Civic Intelligence

Boston Plasterers & Cement Masons Local 534 - Deferred Income Fund

990 • Fiscal year 2014 • EIN 04-6544055

Apr 01, 2013 to Mar 31, 2014 • Filed on Aug 04, 2014

7 Frederika StDorchester, MA 02124-5115

(617) 825-4500

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

2014 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

31st percentile

0.05x

Higher debt load relative to revenue than 31% of similar nonprofits.

2014 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2014

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

2014 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

14th percentile

$4,393

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2014 filings • $25M-$50M nonprofits • Source year 2014

Asset Growth

55th percentile

7.7%

Faster asset growth than 55% of similar nonprofits.

2014 filings • 501(c)5 • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$26,365,127

Up $1,887,574 (+7.7%) from 2013

Net Assets

Up

$26,252,669

Up $1,894,503 (+7.8%) from 2013

Liabilities

Down

$112,458

Down $6,929 (-5.8%) from 2013

Revenue

$2,437,050

No earlier filing loaded for comparison.

Expenses

Up

$2,037,660

Up $118,965 (+6.2%) from 2013

Net Income

$399,390

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2012: $23,232,752Liabilities 2012: $329,157Net Assets 2012: $22,903,5952012Assets 2013: $24,477,553Liabilities 2013: $119,387Net Assets 2013: $24,358,1662013Assets 2014: $26,365,127Liabilities 2014: $112,458Net Assets 2014: $26,252,6692014Assets 2015: $28,253,510Liabilities 2015: $111,442Net Assets 2015: $28,142,0682015Assets 2016: $27,442,875Liabilities 2016: $127,370Net Assets 2016: $27,315,5052016Assets 2017: $29,264,211Liabilities 2017: $202,493Net Assets 2017: $29,061,7182017Assets 2018: $31,124,261Liabilities 2018: $77,476Net Assets 2018: $31,046,7852018Assets 2019: $33,572,949Liabilities 2019: $50,913Net Assets 2019: $33,522,0362019Assets 2020: $32,147,143Liabilities 2020: $46,664Net Assets 2020: $32,100,4792020Assets 2021: $41,347,044Liabilities 2021: $67,038Net Assets 2021: $41,280,0062021Assets 2022: $43,033,608Liabilities 2022: $60,928Net Assets 2022: $42,972,6802022Assets 2023: $42,801,000Liabilities 2023: $116,787Net Assets 2023: $42,684,2132023Assets 2024: $44,959,898Liabilities 2024: $199,173Net Assets 2024: $44,760,7252024Assets 2025: $45,677,558Liabilities 2025: $56,908Net Assets 2025: $45,620,6502025

Highlighted filing

2014

Assets$26,365,127
Liabilities$112,458
Net Assets$26,252,669

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2012: $2,221,9292012Expenses 2013: $1,918,6952013Revenue 2014: $2,437,050Expenses 2014: $2,037,660Net Income 2014: $399,3902014Revenue 2015: $4,156,567Expenses 2015: $1,359,495Net Income 2015: $2,797,0722015Revenue 2016: $2,710,767Expenses 2016: $2,199,760Net Income 2016: $511,0072016Revenue 2017: $2,236,620Expenses 2017: $2,370,528Net Income 2017: -$133,9082017Revenue 2018: $3,067,275Expenses 2018: $2,199,362Net Income 2018: $867,9132018Revenue 2019: $3,931,945Expenses 2019: $1,126,149Net Income 2019: $2,805,7962019Revenue 2020: $3,554,386Expenses 2020: $1,436,228Net Income 2020: $2,118,1582020Revenue 2021: $3,723,120Expenses 2021: $1,637,015Net Income 2021: $2,086,1052021Revenue 2022: $5,288,604Expenses 2022: $2,239,780Net Income 2022: $3,048,8242022Revenue 2023: $4,349,367Expenses 2023: $2,389,632Net Income 2023: $1,959,7352023Revenue 2024: $3,948,567Expenses 2024: $4,772,406Net Income 2024: -$823,8392024Revenue 2025: $10,062,307Expenses 2025: $4,101,088Net Income 2025: $5,961,2192025

Highlighted filing

2014

Revenue$2,437,050
Expenses$2,037,660
Net Income$399,390
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Aug 4, 2014
Return Version
2013v3.1
Gross Receipts
$4,048,030
Mission and Program Overview

