Nonprofit · EIN 22-2520875
LOCAL UNION 102 JOINT TRAINING FUND
Tax-exempt · PARSIPPANY, NJ 07054
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $3,308,673 | $2,908,238 | $400,435 | $7,391,896 | $1,178,293 | $6,213,603 |
| December 31, 2023 | 990 | $3,342,123 | $3,197,026 | $145,097 | $7,079,975 | $1,459,973 | $5,620,002 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,045,521
- Investment income
- $263,152
- Net gain from sales of assets
- $54,977
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $1,925
- Other salaries and wages
- $1,002,076
- Salaries, compensation and benefits (total)
- $1,683,187
- Professional fundraising fees
- $0
- Legal fees
- $20,105
- Accounting fees
- $25,250
- Occupancy
- $351,775
- Travel
- $2,017
- Depreciation
- $55,828
Balance sheet and other
- Total assets, start of year
- $7,079,975
- Total assets, end of year
- $7,391,896
- Total liabilities, end of year
- $1,178,293
- Net assets, end of year
- $6,213,603
- Land, buildings and equipment
- $138,076
- Publicly traded securities
- $3,770,217
- Net assets without donor restrictions
- $6,213,603
- Gross receipts
- $7,547,256
- Employees
- 24
- Volunteers
- 0
- Year formed
- 1966
- State of legal domicile
- NJ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH CUCUZZA | INSTRUCTOR/ADMIN Highest-paid employee | 40 | $204,576 | $127,246 |
| ERIC TSCHERNE | INSTRUCTOR Highest-paid employee | 40 | $156,676 | $97,452 |
| MATTHEW D OSWALD | INSTRUCTOR Highest-paid employee | 40 | $150,150 | $93,393 |
| JEFFREY DRAYTON | INSTRUCTOR Highest-paid employee | 40 | $150,150 | $93,393 |
| KEITH MEREK | INSTRUCTOR Highest-paid employee | 40 | $150,150 | $93,393 |
| VICTOR BLAND | TRUSTEE Trustee or director | 10 | $1,381 | $0 |
| JOHN BRENNAN | TRUSTEE Trustee or director | 1 | $544 | $0 |
| BERNIE CORRIGAN | DIRECTOR Trustee or director | 8 | $0 | $0 |
| DANNY BRACUTO | TRUSTEE (P) Trustee or director | 2 | $0 | $0 |
| NICK CASTELLO | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CHISANDRA DELESKY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BOB DELLECAVA | TRUSTEE (P) Trustee or director | 1 | $0 | $0 |
| JOHN GUEMPLE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| HAROLD POST | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MICHAEL SCOTTO | TRUSTEE Trustee or director | 1 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSEPH STARK | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSEPH CUCUZZA | INSTRUCTOR / ADMIN | 40 | $163,707 | $94,132 |
| ERIC TSCHERNE | INSTRUCTOR | 40 | $155,699 | $89,527 |
| MATTHEW D OSWALD | INSTRUCTOR | 40 | $149,263 | $85,826 |
| PAUL FIORE | ASSISTANT DIRECTOR | 40 | $149,028 | $85,691 |
| MARK BATTAGLIESE | INSTRUCTOR | 40 | $135,033 | $77,644 |
| VICTOR BLAND | Trustee Trustee or director | 10 | $12,415 | $7,139 |
| MICHAEL SCOTTO | Trustee Trustee or director | 1 | $0 | $0 |
| JOSEPH STARK | Trustee Trustee or director | 1 | $0 | $0 |
| JOHN GUEMPLE | Trustee Trustee or director | 1 | $0 | $0 |
| BOB DELLECAVA | Trustee Trustee or director | 1 | $0 | $0 |
| NICK CASTELLO | Trustee Trustee or director | 1 | $0 | $0 |
| DANNY BRACUTO | Trustee Trustee or director | 2 | $0 | $0 |
| HAROLD POST | Trustee Trustee or director | 1 | $0 | $0 |
| BERNIE CORRIGAN | Director Trustee or director | 8 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 50 PARSIPPANY ROAD, PARSIPPANY, NJ 07054-2740
- Principal officer (990 for 2024)
- MICHAEL SCOTTO, 50 PARSIPPANY ROAD, PARSIPPANY, NJ 07054
- Signed the 990
- MICHAEL SCOTTO, TRUSTEE
- Phone
- (973) 887-1718
- Return prepared by
- NOVAK FRANCELLA LLC
Mission
APPRENTICE AND JOURNEYMAN TRAINING FOR ELECTRICIANS
Program accomplishments
- EDUCATION OF ELECTRICIAN APPRENTICES AND JOURNEYMEN
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 22-2520875
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $7,391,896
- Income (IRS master file)
- $7,547,256
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $3,308,673 | $2,908,238 | $7,391,896 | XML |
| 990 | December 2023 | $3,342,123 | $3,197,026 | $7,079,975 | XML |
| 990 | December 2022 | $2,716,680 | $2,921,751 | $7,313,076 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 22-2520875).
Questions about LOCAL UNION 102 JOINT TRAINING FUND
- What is the EIN of LOCAL UNION 102 JOINT TRAINING FUND?
- The employer identification number (EIN) of LOCAL UNION 102 JOINT TRAINING FUND is 22-2520875.
- Is LOCAL UNION 102 JOINT TRAINING FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5).
- Which annual return does LOCAL UNION 102 JOINT TRAINING FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOCAL UNION 102 JOINT TRAINING FUND due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOCAL UNION 102 JOINT TRAINING FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LOCAL UNION 102 JOINT TRAINING FUND?
- The 990 for the year ended December 31, 2024 names MICHAEL SCOTTO.
- Who are the officers and directors of LOCAL UNION 102 JOINT TRAINING FUND?
- The 990 for the year ended December 31, 2024 lists 16 people; 7 received compensation from the organization, the highest $204,576 (JOSEPH CUCUZZA, INSTRUCTOR/ADMIN).
- How much revenue does LOCAL UNION 102 JOINT TRAINING FUND have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $3,308,673, expenses of $2,908,238 and total assets of $7,391,896 at year end.
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