2020-06-02T13:57:51-05:00 2018-06-30 620788068 PURYEAR & NOONAN CPAS 40 BURTON HILLS BLVD STE 170 NASHVILLE TN 37215 990 2017-07-01 620903513 PLUMBERS & PIPEFITTERS JATC 572 JOINT APPRENTICESHIP COMMITTEE PLUM 6152620834 225 BEN ALLEN ROAD NASHVILLE TN 37207 JOHN SECHLER TRAINING COORDINATOR 6152275542 2020-04-21 1 MICHAEL MCKERLEY CPA P00037316 6152960500 2020-04-16 64.88.174.3 2020-04-21 10:31:10 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 675AE691E6DB223C2D9E646FD1EBCD91D86EBBD3 2017 2021-01-29 14:40:06Z X JOHN SECHLER 225 BEN ALLEN ROAD NASHVILLE TN 37207 940290 0 X N/A X 1973 TN TRAINING OF PLUMBERS AND PIPE-FITTERS 5 5 36 0 0 0 36052 53069 1062709 886324 384 897 0 0 1099145 940290 0 0 0 0 470303 499204 0 0 0 495678 448230 965981 947434 133164 -7144 963190 941027 49497 60995 913693 880032 TRAINING OF PLUMBERS AND PIPE FITTERS 0 0 879441 886324 PLUMBERS & PIPE FITTERS TRAINING OF CANDIDATES SPONSORED BY THE MEMBER UNION CONTRACTORS. 879441 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 36 1 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 1 0 X JOHN SECHLER 6152275542 225 BEN ALLEN RD NASHVILLE TN 37207 STEVE SMITH TRUSTEE 0.00 X 0 0 0 JIMMY COLE TRUSTEE 0.00 X 0 0 0 DONALD BUDZYNSKI TRUSTEE 0.00 X 0 0 0 PAUL JACKSON TRUSTEE 0.00 X 0 0 0 MIKE HARVEY TRUSTEE 0.00 X 0 0 0 GEORGE CALLIS TRAINING COORDINATOR 40.00 X 106174 0 59710 106174 0 59710 1 0 1 0 0 X 3069 50000 53069 PROGRAM SERVICE REVENU 238220 846412 846412 BOOK SALES 611519 34097 34097 OTHER PROGRAM INCOME 611519 5815 5815 886324 897 897 940290 886324 0 897 X 168982 155313 13669 261752 243429 18323 29651 26686 2965 9846 8861 985 28973 26945 2028 284 284 15481 15481 30075 26141 3934 72334 70889 1445 36392 36392 78040 78040 18310 13473 4837 PER CAPITA 103221 103221 TRAINING SUPPLIES 38871 38871 TUITION & TRAINING EXPE 36680 36680 REPAIRS & MAINTENANCE 8013 7853 160 10529 6647 3882 947434 879441 67993 0 X 120211 81832 402451 553343 1000 116388 60752 945436 700336 323140 245100 963190 941027 29299 43295 20198 17700 49497 60995 X 913693 880032 913693 880032 963190 941027 X -7144 -26517 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 223028 86892 136136 722408 613444 108964 245100 PAYROLL LIABILITIES 17700 17700 X 1099790 159500 159500 940290 0 940290 1106934 159500 159500 947434 0 947434 PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE GUIDANCE IN FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. FOR ALL TAX POSITIONS TAKEN BY THE ORGANIZATION, MANAGEMENT BELIEVES IT IS CLEAR THAT THE LIKELIHOOD IS GREATER THAN 50 PERCENT THAT THE FULL AMOUNT OF THE TAX POSITIONS TAKEN WILL BE ULTIMATELY REALIZED. THE ORGANIZATION INCURRED NO INTEREST OR PENALTIES DURING THE YEAR ENDED JUNE 30, 2018. PART XII - RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS LINE 1 - TOTAL EXPENSES AND LOSSES PER AUDITED FINANCIAL STATEMENTS INCREASED BY $50,409 DUE TO AUDIT PROCEDURES APPLIED AFTER ORIGINAL RETURN WAS FILED. PART X - OTHER LIABILITIES PAYROLL LIABILITIES DECREASED BY $3391 DUE TO AUDIT PROCEDURES APPLIED AFTER ORIGINAL RETURN WAS FILED. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NON-DISCRIMINATORY POLICY IS STATED IN ALL APPLICATIONS, ADVERTISEMENTS, AND INDUSTRY PUBLICATIONS 0 0 0 0 0 0 0 0 0 GEORGE CALLIS TRAINING COORDINATOR 106174 0 0 0 0 0 43946 0 15764 0 165884 0 0 0 PART I - SUMMARY THE AUDIT OF THE ORGANIZATION WAS NOT COMPLETE PRIOR TO THE ORIGINAL 990 BEING FILED. THIS AMENDED RETURN REFLECTS CHANGES DUE TO THE COMPLETION OF THE AUDIT ISSUED FOR 6/30/18. PART III, LINE 4A AMENDED RETURN REFLECTS A $58,950 INCREASE IN PROGRAM EXPENSES DUE TO AUDIT PROCEDURES APPLIED AFTER ORIGINAL RETURN WAS FILED. FORM 990, PART VI, SECTION B, LINE 11B THE TRAINING COORDINATOR AND BOOKKEEPER REVIEW FORM 990 PRIOR TO SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 15 THE TRAINING COORDINATOR'S COMPENSATION IS BASED ON THE SCALE FOR CONTRACT WAGES FOUND IN THE LOCAL UNION'S WORKING AGREEMENT WITH THE JATC. THERE WERE NO OTHER OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC GEORGE CALLIS - 903 S. 12TH STREET, NASHVILLE, TN 37207. PART VIII, LINES 2A AND 2C. AMENDED RETURN INCLUDES CHANGES TO PART VIII STATEMENT OF REVENUE AS A RESULT IN RECLASSIFICATION OF $4151 OF INCOME FROM PROGRAM SERVICE REVENUE ON LINE 2A TO OTHER INCOME ON LINE 2C. TOTAL PROGRAM SERVICE REVENUE ON LINE 2G WAS NOT CHANGED. TOTAL OVERALL REVENUE DID NOT CHANGE. PART VIII, LINE 1D & 1F THROUGH THE AUDIT PROCESS, IT WAS DETERMINED THAT $50,000 OF THE GRANT REVENUE WAS NOT FROM A RELATED PARTY AND HAS BEEN MOVED TO LINE 1F ON THE AMENDED RETURN. PART IX, LINES 5, 7-10, 11C, 16, 24A, 24E AS A RESULT OF AUDIT ADJUSTMENTS, THE AMENDED RETURN REFLECTS CHANGES ON THE FOLLOWING LINES OF PART IX: LINE 5 INCREASED BY $3558 DUE TO ACCRUING PAYROLL LINE LINE 7 INCREASED BY $2493 DUE TO ACCRUING PAYROLL LINE 8 INCREASED $720 DUE TO ACCRUING PAYROLL LINE 9 INCREASED $302 DUE TO ACCRUING PAYROLL LINE 10 INCREASED $338 DUE TO ACCRUING PAYROLL LINE 11C INCREASED $5250 DUE TO ACCRUING EXPENSES LINE 16 DECREASED $1 DUE TO ROUNDING ADJUSTMENT LINE 24A INCREASED $36,409 DUE TO ACCRUING EXPENSES LINE 24E INCREASED $1340 DUE TO ACCRUING EXPENSES IN ADDITION TO THE ABOVE, THE AUDIT REFLECTED CHANGES IN THE ALLOCATION OF EXPENSES FROM THE ORIGINAL RETURN FORM 990, PART X, LINES 1, 9, 17, 25 AND 27 UPON COMPLETING THE 6/30/18 AUDIT IT WAS DETERMINED THAT CHANGES WERE MADE TO THE FINANCIALS THAT WERE NOT REFLECTED ON THE ORIGINALLY FILED 6/30/18 FORM 990. THIS AMENDMENT IS INTENDED TO REFLECT THOSE CHANGES. PART X - BALANCE SHEET WAS CHANGED AS FOLLOWS: CASH DECREASED BY $1340 PREPAID EXPENSES DECREASED BY $1000 AND ARE NO LONGER REFLECTED ACCOUNTS PAYABLE INCREASED BY $40,659 PAYROLL LIABILITIES DECREASED BY $3391 AN OVERALL DECREASE IN NET ASSETS WITHOUT RESTRICTIONS BY $39,608 FORM 990, PART XI, LINE 8 COMPLETION OF THE 6/30/17 AUDIT, AFTER THE 2016 990 WAS SUBMITTED, REQUIRED ADJUSTMENTS THAT RESULTED IN YEAR-END NET ASSETS $26,517 LESS THAN REPORTED ON THE 990 DUE LARGLEY TO A BAD DEBT WRITE OFF AS WELL AS VARIOUS SMALL ACCRUALS. THE PRIOR PERIOD ADJUSTMENT FOR THE AMENDED RETURN IS LESS THAN ORIGINALLY REPORTED BY $10,801. UA INTERNATIONAL UNION THREE PARK PLACE ANNAPOLIS MD 21401 530159020 UNION MD 501(C)(5) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0