2025-06-09T15:46:22-05:00 2024-12-31 043508036 MANZI & ASSOCIATES LLC 855 TURNPIKE STREET NORTH ANDOVER MA 01845 990 2024-01-01 222979998 LOCAL 103 IBEW EDUCATIONAL CORP LOCA 6174365150 194 FREEPORT STREET DORCHESTER MA 02122 KEVIN MONAHAN TREASURER 6174365150 2025-06-09 1 0 JEANNIE MICKEL P01058630 9789751099 2024 2025-03-06 01:10:19Z KEVIN W MONAHAN 194 FREEPORT STREET DORCHESTER MA 02122 1572750 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 2012 0 1564646 1572750 1566658 1572750 0 0 0 0 0 0 0 0 0 924862 1698818 924862 1698818 641796 -126068 24710718 24471793 9570899 9458042 15139819 15013751 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 435903 1572750 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. 435903 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 262692 77792 KEVIN W MONAHAN TREASURER 2.00 50.00 X X 0 209023 71257 ROBERT SHEEHAN PRESIDENT 0.50 50.00 X X 0 207778 71257 JAMES FLEMING RECORDING SECRETARY 2.00 50.00 X X 0 207032 71257 PHIL DECOLA VICE PRESIDENT 0.50 3.00 X 0 18891 7492 MICHAEL DONAHUE EXECUTIVE BOARD 0.50 3.00 X 0 17032 8589 KEITH STEARN BUSINESS AGENT 0.50 3.00 X 0 200411 71257 FRANK AIKENS BUSINESS AGENT 0.50 3.00 X 0 201058 71257 JAMES FRASIER BUSINESS AGENT 0.50 2.00 X 0 201058 71257 BRIAN SHARPE EXECUTIVE BOARD 0.50 3.00 X X 0 14473 6298 RENEELEONA DOZIER BUSINESS AGENT 1.00 X 0 201058 71257 BERNARD SHARPE BUSINESS AGENT 1.00 X 0 201058 71257 BRIAN O'CONNOR EXECUTIVE BOARD 1.00 X 0 31617 15892 DANIEL DALY EXECUTIVE BOARD 1.00 X 0 21574 10176 JOHN KELLY EXECUTIVE BOARD 1.00 X 0 26372 13346 JEFF SHEEHAN EXECUTIVE BOARD 0.50 3.00 X 0 12605 4969 BOB BONNANO FACILITIES MANAGER 0.50 50.00 X 0 184290 71257 GARY WALKER BUSINESS AGENT 0.50 50.00 X 0 201058 71257 RAYMOND VINTON BUSINESS AGENT 0.50 50.00 X 0 201058 71257 RICH ANTONELLIS BUSINESS AGENT 0.50 50.00 X 0 201058 71257 DAVID O'LOUGHLIN BUSINESS AGENT 0.50 50.00 X 0 201058 71257 TIM LONG BUSINESS AGENT 0.50 50.00 X 0 201058 71257 0 3223312 1142152 0 0 1 0 0 1572750 0 1572750 1572750 1572750 1572750 1572750 0 0 57256 38306 18950 200 200 602034 602034 628806 628806 CODE CLASS EXPENDITURE 295789 295789 EDUCATION COURSE 101808 101808 REPAIRS & MAINTENANCE 12535 12535 UTILITIES 390 390 1698818 435903 1262915 0 3757092 3852206 29115115 8495528 20953626 20619587 24710718 24471793 9418645 9305788 152254 152254 9570899 9458042 X 15139819 15013751 15139819 15013751 24710718 24471793 -126068 0 X 0 1 X 1 0 X 1035778 1035778 27327729 7905139 19422590 751608 590389 161219 20619587 DUE TO I.B.E.W. BUILDING CORPORATION 152254 152254 X 1572750 0 1572750 0 1572750 1698818 0 1698818 0 1698818 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, 2024, 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 262692 0 0 0 0 0 55328 0 22464 0 340484 0 0 KEVIN W MONAHAN TREASURER 0 209023 0 0 0 0 0 48793 0 22464 0 280280 0 0 ROBERT SHEEHAN PRESIDENT 0 207778 0 0 0 0 0 48793 0 22464 0 279035 0 0 JAMES FLEMING RECORDING SECRETARY 0 207032 0 0 0 0 0 48793 0 22464 0 278289 0 0 GARY WALKER BUSINESS AGENT 0 201058 0 0 0 0 0 48793 0 22464 0 272315 0 0 RAYMOND VINTON BUSINESS AGENT 0 201058 0 0 0 0 0 48793 0 22464 0 272315 0 0 RICH ANTONELLIS BUSINESS AGENT 0 201058 0 0 0 0 0 48793 0 22464 0 272315 0 0 DAVID O'LOUGHLIN BUSINESS AGENT 0 201058 0 0 0 0 0 48793 0 22464 0 272315 0 0 TIM LONG BUSINESS AGENT 0 201058 0 0 0 0 0 48793 0 22464 0 272315 0 0 FRANK AIKENS BUSINESS AGENT 0 201058 0 0 0 0 0 48793 0 22464 0 272315 0 0 JAMES FRASIER BUSINESS AGENT 0 201058 0 0 0 0 0 48793 0 22464 0 272315 0 0 RENEELEONA DOZIER BUSINESS AGENT 0 201058 0 0 0 0 0 48793 0 22464 0 272315 0 0 BERNARD SHARPE BUSINESS AGENT 0 201058 0 0 0 0 0 48793 0 22464 0 272315 0 0 KEITH STEARN BUSINESS AGENT 0 200411 0 0 0 0 0 48793 0 22464 0 271668 0 0 BOB BONNANO FACILITIES MANAGER 0 184290 0 0 0 0 0 48793 0 22464 0 255547 0 0 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. 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