2025-05-12T14:54:09-05:00 2024-06-30 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2023-07-01 221951385 LOCAL UNION 400 IBEW JOINT APPRENTICE & TRAINING COMMITTEE LOCA 7322807703 PO BOX 1256 HIGHWAY 138 WALL NJ 07719 TODD J LARSEN TRAINING DIRECTOR 7322807703 2025-05-12 1 1 PATRICK M TROMBETTA P00450410 9082727000 2023 2025-03-06 01:10:19Z TODD J LARSEN PO BOX 1256 WALL NJ 07719 2399213 0 X N/A X 1940 NJ THE ORGANIZATION TRAINS INDIVIDUALS TO SERVE AS QUALIFIED ELECTRICIANS. 6 4 17 0 0 0 0 0 653870 610233 42193 75295 77053 74546 773116 760074 0 0 0 0 358310 372587 0 0 0 516270 497452 874580 870039 -101464 -109965 2462272 2234142 303508 227362 2158764 2006780 THE ORGANIZATION TRAINS INDIVIDUALS TO SERVE AS QUALIFIED ELECTRICIANS. 0 0 567528 684779 THE ORGANIZATION TRAINS INDIVIDUALS TO SERVE AS QUALIFIED ELECTRICIANS. 567528 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 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 1 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 1 0 X TODD J LARSEN 7322807703 PO BOX 1256 WALL NJ 07719 ROBERT SHIMKO TRUSTEE 0.00 40.00 X 0 220564 156600 MICHAEL TOMASIELLO TRUSTEE 0.00 0.00 X 0 0 0 JOSEPH SOLE EMPLOYER TRUSTEE 0.00 0.00 X 0 0 0 MICHAEL J RICCA TRUSTEE 0.00 40.00 X 0 189063 134235 MICHAEL MCKIEVER TRUSTEE 0.00 0.00 X 0 0 0 PHIL O' NEILL EMPLOYER TRUSTEE 0.00 0.00 X 0 0 0 TODD J LARSEN TRAINING DIRECTOR 40.00 0.00 X 132089 0 94474 132089 409627 385309 1 0 1 0 0 EMPLOYERS' CONTRIBUTIONS 900099 610233 610233 610233 66934 66934 1647500 1639139 8361 8361 8361 TEXT BOOK INCOME 900099 54614 54614 APPLICATION & ASSESSMENT FEES 900099 10470 10470 MISCELLANEOUS INCOME 900099 9462 9462 74546 760074 684779 0 75295 132089 132089 98945 98945 50027 50027 60158 60158 31368 31368 25215 25215 11212 11212 919 919 4863 4863 55390 55390 33816 33816 15449 15449 73459 73459 19343 19343 21006 21006 21939 21939 TRAINING & SUPPLIES 163361 163361 DRUG SCREENING 14277 14277 OTHER EXPENSES 11879 11879 REPAIRS & MAINTENANCE 10269 10269 15055 5424 9631 870039 567528 302511 0 109789 78704 1097953 626146 71966 62110 6748 9361 426754 204133 157219 222621 731266 1026065 287331 209135 2462272 2234142 16177 18227 287331 209135 303508 227362 X 2158764 2006780 2158764 2006780 2462272 2234142 -109965 -42019 0 X X 0 1 X 1 0 X 188443 42431 146012 195573 149593 45980 42738 12109 30629 222621 RIGHT OF USE ASSET 209135 209135 OPERATING LEASE LIABILITY 209135 209135 X 718055 -42019 -42019 760074 0 760074 870039 0 870039 0 870039 PART X, LINE 2: THE PLAN HAS RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED APRIL 17, 2003, STATING THAT THE VEBA TRUST ESTABLISHED UNDER THE PLAN WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"). NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST WAS TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION MAINTAINS A NONDISCRIMINATORY POLICY TOWARDS STUDENTS. SCHEDULE E, PART I, LINE 4 CONTRIBUTIONS ARE NOT SOLICITED. X 0 0 0 0 0 0 0 0 0 ROBERT SHIMKO TRUSTEE 0 220564 0 0 0 0 0 83814 0 72786 0 377164 0 0 MICHAEL J RICCA TRUSTEE 0 189063 0 0 0 0 0 71844 0 62391 0 323298 0 0 TODD J LARSEN TRAINING DIRECTOR 132089 0 0 0 0 0 53989 0 40485 0 226563 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO TRAINING DIRECTORS AND TRUSTEES TO REVIEW PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION IS REVIEWED AND DETERMINED BY TRUSTEES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION WILL PROVIDE A COPY OF THE FILED FORM 990 UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DISCLOSES ALL INFORMATION ON FORM 990, WHICH IS A PUBLIC DOCUMENT. FORM 990, PART XI, LINE 1 THE ORGANIZATION REPORTS ITS FINANCIAL STATEMENTS ON THE ACCRUAL METHOD OF ACCOUNTING. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES ASSUME RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN IDEPENDENT ACCOUNTANT. LOCAL 400 IBEW WELFARE FUND 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 222236617 TO FUND HEALTH AND WELFARE BENEFITS FOR ELIGIBLE PARTICIPANTS. NJ 501(C)(9) 0 LOCAL UNION 400 IBEW PENSION PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 226257847 TO FUND PENSION BENEFITS FOR ELIGIBLE PARTICIPANTS NJ 401(A) 0 LOCAL UNION 400 IBEW SUPPLEMENTAL BENEFIT PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 260181078 TO PROVIDE SUPPLEMENTAL BENEFITS FOR ELIGIBLE PARTICIPANTS NJ 501(C)(9) 0 LOCAL UNION 400 IBEW JOINT ANNUITY FUND 830 BEAR TAVERN ROAD WEST TRENTON NJ 08628 222160644 TO PROVIDE ANNUITY BENEFITS FOR ELIGIBLE PARTICIPANTS NJ 401(A) 0 IBEW LOCAL UNION 400 BUILDING INC PO BOX 1256 WALL NJ 07719 237113341 THE ORGANIZATION PROVEDS RENTAL SPACE TO LOCAL AND A HALL FOR ITS MEMBERS NJ 501(C)(2) 0 IBEW 400 LOCAL UNION PO BOX 1256 WALL NJ 07719 210482995 TO REPRESENT UNION MEMBERS FOR THE PURPOSE OF COLLECTIVE BARGAINING NJ 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0