INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (EIN 16-1456713)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-14
IRS object ID
202531349349307888
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)
Return2025-05-14T14:01:44-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN201317788PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOWERS & COMPANY CPAS PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1333 W WASHINGTON ST SUITE 500AddressLine1Txt
CitySYRACUSECityNm
State AbbreviationNYStateAbbreviationCd
ZIP13202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN161456713EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOCAL 97-INTLBROTHERHOOD OF ELECTRICALBusinessNameLine1Txt
Business Name Line2WORKERSBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLOCABusinessNameControlTxt
Phone3154769797PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1713 ERIE BLVD WESTAddressLine1Txt
CitySYRACUSECityNm
State AbbreviationNYStateAbbreviationCd
ZIP13204ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL T SHELBYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3154769797PhoneNum
Signature2025-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD I FARLEY JR CPAPreparerPersonNm
PTINP01083459PTIN
Phone3152341100PhoneNum
Preparation2025-05-07PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL T SHELBYPrincipalOfficerNm
Gross Receipts$6,314,620GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressIBEWLOCAL97.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTHE UNION WAS ORGANIZED TO PROMOTE REASONABLE WORKING CONDITIONS AND TO SETTLE DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES. THE UNION'S MEMBERSHIP IS COMPRISED OF CERTIFIED ELECTRICIANS WORKING AT PUBLIC UTILITIES LOCATED THROUGHOUT NEW YORK STATE AS WELL AS PRODUCTION, MAINTENANCE, CLERICAL, AND TECHNICAL WORKERS.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee36TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,694,217PYContributionsGrantsAmt
CY Contributions Grants$6,051,980CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$14,086PYInvestmentIncomeAmt
CY Investment Income$179,282CYInvestmentIncomeAmt
PY Other Revenue$13,505PYOtherRevenueAmt
CY Other Revenue$83,358CYOtherRevenueAmt
PY Total Revenue$5,721,808PYTotalRevenueAmt
CY Total Revenue$6,314,620CYTotalRevenueAmt
PY Grants And Similar Paid$11,090PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$10,566CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,927,837PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,981,082CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,691,673PYOtherExpensesAmt
CY Other Expenses$2,994,616CYOtherExpensesAmt
PY Total Expenses$5,630,600PYTotalExpensesAmt
CY Total Expenses$5,986,264CYTotalExpensesAmt
PY Revenues Less Expenses$91,208PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$328,356CYRevenuesLessExpensesAmt
Total Assets BOY$9,097,935TotalAssetsBOYAmt
Total Assets EOY$9,370,638TotalAssetsEOYAmt
Total Liabilities BOY$266,355TotalLiabilitiesBOYAmt
Total Liabilities EOY$210,702TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,831,580NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,159,936NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE UNION WAS ORGANIZED TO PROMOTE REASONABLE WORKING CONDITIONS AND TO SETTLE DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES. THE UNION'S MEMBERSHIP IS COMPRISED OF CERTIFIED ELECTRICIANS WORKING AT PUBLIC UTILITIES LOCATED THROUGHOUT NEW YORK STATE AS WELL AS PRODUCTION, MAINTENANCE, CLERICAL, AND TECHNICAL WORKERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescORGANIZE ELECTRICAL WORKERS TO PROMOTE REASONABLE METHODS OF WORK, SECURE EMPLOYMENT, REDUCE HOURS OF DAILY LABOR, SECURE ADEQUATE PAY, AND TO SEEK A HIGHER STANDARD OF LIVING AND SECURITY FOR THE INDIVIDUAL.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescTO SETTLE ALL DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES BY ARBITRATION, IF POSSIBLE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescTO CULTIVATE FEELINGS OF FREINDSHIP AMONG THOSE OF OUR INDUSTRY, AND SOCIAL CONDITIONS OF OUR MEMBERS, THEIR FAMILIES AND DEPENDENTS IN THE INTEREST OF A HIGHER STANDARD OF CITIZENSHIP.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
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 Organizations0GrantsToOrganizationsInd
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 EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document20IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee36EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMICHAEL T SHELBYPersonNm
Phone3154769797PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1713 ERIE BLVD WESTAddressLine1Txt
CitySYRACUSECityNm
