Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Westchester Heavy Construction Laborers Local 60 Legal Service Fund
990EZ • Fiscal year 2019 • EIN 13-6940760
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
68th percentile
Higher debt load relative to revenue than 68% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Balance Sheet
Assets
Down$301,725
Down $13,544 (-4.3%) from 2018
Net Assets
Down$301,025
Down $13,544 (-4.3%) from 2018
Liabilities
Flat$700
Flat from 2018
Revenue And Expenses
Revenue
Down$174,695
Down $11,754 (-6.3%) from 2018
Expenses
Down$188,239
Down $2,839 (-1.5%) from 2018
Net Income
Down-$13,544
Down $8,915 (-193%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Nov 13, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $174,695
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.
The plan provides legal representation to eligible members (and their dependents).
Program Services
| Description | Grants | Expenses |
|---|---|---|
| EMPLOYER CONTRIBUTIONS PROVIDE LEGAL SERVICES FOR EMPLOYEES AND THEIR DEPENDENTS WHO PARTICIPATE IN THE PLAN | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BILL MASCETTA | Emplyr Trustee | - | $0 | - | - |
| ROSS PEPE | Emplyr Trustee | - | $0 | - | - |
| GEORGE PACCHIANA | Emplyr Trustee | - | $0 | - | - |
| CARLOS ASCENCAO | Alt Union Trust | - | $0 | - | - |
| ANTHONY ASCENCAO | Union Trustee | - | $0 | - | - |
| JACINTO FRAGOSO | Union Trustee | - | $0 | - | - |
| MICHAEL MOREIRA | Union Trustee | - | $0 | - | - |
| CHRISTINE COSTA | Fund 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
- 2020-11-13
- 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 PAID OUT OF A COMMON ADMINISTRATIVE CHECKING ACCOUNT, CALLED THE LOCAL 60 ADMINISTRATIVE ACCOUNT AND ARE ALLOCATED TO THE FUNDS BASED UPON PERCENTAGES APPROVED BY THE BOARD OF TRUSTEES.”
Other Expenses.1002
“Office Expenses $576”
Other Expenses.1003
“Information Technology $1623”
Other Expenses.1012
“Insurance $107”
Other Expenses.2
“TELEPHONE $297”
Other Assets.1
“DUE FROM AFFILIATED FUNDS - NET - Beginning $6858 DUE FROM AFFILIATED FUNDS - NET - Ending $977”
Other Assets.2
“PREPAID EXPENSES - Beginning $122 PREPAID EXPENSES - Ending $122”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $700 Accounts Payable and Accrued Expenses - Ending $700”
Raw XML Appendix146 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/BenefitsPaidToOrForMembersAmt | 0 | 141925 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CHRISTINE COSTA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9147692440 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 140 BROADWAY |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HAWTHORNE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10532 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 308289 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 300626 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine1Txt | 0 | BARNES IACCARINO & SHEPHERD LLP |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/CompensationAmt | 0 | 158351 |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/ServiceTypeTxt | 0 | LEGAL |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/AddressLine1Txt | 0 | 3 SURREY LANE |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/CityNm | 0 | HEMPSTEAD |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/USAddress/ZIPCd | 0 | 11550 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -13544 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 27605 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 315269 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 301725 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 174695 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingOtherDesc | 0 | MODIFIED CASH |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 314569 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 301025 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 314569 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 301025 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1458 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BILL MASCETTA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ROSS PEPE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | GEORGE PACCHIANA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CARLOS ASCENCAO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ANTHONY ASCENCAO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JACINTO FRAGOSO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | MICHAEL MOREIRA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CHRISTINE COSTA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EMPLYR TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | EMPLYR TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | EMPLYR TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | ALT UNION TRUST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | UNION TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | UNION TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | UNION TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | FUND ADMIN |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6980 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1099 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 2603 |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PLAN PROVIDES LEGAL REPRESENTATION TO ELIGIBLE MEMBERS (AND THEIR DEPENDENTS). |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 476 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 174695 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EMPLOYER CONTRIBUTIONS PROVIDE LEGAL SERVICES FOR EMPLOYEES AND THEIR DEPENDENTS WHO PARTICIPATE IN THE PLAN |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 14172 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 700 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 700 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 188239 |
| IRS990EZ/TotalRevenueAmt | 0 | 174695 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 PAID OUT OF A COMMON ADMINISTRATIVE CHECKING ACCOUNT, CALLED THE LOCAL 60 ADMINISTRATIVE ACCOUNT AND ARE ALLOCATED TO THE FUNDS BASED UPON PERCENTAGES APPROVED BY THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $576 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Information Technology $1623 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $107 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TELEPHONE $297 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DUE FROM AFFILIATED FUNDS - NET - Beginning $6858 DUE FROM AFFILIATED FUNDS - NET - Ending $977 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PREPAID EXPENSES - Beginning $122 PREPAID EXPENSES - Ending $122 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Accounts Payable and Accrued Expenses - Beginning $700 Accounts Payable and Accrued Expenses - Ending $700 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Assets.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2021-01-29 14:40:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANTHONY ASCENCAO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | UNION TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WESTCHESTER HEAVY CONSTRUCTION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LABORERS LOCAL 60 LEGAL SERVICE FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 136940760 |
| ReturnHeader/Filer/PhoneNum | 0 | 9147692440 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 140 BROADWAY |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HAWTHORNE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 10532 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 112836481 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Wagner & Zwerman LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 201 Old Country Road Ste 202 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Melville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 117472731 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6317771000 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANDREW M ZWERMAN CPA |
| ReturnHeader/ReturnTs | 0 | 2020-11-13T06:10:05-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $301,725
- Liabilities
- $700
- Net assets
- $301,025
- Revenue
- $174,695
- Expenses
- $188,239
- Net income
- -$13,544