2024-08-09T17:36:38-05:00 2023-12-31 320043599 LEGACY PROFESSIONALS LLP 6800 FRANCE AVENUE SO SUITE 550 EDINA MN 55435 990 2023-01-01 411771841 CARPENTERS JOINT APPRENTICESHIP & TRAINING PROGRAM BUILDING CORPORATION CARP 6516467337 740 OLIVE STREET ST PAUL MN 55130 WAYNE NORDIN CHAIRMAN 6516467337 2024-08-09 1 0 LARRY WOOD P00634996 9528413950 2023 2024-08-08 14:25:15Z WAYNE NORDIN 740 OLIVE STREET ST PAUL MN 55130 43732 0 X N/A X 1993 MN BUILDING CORPORATION 16 16 0 0 0 0 0 0 42761 42761 82 971 0 0 42843 43732 0 0 0 0 0 0 0 0 0 220175 245814 220175 245814 -177332 -202082 3238552 3501955 289436 289436 2949116 3212519 BUILDING CORPORATION 0 0 TO HOLD TITLE TO ALL LAND AND BUILDINGS USED BY THE CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMEN TRAINING TRUST FUND. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 1 0 1 1 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X MATT CAMPANARIO 6516467337 740 OLIVE STREET ST PAUL MN 55130 WAYNE NORDIN CHAIRMAN 1.00 1.00 X X 0 0 0 TOM DYKHOFF SECRETARY 1.00 1.00 X X 0 0 0 BRIAN EWING DIRECTOR 1.00 1.00 X 0 0 0 PATRICK NILSEN DIRECTOR 1.00 1.00 X 0 0 0 JAMES ANDERSON DIRECTOR 1.00 1.00 X 0 0 0 DOMINIC ANDRIST DIRECTOR 1.00 1.00 X 0 0 0 ROBB NELSON DIRECTOR 1.00 1.00 X 0 0 0 JAMES MACEJKOVIC DIRECTOR 1.00 1.00 X 0 0 0 JOHN RIIHILUOMA DIRECTOR 1.00 1.00 X 0 0 0 TODD HAYES DIRECTOR 1.00 1.00 X 0 0 0 SCOTT TURCZYNSKI DIRECTOR 1.00 1.00 X 0 0 0 MARTHA HENRICKSON DIRECTOR 1.00 1.00 X 0 0 0 ROYCE PETERSON DIRECTOR 1.00 1.00 X 0 0 0 JOSH DOOLEY DIRECTOR 1.00 1.00 X 0 0 0 GREG MULHERIN DIRECTOR 1.00 1.00 X 0 0 0 TRAVIS BECK DIRECTOR 1.00 1.00 X 0 0 0 JOEL LASKEY DIRECTOR - PAST 1.00 1.00 X 0 0 0 RICHARD TSCHIDA DIRECTOR - PAST 1.00 1.00 X 0 0 0 JON MAHAN DIRECTOR - ALTERNATE 1.00 1.00 X 0 0 0 AARON BENIKE DIRECTOR - ALTERNATE 1.00 1.00 X 0 0 0 MARK MIKISH DIRECTOR - ALTERNATE 1.00 1.00 X 0 0 0 DALE EVEN DIRECTOR - ALTERNATE 1.00 1.00 X 0 0 0 MIKE CHRISTIANSON DIRECTOR - ALTERNATE 1.00 1.00 X 0 0 0 ROBERT DOUBEK DIRECTOR - ALTERNATE 1.00 1.00 X 0 0 0 SAM LIBKE DIRECTOR - ALTERNATE 1.00 1.00 X 0 0 0 MATT CAMPANARIO EXECUTIVE DIRECTOR 1.00 50.00 X 0 175700 70980 0 175700 70980 0 0 1 0 0 LEASE INCOME 900099 42761 42761 42761 971 971 43732 42761 0 971 12916 232898 245814 380520 411336 7414334 4323715 2858032 3090619 3238552 3501955 560 0 288876 289436 289436 289436 X 0 0 0 0 2949116 3212519 2949116 3212519 3238552 3501955 X -202082 465485 X 0 1 X 1 0 1004025 1004025 6410309 4323715 2086594 3090619 DUE TO CARPENTERS & JOINERS APPRENTICE TRAINING TRUST FUND 289436 289436 X PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE CORPORATION TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE CORPORATION HAS TAKEN UNCERTAIN TAX POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X 0 0 0 MATT CAMPANARIO EXECUTIVE DIRECTOR 0 175700 0 0 0 0 0 40820 0 30160 0 246680 0 0 PART I, LINE 3 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SET BY THE BOARD OF TRUSTEES OF THE CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMAN TRAINING TRUST FUND. COMPENSATION ADJUSTMENTS ARE COMPLETED ANNUALLY BASED ON UNION CONTRACTS, WHICH ARE SET THROUGH NEGOTIATIONS. THE BOARD OF TRUSTEES APPROVES THE ANNUAL COMPENSATION THROUGH REVIEW OF THE ANNUAL BUDGET. