IBEW LOCAL 400 BENEVOLENT FUND: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
IBEW LOCAL 400 BENEVOLENT FUND (EIN 84-6445378)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-06-03
IRS object ID
202511549349200951
Schema version
2024v5.1
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

FieldValueIRS element (for citing)
Return2025-06-03T13:01:22-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN222951202PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MSPC CPAS & ADVISORS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1340 NORTH AVENUE EASTAddressLine1Txt
CityCRANFORDCityNm
State AbbreviationNJStateAbbreviationCd
ZIP070162496ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN846445378EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IBEW LOCAL 400 BENEVOLENT FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlIBEWBusinessNameControlTxt
Phone7326817111PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1256AddressLine1Txt
CityWALLCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07719ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL RICCAPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7326817111PhoneNum
Signature2025-06-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPATRICK M TROMBETTA CPAPreparerPersonNm
PTINP00450410PTIN
Phone9082727000PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Gross Receipts$129,625GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Fundraising Gross Income$104,575FundraisingGrossIncomeAmt
Special Events Direct Expenses$41,408SpecialEventsDirectExpensesAmt
Special Events Net Income Loss$63,167SpecialEventsNetIncomeLossAmt
Other Revenue Total$25,050OtherRevenueTotalAmt
Total Revenue$88,217TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$0FeesAndOtherPymtToIndCntrctAmt
Other Expenses Total$80,563OtherExpensesTotalAmt
Total Expenses$80,563TotalExpensesAmt
Excess Or Deficit For Year$7,654ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$79,049NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$86,703NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$79,087BOYAmt
EOY$86,441EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$262EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$79,087BOYAmt
EOY$86,703EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$38BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$79,049BOYAmt
EOY$86,703EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeTO 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

FieldValueIRS element (for citing)
Description Program Srvc AccomTO ESTABLISH A TAX-EXEMPT SCHOLARSHIP FUND FOR THE CHILDREN, STEPCHILDREN, AND GRANDCHILDREN OF UNION MEMBERSDescriptionProgramSrvcAccomTxt
Grants And Allocations$0GrantsAndAllocationsAmt
Program Service Expenses$0ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$0TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JAMES MORAN
TRUSTEE1.00$0$0$0
MICHAEL RICCA
TRUSTEE1.00$0$0$0
ROBERT BAUMGARTNER
TRUSTEE1.00$0$0$0
LEE SANBORN
TRUSTEE1.00$0$0$0
ROBERT INGMAN
TRUSTEE1.00$0$0$0
GEORGE LANE
TRUSTEE1.00$0$0$0
ROCCO DAMATO
TRUSTEE1.00$0$0$0
ROBERT SULLIVAN
TRUSTEE1.00$0$0$0
JOSEPH VOGT
TRUSTEE1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TAXPAYERBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1256AddressLine1Txt
CityWALLCityNm
State AbbreviationNJStateAbbreviationCd
ZIP07719ZIPCd
FieldValueIRS element (for citing)
Phone8567952181PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$94,660CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$108,995CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$107,198CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$102,362CurrentTaxYearMinus1YearAmt
Current Tax Year$104,575CurrentTaxYearAmt
Total$517,790TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$94,660CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$108,995CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$107,198CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$102,362CurrentTaxYearMinus1YearAmt
Current Tax Year$104,575CurrentTaxYearAmt
Total$517,790TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$517,790PublicSupportTotal509Amt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,129CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year$307CurrentTaxYearMinus1YearAmt
Current Tax Year$25,050CurrentTaxYearAmt
Total$26,486TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$95,789CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$108,995CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$107,198CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$102,669CurrentTaxYearMinus1YearAmt
Current Tax Year$129,625CurrentTaxYearAmt
Total$544,276TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.95130PublicSupportCY509Pct
Public Support PY5090.99700PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF OUTINGEvent1Nm
Gross Receipts Event1$102,665GrossReceiptsEvent1Amt
Gross Revenue Event1$102,665GrossRevenueEvent1Amt
Other Direct Expenses Event1$39,552OtherDirectExpensesEvent1Amt
Event2PICNICEvent2Nm
Gross Receipts Event2$1,910GrossReceiptsEvent2Amt
Gross Revenue Event2$1,910GrossRevenueEvent2Amt
Other Direct Expenses Event2$1,856OtherDirectExpensesEvent2Amt
Gross Receipts Total$104,575GrossReceiptsTotalAmt
Gross Revenue Total Events$104,575GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$41,408OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$41,408DirectExpenseSummaryEventsAmt
Net Income Summary$63,167NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 8 - OTHER REVENUEDESCRIPTION: OTHER INCOME. AMOUNT: 25,050.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: SCHOLARSHIPS. AMOUNT: 14,000. DESCRIPTION: INSURANCE. AMOUNT: 997. DESCRIPTION: SPONSORSHIPS. AMOUNT: 46,900. DESCRIPTION: CHARITABLE CONTRIBUTIONS. AMOUNT: 17,783. DESCRIPTION: BANK CHARGES. AMOUNT: 67. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 610. DESCRIPTION: COMPUTER & INTERNET EXPENSES. AMOUNT: 206. TOTAL TO FORM 990-EZ, LINE 16: 80,563.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETSDESCRIPTION: ACCOUNTS PAYABLE . BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 262.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIESDESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 38. END OF YEAR AMOUNT: 0.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE 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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