Civic Intelligence

International Brotherhood of Electrical Workers Local Union No 2321

EIN 04-2473915 • 501(c)5 • North Andover, MA

Profile

The international brotherhood of electrical workers local union no. 2321 is organized to represent its telephone workers in labor and contract negotiations with contractors employing its membership.

1049 Turnpike StreetNorth Andover, MA 01845

ibew2321.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

40th percentile

3.8%

Higher net margin than 40% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

76th percentile

$173,615

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 20.5% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

33rd percentile

1.3%

Faster asset growth than 33% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

33rd percentile

1.5%

Faster revenue growth than 33% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$1,463,147

Up $18,235 (+1.3%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,463,147

Up $18,235 (+1.3%) from 2024

Operations
Liabilities / Revenue26th percentileNet Margin40th percentile

Revenue

Up

$847,798

Up $12,147 (+1.5%) from 2024

Expenses

Up

$815,969

Up $20,427 (+2.6%) from 2024

Net Income

Down

$31,829

Down $8,280 (-21%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $668,515Liabilities 2010: $0Net Assets 2010: $668,5152010Assets 2011: $554,115Liabilities 2011: $1,917Net Assets 2011: $552,1982011Assets 2012: $630,942Liabilities 2012: $1,024Net Assets 2012: $629,9182012Assets 2013: $699,242Liabilities 2013: $42Net Assets 2013: $699,2002013Assets 2014: $980,504Liabilities 2014: $198Net Assets 2014: $980,3062014Assets 2015: $1,171,176Liabilities 2015: $117Net Assets 2015: $1,171,0592015Assets 2016: $1,195,518Liabilities 2016: $284Net Assets 2016: $1,195,2342016Assets 2017: $1,262,024Liabilities 2017: $424Net Assets 2017: $1,261,6002017Assets 2018: $1,299,750Liabilities 2018: $185Net Assets 2018: $1,299,5652018Assets 2019: $1,308,493Liabilities 2019: $0Net Assets 2019: $1,308,4932019Assets 2020: $1,396,867Liabilities 2020: $0Net Assets 2020: $1,396,8672020Assets 2021: $1,414,292Liabilities 2021: $0Net Assets 2021: $1,414,2922021Assets 2022: $1,429,950Liabilities 2022: $0Net Assets 2022: $1,429,9502022Assets 2023: $1,400,251Liabilities 2023: $0Net Assets 2023: $1,400,2512023Assets 2024: $1,444,912Liabilities 2024: $0Net Assets 2024: $1,444,9122024Assets 2025: $1,463,147Liabilities 2025: $0Net Assets 2025: $1,463,1472025

Highlighted filing

2025

Assets$1,463,147
Liabilities$0
Net Assets$1,463,147
Open 2025 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $954,7762010Revenue 2011: $772,755Expenses 2011: $889,072Net Income 2011: -$116,3172011Expenses 2012: $960,5392012Revenue 2013: $1,083,779Expenses 2013: $1,014,497Net Income 2013: $69,2822013Revenue 2014: $1,183,541Expenses 2014: $902,435Net Income 2014: $281,1062014Revenue 2015: $1,176,737Expenses 2015: $985,983Net Income 2015: $190,7542015Revenue 2016: $889,965Expenses 2016: $866,834Net Income 2016: $23,1312016Revenue 2017: $897,408Expenses 2017: $834,599Net Income 2017: $62,8092017Revenue 2018: $892,271Expenses 2018: $854,830Net Income 2018: $37,4412018Revenue 2019: $872,912Expenses 2019: $871,003Net Income 2019: $1,9092019Revenue 2020: $868,249Expenses 2020: $784,238Net Income 2020: $84,0112020Revenue 2021: $814,174Expenses 2021: $801,135Net Income 2021: $13,0392021Revenue 2022: $803,507Expenses 2022: $791,550Net Income 2022: $11,9572022Revenue 2023: $750,691Expenses 2023: $783,727Net Income 2023: -$33,0362023Revenue 2024: $835,651Expenses 2024: $795,542Net Income 2024: $40,1092024Revenue 2025: $847,798Expenses 2025: $815,969Net Income 2025: $31,8292025

Highlighted filing

2025

Revenue$847,798
Expenses$815,969
Net Income$31,829
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,463,147
Liabilities
$0
Net assets
$1,463,147
Revenue
$847,798
Expenses
$815,969
Net income
$31,829
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.85$0.82$0.03
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.00$1.44$0.84$0.80$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.75$0.78$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.43$0.00$1.43$0.80$0.79$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.81$0.80$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.87$0.78$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.87$0.87$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.89$0.85$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.90$0.83$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.89$0.87$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.18$0.99$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$1.18$0.90$0.28
2013Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$1.08$1.01$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$0.96
2011Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$0.77$0.89$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.00$0.67$0.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 1, 2026
Return Version
2025v4.1
Gross Receipts
$847,798
Mission and Program Overview

Mission

The international brotherhood of electrical workers local union no. 2321 is organized to represent its telephone workers in labor and contract negotiations with contractors employing its membership.

