2024-07-29T11:47:02-05:00 2023-12-31 043508036 MANZI & ASSOCIATES LLC 855 TURNPIKE STREET NORTH ANDOVER MA 01845 990 2023-01-01 222979998 LOCAL 103 IBEW EDUCATIONAL CORP LOCA 6174365150 194 FREEPORT STREET DORCHESTER MA 02122 KEVIN MONAHAN TREASURER 6174365150 2024-07-22 1 0 JEANNIE MICKEL P01058630 9789751099 2023 2024-08-08 14:25:15Z KEVIN W MONAHAN 194 FREEPORT STREET DORCHESTER MA 02122 1566658 0 X N/A X 1989 MA LOCAL 103, I.B.E.W. EDUCATIONAL CORPORATION PROVIDES A SCHOOL (STATE OF THE ART TRAINING FACILITY) FOR THE MEMBERS OF THE LOCAL 103, I.B.E.W.TO MAINTAIN AND IMPROVE THEIR TRADE SKILLS IN THE ELECTRICAL AND TELECOMMUNICATION INDUSTRY. 11 11 0 0 0 0 0 0 0 0 577 2012 1389716 1564646 1390293 1566658 0 0 0 0 0 0 0 0 0 1049717 924862 1049717 924862 340576 641796 15229324 24710718 3731301 9570899 11498023 15139819 LOCAL 103, I.B.E.W. EDUCATIONAL CORPORATION PROVIDES A SCHOOL (STATE OF THE ART TRAINING FACILITY) FOR THE MEMBERS OF THE LOCAL 103, I.B.E.W. TO MAINTAIN AND IMPROVE THEIR TRADE SKILLS IN THE ELECTRICAL AND TELECOMMUNICATION INDUSTRY. 0 0 836818 1564646 EDUCATIONAL COURSES FOR THE MEMBERS OF THE LOCAL 103, I.B.E.W. TO MAINTAIN AND IMPROVE THEIR TRADE SKILLS IN THE ELECTRICAL AND TELECOMMUNICATION INDUSTRY. 836818 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 0 0 1 1 0 0 MA X KEVIN W MONAHAN TREASURER 6174365150 194 FREEPORT STREET DORCHESTER MA 02122 LOUIS J ANTONELLIS BUSINESS MANAGER 2.00 65.00 X X 0 246534 76228 KEVIN W MONAHAN TREASURER 2.00 50.00 X X 0 196065 69817 ROBERT SHEEHAN PRESIDENT 0.50 50.00 X X 0 195027 69817 JAMES FLEMING RECORDING SECRETARY 2.00 50.00 X X 0 194177 69817 PHIL DECOLA EXECUTIVE BOARD 0.50 3.00 X 0 13812 0 MICHAEL DONAHUE EXECUTIVE BOARD 0.50 3.00 X 0 13595 0 KEITH STEARN EXECUTIVE BOARD 0.50 3.00 X 0 120346 68699 CHRIS SHEEHAN EXECUTIVE BOARD 0.50 3.00 X 0 3317 0 JEFF SHEEHAN EXECUTIVE BOARD 0.50 3.00 X 0 11670 0 RICHARD MONAHAN VICE PRESIDENT 0.50 2.00 X X 0 4479 0 BRIAN SHARPE EXECUTIVE BOARD 0.50 3.00 X 0 13651 6099 BOB BONNANO FACILITIES MANAGER 0.50 50.00 X 0 180161 46016 GARY WALKER BUSINESS AGENT 0.50 50.00 X 0 188514 69817 RAYMOND VINTON BUSINESS AGENT 0.50 50.00 X 0 188585 69817 RICH ANTONELLIS BUSINESS AGENT 0.50 50.00 X 0 188727 69817 DAVID O'LOUGHLIN BUSINESS AGENT 0.50 50.00 X 0 188798 69817 TIM LONG BUSINESS AGENT 0.50 50.00 X 0 188585 69817 0 2136043 755578 0 0 1 0 JOHN MORIARTY & ASSOCIATES 3 CHURCH STREET WINCHESTER MA 01890 CONSTRUCTION CONTRACTOR 7507803 1 2012 2012 1564646 0 1564646 1564646 1564646 1566658 1564646 0 2012 12900 12900 486 486 262840 262840 539673 539673 REPAIRS & MAINTENANCE 70629 70629 EDUCATION COURSE 34305 34305 UTILITIES 4029 4029 924862 836818 88044 0 1305337 3757092 28820348 7866722 13923987 20953626 15229324 24710718 3579047 9418645 152254 152254 3731301 9570899 X 11498023 15139819 11498023 15139819 15229324 24710718 X 641796 3000000 X X 0 1 X 1 0 X 1035778 1035778 27032962 7312527 19720435 751608 554195 197413 20953626 DUE TO I.B.E.W. BUILDING CORPORATION 152254 152254 X 1566658 0 1566658 0 1566658 924862 0 924862 0 924862 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISIONS FOR FEDERAL INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING TAX RETURN. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZED A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 LOCAL 103, I.B.E.W. EDUCATIONAL CORP. THROUGH ITS JOINT APPRENTICESHIP TRAINING COMMITTEE (JATC) REGULARLY SOLICITS STUDENTS THROUGH THE NEWSPAPER USING ITS RACIALLY NONDISCRIMINATORY POLICY. 0 0 0 0 0 0 0 0 0 LOUIS J ANTONELLIS BUSINESS MANAGER 0 246534 0 0 0 0 0 53764 0 22464 0 322762 0 0 KEVIN W MONAHAN TREASURER 0 196065 0 0 0 0 0 47353 0 22464 0 265882 0 0 ROBERT SHEEHAN PRESIDENT 0 195027 0 0 0 0 0 47353 0 22464 0 264844 0 0 JAMES FLEMING RECORDING SECRETARY 0 194177 0 0 0 0 0 47353 0 22464 0 263994 0 0 DAVID O'LOUGHLIN BUSINESS AGENT 0 188798 0 0 0 0 0 47353 0 22464 0 258615 0 0 RICH ANTONELLIS BUSINESS AGENT 0 188727 0 0 0 0 0 47353 0 22464 0 258544 0 0 RAYMOND VINTON BUSINESS AGENT 0 188585 0 0 0 0 0 47353 0 22464 0 258402 0 0 TIM LONG BUSINESS AGENT 0 188585 0 0 0 0 0 47353 0 22464 0 258402 0 0 GARY WALKER BUSINESS AGENT 0 188514 0 0 0 0 0 47353 0 22464 0 258331 0 0 BOB BONNANO FACILITIES MANAGER 0 180161 0 0 0 0 0 31040 0 14976 0 226177 0 0 KEITH STEARN EXECUTIVE BOARD 0 120346 0 0 0 0 0 46235 0 22464 0 189045 0 0 PART I, LINE 3: COMPENSATION OF OFFICERS OF I.B.E.W., LOCAL 103 IS SET BY MEMBERS BASED ON THE WAGE RATE OF THE JOINT CONFERENCE COMMITTEE ELECTRICAL CONSTRUCTION COMMITTEE INDUSTRY FOR GREATER BOSTON AND IS DOCUMENTED IN THE BYLAWS AND EMPLOYMENT CONTRACTS. FORM 990, PART VI, SECTION A, LINE 6 QUALIFICATION AND ADMISSION OF MEMBERS SHALL BE IN ACCORDANCE WITH ARTICLES XX AND XXI OF THE I.B.E.W. CONSTITUTION. THE LOCAL HAS "A" MEMBERS WHO ARE ELECTRICIANS AND "BA" MEMBERS WHO ARE TELECOMMUNICATIONS AND MAINTENANCE WORKERS. BOTH TYPES PAY DUES WHICH CONSIST OF REGULAR DUES AND WORKING DUES. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF GOOD STANDING ARE QUALIFIED TO VOTE AND ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B ALL BOARD MEMBERS OF LOCAL 103, I.B.E.W. EDUCATIONAL CORPORATION ARE ALSO BOARD MEMBERS OF LOCAL 103, I.B.E.W. BUILDING CORPORATION, I.B.E.W. LOCAL 103 AND TAVERN 103, LIMITED, INC. EACH BOARD MEMBER DEVOTES AN AVERAGE OF 0.5 HOURS PER WEEK TO THEIR POSITIONS. THE OFFICERS OF THE BOARD DEVOTE AN AVERAGE OF 2 HOURS PER WEEK TO THEIR POSITIONS. LOUIS J. ANTONELLIS IS THE BUSINESS MANAGER AND THE FINANCIAL SECRETARY OF I.B.E.W. LOCAL 103, LOCAL 103 I.B.E.W. EDUCATIONAL CORPORATION CORPORATION, LOCAL 103 I.B.E.W. BUILDING CORPORATION AND TAVERN 103 LIMITED, INC. LOUIS WORKS AN AVERAGE OF 55 HOURS PER WEEK IN THIS CAPACITY. ROBERT SHEEHAN IS THE PRESIDENT OF I.B.E.W. LOCAL 103, LOCAL 103 I.B.E.W. EDUCATIONAL CORPORATION CORPORATION, LOCAL 103 I.B.E.W. BUILDING CORPORATION AND TAVERN 103 LIMITED, INC. ROBERT WORKS AN AVERAGE OF 55 HOURS PER WEEK IN THIS CAPACITY. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING FORM 990, THE PRESIDENT, FINANCIAL SECRETARY, AND TREASURER OF THE ORGANIZATION'S GOVERNING BODY REVIEW THE RETURN IN ITS ENTIRETY. A COPY OF FORM 990, WHICH IS MADE AVAILABLE TO THE ENTIRE GOVERNING BODY, IS RETAINED IN THE OFFICE FILES. IN ADDITION, A COPY IS SENT TO THE SECOND DISTRICT, INTERNATIONAL OFFICE I.B.E.W. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF OFFICERS OF I.B.E.W. LOCAL 103 IS SET BY THE MEMBERS BASED ON THE WAGE RATE OF THE JOINT CONFERENCE COMMITTEE ELECTRICAL CONSTRUCTION INDUSTRY OF GREATER BOSTON AND IS DOCUMENTED IN THE BY-LAWS AND EMPLOYMENT CONTRACTS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES FORM 990 AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNMENT DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE. FORM 990, PART XI, LINE 9: TRANSFER IN FROM IBEW UNION 3,000,000. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES IN THE OVERSIGHT PROCESS FROM THE PRIOR YEAR. LOCAL UNION 103 IBEW 256 FREEPORT STREET DORCHESTER MA 02122 041472080 PROMOTE WELFARE OF MEMBERS MA 501(C) 0 LOCAL 103 IBEW BUILDING CORPORATION 256 FREEPORT STREET DORCHESTER MA 02122 237047500 PASSIVELY HOLD TITLE TO REAL ESTATE MA 501(C) 0 TAVERN 103 LIMITED INC 256 FREEPORT STREET DORCHESTER MA 02122 042615240 STRENGTHEN SOLIDARITY MA 501(C) 0 JOINT APPRENTICESHIP AND TRAINING TRUST FUND LOCAL 103 IBEW 256 FREEPORT STREET DORCHESTER MA 02122 510201858 DEVELOP AND TRAIN ELECTRICIANS MA 501(C) LINE 2 0 IBEW LOCAL 103 FEDERAL PAC 256 FREEPORT STREET DORCHESTER MA 02122 834119621 POLITICAL ACTIVITIES MA 527 0 LOCAL 103 IBEW PAC 256 FREEPORT STREET DORCHESTER MA 02122 042813393 POLITICAL ACTIVITIES MA 527 0 LOCAL 103 IBEW INDEPENDENT EXPENDITURES 256 FREEPORT STREET DORCHESTER MA 02122 POLITICAL ACTIVITIES MA 527 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 JOINT APPRENTICESHIP AND TRAINING TRUST FUND LOCAL 103 IBEW J 198000 FAIR MARKET VALUE