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Nonprofit · EIN 22-2581643

LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND

Tax-exempt · MANSFIELD, MA 02048

Financials

$7M$4.6M2023$9.1M$5.5M2024$6.6M$5.1M2025
Revenue Expenses · by fiscal year end
Financials of LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$6,550,268$5,060,474$1,489,794$16,241,850$791$16,241,059
December 31, 2024990$9,060,145$5,531,312$3,528,833$14,752,032$767$14,751,265
December 31, 2023990$7,047,258$4,578,927$2,468,331$12,957,124$1,734,692$11,222,432
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$6,091,968
Investment income
$457,935
Net gain from sales of assets
$246,100
Other revenue
$365

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$335,215
Other salaries and wages
$983,297
Salaries, compensation and benefits (total)
$1,766,547
Professional fundraising fees
$0
Legal fees
$5,000
Accounting fees
$28,680
Occupancy
$162,177
Travel
$39,420
Depreciation
$44,272
Program services (functional)
$2,747,251
Management and general (functional)
$2,313,223

Balance sheet and other

Total assets, start of year
$14,752,032
Total assets, end of year
$16,241,850
Total liabilities, end of year
$791
Net assets, end of year
$16,241,059
Land, buildings and equipment
$7,730,503
Publicly traded securities
$5,785,722
Gross receipts
$7,834,760
Employees
7
Volunteers
0
Year formed
1985
State of legal domicile
MA

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, 2025, highest compensation first.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
BRIAN MURPHYTRUSTEE
Trustee or director
2$0$244,869$81,231
RYAN DEMERITTDIRECTOR/PLAN ADMIN
Key employee
40$241,749$0$80,475
BART JONESADMIN
Highest-paid employee
40$227,586$750$80,475
DEREK MARTINADMIN
Highest-paid employee
40$227,429$0$80,475
KERRY BISSINGERADMIN
Highest-paid employee
40$128,174$0$65,725
JULIE MORRISADMIN
Highest-paid employee
40$128,174$0$65,725
KATHLEEN M TILDENADMIN
Highest-paid employee
40$128,174$0$65,725
MICHAEL GILCHRISTTRUSTEE
Trustee or director
2$0$0$0
TOM HALPINTRUSTEE
Trustee or director
2$0$0$0
BILL HERSHMANTRUSTEE
Trustee or director
2$0$0$0
KEITH PRACHNIAKTRUSTEE
Trustee or director
2$0$0$0
CHUCK RUBESKITRUSTEE
Trustee or director
2$0$0$0
990 for the year ended December 31, 2024: 12 people
NameTitleHours / weekCompensationOther / benefits
RYAN DEMERITTDIRECTOR/ PLAN ADMIN
Key employee
40$222,858$81,645
DEREK MARTINADMIN
Highest-paid employee
40$213,362$82,012
BART JONESADMIN
Highest-paid employee
40$211,706$81,645
JULIE MORRISADMIN
Highest-paid employee
40$121,433$66,265
KATHLEEN M TILDENADMIN
Highest-paid employee
40$121,433$66,265
KERRY BISSINGERADMIN
Highest-paid employee
40$121,433$66,265
KEITH PRACHNIAKTRUSTEE
Trustee or director
2$0$0
TOM HALPINTRUSTEE
Trustee or director
2$0$0
MICHAEL GILCHRISTTRUSTEE
Trustee or director
2$0$0
CHUCK RUBESKITRUSTEE
Trustee or director
2$0$0
BRIAN MURPHYTRUSTEE
Trustee or director
2$0$0
BILL HERSHMANTRUSTEE
Trustee or director
2$0$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensationOther / benefits
DEREK MARTINADMIN
Highest-paid employee
40$189,519$79,728
RYAN DEMERITTDIRECTOR/ PLAN ADMIN
Key employee
40$189,651$78,454
BART JONESADMIN
Highest-paid employee
40$182,560$78,398
JULIE MORRISADMIN
Highest-paid employee
40$116,106$63,710
KATHLEEN M TILDENADMIN
Highest-paid employee
40$116,106$63,710
KERRY BISSINGERADMIN
Highest-paid employee
40$116,106$63,710
KEITH PRACHNIAKTRUSTEE
Trustee or director
2$0$0
TOM HALPINTRUSTEE
Trustee or director
2$0$0
MICHAEL GILCHRISTTRUSTEE
Trustee or director
2$0$0
CHUCK RUBESKITRUSTEE
Trustee or director
2$0$0
BRIAN MURPHYTRUSTEE
Trustee or director
2$0$0
BILL HERSHMANTRUSTEE
Trustee or director
2$0$0

Address and contacts

Address (IRS master file)
900 S MAIN ST, MANSFIELD, MA 02048-3146
In care of
% LOCAL NO 104 OCCUPATIONAL SAFETY
Principal officer (990 for 2025)
BRIAN MURPHY, 900 SOUTH MAIN STREET, MANSFIELD, MA 02048
Signed the 990
BRIAN MURPHY, TRUSTEE
Phone
(508) 668-5856
Return prepared by
NOVAK FRANCELLA LLC

Mission

PROVIDE TRAINING AND EDUCATION PROGRAMS FOR EMPLOYEES IN THE OUTSIDE ELECTRICAL INDUSTRY AND FOR MEMBERS OF AN AFFILIATED IBEW LOCAL.

990 for the year ended December 31, 2025

Program accomplishments

  • TRAINING OF NEW AND CONTINUING MEMBERS OF IBEW LOCAL UNION 104 IN SAFETY PROCEDURES/FEATURES WHEN WORKING WITH HIGH VOLTAGE ELECTRICITY, IN FIRST AID, AND IN VARIOUS TYPES OF SAFETY EQUIPMENT.
    Expenses $2,747,251 · revenue $6,092,333

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
22-2581643
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1985
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Employment (J40Z)
Assets (IRS master file)
$16,241,850
Income (IRS master file)
$7,834,760

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$6,550,268$5,060,474$16,241,850XML
990December 2024$9,060,145$5,531,312$14,752,032XML
990December 2023$7,047,258$4,578,927$12,957,124XML
990December 2022$4,417,542$4,319,296$8,754,790IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 22-2581643).

Questions about LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND

What is the EIN of LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND?
The employer identification number (EIN) of LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND is 22-2581643.
Is LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
Are donations to LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST 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 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND?
The 990 for the year ended December 31, 2025 names BRIAN MURPHY.
Who are the officers and directors of LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND?
The 990 for the year ended December 31, 2025 lists 12 people; 6 received compensation from the organization.
How much revenue does LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND have?
On its 990 for the year ended December 31, 2025 it reported revenue of $6,550,268, expenses of $5,060,474 and total assets of $16,241,850 at year end.

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