2013-04-17T10:55:09-05:00 2012-06-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2011-07-01 390776395 NORTH CENTRAL STATES REGIONAL COUNCIL OF CARPENTERS NORT 9209962300 N2216 BODDE ROAD KAUKAUNA WI 54130 JOHN RAINES 9209962300 2013-04-05 1 P00294068 6123764500 2011 2016-03-07 17:11:31Z JOHN RAINES N2216 BODDE ROAD KAUKAUNA WI 54130 19931134 0 X WWW.NORTHCOUNTRYCARPENTER.ORG X 1881 WI TO PROMOTE AND PROTECT THE INTEREST OF MEMBERS. 33 0 327 0 0 0 6306199 1098651 16482712 17402999 232257 141374 602913 962960 23624081 19605984 97615 167068 0 0 12517214 13124286 0 0 0 5594026 5959216 18208855 19250570 5415226 355414 34585892 35476658 3742763 4341048 30843129 31135610 TO PROMOTE AND PROTECT THE INTEREST OF MEMBERS BY PROVIDING EDUCATION AND TRAINING, JOB PLACEMENT, AND ORGANIZING WORKERS TO JOIN THE UNION. 0 0 THE ORGANIZATION GOVERNS SEVERAL LOCAL CARPENTER UNIONS. ITS PURPOSE IS TO PROMOTE AND PROTECT THE INTEREST OF ITS MEMBERSHIP BY PROVIDING EDUCATION AND TRAINING, JOB PLACEMENT, AND ORGANIZING WORKERS TO JOIN THE UNION. FOR THE YEAR ENDED JUNE 30, 2012, THE COUNCIL HAD 18,304 MEMBERS. 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 21 0 327 1 0 0 0 0 0 0 0 0 0 0 X 33 0 0 0 0 0 1 1 1 1 1 0 1 1 0 0 0 0 0 0 0 X MERT SUMMERS 9209962300 N2216 BODDE ROAD KAUKAUNA WI 54130 STEVE P BANYS 10.00 X X 25929 0 41506 MATT J CAMPANARIO 1.00 X X 992 0 1017 JOHN G RAINES 60.00 X X 139952 0 91347 KENNETH L CLARK 55.00 X X 103876 0 27178 PHILIP C ASKVIG 55.00 X X 93971 0 63892 GARY B HAWLEY 5.00 X X 13033 0 5921 PATRICK M RODRIGUEZ 5.00 X X 13033 0 6757 CLAYTON J WRAZIDLO 5.00 X X 4946 0 4635 KEITH G KESSLER 45.00 X X 86447 0 54007 PAUL C FORSLUND 1.00 X X 1426 0 2063 DAVID A ARIAS 45.00 X 86447 0 54007 KELLY J BAKKE 1.00 X 992 0 718 TOBY R BIEGEL 45.00 X 93220 0 55341 ERNEST P COLT 1.00 X 1483 0 718 ROBERT A COLTON 45.00 X 86447 0 54007 BRUCE ERICKSON 1.00 X 251 0 358 BRIAN E GENTRY 45.00 X 86447 0 53983 MICHAEL K HARROM 45.00 X 86447 0 53649 MICHAEL J HENDRICKS 1.00 X 992 0 718 CHRISTOPHER M HILL 45.00 X 86447 0 54007 JOSEPH J JACOBS 5.00 X X 6595 0 1704 CRAIG A JASKULKE 45.00 X 86477 0 54007 JOE A KLINE 45.00 X 86447 0 54007 MARK D KRAMER 45.00 X 111079 0 63509 JOEL C LASKEY 45.00 X 88278 0 58084 GREGORY A LECKWEE 1.00 X 992 0 718 JOSHUA D MANKE 1.00 X 992 0 598 RICHARD L MARSHALL 45.00 X 86447 0 54007 KENNETH D MARTIN 1.00 X 0 0 0 JAMES E MOORE 60.00 X X 327151 0 82753 JOSEPH L MROTEK 45.00 X 86447 0 54007 ROBERT C NAWROCKI 45.00 X 86447 0 54007 WAYNE C NORDIN 45.00 X 86447 0 54235 THOMAS S PERRIER 45.00 X 86447 0 54007 JEFFREY R PETERSON 1.00 X 569 0 735 RICHARD W PETERSON 45.00 X 86283 0 53983 WILLIAM E POLSON III 1.00 X 1606 0 240 BRIAN K PYLE 45.00 X 86447 0 54007 GEORGE G SCHROEDER 1.00 X 992 0 718 PATRICK J SMITH 45.00 X 77018 0 17072 TERRY G SMITH 1.00 X 992 0 478 MERT L SUMMERS JR 55.00 X X 88393 0 61717 ROBERT A VOSS 1.00 X 992 0 718 PETER R WEBER 1.00 X 671 0 789 ROBERT A WEILAND 1.00 X 747 0 718 WILLIAM WARNER 10.00 X X 2055 0 897 JAMES L STEVENS 1.00 X X 1478 0 718 JEFFREY R ASLIP 1.00 X X 1426 0 0 2502693 0 1404262 4 0 1 0 WILSON MCSHANE 3001 METRO DRIVE SUITE 500 BLOOMINGTON MN 55425 MARKET RECOVERY 200753 CLIFTONLARSONALLEN LLP 220 S SIXTH ST 300 MINNEAPOLIS MN 55402 ACCOUNTING 114062 DELTA AIR PO BOX 20706 ATLANTA GA 30320 