INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS BUILDING CORP 1: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS BUILDING CORP 1 (EIN 23-7047500)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-27
- IRS object ID
- 202442409349300529
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-27T13:08:44-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043508036 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANZI & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 855 TURNPIKE STREET | AddressLine1Txt |
| City | NORTH ANDOVER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01845 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237047500 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL BROTHERHOOD OF ELECTRICAL | BusinessNameLine1Txt |
| Business Name Line2 | WORKERS BUILDING CORPORATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 6174365100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 256 FREEPORT STREET | AddressLine1Txt |
| City | DORCHESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02122 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN W MONAHAN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6174365100 | PhoneNum |
| Signature | 2024-07-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEANNIE MICKEL | PreparerPersonNm |
| PTIN | P01058630 | PTIN |
| Phone | 9789751099 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN W MONAHAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 256 FREEPORT STREET | AddressLine1Txt |
| City | DORCHESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,462,120 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1977 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | LOCAL 103, I.B.E.W. BUILDING CORPORATION'S PURPOSE IS TO HOLD TITLE TO REAL ESTATE WHICH ALLOWS ITS MEMBERS TO USE THE BUILDING TO CARRY OUT THEIR UNION ACTIVITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,526,243 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,597,161 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $155 | PYInvestmentIncomeAmt |
| CY Investment Income | $378 | CYInvestmentIncomeAmt |
| PY Other Revenue | $846,813 | PYOtherRevenueAmt |
| CY Other Revenue | $864,581 | CYOtherRevenueAmt |
| PY Total Revenue | $2,373,211 | PYTotalRevenueAmt |
| CY Total Revenue | $2,462,120 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $881,878 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $987,302 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,245,279 | PYOtherExpensesAmt |
| CY Other Expenses | $1,486,028 | CYOtherExpensesAmt |
| PY Total Expenses | $2,127,157 | PYTotalExpensesAmt |
| CY Total Expenses | $2,473,330 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $246,054 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$11,210 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $15,147,038 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,176,778 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,147,038 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,176,778 | NetAssetsOrFundBalancesEOYAmt |
| Mission | LOCAL 103, I.B.E.W. BUILDING CORPORATION'S PURPOSE IS TO HOLD TITLE TO REAL ESTATE WHICH ALLOWS ITS MEMBERS TO USE THE BUILDING TO CARRY OUT THEIR UNION ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | LOCAL 103, I.B.E.W. BUILDING CORPORATION'S PURPOSE IS TO HOLD TITLE TO REAL ESTATE WHICH ALLOWS ITS MEMBERS TO USE THE BUILDING TO CARRY OUT THEIR UNION ACTIVITIES. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN W MONAHAN TREASURER | PersonNm |
| Phone | 6174365100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 256 FREEPORT STREET | AddressLine1Txt |
| City | DORCHESTER | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02122 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| LOUIS ANTONELLIS | |||||||||
| BUSINESS MANAGER | 2.00 | 65.00 | Yes (X) | Yes (X) | $0 | $246,534 | $76,228 | ||
| KEVIN W MONAHAN | |||||||||
| TREASURER | 2.00 | 50.00 | Yes (X) | Yes (X) | $0 | $196,065 | $69,817 | ||
