UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPE (EIN 13-5056325)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-10
- IRS object ID
- 202343149349302614
- Schema version
- 2022v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-10T10:51:18-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 470900880 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIBRE CPA GROUP PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7501 WISCONSIN AVENUE SUITE 1200 | AddressLine1Txt |
| Address Line2 | WEST | AddressLine2Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 135056325 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ENTERPRISE ASSOCIATION LOCAL 638 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ENTE | BusinessNameControlTxt |
| Phone | 7183923420 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27-08 40TH AVENUE | AddressLine1Txt |
| City | LONG ISLAND CITY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11101 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PATRICK S DALY | PersonNm |
| Person Title | FINANCIAL SECRETARY-TREASURER | PersonTitleTxt |
| Phone | 7183923420 | PhoneNum |
| Signature | 2023-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | PATRICK | PersonFirstNm |
| Person Last | DALY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL E WARSHAW CPA | PreparerPersonNm |
| PTIN | P01236267 | PTIN |
| Phone | 2023319880 | PhoneNum |
| Preparation | 2023-11-10 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PATRICK S DALY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27-08 40TH AVENUE | AddressLine1Txt |
| City | LONG ISLAND CITY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $51,226,961 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW. STEAMFITTERS638. ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1884 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | LABOR ORGANIZATION WHICH THROUGH COLLECTIVE BARGAINING SEEKS TO PROVIDE A FAIR WAGE AND BENEFIT PACKAGE FOR ITS MEMBERS. THE ORGANIZATION ALSO SEEKS TO PROVIDE SAFE WORKING CONDITIONS FOR ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 1 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 59 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,168,367 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $27,496,727 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $26,628,347 | CYProgramServiceRevenueAmt |
| PY Investment Income | $210,484 | PYInvestmentIncomeAmt |
| CY Investment Income | $378,827 | CYInvestmentIncomeAmt |
| PY Other Revenue | $827,649 | PYOtherRevenueAmt |
| CY Other Revenue | $406,416 | CYOtherRevenueAmt |
| PY Total Revenue | $29,703,227 | PYTotalRevenueAmt |
| CY Total Revenue | $27,413,590 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,462,531 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $4,919,828 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,915,583 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,165,453 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $21,901,631 | PYOtherExpensesAmt |
| CY Other Expenses | $13,831,160 | CYOtherExpensesAmt |
| PY Total Expenses | $33,279,745 | PYTotalExpensesAmt |
| CY Total Expenses | $26,916,441 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,576,518 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $497,149 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $80,989,566 | TotalAssetsBOYAmt |
| Total Assets EOY | $81,457,622 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,827 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $33,600 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $80,980,739 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $81,424,022 | NetAssetsOrFundBalancesEOYAmt |