Mission

Employee benefit plan to provide benefits to members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$24,358,166$26,252,669▲ $1,894,503
Investments Other Securities$21,099,197$23,867,211▲ $2,768,014
Land, Buildings, and Equipment, Net$1,783,833$1,892,898▲ $109,065
Savings and Temporary Cash Investments$1,271,281$310,365▼ $960,916
Accounts Receivable$159,020$140,473▼ $18,547
Other Notes and Loans Receivable, Net$138,220$126,813▼ $11,407
Total Assets$24,477,553$26,365,127▲ $1,887,574
Other Assets Total$26,002$27,367▲ $1,365
Liabilities
Accounts Payable and Accrued Expenses$94,837$92,046▼ $2,791
Other Liabilities$24,550$20,412▼ $4,138
Total Liabilities$119,387$112,458▼ $6,929
Net Assets / Fund Balance
Total Net Assets Fund Balance$24,358,166$26,252,669▲ $1,894,503
Total Liabilities and Net Assets / Fund Balance$24,477,553$26,365,127▲ $1,887,574

Asset Categories

AssetBook ValueDepreciationBasis
Land$79,420-$79,420
Buildings$1,810,579$240,038-
Equipment$2,899$29,081-
Other Securities$283,378--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
James MulcahyTrustee$782$3,611$4,393
Vincent DisalvoTrustee$471$784$1,255

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,515,673
Investment Income
$778,762
Other Revenue
$142,615
Change in Net Assets
$399,390

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,359,522
Revenue Not Reported on Financial Statements
$77,528
Revenue Not Reported on Form 990
$1,543,495
Total Revenue per Audited Statements
$3,903,017
Total Revenue per Form 990
$2,437,050
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$161,282
Salaries, Compensation, and Employee Benefits$141,936
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$1,734,442--$1,734,442
Other Salaries and Wages$82,117--$82,117
Fees for Service Investment Mgmnt Fees$77,528--$77,528
Other Employee Benefits$36,950--$36,950
Fees for Services Accounting$16,108--$16,108
Pension Plan Contributions$15,895--$15,895
Occupancy$7,402--$7,402
Fees for Services Legal$7,275--$7,275
Payroll Taxes$6,974--$6,974
Conferences and Meetings$6,010--$6,010
Insurance$5,232--$5,232
All Other Expenses$2,299--$2,299
Other Expenses$1,967--$1,967
Office Expenses$1,779--$1,779
Depreciation Depletion$935--$935
Total Functional Expenses$2,037,660$0$0$2,037,660

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,037,660
Expenses per Audited Statements$1,960,132
Total Expenses per Audited Statements$1,960,132
Expenses Not Reported on Financial Statements$77,528
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liability$10,527
Accrued Expenses$7,173
Security Deposit$2,712
Pending Security Purchases-
Due From Other Funds-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Members of the union are members of the fund

Form 990, Page 6, Part VI, Line 7A

Members of the union elect the employee trustees of the fund

Form 990, Page 6, Part VI, Line 7B

Certain decisions made by the board are subject to members approval at monthly members meetings

Form 990, Page 6, Part VI, Line 11B

Copies of form 990 are provided to the trustees for their review prior to the filing date

Form 990, Page 6, Part VI, Line 12C

Through trustee meetings conflict of interest policy statement is signed by all trustees and administrative workers

Form 990, Page 6, Part VI, Line 15A

VOTED ON BY TRUSTEES

Form 990, Page 6, Part VI, Line 15B

VOTED ON BY TRUSTEES

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request

Filing and Contact Details

Filer

EIN
04-6544055
Phone
6178254500

Signing Officer

Name
Harry C Brousaides
Title
Trustee
Phone
6178254500
Signed
2014-08-04

Organization Details

Principal Officer
Harry C Brousaides Trustee
Formed
1986
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
1
Employees
3

Preparer

Preparer
David R Campbell
Phone
7815456699
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Employee benefit plan to provide benefits to members

Raw XML AppendixShowing 400 of 549 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt094837
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt092046
IRS990/AccountsReceivableGrp/BOYAmt0159020
IRS990/AccountsReceivableGrp/EOYAmt0140473
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0EMPLOYEE BENEFIT PLAN TO PROVIDE BENEFITS TO MEMBERS
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02299
IRS990/AllOtherExpensesGrp/TotalAmt02299
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/ProgramServicesAmt01734442
IRS990/BenefitsToMembersGrp/TotalAmt01734442
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10BP CM L534 DEF INCOME FUND
IRS990/BooksInCareOfDetail/PhoneNum06178254500
IRS990/BooksInCareOfDetail/USAddress/AddressLine107 FREDERIKA STREET
IRS990/BooksInCareOfDetail/USAddress/City0BOSTON
IRS990/BooksInCareOfDetail/USAddress/State0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode002124
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt06010
IRS990/ConferencesMeetingsGrp/TotalAmt06010
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt01734442
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0778762
IRS990/CYOtherExpensesAmt0161282
IRS990/CYOtherRevenueAmt0142615
IRS990/CYProgramServiceRevenueAmt01515673
IRS990/CYRevenuesLessExpensesAmt0399390
IRS990/CYSalariesCompEmpBnftPaidAmt0141936
IRS990/CYTotalExpensesAmt02037660
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02437050
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0935
IRS990/DepreciationDepletionGrp/TotalAmt0935
IRS990/Desc0EMPLOYEE BENEFIT PLAN TO PROVIDE BENEFITS TO MEMBERS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt016108
IRS990/FeesForServicesAccountingGrp/TotalAmt016108
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt07275
IRS990/FeesForServicesLegalGrp/TotalAmt07275
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt077528
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt077528
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt43.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3255
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt52065
IRS990/Form990PartVIISectionAGrp/PersonNm0STEPHEN AFFANATO
IRS990/Form990PartVIISectionAGrp/PersonNm1SCOTT ANGELINI
IRS990/Form990PartVIISectionAGrp/PersonNm2HARRY BROUSAIDES
IRS990/Form990PartVIISectionAGrp/PersonNm3VINCENT DISALVO
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSEPH FARINA
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES MULCAHY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3471
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5782
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3529
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt51546
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01986
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt048382
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01590436
IRS990/GrossReceiptsAmt04048030
IRS990/GrossRentsGrp/RealAmt0153907
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt05232
IRS990/InsuranceGrp/TotalAmt05232
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0730380
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0730380
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt021099197
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt023867211
IRS990/IRPDocumentCnt058
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0269119
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01783833
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01892898
IRS990/LandBldgEquipCostOrOtherBssAmt02162017
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01542054
IRS990/LessRentalExpensesGrp/RealAmt068926
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0352
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0352
IRS990/MissionDesc0EMPLOYEE BENEFIT PLAN TO PROVIDE BENEFITS TO MEMBERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt024358166
IRS990/NetAssetsOrFundBalancesEOYAmt026252669
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt048382
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt048382
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt084981
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt084981
IRS990/NetUnrlzdGainsLossesInvstAmt01495113
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt07402
IRS990/OccupancyGrp/TotalAmt07402
IRS990/OfficeExpensesGrp/ProgramServicesAmt01779
IRS990/OfficeExpensesGrp/TotalAmt01779
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt026002
IRS990/OtherAssetsTotalGrp/EOYAmt027367
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt036950
IRS990/OtherEmployeeBenefitsGrp/TotalAmt036950
IRS990/OtherExpensesGrp/Desc0COLLECTION EXPENSE
IRS990/OtherExpensesGrp/Desc1COMPUTER EXPENSE
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3POSTAGE
IRS990/OtherExpensesGrp/ProgramServicesAmt020418
IRS990/OtherExpensesGrp/ProgramServicesAmt111291
IRS990/OtherExpensesGrp/ProgramServicesAmt23038
IRS990/OtherExpensesGrp/ProgramServicesAmt31967
IRS990/OtherExpensesGrp/TotalAmt020418
IRS990/OtherExpensesGrp/TotalAmt111291
IRS990/OtherExpensesGrp/TotalAmt23038
IRS990/OtherExpensesGrp/TotalAmt31967
IRS990/OtherLiabilitiesGrp/BOYAmt024550
IRS990/OtherLiabilitiesGrp/EOYAmt020412
IRS990/OtherRevenueMiscGrp/Desc0COLLECTION REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/Desc1ADMINISTRATIVE REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/Desc2DELINQUENT INTEREST INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt037419
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt119472
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2391
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt037419
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt119472
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2391
IRS990/OtherRevenueTotalAmt057634
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt082117
IRS990/OtherSalariesAndWagesGrp/TotalAmt082117
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0138220
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0126813
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt06974
IRS990/PayrollTaxesGrp/TotalAmt06974
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt015895
IRS990/PensionPlanContributionsGrp/TotalAmt015895
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0HARRY C BROUSAIDES TRUSTEE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01515673
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01515673
IRS990/ProgSrvcAccomActyOtherGrp/Desc0EMPLOYEE BENEFIT PLAN TO PROVIDE BENEFITS TO MEMBERS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt01616806
IRS990/PYInvestmentIncomeAmt0924700
IRS990/PYOtherExpensesAmt0163579
IRS990/PYOtherRevenueAmt0140613
IRS990/PYProgramServiceRevenueAmt01294179
IRS990/PYRevenuesLessExpensesAmt0440797
IRS990/PYSalariesCompEmpBnftPaidAmt0138310
IRS990/PYTotalExpensesAmt01918695
IRS990/PYTotalRevenueAmt02359492
IRS990/ReconcilationRevenueExpnssAmt0399390
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt084981
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt024358166
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt026252669
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01271281
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0310365
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01810579
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0240038
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02050617
IRS990ScheduleD/EquipmentGrp/BookValueAmt02899
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029081
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt031980
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt077528
IRS990ScheduleD/ExpensesSubtotalAmt01960132
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt077528
IRS990ScheduleD/InvestmentExpensesNotIncldAmt077528
IRS990ScheduleD/LandGrp/BookValueAmt079420
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt079420
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01543495
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010527
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17173
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22712
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PENDING SECURITY PURCHASES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4DUE FROM OTHER FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt015028067
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11902609
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt21879508
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt31857654
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt41816988
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt51099007
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt6283378
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1INVESTMENT IN LLC HOLDING HEDGE/DERI
IRS990ScheduleD/OtherSecuritiesGrp/Desc2COMMON/COLLECTIVE TRUSTS HOLDING HED
IRS990ScheduleD/OtherSecuritiesGrp/Desc3US GOV'T SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc4COMMON/COLLECTIVE TRUST
IRS990ScheduleD/OtherSecuritiesGrp/Desc5COMMON STOCK
IRS990ScheduleD/OtherSecuritiesGrp/Desc6CORPORATE BONDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd4F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd5F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd6F
IRS990ScheduleD/RevenueNotReportedAmt01543495
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt077528
IRS990ScheduleD/RevenueSubtotalAmt02359522
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01892898
IRS990ScheduleD/TotalBookValueSecuritiesAmt023867211
IRS990ScheduleD/TotalExpensesPerForm990Amt02037660
IRS990ScheduleD/TotalLiabilityAmt020412
IRS990ScheduleD/TotalRevenuePerForm990Amt02437050
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03903017
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01960132
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EMPLOYEE BENEFIT PLAN TO PROVIDE BENEFITS TO MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE UNION ARE MEMBERS OF THE FUND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE UNION ELECT THE EMPLOYEE TRUSTEES OF THE FUND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CERTAIN DECISIONS MADE BY THE BOARD ARE SUBJECT TO MEMBERS APPROVAL AT MONTHLY MEMBERS MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF FORM 990 ARE PROVIDED TO THE TRUSTEES FOR THEIR REVIEW PRIOR TO THE FILING DATE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THROUGH TRUSTEE MEETINGS CONFLICT OF INTEREST POLICY STATEMENT IS SIGNED BY ALL TRUSTEES AND ADMINISTRATIVE WORKERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6VOTED ON BY TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7VOTED ON BY TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd5false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10BP&CM LOCAL 534 LABOR MGMT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11BP&CM LOCAL 534 PENSION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12BP&CM LOCAL 534 HEALTH & WELFARE FU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine13BP&CM LOCAL 534 JATC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine14BP&CM LOCAL 534 SUB FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine15BP&CM LOCAL 534 GENERAL FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0043290837
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1046127786
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2046049991
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3046185862
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4611424309
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5041103065
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501C9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501C9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2H&W
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3APPRENTICE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4UNEMPLOYME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine107 FREDERIKA STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine117 FREDERIKA STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine127 FREDERIKA STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine137 FREDERIKA STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine147 FREDERIKA STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine157 FREDERIKA STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City1BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City2BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City3BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City4BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City5BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State2MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State3MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State4MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State5MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode002124
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode102124
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode202124
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode302124
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode402124
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode502124
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$45.7$0.06$45.6$10.1$4.10$5.96
2024Detailed filing. Detailed filing data is available for this year.$45.0$0.20$44.8$3.95$4.77$0.82
2023Detailed filing. Detailed filing data is available for this year.$42.8$0.12$42.7$4.35$2.39$1.96
2022Detailed filing. Detailed filing data is available for this year.$43.0$0.06$43.0$5.29$2.24$3.05
2021Detailed filing. Detailed filing data is available for this year.$41.3$0.07$41.3$3.72$1.64$2.09
2020Detailed filing. Detailed filing data is available for this year.$32.1$0.05$32.1$3.55$1.44$2.12
2019Detailed filing. Detailed filing data is available for this year.$33.6$0.05$33.5$3.93$1.13$2.81
2018Detailed filing. Detailed filing data is available for this year.$31.1$0.08$31.0$3.07$2.20$0.87
2017Detailed filing. Detailed filing data is available for this year.$29.3$0.20$29.1$2.24$2.37$0.13
2016Detailed filing. Detailed filing data is available for this year.$27.4$0.13$27.3$2.71$2.20$0.51
2015Detailed filing. Detailed filing data is available for this year.$28.3$0.11$28.1$4.16$1.36$2.80
2014Detailed filing. Detailed filing data is available for this year.$26.4$0.11$26.3$2.44$2.04$0.40
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.5$0.12$24.4$1.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.2$0.33$22.9$2.22