Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Westchester Heavy Construction Laborers Local 60 Legal Service Fund
990EZ • Fiscal year 2024 • EIN 13-6940760
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
35th percentile
Faster asset growth than 35% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Balance Sheet
Assets
Down$225,450
Down $25,521 (-10%) from 2023
Net Assets
Down$221,301
Down $29,590 (-12%) from 2023
Liabilities
Up$4,149
Up $4,069 (+5086%) from 2023
Revenue And Expenses
Revenue
Up$162,493
Up $10,618 (+7.0%) from 2023
Expenses
Up$192,083
Up $22,459 (+13%) from 2023
Net Income
Down-$29,590
Down $11,841 (-67%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Sep 17, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $162,493
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 | - | - |
| JOHN T COONEY JR | Employer Trustee | - | $0 | - | - |
| GEORGE PACCHIANA | Employer Trustee | - | $0 | - | - |
| ROSS PEPE | Former Employer Trustee | - | $0 | - | - |
| CARLOS ASCENCAO | 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
- 2025-09-17
- 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: 641.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: computer expense. Amount: 2,987. Description: depreciation. Amount: 1,017. Description: payroll taxes. Amount: 940. Description: office expense. Amount: 839. Description: telephone. Amount: 327. Description: insurance. Amount: 121. Total to form 990-ez, line 16: 6,231.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other depreciable assets. Beg. Of year amount: 1,917. End of year amount: 3,350.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: due to administrative account. Beg. Of year amount: 80. End of year amount: 4,149.”
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 | 133850 |
| 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 | 249054 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 222100 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/BusinessName/BusinessNameLine1Txt | 0 | BARNES IACCARINO & SHEPHERD |
| IRS990EZ/CompensationOfHghstPdCntrctGrp/CompensationAmt | 0 | 154688 |
| 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 | -29590 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 31716 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 250971 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 225450 |
| IRS990EZ/GrossReceiptsAmt | 0 | 162493 |
| 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 | 250891 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 221301 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 250891 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 221301 |
| 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 | JOHN T COONEY JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | GEORGE PACCHIANA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ROSS PEPE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CARLOS ASCENCAO |
| 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 | EMPLOYER TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | EMPLOYER TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | FORMER EMPLOYER 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 | 1917 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3350 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 6231 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 641 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVISION OF LEGAL SERVICES TO UNION MEMBERS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 607 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 161852 |
| 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 | 18221 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 80 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 4149 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 192083 |
| IRS990EZ/TotalRevenueAmt | 0 | 162493 |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST ON DELINQUENCIES. AMOUNT: 641. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: COMPUTER EXPENSE. AMOUNT: 2,987. DESCRIPTION: DEPRECIATION. AMOUNT: 1,017. DESCRIPTION: PAYROLL TAXES. AMOUNT: 940. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 839. DESCRIPTION: TELEPHONE. AMOUNT: 327. DESCRIPTION: INSURANCE. AMOUNT: 121. TOTAL TO FORM 990-EZ, LINE 16: 6,231. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 1,917. END OF YEAR AMOUNT: 3,350. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: DUE TO ADMINISTRATIVE ACCOUNT. BEG. OF YEAR AMOUNT: 80. END OF YEAR AMOUNT: 4,149. |
| 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 | 2025-03-06 01:10:19Z |
| 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 | 2025-09-17 |
| 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 | 2025-09-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ALLISON PARSONS |
| ReturnHeader/ReturnTs | 0 | 2025-09-18T08:46:58-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $225,450
- Liabilities
- $4,149
- Net assets
- $221,301
- Revenue
- $162,493
- Expenses
- $192,083
- Net income
- -$29,590