STRATEGY STUDIO / PUBLIC DATA EXPLORER

INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES (EIN 30-0093231)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-13
IRS object ID
202521339349307592
Schema version
2024v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-13T15:52:05-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN611436956PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NOVAK FRANCELLA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line140 MONUMENT RD 5TH FLRAddressLine1Txt
CityBALA CYNWYDCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19004ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN300093231EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL UNION OF PAINTERS & ALLIEDBusinessNameLine1Txt
Business Name Line2TRADES AFL-CIO CLC DIST COUNCIL 91BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone2199470420PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16501 MASSACHUSETTS AVEAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46226ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRYAN SCHWEIZERPersonNm
Person TitleBUSINESS MGR/ SEC TREASURERPersonTitleTxt
Phone2199470420PhoneNum
Signature2025-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLOUIS VERZELLA CPAPreparerPersonNm
PTINP00360279PTIN
Phone6106689400PhoneNum
Preparation2025-05-13PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRYAN SCHWEIZERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16501 MASSACHUSETTS AVEAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46226ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,850,828GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption0444GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressWWW.IUPATDC91.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation2002FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTHE PURPOSE OF THE COUNCIL IS TO ORGANIZE THE UNORGANIZED AND TO ESTABLISH CENTRAL REPRESENTATIVE BODIES TO BRING UNITY BETWEEN LOCAL UNIONS, TO ESTABLISH A MINIMUM RATE OF WAGES, TO ENFORCE A CODE OF WORKING RULES OF EMPLOYMENT, AND TO ENSURE JOB SECURITY, SAFETY, TRAINING, EXCELLENT WAGES, AND BENEFITS FOR ITS MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee97TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$341,358PYContributionsGrantsAmt
CY Contributions Grants$392,007CYContributionsGrantsAmt
PY Program Service Revenue$4,732,587PYProgramServiceRevenueAmt
CY Program Service Revenue$5,104,212CYProgramServiceRevenueAmt
PY Investment Income$140,539PYInvestmentIncomeAmt
CY Investment Income$275,501CYInvestmentIncomeAmt
PY Other Revenue$151,419PYOtherRevenueAmt
CY Other Revenue$72,001CYOtherRevenueAmt
PY Total Revenue$5,365,903PYTotalRevenueAmt
CY Total Revenue$5,843,721CYTotalRevenueAmt
PY Grants And Similar Paid$73,591PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$55,770CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$19,811PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$23,690CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,880,232PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,275,144CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,680,832PYOtherExpensesAmt
CY Other Expenses$1,866,714CYOtherExpensesAmt
PY Total Expenses$3,654,466PYTotalExpensesAmt
CY Total Expenses$4,221,318CYTotalExpensesAmt
PY Revenues Less Expenses$1,711,437PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,622,403CYRevenuesLessExpensesAmt
Total Assets BOY$7,526,785TotalAssetsBOYAmt
Total Assets EOY$9,152,188TotalAssetsEOYAmt
Total Liabilities BOY$2,750TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,750TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,524,035NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,146,438NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ORGANIZE THE UNORGANIZED AND TO ESTABLISH A CENTRAL REPRESENTATIVE BODY TO BRING ABOUT UNITY BETWEEN LOCAL UNIONS, TO ESTABLISH A MINIMUM RATE OF WAGES, TO ENFORCE A CODE OF WORKING RULES OF EMPLOYMENT AND TO ENSURE JOB SECURITY, SAFETY, TRAINING AND EXCELLENT WAGES, AND BENEFITS FOR ITS MEMBERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE ORGANIZATION HAS ITS EXEMPT PURPOSE AND ACTIVITIES UNDER INTERNAL REVENUE CODE SECTION 501(C)5 AND OPERATES AS A LABOR ORGANIZATION.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee97EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RYAN SCHWEIZERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2192464205PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16501 MASSACHUSETTS AVEAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46226ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ALAN HOOKS
TRUSTEE CHAIRMAN2.00Yes (X)$3,949$0$0
FRANK ROZEK
TRUSTEE2.00Yes (X)$3,315$0$0
SOLON THOMAS
TRUSTEE (P)2.00Yes (X)$1,234$0$656
GRANT LOWE
TRUSTEE2.00Yes (X)$1,078$0$0
DANIEL SCHAEFFER
VICE PRESIDENT2.00$2,489$0$1,178Yes (X)
DAVID PLOUGHE
BUSINESS REP40.00$92,723$0$63,486Yes (X)
ERIC TASA
BUSINESS REP40.00$83,540$0$56,888Yes (X)
MICHAEL KIDD
PRESIDENT2.00$2,617$0$0Yes (X)
RANDY JONES
BUSINESS REP40.00$82,784$0$52,426Yes (X)
ROGER HESTER
BUSINESS REP40.00$90,278$0$65,307Yes (X)
RYAN SCHWEIZER
BUS. MGR / SEC TREAS40.00$143,506$0$89,125Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$507,513TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$329,066TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$392,007RelatedOrganizationsAmt
Total Contributions$392,007TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DUES AND ASSESSMENTS900099$5,035,869$5,035,869
MISCELLANEOUS INCOME900099$41,174$41,174
REIMBURSED ADMINISTRAT900099$27,169$27,169
FieldValueIRS element (for citing)
Total Program Service Revenue$5,104,212TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$263,963TotalRevenueColumnAmt
Exclusion$263,963ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$72,001RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$72,001RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$72,001TotalRevenueColumnAmt
Exclusion$72,001ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$18,645OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$7,107OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$11,538OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,538TotalRevenueColumnAmt
