Civic Intelligence

Westchester Heavy Construction Laborers Local 60 Legal Service Fund

990EZ • Fiscal year 2017 • EIN 13-6940760

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

Organization ProfileN/A

View Organization Page

140 BroadwayHawthorne, NY 10532

(914) 769-2440

Siviq Scores

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

Liabilities / Assets

66th percentile

0.00x

Higher debt load relative to assets than 66% of similar nonprofits.

2017 filings • 501(c)9 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.00x

Higher debt load relative to revenue than 68% of similar nonprofits.

2017 filings • 501(c)9 • <$500k nonprofits • Source year 2017

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2017 filings • 501(c)9 • <$500k nonprofits • Source year 2017

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2017 filings • 501(c)9 • <$500k nonprofits • Source year 2017

Asset Growth

69th percentile

7.5%

Faster asset growth than 69% of similar nonprofits.

2017 filings • 501(c)9 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

26th percentile

-20%

Faster revenue growth than 26% of similar nonprofits.

2017 filings • 501(c)9 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$319,898

Up $22,276 (+7.5%) from 2016

Net Assets

Up

$319,198

Up $22,276 (+7.5%) from 2016

Liabilities

Flat

$700

Flat from 2016

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin69th percentile

Revenue

Down

$189,254

Down $48,364 (-20%) from 2016

Expenses

Up

$166,978

Up $19,433 (+13%) from 2016

Net Income

Down

$22,276

Down $67,797 (-75%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$400K$300K$200K$100K$0Assets 2010: $116,293Liabilities 2010: $500Net Assets 2010: $115,7932010Assets 2011: $136,597Liabilities 2011: $525Net Assets 2011: $136,0722011Assets 2012: $140,208Liabilities 2012: $525Net Assets 2012: $139,6832012Assets 2013: $142,228Liabilities 2013: $600Net Assets 2013: $141,6282013Assets 2014: $150,336Liabilities 2014: $600Net Assets 2014: $149,7362014Assets 2015: $207,449Liabilities 2015: $600Net Assets 2015: $206,8492015Assets 2016: $297,622Liabilities 2016: $700Net Assets 2016: $296,9222016Assets 2017: $319,898Liabilities 2017: $700Net Assets 2017: $319,1982017Assets 2018: $315,269Liabilities 2018: $700Net Assets 2018: $314,5692018Assets 2019: $301,725Liabilities 2019: $700Net Assets 2019: $301,0252019Assets 2020: $287,232Liabilities 2020: $2,075Net Assets 2020: $285,1572020Assets 2021: $281,645Liabilities 2021: $0Net Assets 2021: $281,6452021Assets 2022: $272,004Liabilities 2022: $3,364Net Assets 2022: $268,6402022Assets 2023: $250,971Liabilities 2023: $80Net Assets 2023: $250,8912023Assets 2024: $225,450Liabilities 2024: $4,149Net Assets 2024: $221,3012024

Highlighted filing

2017

Assets$319,898
Liabilities$700
Net Assets$319,198
Open 2017 Filing

Operations Trend

Revenue Growth26th percentile

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

$300K$200K$100K$0-$100KRevenue 2010: $193,801Expenses 2010: $176,708Net Income 2010: $17,0932010Revenue 2011: $192,382Expenses 2011: $172,103Net Income 2011: $20,2792011Revenue 2012: $170,741Expenses 2012: $167,130Net Income 2012: $3,6112012Revenue 2013: $162,838Expenses 2013: $160,893Net Income 2013: $1,9452013Revenue 2014: $170,215Expenses 2014: $162,107Net Income 2014: $8,1082014Revenue 2015: $197,163Expenses 2015: $140,050Net Income 2015: $57,1132015Revenue 2016: $237,618Expenses 2016: $147,545Net Income 2016: $90,0732016Revenue 2017: $189,254Expenses 2017: $166,978Net Income 2017: $22,2762017Revenue 2018: $186,449Expenses 2018: $191,078Net Income 2018: -$4,6292018Revenue 2019: $174,695Expenses 2019: $188,239Net Income 2019: -$13,5442019Revenue 2020: $157,217Expenses 2020: $173,085Net Income 2020: -$15,8682020Revenue 2021: $175,214Expenses 2021: $178,726Net Income 2021: -$3,5122021Revenue 2022: $165,781Expenses 2022: $178,786Net Income 2022: -$13,0052022Revenue 2023: $151,875Expenses 2023: $169,624Net Income 2023: -$17,7492023Revenue 2024: $162,493Expenses 2024: $192,083Net Income 2024: -$29,5902024