To help secure better wages and working conditions for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$811,277$843,913▲ $32,636
Investments Program Related$468,196$454,602▼ $13,594
Cash and Non-Interest-Bearing Accounts$137,008$143,012▲ $6,004
Land, Buildings, and Equipment, Net$22,066$15,255▼ $6,811
Accounts Receivable$6,325$6,325→ $0
Total Assets$1,444,912$1,463,147▲ $18,235
Other Assets Total$40$40→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,444,912$1,463,147▲ $18,235
Total Net Assets Fund Balance$1,444,912$1,463,147▲ $18,235
Total Liabilities and Net Assets / Fund Balance$1,444,912$1,463,147▲ $18,235

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,255$38,045$53,300
Investment Program Related Org$454,602--
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John C FieldsBusiness ManagerFT$161,337$12,278$173,615
Brian KierceTreasurer/business AgentFT$139,203$12,242$151,445
Nicholas KaklesExecutive Board-$6,556-$6,556
Candy Keenan-wardExecutive Board-$5,465-$5,465
Kim BurleighRecording Secretary-$5,235-$5,235
Janine LafondVice President-$5,069-$5,069
Kathleen MckenneyExecutive Board-$4,339-$4,339
Mark MurphyExecutive Board-$3,131-$3,131
Dave RicciardeliExecutive Board-$2,713-$2,713
Lee GitschierPresidentPT$1,675-$1,675

Board Members and Trustees

NameTitle
Jason TarquinioExecutive Board
Jim DececcaExecutive Board
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$816,653
Investment Income
$31,145
Other Revenue
$0
Change in Net Assets
$31,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$517,146
Other Expenses$289,568
Grants and Similar Amounts Paid$8,005
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$359,243
Payments to Affiliates---$151,828
Other Salaries and Wages---$116,316
Occupancy---$45,018
Payroll Taxes---$33,782
Fees for Services Other---$21,218
Fees for Services Accounting---$15,295
Insurance---$15,130
Office Expenses---$14,916
Other Employee Benefits---$7,805
Grants to Domestic Orgs---$7,205
Information Technology---$6,891
Depreciation Depletion---$6,811
Conferences and Meetings---$5,275
Travel---$4,686
Advertising---$2,500
Benefits to Members---$1,250
Grants to Domestic Individuals---$800
Total Functional Expenses$0$0$0$815,969
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization is a labor union that is organized with dues paid by its members. These members elect the governing body and they have the right to participate in the organization's governance.”

Form 990, Part VI, Section A, Line 7A

“The organization's members elect the governing body of the organization.”

Form 990, Part VI, Section A, Line 7B

“Any change in the organization's by-laws must be voted on by the general membership. This includes changes to membership dues and fees.”

Form 990, Part VI, Section B, Line 11B

“The form 990 was prepared by an independant accounting firm which then sent a copy to the organization's president and treasurer for review before filing.”

Form 990, Part VI, Section B, Line 15

“Compensation of officers and key employees (if any) is in accordance with the bylaws, and is based on the journeyman rate provided for in the collective bargaining agreements.”

Form 990, Part VI, Section C, Line 19

“The organization makes its documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
International Brotherhood of
EIN
04-2473915
Phone
9786832321
Address
1049 TURNPIKE STREET, NORTH ANDOVER, MA 01845

Signing Officer

Name
John C Fields
Title
Business Manager
Phone
9786832321
Signed
2026-04-01

Organization Details

Principal Officer
John C Fields
Formed
1971
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
2
Employees
22
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
ONE PRESIDENTIAL BLVD STE 330, BALA CYNWYD, PA 19004
Preparer
Anthony Vogt CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Earnings from subsidiary filed separately -13594.”

FORM 990, PART XII, LINE 1:

“The organization's financial statements are prepared using the modified cash basis of accounting.”

