2018-04-27T08:34:13-05:00 2017-12-31 611436956 NOVAK FRANCELLA LLC ONE PRESIDENTIAL BLVD SUITE 330 BALA CYNWYD PA 19004 990 2017-01-01 041472124 IBEW LOCAL 104 UNION INTE 5086603900 130 WEST STREET WALPOLE MA 02081 BRIAN T MURPHY FINANCIAL SECRETARY 5086603900 2018-04-27 1 LOUIS VERZELLA CPA P00360279 6106689400 2018-04-24 2017 2022-09-23 18:48:47Z BRIAN T MURPHY 130 WEST STREET WALPOLE MA 02081 8165440 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 4399562 5962760 33665 327072 126235 123148 4559462 6412980 156209 81074 2804 11861 2032277 2202585 0 0 0 3088677 3016556 5279967 5312076 -720505 1100904 13815364 14916268 0 0 13815364 14916268 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 1 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 26 0 13 1 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 130 WEST STREET WALPOLE MA 02081 HUGH BOYD TREASURER 40.00 X 147874 0 62816 BRIAN MURPHY BUS. MGR./ FIN.SEC. 40.00 X 160227 0 62816 BRIAN PIERCE PRESIDENT 40.00 X 138988 0 62816 JIM BREARE EXECUTIVE BOARD 40.00 X 139367 0 62816 JARED CORMIER VICE PRESIDENT (P) 5.00 X 0 0 0 JASON BENTLEY RECORDING SECRETARY 40.00 X 152792 0 62816 WILLIAM SAUNDERS EXECUTIVE BOARD 5.00 X 0 0 0 STEVE OSBOURNE EXECUTIVE BOARD 5.00 X 0 0 0 SEAN MATHEWS VICE PRESIDENT 5.00 X 0 0 0 BRIAN BREARE EXAMINING BOARD 5.00 X 0 0 0 TRAVIS DUGAN EXAMINING BOARD 5.00 X 0 0 0 JOHN LEPARDO EXAMINING BOARD 5.00 X 0 0 0 WAYNE BATEMAN EXECUTIVE BOARD 5.00 X 0 0 0 THOMAS COSTELLO EXECUTIVE BOARD 5.00 X 0 0 0 TIM BURGESS BUSINESS REPRESENTATIVE 40.00 X 142364 0 62511 DAVID MOREAU ORGANIZER 40.00 X 119548 0 55359 1001160 0 431950 7 0 1 0 0 MEMBERSHIP DUES 900099 5947390 5947390 REIMBURSED EXPENSES 900099 15370 15370 5962760 46278 46278 96512 0 96512 96512 96512 1993491 8637 1721334 0 272157 8637 280794 280794 34246 31126 3120 3120 SALE OF PROMOTIONAL MATERIALS 900099 22294 22294 OTHER INCOME 900099 1222 1222 23516 6412980 6363582 0 49398 77824 3250 11861 1053330 662013 220770 145844 120628 38225 41527 10088 8397 118809 96290 30592 233350 96429 27569 57 547337 183419 126519 MARKET RECOVERY 1353342 TRAINING EXPENSE 56503 LOAN FEE 33768 EDUCATION AND PUBLICITY 12035 2300 5312076 572669 1430043 1044724 1332303 6785058 912806 4005246 5872252 520635 1901670 7672090 4380000 13815364 14916268 0 0 X 13815364 14916268 13815364 14916268 13815364 14916268 1100904 0 X X 0 1 X 1 0 1 1 0 100000 100000 2427184 410025 2017159 4257874 502781 3755093 5872252 ANNUITIES/INSURANCE 4380000 C 4380000 X 6444106 31126 31126 6412980 0 6412980 5343202 31126 31126 5312076 0 5312076 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: GOLF TOURNAMENT EXPENSES 31,126. PART XII, LINE 2D - OTHER ADJUSTMENTS: GOLF TOURNAMENT EXPENSES 31,126. GOLF TOURNAMENT 34246 34246 19557 11569 34246 34246 19557 11569 31126 3120 0 IBEW SECOND DISTRICT 4 ARMSTRONG ROAD 2ND FLR SHELTON CT 06484 530088380 501(C)(5) 25000 2ND DISTRICT PROGRESS MEETING IBEW PAC 900 SEVENTH STREETNW WASHINGTON DC 20001 14182 FINANCIAL SUPPORT NATIONAL MARINE LIFE CENTER 120 MAIN STREET BUZZARDS BAY MA 02532 5000 FINANCIAL SUPPORT NEW ENGLAND HONOR FLIGHT PO BOX 12687 HOOKSETT NH 03106 5000 FINANCIAL SUPPORT RIAFC FOUNDATION HONOR FLIGHT 24 FAIRBANKS STREET PROVIDENCE RI 02908 5000 FINANCIAL SUPPORT THE GRANITE HOUSE 35 W BROADWAY DERRY NH 03038 11000 FINANCIAL SUPPORT X 0 0 0 HUGH BOYD TREASURER 147874 0 0 0 0 0 43916 0 18900 0 210690 0 0 0 BRIAN MURPHY BUS. MGR./ FIN.SEC. 160227 0 0 0 0 0 43916 0 18900 0 223043 0 0 0 BRIAN PIERCE PRESIDENT 138988 0 0 0 0 0 43916 0 18900 0 201804 0 0 0 JIM BREARE EXECUTIVE BOARD 139367 0 0 0 0 0 43916 0 18900 0 202183 0 0 0 JASON BENTLEY RECORDING SECRETARY 152792 0 0 0 0 0 43916 0 18900 0 215608 0 0 0 TIM BURGESS BUSINESS REPRESENTATIVE 142364 0 0 0 0 0 43611 0 18900 0 204875 0 0 0 DAVID MOREAU ORGANIZER 119548 0 0 0 0 0 33909 0 21450 0 174907 0 0 0 KAREN MURPHY SPOUSE OF OFFICER 92286 PAYROLL 0 FORM 990, PART VI, SECTION A, LINE 2 IBEW LOCAL 104 HAS A FAMILY RELATIONSHIP BETWEEN TWO TRUSTEES 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 0 0 0