2024-11-15T15:31:47-06:00 2023-06-30 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-07-01 256086414 IBEW LOCAL 5 W PA CHAPTER NECA SCHOLARSHIP TRUST FUND IBEW 4124321155 5 HOT METAL STREET 301 PITTSBURGH PA 15203 THOMAS MCINTYRE TRUSTEE 4124321155 2024-05-09 1 1 JOSEPH M HERISHEN CPA P00361968 2023319880 2024-11-15 X 2022 2024-10-15 13:58:12Z X X THOMAS MCINTYRE 5 HOT METAL STREET PITTSBURGH PA 15203 200629 0 X X 2022 PA THE I.B.E.W. LOCAL UNION NO. 5 AND WESTERN PENNSYLVANIA CHAPTER, N.E.C.A. SCHOLARSHIP TRUST FUNDWAS ESTABLISHED FOR THE CHARITABLE AND EDUCATIONAL PURPOSES OF AWARDING SCHOLARSHIPS TO DEPENDENTS OF I.B.E.W. LOCAL UNION NO. 5 AND WESTERN PENNSYLVANIA CHAPTER, N.E.C.A MEMBERS. 6 0 0 0 0 0 0 0 65720 5958 71678 0 130000 11690 0 0 26946 168636 -96958 3120047 351000 2769047 X THE I.B.E.W. LOCAL UNION NO. 5 AND WESTERN PENNSYLVANIA CHAPTER, N.E.C.A. SCHOLARSHIP TRUST FUNDWAS ESTABLISHED FOR THE CHARITABLE AND EDUCATIONAL PURPOSES OF AWARDING SCHOLARSHIPS TO DEPENDENTS OF I.B.E.W. LOCAL UNION NO. 5 AND WESTERN PENNSYLVANIA CHAPTER, N.E.C.A MEMBERS. 0 0 130000 SCHOLARSHIPS TO DEPENDENTS OF I.B.E.W. LOCAL UNION NO. 5 AND WESTERN PENNSYLVANIA CHAPTER, N.E.C.A MEMBERS. 130000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X WESTERN PA CHAPTER NECA 4124321155 5 HOT METAL STREET PITTSBURGH PA 15203 THOMAS MCINTYRE CHAIRMAN 2.00 X X 0 184260 0 MICHAEL VARHOLLA TRUSTEE 2.00 X 0 159367 0 ALFRED FRANKLIN TRUSTEE 2.00 X 0 158672 0 ROBERT LANDOWSKI EMPLOYER TRUSTEE 2.00 X 0 0 0 ROBERT DAGOSTINO EMPLOYER TRUSTEE 2.00 X 0 0 0 TIMOTHY SCHULTHEIS EMPLOYER TRUSTEE 2.00 X 0 0 0 0 502299 0 0 0 1 0 0 49671 49671 145000 128951 16049 16049 16049 BROKER COMMISIONS 900099 5958 5958 5958 71678 5958 0 65720 130000 130000 9764 9764 901 901 195 195 830 830 17050 17050 3222 3222 3709 3709 1818 1818 BANK CHARGES 1035 1035 PAYCHEX EXPENSE 112 112 168636 130000 38636 0 0 6526 0 2024 0 3111497 0 3120047 0 351000 0 351000 X 0 0 0 0 0 2769047 0 2769047 0 3120047 X -96958 184548 2681457 X X 0 1 X 1 0 X 0 0 256226 256226 256226 256226 256226 256226 0.00000 1.00000 X 0 X 256226 184548 184548 71678 0 71678 168636 0 168636 0 168636 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION. THE FUND IS NOT AWARE OF ANY UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF JUNE 30, 2023. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 0 0 0 0 0 0 THOMAS MCINTYRE CHAIRMAN 0 184260 0 0 0 0 0 0 0 0 0 184260 0 0 MICHAEL VARHOLLA TRUSTEE 0 159367 0 0 0 0 0 0 0 0 0 159367 0 0 ALFRED FRANKLIN TRUSTEE 0 158672 0 0 0 0 0 0 0 0 0 158672 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES IS PROVIDED WITH A DRAFT OF THE FORM 990 FOR` REVIEW PRIOR TO THE SUBMISSION OF THE FORM 990. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE FUND'S MEMBERS UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER OF SCHOLARSHIP PROG NET ASSETS FROM THE WPPE JATC - EIN 25-6032059 2,681,457. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. FORM 990, PART XI, LINE 9 AMENDMENT AND RESTATEMENT OF THE IBEW LOCAL 5 & WESTERN PENNSYLVANIA CHAPTER, NECA INC. SCHOLARSHIP TRUST FUND AGREEMENT GENERAL - EFFECTIVE JULY 1, 2022, THE BOARD OF TRUSTEES (TRUSTEES) CREATED A JOINTLY TRUSTEED WELFARE FUND ADMINISTERED IN ACCORDANCE WITH THE PROVISIONS OF SECTION 302(C) OF THE LABOR-MANAGEMENT RELATIONS ACT OF 1947 (THE TAFTHARTLEY ACT), TAX-EXEMPT UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). THE EFFECT OF THIS AMENDMENT RESULTED IN A TRANSFER OF ASSETS INTO THE FUND FROM THE WESTERN PENNSYLVANIA ELECTRICAL APPRENTICESHIP CORPORATION IN THE AMOUNT OF $2,681,457. WESTERN PA CHAPTER - NECA 5 HOT METAL STREET PITTSBURGH PA 15203 250917620 ASSOCIATION PA 0 IBEW LOCAL UNION NO 5 5 HOT METAL STREET PITTSBURGH PA 15203 250568225 LOCAL UNION PA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0