Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Westchester Heavy Construction Laborers Local 60 Legal Service Fund
990EZ • Fiscal year 2023 • EIN 13-6940760
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% 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
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Balance Sheet
Assets
Down$250,971
Down $21,033 (-7.7%) from 2022
Net Assets
Down$250,891
Down $17,749 (-6.6%) from 2022
Liabilities
Down$80
Down $3,284 (-98%) from 2022
Revenue And Expenses
Revenue
Down$151,875
Down $13,906 (-8.4%) from 2022
Expenses
Down$169,624
Down $9,162 (-5.1%) from 2022
Net Income
Down-$17,749
Down $4,744 (-36%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Nov 4, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $151,875
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.
Provision of legal services to union members.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| EMPLOYER CONTRIBUTIONS PROVIDE LEGAL SERCIES FOR EMPLOYEES AND THEIR DEPENDENTS WHO PARTICIPATE IN THE PLAN | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ANTHONY ASCENCAO | Union Trustee | - | $0 | - | - |
| JACINTO FRAGOSO | Union Trustee | - | $0 | - | - |
| MICHAEL MOREIRA | Union Trustee | - | $0 | - | - |
| CHRISTINE COSTA | Fund Administrator | - | $0 | - | - |
| BILL MASCETTA | Employee Trustee | - | $0 | - | - |
| ROSS PEPE | Employee Trustee | - | $0 | - | - |
| GEORGE PACCHIANA | Employee Trustee | - | $0 | - | - |
| CARLOS ASCENACO | Alt Union Trustee | - | $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
- Phone
- 9147692440
- Signed
- 2024-11-04
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Citrin Cooperman Advisors LLC
- Address
- 7900 WESTPARK DR SUITE A220, MCLEAN, VA 22102
- Preparer
- Allison Parsons
- Phone
- 7032814880
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: interest on delinquencies. Amount: 144.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: computer expense. Amount: 2,121. Description: insurance. Amount: 95. Description: office expense. Amount: 679. Description: payroll taxes. Amount: 928. Description: telephone. Amount: 399. Description: seminars and conferences. Amount: 800. Description: depreciation. Amount: 101. Total to form 990-ez, line 16: 5,123.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 0. End of year amount: 1,917.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: due to administrative account. Beg. Of year amount: 3,364. End of year amount: 80.”
Raw XML Appendix153 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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 115138 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 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 | 272004 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 249054 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine1Txt | 0 | BARNES IACCARINO & SHEPHERD |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/CompensationAmt | 0 | 134549 |
| 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/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -17749 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 29541 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 272004 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 250971 |
| IRS990EZ/GrossReceiptsAmt | 0 | 151875 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingOtherDesc | 0 | MODIFIED CASH |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 268640 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 250891 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 268640 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 250891 |
| 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/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ANTHONY ASCENCAO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JACINTO FRAGOSO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHAEL MOREIRA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CHRISTINE COSTA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BILL MASCETTA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ROSS PEPE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | GEORGE PACCHIANA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CARLOS ASCENACO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | UNION TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | UNION TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | UNION TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | FUND ADMINISTRATOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | EMPLOYEE TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | EMPLOYEE TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | EMPLOYEE TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | ALT UNION TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1917 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 5123 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 144 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVISION OF LEGAL SERVICES TO UNION MEMBERS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 506 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 151731 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EMPLOYER CONTRIBUTIONS PROVIDE LEGAL SERCIES FOR EMPLOYEES AND THEIR DEPENDENTS WHO PARTICIPATE IN THE PLAN |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 17858 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 3364 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 80 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 169624 |
| IRS990EZ/TotalRevenueAmt | 0 | 151875 |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST ON DELINQUENCIES. AMOUNT: 144. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: COMPUTER EXPENSE. AMOUNT: 2,121. DESCRIPTION: INSURANCE. AMOUNT: 95. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 679. DESCRIPTION: PAYROLL TAXES. AMOUNT: 928. DESCRIPTION: TELEPHONE. AMOUNT: 399. DESCRIPTION: SEMINARS AND CONFERENCES. AMOUNT: 800. DESCRIPTION: DEPRECIATION. AMOUNT: 101. TOTAL TO FORM 990-EZ, LINE 16: 5,123. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,917. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: DUE TO ADMINISTRATIVE ACCOUNT. BEG. OF YEAR AMOUNT: 3,364. END OF YEAR AMOUNT: 80. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE 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/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANTHONY ASCENCAO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | UNION TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9147692440 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-04 |
| 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/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 872525370 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CITRIN COOPERMAN ADVISORS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7900 WESTPARK DR SUITE A220 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MCLEAN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 22102 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7032814880 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-11-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ALLISON PARSONS |
| ReturnHeader/ReturnTs | 0 | 2024-11-05T10:25:01-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $250,971
- Liabilities
- $80
- Net assets
- $250,891
- Revenue
- $151,875
- Expenses
- $169,624
- Net income
- -$17,749