State AbbreviationNYStateAbbreviationCd
ZIP13204ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
WILLIAM W VINCENT
EX.BOARD1.00Yes (X)$3,813$0$5,060
MICHAEL C BISHOP
EX.BOARD1.00Yes (X)$11,054$0$1,301
MARK S BUCCINA
EX.BOARD1.00Yes (X)$3,232$0$90
TIMOTHY J COLLINS
EX.BOARD1.00Yes (X)$3,232$0$1,017
RONALD A GOSSON
EX.BOARD1.00Yes (X)$3,232$0$2,611
PATRICK M O'NEILL
EX.BOARD1.00Yes (X)$1,331$0$1,235
STEVEN J WAGNER
EX.BOARD1.00Yes (X)$23,598$0$2,897
STEPHEN J GIVNEY
EX.BOARD1.00Yes (X)$3,620$0$3,174
DAVID M BRODIE
EX.BOARD1.00Yes (X)$3,232$0$5,465
MEGAN E KROGH
EX.BOARD1.00Yes (X)$3,232$0$4,201
SCOTT HENRY
EX.BOARD1.00Yes (X)$1,358$0$973
EDWARD MCCORMACK
EX.BOARD1.00Yes (X)$815$0$595
MICHAEL T SHELBY
PRES/BUS.MGR40.00$183,732$0$1,371Yes (X)
JOSEPH R PELUSO JR
VICE PRESIDENT40.00$165,464$0$720Yes (X)
ANTHONY J BUGGE
TREASURER40.00$143,184$0$6,710Yes (X)
JAKE E METCHICK
REC. SECTY40.00$143,184$0$2,649Yes (X)
MICHAEL D BRADSHAW
BUS.REP40.00$144,176$0$14,273Yes (X)
JAMES D ZELASKO
ASST.BUS.MGR40.00$164,725$0$1,338Yes (X)
NEIL B CLARK
BUS.REP40.00$148,741$0$3,360Yes (X)
THOMAS J ONTANO
BUS.REP40.00$151,247$0$3,372Yes (X)
WILLIAM F WARNER JR
BUS.REP40.00$159,950$0$2,989Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,466,152TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$65,401TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K9IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BLITMAN & KING LLPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1SUITE 300 443 NORTH FRANKLIN STAddressLine1Txt
CitySYRACUSECityNm
State AbbreviationNYStateAbbreviationCd
ZIP13204ZIPCd
FieldValueIRS element (for citing)
ServicesARBITRATION & NEGOTIATIONServicesDesc
Compensation$263,848CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Membership Dues$6,051,980MembershipDuesAmt
Total Contributions$6,051,980TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$179,282TotalRevenueColumnAmt
Exclusion$179,282ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GENERAL OVERHEAD$79,015$79,015
MERCHANDISE INCOME$4,343$4,343
FieldValueIRS element (for citing)
Other Revenue Total$83,358OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,314,620TotalRevenueColumnAmt
Related Or Exempt Func Income$83,358RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$179,282ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$10,566TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$997,623TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,620,333TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$156,009TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$207,117TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$48,513TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$39,600TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$65,218TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$72,853TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$196,407TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$209,796TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$66,391TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$149,973TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$232,163TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PER CAPITA DUES$1,434,962
ARBITRATIONS$250,214
LOST TIME WAGE REIMB$187,788
NEGOTIATIONS$30,121

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$10,617TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,986,264TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,437,575BOYAmt
EOY$6,728,971EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$856,577BOYAmt
EOY$841,731EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$106,622BOYAmt
EOY$117,436EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$45,510BOYAmt
EOY$38,674EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,718,881LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,308,104LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$418,602BOYAmt
EOY$410,777EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,233,049BOYAmt
EOY$1,233,049EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,097,935BOYAmt
EOY$9,370,638EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$266,355BOYAmt
EOY$210,702EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$266,355BOYAmt
EOY$210,702EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$8,831,580BOYAmt
EOY$9,159,936EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,831,580BOYAmt
EOY$9,159,936EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,097,935BOYAmt
EOY$9,370,638EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$328,356ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

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

