, conflict of interest policy, and financial information available to the public. Form 990, Part XI, line 9: To record Baycom Stock beginning of year balance 128,400. Form 990, Part XII, Line 1 Organization is utilizing a modified cash accounting method.