| Mission | LABOR ORGANIZATION WHICH THROUGH COLLECTIVE BARGAINING SEEKS TO PROVIDE A FAIR WAGE AND BENEFIT PACKAGE FOR ITS MEMBERS. THE ORGANIZATION ALSO SEEKS TO PROVIDE SAFE WORKING CONDITIONS FOR ITS MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE ORGANIZATION SEEKS TO PROVIDE A SAFE WORK ENVIRONMENT AND A FAIR WAGE PACKAGE FOR ITS MEMBERS. THE ORGANIZATION ALSO SEEKS TO PROVIDE SAFE WORKING CONDITION FOR ITS MEMBERS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 98 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 59 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 1 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATRICK S DALY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7183923420 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27-08 40TH AVENUE | AddressLine1Txt |
| City | LONG ISLAND CITY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11101 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| MICHAEL MULVANEY | ||||||||
| TRUSTEE | 39.00 | 1.00 | Yes (X) | Yes (X) | $0 | $366,671 | $123,048 | |
| TIMOTHY SULLIVAN | ||||||||
| VICE-PRESIDENT | 40.00 | 0.00 | Yes (X) | $233,648 | $0 | $159,417 | ||
| SEAN DOLAN | ||||||||
| EXEC BOARD | 2.00 | 0.00 | Yes (X) | $2,930 | $0 | $0 | ||
| SEAN MAGUIRE | ||||||||
| EXEC BOARD | 2.00 | 0.00 | Yes (X) | $2,930 | $0 | $0 | ||
| JOHN POWERS | ||||||||
| EXEC BOARD | 2.00 | 0.00 | Yes (X) | $2,930 | $0 | $0 | ||
| DAVID ALEXIS | ||||||||
| FINANCE COMM. | 2.00 | 0.00 | Yes (X) | $2,930 | $0 | $0 | ||
| SEAN BRENNAN | ||||||||
| FINANCE COMM. | 2.00 | 0.00 | Yes (X) | $2,930 | $0 | $0 | ||
| LUIS LOPEZ | ||||||||
| FINANCE COMM. | 2.00 | 0.00 | Yes (X) | $2,930 | $0 | $0 | ||
| JAMES RICE JR | ||||||||
| FINANCE COMM. | 2.00 | 0.00 | Yes (X) | $2,930 | $0 | $0 | ||
| DONALD SMITH JR | ||||||||
| FINANCE COMM. | 2.00 | 0.00 | Yes (X) | $2,930 | $0 | $0 | ||
| DANNY KRAUS | ||||||||
| BOARD OF TRUSTEES | 2.00 | 0.00 | Yes (X) | $2,930 | $0 | $0 | ||
| FRANCISCO SERNA | ||||||||
| BOARD OF TRUSTEES | 2.00 | 0.00 | Yes (X) | $2,930 | $0 | $0 | ||
| DANNY TRINIDAD | ||||||||
| BOARD OF TRUSTEES | 2.00 | 0.00 | Yes (X) | $2,930 | $0 | $0 | ||
| CHRIS CURRAN | ||||||||
| BOARD OF TRUSTEES | 2.00 | 0.00 | Yes (X) | $2,909 | $0 | $0 | ||
| DANIEL MULLIGAN | ||||||||
| BUSINESS MANAGER | 40.00 | 0.00 | Yes (X) | $333,463 | $0 | $182,215 | ||
| JAMES SHEERAN | ||||||||
| PRESIDENT | 39.00 | 1.00 | Yes (X) | $280,103 | $0 | $170,200 | ||
| PATRICK DALY | ||||||||
| FINANCIAL SECRETARY-TREASURER | 39.00 | 1.00 | Yes (X) | $275,637 | $0 | $169,379 | ||
| CLIFFORD RYDER | ||||||||
| ASSISTANT TO THE TRUSTEE | 20.00 | 0.00 | $257,868 | $0 | $156,953 | Yes (X) | ||
| DAVID JOHNSON | ||||||||
| BUSINESS AGENT | 40.00 | 0.00 | $230,328 | $0 | $159,417 | Yes (X) | ||
| CLIFF JOHNSEN | ||||||||
| BUSINESS AGENT | 40.00 | 0.00 | $230,028 | $0 | $159,417 | Yes (X) | ||
| JULIO REINOSO | ||||||||
| ORGANIZER | 40.00 | 0.00 | $231,078 | $0 | $159,417 | Yes (X) | ||
| JOHNNY MARTINCIC | ||||||||
| ORGANIZER | 40.00 | 0.00 | $230,478 | $0 | $159,417 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,337,770 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $366,671 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,598,880 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 20 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MULLIGAN & GROTE CPA PC | |||||
| 131 TULIP AVENUE | FLORAL PARK | NY | 11001 | ACCOUNTING SERVICE | $157,950 |
| COLLERAN O'HARA & MILLS LLP | |||||
| 100 CROSSWAYS PK DR W 200 | WOODBURY | NY | 11797 | LEGAL SERVICES | $117,659 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUES AND ASSESSMENTS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $26,628,347 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,628,347 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $26,628,347 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $113,667 | TotalRevenueColumnAmt |
| Exclusion | $113,667 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $24,078,531 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $23,813,371 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $265,160 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $265,160 | TotalRevenueColumnAmt |
| Exclusion | $265,160 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OTHER (MISC AND REFUNDS) | 900099 | $191,203 | $191,203 |
| INTERFUND TRANSFERS | 900099 | $190,479 | $190,479 |
