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ObjectId: 202221019349301217 - Submission: 2022-04-11
TIN: 23-7218430
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
20
Open to Public Inspection
Name of the organization
UA LOCAL 524 EDUCATION FUND
Employer identification number
23-7218430
Part I
Identification of Disregarded Entities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
Part II
Identification of Related Tax-Exempt Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
UNITED ASSOCIATION LOCAL UNION 524
711 COREY STREET
SCRANTON
,
PA
18505
24-0579955
REPRESENTS MEMBERS WORKING IN THE PIPE-TRADES INDUSTRY IN NORTH EAST PA
PA
501(C)(5)
No
(2)
PLUMBERS AND PIPEFITTERS LOCAL 524 PENSION & ANNUITY PLAN
711 COREY STREET
SCRANTON
,
PA
18505
23-1992413
COLLECTIVELY BARGAINED RETIREMENT BENEFIT PROGRAM
PA
401(A)
No
(3)
PLUMBERS AND PIPEFITTERS LOCAL 524 HEALTH & WELFARE PLAN
711 COREY STREET
SCRANTON
,
PA
18505
23-7424474
COLLECTIVELY BARGAINED WELFARE BENEFIT PROGRAM
PA
501(C)(9)
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2020
Page 2
Schedule R (Form 990) 2020
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
MARX SHEET METAL INC
373 HIGH ST
WILKESBARRE
,
PA
18703
23-2135368
CONTRIBUTING EMPLOYER
PA
27,382
No
(2)
BHI ENERGU SPECIALTY SERVICE LLC
2005 NEWPOINT PARKWAY
LAWRENCEVILLE
,
GA
30043
61-1717549
CONTRIBUTING EMPLOYER
GA
19,168
No
(3)
HT LYONS INC
7165 AMBASSABOR DR
ALLENTOWN
,
PA
18106
23-1900734
CONTRIBUTING EMPLOYER
PA
46,620
No
(4)
BIS FRUCON INDUSTRIAL SERVICES
PO BOX 32 RT 87
MEHOOPANY
,
PA
18629
26-1983340
CONTRIBUTING EMPLOYER
PA
17,846
No
(5)
O&M MULTI-TRADE COMPANY INC
1205 MID VALLEY DR
JESSUP
,
PA
184341820
23-2804211
CONTRIBUTING EMPLOYER
PA
20,932
No
(6)
MCCLURE COMPANY INC
PO BOX 1579
HARRISBURG
,
PA
17105
23-1420865
CONTRIBUTING EMPLOYER
PA
29,666
No
(7)
SCRANTON ELECTRIC HEATING & COOLING SERVICE INC
107 MIDDLE ST
SCRANTON
,
PA
18505
23-2466578
CONTRIBUTING EMPLOYER
PA
33,244
No
Schedule R (Form 990) 2020
Page 3
Schedule R (Form 990) 2020
Page
3
Part V
Transactions With Related Organizations.
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
Yes
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
No
o
Sharing of paid employees with related organization(s)
............................
1o
No
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
No
r
Other transfer of cash or property to related organization(s)
............................
1r
Yes
s
Other transfer of cash or property from related organization(s)
............................
1s
Yes
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
UNITED ASSOCIATION LOCAL UNION 524
K
48,000
FAIR MARKET VALUE
(2)
PLUMBERS AND PIPEFITTERS LOCAL 524 PENSION & ANNUITY PLAN
R
9,620
COLLECTIVE BARGAINING AGREEMENT
(3)
PLUMBERS AND PIPEFITTERS LOCAL 524 HEALTH & WELFARE PLAN
R
24,752
COLLECTIVE BARGAINING AGREEMENT
(4)
UNITED ASSOCIATION LOCAL UNION 524
R
7,743
COLLECTIVE BARGAINING AGREEMENT
(5)
UNITED ASSOCIATION LOCAL UNION 524
S
5,848
COLLECTIVE BARGAINING AGREEMENT
(6)
MARX SHEET METAL INC
S
27,382
COLLECTIVE BARGAINING AGREEMENT
(7)
BHI ENERGYSPECIALTY SERVICE LLC
S
19,168
COLLECTIVE BARGAINING AGREEMENT
(8)
HT LYONS INC
S
46,620
COLLECTIVE BARGAINING AGREEMENT
(9)
BIS FRUCON INDUSTRIAL SERVICES
S
17,846
COLLECTIVE BARGAINING AGREEMENT
(10)
MCCLURE COMPANY INC
S
29,666
COLLECTIVE BARGAINING AGREEMENT
(11)
O&M MULTI-TRADE COMPANY INC
S
20,932
COLLECTIVE BARGAINING AGREEMENT
(12)
SCRANTON ELECTRIC HEATING & COOLING SERVICE INC
S
33,244
COLLECTIVE BARGAINING AGREEMENT
Schedule R (Form 990) 2020
Page 4
Schedule R (Form 990) 2020
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership.
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2020
Page 5
Schedule R (Form 990) 2020
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
Schedule R (Form 990) 2020
Additional Data
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