2025-02-26T16:13:18-06:00 2024-08-31 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2023-09-01 161588138 PLASTERERS & CEMENT MASONS LOCAL NO 111 APPRENTICE TRAINING FUND PLAS 7166951494 111 WALES AVENUE TONAWANDA NY 14150 JOHN TOMASELLO BUSINESS AGENT 7166951494 2025-02-04 1 0 DAVID A URBAN CPA P00630018 7166340700 2025-02-04 2023 2025-03-06 01:10:19Z JOHN TOMASELLO 111 WALES AVENUE TONAWANDA NY 14150 204943 0 X N/A X 1967 NY TO PROVIDE TRAINING AND EDUCATION TO HELP MEMBERS PERFORM THEIR JOBS MORE EFFICIENTLY. 6 6 5 0 0 0 0 0 176556 184272 1772 20671 0 0 178328 204943 0 0 0 0 70222 72518 0 0 0 31372 37726 101594 110244 76734 94699 269556 372417 1833 1803 267723 370614 TO PROVIDE TRAINING AND EDUCATION TO HELP MEMBERS PERFORM THEIR JOBS MORE EFFICIENTLY. 0 0 77545 184242 TRAINING AND EDUCATION TO HELP MEMBERS PERFORM THEIR JOBS MORE EFFICIENTLY. 77545 0 0 0 0 0 0 0 0 0 0 0 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 1 0 0 1 0 0 5 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 1 0 X THE FUND 7166941494 111 WALES AVENUE TONAWANDA NY 14150 JOHN TOMASELLO COORDINATOR/TRUSTEE 0.50 0.00 X X 0 73736 0 CHARLES LOCURTO FINANCIAL SECRETARY/TRUSTEE 0.50 0.00 X X 434 74368 0 MARK CATALANO TRUSTEE 0.50 0.00 X 0 0 0 JIM LOGAN TRUSTEE 0.50 0.00 X 0 0 0 JASON AIGNER TRUSTEE 0.50 0.00 X 0 0 0 JOE BENEDICT TRUSTEE 0.50 0.00 X 0 0 0 434 148104 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 611600 184272 184272 184272 4995 4995 15676 0 15676 15676 15676 204943 184272 0 20671 434 41805 28985 1294 1259 9058 575 3490 8588 1701 TRAINING SUPPLIES 10900 MISCELLANEOUS 1128 TELEPHONE 777 MEALS 250 110244 122270 197526 147286 174891 269556 372417 229 199 1604 1604 1833 1803 X 267723 370614 267723 370614 269556 372417 94699 8192 0 X X 0 1 X 0 0 0 DUE TO RELATED PARTY 1604 1604 X 211876 8192 8192 203684 1259 1259 204943 108985 0 108985 1259 1259 110244 PART X, LINE 2: THE FUND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FUND'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. 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 FUND PREPARES ITS FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS THE CASH BASIS OF ACCOUNTING MODIFIED TO REFLECT THE FUND'S 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 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 & CEMENT MASONS LOCAL NO 111 111 WALES AVENUE TONAWANDA NY 14150 161477284 LABOR UNION NY 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 PLASTERERS & CEMENT MASONS LOCAL NO 111 P 56210 FMV