| FINES | 900099 | $24,734 | $24,734 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $406,416 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,413,590 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $27,034,763 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $378,827 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,919,828 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,884,514 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,160,143 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $515,440 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,182,915 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $422,441 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,695 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,598 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,698 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $523,573 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,275 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,099,018 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,705 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $350,345 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PAYMENT FOR TARGETED JO | $7,848,901 |
| TRUSTEE EXPENSES | $453,854 |
| OFFICER EXPENSES | $394,583 |
| DEATH BENEFIT | $270,000 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,915 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,916,441 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,312,078 | BOYAmt |
| EOY | $28,852,408 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,400,920 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,066 | BOYAmt |
| EOY | $9,049 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,157,773 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $619,446 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $259,361 | BOYAmt |
| EOY | $538,327 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $658,408 | BOYAmt |
| EOY | $23,813,371 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,264,733 | BOYAmt |
| EOY | $28,244,467 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,989,566 | BOYAmt |
| EOY | $81,457,622 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,827 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $33,600 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,827 | BOYAmt |
| EOY | $33,600 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,980,739 | BOYAmt |
| EOY | $81,424,022 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,980,739 | BOYAmt |
| EOY | $81,424,022 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,989,566 | BOYAmt |
| EOY | $81,457,622 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $497,149 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$53,866 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEAMFITTERS LOCAL 638 PAC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 27-08 40TH AVENUE | AddressLine1Txt |
| City | LONG ISLAND | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 112740962 | EIN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | CONTRIBUTIONS COLLECTED FROM UNION MEMBERS ARE FORWARDED DIRECTLY TO THE STEAMFITTERS LOCAL 638 PAC, A SECTION 527 POLITICAL ORGANIZATION. THE STEAMFITTERS LOCAL 638 PAC FILES ITS OWN FORM 990. THE STEAMFITTERS LOCAL 638 PAC SEEKS TO PROMOTE LEGISLATION, CANDIDATES AND ELECTED OFFICIALS WHO ARE PRO-LABOR. | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,157,773 | OtherCostOrOtherBasisAmt |
| Depreciation | $619,446 | DepreciationAmt |
| Book Value | $538,327 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $538,327 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GUARANTEED INCOME CONTRACTS | Desc |
| Book Value | $23,813,371 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $23,813,371 | TotalBookValueSecuritiesAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NET BOOK VALUE OF 48TH AVE. OWNERSHIP INTEREST | Desc |
| Book Value | $28,244,467 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $28,244,467 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSIT | Desc |
