2024-11-07T09:38:37-06:00 2023-12-31 222951202 MSPC CPA'S AND AADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2023-01-01 222409275 SHEET METAL WORKERS INTERNATIONAL ASSOCIATION LOCAL NO22 SHEE 9089311798 106 SOUTH AVENUE WEST CRANFORD NJ 07016 JASON ROONEY FST 9089311798 2024-11-07 1 1 ROBERT J JANNELLI CPA P00450209 9082727000 2023 2024-10-15 13:58:12Z JASON ROONEY 106 S AVENUE W CRANFORD NJ 07016 5056339 0 X WWW.SMWIALU22.ORG X LOCAL UNION 1932 NJ TO ORGANIZE AND PROVIDE LABOR THROUGH COLLECTIVE BARGAINING AGREEMENTS 14 0 16 0 0 0 192168 2528933 2313842 0 648065 278798 156029 121483 3310104 2929214 0 0 0 0 883200 840172 0 0 0 1049623 1091342 1932823 1931514 1377281 997700 7276292 8880079 2787 2378 7273505 8877701 TO ORGANIZE AND PROVIDE LABOR THROUGH COLLECTIVE BARGAINING AGREEMENTS. 0 0 THE SHEET METAL WORKERS LOCAL UNION NO. 22 PROTECTS AND PROMOTES THE INTERESTS OF ITS MEMBERS THROUGH COLLECTIVE BARGAINING AGREEMENTS WITH PARTICIPATING EMPLOYERS IN AN ATTEMPT TO PROVIDE BETTER WORKING CONDITIONS FOR ITS MEMBERS. 0 0 0 1 0 0 0 0 0 1 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 1 0 0 1 0 0 1 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 0 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X JASON ROONEY 9089311798 106 SOUTH AVENUE WEST CRANFORD NJ 07016 ANTHONY OSTERMAN TRUSTEE 1.00 X 489 0 0 DAVID CASTNER FORMER MARKETING REP 40.00 X 99922 0 51191 RICHARD KING RECORDING SECRETARY 1.00 X 3658 0 0 CHARLES GALLAHER TRUSTEE 10.00 X 489 0 0 ALEX ANGELES WARDEN 1.00 X 1031 0 0 ALAN PAK VICE PRESIDENT 10.00 X 1196 0 0 WILLIAM BUCHANAN EXECUTIVE BOARD 10.00 X 1304 0 0 JAMES O'REILLY PRESIDENT/BUSINESS MANAGER 40.00 X 177602 0 98780 KEVIN CHRISTENSON EXECUTIVE BOARD 1.00 X 1304 0 0 DANIEL BARRY TRUSTEE 1.00 X 489 0 0 CHRISTOPHER TANGO EXECUTIVE BOARD 1.00 X 1304 0 0 JOE MUTI EXECUTIVE BOARD 10.00 X 0 159518 68952 STEPHEN POKO EXECUTIVE BOARD 1.00 X 1304 0 0 PAUL STELLJES CONDUCTOR 1.00 X 1385 0 0 JASON ROONEY BUS REP/FST 40.00 X 170717 0 97610 462194 159518 316533 2 0 1 0 0 2528933 2528933 113346 113346 2292577 2127125 165452 165452 165452 REIMBURSEMENT OF ORGANIZER EXPENS 900099 77207 77207 GOLF & PICNINC OUTING INCOME 900099 37921 37921 SHIRTS & JACKETS 900099 5350 5350 1005 1005 121483 2929214 121483 0 278798 706256 63742 17211 12463 40500 7000 92935 11657 10125 24178 19250 28927 43774 25132 JOB TARGET COSTS 464250 PER CAPITA 202735 DONATIONS, TICKETS & AD 74494 AUTO EXPENSE 16276 70609 1931514 523558 581869 1946209 26936 200359 124005 72676 76354 4733849 8194920 7276292 8880079 2787 2378 2787 2378 X 2698284 3307295 4575221 5570406 7273505 8877701 7276292 8880079 997700 606496 0 X X 0 1 X 1 0 0 0 0 2528933 11144 4168 6976 67527 62982 4545 121688 56855 64833 76354 X 3535710 606496 606496 2929214 0 2929214 1931514 0 1931514 0 1931514 PART X, LINE 2: THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND FILES FORM 990. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE LOCAL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE LOCAL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS THAT MIGHT BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2023 AND 2022. THE LOCAL HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AS REQUIRED. CURRENTLY, THE 2020 TO 2023 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE LOCAL IS NOT CURRENTLY UNDER AUDIT NOR HAS LOCAL BEEN CONTACTED BY ANY OF THE TAXING AUTHORITIES. X 0 0 0 JAMES O'REILLY PRESIDENT/BUSINESS MANAGER 177602 0 0 0 0 0 70128 0 28652 0 276382 0 0 0 JASON ROONEY BUS REP/FST 170717 0 0 0 0 0 68958 0 28652 0 268327 0 0 0 JOE MUTI EXECUTIVE BOARD 0 159518 0 0 0 0 0 40300 0 28652 0 228470 0 0 DAVID CASTNER FORMER MARKETING REP 99922 0 0 0 0 0 36865 0 14326 0 151113 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS BOTH ACTIVE AND RETIRED MEMBERS WHO HAVE THE RIGHT TO VOTE AND ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ARE SUBJECT TO APPROVAL BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B A COPY IS PROVIDED TO AN OFFICER UPON ITS FILING, THE INFORMATION IS GATHERED BY AUDITORS VIA YEAR END AUDIT WHICH IS DISCUSSED WITH MANAGEMENT PRIOR TO PREPARATION OF THE 990. FORM 990, PART VI, SECTION C, LINE 19 LOCAL DISCLOSES SUCH INFORMATION ON FORM LM-2 (AVAILABLE ON DOL WEBSITE) AND FORM 990, WHICH IS A PUBLIC DOCUMENT. ALL OF THIS INFORMATION IS DISCLOSED IN THE ORGANIZATION'S GOVERNING CONSTITUTION AND BYLAWS. FORM 990, PART XI, LINE 1 THE LOCAL UNION PREPARES ITS FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING WHICH IS AN OTHER COMPREHENSIVE BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN EXECUTIVE BOARD THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF INDEPENDENT ACCOUNTANTS. THE PROCESS HAS NOT CHANGED FROM PREVIOUS YEAR. SHEETMETAL WORKERS LOCAL 22 PENSION FUND 106 S AVENUE W CRANFORD NJ 07016 226072834 TO PROVIDE PENSION BENEFITS TO THE MEMBERS NJ 401(A) 0 SHEETMETAL WORKERS LOCAL 22 ANNUITY FUND 106 S AVENUE W CRANFORD NJ 07016 227375195 TO PROVIDE ANNUITY BENEFITS TO THE MEMBERS NJ 401(A) 0 SHEETMETAL WORKERS LOCAL 22 EDUCATION FUND 106 S AVENUE W CRANFORD NJ 07016 221976682 TO PROVIDE TRAINING BENEFITS TO THE MEMBERS NJ 501(C)(3) 0 SHEETMETAL WORKERS LOCAL 22 WELFARE FUND 106 S AVENUE W CRANFORD NJ 07016 221505211 TO PROVIDE HEALTH BENEFITS TO THE MEMBERS NJ 501(C)(9) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 SHEET METAL WORKERS LOCAL 22 EDUCATION FUND N 19250 PROPORTIONATE SHARE OF EXPENSES