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← LOCAL UNION 400 IBEW-JOINT APPRENTICE & TRAINING COMMITTEE

Form 990 for tax year 2024

Filed by LOCAL UNION 400 IBEW-JOINT APPRENTICE & TRAINING COMMITTEE.

Totals

Total revenue
$849,155
Total expenses
$873,807
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$702,967
Investment income
$46,555
Other revenue
$99,633
Total assets, end of year
$2,135,143
Total liabilities, end of year
$142,682
Net assets or fund balances, end of year
$1,992,461
Program services expenses (Part IX)
$572,179
Management and general expenses
$301,628
Fundraising expenses
$0
Program service expenses (Part III)
$572,179

Program services were 65.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: EMPLOYERS' CONTRIBUTIO

    total $702,967 · related or exempt $702,967

  • 3 · Investment income

    total $46,555 · excluded $46,555

  • 11a · Other revenue: TEXT BOOK INCOME

    total $70,182 · related or exempt $70,182

  • 11b · Other revenue: APPLICATION & ASSESSME

    total $18,870 · related or exempt $18,870

  • 11c · Other revenue: MISCELLANEOUS INCOME

    total $10,581 · related or exempt $10,581

  • 11e · Other revenue, total

    $99,633

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $134,168 · program services $134,168

  • 7 · Other salaries and wages

    total $88,238 · program services $88,238

  • 8 · Pension plan contributions

    total $55,680 · program services $55,680

  • 9 · Other employee benefits

    total $62,005 · program services $62,005

  • 10 · Payroll taxes

    total $41,879 · program services $41,879

  • 11b · Fees: legal

    total $28,235 · management and general $28,235

  • 11c · Fees: accounting

    total $13,284 · management and general $13,284

  • 11f · Fees: investment management

    total $1,092 · management and general $1,092

  • 11g · Fees: other

    total $5,148 · management and general $5,148

  • 12 · Advertising and promotion

    total $45,985 · management and general $45,985

  • 13 · Office expenses

    total $27,566 · management and general $27,566

  • 14 · Information technology

    total $25,986 · management and general $25,986

  • 16 · Occupancy

    total $75,232 · management and general $75,232

  • 19 · Conferences, conventions and meetings

    total $12,057 · management and general $12,057

  • 22 · Depreciation, depletion and amortization

    total $20,630 · management and general $20,630

  • 23 · Insurance

    total $21,035 · management and general $21,035

  • 24a · Other expenses: TRAINING & SUPPLIES

    total $163,412 · program services $163,412

  • 24b · Other expenses: DRUG SCREENING

    total $16,582 · program services $16,582

  • 24c · Other expenses: DINNER EVENTS & LUNCHEO

    total $13,704 · management and general $13,704

  • 24d · Other expenses: REPAIRS & MAINTENANCE

    total $8,931 · management and general $8,931

  • 24e · All other expenses

    total $12,958 · program services $10,215 · management and general $2,743

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $78,704 · end of year $89,589

  • 2 · Savings and temporary cash investments

    beginning of year $626,146 · end of year $166,511

  • 4 · Accounts receivable

    beginning of year $62,110 · end of year $71,762

  • 9 · Prepaid expenses and deferred charges

    beginning of year $9,361 · end of year $12,371

  • 10a · Land, buildings and equipment: cost or other basis

    $426,754

  • 10b · Land, buildings and equipment: accumulated depreciation

    $224,763

  • 10c · Land, buildings and equipment, net

    beginning of year $222,621 · end of year $201,991

  • 11 · Investments: publicly traded securities

    beginning of year $1,026,065 · end of year $1,465,152

  • 15 · Other assets

    beginning of year $209,135 · end of year $127,767

  • 17 · Accounts payable and accrued expenses

    beginning of year $18,227 · end of year $14,915

  • 25 · Other liabilities

    beginning of year $209,135 · end of year $127,767

  • 27 · Net assets without donor restrictions

    beginning of year $2,006,780 · end of year $1,992,461

Mission and programs · 2024

Mission

THE ORGANIZATION TRAINS INDIVIDUALS TO SERVE AS QUALIFIED ELECTRICIANS.

  • THE ORGANIZATION TRAINS INDIVIDUALS TO SERVE AS QUALIFIED ELECTRICIANS.

    Expenses $572,179 · Revenue $802,600

As filed on the 2024 return.

Listed in Part VII

  • Robert Shimko

    TRUSTEE

    Total calculated
    $384,049
    From this org
    $0
    From related orgs
    $224,590
    Other
    $159,459
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $224,590 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $85,344 related
    Nontaxable benefits
    $0 + $74,115 related
    Filer's total
    $0 + $384,049 related

  • Michael J Ricca

    TRUSTEE

    Total calculated
    $329,179
    From this org
    $0
    From related orgs
    $192,502
    Other
    $136,677
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $192,502 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $73,151 related
    Nontaxable benefits
    $0 + $63,526 related
    Filer's total
    $0 + $329,179 related

  • Michael Tomasiello

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0

  • Michael McKiever

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0

  • Phil O' Neill

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    0

  • Joseph Sole

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    0

  • Todd J Larsen

    TRAINING DIRECTOR

    Total calculated
    $233,377
    From this org
    $134,168
    From related orgs
    $0
    Other
    $99,209
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,168
    Bonus
    $0
    Other
    $0
    Deferred
    $55,680
    Nontaxable benefits
    $43,529
    Filer's total
    $233,377

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • LOCAL 400 IBEW WELFARE FUND

    501(C)(9) · TO FUND HEALTH AND WELFARE BENEFITS FOR ELIGIBLE PARTICIPANTS. · NJ

  • LOCAL UNION 400 IBEW PENSION PLAN

    401(A) · TO FUND PENSION BENEFITS FOR ELIGIBLE PARTICIPANTS · NJ

  • IBEW LOCAL 400 AUXILIARY WELFARE FUND

    501(C)(9) · TO PROVIDE SUPPLEMENTAL BENEFITS FOR ELIGIBLE PARTICIPANTS · NJ

  • LOCAL UNION 400 IBEW JOINT ANNUITY FUND

    401(A) · TO PROVIDE ANNUITY BENEFITS FOR ELIGIBLE PARTICIPANTS · NJ

  • IBEW LOCAL UNION 400 BUILDING INC

    501(C)(2) · THE ORGANIZATION PROVEDS RENTAL SPACE TO LOCAL AND A HALL FOR ITS MEMBERS · NJ

  • IBEW 400 LOCAL UNION

    501(C)(5) · TO REPRESENT UNION MEMBERS FOR THE PURPOSE OF COLLECTIVE BARGAINING · NJ

Provenance

Return type
form_990
Tax year
2024
Filed
19 February 2026
IRS schema version
2024v5.5
Source object
202600509349301115

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