INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 104: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 104 (EIN 04-1472124)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-04-23
IRS object ID
202611139349301876
Schema version
2025v4.1
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)
Return2026-04-23T16:53:26-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN611436956PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NOVAK FRANCELLA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line140 MONUMENT RD 5TH FLRAddressLine1Txt
CityBALA CYNWYDCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19004ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN041472124EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IBEW LOCAL 104 UNIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone5086603900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 SOUTH MAIN STREETAddressLine1Txt
CityMANSFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02048ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRIAN T MURPHYPersonNm
Person TitleFINANCIAL SECRETARYPersonTitleTxt
Phone5086603900PhoneNum
Signature2026-04-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANTHONY VOGT CPAPreparerPersonNm
PTINP01385419PTIN
Phone6106689400PhoneNum
Preparation2026-04-23PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRIAN T MURPHYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 SOUTH MAIN STREETAddressLine1Txt
CityMANSFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02048ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$40,494,367GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1900FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO 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 INTERESTS 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.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$17,822,150PYProgramServiceRevenueAmt
CY Program Service Revenue$12,133,683CYProgramServiceRevenueAmt
PY Investment Income$1,318,613PYInvestmentIncomeAmt
CY Investment Income$4,116,473CYInvestmentIncomeAmt
PY Other Revenue$390,096PYOtherRevenueAmt
CY Other Revenue$371,536CYOtherRevenueAmt
PY Total Revenue$19,530,859PYTotalRevenueAmt
CY Total Revenue$16,621,692CYTotalRevenueAmt
PY Grants And Similar Paid$312,930PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$164,212CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$425PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$16,969CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,329,819PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,507,742CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,493,820PYOtherExpensesAmt
CY Other Expenses$5,820,110CYOtherExpensesAmt
PY Total Expenses$9,136,994PYTotalExpensesAmt
CY Total Expenses$9,509,033CYTotalExpensesAmt
PY Revenues Less Expenses$10,393,865PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$7,112,659CYRevenuesLessExpensesAmt
Total Assets BOY$45,212,684TotalAssetsBOYAmt
Total Assets EOY$52,325,343TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$45,212,684NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$52,325,343NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescREPRESENTS THE UNION MEMBERS IN LABOR AND CONTRACT NEGOTIATIONS IN ORDER TO ESTABLISH AND MAINTAIN AN ADEQUATE WAGE FOR OUR MEMBERS' LABOR.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document51IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee13EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OFFICERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5086603900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 S MAIN STREETAddressLine1Txt
CityMANSFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02048ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
BRIAN MURPHY
BUS. MGR./ FIN. SEC.40.00Yes (X)$244,869$0$81,231
JAMES FOSTER
PRESIDENT40.00Yes (X)$225,658$0$81,231
JASON BENTLEY
REC. SEC./ASST. BUS. MGR.40.00Yes (X)$224,344$0$81,231
TIM BURGESS
EXEC. BOARD/ASST. BUS. MGR.40.00Yes (X)$222,651$0$81,231
HUGH BOYD
TREASURER/ASST. BUS. MGR.40.00Yes (X)$221,975$0$81,231
SEAN MATTHEWS
VICE PRESIDENT5.00Yes (X)$135,095$0$44,340
JOSEPH SPARGO
EXAMINING BOARD5.00Yes (X)$7,068$0$0
JOSEPH BREARE
EXECUTIVE BOARD5.00Yes (X)$6,182$0$0
PATRICK O'MALLEY
EXAMINING BOARD5.00Yes (X)$4,156$0$0
KYLE LAZARON
EXAMINING BOARD5.00Yes (X)$3,250$0$0
WILL EATON
EXECUTIVE BOARD (P)5.00Yes (X)$1,750$0$0
THOMAS RICE
EXECUTIVE BOARD (P)5.00Yes (X)$1,500$0$0
BRIAN BREARE
EXECUTIVE BOARD5.00Yes (X)$1,250$0$0
SEAN LAZARON
