2024-11-15T11:47:07-06:00 2023-12-31 461686881 Albanese Sinchar Smith & Co 12875 Route 30 Suite 22 North Huntingdon PA 15642 990 2023-01-01 250844316 Teamsters Local Union No 261 % Michael Leckwart TEAM 7246585554 351 Northgate Circle Suite A New Castle PA 16105 MICHAEL LECKWART President 7246585554 2024-11-15 true false JOANNA L SINCHAR P01453357 7248634261 2024-11-15 2023 2024-10-15 13:58:12Z MICHAEL LECKWART 351 Northgate Circle Suite A New Castle PA 16105 1017534 false X N/A X 1936 PA To organize workers and improve wages working conditions and other economic advantages for its members through organizing negotiations 7 0 23 0 0 847456 946385 4428 15479 23679 29282 875563 991146 620 370 0 537348 548200 0 0 376165 440171 914133 988741 -38570 2405 545174 585334 20034 29034 525140 556300 To organize workers and improve wages, working conditions and other economic advantages for its members through organizing, negotiations and collective bargaining activities. false false N/A false false false false true false false false false false true false false false true true 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 false false true false false true 3 0 true 23 true false false false false false false false false false false X 7 0 false false false false true true true true true false false true true true true false true false false false X MICHAEL LECKWART 7246585554 351 Northgate Circle Suite A New Castle PA 16105 TYREE SCIALABBA Trustee 10.00 X 2700 0 0 MICHAEL LECKWART President 60.00 X X 84700 0 61421 RON SNEED Recording Secretary 10.00 X X 2700 0 0 DAVID ALTERS Secretary Treasurer 60.00 X X 84700 0 61421 BILL REDFOOT Trustee 10.00 X 2925 0 0 EDWARD CARKIDO Vice President 10.00 X X 2700 0 0 GREGORY MEHALKO Trustee 10.00 X 2700 0 0 183125 122842 false false false Membership Dues and Fees 900099 946385 946385 946385 12405 12405 27950 27950 27950 29168 26094 3074 3074 3074 0 101 294 -193 -193 Refunds & Reimbursements 900099 1525 1525 1525 991146 947717 15479 370 183125 144991 127320 65419 27345 96948 13500 2129 679 19203 21069 15554 1488 232626 3205 11152 Telephone 20692 Flowers, Cards & Memorial 430 Stewards' Expenses 146 Education and Publicity 1350 988741 0 0 0 138683 137564 433 739 4161 4411 424637 349554 78288 75083 323609 367537 545174 585334 19122 26299 912 2735 20034 29034 X 525140 556300 525140 556300 545174 585334 X 2405 28755 X X false true X true false false true false Other To support and advocate for friends of labor unions. false false false false false false false 53086 53086 289886 270221 19665 81665 79333 2332 75083 Accrued Payroll Taxes 2735 2735 X 1020195 28755 294 29049 991146 991146 989035 294 294 988741 988741 P11, Ln 2d The cost of goods sold expense of $294 associated with the sale of items P11, Ln 2d is decreasing revenue on Form 990 but is included as an expense on the P11, Ln 2d financial statements. P12, Ln 4b The cost of goods sold expense of $294 associated with the sale of items P12, Ln 4b is decreasing revenue on Form 990 but is included as an expense on the P12, Ln 4b financial statements. P10, Ln 2 The Local Union qualifies as a tax-exempt Local Union under Section 501(c) P10, Ln 2 (5) of the Internal Revenue Code. Accordingly, no provision for federal P10, Ln 2 and state income tax is recorded in the accompanying financial statements. P10, Ln 2 The Local Union accounts for uncertainty in income taxes using a P10, Ln 2 recognition threshold of more-likely-than not to be sustained upon P10, Ln 2 examination by the appropriate taxing authority. Measurement of the tax P10, Ln 2 uncertainty occurs if the recognition threshold is met. Management P10, Ln 2 has determined that there were no tax uncertainties that met the Part VI Line 6 Requirements to be considered a member of the organization are set forth in Part VI Line 6 the organization's by-laws. Part VI Line 7a Elections of the governing body are set forth in the organization's by-laws Part VI Line 7b Decisions of the governing body that are subject to approval of the Part VI Line 7b organization's members are set forth in the organization's by-laws. Part VI Line 11b The Form 990 is reviewed by the members of the Executive Board before it is Part VI Line 11b filed. Part VI Line 12c Any compensation, partnership, joint venture or management arrangement is Part VI Line 12c reviewed for reasonableness & conformity with the Local's exempt purpose. Part VI Line 19 The organization's governing documents are available to the public upon Part VI Line 19 request. Part XII Line 1 Under the modified cash basis of accounting certain revenues / expenses are Part XII Line 1 recognized when received / paid rather than when earned / incurred. International Brotherhood of Teamsters 25 Louisiana Avenue NW Washington DC 20001 530215427 Parent Labor Organization DC 501c5 NA false Joint Council of Teamsters No 40 910 Sheraton Drive Ste 210 Mars PA 16046 251000614 Affiliate PA 501c5 NA false Pennsylvania Conference of Teamsters 814 N 2nd Street Harrisburg PA 17102 232311355 Affiliate PA 501c5 NA false International Brotherhood of Teamsters Conferences 25 Louisiana Avenue NW Washington DC 20001 530215427 Trade Group DC 501c5 NA false Teamsters Local Union #261 Political Action Committee 351 Northgate Circle Ste A New Castle PA 16105 Political PA Part VII false Teamsters 261 and Employers Welfare Fund 351 Northgate Circle Ste B New Castle PA 16105 251002501 Multiemployer Welfare Fund PA 501c9 NA false false false false false false false false false false true false false false true false false false true false International Brotherhood of Teamsters R 202201 Joint Council of Teamsters No 40 R 17368 Pennsylvania Conference of Teamsters R 11052 International Brotherhood of Teamsters Conferences R 1188 Teamsters Local Union #261 Political Action Committee R 900 Teamsters 261 and Employers Welfare Fund J 27500 N 8444 New Castle R 65419