IBEW LOCAL 400 BENEVOLENT FUND: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- IBEW LOCAL 400 BENEVOLENT FUND (EIN 84-6445378)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-29
- IRS object ID
- 202441509349200329
- Schema version
- 2023v5.0
- 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 | 2024-05-29T10:19:22-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 222951202 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MSPC CPAS & ADVISORS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 340 NORTH AVENUE EAST | AddressLine1Txt |
| City | CRANFORD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 070162496 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 846445378 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IBEW LOCAL 400 BENEVOLENT FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IBEW | BusinessNameControlTxt |
| Phone | 7326817111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1256 | AddressLine1Txt |
| City | WALL | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07719 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL RICCA | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 7326817111 | PhoneNum |
| Signature | 2024-05-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | RICCA | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICK M TROMBETTA CPA | PreparerPersonNm |
| PTIN | P00450410 | PTIN |
| Phone | 9082727000 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Gross Receipts | $102,669 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Fundraising Gross Income | $102,362 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $62,168 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $40,194 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $307 | OtherRevenueTotalAmt |
| Total Revenue | $40,501 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $975 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $88,828 | OtherExpensesTotalAmt |
| Total Expenses | $89,803 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$49,302 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $128,351 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $79,049 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,089 | BOYAmt |
| EOY | $79,087 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,351 | BOYAmt |
| EOY | $79,087 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $38 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,351 | BOYAmt |
| EOY | $79,049 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO UNDERTAKE SUPPORT OF CERTAIN CHARITABLE ORGANIZATIONS IN THEIR COMMUNITY; AND TO ESTABLISH A TAX-EXEMPT SCHOLARSHIP FUND FOR THE CHILDREN, STEPCHILDREN, AND GRANDCHILDREN OF UNION MEMBERS; AND TO PROVIDE FOR CHARITABLE PURPOSES AND LESSEN THE BURDENS OF GOVERNMENT BY PROVIDING FINANCIAL ASSISTANCE TO UNION MEMBERS WHO HAVE SEVERE AND IMMEDIATE UNMET FINANCIAL NEEDS. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | TO ESTABLISH A TAX-EXEMPT SCHOLARSHIP FUND FOR THE CHILDREN, STEPCHILDREN, AND GRANDCHILDREN OF UNION MEMBERS | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $0 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| JAMES MORAN | ||||
| TRUSTEE | 1.00 | $0 | $0 | $0 |
| MICHAEL RICCA | ||||
| TRUSTEE | 1.00 | $0 | $0 | $0 |
| ROBERT BAUMGARTNER | ||||
| TRUSTEE | 1.00 | $0 | $0 | $0 |
| LEE SANBORN | ||||
| TRUSTEE | 1.00 | $0 | $0 | $0 |
| THOMAS TUCKER | ||||
| TRUSTEE | 1.00 | $0 | $0 | $0 |
| ROBERT INGMAN | ||||
| TRUSTEE | 1.00 | $0 | $0 | $0 |
| THOMAS LANE | ||||
| TRUSTEE | 1.00 | $0 | $0 | $0 |
| JOSEPH VOLPE | ||||
| TRUSTEE | 1.00 | $0 | $0 | $0 |
| DEAN CARTHY | ||||
| TRUSTEE | 1.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAXPAYER | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1256 | AddressLine1Txt |
| City | WALL | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07719 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8567952181 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $69,780 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $69,780 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $94,660 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $108,995 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,198 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $102,362 | CurrentTaxYearAmt |
| Total | $413,215 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $69,780 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $94,660 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $108,995 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,198 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $102,362 | CurrentTaxYearAmt |
| Total | $482,995 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $482,995 | PublicSupportTotal509Amt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $1,129 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $307 | CurrentTaxYearAmt |
| Total | $1,436 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $69,780 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $95,789 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $108,995 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,198 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $102,669 | CurrentTaxYearAmt |
| Total | $484,431 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99700 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99700 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF OUTING | Event1Nm |
| Gross Receipts Event1 | $99,937 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $99,937 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $60,609 | OtherDirectExpensesEvent1Amt |
| Event2 | PICNIC | Event2Nm |
| Gross Receipts Event2 | $2,425 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $2,425 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $1,559 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $102,362 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $102,362 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $62,168 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $62,168 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $40,194 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: OTHER INCOME . AMOUNT: 307. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: SCHOLARSHIPS. AMOUNT: 15,890. DESCRIPTION: INSURANCE. AMOUNT: 1,342. DESCRIPTION: SPONSORSHIPS. AMOUNT: 46,400. DESCRIPTION: CHARITABLE CONTRIBUTIONS. AMOUNT: 24,637. DESCRIPTION: BANK CHARGES. AMOUNT: 180. DESCRIPTION: OFFICE EXPENSES . AMOUNT: 379. TOTAL TO FORM 990-EZ, LINE 16: 88,828. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: ACCOUNTS PAYABLE . BEG. OF YEAR AMOUNT: 262. END OF YEAR AMOUNT: 0. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: ACCOUNTS PAYABLE . BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 38. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |
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