2023-11-08T15:20:18-05:00 2022-12-31 208179137 STEPHEN K JONES CPA LLC 160 CLAIREMONT AVE STE 200 DECATUR GA 30030 990 2022-01-01 581077859 ELECTRICAL WORKERS HOME ASSOCIATION OF ATLANTA INC ELEC 4045238107 501 PULLIAM STREET STE 250 ATLANTA GA 303122749 KEVIN SWANSON PRESIDENT 4045238107 2023-11-08 true KEVIN SWANSON XXX-XX-XXXX false STEPHEN K JONES P00184789 6789545781 2023-11-08 X 2022 2023-04-26 12:10:37Z X KEVIN SWANSON 501 PULLIAM STREET STE 250 ATLANTA GA 30312 712143 false X X 1965 GA TO OWN AND MAINTAIN OFFICE BUILDINGS TO PROVIDE SPACE AND TRAINING FOR IBEW LOCAL UNION 613. 13 6 0 8593 0 0 -39111 -29490 -114541 -84553 -153652 -114043 0 0 0 0 0 0 0 -153652 -114043 4280870 4245524 149165 227862 4131705 4017662 TO OWN AND MAINTAIN OFFICE BUILDINGS TO PROVIDE SPACE AND TRAINING FOR IBEW LOCAL UNION 613. false false THE ORGANIZATION OWNS AND MAINTAINS TWO OFFICE BUILDINGS AND AN AUDITORIUM LOCATED ON PULLIAM STREET IN ATLANTA, GEORGIA AND OFFICE BUILDINGS IN COLUMBUS AND ROME, GEORGIA. EWHA IS OWNED AND OPERATED BY IBEW LOCAL 613, A CONSTRUCTION TRADES LABOR UNION, TO PROVIDE OFFICE SPACE AND APPRENTICE TRAINING FACILITIES FOR THE UNION. OFFICE SPACE IS ALSO LEASED AND RENTS COLLECTED FROM OTHER ORGANIZATIONS. false false false false false false false false false true false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 7 0 true 0 true true false false false false false false false X 13 6 false false false false true true true true true false false false false false false false false false GA X JEFF MANNING 4045238107 501 PULLIAM STR STE 250 ATLANTA GA 30312 X TERRY BUTTERWORTH EXECUTIVE BO 0.50 2.00 X 0 0 0 DAVID COLLIER EXECUTIVE BO 0.50 2.00 X 0 0 0 RONNIE COOK EXECUTIVE BO X 0 0 0 TYLER FOLDS EXECUTIVE BO 0.50 2.00 X 0 0 0 LEWIS MATHIS EXECUTIVE BO 0.50 2.00 X 0 0 0 ROBERT WILLIAMS EXECUTIVE BO 0.50 2.00 X 0 0 0 CHARLES N KOSKO RECORDING SE 0.50 40.00 X 0 0 0 JEFF MANNING FINANCIAL SE 1.00 40.00 X 0 0 0 KENNY MULLINS BUSINESS MAN 0.00 40.00 X 0 0 0 CHARLES RAVENSCRAFT TREASURER 2.00 5.00 X 0 0 0 KEVIN SWANSON PRESIDENT 20.00 40.00 X 0 0 0 JUSTIN UPSHAW VICE PRESIDE 0.50 2.00 X 0 0 0 false false false 1047 1047 1114183 1240534 -126351 -126351 -126351 30537 -30537 -30537 -30537 MISCELLANEOUS RECEIPTS 31487 31487 RENTS - ELEVATOR ADVERTISING 541800 8250 8250 REIMBURSEMENS 1718 1718 343 343 41798 -114043 -122636 8593 0 0 0 0 89319 123731 241514 80558 3309 19663 150251 266606 11226841 7471875 3796477 3754966 4280870 4245524 94183 141504 54982 86358 149165 227862 X 4131705 4017662 4131705 4017662 4280870 4245524 -114043 X false true X false false 378225 378225 10460683 7101616 3359067 387933 370259 17674 3754966 TENANT ESCROW DEPOSITS 68882 UNEARNED RENT 17476 86358 -114043 -114043 -114043 FORM 990 THIS RETURN IS BEING FILED ELECTRONICALLY USING THE TAX-EXEMPT STATUS OF 501(C)(5) IN ORDER TO ALLOW THE ELECTRONIC FILING TO BE ACCEPTED BY THE E- FILE SYSTEM. THE ORGANIZATION WAS INCORPORATED IN 1965 AS A TITLE-HOLDING CORPORATION TO BE EXEMPT FROM TAXATION PURSUANT TO SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, HAS ALWAYS INDICATED THAT ITS STATUS IS 501(C)(2) WHEN PAPER FILED OVER THE PAST YEARS. DUE TO THE ELECTRONIC FILING MANDATE, WHEN THE 2020 FORM 990 WAS E-FILED USING THE PROPER 501(C)(2) STATUS, THE FORM 990 WAS REJECTED. THE REJECTION WAS CAUSED BY THE STATUS NOT MATCHING WITH IRS RECORDS. SUBSEQUENTLY AFTER A REVIEW OF HISTORICAL DOCUMENTS, THE ORIGINAL TAX EXEMPTION APPLICATION FROM 1967 WAS FOUND. THE APPLICATION INCORRECTLY SELECTED SECTION 501(C)(5) ON THE APPLICATION AND THE IRS APPROVED IT AS SUCH. THE ORGANIZATION IS IN THE PROCESS OF FILING FOR CORRECTION OF TAX- EXEMPT STATUS. IN THE MEANTIME TO FACILITATE ELECTRONIC FILING, THE ORGANIZATION IS E-FILING WITH THE TAX-EXEMPT STATUS OF 501(C)(5). FORM 990, PAGE 6, PART VI, LINE 6 ORGANIZATION OWNED BY IBEW LOCAL UNION 613 WHICH IS COMPRISED OF UNION MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A OFFICERS AND EXECUTIVE BOARD MEMBERS ARE ELECTED BY IBEW LOCAL 613 UNION MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B EXECUTIVE BOARD DECISIONS AND MEETING MINUTES ARE APPROVED BY UNION MEMBERS IN GENERAL UNION MEETINGS. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 REVIEWED BY PRESIDENT AND BOOKKEEPER PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST IBEW LOCAL 613 501 PULLIAM STREET STE 250 ATLANTA GA 30312 580299730 LABR UNION GA 501C 5 N/A false false false false false false false false false false true false false false false false true false false false IBEW LOCAL 613 J 148125 LEASE IBEW LOCAL 613 P 168950 BY AGREEMENT