AIRFARE 103584 3 1098651 1126600 1098651 DUES 900099 17402999 17402999 17402999 84587 84587 1053975 98599 955376 955376 955376 283338 226551 56787 56787 56787 MISCELLANEOUS INCOME 900099 7584 7584 7584 19605984 17402999 0 1104334 167068 3867239 5624192 1696976 1202144 733735 57889 114062 90680 101492 637414 913821 727505 254834 1188637 189064 PER CAPITA 745639 MARKET RECOVERY 371756 ORGANIZING EXPENSES 346658 EDUCATION & TRAINING 112315 107450 19250570 5485451 6912623 3234908 1997406 68245 21339 30089353 6975038 23397792 23114315 2363364 3424152 11132 6823 25000 0 34585892 35476658 386768 616591 2824158 2684737 531837 1039720 3742763 4341048 X 30843129 31135610 30843129 31135610 34585892 35476658 X 355414 -62933 X X 0 1 1 X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 301964 NCSRCC POLITICAL ACTION COMMITTEE 700 OLIVE ST ST PAUL MN 55130 411984870 120902 1 1 0 ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: PART I-A, LINE 1: CONTRIBUTIONS TO POLITICAL ACTION COMMITTEE. 2655730 2655730 14597272 2365119 12232153 4029516 2871936 1157580 8806835 1737983 7068852 23114315 DUE TO AFFILIATES 937076 INTEREST RATE SWAP AGREEMENT 102644 1039720 19605984 19250570 355414 -13433 -49500 -62933 292481 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE COUNCIL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AS PART OF A GROUP EXEMPTION FOR ALL ORGANIZATIONS AFFILIATED WITH THE UNITED BROTHERHOOD OF CARPENTERS AND JOINERS OF AMERICA. THE PAC FUNDS ARE SUBJECT TO INCOME TAX ON ITS INVESTMENT INCOME, IF ANY, AS A SEPARATE SEGREGATED FUND UNDER SECTION 527 OF THE INTERNAL REVENUE CODE. THE COUNCIL FILES AS A TAX-EXEMPT ORGANIZATION. THE COUNCIL'S TAX RETURNS ARE OPEN TO EXAMINATIONS FOR THE YEARS ENDED JUNE 30, 2009 THROUGH 2011. PART XI, LINE 8 - OTHER ADJUSTMENTS: IMPAIRMENT LOSS -49,500. 1 NORTH CENTRAL STATES RETIREES COMMITTEE 700 OLIVE STREET ST PAUL MN 55130 411618617 N/A 21600 0 N/A FOOD BANK FOR MEMBERS OUT OF WORK SUMMIT ACADEMY OIC 935 OLSON MEMORIAL HWY MINNEAPOLIS MN 55405 410908458 501(C)(3) 7200 0 N/A SUPPORT TRAINING ORGANIZATION OPERATIONS LOCAL UNION 427 5051 F STREET OMAHA NE 68117 454835265 501(C)(5) 45512 0 N/A START UP CASH LOCAL UNION 1306 5051 F STREET OMAHA NE 68117 454835136 501(C)(5) 45764 0 N/A START UP CASH NCSRCC POLITICAL ACTION COMMITTEE N2216 BODDE ROAD KAUKAUNA WI 54130 411984870 527 25000 FORGIVENESS OF LOAN FORGIVENESS OF LOAN 1 4 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE COUNCIL MAKES VARIOUS CHARITABLE DONATIONS TO LOCAL GROUPS; NO FORMAL MONITORING IS REQUIRED. X X X 0 1 X 0 0 0 JOHN G RAINES 139217 0 0 0 735 0 67444 0 23903 0 231299 0 0 0 PHILIP C ASKVIG 93191 0 0 0 780 0 41971 0 21921 0 157863 0 0 0 MARK D KRAMER 110444 0 0 0 635 0 41725 0 21784 0 174588 0 0 0 JAMES E MOORE 326615 0 0 0 536 0 61935 0 20818 0 409904 0 0 0 MERT L SUMMERS JR 87658 0 0 0 735 0 41346 0 20371 0 150110 0 0 0 PART I, LINE 1A FIRST-CLASS OR CHARTER TRAVEL - JAMES MOORE - $51,312. DISCRETIONARY SPENDING ACCOUNT - JAMES MOORE - $7,000 - INCLUDED IN TAXABLE INCOME HOUSING ALLOWANCE USED WHEN TRAVELING - JAMES MOORE - $12,135. PART I, LINE 1B THE MEMBERS OF THE COUNCIL AND THE UNITED BROTHERHOOD OF CARPENTERS AND JOINERS OF AMERICA, ITS NATIONAL AFFILIATE, MUST APPROVE ANY SPECIAL BENEFITS BEING PROVIDED TO OFFICERS