2026-03-16T14:04:08-05:00 2025-12-31 222951202 MSPC CPAS & ADVISORS PC 340 NORTH AVENUE EAST CRANFORD NJ 070162496 990 2025-01-01 223292075 IBEW LOCAL 351 INTE 6097048351 1113 BLACK HORSE PIKE FOLSOM NJ 08037 DANIEL COSNER BUSINESS MANAGER 6097048351 2026-03-16 1 PATRICK M TROMBETTA CPA P00450410 9082727000 2025 2025-03-06 01:10:19Z DANIEL COSNER 1113 BLACK HORSE PIKE FOLSOM NJ 08037 8473556 0 X N/A X LABOR UNION 1940 NJ LOCAL UNION REPRESENTS MEMBERS IN DEALING WITH BUILDING CONTRACTORS, SETTLING GRIEVANCES, AND NEGOTIATING WAGES AND BENEFITS. 13 0 45 0 0 0 0 0 5403363 5321575 437945 623201 863122 609024 6704430 6553800 0 0 1216122 1305946 2369426 2470473 0 0 0 3947321 3924310 7532869 7700729 -828439 -1146929 16672351 15957688 68165 3077 16604186 15954611 LOCAL UNION REPRESENTS MEMBERS IN DEALING WITH BUILDING CONTRACTORS, SETTLING GRIEVANCES, AND NEGOTIATING WAGES AND BENEFITS. 0 0 LOCAL UNION REPRESENTS MEMBERS IN DEALING WITH BUILDING CONTRACTORS, SETTLING GRIEVANCES, AND NEGOTIATING WAGES AND BENEFITS. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 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 3 0 1 45 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 0 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X LOCAL UNION 351 6097048351 1113 BLACK HORSE PIKE FOLSOM NJ 08037 DANIEL COSNER BUS. MGR/FINANCIAL SEC 40.00 X 299347 0 176033 CHARLES D DELLA VECCHIA PRESIDENT/ASST. BUS. MGR 40.00 X 270621 0 156339 ROY M FOSTER ASST. BUS. MGR/E-BOARD 40.00 X 260302 0 155092 STEVEN P DIMATTEO BUSINESS AGENT/TREASURER 40.00 X 208244 0 130621 STEPHEN GANDY BUSINESS AGENT/E-BOARD 40.00 X 208244 0 129579 JOHN S GRAY BUSINESS AGENT/VICE PRESIDENT 40.00 X 208244 0 129579 RYCK SIGNOR BUSINESS AGENT/REC. SEC. 40.00 X 208244 0 129579 HARRY HELSEL BUSINESS AGENT/E-BOARD 40.00 X 208244 0 129579 JOHN E HELSEL FORMER E-BOARD 3.00 X 771 0 0 CONRAD H SHAFFER FORMER EXECUTIVE BOARD 3.00 X 2312 0 0 DONALD W MORGAN EXECUTIVE BOARD 3.00 X 4005 0 0 KEVIN MALINOWSKI EXECUTIVE BOARD 3.00 X 4005 0 0 MIKE D'ALESSANDRIS EXECUTIVE BOARD 3.00 X 4005 0 0 MICHAEL BEACH EXECUTIVE BOARD 3.00 X 2463 0 0 JOSEPH R BARBECK EXECUTIVE BOARD 3.00 X 1693 0 0 BARRY BAND E-BOARD 3.00 X 564 0 0 1891308 0 1136401 8 0 1 0 MOREY'S PIERS & BEACHFRONT WATER PARKS 3501 BOARDWALK WILDWOOD NJ 08260 UNION PICNIC EVENT 165569 THE HARTFORD INSURANCE PO BOX 2907 HARTFORD CT 06104 INSURANCE PROVIDER 164249 SEAVIEW RESORT 401 SOUTH NEW YORK RC GALLOWAY TOWNSHIP NJ 08205 GOLF TOURNAMENT 101872 3 ASSESSMENTS 900099 4286914 4286914 DUES 900099 1034661 1034661 5321575 470828 470828 1992898 79231 1833977 85779 158921 -6548 152373 152373 ORGANIZER REIMBURSEMENT 900099 437816 437816 DINNER, PICNIC & GOLF EVENTS 900099 100045 100045 MISCELLANEOUS INCOME 900099 54896 54896 16267 16267 609024 6553800 5930599 0 623201 1305946 1891308 386129 36230 156806 45882 31900 19516 12182 34503 90117 360000 97497 125772 185921 PER CAPITA FEES 1189994 ORGANIZER EXPENSES 437816 CONTRIBUTIONS & DONATIO 378942 DINNER, PICNIC & GOLF E 329716 584552 7700729 49536 244765 414716 204184 928168 621905 335723 306263 15872376 15202476 16672351 15957688 68165 3077 68165 3077 X 16604186 15954611 16604186 15954611 16672351 15957688 -1146929 497354 0 X X 0 1 X 1 0 0 0 0 5321575 104068 50032 54036 373450 369460 3990 450650 202413 248237 306263 PAYROLL WITHHOLDINGS 3077 3077 X 7051154 497354 497354 6553800 0 6553800 7700729 0 7700729 0 7700729 PART X, LINE 2: THE LOCAL IS EXEMPT FROM THE FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND FILES FORM 990. 