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LOCAL UNION 104 OCCUPATIONAL SAFETY HEALTH AND EDUCATIONAL TRUST FUND

EIN 22-2581643 MANSFIELD, MA

Revenue 2025
$6,550,268
Expenses 2025
$5,060,474

Program services were 54.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
J40Z
Classification
1000
Street
900 S MAIN ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

2 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

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.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Michael Gilchrist

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Tom Halpin

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Bill Hershman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Brian 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 Prachniak

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Chuck Rubeski

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Ryan 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 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 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 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 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 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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $6,550,268
    Expenses
    $5,060,474
    Contributions
    $0
    Grants paid
    $0
  • 2024
    Revenue
    $9,060,145
    Expenses
    $5,531,312
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $7,047,258
    Expenses
    $4,578,927
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $4,417,542
    Expenses
    $4,319,296
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $5,699,271
    Expenses
    $3,923,509
    Assets (EOY)
    $8,656,713
  • 2020 · 990

    Revenue
    $3,385,944
    Expenses
    $2,905,810
    Assets (EOY)
    $6,880,707
  • 2019 · 990

    Revenue
    $3,291,919
    Expenses
    $2,983,319
    Assets (EOY)
    $6,400,788
  • 2018 · 990

    Revenue
    $3,540,526
    Expenses
    $2,537,490
    Assets (EOY)
    $6,091,611
  • 2017 · 990

    Revenue
    $2,682,922
    Expenses
    $2,411,723
    Assets (EOY)
    $5,088,575
  • 2016 · 990

    Revenue
    $1,831,812
    Expenses
    $2,407,363
    Assets (EOY)
    $4,817,590
  • 2015 · 990

    Revenue
    $2,527,222
    Expenses
    $2,465,694
    Assets (EOY)
    $5,392,893
  • 2014 · 990

    Revenue
    $2,630,092
    Expenses
    $2,620,455
    Assets (EOY)
    $5,331,471
  • 2013 · 990

    Revenue
    $3,367,724
    Expenses
    $2,198,202
    Assets (EOY)
    $5,321,510
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $2,082,181
    Assets (EOY)
    $4,151,988

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2025 return

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.