2015-11-12T14:28:55-06:00 2014-12-31 132858927 FITZSIMMONS KRANTZ AND ABRAMS LLP 59 E 54TH ST RM 82 NEW YORK NY 100229207 990 2014-01-01 136272083 PLUMBING INDUSTRY PROMOTION FUND OF NEW YORK CITY PLUM 2124811490 44 WEST 28TH STREET 12TH FLOOR NEW YORK NY 10001 STEWART O'BRIEN ADMINISTRATOR 2124811490 2015-11-11 true DAVID J FITZSIMMONS P01242338 2127594949 2015-11-11 2014 2016-02-25 16:41:14Z OF NEW YORK CITY STEWART O'BRIEN 44 WEST 28TH STREET 12TH FLOOR NEW YORK NY 10001 1915767 false X N/A X 1968 NY INDUSTRY ADVOCACY AND PROMOTION 10 10 0 0 2048173 1890985 0 30050 24782 0 2078223 1915767 142205 154056 0 0 0 0 2209349 2222945 2351554 2377001 -273331 -461234 2405201 1917272 47915 28743 2357286 1888529 X INDUSTRY ADVOCACY AND PROMOTION false false TO HEIGHTEN PUBLIC AWARENESS TO THE DIRECT RELATIONSHIP BETWEEN GOOD HEALTH AND GOOD PLUMBING THROUGH PUBLIC INFORMATION PROGRAMS. THE ORGANIZATION'S PUBLIC INFORMATION PROGRAMS EDUCATE AND ACQUAINT ENGINEERS, ARCHITECTS, PUBLIC OFFICIALS, CONTRACTORS, BUILDERS, OWNERS OF RESIDENCES, MULTIPLE DWELLING AND COMMERCIAL PREMISES, AND THE PUBLIC AT LARGE WITH STANDARDS AND OBJECTIVES OF THE INDUSTRY. THE ORGANIZATION'S COLLEGE SCHOLARSHIP PROGRAM ANNUALLY AWARDS EACH RECIPIENT UP TO 2,000 PER YEAR FOR UP TO 4 YEARS OF UNDERGRADUATE STUDY. DURING THE YEAR, THE ORGANIZATION PROVIDED SCHOLARSHIPS FOR 38 COLLEGE STUDENTS. TO SUPPORT WORTHY CHARITABLE ORGANIZATIONS. false false true true false false false false false true false false false true true false false false false false false false false false false false true true false false false true false false false false false false false false true false false true 4 0 true 0 false false false false false false X 10 10 false false false false false false false true true false false false true true false true true false false false X PLUMBING INDUSTRY PROMOTION FUND 2124811490 44 WEST 28TH STREET NEW YORK NY 10001 X GENE CARDOZA CHAIRMAN 1.00 X X 0 0 0 RICHARD V TURCHIANO SECRETARY 1.00 X X 0 0 0 IRWIN BRENNER TRUSTEE 1.00 X 0 0 0 ANTHONY ALTIMARI TRUSTEE 1.00 X 0 0 0 VINCENT ASPROMONTE SR TRUSTEE 1.00 X 0 0 0 RICHARD E FARRELL TRUSTEE 1.00 X 0 0 0 ALEXANDER VECCHIONE TRUSTEE 1.00 X 0 0 0 C THEODORE VITANZA TRUSTEE 1.00 X 0 0 0 LAWRENCE J LEVINE TRUSTEE 1.00 0.00 X 0 0 0 RALPH J DEMARTINO TRUSTEE 1.00 0.00 X X 0 0 0 STEWART O'BRIEN ADMINISTRATO 3.00 47.00 X 0 0 0 false false false COHEN & GRESSER LLP 800 3RD AVENUE NEW YORK NY 10022 LEGAL 183335 1 1890985 1890985 24782 24782 1915767 24782 72600 81456 237967 6500 7718 70714 10017 175525 265711 1307000 4464 INDUSTRY EVENTS 94544 MEMBERSHIP DUES 14846 FEDERAL INCOME TAX 12215 SEMINARS/CONTINUING ED 11841 3883 2377001 0 0 0 71343 51941 16385 179525 158142 120938 133686 96048 83422 17091 12626 1995297 1555461 4622 5416 2405201 1917272 37432 16528 10483 12215 47915 28743 X 2357286 1888529 2357286 1888529 2405201 1917272 -461234 -7523 X true X false false false 45000 45000 true