2024-01-23T10:45:49-06:00 2023-06-30 741695589 HARPER & PEARSON COMPANY PC ONE RIVERWAY SUITE 1900 HOUSTON TX 77056 990 2022-07-01 750624283 IRON WORKERS LOCAL UNION NO 263 IRON 8176400202 604 N GRANT SOUTHWEST PARKWAY ARLINGTON TX 76011 MARK FRITTS BUSINESS MGT/FS-T 8176400202 2024-01-23 1 MARK FRITTS 999009999 0 KEVIN E BIENVENU CPA P00079403 7136222310 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARK FRITTS 604 N GRANT SOUTHWEST PARKWAY ARLINGTON TX 76011 1338234 0 X N/A X LABOR UNION 1918 TX LABOR UNION ASSISTED IN NEGOTIATING WAGES, BENEFITS, AND WORKING CONDITIONS FOR IRON WORKERS WITHIN A CERTAIN GEOGRAPHICAL AREA. 14 14 5 0 0 0 0 0 1174183 1238192 30962 82638 20455 17404 1225600 1338234 0 0 18500 12369 417134 474178 0 0 0 704714 708085 1140348 1194632 85252 143602 7297085 7440687 0 0 7297085 7440687 LABOR UNION ASSISTED IN NEGOTIATING WAGES, BENEFITS, AND WORKING CONDITIONS FOR IRON WORKERS WITHIN A CERTAIN GEOGRAPHICAL AREA. 0 0 1008019 1338234 ASSISTED IN NEGOTIATING WAGES, BENEFITS, AND WORKING CONDITIONS FOR IRON WORKERS WITHIN A CERTAIN GEOGRAPHICAL AREA. 1008019 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 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 1 0 0 1 4 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 1 0 X MARK FRITTS 8176400202 604 N GREAT SOUTHWEST PKWY ARLINGTON TX 76011 CARLOS CARRACZO EXECUTIVE BOARD 1.00 X 0 0 0 DOUGLAS KRESS TRUSTEE 1.00 X 0 0 0 CHRISTOPHER YBARRA EXECUTIVE BOARD 1.00 X 0 0 0 MARQUIS SMITH EXECUTIVE BOARD 1.00 X 0 0 0 ROBERT SCROGGINS TRUSTEE 1.00 X 0 0 0 GEORGE CAMARILLO TRUSTEE 1.00 X 0 0 0 STEVEN SEQUEIRA EXECUTIVE BOARD 1.00 X 0 0 0 MITCHELL RILEY EXECUTIVE BOARD 1.00 X 0 0 0 JULIO GONZALES JR PRESIDENT 1.00 X 0 0 0 MARK FRITTS BMFST 1.00 X 0 0 0 ANTHONY LUQUIS SGT. AT ARMS 1.00 X 0 0 0 MICHAEL SALCEDA VICE PRESIDENT 1.00 X 0 0 0 JUSTIN DANIEL RECORDING SECRETARY 1.00 X 0 0 0 CARLOS GONZALEZ EXECUTIVE BOARD 1.00 X 0 0 0 0 0 0 0 0 0 0 0 ASSESSMENTS 900099 810219 810219 DUES 900099 408502 408502 INITIATION & SERVCIE F 900099 19471 19471 1238192 82638 82638 DEATH BENEFITS RECEIPT 900099 12550 12550 OTHER 900099 4854 4854 17404 1338234 1338234 0 0 12369 12369 252755 252755 59288 59288 135171 109489 25682 26964 21841 5123 50199 50199 17500 17500 25876 21995 3881 50282 47265 3017 40004 40004 29543 27770 1773 29872 29872 PER CAPITA 377525 377525 OTHER 47284 27134 20150 MARKET RECOVERY 40000 40000 1194632 1008019 186613 0 7105512 7187535 709818 456666 191573 253152 7297085 7440687 0 0 X 7297085 7440687 7297085 7440687 7297085 7440687 143602 0 X X 0 1 X 1 0 125043 125043 319056 295127 23929 36004 36004 58425 58425 0 171290 103114 68176 253152 X 1338234 0 1338234 0 1338234 1194632 0 1194632 0 1194632 PART X, LINE 2: THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE LOCAL'S MANAGEMENT REVIEWS AND EVALUATES ITS TAX POSITIONS TO DETERMINE WHETHER OR NOT THERE ARE UNCERTAIN TAX POSITIONS THAT REQUIRE FINANCIAL STATEMENT RECOGNITION. BASED ON THIS REVIEW, NO RESERVES FOR UNCERTAIN TAX POSITIONS WERE REQUIRED TO HAVE BEEN RECORDED OR DISCLOSED FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. WITH FEW EXCEPTIONS, THE LOCAL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS PRECEDING JUNE 30, 2020. FORM 990, PART VI, SECTION A, LINE 6 THE LOCAL LABOR UNION HAS 1,033 MEMBERS CLASSIFIED IN VARIOUS CATEGORIES. THE 822 JOURNEYMEN, LIFETIME & MONORARY MEMBERS ARE THE ONLY ONES THAT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7A THE LOCAL LABOR UNION HAS 1, 033 MEMBERS CLASSIFIED IN VARIOUS CATEGORIES. THE 822 JOURNEYMEN, LIFETIME & MONORARY MEMBERS ARE THE ONLY ONES THAT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO IT BEING SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY IS SIGNED BY ALL OFFICERS & INTERESTED PARTIES. MONITORING AND ENFORCEMENT IS AN ONGOING PROCESS REVIEWED AT ALL BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15B THE WAGE PACKAGE FOR THE BUSINESS MANAGER AND BUSINESS AGENT IS SET IN THE CURRENT COLLECTIVE BARGAINING AGGREEMENT. THIS AGREEMENT IS NEGOTIATED BY INDEPENDENT THIRD PARTIES. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE AND IS AVAILABLE FOR PUBLIC INSPECTION THROUGH THE AGENCY OR WRITTEN REQUESTS TO THE LOCAL UNION OFFICERS PART XII, LINE 1 OTHER ACCOUNTING METHOD THE ACCOUNTING RECORDS ARE MAINTAINED AND THESE FINANCIAL STATEMENTS ARE PRESENTED ON A MODIFIED CASH BASIS METHOD OF ACCOUNTING. UNDER THIS METHOD, ONLY INCOME COLLECTED, COSTS AND EXPENSES ACTUALLY PAID, AND ASSETS, LIABILITIES AND NET ASSETS ARISING AS A RESULT OF CASH TRANSACTIONS ARE RECOGNIZED. MODIFICATIONS TO THE CASH BASIS METHOD HAVE BEEN MADE WITH RESPECT TO RECORDING PROPERTY AND EQUIPMENT, ACCUMULATED DEPRECIATION, AND DEPRECIATION EXPENSE. THE USE OF THE MODIFIED CASH METHOD MEANS THAT CERTAIN ACCRUED INCOME AND EXPENSES AND THE RELATED ASSETS AND LIABILITIES, WHICH MAY BE MATERIAL IN AMOUNT, ARE NOT REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ACCORDINGLY, THESE FINANCIAL STATEMENTS ARE NOT INTENDED TO PRESENT THE FINANCIAL POSITION AND RESULTS OF OPERATIONS IN CONFORMITY WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. PART XII, LINE 2C EXPLANATION THE ACCOUNTING RECORDS ARE MAINTAINED AND THESE FINANCIAL STATEMENTS ARE PRESENTED ON A MODIFIED CASH BASIS METHOD OF ACCOUNTING. UNDER THIS METHOD, ONLY INCOME COLLECTED, COSTS AND EXPENSES ACTUALLY PAID, AND ASSETS, LIABILITIES AND NET ASSETS ARISING AS A RESULT OF CASH TRANSACTIONS ARE RECOGNIZED. MODIFICATIONS TO THE CASH BASIS METHOD HAVE BEEN MADE WITH RESPECT TO RECORDING PROPERTY AND EQUIPMENT, ACCUMULATED DEPRECIATION, AND DEPRECIATION EXPENSE. THE USE OF THE MODIFIED CASH METHOD MEANS THAT CERTAIN ACCRUED INCOME AND EXPENSES AND THE RELATED ASSETS AND LIABILITIES, WHICH MAY BE MATERIAL IN AMOUNT, ARE NOT REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ACCORDINGLY, THESE FINANCIAL STATEMENTS ARE NOT INTENDED TO PRESENT THE FINANCIAL POSITION AND RESULTS OF OPERATIONS IN CONFORMITY WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. INT ASSOC OF BRIDGE STRUCT ORNMENTAL & REINFORCING IRONWORKERS 74-0706004 1750 NEW YORK AV NB SUITE 400 WASHINGTON DC 20006 740706004 INTERNATIONAL LABOR UNION WA 501(C)(5) N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 INTERNATIONAL ASSOCIATION OF BRIDGE R 351066 PER CAPITA PAYMENTS STRUCTURAL ORNAMENTAL AND REINFORCEMENT IRONWORKERS