Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Westchester Heavy Construction Laborers Local 60 Legal Service Fund
990EZ • Fiscal year 2020 • EIN 13-6940760
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Balance Sheet
Assets
Down$287,232
Down $14,493 (-4.8%) from 2019
Net Assets
Down$285,157
Down $15,868 (-5.3%) from 2019
Liabilities
Up$2,075
Up $1,375 (+196%) from 2019
Revenue And Expenses
Revenue
Down$157,217
Down $17,478 (-10%) from 2019
Expenses
Down$173,085
Down $15,154 (-8.1%) from 2019
Net Income
Down-$15,868
Down $2,324 (-17%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- Nov 15, 2021
- Return Version
- 2020v4.0
- Gross Receipts
- $157,217
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
- 2021-11-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wagner & Zwerman LLP
- Address
- 201 Old Country Road Ste 202, Melville, NY 11747
- 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 $566”
Other Expenses.1003
“Information Technology $1990”
Other Expenses.1012
“Insurance $126”
Other Expenses.2
“TELEPHONE $284”
Other Assets.1
“DUE FROM AFFILIATED FUNDS - NET - Beginning $977 DUE FROM AFFILIATED FUNDS - NET - Ending $1269”
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 $2075”
Raw XML Appendix152 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 | 125200 |
| 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 | 300626 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 285841 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine1Txt | 0 | BARNES IACCARINO & SHEPHERD LLP |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/CompensationAmt | 0 | 141700 |
| 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 | -15868 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 29122 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 301725 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 287232 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 157217 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingOtherDesc | 0 | MODIFIED CASH |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 301025 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 285157 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 301025 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 285157 |
| 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 | 1099 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1391 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 2966 |
| 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 | 501 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 157217 |
| 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 | 13838 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 700 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2075 |
| 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 | 173085 |
| IRS990EZ/TotalRevenueAmt | 0 | 157217 |
| 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 $566 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Information Technology $1990 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $126 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TELEPHONE $284 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DUE FROM AFFILIATED FUNDS - NET - Beginning $977 DUE FROM AFFILIATED FUNDS - NET - Ending $1269 |
| 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 $2075 |
| 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANTHONY ASCENCAO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | UNION TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-11-15 |
| 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 | 11747 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6317771000 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANDREW M ZWERMAN CPA |
| ReturnHeader/ReturnTs | 0 | 2021-11-15T07:23:57-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | ANTHONY |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | ASCENCAO |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $287,232
- Liabilities
- $2,075
- Net assets
- $285,157
- Revenue
- $157,217
- Expenses
- $173,085
- Net income
- -$15,868