2024-08-27T13:08:44-05:00 2023-12-31 043508036 MANZI & ASSOCIATES LLC 855 TURNPIKE STREET NORTH ANDOVER MA 01845 990 2023-01-01 237047500 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS BUILDING CORPORATION INTE 6174365100 256 FREEPORT STREET DORCHESTER MA 02122 KEVIN W MONAHAN TREASURER 6174365100 2024-07-25 1 0 JEANNIE MICKEL P01058630 9789751099 2023 2024-08-08 14:25:15Z KEVIN W MONAHAN 256 FREEPORT STREET DORCHESTER MA 02122 2462120 0 X N/A X 1977 MA 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. 11 11 12 0 0 0 1526243 1597161 0 0 155 378 846813 864581 2373211 2462120 0 0 0 0 881878 987302 0 0 0 1245279 1486028 2127157 2473330 246054 -11210 15147038 15176778 0 0 15147038 15176778 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. 0 0 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. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 2 0 1 12 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 0 0 1 1 0 0 X KEVIN W MONAHAN TREASURER 6174365100 256 FREEPORT STREET DORCHESTER MA 02122 LOUIS ANTONELLIS BUSINESS MANAGER 2.00 65.00 X X 0 246534 76228 KEVIN W MONAHAN TREASURER 2.00 50.00 X X 0 196065 69817 ROBERT SHEEHAN PRESIDENT 2.00 50.00 X X 0 195027 69817 JAMES FLEMING RECORDING SECRETARY 2.00 50.00 X X 0 194177 69817 PHIL DECOLA EXECUTIVE BOARD 0.50 3.00 X 0 13812 0 MICHAEL DONAHUE EXECUTIVE BOARD 0.50 30.00 X 0 13595 0 KEITH STERN EXECUTIVE BOARD 1.00 X 0 120346 68699 CHRIS SHEEHAN EXECUTIVE BOARD 1.00 X 0 3317 0 RICHARD MONAHAN VICE PRESIDENT 1.00 X 0 4479 0 BRIAN SHARPE EXECUTIVE BOARD 0.50 3.00 X X 0 13651 6099 JEFF SHEEHAN EXECUTIVE BOARD 1.00 X 0 11670 0 BOB BONNANO FACILITIES MANAGER 50.00 2.00 X 0 180161 181016 GARY WALKER BUSINESS AGENT 2.00 50.00 X 0 188514 69817 BRAD VINTON BUSINESS AGENT 2.00 50.00 X 0 188585 69817 RICH ANTONELLIS BUSINESS AGENT 2.00 50.00 X 0 188727 69817 DAVID O'LOUGHLIN BUSINESS AGENT 0.50 3.00 X 0 188798 69817 TIM LONG BUSINESS AGENT 0.50 3.00 X 0 188585 69817 0 2136043 890578 0 0 1 0 CITYWIDE CONTRACTING LLC 161 GRANITE AVE BOSTON MA 02124 RESTORATIONS 567200 H & H BUILDERS INC 141 BUTTONWOOD ST DORCHESTER MA 02125 RENOVATIONS 230749 LYNNWELL ASSOCIATES INC 65 TEED DR RANDOLPH MA 02368 MAINTENANCE 201716 NEXAMP INC 101 SUMMER ST 2ND FLOOR BOSTON MA 02110 SOLAR FIELD 122798 4 1597161 1597161 378 378 834602 0 834602 834602 834602 MISCELLANEOUS 900099 29979 29979 29979 2462120 864581 0 378 818694 102805 65803 16199 21095 731 419716 489439 MAINTENANCE 467892 SUPPLIES 64612 LISCENSES FEES 6344 2473330 1702107 1128671 22578198 8890142 13125830 13688056 166847 207797 152254 152254 15147038 15176778 0 0 X 15147038 15176778 15147038 15176778 15147038 15176778 -11210 40950 0 X X 0 1 X 0 0 1277785 1277785 18956182 6909106 12047076 1552315 1298478 253837 791916 682558 109358 13688056 X 2462120 0 2462120 0 2462120 2473329 0 2473329 0 2473329 PART X, LINE 2: 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. 0 0 0 BOB BONNANO FACILITIES MANAGER 0 180161 0 0 0 0 0 31040 0 149976 0 361177 0 0 LOUIS ANTONELLIS BUSINESS MANAGER 0 246534 0 0 0 0 0 53764 0 22464 0 322762 0 0 KEVIN W MONAHAN TREASURER 0 196065 0 0 0 0 0 47353 0 22464 0 265882 0 0 ROBERT SHEEHAN PRESIDENT 0 195027 0 0 0 0 0 47353 0 22464 0 264844 0 0 JAMES FLEMING RECORDING SECRETARY 0 194177 0 0 0 0 0 47353 0 22464 0 263994 0 0 DAVID O'LOUGHLIN BUSINESS AGENT 0 188798 0 0 0 0 0 47353 0 22464 0 258615 0 0 RICH ANTONELLIS BUSINESS AGENT 0 188727 0 0 0 0 0 47353 0 22464 0 258544 0 0 BRAD VINTON BUSINESS AGENT 0 188585 0 0 0 0 0 47353 0 22464 0 258402 0 0 TIM LONG BUSINESS AGENT 0 188585 0 0 0 0 0 47353 0 22464 0 258402 0 0 GARY WALKER BUSINESS AGENT 0 188514 0 0 0 0 0 47353 0 22464 0 258331 0 0 KEITH STERN EXECUTIVE BOARD 0 120346 0 0 0 0 0 46235 0 22464 0 189045 0 0 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. 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) LINE 2 0 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) LINE 2 0 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 LOCAL UNION 103 IBEW J 360000 FAIR MARKET VALUE 103 IBEW HEALTH & WELFARE J 309533 FAIR MARKET VALUE