| ROBERT SHEEHAN | |||||||||
| PRESIDENT | 2.00 | 50.00 | Yes (X) | Yes (X) | $0 | $195,027 | $69,817 | ||
| JAMES FLEMING | |||||||||
| RECORDING SECRETARY | 2.00 | 50.00 | Yes (X) | Yes (X) | $0 | $194,177 | $69,817 | ||
| PHIL DECOLA | |||||||||
| EXECUTIVE BOARD | 0.50 | 3.00 | Yes (X) | $0 | $13,812 | $0 | |||
| MICHAEL DONAHUE | |||||||||
| EXECUTIVE BOARD | 0.50 | 30.00 | Yes (X) | $0 | $13,595 | $0 | |||
| KEITH STERN | |||||||||
| EXECUTIVE BOARD | 1.00 | Yes (X) | $0 | $120,346 | $68,699 | ||||
| CHRIS SHEEHAN | |||||||||
| EXECUTIVE BOARD | 1.00 | Yes (X) | $0 | $3,317 | $0 | ||||
| RICHARD MONAHAN | |||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $4,479 | $0 | ||||
| BRIAN SHARPE | |||||||||
| EXECUTIVE BOARD | 0.50 | 3.00 | Yes (X) | Yes (X) | $0 | $13,651 | $6,099 | ||
| JEFF SHEEHAN | |||||||||
| EXECUTIVE BOARD | 1.00 | Yes (X) | $0 | $11,670 | $0 | ||||
| BOB BONNANO | |||||||||
| FACILITIES MANAGER | 50.00 | 2.00 | $0 | $180,161 | $181,016 | Yes (X) | |||
| GARY WALKER | |||||||||
| BUSINESS AGENT | 2.00 | 50.00 | $0 | $188,514 | $69,817 | Yes (X) | |||
| BRAD VINTON | |||||||||
| BUSINESS AGENT | 2.00 | 50.00 | $0 | $188,585 | $69,817 | Yes (X) | |||
| RICH ANTONELLIS | |||||||||
| BUSINESS AGENT | 2.00 | 50.00 | $0 | $188,727 | $69,817 | Yes (X) | |||
| DAVID O'LOUGHLIN | |||||||||
| BUSINESS AGENT | 0.50 | 3.00 | $0 | $188,798 | $69,817 | Yes (X) | |||
| TIM LONG | |||||||||
| BUSINESS AGENT | 0.50 | 3.00 | $0 | $188,585 | $69,817 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,136,043 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $890,578 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CITYWIDE CONTRACTING LLC | |||||
| 161 GRANITE AVE | BOSTON | MA | 02124 | RESTORATIONS | $567,200 |
| H & H BUILDERS INC | |||||
| 141 BUTTONWOOD ST | DORCHESTER | MA | 02125 | RENOVATIONS | $230,749 |
| LYNNWELL ASSOCIATES INC | |||||
| 65 TEED DR | RANDOLPH | MA | 02368 | MAINTENANCE | $201,716 |
| NEXAMP INC | |||||
| 101 SUMMER ST 2ND FLOOR | BOSTON | MA | 02110 | SOLAR FIELD | $122,798 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $1,597,161 | MembershipDuesAmt |
| Total Contributions | $1,597,161 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $378 | TotalRevenueColumnAmt |
| Exclusion | $378 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $834,602 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $834,602 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $834,602 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $834,602 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $29,979 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $29,979 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $29,979 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,462,120 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $864,581 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $378 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $818,694 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,805 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,803 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,199 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,095 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $731 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $419,716 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $489,439 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MAINTENANCE | $467,892 |
| SUPPLIES | $64,612 |
| LISCENSES FEES | $6,344 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,473,330 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,702,107 | BOYAmt |
| EOY | $1,128,671 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $22,578,198 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,890,142 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,125,830 | BOYAmt |
| EOY | $13,688,056 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $166,847 | BOYAmt |
| EOY | $207,797 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,254 | BOYAmt |
| EOY | $152,254 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,147,038 | BOYAmt |
| EOY | $15,176,778 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,147,038 | BOYAmt |
| EOY | $15,176,778 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,147,038 | BOYAmt |
| EOY | $15,176,778 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,147,038 | BOYAmt |
| EOY | $15,176,778 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$11,210 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $40,950 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,277,785 | OtherCostOrOtherBasisAmt |
| Book Value | $1,277,785 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,956,182 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,909,106 | DepreciationAmt |
| Book Value | $12,047,076 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,552,315 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,298,478 | DepreciationAmt |
| Book Value | $253,837 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $791,916 | OtherCostOrOtherBasisAmt |
| Depreciation | $682,558 | DepreciationAmt |
| Book Value | $109,358 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,688,056 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,462,120 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,462,120 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,462,120 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,473,329 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,473,329 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,473,329 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE INTERNAL REVENUE SERVICE HAS DETERMINED THE UNION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION OR LIABILITY FOR FEDERAL INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION BELIEVES THAT IT CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZED A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BOB BONNANO | ||||||||||||||
| FACILITIES MANAGER | $0 | $180,161 | $0 | $0 | $0 | $0 | $0 | $31,040 | $0 | $149,976 | $0 | $361,177 | $0 | $0 |
| LOUIS ANTONELLIS | ||||||||||||||
| BUSINESS MANAGER | $0 | $246,534 | $0 | $0 | $0 | $0 | $0 | $53,764 | $0 | $22,464 | $0 | $322,762 | $0 | $0 |
| KEVIN W MONAHAN | ||||||||||||||
| TREASURER | $0 | $196,065 | $0 | $0 | $0 | $0 | $0 | $47,353 | $0 | $22,464 | $0 | $265,882 | $0 | $0 |
| ROBERT SHEEHAN | ||||||||||||||
| PRESIDENT | $0 | $195,027 | $0 | $0 | $0 | $0 | $0 | $47,353 | $0 | $22,464 | $0 | $264,844 | $0 | $0 |
| JAMES FLEMING | ||||||||||||||
| RECORDING SECRETARY | $0 | $194,177 | $0 | $0 | $0 | $0 | $0 | $47,353 | $0 | $22,464 | $0 | $263,994 | $0 | $0 |
| DAVID O'LOUGHLIN | ||||||||||||||
| BUSINESS AGENT | $0 | $188,798 | $0 | $0 | $0 | $0 | $0 | $47,353 | $0 | $22,464 | $0 | $258,615 | $0 | $0 |
| RICH ANTONELLIS | ||||||||||||||
| BUSINESS AGENT | $0 | $188,727 | $0 | $0 | $0 | $0 | $0 | $47,353 | $0 | $22,464 | $0 | $258,544 | $0 | $0 |
| BRAD VINTON | ||||||||||||||
| BUSINESS AGENT | $0 | $188,585 | $0 | $0 | $0 | $0 | $0 | $47,353 | $0 | $22,464 | $0 | $258,402 | $0 | $0 |
| TIM LONG | ||||||||||||||
| BUSINESS AGENT | $0 | $188,585 | $0 | $0 | $0 | $0 | $0 | $47,353 | $0 | $22,464 | $0 | $258,402 | $0 | $0 |
| GARY WALKER | ||||||||||||||
| BUSINESS AGENT | $0 | $188,514 | $0 | $0 | $0 | $0 | $0 | $47,353 | $0 | $22,464 | $0 | $258,331 | $0 | $0 |
| KEITH STERN | ||||||||||||||
