2025-05-15T13:11:14-05:00 2024-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-07-01 940770920 Pile Drivers Local 34 PILE 5106354227 55 Hegenberger Pl Oakland CA 94621 Leonard Vega Financial Secretary/Treasurer 5106354227 2025-05-14 1 1 Kim Hunwardsen CPA P00484560 6122536500 2025-05-13 2023 2025-03-06 01:10:19Z Joe Karinen 55 Hegenberger Pl Oakland CA 94621 1017872 0 X piledriverslocal34.org X 1941 CA To act as a local union for carpenters in 46 Northern California counties. 9 9 29 1 0 0 0 0 702747 958875 8408 40899 38558 -8817 749713 990957 0 0 0 0 224348 374410 0 0 0 587809 469737 812157 844147 -62444 146810 1843384 2033003 0 4545 1843384 2028458 X Local Union Number 34 of the United Brotherhood of Carpenters and Joiners of America (The Local), was established to promote and protect the interest of our membership, to encourage the apprenticeship(Continued on Schedule O)system and higher standard of skill, to reduce the hours of labor, to secure adequate pay for our work, to elevate the standard of our craft, to cultivate a feeling of friendship among the members of this Brotherhood, to assist our members in procuring employment and to protect our members by legal and proper means against any injustice that may be done to them, and to improve the moral, social and intellectual conditions of our members and all working people. 0 0 The Organization provides a number of services to its members. During the year the Union provided dispatch services, assisted members with employment related disputes, represented members in contract negotiations, and assisted members in advancement of their skills in the trade. 0 0 0 1 0 0 0 0 0 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 0 0 0 0 0 1 0 0 1 0 0 29 1 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 1 1 1 1 0 0 0 1 0 0 0 0 1 0 CA X Leonard Vega 5106354227 55 Hegenberger Pl Oakland CA 94621 Joe Karinen President 1.00 0.50 X X 5029 0 0 Martin R Espinoza Jr Vice President 1.00 0.00 X X 4398 0 0 Leonard Vega Financial Secretary/Treasurer 2.50 0.50 X X 5324 0 0 Christopher Puglisi Recording Secretary 1.00 0.00 X X 4811 0 0 Jonathan Ieremia Conductor 1.00 0.00 X X 3921 0 0 Martin Espinoza Sr Warden 1.00 0.00 X X 5096 0 0 Jesse Johansen Trustee 1.00 0.00 X X 3324 0 0 Douglas Goodrich Trustee 1.00 0.00 X X 4164 0 0 Eddie R Clark Jr Trustee 1.00 0.00 X X 0 0 0 36067 0 0 0 0 0 0 0 Membership Dues 813930 834534 834534 Refund and Reimburseme 813930 123420 123420 Fees and Fines 813930 894 894 27 27 958875 41477 41477 578 -578 -578 -578 17520 26337 -8817 -8817 990957 950058 0 40899 32490 209488 28178 82311 21943 1368 15950 5687 38785 89109 22798 226693 21336 6746 Withdrawal Liability 23176 Membership Activities 9150 Refund Member Dues 8939 844147 1024550 494815 1131856 649803 330512 482053 488322 1056135 1843384 2033003 0 4545 0 4545 X 1843384 2028458 1843384 2028458 1843384 2033003 146810 58073 -19809 0 X X 0 0 0 1 1 0 63129 63129 905643 595095 310548 163084 54708 108376 482053 Form 990, Part VI, Section A, line 2 Martin R Espinoza, Jr. and Martin Espinoza Sr. have a family relationship. Form 990, Part VI, Section A, line 6 The local has the following categories of membership: (1) Journeymen - members working in the trade paying full dues; (2) Apprentices - members learning the skills of the trade paying full dues; (3) Nonworking - members who are disabled to work paying reduced dues or called for military service paying no dues; (4) Early Retired - members who have retired at less than 65 years of age and provided less than 30 years of service from the trade paying reduced dues; (5) Retired - members who have retired at 65 years of age and provided at least 30 years of service from the trade paying retiree dues; and (6) Honorary - members who have retired from the trade with over 50 years of membership paying no dues. Form 990, Part VI, Section A, line 7a Members that have rights to elect members of a governing body: a member in "good standing" that has been a member of the local at least 12 consecutive months has the right to nominate and vote for the officers of the local union every three years. In order to be in "good standing", members must not be more than 2 months in arrears in the payment of dues. Form 990, Part VI, Section A, line 7b Members in good standing have the right to vote, at the monthly meetings (general membership), in regards to the following recommendations made by the Board: contributions, conferences and training to be attended by officers, or noncontracted expenses. Members are entitled to question any expense read during the general membership meetings and therefore the expenses could be denied or approved. Form 990, Part VI, Section A, line 8b There are no committees with broad authority that act on behalf of the board. Form 990, Part VI, Section B, line 11b A draft Form 990 is made available to all members of governing board before it is filed. The Financial Secretary/Treasurer will review and approve the Form for filing. Form 990, Part VI, Section B, line 15b The Regional Council allots a predetermined number of hours to the Local for compensation paid to the Board Officers based on the number of officers and trustees of the Local. Once the allotment has been determined, the Financial Secretary determines the amount that is allocated to each Officer. The Officers are compensated based on their hourly rates determined for their position, therefore comparability data is satisfied. The process is documented in the Local's Finance Committee Policy Manual. Form 990, Part VI, Section C, line 19 The organization makes its governing documents and financial statements available to the public upon request. Form 990, Part XII, Line 1 Organization uses a modified cash method of accounting. Form 990, Part XII, Line 2b The audit is still in process because the organization switched CPA audit firms to perform the audit for 6/30/2024. Pile Drivers Local Union No 34 Benevolent Fund 55 Hegenberger Place Oakland CA 94621 204302595 Assistance for Local 34 members CA 501(c)(3) Line 7 Pile Drivers Local Union No 34 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0