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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-14T14:01:44-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 201317788 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOWERS & COMPANY CPAS PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 W WASHINGTON ST SUITE 500 | AddressLine1Txt |
| City | SYRACUSE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 161456713 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOCAL 97-INTLBROTHERHOOD OF ELECTRICAL | BusinessNameLine1Txt |
| Business Name Line2 | WORKERS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOCA | BusinessNameControlTxt |
| Phone | 3154769797 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 713 ERIE BLVD WEST | AddressLine1Txt |
| City | SYRACUSE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13204 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL T SHELBY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3154769797 | PhoneNum |
| Signature | 2025-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD I FARLEY JR CPA | PreparerPersonNm |
| PTIN | P01083459 | PTIN |
| Phone | 3152341100 | PhoneNum |
| Preparation | 2025-05-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL T SHELBY | PrincipalOfficerNm |
| Gross Receipts | $6,314,620 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | IBEWLOCAL97.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1994 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | THE 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 Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 36 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,694,217 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,051,980 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $14,086 | PYInvestmentIncomeAmt |
| CY Investment Income | $179,282 | CYInvestmentIncomeAmt |
| PY Other Revenue | $13,505 | PYOtherRevenueAmt |
| CY Other Revenue | $83,358 | CYOtherRevenueAmt |
| PY Total Revenue | $5,721,808 | PYTotalRevenueAmt |
| CY Total Revenue | $6,314,620 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $11,090 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $10,566 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,927,837 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,981,082 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,691,673 | PYOtherExpensesAmt |
| CY Other Expenses | $2,994,616 | CYOtherExpensesAmt |
| PY Total Expenses | $5,630,600 | PYTotalExpensesAmt |
| CY Total Expenses | $5,986,264 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $91,208 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $328,356 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,097,935 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,370,638 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $266,355 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $210,702 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,831,580 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,159,936 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | ORGANIZE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TO SETTLE ALL DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES BY ARBITRATION, IF POSSIBLE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TO 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 36 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | Yes (1) | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL T SHELBY | PersonNm |
| Phone | 3154769797 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 713 ERIE BLVD WEST | AddressLine1Txt |
| City | SYRACUSE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13204 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| WILLIAM W VINCENT | |||||||
| EX.BOARD | 1.00 | Yes (X) | $3,813 | $0 | $5,060 | ||
| MICHAEL C BISHOP | |||||||
| EX.BOARD | 1.00 | Yes (X) | $11,054 | $0 | $1,301 | ||
| MARK S BUCCINA | |||||||
| EX.BOARD | 1.00 | Yes (X) | $3,232 | $0 | $90 | ||
| TIMOTHY J COLLINS | |||||||
| EX.BOARD | 1.00 | Yes (X) | $3,232 | $0 | $1,017 | ||
| RONALD A GOSSON | |||||||
| EX.BOARD | 1.00 | Yes (X) | $3,232 | $0 | $2,611 | ||
| PATRICK M O'NEILL | |||||||
| EX.BOARD | 1.00 | Yes (X) | $1,331 | $0 | $1,235 | ||
| STEVEN J WAGNER | |||||||
| EX.BOARD | 1.00 | Yes (X) | $23,598 | $0 | $2,897 | ||
| STEPHEN J GIVNEY | |||||||
| EX.BOARD | 1.00 | Yes (X) | $3,620 | $0 | $3,174 | ||
| DAVID M BRODIE | |||||||
| EX.BOARD | 1.00 | Yes (X) | $3,232 | $0 | $5,465 | ||
| MEGAN E KROGH | |||||||
| EX.BOARD | 1.00 | Yes (X) | $3,232 | $0 | $4,201 | ||
| SCOTT HENRY | |||||||
| EX.BOARD | 1.00 | Yes (X) | $1,358 | $0 | $973 | ||
| EDWARD MCCORMACK | |||||||
| EX.BOARD | 1.00 | Yes (X) | $815 | $0 | $595 | ||
| MICHAEL T SHELBY | |||||||
| PRES/BUS.MGR | 40.00 | $183,732 | $0 | $1,371 | Yes (X) | ||
| JOSEPH R PELUSO JR | |||||||
| VICE PRESIDENT | 40.00 | $165,464 | $0 | $720 | Yes (X) | ||
| ANTHONY J BUGGE | |||||||
| TREASURER | 40.00 | $143,184 | $0 | $6,710 | Yes (X) | ||
| JAKE E METCHICK | |||||||
| REC. SECTY | 40.00 | $143,184 | $0 | $2,649 | Yes (X) | ||
| MICHAEL D BRADSHAW | |||||||
| BUS.REP | 40.00 | $144,176 | $0 | $14,273 | Yes (X) | ||
| JAMES D ZELASKO | |||||||
| ASST.BUS.MGR | 40.00 | $164,725 | $0 | $1,338 | Yes (X) | ||
| NEIL B CLARK | |||||||
| BUS.REP | 40.00 | $148,741 | $0 | $3,360 | Yes (X) | ||
| THOMAS J ONTANO | |||||||
| BUS.REP | 40.00 | $151,247 | $0 | $3,372 | Yes (X) | ||
| WILLIAM F WARNER JR | |||||||
| BUS.REP | 40.00 | $159,950 | $0 | $2,989 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,466,152 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $65,401 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLITMAN & KING LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | SUITE 300 443 NORTH FRANKLIN ST | AddressLine1Txt |
