2025-06-03T12:43:35-05:00 2024-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2024-01-01 222374533 SHEET METAL WORKERS INTERNATIONAL ASSOCIATION LOCAL UNION 27 SHEE 7329191999 PO BOX 847 FARMINGDALE NJ 077270847 CHRISTOPHER W GEORGE FINANCIAL SEC/TREASURER 7329191999 2025-06-03 1 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2024 2025-03-06 01:10:19Z CHRISTOPHER W GEORGE PO BOX 847 FARMINGDALE NJ 077270847 4520104 0 X N/A X 1980 NJ THE SHEET METAL WORKERS LOCAL UNION NO. 27 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. 11 0 16 0 0 0 0 0 3998588 4150435 78748 97655 201003 218516 4278339 4466606 0 0 0 0 2095656 2210209 0 0 0 1151600 1052631 3247256 3262840 1031083 1203766 5089538 6357618 62097 93042 5027441 6264576 THE SHEET METAL WORKERS LOCAL UNION NO. 27 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 PROMOTING THE INTERESTS OF MEMBERS. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 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 2 0 1 16 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 0 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X FINANCIAL SECTREASURER 7329191999 322 SQUANKUM YELLOWBROOK RD FARMINGDALE NJ 077270847 CHRISTOPHER W GEORGE FINANCIAL SEC/TREASURER 10.00 X X 0 188869 151098 DONALD O'BRIEN VICE PRESIDENT 1.00 X X 2496 0 1962 GEORGE NOWATCKI RECORDING SECRETARY 1.00 X 169396 0 120098 GREG GOBLE EXEC BOARD 1.00 X 169396 0 119600 MATTHEW JOHNSON BUSINESS REP. 40.00 X 169396 0 119402 MICHAEL KOLBASOWSKI BUSINESS REP. 40.00 X 169396 0 119376 JOHNNIE WHITTINGTON BUSINESS REP. 40.00 X 169396 0 119383 RALPH GUENTHER EXEC BOARD 1.00 X 3008 0 2074 STEPHEN NEHILA EXEC BOARD 1.00 X 2752 0 1327 GLENN RAEUBER EXEC BOARD 1.00 X 3008 0 1576 SCOTT COSTNER TRUSTEE 1.00 X 985 0 442 LAWRENCE PULLEN III TRUSTEE 1.00 X 985 0 691 MARK MARTIN TRUSTEE 1.00 X 985 0 442 DANIEL VAN BRAMER TRUSTEE 1.00 X 0 0 0 THOMAS DEBARTOLO PRESIDENT 40.00 X 209460 0 126300 1070659 188869 883771 6 0 1 0 0 DUES & ASSESSMENTS 900099 4150435 4150435 4150435 97655 97655 131932 53498 78434 78434 78434 GRANT INCOME 900099 140082 140082 140082 4466606 4368951 0 97655 1070659 152014 405936 470966 110634 2737 31650 15959 5963 108731 66367 1926 67473 91237 PER CAPITA TAXES 369270 MARKET RECOVERY EXPENSE 106000 AUTO EXPENSES 95014 DONATIONS 40745 49559 3262840 2123990 3301377 982118 1079473 1609581 1088348 560747 521233 1422166 1455535 517 0 5089538 6357618 36502 17535 25595 75507 62097 93042 X 3711092 4282764 1316349 1981812 5027441 6264576 5089538 6357618 1203766 33369 0 X X 0 1 X 1 0 1 1 0 48301 48301 717383 612765 104618 564572 251698 312874 203135 160042 43093 76190 63843 12347 521233 SCHOLARSHIP PAYABLE 19798 DUE TO RELATED PARTY 55709 75507 X 4553473 33369 53498 86867 4466606 0 4466606 3316338 53498 53498 3262840 0 3262840 PART X, LINE 2: THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. 