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$783,176OtherCostOrOtherBasisAmt
Depreciation$582,576DepreciationAmt
Book Value$200,600BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$769,726OtherCostOrOtherBasisAmt
Depreciation$567,094DepreciationAmt
Book Value$202,632BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$165,979OtherCostOrOtherBasisAmt
Depreciation$158,434DepreciationAmt
Book Value$7,545BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$410,777TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescNOTE RECEIVABLE - AFFILIATEDesc
Book Value$1,233,049BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,233,049TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,317,020TotalRevEtcAuditedFinclStmtAmt
Other Revenue$2,400OtherRevenueAmt
Revenue Not Reported$2,400RevenueNotReportedAmt
Revenue Subtotal$6,314,620RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,314,620TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,011,027TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$24,763OtherExpensesIncludedAmt
Expenses Not Reported$24,763ExpensesNotReportedAmt
Expenses Subtotal$5,986,264ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,986,264TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ASSOCIATION FOLLOWS PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ("FASB ASC"), "INCOME TAXES". IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE ASSOCIATION APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAXING AUTHORITIES. UNDER FASB ASC "INCOME TAXES", THE ASSOCIATION RECOGNIZES POTENTIAL LIABILITIES ASSOCIATED WITH ANTICIPATED TAX AUDIT ISSUES THAT MAY ARISE DURING AN EXAMINATION. INTEREST AND PENALTIES THAT ARE ANTICIPATED TO BE DUE UPON EXAMINATION ARE RECOGNIZED AS ACCRUED INTEREST AND OTHER LIABILITIES WITH AN OFFSET TO INTEREST AND OTHER EXPENSE. THE ASSOCIATION ANALYZED ITS TAX POSITIONS TAKEN ON THEIR FEDERAL AND STATE TAX RETURNS FOR THE OPEN TAX YEARS. BASED ON THIS ANALYSIS, THE ASSOCIATION DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS AND THAT THE ASSOCIATION SHOULD PREVAIL UPON EXAMINATION BY THE TAXING AUTHORITIES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:$2,400 IS UNION 97-BUILDING CORP INCOME INCLUDED IN CONSOLIDATED STATEMENTS AND REPORTED IN SEPARATE FORM 990
PART XII, LINE 2D - OTHER ADJUSTMENTS:$24,763 IS UNION 97-BUILDING CORP EXPENSES INCLUDED IN CONSOLIDATED STATEMENTS AND REPORTED IN SEPARATE FORM 990

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 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
MICHAEL T SHELBY
PRES/BUS.MGR$183,732$0$0$0$0$0$0$0$1,371$0$185,103$0$0$0
JOSEPH R PELUSO JR
VICE PRESIDENT$165,464$0$0$0$0$0$0$0$720$0$166,184$0$0$0
JAMES D ZELASKO
ASST.BUS.MGR$164,725$0$0$0$0$0$0$0$1,338$0$166,063$0$0$0
WILLIAM F WARNER JR
BUS.REP$159,950$0$0$0$0$0$0$0$2,989$0$162,939$0$0$0
MICHAEL D BRADSHAW
BUS.REP$144,176$0$0$0$0$0$0$0$14,273$0$158,449$0$0$0
THOMAS J ONTANO
BUS.REP$151,247$0$0$0$0$0$0$0$3,372$0$154,619$0$0$0
NEIL B CLARK
BUS.REP$148,741$0$0$0$0$0$0$0$3,360$0$152,101$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ENTITY IS A NOT-FOR-PROFIT MEMBERSHIP ORGANIZATION. ALL MEMBERS IN GOOD STANDING HAVE VOTING RIGHTS FOR OFFICERS AND EXECUTIVE BOARD MEMBER ELECTIONS, APPROVAL OF SIGNIFICANT DECISIONS OF THE EXECUTIVE BOARD, AND THEY CAN RECEIVE A SHARE OF THE ORGANIZATION'S NET ASSETS UPON DISSOLUTION.
FORM 990, PART VI, SECTION A, LINE 7AOFFICERS AND EXECUTIVE BOARD MEMBERS ARE ELECTED FOR THREE-YEAR TERMS. ALL MEMBERS IN GOOD STANDING ARE ELIGIBLE TO VOTE IN THESE ELECTIONS.
FORM 990, PART VI, SECTION A, LINE 7BDECISIONS OF THE EXECUTIVE BOARD ARE SUBJECT TO APPROVAL BY THE MEMBERS AT MONTHLY BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND REVIEWED BY THE TREASURER, WHO IS RESPONSIBLE FOR COMPLIANCE WITH GOVERNMENT FILING REQUIREMENTS. THE COMPLETED FORM 990 IS THEN SUBMITTED TO THE PRESIDENT, WHO REVIEWS, AND SIGNS THE RETURN.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION FOR EXECUTIVE BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES IS STATED IN THE ORGANIZATION'S BY-LAWS, APPROVED BY THE UNION MEMBERS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, BY-LAWS, AND FINANCIAL STATEMENTS ARE AVAILABLE AT MONTHLY UNION MEETINGS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1LOCAL UNION 97-BUILDING CORPBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1713 ERIE BLVD WESTAddressLine1Txt
CitySYRACUSECityNm
State AbbreviationNYStateAbbreviationCd
ZIP13204ZIPCd
FieldValueIRS element (for citing)
EIN161501851EIN
Primary ActivitiesHOLDS TITLE TO BLDGSPrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
Exempt Code Section501(C)(2)ExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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