Exclusion$11,538ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,843,721TotalRevenueColumnAmt
Related Or Exempt Func Income$5,104,212RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$347,502ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$55,770TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$23,690TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$833,221TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$773,996TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$95,117TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$461,485TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$111,325TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$59,535TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$94,458TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$500TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$104,629TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$62,681TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$162,221TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$13,142TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$152,001TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$164,570TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$796,986TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$151,181TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$51,969TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
LOCAL UNIONS EXPENSES$48,920
TRAINING AND SEMINARS$2,710
ORGANIZING$1,211

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,221,318TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$860,983BOYAmt
EOY$919,587EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,132,177BOYAmt
EOY$6,481,308EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,098BOYAmt
EOY$184EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,289,845LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,652,883LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,423,679BOYAmt
EOY$1,636,962EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$107,848BOYAmt
EOY$114,147EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,526,785BOYAmt
EOY$9,152,188EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,750BOYAmt
EOY$5,750EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,750BOYAmt
EOY$5,750EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,510,903BOYAmt
EOY$9,126,260EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$13,132BOYAmt
EOY$20,178EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,524,035BOYAmt
EOY$9,146,438EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,526,785BOYAmt
EOY$9,152,188EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,622,403ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$184,202OtherCostOrOtherBasisAmt
Book Value$184,202BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,496,802OtherCostOrOtherBasisAmt
Depreciation$1,355,874DepreciationAmt
Book Value$1,140,928BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$379,613OtherCostOrOtherBasisAmt
Depreciation$103,814DepreciationAmt
Book Value$275,799BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$229,228OtherCostOrOtherBasisAmt
Depreciation$193,195DepreciationAmt
Book Value$36,033BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,636,962TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,843,221TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$5,843,221RevenueSubtotalAmt
Investment Expenses Not Incld$500InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$500RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,843,721TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,220,818TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,220,818ExpensesSubtotalAmt
Investment Expenses Not Incld2$500InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$500ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,221,318TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationUNDER PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE, THE COUNCIL IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE COUNCIL RECEIVED NO UNRELATED BUSINESS INCOME DURING 2024 AND 2023. MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE COUNCIL AND TO RECOGNIZE A TAX LIABILITY IF THE COUNCIL HAS TAKEN AN UNCERTAIN POSITION, THAT MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, AND LOCAL TAXING AUTHORITIES. THE COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE COUNCIL.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1IUPAT FIDR FUNDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line17234 PARKWAY DRIVEAddressLine1Txt
CityHANOVERCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21076ZIPCd
FieldValueIRS element (for citing)
Recipient EIN350198600RecipientEIN
IRC Section501(C)(5)IRCSectionDesc
Cash Grant$50,000CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantCONTRIBUTION ASSESSMENT, TOTAL HOURS WORK @ .05 PER HOURPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total Other Org1TotalOtherOrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
RYAN SCHWEIZER
BUS. MGR / SEC TREAS$143,506$0$0$0$0$0$18,566$0$70,559$0$232,631$0$0$0
DAVID PLOUGHE
BUSINESS REP$92,723$0$0$0$0$0$12,250$0$51,236$0$156,209$0$0$0
ROGER HESTER
BUSINESS REP$90,278$0$0$0$0$0$11,961$0$53,346$0$155,585$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6MEMBERS OF THE UNION ARE COMPOSED OF PERSONS EMPLOYED WITHIN A COLLECTIVE BARGAINING UNIT REPRESENTED BY THE LOCAL UNIONS PARTICIPATING IN THE DISTRICT COUNCIL.
FORM 990, PART VI, SECTION A, LINE 7AMEMBERS CAN ELECT THE GOVERNING BODY AT REGULAR ELECTIONS.
FORM 990, PART VI, SECTION A, LINE 7BAGENDA ITEMS CAN BE PUT TO VOTE PER CONSTITUTION AND BY-LAWS.
FORM 990, PART VI, SECTION B, LINE 11BA DRAFT OF THE FORM 990 IS PROVIDED TO THE OFFICERS OF THE ORGANIZATION FOR REVIEW AND APPROVAL PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 18MEMBERS OF THE UNION ARE COMPOSED OF PERSONS EMPLOYED WITHIN A COLLECTIVE BARGAINING UNIT REPRESENTED BY THE LOCAL UNIONS PARTICIPATING IN THE DISTRICT COUNCIL.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE THROUGH NEWSLETTERS DISTRIBUTED TO MEMBERS AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 1:THE ORGANIZATION REPORTS THEIR FINANCIAL STATEMENTS AND FORM 990 ON THE MODIFIED CASH BASIS OF ACCOUNTING.
FORM 990, PART XII, LINE 2C:NO CHANGE IN PROCEDURE FROM PRIOR YEAR.