2025-07-22T07:56:25-05:00 2024-12-31 611436956 NOVAK FRANCELLA LLC 40 MONUMENT RD 5TH FLR BALA CYNWYD PA 19004 990 2024-01-01 010288542 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL #2327 INTE 2076232901 55 MIDDLE STREET NO 2 AUGUSTA ME 04330 CHRISTOPHER COLLIGAN BUSINESS MANAGER 2076232901 2025-07-22 1 0 LOUIS VERZELLA CPA P00360279 6106689400 2025-07-22 2024 2025-03-06 01:10:19Z CHRISTOPHER COLLIGAN 55 MIDDLE STREET NO 2 AUGUSTA ME 04330 711290 0 X IBEW2327.ORG X 1979 ME TO REPRESENT LOCAL ELECTRICAL WORKERS EMPLOYED BY TELEPHONE COMPANIES. 17 14 6 0 0 0 0 0 761160 692146 119 115 3700 15596 764979 707857 6938 16196 0 0 482105 523894 0 0 0 258909 231141 747952 771231 17027 -63374 309714 231351 32915 17926 276799 213425 TO REPRESENT LOCAL ELECTRICAL WORKERS EMPLOYED BY TELEPHONE COMPANIES. 0 0 PROVIDED SUPPORT TO UNION MEMBERS FOR ARBITRATION, GRIEVANCES, CONTRACT NEGOTIATIONS, POLITICAL CONTRACT LANGUAGE AND OTHER WORKER ISSUES. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 6 1 0 0 0 0 0 0 0 0 X 17 14 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 1 1 0 X CHRISTOPHER COLLIGAN 2076232901 55 MIDDLE STREET NO 2 AUGUSTA ME 04330 KEVIN CONLEY PRESIDENT (P) 0.00 X X 0 0 0 FRANCIS LORELLO VICE PRESIDENT (P) 0.00 X X 0 0 0 CHRISTOPHER HODGDON TREASURER 1.00 X X 103540 0 10292 JULIE L DAWKINS BUS. MGR. (P) 1.00 X X 110911 0 12958 KYLE HANSON EXECUTIVE BOARD (P) 0.00 X 0 0 0 TODD LEFEBVRE EXECUTIVE BOARD (P) 0.00 X 0 0 0 BROOKE BLAKE EXECUTIVE BOARD 0.00 X 0 0 0 SCOTT MICHAUD EXECUTIVE BOARD (P) 0.00 X 0 0 0 STEPHEN WORCESTER EXECUTIVE BOARD (P) 0.00 X 0 0 0 SHARON SANTOS REC. SEC./EXECUTIVE BOARD 0.00 X X 0 0 0 SHELDON ALLEY EXECUTIVE BOARD (P) 0.00 X 0 0 0 ERIC VIOLETTE EXECUTIVE BOARD (P) 0.00 X 0 0 0 STEVE ELRICK EXECUTIVE BOARD (P) 0.00 X 0 0 0 MICHAEL BEECY EXECUTIVE BOARD (P) 0.00 X 0 0 0 WILLIAM DARGE EXECUTIVE BOARD 0.00 X 0 0 0 MATTHEW ENAIRE EXECUTIVE BOARD 0.00 X 0 0 0 RAYMOND BENDURE EXECUTIVE BOARD (P) 0.00 X 0 0 0 BENJAMIN UMEL EXECUTIVE BOARD 0.00 X 0 0 0 CAROL SEVERANCE ASSISTANT BUS. MGR. 1.00 X X 63513 0 6313 CHRISTOPHER COLLIGAN BUS. MGR. 1.00 X X 68035 0 6765 CHRISTOPHER SHAIN VICE PRESIDENT 0.00 X X 0 0 0 SUSAN BICKFORD EXECUTIVE BOARD 0.00 X 0 0 0 ANGELA STEIN-BERTHIUME EXECUTIVE BOARD 0.00 X 0 0 0 REBECCA HAYES EXECUTIVE BOARD 0.00 X 0 0 0 JARED LUZYNSKI EXECUTIVE BOARD 0.00 X 0 0 0 DANIEL KANE EXECUTIVE BOARD 0.00 X 0 0 0 JOSHUA DAIGLE EXECUTIVE BOARD 0.00 X 0 0 0 WILLIAM REIDY PRESIDENT 0.00 X X 0 0 0 EDMUND SPRINGER EXECUTIVE BOARD 0.00 X 0 0 0 345999 0 36328 2 0 0 0 0 WORKING ASSESSMENTS 900099 692146 692146 692146 115 115 4400 0 4400 4400 4400 7245 3433 3812 3812 MISCELLANEOUS INCOME 900099 4346 4346 REIMBURSED EXPENSES 900099 3038 3038 7384 707857 699530 0 8327 16196 382327 101130 4128 2734 33575 8382 13650 1250 4191 15211 21913 15243 12519 113532 8842 3751 REPAIRS & MAINTENANCE 5455 MISCELLANEOUS 3629 COPE EXPENSES 3573 771231 1335 1335 271154 200625 97118 69127 35825 27991 1400 1400 309714 231351 4851 2600 28064 15326 32915 17926 X 264753 205589 12046 7836 276799 213425 309714 231351 -63374 0 X X 0 1 X 1 0 1 0 0 72469 45793 26676 24649 23334 1315 27991 X PART X, LINE 2: 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. 0 0 0 PART I, LINE 3 THE ORGANIZATION'S BY-LAWS STATE THE SALARIES FOR THE BUSINESS MANAGER AND THE ASSISTANT BUSINESS MANAGERS. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 IS REVIEWED AND SIGNED BY THE BUSINESS MANAGER. THE VOLUNTEER MEMBERS OF THE BOARD DO NOT UNDERSTAND THE COMPLEXITIES OF THIS FORM AND THEREFORE DIRECT THE BUSINESS MANAGER TO CONSULT WITH THE CPA/TAX PREPARER FOR ANY ISSUES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S BY-LAWS STATE THE SALARIES FOR THE BUSINESS MANAGER AND THE ASSISTANT BUSINESS MANAGERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL RECORDS AND TAX RETURNS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART XII, LINE 1: THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.