2023-07-06T09:34:45-05:00 2022-12-31 611436956 NOVAK FRANCELLA LLC 40 MONUMENT RD 5TH FLR BALA CYNWYD PA 19004 990 2022-01-01 041472124 IBEW LOCAL 104 UNION INTE 5086603900 900 SOUTH MAIN STREET MANSFIELD MA 02048 BRIAN T MURPHY FINANCIAL SECRETARY 5086603900 2023-07-06 1 BRIAN MURPHY 999009999 0 LOUIS VERZELLA CPA P00360279 6106689400 2023-07-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRIAN T MURPHY 900 SOUTH MAIN STREET MANSFIELD MA 02048 17525725 0 X N/A X 1900 MA TO ESTABLISH AND MAINTAIN ADEQUATE WAGES FOR OUR LABOR; TO REQUIRE OF OUR MEMBERS SKILL, INTELLIGENCE AND CHARACTER; TO PROTECT OUR EMPLOYERS FROM THE UNSKILLED AND INEXPERIENCED WORKER; TO ADVANCE THE PRINCIPLES AND PRACTICES OF CONCILIATION AND ARBITRATION IN THE SETTLEMENT OF ANY DIFFERENCES WITH OUR EMPLOYERS; TO PROTECT AND AID OUR UNEMPLOYED, DISTRESSED AND SICK MEMBERS; TO DEFEND OUR RIGHTS AND ADVANCE OUR INTEREST AS ELECTRICAL WORKERS BY ALL LAWFUL MEANS; TO AID AND ENCOURAGE ALL HONORABLE EFFORTS THAT WILL BETTER THE CONDITIONS OF LABOR; AND TO MAKE OUR CARD AND SEAL A CERTIFICATE OF FRATERNITY, HONESTY, EFFICIENCY AND RELIABILITY. 13 8 13 0 0 0 0 0 10627827 9765289 934927 -250911 293697 311368 11856451 9825746 57683 83118 0 2551 2663906 2928075 0 0 0 4604814 4270367 7326403 7284111 4530048 2541635 25267298 27808933 0 0 25267298 27808933 X TO ESTABLISH AND MAINTAIN ADEQUATE WAGES FOR OUR LABOR; TO REQUIRE OF OUR MEMBERS SKILL, INTELLIGENCE AND CHARACTER; TO PROTECT OUR EMPLOYERS FROM THE UNSKILLED AND INEXPERIENCED WORKER; TO ADVANCE THE PRINCIPLES AND PRACTICES OF CONCILIATION AND ARBITRATION IN THE SETTLEMENT OF ANY DIFFERENCES WITH OUR EMPLOYERS; TO PROTECT AND AID OUR UNEMPLOYED, DISTRESSED AND SICK MEMBERS; TO DEFEND OUR RIGHTS AND ADVANCE OUR INTEREST AS ELECTRICAL WORKERS BY ALL LAWFUL MEANS; TO AID AND ENCOURAGE ALL HONORABLE EFFORTS THAT WILL BETTER THE CONDITIONS OF LABOR; AND TO MAKE OUR CARD AND SEAL A CERTIFICATE OF FRATERNITY, HONESTY, EFFICIENCY AND RELIABILITY. 0 0 REPRESENTS THE UNION MEMBERS IN LABOR AND CONTRACT NEGOTIATIONS. TO ESTABLISH AND MAINTAIN AN ADEQUATE WAGE FOR OUR MEMBERS LABOR. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 34 0 13 1 0 0 0 0 0 0 0 0 X 13 8 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X OFFICERS 5086603900 900 S MAIN STREET MANSFIELD MA 02048 HUGH BOYD TREASURER 40.00 X 174392 0 76545 BRIAN MURPHY BUS. MGR./ FIN.SEC. 40.00 X 188544 0 76691 BRIAN PIERCE PRESIDENT 40.00 X 176601 0 76545 JASON BENTLEY RECORDING SECRETARY 40.00 X 175466 0 76545 JOHN LEPARDO EXECUTIVE BOARD (P) 5.00 X 0 0 0 SEAN MATHEWS VICE PRESIDENT 5.00 X 0 0 0 THOMAS