United Brotherhood Of Carpenters & Joiners Of America 24, 24 Bcj in Wallingford, Connecticut (CT)

United Brotherhood Of Carpenters & Joiners Of America 24, 24 Bcj
Employer Identification Number (EIN)	060914796
Name of Organization	United Brotherhood Of Carpenters & Joiners Of America 24
Secondary Name	24 Bcj
Address	500 Main St, Wallingford, CT 06492-1722
Activities	Association of employees, Employee or member welfare association
Subsection	Labor Organization
Ruling Date	07/1970
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2014
Assets	$1,000,000 to $4,999,999
Income	$500,000 to $999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$2,424,636
Amount of Income	$808,582
Form 990 Revenue Amount	$599,417

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	Yes	Yes
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	No	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	Yes	Yes
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		9	10
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		23	15
Did the organization file all required federal employment tax returns?		No	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$15,593	$17,592
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2012	2013	2014
Statement of Revenue
Total revenue	$597,300	$594,004	$599,417
Contributions, Gifts, Grants and Other Similar Amounts	$0	$0	$0
Program Service Revenue	$632,863	$643,892	$634,599
0		$643,631	$634,434
0		$261	$165
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$15,871	$14,553	$13,383
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental loss	$-68,419	$-68,216	$-66,930
Gross rents (Real / Personal)	$104,224 / $0	$109,738 / $0	$112,324 / $0
Less: rental expenses (Real / Personal)	$172,643 / $0	$177,954 / $0	$179,254 / $0
Rental income or (loss) (Real / Personal)	$-68,419 / $0	$-68,216 / $0	$-66,930 / $0
Net gain/loss from sales of assets other than inventory	$16,985	$3,775	$14,275
Gross amount from sales of assets other than inventory (Securities / Other)	$153,671 / $1,060	$8,147 / $2,595	$44,186 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$137,746 / $0	$6,967 / $0	$29,911 / $0
Gain or (loss) (Securities / Other)	$15,925 / $1,060	$1,180 / $2,595	$14,275 / $0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$0	$0	$4,090
0		$0	$4,090
All other revenue		$0	$0

	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$672,925	$460,558	$495,186
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$16,845	$17,156	$17,592
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$136,610	$65,360	$75,384
Pension plan accruals and contributions		$250	$1,250
Other employee benefits		$0	$0
Payroll taxes	$26,091	$9,517	$11,400
Fees for services (non-employees)
Management		$0	$0
Legal		$750	$503
Accounting		$8,825	$17,625
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$7,909	$6,224
Other		$25,072	$9,285
Advertising and promotion		$400	$1,050
Office expenses		$46,190	$39,979
Information technology		$0	$0
Royalties		$0	$0
Occupancy		$0	$0
Travel		$50	$10
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$10,681	$13,624
Interest		$0	$1,005
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$11,628	$7,748
Insurance		$0	$6,237
Other expenses		$194,006	$185,842
Other expenses		$21,750	$28,750
Other expenses		$14,784	$24,705
Other expenses		$13,221	$12,328
Other expenses		$13,009	$34,645

	2012	2013	2014
Balance Sheet
Total assets	$2,067,083	$2,184,809	$2,424,636
Cash - non-interest-bearing		$268,022	$366,192
Savings and temporary cash investments		$126,955	$126,972
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$0	$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$0	$0
Land, buildings, and equipment: cost or other basis		$1,223,710	$1,188,882
Investments - publicly traded securities		$0	$734,328
Investments - other securities		$557,476	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$8,646	$8,262
Total liabilities	$239,668	$223,948	$201,952
Accounts payable and accrued expenses		$0	$0
Grants payable		$0	$0
Deferred revenue		$0	$0
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$236,668	$217,684	$198,912
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$6,264	$3,040
Total net assets or fund balances	$1,827,415	$1,960,861	$2,222,684
Unrestricted net assets		$1,960,861	$2,222,684
Temporarily restricted net assets		$0	$0
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
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7	Unite Here, Local 217	425 College St, New Haven, CT 06511-6667	CT	1988-02	$1,342,429
8	United Action Connecticut Inc	19 S Canal St, Plainville, CT 06062-2711	CT	1998-12	$31,841
9	United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, New England States Pipe Trades Assn	1250 E Main St, Meriden, CT 06450-4806	CT	1941-01	$442,800
10	United Auto Aerospace & Agricultural Workers, 376 Local Welfare Fund	97 South Street, West Hartford, CT 06110-1960	CT	1973-03	$703,856
11	United Brotherhood Of Carpenters & Joiners Of America 24, 24 Bcj	500 Main St, Wallingford, CT 06492-1722	CT	1970-07	$808,582
12	United Brotherhood Of Carpenters & Joiners Of America No 43 Assoc Inc	885 Wethersfield Ave, Hartford, CT 06114-3126	CT	1940-10	$49,200
13	United Brotherhood Of Carpenters & Joiners Of America, 1302 Bcj	C/O Ed Lorah Associates Llc 5 Shaws, New London, CT 06320	CT	1940-10	$73,469
14	United Brotherhood Of Carpenters & Joiners Of America, 210 Local Ubc & J	Joiners Of America Local 210, Monroe, CT 06468	CT	1953-01	$438,796
15	United Brotherhood Of Carpenters & Joiners Of America	500 Main Street, Yalesville, CT 06492-4739	CT	1990-05	$5,155
16	United Brotherhood Of Carpenters & Joiners Of America, 43 Bcj	885 Wethersfield Ave, Hartford, CT 06114-3126	CT	1953-01	$290,826
17	United Cerebral Palsy Association Of Eastern Connecticut Inc	42 Norwich Rd, Quaker Hill, CT 06375-1139	CT	1967-07	$2,973,344
18	United Cerebral Palsy Association Of Southern Connecticut Inc, Ucpa Of So Ct Inc	9496 South Turnpike Rd, Wallingford, CT 06492	CT	1982-12	$1,070,485
19	United Community And Family Services Inc	34 E Town St, Norwich, CT 06360-2317	CT	1943-08	$26,880,899
20	United Community Church Of Christ	PO BOX 2002, Waterbury, CT 06722-2002	CT	2008-03	$18,161

