Form 990 for tax year 2025
Filed by LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND.
Totals
- Total revenue
- $6,550,268
- Total expenses
- $5,060,474
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $6,091,968
- Investment income
- $457,935
- Other revenue
- $365
- Total assets, end of year
- $16,241,850
- Total liabilities, end of year
- $791
- Net assets or fund balances, end of year
- $16,241,059
- Program services expenses (Part IX)
- $2,747,251
- Management and general expenses
- $2,313,223
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $2,747,251
Program services were 54.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: EMPLOYER CONTRIBUTIONS
total $6,091,968 · related or exempt $6,091,968
-
3 · Investment income
total $211,835 · excluded $211,835
-
7a · Gross sales of assets other than inventory
securities $1,530,592
-
7b · Less cost or other basis and sales expenses
securities $1,284,492
-
7c · Gain or loss
securities $246,100
-
7d · Net gain or loss
total $246,100 · excluded $246,100
-
11a · Other revenue: REIMBURSED EXPENSES
total $365 · related or exempt $365
-
11e · Other revenue, total
$365
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $335,215 · management and general $335,215
-
7 · Other salaries and wages
total $983,297 · management and general $983,297
-
8 · Pension plan contributions
total $231,728 · management and general $231,728
-
9 · Other employee benefits
total $129,762 · management and general $129,762
-
10 · Payroll taxes
total $86,545 · management and general $86,545
-
11b · Fees: legal
total $5,000 · management and general $5,000
-
11c · Fees: accounting
total $28,680 · management and general $28,680
-
11f · Fees: investment management
total $92,692 · management and general $92,692
-
11g · Fees: other
total $4,993 · management and general $4,993
-
13 · Office expenses
total $57,610 · management and general $57,610
-
14 · Information technology
total $11,390 · management and general $11,390
-
16 · Occupancy
total $162,177 · management and general $162,177
-
17 · Travel
total $39,420 · management and general $39,420
-
19 · Conferences, conventions and meetings
total $10,826 · management and general $10,826
-
20 · Interest
total $38,930 · management and general $38,930
-
22 · Depreciation, depletion and amortization
total $44,272 · management and general $44,272
-
23 · Insurance
total $50,686 · management and general $50,686
-
24a · Other expenses: FLAME RETARDANT CLOTHIN
total $1,326,195 · program services $1,326,195
-
24b · Other expenses: TRAINING EXPENSES
total $599,035 · program services $599,035
-
24c · Other expenses: GLOVES, SLEEVES AND, SA
total $398,585 · program services $398,585
-
24d · Other expenses: BOOT ALLOWANCE
total $228,192 · program services $228,192
-
24e · All other expenses
total $195,244 · program services $195,244
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $3,435,739 · end of year $796,025
-
2 · Savings and temporary cash investments
beginning of year $1,362,655 · end of year $1,737,600
-
10a · Land, buildings and equipment: cost or other basis
$8,083,415
-
10b · Land, buildings and equipment: accumulated depreciation
$352,912
-
10c · Land, buildings and equipment, net
beginning of year $4,221,664 · end of year $7,730,503
-
11 · Investments: publicly traded securities
beginning of year $5,539,974 · end of year $5,785,722
-
12 · Investments: other securities
beginning of year $192,000 · end of year $192,000
-
17 · Accounts payable and accrued expenses
beginning of year $767 · end of year $791
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $14,751,265 · end of year $16,241,059
Mission and programs · 2025
Mission
PROVIDE TRAINING AND EDUCATION PROGRAMS FOR EMPLOYEES IN THE OUTSIDE ELECTRICAL INDUSTRY AND FOR MEMBERS OF AN AFFILIATED IBEW LOCAL.
-
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
As filed on the 2025 return.
Listed in Part VII
-
Michael GilchristMICHAEL GILCHRIST
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Tom HalpinTOM HALPIN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Bill HershmanBILL HERSHMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Brian MurphyBRIAN MURPHY
TRUSTEE
- Total calculated
- $326,100
- From this org
- $0
- From related orgs
- $244,869
- Other
- $81,231
- Hours/week
- 2
Schedule J breakdown matched by us
- Base
- $0 + $244,869 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $54,737 related
- Nontaxable benefits
- $0 + $26,494 related
- Filer's total
- $0 + $326,100 related
-
Keith PrachniakKEITH PRACHNIAK
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Chuck RubeskiCHUCK RUBESKI
TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Ryan DemerittRYAN DEMERITT
DIRECTOR/PLAN ADMIN
- Total calculated
- $322,224
- From this org
- $241,749
- From related orgs
- $0
- Other
- $80,475
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $241,749
- Bonus
- $0
- Other
- $0
- Deferred
- $54,091
- Nontaxable benefits
- $26,384
- Filer's total
- $322,224
-
Bart JonesBART JONES
ADMIN
- Total calculated
- $308,811
- From this org
- $227,586
- From related orgs
- $750
- Other
- $80,475
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $227,586 + $750 related
- Bonus
- $0
- Other
- $0
- Deferred
- $54,091
- Nontaxable benefits
- $26,384
- Filer's total
- $308,061 + $750 related
-
Derek MartinDEREK MARTIN
ADMIN
- Total calculated
- $307,904
- From this org
- $227,429
- From related orgs
- $0
- Other
- $80,475
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $227,429
- Bonus
- $0
- Other
- $0
- Deferred
- $54,091
- Nontaxable benefits
- $26,384
- Filer's total
- $307,904
-
Kerry BissingerKERRY BISSINGER
ADMIN
- Total calculated
- $193,899
- From this org
- $128,174
- From related orgs
- $0
- Other
- $65,725
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $128,174
- Bonus
- $0
- Other
- $0
- Deferred
- $40,155
- Nontaxable benefits
- $25,570
- Filer's total
- $193,899
-
Julie MorrisJULIE MORRIS
ADMIN
- Total calculated
- $193,899
- From this org
- $128,174
- From related orgs
- $0
- Other
- $65,725
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $128,174
- Bonus
- $0
- Other
- $0
- Deferred
- $40,155
- Nontaxable benefits
- $25,570
- Filer's total
- $193,899
-
Kathleen M TildenKATHLEEN M TILDEN
ADMIN
- Total calculated
- $193,899
- From this org
- $128,174
- From related orgs
- $0
- Other
- $65,725
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $128,174
- Bonus
- $0
- Other
- $0
- Deferred
- $40,155
- Nontaxable benefits
- $25,570
- Filer's total
- $193,899
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(5) · LABOR UNION · MA
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 9 June 2026
- IRS schema version
- 2025v4.1
- Source object
- 202641609349301684
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