2025-04-28T14:23:38-05:00 2024-08-31 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2023-09-01 161477284 PLASTERERS & CEMENT MASONS LOCAL NO 111 PLAS 7166951494 111 WALES AVENUE TONAWANDA NY 14150 CHARLES LOCURTO BUSINESS MANAGER 7166951494 2025-02-04 1 0 DAVID A URBAN CPA P00630018 7166340700 2025-01-30 2023 2025-03-06 01:10:19Z CHARLES LOCURTO 111 WALES AVENUE TONAWANDA NY 14150 530355 0 X N/A X 1967 NY PROVIDE REPRESENTATION TO ITS MEMBERS FOR CONTRACT NEGOTIATIONS WITH EMPLOYERS ACCORDING TO THE COLLECTIVE BARGAINING AGREEMENT. 9 9 5 0 0 0 0 0 348751 347303 6362 11648 313101 171134 668214 530085 3543 6727 0 0 324757 341503 0 0 0 250143 310126 578443 658356 89771 -128271 779799 792428 1745 113783 778054 678645 PROVIDE REPRESENTATION TO ITS MEMBERS FOR CONTRACT NEGOTIATIONS WITH EMPLOYERS ACCORDING TO THE COLLECTIVE BARGAINING AGREEMENT. 0 0 N/A 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 0 1 1 1 1 0 X CHARLES LOCURTO 7166951494 111 WALES AVENUE TONAWANDA NY 14150 CHARLES A LOCURTO BUSINESS MANAGER 20.00 0.00 X 74368 434 0 JOHN TOMASELLO BUSINESS AGENT 20.00 0.00 X 73736 0 0 MARK CATALANO PRESIDENT 0.10 0.00 X X 0 0 0 DAVID SABUDA VICE PRESIDENT 0.10 0.00 X X 0 2374 0 SALVATORE NASCA RECORDING SECRETARY 0.10 0.00 X 0 2511 0 MICHAEL CAPOZZI TRUSTEE 0.10 0.00 X 0 0 0 DONALD CAPITANO TRUSTEE 0.10 0.00 X 0 4992 0 RYAN SMITH TRUSTEE 0.10 0.00 X 0 0 0 CHARLES F LOCURTO TRUSTEE 0.10 0.00 X 0 0 0 148104 10311 0 0 0 0 0 0 MEMBER DUES & ASSESSME 813930 347303 347303 347303 11918 11918 270 -270 -270 -270 REIMBURSEMENTS RELATED 813930 171134 171134 171134 530085 518437 0 11648 6727 148104 76700 92717 23982 307 8200 3475 12240 12686 7252 12462 6136 25538 13552 PER CAPITA TAXES 82615 MARKET RECOVERY 39188 REPAIRS 33926 VEHICLES 25841 26708 658356 379373 199252 39194 15654 4905 2346 218208 63617 112954 154591 232171 367706 11202 52879 779799 792428 1745 1796 0 111987 1745 113783 X 778054 678645 778054 678645 779799 792428 -128271 28862 0 X X 1 X 0 0 0 218208 63617 154591 154591 DUE FROM RELATED PARTY 52879 52879 DUE TO RELATED PARTIES 111987 111987 X 555472 28862 28862 526610 3475 3475 530085 654881 0 654881 3475 3475 658356 PART X, LINE 2: THE LOCAL AND THE BUILDING ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) AND 501(C)(2) OF THE INTERNAL REVENUE CODE, RESPECTIVELY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS PRESENTED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE LOCAL AND THE BUILDING ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE LOCAL AND THE BUILDING'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF PLASTERERS & CEMENT MASON LOCAL NO. 111. FORM 990, PART VI, SECTION A, LINE 7A THE UNION MEMBERS OF LOCAL NO. 111 ELECT THE OFFICERS AND THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE BY-LAWS AND RATIFICATION OF THE UNION CONTRACT MUST BE APPROVED BY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY THE INDEPENDENT ACCOUNTANT AND REVIEWED WITH THE BUSINESS AGENT AND OFFICE MANAGER BEFORE SUBMISSION. THE BUSINESS AGENT REVIEWS THE RETURN WITH THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE BUSINESS AGENT'S COMPENSATION IS DETERMINED BY THE UNION CONTRACT, WHERE THE BUSINESS AGENT RECEIVES THE HOURLY RATE OF A GENERAL FOREMAN, AND THE BUSINESS MANAGER RECEIVES THE HOURLY RATE OF A FOREMAN. THE OFFICE MANAGER'S COMPENSATION IS SET BY THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. FORM 990, PART XII, LINE 1: THE UNION PREPARES ITS COMBINED FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS THE CASH BASIS OF ACCOUNTING MODIFIED TO REFLECT THE UNION'S FIXED ASSETS, DEPRECIATION, UNDEPOSITED PAYROLL LIABILITIES, AND INVESTMENTS AT FAIR VALUE. CONSEQUENTLY, CERTAIN REVENUE AND RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND CERTAIN EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. ACCORDINGLY, THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS ARE NOT INTENDED TO PRESENT NET ASSETS AND CHANGES THEREIN IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. PLASTERERS AND CEMENT MASONS LOCAL 111 SECURITY BENEFITS & HEALTH FUND 111 WALES AVENUE TONAWANDA NY 14150 166095037 WAGE SUPPLEMENTS & HEALTH INSURANCE NY 501(C)(9) 0 PLASTERERS AND CEMENT MASONS LOCAL 111 PENSION PLAN 111 WALES AVENUE TONAWANDA NY 14150 160988061 PENSION BENEFITS NY 501(C)(9) 0 OPERATIVE PLASTERERS AND CEMENT MASONS LOCAL 111 APPRENTICE FUND 111 WALES AVENUE TONAWANDA NY 14150 161588138 TRAINING NY 501(C)(5) 0 CEMENT MASONS LOCAL NO 111 BUILDING FUND 111 WALES AVENUE TONAWANDA NY 14150 814066785 HOLDS & MAINTAINS A BUILDING NY 501(C)(2) 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 1 0 1 1 0 CEMENT MASONS LOCAL 111 HEALTH & WELFARE FUND D 111987 BOOK LOCAL 111 APPRENTICE TRAINING FUND E 11463 BOOK CEMENT MASONS LOCAL 111 PENSION FUND Q 93652 BOOK LOCAL 111 APPRENTICE TRAINING FUND Q 39687 BOOK