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	United Brotherhood Of Carpenters & Joiners Of America	4500 S 129th East Ave Ste 125, Tulsa, OK 74134-5959	OK	1940-10	$182,458,005
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, 4008 Sw Regional Council Of Carpent	4500 S 129th East Ave Ste 125, Tulsa, OK 74134-5959	OK	1940-10	$346,921,260
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, 4148 Metropolitan Dist Council Phil	1803 Spring Garden St, Philadelphia, PA 19130-3916	PA	1940-10	$119,172,249
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, 4046 Ohio & Vicinity Regional Counc	3615 Chester Ave, Cleveland, OH 44114-4622	OH	1940-10	$53,742,283
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, 4275 Chicago Rgnl Cncl Of Carpenter	12 E Erie St, Chicago, IL 60611-2795	IL	1940-10	$49,432,345
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, 4014 Indiana-Kentucky-Ohio Reg Cncl	771 Greenwood Springs Dr, Greenwood, IN 46143-6899	IN	1940-10	$47,278,032
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, 4112 New York City & Vicinity Dc	395 Hudson Street, New York, NY 10014-3669	NY	1940-10	$41,289,250
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, Northeast Regional Council Of Carpe	91 Fieldcrest Ave, Edison, NJ 08837-3627	NJ	1940-10	$39,172,976
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, 4140 Northern California Regional	265 Hegenberger Rd Ste 200, Oakland, CA 94621-1480	CA	1970-07	$38,183,372
Subordinate	Carpenters District Council, 4089 St Louis & Vi	1401 Hampton Ave, St Louis, MO 63139-3159	MO	1940-10	$35,220,816
Subordinate	North Central States Regional Council Of Carpenters	N2216 Bodde Rd, Kaukauna, WI 54130-9740	WI	1940-10	$31,921,240
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, Pacific Nw Regional Council Of Carp	25120 Pacific Hwy S Suite 200, Kent, WA 98032-5436	WA	1940-10	$29,834,281
Subordinate	United Brotherhood Of Carpenters And Joiners Of America, 4025 Keystone Mountain Lakes Reg Co	Suite 200, Pittsburgh, PA 15205	PA	1940-10	$27,688,536
Subordinate	Carpenters District Council Of Kansas City & Vicinity	625 W 39th St Ste 201, Kansas City, MO 64111-2992	MO	1940-10	$23,662,867
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, 4064 Local	750 Dorchester Ave, Dorchester, MA 02125-1132	MA	1970-07	$22,661,278
Subordinate	Lakes And Plains Regional Council Of Carpenters And Joiners, 4020 Bcj	N2216 Bodde Rd, Kaukauna, WI 54130-9740	WI	1940-10	$16,658,937
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, 4067 Midatlantic Rc	8500 Pennsylvania Ave, Uppr Marlboro, MD 20772-2659	MD		$14,204,036
Subordinate	Empire State Regional Council Of Carpenters	14 Saw Mill River Rd, Hawsthorne, NY 10532-1521	NY	1949-05	$13,315,772
Subordinate	United Brotherhood Of Carpenters & Joiners Of America, 4170 Local	12788 Se Stark St, Portland, OR 97233-1539	OR	1970-07	$5,262,071
Subordinate	Mid Central Illinois Regional Council Of Carpenters, M C I R C C	Council Of Carpenters 1 Kalmia, Springfield, IL 62702	IL	1970-07	$4,558,067

Number of affiliated organizations

Alaska	6
Alabama	8
Arkansas	14
Arizona	3
California	55
Colorado	5
Connecticut	4
District of Columbia	1
Delaware	3
Florida	23
Georgia	8
Hawaii	3
Iowa	10
Idaho	4
Illinois	62
Indiana	37
Kansas	5
Kentucky	12
Louisiana	12
Massachusetts	22
Maryland	11
Maine	5
Michigan	15
Minnesota	17
Missouri	48

Mississippi	9
Montana	7
North Carolina	1
North Dakota	2
Nebraska	5
New Hampshire	2
New Jersey	36
New Mexico	6
Nevada	4
New York	32
Ohio	48
Oklahoma	6
Oregon	28
Pennsylvania	54
Rhode Island	1
South Carolina	3
South Dakota	1
Tennessee	11
Texas	15
Utah	2
Virginia	10
Washington	51
Wisconsin	37
West Virginia	11

Total

775

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