Civic Intelligence

Ibew Local 363 Labor Management Cooperative Fund

EIN 13-3800212 • 501(c)5 • Harriman, NY

Profile

To provide educational & promotional services on behalf of the electrical industry for union members & management.

67 Commerce Drive SouthHarriman, NY 10926

www.ibewlu363.org

Siviq Scores

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

Liabilities / Assets

99th percentile

2.19x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

100th percentile

98.02x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

1st percentile

-3350%

Higher net margin than 1% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

15th percentile

-24%

Faster asset growth than 15% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-99%

Faster revenue growth than 1% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$6,721

Down $2,074 (-24%) from 2023

Liabilities

Up

$14,703

Up $2,951 (+25%) from 2023

Net Assets

Down

-$7,982

Down $5,025 (-170%) from 2023

Operations
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Down

$150

Down $21,226 (-99%) from 2023

Expenses

Down

$5,175

Down $16,481 (-76%) from 2023

Net Income

Down

-$5,025

Down $4,745 (-1695%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$150K$100K$50K$0-$50KAssets 2010: $65,210Liabilities 2010: $1,750Net Assets 2010: $63,4602010Assets 2011: $84,917Liabilities 2011: $5,883Net Assets 2011: $79,0342011Assets 2012: $55,455Liabilities 2012: $1,100Net Assets 2012: $54,3552012Assets 2013: $42,033Liabilities 2013: $5,663Net Assets 2013: $36,3702013Assets 2014: $38,073Liabilities 2014: $1,100Net Assets 2014: $36,9732014Assets 2015: $31,300Liabilities 2015: $1,100Net Assets 2015: $30,2002015Assets 2016: $40,584Liabilities 2016: $1,100Net Assets 2016: $39,4842016Assets 2017: $124,804Liabilities 2017: $1,100Net Assets 2017: $123,7042017Assets 2018: $130,181Liabilities 2018: $1,100Net Assets 2018: $129,0812018Assets 2019: $144,942Liabilities 2019: $1,100Net Assets 2019: $143,8422019Assets 2020: $117,109Liabilities 2020: $10,160Net Assets 2020: $106,9492020Assets 2021: $78,988Liabilities 2021: $15,802Net Assets 2021: $63,1862021Assets 2022: $16,122Liabilities 2022: $18,799Net Assets 2022: -$2,6772022Assets 2023: $8,795Liabilities 2023: $11,752Net Assets 2023: -$2,9572023Assets 2024: $6,721Liabilities 2024: $14,703Net Assets 2024: -$7,9822024

Highlighted filing

2024

Assets$6,721
Liabilities$14,703
Net Assets-$7,982
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$200K$100K$0-$100KRevenue 2010: $56,310Expenses 2010: $42,512Net Income 2010: $13,7982010Revenue 2011: $53,113Expenses 2011: $37,539Net Income 2011: $15,5742011Revenue 2012: $44,974Expenses 2012: $69,653Net Income 2012: -$24,6792012Revenue 2013: $55,900Expenses 2013: $73,885Net Income 2013: -$17,9852013Revenue 2014: $55,092Expenses 2014: $54,489Net Income 2014: $6032014Revenue 2015: $60,083Expenses 2015: $66,856Net Income 2015: -$6,7732015Revenue 2016: $68,210Expenses 2016: $58,926Net Income 2016: $9,2842016Revenue 2017: $147,576Expenses 2017: $63,356Net Income 2017: $84,2202017Revenue 2018: $68,165Expenses 2018: $62,788Net Income 2018: $5,3772018Revenue 2019: $93,964Expenses 2019: $79,203Net Income 2019: $14,7612019Revenue 2020: $37,384Expenses 2020: $74,277Net Income 2020: -$36,8932020Revenue 2021: $30,814Expenses 2021: $74,577Net Income 2021: -$43,7632021Revenue 2022: $17,934Expenses 2022: $83,797Net Income 2022: -$65,8632022Revenue 2023: $21,376Expenses 2023: $21,656Net Income 2023: -$2802023Revenue 2024: $150Expenses 2024: $5,175Net Income 2024: -$5,0252024

Highlighted filing

2024

Revenue$150
Expenses$5,175
Net Income-$5,025
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,721
Liabilities
$14,703
Net assets
-$7,982
Revenue
$150
Expenses
$5,175
Net income
-$5,025
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.07$0.15$0.08$0.00$0.05$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.09$0.12$0.03$0.21$0.22$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.16$0.19$0.03$0.18$0.84$0.66
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.16$0.63$0.31$0.75$0.44
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.17$0.10$1.07$0.37$0.74$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.01$1.44$0.94$0.79$0.15
2018Detailed filing. Detailed filing data is available for this year.$1.30$0.01$1.29$0.68$0.63$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.01$1.24$1.48$0.63$0.84
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.01$0.39$0.68$0.59$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.01$0.30$0.60$0.67$0.07
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.38$0.01$0.37$0.55$0.54$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.42$0.06$0.36$0.56$0.74$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.01$0.54$0.45$0.70$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.06$0.79$0.53$0.38$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.02$0.63$0.56$0.43$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.2
Gross Receipts
$150
Mission and Program Overview

Mission

To provide educational & promotional services on behalf of the electrical industry for union members & management.

