2015-05-22T10:22:33-05:00 2014-12-31 611436956 NOVAK FRANCELLA LLC ONE PRESIDENTIAL BLVD SUITE 330 BALA CYNWYD PA 19004 990 2014-01-01 041472124 IBEW LOCAL 104 UNION INTE 5086603900 130 WEST STREET WALPOLE MA 02081 BRIAN T MURPHY FINANCIAL SECRETARY 5086603900 2015-05-22 1 LOUIS VERZELLA CPA P00360279 6106689400 2015-05-21 2014 2016-02-25 16:41:14Z BRIAN T MURPHY 130 WEST STREET WALPOLE MA 02081 7032426 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. 15 0 11 0 0 0 0 0 6660921 5722091 89554 156535 95717 109305 6846192 5987931 57017 161977 10000 5369 1603988 1805777 0 0 0 2319493 3322282 3990498 5295405 2855694 692526 13461120 14153861 234 449 13460886 14153412 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 0 0 0 0 0 0 0 1 0 0 1 21 0 11 1 0 0 0 0 0 0 X 15 0 0 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 139707 0 50294 WAYNE BATEMAN EXECUTIVE BOARD 5.00 X 420 0 0 ERNEST DECHENE JR RECORDING SECRETARY 5.00 X 810 0 2259 BRIAN MURPHY FINANCIAL SECRETARY 40.00 X 148934 0 50294 MICHAEL MILLER EXECUTIVE BOARD 5.00 X 420 0 0 BRIAN PIERCE VICE PRESIDENT 40.00 X 133181 0 49074 RYAN DEMERITT PRESIDENT 5.00 X 2380 0 9704 JIM BREARE EXECUTIVE BOARD 40.00 X 133634 0 50294 ANDY MILLS EXECUTIVE BOARD 5.00 X 600 0 0 BRIAN LOVELL EXECUTIVE BOARD 5.00 X 360 0 0 JOHN HILL JR EXAMINING BOARD 5.00 X 360 0 0 JARED CORNIER EXAMINING BOARD 5.00 X 300 0 0 JEAN-CLAUDE BOULAY EXAMINING BOARD 5.00 X 300 0 0 WILLIAM GRAVINA EXAMINING BOARD (P) 5.00 X 0 0 0 JAMIE THORPE EXECUTIVE BOARD 5.00 X 120 0 0 VAUGHN BARRNETT EXECUTIVE BOARD 5.00 X 60 0 0 JASON BENTLEY ASST BUSINESS MANAGER 40.00 X 139250 0 50294 TIM BURGESS BUSINESS REPRESENTATIVE 40.00 X 135759 0 48350 836595 0 310563 6 0 1 0 0 MEMBERSHIP DUES 900099 5683568 5683568 REIMBURSED EXPENSES 900099 38523 38523 5722091 128174 128174 77820 0 77820 77820 77820 948666 97000 931413 85892 17253 11108 28361 28361 40369 27190 13179 13179 SALE OF PROMOTIONAL MA 900099 18306 18306 18306 5987931 5828272 0 159659 159977 2000 5369 767375 698575 168192 75600 96035 47605 38767 64325 299949 162486 5520 137980 97929 47114 417206 116824 119714 MARKET RECOVERY 1655250 TRAINING EXPENSE 79506 FUNERAL FLOWERS, CARDS 26928 EDUCATION AND PUBLICITY 5179 5295405 2892565 3181561 6378868 1736691 1808375 566307 1163208 1242068 2154389 3021451 872090 4972090 13461120 14153861 234 449 234 449 X 13460886 14153412 13460886 14153412 13461120 14153861 692526 0 X X 0 1 X 1 0 1 1 0 100000 100000 1277339 387434 889905 322352 117730 204622 108684 61143 47541 1242068 ANNUITIES/INSURANCE 4972090 C 4972090 X 6015121 27190 27190 5987931 0 5987931 5322595 27190 27190 5295405 0 5295405 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 27,190. PART XII, LINE 2D - OTHER ADJUSTMENTS: GOLF TOURNAMENT EXPENSES 27,190. GOLF TOURNAMENT 40369 40369 27190 40369 40369 27190 27190 13179 0 RIAFC FOUNDATION PO BOX 6041 PROVIDENCE RI 02940 451840670 501(C)(3) 10000 FINANCIAL SUPPORTFINANCIAL SUPPORT PMCJIMMY FUND 287 CHESTNUT STREET WILMINGTON MA 01887 042263040 501(C)(3) 18000 FINANCIAL SUPPORT IBEW SECOND DISTRICT 4 ARMSTRONG ROAD 2ND FLR SHELTON CT 06484 530088380 501(C)(5) 25000 2013 2ND DISTRICT PROGRESS MEETING THE COMMITTEE TO REBUILD MAINE'S MIDDLE CLASS PO BOX 3 AUBURN ME 04212 SECTION 527 5000 FINANCIAL SUPPORTFINANCIAL SUPPORT NATIONAL SISTERHOOD UNITED FOR JOURNEYMEN LINEMEN 444 HUNLOCK HARVEYVILLE ROAD SHICKSHINNY PA 18655 454670118 501(C)(3) 5000 FINANCIAL SUPPORT COMMITTEE TO ELECT ED COLLINS 76 MAGNOLIA TERRACE SPRINGFIELD MA 01108 SECTION 527 5000 POLITICAL CONTRIBUTION IBEW LOCAL 1249 6518 FREMONT ROAD EAST SYRACUSE NY 13057 501(C)(5) 5000 FINANCIAL CONTRIBUTION IBEW STRIKE FUND 900 7TH STREET NW WASHINGTON DC 20001 530088380 501(C)(5) 5000 FINANCIAL CONTRIBUTION IBEW UNITY FUND 900 7TH STREET NW WASHINGTON DC 20001 530088380 501(C)(5) 10000 FINANCIAL CONTRIBUTION PLYMOUTHBRISTOL CLC AFL-CIO (TOYS FOR TROOPS SPONSOR) PO BOX 212 BROCKTON MA 02303 501(C)(5) 5000 CHARITABLE CONTRIBUTION THE MCCOURT FOUNDATION 100 GRANDVIEW ROAD NO 212 BRAINTREE MA 02184 900623963 501(C)(3) 5000 FINANCIAL CONTRIBUTION VARIOUS ORGANIZATIONS ALL 5000 EACH 61977 FINANCIAL CONTRIBUTIONS X 0 0 0 HUGH BOYD TREASURER 139707 0 0 0 0 0 36644 0 13650 0 190001 0 0 0 BRIAN MURPHY FINANCIAL SECRETARY 148934 0 0 0 0 0 36644 0 13650 0 199228 0 0 0 BRIAN PIERCE VICE PRESIDENT 133181 0 0 0 0 0 35424 0 13650 0 182255 0 0 0 JIM BREARE EXECUTIVE BOARD 133634 0 0 0 0 0 36644 0 13650 0 183928 0 0 0 JASON BENTLEY ASST BUSINESS MANAGER 139250 0 0 0 0 0 36644 0 13650 0 189544 0 0 0 TIM BURGESS BUSINESS REPRESENTATIVE 135759 0 0 0 0 0 34700 0 13650 0 184109 0 0 0 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 11 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