| Amt | $33,600 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $33,600 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $29,024,221 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1,610,631 | OtherRevenueAmt |
| Revenue Not Reported | $1,610,631 | RevenueNotReportedAmt |
| Revenue Subtotal | $27,413,590 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $27,413,590 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $28,580,938 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,664,497 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,664,497 | ExpensesNotReportedAmt |
| Expenses Subtotal | $26,916,441 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $26,916,441 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE LOCAL UNION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WHICH PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE LOCAL UNION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX EXEMPT STATUS. AS OF DECEMBER 31, 2022, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE LOCAL UNION FILES RETURNS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INCOME FROM BUILDING FUND (INVESTMENT) 1,110,631. INTERFUND TRANSFER TO BLDG 500,000. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES FROM BUILDING FUND (INVESTMENT) 1,664,497. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DANIEL MULLIGAN | ||||||||||||||
| BUSINESS MANAGER | $333,463 | $0 | $0 | $0 | $0 | $0 | $119,035 | $0 | $63,180 | $0 | $515,678 | $0 | $0 | $0 |
| MICHAEL MULVANEY | ||||||||||||||
| TRUSTEE | $0 | $366,671 | $0 | $0 | $0 | $0 | $0 | $78,445 | $0 | $44,603 | $0 | $489,719 | $0 | $0 |
| JAMES SHEERAN | ||||||||||||||
| PRESIDENT | $280,103 | $0 | $0 | $0 | $0 | $0 | $107,020 | $0 | $63,180 | $0 | $450,303 | $0 | $0 | $0 |
| PATRICK DALY | ||||||||||||||
| FINANCIAL SECRETARY-TREASURER | $275,637 | $0 | $0 | $0 | $0 | $0 | $106,199 | $0 | $63,180 | $0 | $445,016 | $0 | $0 | $0 |
| CLIFFORD RYDER | ||||||||||||||
| ASSISTANT TO THE TRUSTEE | $257,868 | $0 | $0 | $0 | $0 | $0 | $98,693 | $0 | $58,260 | $0 | $414,821 | $0 | $0 | $0 |
| TIMOTHY SULLIVAN | ||||||||||||||
| VICE-PRESIDENT | $233,648 | $0 | $0 | $0 | $0 | $0 | $96,237 | $0 | $63,180 | $0 | $393,065 | $0 | $0 | $0 |
| JULIO REINOSO | ||||||||||||||
| ORGANIZER | $231,078 | $0 | $0 | $0 | $0 | $0 | $96,237 | $0 | $63,180 | $0 | $390,495 | $0 | $0 | $0 |
| JOHNNY MARTINCIC | ||||||||||||||
| ORGANIZER | $230,478 | $0 | $0 | $0 | $0 | $0 | $96,237 | $0 | $63,180 | $0 | $389,895 | $0 | $0 | $0 |
| DAVID JOHNSON | ||||||||||||||
| BUSINESS AGENT | $230,328 | $0 | $0 | $0 | $0 | $0 | $96,237 | $0 | $63,180 | $0 | $389,745 | $0 | $0 | $0 |
| CLIFF JOHNSEN | ||||||||||||||
| BUSINESS AGENT | $230,028 | $0 | $0 | $0 | $0 | $0 | $96,237 | $0 | $63,180 | $0 | $389,445 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 7A | ELIGIBLE MEMBERS OF THE LOCAL ELECT MEMBERS OF THE GOVERNING BODY |
| FORM 990, PART VI, SECTION A, LINE 7B | CHANGES TO THE BY-LAWS AND CONSTITUTION REQUIRE THE APPROVAL OF THE MEMBERSHIP |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM WILL BE REVIEWED BY THE TRUSTEE PRIOR TO FILING |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS BASED ON THE CONTRACT NEGOTIATED BY THE UNION WITH ITS UNION CONTRACTORS ON BEHALF OF THE UNION MEMBERSHIP. ANY DEPARTURE FROM THIS METHOD WOULD REQUIRE THE APPROVAL OF THE UNION MEMBERSHIP |
| FORM 990, PART VI, SECTION C, LINE 19 | MEMBERS CAN REQUEST COPIES OF THE FORM 990 AND OTHER DOCUMENTS FROM THE UNION OFFICES. MEMBERS AND OTHER CAN OBTAIN COPIES OF FORM 990 AND OTHER DOCUMENTS FROM PUBLIC SOURCES SUCH AS FREEERISA.COM AND THE UNITED STATE DERPARTMENT OF LABOR AT WWW.DOL.GOV |
| FORM 990, PART XI, LINE 9: | LOSS ON SIBSIDIARY -53,866. |
| FORM 990, PART XII, LINE 1: | MODIFIED CASH BASIS OF ACCOUNTING. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| UNITED ASSOCIATION | ||||||||
| THREE PARK PLACE | ANNAPOLIS | MD | 21401 | 530905020 | INTERNATIONAL LABOR UNION | MD | 501(C)(5) | 0 |
| 32-32 48TH AVENUE REALTY CORP | ||||||||
| 27-08 40TH AVENUE | LONG ISLAND CITY | NY | 11101 | 112815074 | TITLE HOLDING COMPANY | NY | 501(C)(2) | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |