Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $15,904

• 1f · All other contributions, gifts and grants

  $288,333

• 2a · Program service revenue: MEMBERSHIP DUES AND ASSESSMENTS

  total $23,296,162 · related or exempt $23,296,162

• 2b · Program service revenue: RENTAL INCOME - AFFILIATED ENTITI

  total $375,310 · related or exempt $375,310

• 2c · Program service revenue: FINES AND INITIATION FEES

  total $107,137 · related or exempt $107,137

• 2d · Program service revenue: JOINT ARBITRATION BOARD AWARDS

  total $30,000 · related or exempt $30,000

• 3 · Investment income

  total $57,272 · excluded $57,272

• 6a · Gross rents

  real property $227,123 · personal property $59,189

• 6b · Less rental expenses

  real property $307,130 · personal property $50,579

• 6c · Rental income or loss

  real property -$80,007 · personal property $8,610

• 6d · Net rental income or loss

  total -$71,397 · unrelated business -$71,397

• 10a · Gross sales of inventory

  $26,781

• 10b · Cost of goods sold

  $26,781

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: SHARED SERVICE REIMBURSEMENTS

  total $129,559 · excluded $129,559

• 11b · Other revenue: OTHER

  total $59,834 · excluded $59,834

• 11c · Other revenue: ATM SURCHARGE FEES

  total $2,886 · excluded $2,886

• 11e · Other revenue, total

  $192,279

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $1,855,652

• 2 · Grants to domestic individuals

  total $285,354

• 5 · Compensation of officers, directors and key employees

  total $6,250,825

• 7 · Other salaries and wages

  total $986,104

• 8 · Pension plan contributions

  total $335,471

• 9 · Other employee benefits

  total $348,782

• 10 · Payroll taxes

  total $367,303

• 11b · Fees: legal

  total $424,066

• 11c · Fees: accounting

  total $123,369

• 11g · Fees: other

  total $11,473

• 12 · Advertising and promotion

  total $1,222,424

• 13 · Office expenses

  total $382,881

• 14 · Information technology

  total $149,208

• 16 · Occupancy

  total $1,323,866

• 17 · Travel

  total $190,030

• 19 · Conferences, conventions and meetings

  total $312,495

• 20 · Interest

  total $48,097

• 21 · Payments to affiliates

  total $3,502,985

• 22 · Depreciation, depletion and amortization

  total $955,333

• 23 · Insurance

  total $194,516

• 24a · Other expenses: DATA PROCESSING

  total $191,155

• 24b · Other expenses: MEMBERSHIP EVENTS, ACTI

  total $104,743

• 24c · Other expenses: ELECTION EXPENSES

  total $46,610

• 24d · Other expenses: OTHER

  total $41,514

• 24e · All other expenses

  total $16,080

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $3,037,227 · end of year $3,715,040

• 2 · Savings and temporary cash investments

  beginning of year $1,147,402 · end of year $2,450,636

• 4 · Accounts receivable

  beginning of year $31,512 · end of year $1,000

• 8 · Inventories for sale or use

  beginning of year $47,484 · end of year $43,685

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

  $24,887,618

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

  $10,299,403

• 10c · Land, buildings and equipment, net

  beginning of year $15,092,445 · end of year $14,588,215

• 15 · Other assets

  beginning of year $1,575,946 · end of year $4,763,308

• 23 · Secured mortgages and notes payable

  beginning of year $1,557,498 · end of year $1,391,887

• 25 · Other liabilities

  beginning of year $24,145 · end of year $198,960

• 27 · Net assets without donor restrictions

  beginning of year $19,350,373 · end of year $23,971,037

The filer's explanations (Part III)

PART I, LINE 1A

THE FILING ORGANIZATION PROVIDES AN EXECUTIVE ALLOWANCE TO THE BUSINESS MANAGER OF $100 PER WEEK. THE EXECUTIVE ALLOWANCE HAS BEEN APPROVED BY THE ORGANIZATION'S GOVERNING BODY. THE EXECUTIVE ALLOWANCE IS TO BE USED BY THE BUSINESS MANAGER TO PAY FOR INCIDENTAL BUSINESS EXPENSES INCURRED IN THE COURSE OF PERFORMING HIS DUTIES FOR THE ORGANIZATION. THE WEEKLY EXECUTIVE ALLOWANCE IS GIVEN TO THE BUSINESS MANAGER IN ORDER TO LESSEN THE BURDEN OF SUBSTANTIATING BUSINESS EXPENDITURES WHICH ARE CONSIDERED DE MINIMIS. THE EXECUTIVE ALLOWANCE IS DESIGNATED AS TAXABLE COMPENSATION TO THE BUSINESS MANAGER. THE FILING ORGANIZATION HAS ESTABLISHED A PER DIEM POLICY TO PROVIDE FOR A PER DIEM AMOUNT OF $215 FOR EACH DAY OF UNION TRAVEL OUT OF TOWN IF MADE IN CONNECTION WITH THE DUTIES OF EMPLOYMENT. THE PER DIEM IS INTENDED TO COVER THE COST OF THE EMPLOYEE'S MEALS AND INCIDENTALS WHILE OUT OF TOWN ON BUSINESS. THE PER DIEM AMOUNT IS BASED ON THE AVERAGE OF ALLOWABLE PER DIEM RATES ESTABLISHED BY IRS REGULATIONS.

PART I, LINE 1B

SEE RESPONSE TO LINE 1A