2025-07-11T16:41:43-05:00 2024-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2024-01-01 933380788 UNITE HERE LOCAL 26 BUILDING OWNER INC C/O UNITE HERE LOCAL 26 % NELSON RODRIGUEZ UNIT 8778295500 101 STATION LANDING 4TH FLOOR MEDFORD MA 02155 NELSON RODRIGUEZ FINANCIAL SECY-TREAS 6178326699 2025-07-09 true true ISRAEL TANNENBAUM P01589203 3012726000 2024 2025-03-06 01:10:19Z NELSON RODRIGUEZ 101 STATION LANDING 4TH FLOOR MEDFORD MA 02155 2255594 false X N/A X 2023 MA To provide office space to a related tax exempt organization. 23 23 0 0 0 0 109011 1815846 0 0 0 0 90989 439748 200000 2255594 0 0 0 0 0 0 0 0 0 79245 342550 79245 342550 120755 1913044 6196240 7942439 3598358 3431513 2597882 4510926 X TO PROVIDE OFFICE SPACE TO A RELATED TAX EXEMPT ORGANIZATION. false false HELD PROPERTY OF LOCAL UNION 26, COLLECTED RENTS, MAINTAINED AND MANAGED PROPERTY FOR THE BENEFIT OF THE GENERAL MEMEBRS OF LOCAL UNION 26. false true false false false false false false true false false false false false false true false false false false false false false false false false false true false false false false false false false false false false false true false false true 1 0 0 false false false false false false false false X 23 23 false false false false true false false true false false false false false false false false false false MA X NELSON RODRIGUEZ 6178326699 101 STATIONS LANDING MEDFORD MA 02155 Carlos Aramayo President 1.0 40.0 X X 0 126950 37515 Nelson Rodriguez Financial Secretary Treasurer 1.0 40.0 X X 0 106138 34167 Laura Moye Vice President 1.0 1.0 X 0 101053 33248 Jenna Karlin Vice President 1.0 1.0 X 0 95495 32555 Michael A Kramer Executive Vice President 1.0 40.0 X X 0 94517 31361 William Lee Trustee 1.0 1.0 X 0 77040 29412 Nancy H Iadeluca Vice President 1.0 1.0 X 0 69763 28574 Andee Huang Vice President 1.0 1.0 X 0 58656 17950 Zahra Warsame Vice President 1.0 1.0 X 0 53918 0 Estella Cosby Vice President 1.0 1.0 X 0 32252 0 Eugene VanBurren Vice President 1.0 1.0 X 0 1805 0 Richard A Aliferis Vice President 1.0 1.0 X 0 1706 0 Chris Cook Vice President 1.0 1.0 X 0 606 0 Latifa Bekhechi VICE PRESIDENT 1.0 1.0 X 0 592 0 Juan Eusebio Vice President 1.0 1.0 X 0 564 0 Henrique Fernandes Vice President 1.0 1.0 X 0 389 0 Jerry Works Trustee 1.0 1.0 X 0 338 0 Aissata Seck Vice President 1.0 1.0 X 0 335 0 Darryl Singletary Vice President 1.0 1.0 X 0 254 0 Roxanna Santana Vice President 1.0 1.0 X 0 85 0 John Flannery TRUSTEE 1.0 1.0 X 0 0 0 Karan Burton Vice President 1.0 1.0 X 0 0 0 0 822456 244782 0 false true false 0 1815846 1815846 0 0 0 0 0 0 394287 394287 0 394287 0 0 0 0 0 0 0 0 0 0 ENERGY EFFICIENT REBATE 900099 39655 39655 OTHER INCOME 900099 5806 5806 45461 2255594 45461 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 0 0 29686 0 0 0 308964 0 0 3894 342550 216613 108406 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3118 7830915 5979627 7830915 0 0 0 0 0 0 0 0 0 0 6196240 7942439 111852 0 0 0 0 0 0 0 0 0 0 0 3486506 3431513 0 0 0 0 3598358 3431513 X 2597882 4510926 0 0 2597882 4510926 6196240 7942439 1913044 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1180000 1180000 4797128 0 4797128 1853787 0 1853787 7830915 Part X Line 2: THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE ("IRC") AND RELATED STATE STATUTES AND, THEREFORE, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES EXCEPT FOR TAXES ON UNRELATED BUSINESS INCOME. DURING THE YEAR ENDED DECEMBER 31, 2024, THE LOCAL HAS NO UNRELATED BUSINESS INCOME. MANAGEMENT ANNUALLY EVALUATES TAX POSITIONS TAKEN TO DETERMINE WHETHER THE LOCAL 26 HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND ANY SUCH UNCERTAIN TAX POSITION WILL BE DISCLOSED IN THE CONSOLIDATED FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN BY THE LOCAL 26 AND CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE LOCAL 26 IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. IN ADDITION, THERE HAVE BEEN NO TAX RELATED INTEREST OR PENALTIES FOR THE PERIODS PRESENTED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. SHOULD SUCH PENALTIES AND INTEREST BE PAID, THE LOCAL 26'S POLICY IS TO RECOGNIZE THEM AS PART OF GENERAL AND ADMINISTRATIVE EXPENSES ON THE CONSOLIDATED STATEMENT OF SUPPORT, REVENUE, AND EXPENSES - MODIFIED CASH BASIS. SUPPORT, REVENUE, AND EXPENSES - MODIFIED CASH BASIS. Carlos Aramayo President 0 126950 0 0 0 0 0 19565 0 17950 0 164465 0 0 FORM 990, PART VI, SECTION A, LINE 6: The sole shareholder of the organization is Unite Here Local 26, an organization generally exempt from income taxes under IRC 501(c)(5). FORM 990, PART VI, SECTION B, LINE 11: THE ORGANIZATION ENGAGES WITH AN INDEPENDENT CERTIFIED ACCOUNTING FIRM TO PREPARE AND REVIEW THE ORGANIZATION'S FORM 990 BASED ON INFORMATION PROVIDED BY LOCAL 26's ACCOUNTING STAFF. A COPY OF THE FORM 990 IS PROVIDED TO THE FILING ORGANIZATION'S MANAGEMENT FOR REVIEW, THEN SENT TO THE TREASURER OF THE ORGANIZATION FOR FINAL REVIEW AND SIGNATURE PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION C, LINE 19: THE UNITE HERE LOCAL 26 BUILDING OWNER INC. MAKES AVAILABLE TO ITS GENERAL MEMBERSHIP, UPON REQUEST FOR REVIEW, ANY GOVERNING DOCUMENT OR POLICY AS REQUIRED BY ITS BY-LAWS, THE DEPARTMENT OF LABOR, AND THE INTERNAL REVENUE SERVICE. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE SELECTION OF THE INDEPENDENT AUDITOR IS DETERMINED BY A VOTE OF THE EXECUTIVE BOARD. PART VI, SECTION B, LINE 15A - DETERMINING COMPENSATION: THE FILING ORGANIZATION DOES NOT PROVIDE COMPENSATION TO ANY OFFICERS, DIRECTORS, OR TRUSTEES. THE ORGANIZATION'S OFFICERS AND DIRECTORS ARE PAID BY A RELATED ORGANIZATION, UNITE HERE LOCAL 26, WHICH HAS POLICIES AND PROCEDURES TO CREATE A REBUTTABLE PRESUMPTION OF REASONABLENESS. UNITE HERE LOCAL 26 101 STATION LANDING 4TH FLOOR MEDFORD MA 02155 042560456 LABOR UNION MA 501(C)5 N/A false false false true false false false false false false true false false false false true false false false false UNITE HERE LOCAL 26 C 1815846 CASH