SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2020
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,PA18505
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,PA18505
23-1992413
COLLECTIVELY BARGAINED RETIREMENT BENEFIT PROGRAM PA 401(A)    
 
No
(3)PLUMBERS AND PIPEFITTERS LOCAL 524 HEALTH & WELFARE PLAN
711 COREY STREET

SCRANTON,PA18505
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,PA18703
23-2135368
CONTRIBUTING EMPLOYER PA  
  27,382       No
(2) BHI ENERGU SPECIALTY SERVICE LLC

2005 NEWPOINT PARKWAY
LAWRENCEVILLE,GA30043
61-1717549
CONTRIBUTING EMPLOYER GA  
  19,168       No
(3) HT LYONS INC

7165 AMBASSABOR DR
ALLENTOWN,PA18106
23-1900734
CONTRIBUTING EMPLOYER PA  
  46,620       No
(4) BIS FRUCON INDUSTRIAL SERVICES

PO BOX 32 RT 87
MEHOOPANY,PA18629
26-1983340
CONTRIBUTING EMPLOYER PA  
  17,846       No
(5) O&M MULTI-TRADE COMPANY INC

1205 MID VALLEY DR
JESSUP,PA184341820
23-2804211
CONTRIBUTING EMPLOYER PA  
  20,932       No
(6) MCCLURE COMPANY INC

PO BOX 1579
HARRISBURG,PA17105
23-1420865
CONTRIBUTING EMPLOYER PA  
  29,666       No
(7) SCRANTON ELECTRIC HEATING & COOLING SERVICE INC

107 MIDDLE ST
SCRANTON,PA18505
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


Software ID:  
Software Version: