2024-05-14T13:26:57-05:00 2023-06-30 232586736 DANIEL A WINTERS & COMPANY CPAS 6 DICKINSON DR STE 205 CHADDS FORD PA 19317 990 2022-07-01 237024558 IBEW JOINT APPRENTICESHIP & TRAINING CENTER FUND NECA LOCAL UNION 313 IBEW 3023225089 814 WEST BASIN ROAD NEW CASTLE DE 19720 JOSEPH ZOLADKIEWICZ TRAINING DIRECTOR 3023225089 2024-05-14 1 JOSEPH ZOLADKIEWICZ 999009999 0 CRAIG D WINTERS CPA P00154131 6103582000 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOSEPH ZOLADKIEWICZ 814 WEST BASIN ROAD NEW CASTLE DE 19720 2066482 0 X WWW.IBEW313.ORG X 1946 DE THE APPRENTICESHIP AND TRAINING PROGRAM IS ESTABLISHED TO SUPPORT THE EDUCATION AND TRAINING OF ELECTRICAL APPRENTICES AND JOURNEYMEN WITHIN THE GEOGRAPHIC REGION COVERED BY THE ASSOCIATED UNION JURISDICTION. 8 8 21 0 0 0 0 0 683182 793663 253927 50460 0 0 937109 844123 0 0 0 0 379095 419500 0 0 0 359159 314953 738254 734453 198855 109670 3447753 3654719 0 0 3447753 3654719 THE APPRENTICESHIP AND TRAINING PROGRAM IS ESTABLISHED TO SUPPORT THE EDUCATION AND TRAINING OF ELECTRICAL APPRENTICES AND JOURNEYMEN WITHIN THE GEOGRAPHIC REGION COVERED BY THE ASSOCIATED UNION JURISDICTION. 0 0 267065 793663 THE APPRENTICESHIP AND TRAINING PROGRAM IS ESTABLISHED TO SUPPORT THE EDUCATION AND TRAINING OF ELECTRICAL APPRENTICES AND JOURNEYMEN WITHIN THE GEOGRAPHIC REGION COVERED BY THE ASSOCIATED UNION JURISDICTION. 267065 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 21 1 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 1 0 1 1 0 0 1 0 0 0 0 0 0 X JOHN HAGELSTEIN TRAINING DIRECTOR 3023225089 814 WEST BASIN ROAD NEW CASTLE DE 19720 JAMES MURRIAN JATC TRUSTEE 2.00 X 0 0 0 ROBERT JEZYK JATC TRUSTEE 2.00 X 0 0 0 JOHN DENNIS JATC TRUSTEE 2.00 X 0 0 0 JOHN MCELRONE JATC TRUSTEE 2.00 X 0 0 0 JAMES MEYER JATC TRUSTEE 2.00 X 0 0 0 DANIEL HAHN JATC TRUSTEE 2.00 X 0 0 0 JOSEPH SPARCO JATC TRUSTEE 2.00 X 0 0 0 ROBERT TRIPLETT JATC TRUSTEE 2.00 X 0 0 0 JOHN M HAGELSTEIN TRAINING DIRECTOR 40.00 X 146466 0 101356 146466 0 101356 1 0 1 0 0 EMPLOYER CONTRIBUTIONS 611513 790314 790314 COURSE TUITION 611513 3349 3349 793663 63735 63735 1209084 1222359 -13275 -13275 -13275 844123 793663 0 50460 135313 135313 143397 60894 82503 119158 19692 99466 21632 4863 16769 14364 14364 11911 11911 2337 2337 7454 7454 14006 14006 7770 7770 43200 43200 1959 1959 43274 43274 9639 9639 17095 17095 TRAINING SUPPLIES 86968 86968 MEDICAL AND REGISTRATIO 24601 24601 GRADUATION BANQUET EXPE 13730 13730 APPRENTICE WAGE REIMBUR 11412 11412 5233 1631 3602 734453 267065 467388 0 95997 162076 510185 370120 146755 140065 3205001 3352578 3447753 3654719 0 0 X 0 0 0 0 -453939 -246973 3447753 3654719 3447753 3654719 109670 97056 240 0 X X 0 1 X 1 0 X 202249 73713 128536 307936 296407 11529 140065 X 929268 97056 97056 832212 11911 11911 844123 722542 0 722542 11911 11911 734453 PART X, LINE 2: ASC TOPIC 740 - INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOT TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE ENTITY'S STATUS AS A TAX EXEMPT ENTITY. THE PLAN IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATION FOR THE YEARS ENDED PRIOR TO JUNE 30, 2020. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE FUND'S NON-DISCRIMINATION POLICY IS PUBLICIZED DURING THE COURSE REGISTRATION, AND BY EMPLOYERS THAT ARE MEMBERS OF NECA OR SIGNATORY TO A COLLECTIVE BARGAINING AGREEMENT WITH THE UNION. INTERESTED APPLICANTS ARE GIVEN THE APPLICATION PROCEDURES DOCUMENT WITH THE NON-DISCRIMINATION CLAUSE PRIOR TO APPLICATION. ADDITIONALLY, ALL SOLICITATION AND APPLICANT LETTERS STATE THE NON-DISCRIMINATION CLAUSE. SCHEDULE E, PART I, LINE 4 FREE TRAINING IS OFFERED TO ALL ELECTRICAL APPRENTICES AND JOURNEYMEN WITHIN THE GEOGRAPHIC REGION COVERED BY THE ASSOCIATED UNION JURISDICTION. THEREFORE, THE PLAN DOES NOT OFFER SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE TO PARTICIPANTS. 1 X 0 0 0 0 0 0 0 0 0 JOHN M HAGELSTEIN TRAINING DIRECTOR 146466 0 0 0 0 0 58592 0 42764 0 247822 0 0 0 PART I, LINE 3 BOARD OF TRUSTEES APPROVES COMPENSATION AT REGULARLY HELD MEETINGS. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEE JOHN MCELRONE IS MARRIED TO ADMINISTRATIVE ASSISTANT DINA TIBERI. FORM 990, PART VI, SECTION A, LINE 7A LOCAL UNION NO. 313 OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS HAS THE ABILITY TO APPOINT (4) OF THE TRUSTEES. THE DELAWARE DIVISION OF THE PENN-DEL-JERSEY CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION HAS THE ABILITY TO APPOINT (4) OF THE TRUSTEES. JATC APPOINTMENTS ARE MADE BY THE PRESIDENT OF LOCAL UNION NO. 313 AND THE NECA CHAIRMAN. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE PROVIDED TO INDIVIDUALS WHO HAVE THE RIGHT TO RECEIVE THEM UPON REQUEST. FORM 990, PART XII, LINE 2: THE BOARD OF TRUSTEES IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT, THERE IS NOT A SEPARATE COMMITTEE.