| City | SYRACUSE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ARBITRATION & NEGOTIATION | ServicesDesc |
| Compensation | $263,848 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $6,051,980 | MembershipDuesAmt |
| Total Contributions | $6,051,980 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $179,282 | TotalRevenueColumnAmt |
| Exclusion | $179,282 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| GENERAL OVERHEAD | $79,015 | $79,015 |
| MERCHANDISE INCOME | $4,343 | $4,343 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $83,358 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,314,620 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $83,358 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $179,282 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,566 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $997,623 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,620,333 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,009 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,117 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,513 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,600 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,218 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,853 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,407 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,796 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,391 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,973 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,163 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PER CAPITA DUES | $1,434,962 |
| ARBITRATIONS | $250,214 |
| LOST TIME WAGE REIMB | $187,788 |
| NEGOTIATIONS | $30,121 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,617 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,986,264 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,437,575 | BOYAmt |
| EOY | $6,728,971 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $856,577 | BOYAmt |
| EOY | $841,731 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,622 | BOYAmt |
| EOY | $117,436 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,510 | BOYAmt |
| EOY | $38,674 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,718,881 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,308,104 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $418,602 | BOYAmt |
| EOY | $410,777 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,233,049 | BOYAmt |
| EOY | $1,233,049 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,097,935 | BOYAmt |
| EOY | $9,370,638 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,355 | BOYAmt |
| EOY | $210,702 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,355 | BOYAmt |
| EOY | $210,702 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,831,580 | BOYAmt |
| EOY | $9,159,936 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,831,580 | BOYAmt |
| EOY | $9,159,936 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,097,935 | BOYAmt |
| EOY | $9,370,638 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $328,356 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| 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 |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $783,176 | OtherCostOrOtherBasisAmt |
| Depreciation | $582,576 | DepreciationAmt |
| Book Value | $200,600 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $769,726 | OtherCostOrOtherBasisAmt |
| Depreciation | $567,094 | DepreciationAmt |
| Book Value | $202,632 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $165,979 | OtherCostOrOtherBasisAmt |
| Depreciation | $158,434 | DepreciationAmt |
| Book Value | $7,545 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $410,777 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NOTE RECEIVABLE - AFFILIATE | Desc |
| Book Value | $1,233,049 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,233,049 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,317,020 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $2,400 | OtherRevenueAmt |
| Revenue Not Reported | $2,400 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,314,620 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,314,620 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,011,027 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $24,763 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $24,763 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,986,264 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,986,264 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE 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 7A | OFFICERS 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 7B | DECISIONS OF THE EXECUTIVE BOARD ARE SUBJECT TO APPROVAL BY THE MEMBERS AT MONTHLY BOARD MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 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 15 | COMPENSATION 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 19 | THE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOCAL UNION 97-BUILDING CORP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 713 ERIE BLVD WEST | AddressLine1Txt |
| City | SYRACUSE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 13204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 161501851 | EIN |
| Primary Activities | HOLDS TITLE TO BLDGS | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(2) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| 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 | Yes (1) | 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 |
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