FORM 990, PART XII, LINE 2C:

“The organization's governing body is responsible for oversight over the audit as well as for the selection of the independent accountant.”

Financial Statement Notes

PART X, LINE 2:

“Management is required to evaluate tax positions taken by the local and to recognize a tax liability if the local has taken an uncertain position that, more likely than not, would not be sustained upon examination by the u.s. Federal, state, or local taxing authorities. The local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Typically, tax years will remain open for three years; however, this may differ depending upon the circumstances of the local.”

Raw XML AppendixShowing 400 of 435 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE BOARD
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IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9RECORDING SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION NO. 2321 IS ORGANIZED TO REPRESENT ITS TELEPHONE WORKERS IN LABOR AND CONTRACT NEGOTIATIONS WITH CONTRACTORS EMPLOYING ITS MEMBERSHIP.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01444912
IRS990/NetAssetsOrFundBalancesEOYAmt01463147
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01444912
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01463147
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt045018
IRS990/OfficeExpensesGrp/TotalAmt014916
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt040
IRS990/OtherAssetsTotalGrp/EOYAmt040
IRS990/OtherChangesInNetAssetsAmt0-13594
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07805
IRS990/OtherSalariesAndWagesGrp/TotalAmt0116316
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0151828
IRS990/PayrollTaxesGrp/TotalAmt033782
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOHN C FIELDS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES/INITIATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0816653
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0816653
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt01250
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt08309
IRS990/PYInvestmentIncomeAmt027245
IRS990/PYOtherExpensesAmt0276554
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0808406
IRS990/PYRevenuesLessExpensesAmt040109
IRS990/PYSalariesCompEmpBnftPaidAmt0509429
IRS990/PYTotalExpensesAmt0795542
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0835651
IRS990/ReconcilationRevenueExpnssAmt031829
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd01
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0811277
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0843913
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt015255
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038045
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt053300
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0454602
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0INVESTMENT IN BUILDING CORP
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND TO RECOGNIZE A TAX LIABILITY IF THE LOCAL HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE LOCAL.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015255
IRS990ScheduleD/TotalBookValueProgramRltdAmt0454602
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0161337
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1139203
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt06842
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt16842
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt05436
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt15400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN C FIELDS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BRIAN KIERCE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TREASURER/BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0173615
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1151445
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A LABOR UNION THAT IS ORGANIZED WITH DUES PAID BY ITS MEMBERS. THESE MEMBERS ELECT THE GOVERNING BODY AND THEY HAVE THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERS ELECT THE GOVERNING BODY OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CHANGE IN THE ORGANIZATION'S BY-LAWS MUST BE VOTED ON BY THE GENERAL MEMBERSHIP. THIS INCLUDES CHANGES TO MEMBERSHIP DUES AND FEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 WAS PREPARED BY AN INDEPENDANT ACCOUNTING FIRM WHICH THEN SENT A COPY TO THE ORGANIZATION'S PRESIDENT AND TREASURER FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF OFFICERS AND KEY EMPLOYEES (IF ANY) IS IN ACCORDANCE WITH THE BYLAWS, AND IS BASED ON THE JOURNEYMAN RATE PROVIDED FOR IN THE COLLECTIVE BARGAINING AGREEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EARNINGS FROM SUBSIDIARY FILED SEPARATELY -13594.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION'S GOVERNING BODY IS RESPONSIBLE FOR OVERSIGHT OVER THE AUDIT AS WELL AS FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LOCAL 2321 BUILDING CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LOCAL 2321 BENEVOLENT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0272344361
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1474698833
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0REAL ESTATE HOLDING CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1CHARITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01049 TURNPIKE STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11049 TURNPIKE STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NORTH ANDOVER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1NORTH ANDOVER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001845
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd101845
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01444912
IRS990/TotalAssetsEOYAmt01463147
IRS990/TotalAssetsGrp/BOYAmt01444912
IRS990/TotalAssetsGrp/EOYAmt01463147
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/TotalAmt0815969
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01444912
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01463147
IRS990/TotalOtherCompensationAmt024520
IRS990/TotalProgramServiceRevenueAmt0816653
IRS990/TotalReportableCompFromOrgAmt0334723
IRS990/TotalRevenueGrp/ExclusionAmt031145
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0816653
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0847798
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01444912
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01463147
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04686
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01049 TURNPIKE STREET

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