Highlighted filing

2017

Revenue$189,254
Expenses$166,978
Net Income$22,276
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.2
Gross Receipts
$189,254
Mission and Program Overview

Mission

The plan provides legal representation to eligible members (and their dependents) of the laborers international union of n.a. Local union no. 60.

Program Services

DescriptionGrantsExpenses
EMPLOYER CONTRIBUTIONS PROVIDE LEGAL SERVICES FOR EMPLOYEES WHO ARE PARTICIPANTS IN THE FUND.--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BILL MASCETTAEmplyr Trustee-$0--
ROSS PEPEEmplyr Trustee-$0--
GEORGE PACCHIANAEmplyr Trustee-$0--
CARLOS ASCENCAOAlt Union Trust-$0--
ANTHONY ASCENCAOUnion Trustee-$0--
JACINTO FRAGOSOUnion Trustee-$0--
MICHAEL MOREIRAUnion Trustee-$0--
CHRISTINE COSTAFund Admin-$0--
Filing and Contact Details

Filer

Filer Name
Westchester Heavy Construction
EIN
13-6940760
Phone
9147692440
Address
140 BROADWAY, HAWTHORNE, NY 10532

Signing Officer

Name
Anthony Ascencao
Title
Union Trustee
Signed
2018-11-13
Discuss with paid preparer
Yes

Preparer

Firm
Wagner & Zwerman LLP
Address
201 Old Country Road Ste 202, Melville, NY 11747-2731
Preparer
Andrew M Zwerman CPA
Phone
6317771000
Supplemental Narrative

Additional Explanations

Client Note 1

“Client Note 1 - THE PLAN SHARES OFFICE SPACE, PERSONNEL AND ADMINISTRATIVE EXPENSES WITH THE WESTCHESTER HEAVY CONSTRUCTION LABORERS' LOCAL 60 PENSION, HEALTH & WELFARE, ANNUITY, LABOR MANAGEMENT AND TRAINING FUNDS. THESE EXPENSES ARE ALLOCATED BASED ON USAGE AND THE FUNDS' PORTION IS PAID OUT OF A COMMON ADMINISTRATIVE CHECKING ACCOUNT CALLED THE LOCAL 60 ADMINISTRATIVE ACCOUNT.”

Other Expenses.1002

“Office Expenses $1027”

Other Expenses.1012

“Insurance $92”

Other Expenses.1

“COMPUTER EXPENSE $959”

Other Expenses.3

“TELEPHONE $188”

Other Expenses.4

“Dues and subscriptions $13”

Other Assets.1

“DUE FROM AFFILIATED FUNDS - NET - Beginning $8580 DUE FROM AFFILIATED FUNDS - NET - Ending $5689”

Other Assets.2

“PREPAID EXPENSES - Beginning $0 PREPAID EXPENSES - Ending $122”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $700 Accounts Payable and Accrued Expenses - Ending $700”

