2013-05-29T11:46:12-05:00 2011-12-31 611436956 NOVAK FRANCELLA LLC ONE PRESIDENTIAL BLVD SUITE 330 BALA CYNWYD PA 19004 990 2011-01-01 300093231 INTERNATIONAL UNION OF PAINTERS & ALLIED TRADES AFL-CIO CLC DIST COUNCIL 91 INTE 2199470420 8364 MINNESOTA STREET MERRILLVILLE IN 46410 HENRY SIERRA 2199470420 2012-08-08 1 LOUIS VERZELLA CPA P00360279 6106689400 2012-08-08 2011 2016-02-25 16:41:14Z X HENRY SIERRA 8364 MINNESOTA STREET MERRILLVILLE IN 46410 2867014 0 0444 X WWW.IUPATDC91.ORG X 2002 IN TO IMPROVE WAGES,HOURS,WORKING CONDITIONS,SAFETY AND EDUCATION FOR ELIGIBLE MEMBERS THROUGH CONTRACT NEGOTIATION WITH EMPLOYERS,ARBITRATION OF MEMBERS' GRIEVANCES AND ORGANIZING. 6 6 48 0 0 0 0 37566 3188140 2784003 -1472 -1719 0 15927 3186668 2835777 0 1700 0 0 2550912 2376360 0 0 0 1082980 1003868 3633892 3381928 -447224 -546151 2765038 2873781 369540 181005 2395498 2692776 TO ORGANIZE THE UNORGANIZED AND TO ESTABLISH A CENTRAL REPRESENTATIVE BODY TO BRING ABOUT UNITY BETWEEN LOCAL UNIONS,ESTABLISHED MINIMUM RATE OF WAGES,TO ENFORCE A CODE OF WORKING RULES OF EMPLOYMENT AND TO ENSURE JOB SECURITY,SAFETY,TRAINING AND EXCELLENT WAGES. 0 0 THE ORGANIZATION HAS ITS EXEMPT PURPOSE AND ACTIVITIES UNDER CODE SEC 501(C)5 AND OPERATES AS A LABOR ORGANZATION 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 48 1 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 1 1 1 0 0 0 0 0 0 IN X HENRY SIERRA 2199470420 8364 MINNESOTA STREET MERRILLVILLE IN 46410 MARTY GURLEY 1.00 X 2677 0 0 LEONARD ROBBINS 2.00 X 6334 0 0 MARTIN MASTERSON 1.00 X 2129 0 0 JAMES MASON 8.00 X 1801 0 0 KEVIN POPA 1.00 X 29061 0 14944 DAVID HARRIS 1.00 X 25613 0 14764 JOHNNY ALDERMAN 40.00 X 57785 0 28874 HENRY G SIERRA 40.00 X 100424 0 48896 JASON CORNETT 1.00 X 768 0 0 226592 0 107478 1 0 0 0 0 37566 37566 DUES 900099 2689675 2689675 REIMBURSED EXPENSES 900099 51050 51050 REIMBURSED ADMINISTRAT 900099 43278 43278 2784003 1265 1265 41116 26753 14363 14363 14363 1500 4484 -2984 -2984 -2984 MISC INCOME 900099 1564 1564 1564 2835777 2799930 0 -1719 1700 331459 1196779 394135 310498 143489 56037 71516 4353 1013 162140 99623 172230 12683 160032 115825 67704 EQUIPMENT RENTAL AND MA 78487 TRAINING AND SEMINARS 2225 3381928 68643 596051 715934 234732 2865283 944755 1980461 1920528 0 122470 2765038 2873781 106106 8388 37500 225934 172617 369540 181005 X 2395498 2122731 570045 2395498 2692776 2765038 2873781 X -546151 843429 X X 0 1 1 X 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 210702 210702 2119353 551047 1568306 367323 267589 99734 167905 126119 41786 1920528 2835777 3381928 -546151 89082 754347 843429 297278 3236433 400656 400656 2835777 0 2835777 3411665 29737 29737 3381928 0 3381928 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: UNDER 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 2011 AND 2010. ACCOUNTING STANDARDS REQUIRE COUNCIL MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COUNCIL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE COUNCIL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COUNCIL, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2011 AND 2010 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE COUNCIL BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2008. PART XI, LINE 8 - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS 370,919. CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 383,428. TOTAL TO SCHEDULE D, PART XI, LINE 8: 754,347. PART XII LINE 2D: NET ASSETS RELEASED FROM RESTRICTIONS 370,919 RENT EXPENSE 26,753 LOSS ON DISPOSAL OF FIXED ASSETS 2,984 PART XIII LINE 2D RENT EXPENSE 26,753 LOSS ON DISPOSAL OF FIXED ASSETS 2,984 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE UNION ARE COMPOSED OF PERSONS EMPLOYED WIHTIN A COLLECTIVE BARGAINING UNIT REPRESENTED BY THE LOCAL UNIONS PARTICIPATING IN THE DISTRICT COUNCIL. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS CAN ELECT THE GOVERNING BODY AT REGULAR ELECTIONS. FORM 990, PART VI, SECTION A, LINE 7B AGENDA ITEMS CAN BE PUT TO VOTE PER CONSTITUTION AND BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11 A 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 18 MEMBERS 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 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE THROUGH NEWSLETTERS DITRIBUTED TO MEMBERS AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: PRIOR PERIOD ADJUSTMENTS: 89,082. NET ASSETS RELEASED FROM RESTRICTIONS 370,919. CHANGE IN TEMPORARILY RESTRICTED NET ASSETS 383,428. TOTAL TO FORM 990, PART XI, LINE 5: 843,429. FORM 990, PART XII, LINE 1 THE ORGANIZATION REPORTS FINANCIAL STATEMENTS AND FORM 990 USING THE MODIFIED CASH BASIS OF ACCOUNTING FORM 990, PART XII, LINE 2C NO CHANGES IN PROCEDURE FROM PRIOR YEAR