| EXECUTIVE BOARD | $0 | $120,346 | $0 | $0 | $0 | $0 | $0 | $46,235 | $0 | $22,464 | $0 | $189,045 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | QUALIFICATION AND ADMISSION OF MEMBERS SHALL BE IN ACCORDANCE WITH ARTICLES XX AND XXI OF THE I.B.E.W. CONSTITUTION. THE LOCAL HAS "A" MEMBERS WHO ARE ELECTRICIANS AND "BA" MEMBERS WHO ARE TELECOMMUNICATIONS AND MAINTENANCE WORKERS. BOTH TYPES PAY DUES WHICH CONSIST OF REGULAR DUES AND WORKING DUES. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL MEMBERS OF GOOD STANDING ARE QUALIFIED TO VOTE AND ELECT THE MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL BOARD MEMBERS OF LOCAL 103, I.B.E.W. BUILDING CORPORATION ARE ALSO BOARD MEMBERS OF LOCAL 103, I.B.E.W. EDUCATIONAL CORPORATION, I.B.E.W. LOCAL 103 AND TAVERN 103, LIMITED, INC. EACH BOARD MEMBER DEVOTES AN AVERAGE OF 0.5 HOURS PER WEEK TO THEIR POSITIONS. THE OFFICERS OF THE BOARD DEVOTE AN AVERAGE OF 2 HOURS PER WEEK TO THEIR POSITIONS. LOUIS J. ANTONELLIS IS THE BUSINESS MANAGER AND THE FINANCIAL SECRETARY OF I.B.E.W. LOCAL 103, LOCAL 103 I.B.E.W. EDUCATIONAL CORPORATION CORPORATION, LOCAL 103 I.B.E.W. BUILDING CORPORATION AND TAVERN 103 LIMITED, INC. LOUIS WORKS AN AVERAGE OF 55 HOURS PER WEEK IN THIS CAPACITY. ROBERT SHEEHAN IS THE PRESIDENT OF I.B.E.W. LOCAL 103, LOCAL 103 I.B.E.W. EDUCATIONAL CORPORATION CORPORATION, LOCAL 103 I.B.E.W. BUILDING CORPORATION AND TAVERN 103 LIMITED, INC. ROBERT WORKS AN AVERAGE OF 55 HOURS PER WEEK IN THIS CAPACITY. |
| FORM 990, PART VI, SECTION B, LINE 11B | PRIOR TO FILING FORM 990, THE PRESIDENT, FINANCIAL SECRETARY, AND TREASURER OF THE ORGANIZATION'S GOVERNING BODY REVIEW THE RETURN IN ITS ENTIRETY. A COPY OF FORM 990, WHICH IS MADE AVAILABLE TO THE ENTIRE GOVERNING BODY, IS RETAINED IN THE OFFICE FILES. IN ADDITION, A COPY IS SENT TO THE SECOND DISTRICT, INTERNATIONAL OFFICE I.B.E.W. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION OF OFFICERS OF I.B.E.W. LOCAL 103 IS SET BY THE MEMBERS BASED ON THE WAGE RATE OF THE JOINT CONFERENCE COMMITTEE ELECTRICAL CONSTRUCTION INDUSTRY OF GREATER BOSTON AND IS DOCUMENTED IN THE BY-LAWS AND EMPLOYMENT CONTRACTS. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES FORM 990 AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNMENT DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE. |
| FORM 990, PART XII, LINE 1: | THE ORGANIZATION'S ACCOUNTS ARE MAINTAINED ON A MODIFIED CASH BASIS METHOD OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS METHOD OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. UNDER THIS METHOD ONLY INCOME COLLECTED, COSTS AND EXPENSES PAID, ASSETS AND LIABILITIES ARISING AS A RESULT OF CASH TRANSACTIONS, PROVISIONS FOR DEPRECIATION, AND WRITE-OFFS OF RECORDED ASSETS THAT HAVE BEEN ACQUIRED FOR CASH, ARE RECOGNIZED. SHORT TERM INVESTMENTS ARE PRESENTED AT FAIR VALUE. THEREFORE, ACCRUED INCOME, EXPENSES AND PAYABLES, WHICH WOULD BE RECOGNIZED UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, AND WHICH MAY BE MATERIAL IN AMOUNT, ARE NOT RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
| FORM 990, PART XII, LINE 2C: | THERE HAVE BEEN NO CHANGES IN THE OVERSIGHT PROCESS FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|
| LOCAL UNION 103 IBEW | |||||||||
| 256 FREEPORT STREET | DORCHESTER | MA | 02122 | 041472080 | UNION TO PROMOTE THE WELFARE OF MEMBERSHIP | MA | 501 (C) | 0 | |
| LOCAL 103 IBEW EDUCATIONAL CORPORATION | |||||||||
| 256 FREEPORT STREET | DORCHESTER | MA | 02122 | 222979998 | EDUCATION AND TRAINING OF MEMBERS | MA | 501 (C) | 0 | LINE 2 |
| TAVERN 103 LIMITED INC | |||||||||
| 256 FREEPORT STREET | DORCHESTER | MA | 02122 | 042615240 | STRENGTHEN SOLIDARITY | MA | 501 (C) | 0 | |
| JOINT APPRENTICESHIP AND TRAINING TRUST FUND LOCAL 103 IBEW | |||||||||
| 256 FREEPORT STREET | DORCHESTER | MA | 02122 | 510201858 | DEVELOP AND TRAIN ELECTRICIANS | MA | 501 (C) | 0 | LINE 2 |
| IBEW LOCAL 103 FEDERAL PAC | |||||||||
| 256 FREEPORT STREET | DORCHESTER | MA | 02122 | 834119621 | POLITICAL ACTIVITIES | MA | 527 | 0 | |
| LOCAL 103 IBEW PAC | |||||||||
| 256 FREEPORT STREET | DORCHESTER | MA | 02122 | 042813393 | POLITICAL ACTIVITIES | MA | 527 | 0 | |
| LOCAL 103 IBEW INDEPENDENT EXPENDITURES | |||||||||
| 256 FREEPORT STREET | DORCHESTER | MA | 02122 | POLITICAL ACTIVITIES | MA | 527 | 0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| LOCAL UNION 103 IBEW | ||
| J | $360,000 | FAIR MARKET VALUE |
| 103 IBEW HEALTH & WELFARE | ||
| J | $309,533 | FAIR MARKET VALUE |