Program Services

DescriptionGrantsExpenses
TO PROVIDE EDUCATIONAL & PROMOTIONAL SERVICES ON BEHALF OF THE ELECTRICAL INDUSTRY FOR UNION MEMBERS & MANAGEMENT.$0$0
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SAMUEL FRATTO IIIUnion Trustee-$0--
JAMES JOHANNEMANNEmployer Trustee-$0--
JOSEPH DELEONARDISEmployer Trustee-$0--
JEFFREY SEIDELEmployer Trustee-$0--
STEPHEN NEUGEBAUERUnion Trustee-$0--
Filing and Contact Details

Filer

Filer Name
Ibew Local 363 Labor Management
EIN
13-3800212
Phone
8457833500
Address
67 COMMERCE DRIVE SOUTH, HARRIMAN, NY 10926

Signing Officer

Name
Pamela Brown
Title
Plan Administrator
Phone
8457833500
Signed
2025-11-16
Discuss with paid preparer
Yes

Preparer

Firm
Mspc Cpas & Advisors Pc
Address
340 NORTH AVENUE EAST, CRANFORD, NJ 07016-2496
Preparer
Jon S Gagliardi CPA
Phone
9082727000
Supplemental Narrative

Additional Explanations

Form 990-ez, Part II, Line 24 - Other Assets

“Description: employer contributions receivable. Beg. Of year amount: 1,757. End of year amount: 138.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: due to general fund. Beg. Of year amount: 10,054. End of year amount: 10,803. Description: due to jat re fund. Beg. Of year amount: 748. End of year amount: 0. Description: accrued expenses. Beg. Of year amount: 950. End of year amount: 3,900.”

Raw XML Appendix116 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0IBEW #363 LMC FUND
IRS990EZ/BooksInCareOfDetail/PhoneNum08457833500
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt067 COMMERCE DRIVE SOUTH
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HARRIMAN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd010926
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07038
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06583
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-5025
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05175
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt08795
IRS990EZ/Form990TotalAssetsGrp/EOYAmt06721
IRS990EZ/GrossReceiptsAmt0150
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-2957
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-7982
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-2957
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-7982
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SAMUEL FRATTO III
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES JOHANNEMANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOSEPH DELEONARDIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JEFFREY SEIDEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4STEPHEN NEUGEBAUER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0UNION TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EMPLOYER TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EMPLOYER TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3EMPLOYER TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4UNION TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01757
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0138
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE EDUCATIONAL & PROMOTIONAL SERVICES ON BEHALF OF THE ELECTRICAL INDUSTRY FOR UNION MEMBERS & MANAGEMENT.
IRS990EZ/ProgramServiceRevenueAmt0150
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE EDUCATIONAL & PROMOTIONAL SERVICES ON BEHALF OF THE ELECTRICAL INDUSTRY FOR UNION MEMBERS & MANAGEMENT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt011752
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt014703
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt05175
IRS990EZ/TotalRevenueAmt0150
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0WWW.IBEWLU363.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: EMPLOYER CONTRIBUTIONS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,757. END OF YEAR AMOUNT: 138.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DUE TO GENERAL FUND. BEG. OF YEAR AMOUNT: 10,054. END OF YEAR AMOUNT: 10,803. DESCRIPTION: DUE TO JAT RE FUND. BEG. OF YEAR AMOUNT: 748. END OF YEAR AMOUNT: 0. DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 950. END OF YEAR AMOUNT: 3,900.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAMELA BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PLAN ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08457833500
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IBEW LOCAL 363 LABOR MANAGEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COOPERATIVE FUND
ReturnHeader/Filer/BusinessNameControlTxt0IBEW
ReturnHeader/Filer/EIN0133800212
ReturnHeader/Filer/PhoneNum08457833500
ReturnHeader/Filer/USAddress/AddressLine1Txt067 COMMERCE DRIVE SOUTH
ReturnHeader/Filer/USAddress/CityNm0HARRIMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010926
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0222951202
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MSPC CPAS & ADVISORS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0340 NORTH AVENUE EAST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CRANFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0070162496
ReturnHeader/PreparerPersonGrp/PhoneNum09082727000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JON S GAGLIARDI CPA
ReturnHeader/ReturnTs02025-11-16T19:10:00-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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