PLUMBING CONTRACTORS PAC 44 WEST 28 STREET NEW YORK NY 10001 133491809 45000 false true false 96048 83422 12626 12626 12215 12215 X SCHEDULE D, PAGE 3, PART X THE PLUMBING INDUSTRY PROMOTION FUND OF NEW YORK CITY IS EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, TO THE EXTENT THAT THE ORGANIZATION ENGAGES IN NON-EXEMPT ACTIVITY (SUCH AS POLITICAL ACTIVITY), IT IS SUBJECT TO INCOME TAX UNDER INTERNAL REVENUE CODE 527 ON THE SMALLER OF ITS (I) NON-EXEMPT ACTIVITY EXPENDITURES OR (II) NET INVESTMENT INCOME EARNED. THE INCOME TAX IS AT THE HIGHEST MARGINAL CORPORATE TAX RATE, WHICH IS CURRENTLY 35%. THE ORGANIZATION EXPENDED 45,000 TO THE PLUMBING CONTRACTORS POLITICAL ACTION COMMITTEE DURING 2014 AND, ACCORDINGLY, INCURRED AN INCOME TAX OBLIGATION OF 12,215 BASED ON ITS NET INVESTMENT INCOME. DURING 2013, 64,803 WERE EXPENDED FOR POLITICAL ACTIVITY. IN ACCORDANCE WITH FASB ASC 740-10-25, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE ORGANIZATION WILL RECORD A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WOULD NOT BE SUSTAINED IF EXAMINED BY THE TAXING AUTHORITY. IN THE ORGANIZATION'S OPINION, THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE ORGANIZATION FILES ANNUAL FORMS 990 WITH THE INTERNAL REVENUE SERVICE. THESE RETURNS ARE GENERALLY OPEN TO AUDIT FOR THREE YEARS FROM THE DATE OF FILING. ACCORDINGLY, ANNUAL RETURNS FOR YEARS PRIOR TO 2011 ARE NO LONGER SUBJECT TO EXAMINATION, WHILE THOSE FOR YEARS AFTER 2010 ARE STILL OPEN. true SUNRISE DAY CAMP 15 NEIL COURT OCEANSIDE NY 11572 112002556 501C3 6000 GENERAL SUPPORT ACDS INC 4 FERN PLACE PLAINVIEW NY 11803 237175975 501C3 6000 GENERAL SUPPORT HOPE FOR THE WARRIORS 5101C BACKLICK ROAD ANNADALE VA 22003 205182295 501C3 50600 GENERAL SUPPORT 5 COLLEGE SCHOLARSHIP 38 76000 5456 COST IPADS SCHEDULE I, PAGE 1, PART I, LINE 2 SCHOLARSHIP GRANT AWARDS ARE PAID DIRECTLY TO THE COLLEGE ON BEHALF OF THE AWARD RECIPIENT. JOSEPH L TURCHIANO III NEPHEW OF TRUSTEE 2000 SCHOLARSHIP EDUCATION DANIEL M TURCHIANO NEPHEW OF TRUSTEE 2000 SCHOLARSHIP EDUCATION FORM 990, PAGE 2, PART III, LINE 4D TO SUPPORT WORTHY CHARITABLE ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S ADMINISTRATOR REVIEWS THE IRS FORM 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UNLESS REQUIRED BY LAW. THE PLUMBING FOUNDATION CITY OF NY 44 WEST 28TH STREET NEW YORK NY 10001 133380149 GOV AFFAIR NY 501C6 N/A false ASSOCIATION OF CONTRACTING PLUMBERS 44 WEST 28TH STREET NEW YORK NY 10001 130453105 NEGOTIATE NY 501C6 N/A false PLUMBING CONTRACTORS PAC 44 WEST 28TH STREET NEW YORK NY 10001 133491809 POLITICAL NY 527 N/A false false true false false false false false false false false false false false true true true false false false THE PLUMBING FOUNDATION CITY OF NY B 650000 CASH TRANSACTION ASSOCIATION OF CONTRACTING PLUMBERS B 612000 CASH TRANSACTION ASSOCIATION OF CONTRACTING PLUMBERS P 91678 CASH TRANSACTION PLUMBING CONTRACTORS PAC B 45000 CASH TRANSACTION