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Nonprofiteer
← UNITED BROTHERHOOD OF CARPENTERS AND JOINERS OF AMERICA LOCAL 327

Form 990 for tax year 2023

Filed by UNITED BROTHERHOOD OF CARPENTERS AND JOINERS OF AMERICA LOCAL 327.

Totals

Total revenue
$906,057
Total expenses
$903,470
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$635,953
Investment income
$39,229
Other revenue
$230,875
Total assets, end of year
$1,147,649
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$1,147,649
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$903,470

Program services were 0.0% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Member dues and related fees

    total $635,953 · related or exempt $635,953 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $39,229 · related or exempt $39,229 · unrelated business $0 · excluded $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11a · Other revenue: Receipts from affiliate - Subsidy

    total $147,170 · related or exempt $147,170 · unrelated business $0 · excluded $0

  • 11b · Other revenue: Receipt from affiliate - Picket reimbursement

    total $45,872 · related or exempt $45,872 · unrelated business $0 · excluded $0

  • 11c · Other revenue: Receipt from affiliate - Member PAC

    total $37,833 · related or exempt $37,833 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $230,875

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $19,080

  • 5 · Compensation of officers, directors and key employees

    total $35,396

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $232,070

  • 8 · Pension plan contributions

    total $69,833

  • 9 · Other employee benefits

    total $37,490

  • 10 · Payroll taxes

    total $25,880

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $6,047

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $15,721

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $0

  • 17 · Travel

    total $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $16,276

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $1,667

  • 24a · Other expenses: Per Capita taxes

    total $380,556

  • 24b · Other expenses: Contributions

    total $36,014

  • 24c · Other expenses: Function expense - Holiday party

    total $27,440

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $0 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $1,145,062 · end of year $1,147,649

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

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

    $0

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

    $0

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $0 · end of year $0

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $845,472 · end of year $799,870

  • 28 · Net assets with donor restrictions

    beginning of year $299,590 · end of year $347,779

Mission and programs · 2023

Mission

To provide union representation to its members

Activities or mission (Part I)

To provide union representation to its member, to organize workers and to secure improved wages, hours, working conditions and other economic advantages through organizing, negotiations and collective bargaining.

  • To provide union representation to its members, to organize workers and to secure improved wages , hours, working conditions and other economic advantages through organizing, negotiations and collective bargaining.

    Expenses $903,470 · Revenue $906,057

As filed on the 2023 return.

Listed in Part VII

  • Joseph P Byrne

    President/Delegate

    Total calculated
    $311,682
    From this org
    $4,868
    From related orgs
    $295,095
    Other
    $11,719
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $4,868 + $295,095 related
    Bonus
    $0
    Other
    $267 + $11,452 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $5,135 + $306,547 related

  • Raheem R Shepard

    Financial Sec'ty/Delegate/Business Agent

    Total calculated
    $171,360
    From this org
    $4,868
    From related orgs
    $158,645
    Other
    $7,847
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $4,868 + $151,225 related
    Bonus
    $0
    Other
    $147 + $7,700 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $5,015 + $158,925 related

  • Grady Eason

    Warden/Delegate

    Total calculated
    $157,854
    From this org
    $3,536
    From related orgs
    $144,287
    Other
    $10,031
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $3,536 + $144,287 related
    Bonus
    $0
    Other
    $267 + $9,764 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $3,803 + $154,051 related

  • Mark P Dellascio

    Recording Sec'ty/ Delegate/Business Agent

    Total calculated
    $155,872
    From this org
    $4,538
    From related orgs
    $144,287
    Other
    $7,047
    Hours/week
    2 + 40 related

    Schedule J breakdown matched by us

    Base
    $4,538 + $144,287 related
    Bonus
    $0
    Other
    $267 + $6,780 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $4,805 + $151,067 related

  • Joseph Walsh

    Trustee/Delegate/Business Agent

    Total calculated
    $93,860
    From this org
    $3,645
    From related orgs
    $85,755
    Other
    $4,460
    Hours/week
    2 + 40 related

  • Keisha Campbell

    Treasurer/Delegate

    Total calculated
    $5,135
    From this org
    $4,868
    From related orgs
    $0
    Other
    $267
    Hours/week
    2

  • Jeffrey Glynn

    Conductor/Delegate

    Total calculated
    $3,912
    From this org
    $3,645
    From related orgs
    $0
    Other
    $267
    Hours/week
    2

  • Desmond P Roach

    Trustee/Delegate

    Total calculated
    $3,803
    From this org
    $3,536
    From related orgs
    $0
    Other
    $267
    Hours/week
    2

  • Peter J Ehrlich

    Trustee

    Total calculated
    $2,158
    From this org
    $1,891
    From related orgs
    $0
    Other
    $267
    Hours/week
    2

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

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

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.

Provenance

Return type
form_990
Tax year
2023
Filed
26 October 2024
IRS schema version
2023v5.0
Source object
202403099349301980

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