EXECUTIVE BOARD (P)5.00Yes (X)$1,250$0$0
DYLAN WEEMAN
EXECUTIVE BOARD5.00Yes (X)$1,250$0$0
BART JONES
EXAMINING BOARD5.00Yes (X)$750$0$0
MARK POTTER
EXECUTIVE BOARD (P)5.00Yes (X)$250$0$0
DAVID MOREAU
ORGANIZER40.00$212,860$0$81,156Yes (X)
COLLEEN EATON
OUTSIDE PR40.00$128,174$0$66,213Yes (X)
LAURIE GOWEN
OFFICE ADMINISTRATION40.00$128,174$0$66,213Yes (X)
ELISE JOYCE
OFFICE ADMINISTRATION40.00$128,174$0$66,213Yes (X)
STACY BRANN
OFFICE ADMINISTRATION40.00$128,174$0$64,900Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$2,028,804TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$795,190TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K11IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RAYMOND JAMES FINANCIAL SERVICESBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line117 NORTH ROADAddressLine1Txt
CityCHELMSFORDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01824ZIPCd
FieldValueIRS element (for citing)
ServicesINVESTMENT BROKERServicesDesc
Compensation$282,491CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$12,111,786$12,111,786
REIMBURSED EXPENSES900099$21,897$21,897
FieldValueIRS element (for citing)
Total Program Service Revenue$12,133,683TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,249,901TotalRevenueColumnAmt
Exclusion$1,249,901ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$357,853RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$357,853RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$357,853TotalRevenueColumnAmt
Related Or Exempt Func Income$357,853RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$26,701,248SecuritiesAmt
Other$18,500OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$23,853,176SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,848,072SecuritiesAmt
Other$18,500OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,866,572TotalRevenueColumnAmt
Exclusion$2,866,572ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$33,182GrossSalesOfInventoryAmt
Cost Of Goods Sold$19,499CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,683TotalRevenueColumnAmt
Exclusion$13,683ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,621,692TotalRevenueColumnAmt
Related Or Exempt Func Income$12,491,536RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$4,130,156ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$160,962TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$3,250TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$16,969TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,732,936TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$913,506TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$275,964TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$423,327TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$162,009TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$58,072TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$85,946TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$380,949TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,448TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$65,525TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$85,192TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$68,568TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$620,269TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$827,338TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$24,320TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$1,174,970TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$373,767TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$263,649TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
MARKET RECOVERY$1,583,093
TRAINING EXPENSE$162,844
FLOWERS & GIFTS$19,288
ELECTION EXPENSE$14,557

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$10,315TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,509,033TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,373,343BOYAmt
EOY$2,102,800EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,831,423BOYAmt
EOY$1,629,088EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$27,048,959LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,881,309LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$10,480,962BOYAmt
EOY$24,167,650EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$30,366,956BOYAmt
EOY$24,425,805EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$160,000BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$45,212,684BOYAmt
EOY$52,325,343EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$45,212,684BOYAmt
EOY$52,325,343EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$45,212,684BOYAmt
EOY$52,325,343EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$45,212,684BOYAmt
EOY$52,325,343EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$7,112,659ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,954,822OtherCostOrOtherBasisAmt
Book Value$1,954,822BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$24,233,330OtherCostOrOtherBasisAmt
Depreciation$2,420,307DepreciationAmt
Book Value$21,813,023BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$536,376OtherCostOrOtherBasisAmt
Depreciation$171,809DepreciationAmt
Book Value$364,567BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$324,431OtherCostOrOtherBasisAmt
Depreciation$289,193DepreciationAmt
Book Value$35,238BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$24,167,650TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationPURSUANT 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 TO 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.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
IBEW LOCAL 104 CHARITY FUND INC
22 OLD CONCORD TURNPIKEBARRINGTONNH03825923235060501(C)(3)$10,000$0FINANCIAL SUPPORT
MASSACHUSETTS AFL-CIO SCHOLARSHIP CORPORATION
389 MAIN STREETMALDENMA02148043321535501(C)(5)$30,800$0SCHOLARSHIP CONTRIBUTION
NEWELL BROTHERS OPEN
12603 34TH AVE ETACOMAWA98446992272071501(C)(3)$7,500$0FINANCIAL SUPPORT
NSUJL
555 FOSTER AVEFREELANDPA18224454670118501(C)(3)$10,000$0FINANCIAL SUPPORT
RI FIRE CHIEFS HONOR FLIGHT HUB
PO BOX 28132PROVIDENCERI02908475638215501(C)(3)$10,000$0FINANCIAL SUPPORT
TRAVIS MILLS FOUNDATION
647 CASTLE ISLAND ROADMOUNT VERNONME04352464239670501(C)(3)$10,000$0FINANCIAL SUPPORT

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BRIAN MURPHY
BUS. MGR./ FIN. SEC.$244,869$0$0$0$0$0$54,737$0$26,494$0$326,100$0$0$0
JAMES FOSTER
PRESIDENT$225,658$0$0$0$0$0$54,737$0$26,494$0$306,889$0$0$0
JASON BENTLEY
REC. SEC./ASST. BUS. MGR.$224,344$0$0$0$0$0$54,737$0$26,494$0$305,575$0$0$0
TIM BURGESS
EXEC. BOARD/ASST. BUS. MGR.$222,651$0$0$0$0$0$54,737$0$26,494$0$303,882$0$0$0
HUGH BOYD
TREASURER/ASST. BUS. MGR.$221,975$0$0$0$0$0$54,737$0$26,494$0$303,206$0$0$0
DAVID MOREAU
ORGANIZER$212,860$0$0$0$0$0$54,737$0$26,419$0$294,016$0$0$0
COLLEEN EATON
OUTSIDE PR$128,174$0$0$0$0$0$40,563$0$25,650$0$194,387$0$0$0
LAURIE GOWEN
OFFICE ADMINISTRATION$128,174$0$0$0$0$0$40,563$0$25,650$0$194,387$0$0$0
ELISE JOYCE
OFFICE ADMINISTRATION$128,174$0$0$0$0$0$40,563$0$25,650$0$194,387$0$0$0
STACY BRANN
OFFICE ADMINISTRATION$128,174$0$0$0$0$0$39,250$0$25,650$0$193,074$0$0$0
SEAN MATTHEWS
VICE PRESIDENT$135,095$0$0$0$0$0$28,971$0$15,369$0$179,435$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonKAREN MURPHYPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionFAMILY RELATIONSHIP WITH BRIAN MURPHY (BUSINESS MANAGER)RelationshipDescriptionTxt
Transaction$194,387TransactionAmt
TransactionWAGES AND BENEFITSTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6IBEW LOCAL UNION NO. 104 IS A MEMBER ORGANIZATION. ADMISSION TO THE ORGANIZATION AND THE QUALIFICATIONS FOR MEMBERSHIP ARE DISCUSSED IN ARTICLE XII OF LOCAL 104'S BY-LAWS. THE BY-LAWS ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION A, LINE 7ATHE ELECTIONS OF IBEW LOCAL UNION NO. 104'S OFFICERS BY ITS MEMBERS ARE DISCUSSED IN ARTICLE III, SECTION 4 OF THE LOCAL'S BY-LAWS. THE BY-LAWS ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION B, LINE 11BIBEW 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 12CIBEW LOCAL UNION NO. 104'S CONFLICT OF INTEREST POLICY IS REVIEWED AND MONITORED ANNUALLY.
FORM 990, PART VI, SECTION C, LINE 19IBEW 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 THE SELECTION OF THE INDEPENDENT ACCOUNTANT WHO PERFORMS THE AUDIT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtControlled OrganizationControlledOrganizationInd
IBEW LOCAL 104 BROTHERHOOD FUND
900 SOUTH MAIN STREETMANSFIELDMA02048300092355CHARITABLE ORGANIZATIONMA501(C)(3)170(B)(1)(A)(VI)0
IBEW LOCAL 104 OCCUPATIONAL SAFETY & HEALTH EDUCATION TRUST
900 SOUTH MAIN STREETMANSFIELDMA02048222581643TRAINING FUNDMA501(C)(3)509(A)(3), TYPE II0
IBEW LOCAL 104 CHARITY FUND INC
900 SOUTH MAIN STREETMANSFIELDMA02048923235060CHARITY FUNDMA501(C)(3)509(A)(2)0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1IBEW LOCAL 104 OCCUPATIONAL SAFETY & HEALTH EDUCATION TRUSTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeQTransactionTypeTxt
Involved$52,695InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt

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