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 FINANICAL 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 (UBIT). THE TAX BENEFITS 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. THE LOCAL HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AS REQUIRED. CURRENTLY, THE 2021 TO 2024 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS. HOWEVER, THE LOCAL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE LOCAL BEEN CONTACTED BY ANY OF THE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 53,498. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 53,498. X 0 0 0 CHRISTOPHER W GEORGE FINANCIAL SEC/TREASURER 0 188869 0 0 0 0 0 62625 0 88473 0 339967 0 0 THOMAS DEBARTOLO PRESIDENT 209460 0 0 0 0 0 91668 0 34632 0 335760 0 0 0 GEORGE NOWATCKI RECORDING SECRETARY 169396 0 0 0 0 0 85466 0 34632 0 289494 0 0 0 GREG GOBLE EXEC BOARD 169396 0 0 0 0 0 84968 0 34632 0 288996 0 0 0 MATTHEW JOHNSON BUSINESS REP. 169396 0 0 0 0 0 84770 0 34632 0 288798 0 0 0 JOHNNIE WHITTINGTON BUSINESS REP. 169396 0 0 0 0 0 84751 0 34632 0 288779 0 0 0 MICHAEL KOLBASOWSKI BUSINESS REP. 169396 0 0 0 0 0 84744 0 34632 0 288772 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANZIATION ARE THE PARTICIPANTS IN THE SHEET METAL WORKERS' LOCAL 27 BENEFIT FUNDS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE ORGANIZATION PERIODICALLY ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ARE SUBJECT TO THE APPROVAL OF THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY REVIEWS THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 18 ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE FOR THE MEMBERS OF THE UNION TO REVIEW AT THE UNION'S OFFICE. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE FOR THE MEMBERS OF THE UNION TO REVIEW AT THE UNION'S OFFICE. FORM 990, PART XI, LINE 1 THE ORGANIZATIONS ACCOUNTING METHOD IS MODIFIED CASH BASIS WHICH HAS CHANGED FROM THE PREVIOUS YEAR. FORM 990, PART XII, LINE 2C THE EXECUTIVE BOARD ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE COMPILATION AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. SHEET METAL WORKERS LOCAL UNION 27 HEALTH & WELFARE FUND PO BOX 847 FARMINGDALE NJ 077270847 221538529 TO PROVIDE HEALTH AND WELFARE BENEFITS NJ 501(C)(9) N/A 0 SHEET METAL WORKERS LOCAL UNION 27 ANNUITY FUND PO BOX 847 FARMINGDALE NJ 077270847 222604860 TO PROVIDE ANNUITY BENEFITS NJ 401(A) N/A 0 SHEET METAL WORKERS LOCAL UNION 27 SUPPLEMENTAL UNEMPLOYMENT FUND PO BOX 847 FARMINGDALE NJ 077270847 223201971 TO PROVIDE UNEMPLOYMENT BENEFITS NJ 501(C)(9) N/A 0 SHEET METAL WORKERS LOCAL UNION 27 EDUCATION FUND PO BOX 847 FARMINGDALE NJ 077270847 222568877 TO PROVIDE EDUCATION AND TRAINING NJ 501(C)(5) N/A 0 SHEET METAL WORKERS LOCAL UNION 27 CLUB FUND PO BOX 847 FARMINGDALE NJ 077270847 222832135 TO PROMOTE HARMONY AND GOODWILL THROUGHOUT THE MEMBERSHIP NJ 501(C)(7) N/A 0 SHEET METAL WORKERS LOCAL UNION 27 PAC FUND PO BOX 847 FARMINGDALE NJ 077270847 TO DESIGNATE CONTRIBUTIONS TO CANIDATES THAT SUPPORT UNION LABOR NJ 527 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 SHEET METAL WORKERS LOCAL UNION 27 HEALTH & WELFARE FUND J 44132 RENT AGREEMENT SHEET METAL WORKERS LOCAL UNION 27 EDUCATION FUND J 125639 RENT AGREEMENT SHEET METAL WORKERS LOCAL UNION 27 EDUCATION FUND O 49109 SALARY ALLOCATION