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE APRIL 1, 2023, THE BOARDS OF TRUSTEES OF THE CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMEN TRAINING TRUST FUND AND FIVE RIVERS CARPENTERS DISTRICT COUNCIL EDUCATIONAL TRUST AGREED TO MERGE PARTICIPANTS AND TRANSFER THE NET ASSETS. AS A RESULT OF THE MERGER, PROPERTY AND LAND WERE TRNASFERRED TO THE BUILDING CORPORATION. FORM 990, PART VI, SECTION A, LINE 6 THE BUILDING CORPORATION'S MEMBERSHIP CONSISTS OF THE MEMBERS OF THE BOARD OF TRUSTEES OF CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMAN TRAINING TRUST FUND (THE FUND) THROUGH ITS DULY APPOINTED BOARD OF TRUSTEES. A MEMBER'S TERM OF MEMBERSHIP IN THE BUILDING CORPORATION COINCIDES WITH HIS/HER TENURE AS A TRUSTEE OF THE FUND. APPOINTMENT OR WITHDRAWAL AS A TRUSTEE OF THE FUND SHALL OPERATE AS AN APPOINTMENT OR WITHDRAWAL AS A MEMBER OF THE BUILDING CORPORATION WITHOUT THE NECESSITY OF ADDITIONAL ACTION OR AUTHORIZATION. FORM 990, PART VI, SECTION A, LINE 7A AS PART OF THE MERGER AGREEMENT WITH FIVE RIVERS CARPENTERS DISTRICT COUNCIL EDUCATIONAL TRUST, THE BOARD OF DIRECTORS WAS EXPANDED FROM FOURTEEN TO SIXTEEN. THE UNION MAY APPOINT EIGHT TRUSTEES AND DESIGNATE UP TO EIGHT ALTERNATE TRUSTEES. THE ASSOCIATED GENERAL CONTRACTORS AND THE CARPENTRY CONTRACTORS ASSOCIATION MAY EACH APPOINT TWO TRUSTEES AND EACH MAY APPOINT UP TO TWO ALTERNATE TRUSTEES. THE INDEPENDENT MILLWRIGHT CONTRACTORS ASSOCIATION, THE DES MOINES CONSTRUCTION COUNCIL, THE ALLIED CONSTRUCTION EMPLOYERS ASSOCIATION, AND THE ALLIED CONSTRUCTION INTERESTS, INC. MAY EACH APPOINT ONE TRUSTEE AND EACH MAY APPOINT ONE ALTERNATE TRUSTEE. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR AND ENTIRE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C IN ORDER TO AVOID ACTUAL OR APPARENT CONFLICTS OF INTEREST, THE BUILDING CORPORATION HAS A CONFLICT OF INTEREST POLICY. THE POLICY COVERS THE MEMBERS OF THE BOARD OF DIRECTORS. THE DIRECTORS ARE RESPONSIBLE FOR MONITORING AND COMMUNICATING ANY POTENTIAL CONFLICTS OF INTEREST TO THE CHAIRMAN AND SECRETARY OF THE BOARD OF DIRECTORS. THE CHAIRMAN AND SECRETARY, IN CONSULTATION WITH FUND COUNSEL AND THE REPORTING DIRECTOR, WILL WORK TO RESOLVE ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST IN ACCORDANCE WITH THE PROVISIONS OF THE CONFLICT OF INTEREST POLICY AND FEDERAL LAW. IF A CONFLICT OF INTEREST EXISTS, THE DIRECTOR'S RECUSAL FROM DELIBERATING AND VOTING UPON THE MATTER UNDER WHICH THE CONFLICT ARISES SHALL BE SUFFICIENT TO RESOLVE THAT CONFLICT APPROPRIATELY. IF A CONFLICT OF INTEREST ARISES, A REPORT OF ALL STEPS TAKEN TO RESOLVE THE CONFLICT WILL BE PREPARED AND PRESENTED TO THE ENTIRE BOARD OF DIRECTORS, AND SHALL THEN BE MAINTAINED IN THE CORPORATION'S PERMANENT FILES. THE DIRECTORS ARE REQUIRED TO SIGN AN ANNUAL CERTIFICATION OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE BUILDING CORPORATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT THE OFFICE OF CARPENTERS APPRENTICESHIP TRAINING FUND IN ST. PAUL, MN. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS-990 TRANSFER OF NET ASSETS DUE TO MERGE 465,485. CARPENTERS AND JOINERS APPRENTICESHIP AND JOURNEYMEN TRUST FUND 740 OLIVE STREET ST PAUL MN 55130 416041903 APPRENTICESHIP AND TRAINING PROGRAM MN 501(C)(3) LINE 2 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1