AND/OR BOARD MEMBERS. THE EXACT AMOUNT THAT IS ALLOWED FOR AN INDIVIDUAL IS DETERMINED THROUGH NEGOTIATIONS BETWEEN THOSE PARTIES AND BY THE EXECUTIVE COMMITTEE. BENJAMIN MOORE FAMILY MEMBER OF OFFICER 42314 EMPLOYEE COMPENSATION 0 CHERYL GENTRY FAMILY MEMBER OF OFFICER 28201 EMPLOYEE COMPENSATION 0 DENNIS PERRIER FAMILY MEMBER OF OFFICER 86447 EMPLOYEE COMPENSATION 0 BRIAN RAINES FAMILY MEMBER OF OFFICER 79361 EMPLOYEE COMPENSATION 0 MARK RAINES FAMILY MEMBER OF OFFICER 992 EMPLOYEE COMPENSATION 0 MELISSA LASKEY FAMILY MEMBER OF OFFICER 3636 EMPLOYEE COMPENSATION 0 ADAM SCHROEDER FAMILY MEMBER OF OFFICER 502 EMPLOYEE COMPENSATION 0 X 2 1126600 BROKER'S VALUE OPINION 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE NORTH CENTRAL STATES REGIONAL COUNCIL OF CARPENTERS HAD 18,304 MEMBERS AT JUNE 30, 2012. THESE MEMBERS ARE DIVIDED INTO LOCAL UNIONS. FORM 990, PART VI, SECTION A, LINE 7A LOCAL UNIONS ELECT DELEGATES FOR THE COUNCIL, BASED ON THE SIZE OF THE LOCAL UNION. FORM 990, PART VI, SECTION A, LINE 7B THE NORTH CENTRAL STATES REGIONAL COUNCIL OF CARPENTERS IS ORGANIZED IN CONFORMITY WITH THE CONSTITUTION OF THE UNITED BROTHERHOOD OF CARPENTERS AND JOINERS OF AMERICA, ITS NATIONAL AFFILIATE, AND EXERCISES THE POWERS AND PRIVELEGES OF A COUNCIL UNDER THE CONSTITUTION AND LAWS OF THE UNITED BROTHERHOOD. THE FOLLOWING RIGHTS ARE AMONG THOSE RETAINED BY THE UNITED BROTHERHOOD: 1. TO ESTABLISH, DISSOLVE OR MERGE LOCAL UNIONS OR THE COUNCIL. 2. TO ESTABLISH OR ALTER THE TRADE OR GEOGRAPHICAL JURISDICTION OF LOCAL UNIONS OR THE COUNCIL. 3. TO REGULATE AND DETERMINE ALL MATTERS PERTAINING TO THE VARIOUS BRANCHES AND SUBDIVISIONS OF THE TRADE. 4. TO APPROVE ALL CHANGES OR PROPOSED CHANGES IN THE BYLAWS OR TRADE RULES OF THE COUNCIL. 5. TO ESTABLISH SUPERVISION OVER AND TO CONDUCT THE AFFAIRS OF ANY SUBORDINATE BODY (INCLUDING THE REMOVAL OF ANY OR ALL OFFICERS OF SUCH SUBORDINATE BODY) TO CORRECT FINANCIAL IRREGULARITIES OR TO ASSURE THE PERFORMANCE OF COLLECTIVE BARGAINING AGREEMENTS AND THE RESPONSIBILITY OF THE SUBORDINATE BODY AS A BARGAINING AGENT OR TO PROTECT THE INTERESTS AND RIGHTS OF THE MEMBERS. THIS RIGHT INCLUDES THE AUTHORITY TO ESTABLISH SUPERVISION TO PREVENT SECESSION OR DISAFFILIATION. 6. TO ENACT AND ENFORCE LAWS FOR LOCAL UNIONS, THE COUNCIL AND MEMBERS THEREOF. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO BEING FILED, THE FORM 990 WAS PRESENTED TO THE TRUSTEES FOR REVIEW, THEN TO THE EXECUTIVE COMMITTEE FOR REVIEW. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS GOVERNING DOCUMENTS ARE AVAILABLE TO ALL MEMBERS. THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS OPEN TO THE GENERAL PUBLIC. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -13,433. IMPAIRMENT LOSS -49,500. TOTAL TO FORM 990, PART XI, LINE 5: -62,933. EXPLANATION FOR OTHER ACCOUNTING METHOD FORM 990, PART XI, LINE 1 THE COUNCIL'S POLICY IS TO PREPARE ITS FINANCIAL STATEMENTS ON A MODIFIED CASH BASIS OF ACCOUNTING THAT INCLUDES RECORDING DEPRECIATION ON CAPITALIZED ASSETS. UNDER THIS BASIS, REVENUE IS RECOGNIZED WHEN COLLECTED FOR DUES, GRANTS, AND RENTAL INCOME RATHER THAN WHEN EARNED, AND EXPENDITURES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED, WITH THE EXCEPTION OF PROPERTY AND EQUIPMENT PURCHASES AND PAYROLL LIABILITIES.