Raw XML Appendix141 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
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HAWTHORNE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd010532
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0289042
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IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt022276
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt027140
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingOtherDesc0MODIFIED CASH
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0296922
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0319198
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0296922
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0319198
IRS990EZ/OccupancyRentUtltsAndMaintAmt01458
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BILL MASCETTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROSS PEPE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GEORGE PACCHIANA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CARLOS ASCENCAO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ANTHONY ASCENCAO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JACINTO FRAGOSO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MICHAEL MOREIRA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CHRISTINE COSTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EMPLYR TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EMPLYR TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EMPLYR TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ALT UNION TRUST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4UNION TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5UNION TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6UNION TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7FUND ADMIN
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08580
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05811
IRS990EZ/OtherExpensesTotalAmt02279
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE PLAN PROVIDES LEGAL REPRESENTATION TO ELIGIBLE MEMBERS (AND THEIR DEPENDENTS) OF THE LABORERS INTERNATIONAL UNION OF N.A. LOCAL UNION NO. 60.
IRS990EZ/PrintingPublicationsPostageAmt0294
IRS990EZ/ProgramServiceRevenueAmt0189254
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EMPLOYER CONTRIBUTIONS PROVIDE LEGAL SERVICES FOR EMPLOYEES WHO ARE PARTICIPANTS IN THE FUND.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt08294
IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0700
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0700
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0166978
IRS990EZ/TotalRevenueAmt0189254
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - THE PLAN SHARES OFFICE SPACE, PERSONNEL AND ADMINISTRATIVE EXPENSES WITH THE WESTCHESTER HEAVY CONSTRUCTION LABORERS' LOCAL 60 PENSION, HEALTH & WELFARE, ANNUITY, LABOR MANAGEMENT AND TRAINING FUNDS. THESE EXPENSES ARE ALLOCATED BASED ON USAGE AND THE FUNDS' PORTION IS PAID OUT OF A COMMON ADMINISTRATIVE CHECKING ACCOUNT CALLED THE LOCAL 60 ADMINISTRATIVE ACCOUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $1027
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $92
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPUTER EXPENSE $959
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TELEPHONE $188
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DUES AND SUBSCRIPTIONS $13
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DUE FROM AFFILIATED FUNDS - NET - Beginning $8580 DUE FROM AFFILIATED FUNDS - NET - Ending $5689
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PREPAID EXPENSES - Beginning $0 PREPAID EXPENSES - Ending $122
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Accounts Payable and Accrued Expenses - Beginning $700 Accounts Payable and Accrued Expenses - Ending $700
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Assets.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1001
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTHONY ASCENCAO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0UNION TRUSTEE
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTCHESTER HEAVY CONSTRUCTION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LABORERS LOCAL 60 LEGAL SERVICE FUND
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0136940760
ReturnHeader/Filer/PhoneNum09147692440
ReturnHeader/Filer/USAddress/AddressLine1Txt0140 BROADWAY
ReturnHeader/Filer/USAddress/CityNm0HAWTHORNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010532
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0112836481
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wagner & Zwerman LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 Old Country Road Ste 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Melville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0117472731
ReturnHeader/PreparerPersonGrp/PhoneNum06317771000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW M ZWERMAN CPA
ReturnHeader/ReturnTs02018-11-13T08:36:34-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$319,898
Liabilities
$700
Net assets
$319,198
Revenue
$189,254
Expenses
$166,978
Net income
$22,276
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.25$0.04$2.21$1.62$1.92$0.30
2023Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$1.52$1.70$0.18
2022Detailed filing. Detailed filing data is available for this year.$2.72$0.03$2.69$1.66$1.79$0.13
2021Detailed filing. Detailed filing data is available for this year.$2.82$0.00$2.82$1.75$1.79$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.87$0.02$2.85$1.57$1.73$0.16
2019Detailed filing. Detailed filing data is available for this year.$3.02$0.01$3.01$1.75$1.88$0.14
2018Detailed filing. Detailed filing data is available for this year.$3.15$0.01$3.15$1.86$1.91$0.05
2017Detailed filing. Detailed filing data is available for this year.$3.20$0.01$3.19$1.89$1.67$0.22
2016Detailed filing. Detailed filing data is available for this year.$2.98$0.01$2.97$2.38$1.48$0.90
2015Detailed filing. Detailed filing data is available for this year.$2.07$0.01$2.07$1.97$1.40$0.57
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.01$1.50$1.70$1.62$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.42$0.01$1.42$1.63$1.61$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.01$1.40$1.71$1.67$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.01$1.36$1.92$1.72$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.01$1.16$1.94$1.77$0.17
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)9 • <$500k nonprofits