COSTELLO EXECUTIVE BOARD (P) 5.00 X 0 0 0 JAMES FOSTER EXECUTIVE BOARD 5.00 X 167207 0 76362 JOSEPH BREARE EXECUTIVE BOARD 5.00 X 660 0 0 NICHOLAS FERZOCO EXECUTIVE BOARD (P) 5.00 X 2589 0 0 KYLE LAZARON EXAMINING BOARD 5.00 X 1779 0 0 JOSEPH SPARGO EXAMINING BOARD (P) 5.00 X 0 0 0 AARON GRECO EXAMINING BOARD 5.00 X 600 0 0 THOMAS RICE EXECUTIVE BOARD 5.00 X 2469 0 0 SEAN LAZARON EXECUTIVE BOARD 5.00 X 3112 0 0 MARK POTTER EXECUTIVE BOARD 5.00 X 0 0 0 PATRICK O'MALLEY EXAMINING BOARD 5.00 X 0 0 0 TIM BURGESS BUSINESS REPRESENTATIVE 40.00 X 174446 0 76545 DAVID MOREAU ORGANIZER 40.00 X 142229 0 71920 COLLEEN EATON OUTSIDE PR 40.00 X 109067 0 59498 ELISE JOYCE OFFICE ADMINISTRATION 40.00 X 109067 0 59498 LAURIE GOWEN OFFICE ADMINISTRATION 40.00 X 106067 0 59498 1534295 0 709647 10 0 1 0 RAYMOND JAMES FINANCIAL SERVICES 17 NORTH ROAD CHELMSFORD MA 01824 INVESTMENT BROKER 134481 1 MEMBERSHIP DUES 900099 9765289 9765289 9765289 534658 534658 271793 0 271793 271793 271793 6788839 63322 7588697 49033 -799858 14289 -785569 -785569 57255 32990 24265 24265 28134 29259 -1125 -1125 OTHER INCOME 900099 16435 16435 16435 9825746 10053517 0 -227771 81368 1750 2551 1262134 933006 295157 301109 136669 68553 71069 134481 1340 77093 81621 64507 392927 177964 69179 807610 363736 212273 MARKET RECOVERY 1487695 TRAINING EXPENSE 211920 FLOWERS & GIFTS 25204 ELECTION EXPENSE 12372 10823 7284111 864681 1443366 2358649 1620695 10394890 2089724 8613595 8305166 13430373 16439706 25267298 27808933 0 0 X 25267298 27808933 25267298 27808933 25267298 27808933 2541635 0 X X 0 1 X 1 0 1 1 0 9204107 1355974 7848133 1190783 733750 457033 8305166 X PART X, LINE 2: PURSUANT TO SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND STATE INCOME TAX LAW, THE LOCAL IS EXEMPT FROM THE PAYMENT OF FEDERAL AND STATE INCOME TAXES. INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 104 BUILDING CORPORATION (BUILDING CORPORATION) AND THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 104 BROTHERHOOD FUND (BROTHERHOOD FUND) ARE ALSO TAX EXEMPT ORGANIZATIONS. MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY IF THE LOCAL HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE LOCAL. GOLF TOURNAMENT 57255 57255 870 17065 15055 57255 57255 870 17065 15055 32990 24265 0 IBEW PAC 900 SEVENTH STREETNW WASHINGTON DC 20001 526147771 527 0 20988 FINANCIAL SUPPORT MASSACHUSETTS AFL-CIO SCHOLARSHIP CORPORATION 389 MAIN STREET MALDEN MA 02148 043321535 501(C)(5) 0 20000 SCHOLARSHIP CONTRIBUTION DREAM DAY 165 NAN KE RAFE PATH BREWSTER MA 02631 501(C)(3) 0 29405 FINANCIAL SUPPORT X 0 0 0 BRIAN MURPHY BUS. MGR./ FIN.SEC. 