2026-09-02T10:43:50-07:00 2026-06-30 461559312 MCMENOMY & ASSOCIATES CPAS LLP 876 N MOUNTAIN AVE STE 105 UPLAND CA 91786 990 2026-02-01 413955726 LOCAL UNION 99 LOCA 5592683895 1361 NORTH HULBERT AVENUE FRESNO CA 93728 EMILIO C HIPOLITO FIN. SECRETARY 2026-09-02 true Vincent P Rogers P01236562 9092942350 2025 X EMILIO C HIPOLITO 1361 NORTH HULBERT AVENUE FRESNO CA 93728 880027 false X N/A X 2026 CA IMPROVE WELFARE AND WORKING CONDITONS OF MEMBERS. ORGANIZE WORKERS FOR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT. 10 10 0 0 858509 0 785 20733 880027 0 0 229289 0 0 395899 625188 254839 2254839 0 2254839 IMPROVE WELFARE AND WORKING CONDITONS OF MEMBERS. ORGANIZE WORKERS FOR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT. false false 610562 PROVIDED DISPATCH SERVICES, ASSISTED MEMBERS WITH EMPLOYMENT RELATED DISPUTES, REPRESENTED MEMBERS IN CONTRACT NEGOTIATIONS, ASSISTED MEMBERS IN ADVANCEMENT OF THEIR SKILLS IN THE CARPENTRY TRADE. 610562 false false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 0 false false false false false false false false X 10 10 false false false false true true true true true false false true false false false true false false X EMILIO C HIPOLITO 5592683895 1361 NORTH HULBERT AVENUE FRESNO CA 93728 EDGAR B VALDEZ-VEGA Trustee 1.00 0.00 X 3547 0 0 DAVID RIVAS Treasurer 1.00 0.00 X 3545 0 0 EMILIO C HIPOLITO FIN. SECRETARY 40.00 0.00 X 3512 0 0 RYAN A NANCE RECORDING SECRE 1.00 0.00 X 2345 0 0 TONY CASTILLO III President 1.00 0.00 X 2012 0 0 JORGE G TORRES Vice President 1.00 0.00 X 1904 0 0 PAUL GUERRERO Trustee 1.00 0.00 X 1744 0 0 PETER CHOURP WARDEN 1.00 0.00 X 1576 0 0 ANGEL SERAFIN-SANDOVAL CONDUCTOR 1.00 0.00 X 1576 0 0 RHONDA J RIPLEY Trustee 1.00 0.00 X 302 0 0 22063 0 false false false 0 858509 858509 0 785 785 0 0 0 0 0 0 0 FINES AND FEE 900099 190 190 REFUNDS AND REIMBURSEMENTS 900099 5133 5133 REINSTATEMENT FEES 900099 15410 15410 20733 880027 21518 X 0 0 0 0 22063 22063 0 137877 137877 17161 17161 38227 38227 13961 13961 0 0 0 0 0 0 0 0 28476 28476 0 0 0 0 0 0 0 176605 176605 0 9922 9922 SECURITY 41729 41729 REPAIRS AND MAINTENANCE 21044 21044 Utilities 20334 20334 JANITORIAL AND CLEANING 18990 18990 78799 64173 14626 625188 610562 14626 0 2254839 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2254839 0 0 X 2254839 0 2254839 0 2254839 X 254839 2000000 X X false true X true false X 880027 880027 880027 625188 625188 625188 Part X : FIN48 Footnote THE UNION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND UNDER SECTION 23701(A) OF THE REVENUE AND TAXATION CODE OF THE STATE OF CALIFORNIA. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE UNION TO EVALUATE TAX POSITIONS TAKEN BY THE UNION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND FRANCHISE TAX BOARD. THE LOCAL UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISCTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. Form 990, Part VI, Section A, Line 6 THE LOCAL HAS THE FOLLOWING CATEGORIES OF MEMBERSHIP:1. JOURNEYMEN - MEMBERS WORKING IN THE TRADE PAYING FULL DUES2. APPRENTICES - MEMBERS LEARNING THE SKILLS OF THE TRADE PAYRING FULL DUES3. NON-WORKING - MEMBERS WHO ARE DISABLED TO WORK PAYING REDUCED DUES OR CALLED FOR MILTARY SERVICE.4. RETIRED - MEMBERS WHO HAVE RETIRED FROM THE TRADE PAYING REDUCED DUES.5. HONORARY - MEMBERS WHO HAVE RETIRED FRO THE TRADE WITH OVER 50 YEARS OF MEMBERSHIP PAYING NO DUES. Form 990, Part VI, Section A, Line 7a MEMBERS THAT HAVE RIGHTS TO ELECT MEMBERS OF A GOVERNING BODY; 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 REGARD TO THE FOLLOWING RECOMENDATIONS MADE BY THE EXECUTIVE BOARD: CONTRIBUTIONS, CONFERENCES AND TRAINING TO BE ATTENDED BY OFFICERS, OR NON-CONTRACTED EXPENSES. MEMBERS ARE ENTITILED TO QUESTION ANY EXPENSE READ DURING THE GENERAL MEMBERSHIP MEETINGS AND THERFORE THE EXPENSES COULD BE DENIED OR APPOVED. Form 990, Part VI, Section B, Line 11b FILED FORM 990 IS MADE AVAILALBE TO ALL MEMBERS OF THE GOVERNING BOARD FOR THEIR REVIEW. Form 990, Part VI, Section B, Line 15a THE SALARY AND COMPENSATION PAID TO ALL OFFICERS IS DOCUMENTED AND APPROVED DURING THE MEMBERSHIP MEETINGS. Form 990, Part VI, Section C, Line 19 FINANCIAL INFORMATION IS MADE AVAILABLE TO MEMBERS AT SCHEDULED MEETINGS. THE FORM 990 IS AVAILABLE IN THE ENTITY'S OFFICE BY APPOINTMENT ONLY. Form 990, Part IX, Line 24e Bank fees: Column (A) - Total = $185; Column (B) - Program Services = $185; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CONTRIBUTIONS : Column (A) - Total = $8900; Column (B) - Program Services = $8900; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CREDIT CARD DISCOUNTS AND FEES: Column (A) - Total = $4604; Column (B) - Program Services = $4604; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DISCRETIONARY EXPENSES: Column (A) - Total = $14626; Column (B) - Program Services = $0; Column (C) - Management & General = $14626; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EXPENSE REIMB. - OFFICERS: Column (A) - Total = $450; Column (B) - Program Services = $450; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MEETING STIPEND EXPENSE: Column (A) - Total = $1178; Column (B) - Program Services = $1178; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MEMBERSHIP AND SUBSCRIPTIONS: Column (A) - Total = $4990; Column (B) - Program Services = $4990; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PAYROLL PROCESSING FEES: Column (A) - Total = $1743; Column (B) - Program Services = $1743; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $11477; Column (B) - Program Services = $11477; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $12394; Column (B) - Program Services = $12394; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Professional fees: Column (A) - Total = $433; Column (B) - Program Services = $433; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e REFUND TO MEMBERS: Column (A) - Total = $1998; Column (B) - Program Services = $1998; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TAXES- PROPERTY: Column (A) - Total = $148; Column (B) - Program Services = $148; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TELEPHONE : Column (A) - Total = $11322; Column (B) - Program Services = $11322; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TRAVEL EXPENSES: Column (A) - Total = $4351; Column (B) - Program Services = $4351; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 FUNDING FROM NORTH COAST REGIONAL COUNCIL OF CARPENTERS = $2000000 Form 990, Part XII, Line 2c THE ORGANIZTIONS EXECUTIVE BOARD HAS RESPOSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANTS.