Nonprofit · EIN 26-2611534
COST OF LIVING FUND OF LOCAL 274
Tax-exempt · HOPATCONG, NJ 07843
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2025 | 990 | $250,755 | $230,182 | $20,573 | $256,416 | $2,806 | $253,610 |
| April 30, 2024 | 990 (amended) | $229,681 | $209,364 | $20,317 | $235,382 | $2,345 | $233,037 |
| April 30, 2024 | 990-EZ | $0 | – | – | $0 | – | $212,720 |
Financial details: 990 for the year ended April 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $247,581
- Investment income
- $3,174
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $215,190
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $7,500
- Program services (functional)
- $215,190
- Management and general (functional)
- $14,992
Balance sheet and other
- Total assets, start of year
- $235,382
- Total assets, end of year
- $256,416
- Total liabilities, end of year
- $2,806
- Net assets, end of year
- $253,610
- Net assets without donor restrictions
- $253,610
- Gross receipts
- $250,755
- Employees
- 0
- Year formed
- 2008
- 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 April 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Edward Driscoll | Trustee Trustee or director | 1 | $0 | $191,673 | $130,484 |
| Chester Rozmus | Trustee Trustee or director | 1 | $0 | $175,429 | $127,961 |
| Timothy Curran | Trustee Trustee or director | 1 | $0 | $175,076 | $127,961 |
| Phillip PetilloJr-MCA | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Kevin Armistead-Armistead Mech | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Robert DurrJr-BinskySnyder | Trustee Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended April 30, 2024: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Edward Driscoll | Trustee Trustee or director | 1 | $0 | $185,347 | $126,369 |
| Chester Rozmus | Trustee Trustee or director | 1 | $0 | $172,588 | $123,929 |
| Timothy Curran | Trustee Trustee or director | 1 | $0 | $170,192 | $123,929 |
| Phillip PetilloJr-MCA | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Kevin Armistead-Armistead Mech | Trustee Trustee or director | 1 | $0 | $0 | $0 |
| Robert DurrJr-BinskySnyder | Trustee Trustee or director | 1 | $0 | $0 | $0 |
990-EZ for the year ended April 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Chester Rozmus | Trustee | 1 | $0 |
| Timothy Curran | Trustee | 1 | $0 |
| Marty Drobny | Trustee | 1 | $0 |
| Kevin Armistead | Trustee | 1 | $0 |
| Edward Driscoll | Trustee | 1 | $0 |
| Robert Durr | Trustee | 1 | $0 |
| Warren Stella | Trustee | 1 | $0 |
| Michael Stiles | Trustee | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 36 HOPATCHUNG RD, HOPATCONG, NJ 07843-1524
- In care of
- % MATTHEW CASTROVINCI
- Signed the 990
- Matthew Castrovinci, Administrator
- Phone
- (973) 601-3828
- Return prepared by
- DAVID A GERSON CPA & ASSOCIATES PC
Mission
Provision of cost of living benefits to eligible participants.
Program accomplishments
- Provision of cost of living benefits for eligible participants.Expenses $215,190 · revenue $247,581
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 April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | Not on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 26-2611534
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 2009
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y44)
- Assets (IRS master file)
- $256,416
- Income (IRS master file)
- $250,755
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2025 | $250,755 | $230,182 | $256,416 | XML |
| 990 | April 2024 | $229,681 | $209,364 | $235,382 | XML |
| 990-EZ | April 2024 | $0 | $0 | $0 | XML |
| 990 | April 2023 | $207,981 | $201,678 | $214,117 | IRS |
| 990 | April 2022 | – | – | – | IRS |
| 990-EZ | April 2021 | – | – | – | IRS |
| 990-EZ | April 2019 | – | – | – | 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 26-2611534).
Questions about COST OF LIVING FUND OF LOCAL 274
- What is the EIN of COST OF LIVING FUND OF LOCAL 274?
- The employer identification number (EIN) of COST OF LIVING FUND OF LOCAL 274 is 26-2611534.
- Is COST OF LIVING FUND OF LOCAL 274 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 2009.
- Are donations to COST OF LIVING FUND OF LOCAL 274 tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COST OF LIVING FUND OF LOCAL 274 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 COST OF LIVING FUND OF LOCAL 274 due?
- The return for tax year 2025 (the year ending April 30, 2026) is due September 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COST OF LIVING FUND OF LOCAL 274 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2025.
- Who are the officers and directors of COST OF LIVING FUND OF LOCAL 274?
- The 990 for the year ended April 30, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does COST OF LIVING FUND OF LOCAL 274 have?
- On its 990 for the year ended April 30, 2025 it reported revenue of $250,755, expenses of $230,182 and total assets of $256,416 at year end.
Other nonprofits in HOPATCONG
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- CONSTRUCTION WORKERS WELFARE FUND- 147 EIN 13-6101595 · last filed 990 for 2024
- LOCAL 147 CONSTRUCTION WORKERS ADDITIONAL SECURITY BENEFITS FUND EIN 13-3161717 · last filed 990 for 2024
- HEAT AND FROST INSULATORS AND ALLIED WORKERS LOCAL UNION NO 32 EIN 22-7011355 · last filed 990 for 2024
- HOPATCONG AMBULANCE SERVICE INC EIN 22-6073136 · last filed 990 for 2025
- BASIL CASTROVINCI ASSOCIATES WELFARE FUND EIN 13-6111622 · last filed 990 for 2024
All nonprofits in HOPATCONG · New Jersey · Mutual and membership benefit