188544 0 0 0 0 0 49886 0 26805 0 265235 0 0 0 BRIAN PIERCE PRESIDENT 176601 0 0 0 0 0 49886 0 26659 0 253146 0 0 0 JASON BENTLEY RECORDING SECRETARY 175466 0 0 0 0 0 49886 0 26659 0 252011 0 0 0 TIM BURGESS BUSINESS REPRESENTATIVE 174446 0 0 0 0 0 49886 0 26659 0 250991 0 0 0 HUGH BOYD TREASURER 174392 0 0 0 0 0 49886 0 26659 0 250937 0 0 0 JAMES FOSTER EXECUTIVE BOARD 167207 0 0 0 0 0 49886 0 26476 0 243569 0 0 0 DAVID MOREAU ORGANIZER 142229 0 0 0 0 0 45970 0 25950 0 214149 0 0 0 COLLEEN EATON OUTSIDE PR 109067 0 0 0 0 0 34236 0 25262 0 168565 0 0 0 ELISE JOYCE OFFICE ADMINISTRATION 109067 0 0 0 0 0 34236 0 25262 0 168565 0 0 0 LAURIE GOWEN OFFICE ADMINISTRATION 106067 0 0 0 0 0 34236 0 25262 0 165565 0 0 0 KAREN MURPHY FAMILY REALTIONSHIP WITH BRIAN MURPHY (BUSINESS MANAGER) 168630 WAGES AND BENEFITS 0 FORM 990, PART VI, SECTION A, LINE 2 IBEW LOCAL 104 HAS A FAMILY RELATIONSHIP BETWEEN JIM BREARE, REFERRAL AGENT/EXECUTIVE BOARD AND BRIAN BREARE, EXAMING BOARD AND JOSEPH BREARE, EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 6 IBEW LOCAL UNION NO. 104 IS A MEMBER ORGANIZATION. ADMISSION AND QUALIFICATION FOR MEMBERSHIP IS DISCUSSED IN ARTICLE XII OF LOCAL 104'S BY-LAWS. THE BY-LAWS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION A, LINE 7A THE ELECTIONS OF IBEW LOCAL UNION NO. 104'S OFFICERS BY ITS MEMBERS ARE DISCUSSED IN ARTICLE III, SECTION 4 OF THE LOCALS BT-LAWS. THE BY-LAWS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 11B IBEW LOCAL UNION NO. 104'S FORM 990 IS PREPARED BY ITS INDEPENDENT PUBLIC ACCOUNTANT WHO THEN FORWARDS THE COMPLETED FORM TO LOCAL 104'S FINANCIAL SECRETARY. THE FINANCIAL SECRETARY REVIEWS THE FORM 990 BEFORE SIGNATURE AND FILING. FORM 990, PART VI, SECTION B, LINE 12C IBEW LOCAL UNION NO. 104'S CONFLICT OF INTEREST POLICY IS REVIEWED AND MONITORED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 IBEW LOCAL UNION NO. 104'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 1: IBEW LOCAL UNION NO. 104 USES THE MODIFIED CASH BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C: IBEW LOCAL UNION NO. 104'S OFFICERS AND EXECUTIVE BOARD ARE RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT THAT PERFORMS THE AUDIT. IBEW LOCAL 104 BROTHERHOOD FUND 130 WEST STREET WALPOLE MA 02081 300092355 CHARITABLE ORGANIZATION MA 501(C)(3) 170(B)(1)(A)(VI) 0 IBEW LOCAL 104 OCCUPATIONAL SAFETY & HEALTH EDUCATION TRUST 130 WEST STREET WALPOLE MA 02081 222581643 TRAINING FUND MA 501(C)(3) 509(A)(3), TYPE II 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 IBEW LOCAL 104 OCCUPATIONAL SAFETY & HEALTH EDUCATION TRUST Q 68249 FMV