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 FINANCIAL 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 UNION 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. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2025. THE LOCAL HAS FILED INTERNAL REVENUE SERVICE (IRS) FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AS REQUIRED. FOR YEARS BEFORE 2022, GENERALLY FOR 3 YEARS AFTER THEY ARE FILED. X 0 0 0 DANIEL COSNER BUS. MGR/FINANCIAL SEC 299347 0 0 0 0 0 152642 0 23391 0 475380 0 0 0 CHARLES D DELLA VECCHIA PRESIDENT/ASST. BUS. MGR 270621 0 0 0 0 0 132948 0 23391 0 426960 0 0 0 ROY M FOSTER ASST. BUS. MGR/E-BOARD 260302 0 0 0 0 0 131701 0 23391 0 415394 0 0 0 STEVEN P DIMATTEO BUSINESS AGENT/TREASURER 208244 0 0 0 0 0 107230 0 23391 0 338865 0 0 0 STEPHEN GANDY BUSINESS AGENT/E-BOARD 208244 0 0 0 0 0 106188 0 23391 0 337823 0 0 0 JOHN S GRAY BUSINESS AGENT/VICE PRESIDENT 208244 0 0 0 0 0 106188 0 23391 0 337823 0 0 0 RYCK SIGNOR BUSINESS AGENT/REC. SEC. 208244 0 0 0 0 0 106188 0 23391 0 337823 0 0 0 HARRY HELSEL BUSINESS AGENT/E-BOARD 208244 0 0 0 0 0 106188 0 23391 0 337823 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 1,933 MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS MEMBERS WHO HAVE THE RIGHT TO VOTE AND 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 ORGANIZATION IS PROVIDED WITH A CLIENT COPY OF THE RETURN FOR REVIEW PURPOSES PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION WILL FURNISH COPY OF FORM 990 UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 1 THE ORGANIZATIONS ACCOUNTING METHOD IS MODIFIED CASH BASIS. FORM 990, PART XII, LINE 2C THE EXECUTIVE BOARD IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF INDEPENDENT AUDITORS. IBEW LOCAL 351 JATC FUND 1125 BLACK HORSE PIKE FOLSOM NJ 08037 237116450 TO PROVIDE TRAINING TO ITS MEMBERSHIP NJ 501(C)(3) N/A 0 LOCAL 351 IBEW PENSION PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 086280230 233417366 TO PROVIDE PENSION BENEFITS NJ 401(A) N/A 0 LOCAL 351 IBEW WELFARE PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 086280230 223235800 TO PROVIDE WELFARE BENEFITS NJ 501(C)(9) N/A 0 LOCAL 351 IBEW WELFARE AND SUPPLEMENTAL PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 086280230 223235800 TO PROVIDE SUPPLEMENTAL GROUP HEALTH BENEFITS NJ 501(C)(9) N/A 0 LOCAL 351 IBEW SURETY PLAN 830 BEAR TAVERN ROAD WEST TRENTON NJ 086280230 223431479 TO PROVIDE ANNUITY BENEFITS NJ 401(A) N/A 0 NJ SAFETY AND TRAINING FUND PO BOX 1118 HAMMONTON NJ 080375118 232727433 TO PROVIDE SAFETY TRAINING AND PROVIDE FIRE RETARDANT CLOTHING NJ 501(C)(5) N/A 0 IBEW LOCAL UNION #351 BUILDING ASSOCIATION PO BOX 1118 HAMMONTON NJ 080375118 223309596 A HOLDING COMPANY FOR REAL PROPERTY FOR IBEW LOCAL 351 NJ 501(C)(2) N/A 0 NEW JERSEY STATE ELECTRICAL ASSOCIATION CONSTRUCTION DIVISION 1113 BLACK HORSE PIKE FOLSOM NJ 08037 521780292 TO PROVIDE A FORUM FOR ELECTRICAL WORKERS TO DISCUSS INDUSTRY ISSUES NJ 501(C)(5) N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 IBEW LOCAL UNION #351 BUILDING ASSOCIATION K 360000 CASH PAID NJ STATE ELECTRICAL WORKERS ASSOCIATION M 60000 CASH PAID IBEW LOCAL 351 JATC FUND Q 943 CASH RECEIVED NEW JERSEY SAFETY TRAINING FUND Q 881 CASH RECEIVED