Civic Intelligence

Local 103 Ibew Educational Corp

EIN 22-2979998 • 501(c)3 • Dorchester, MA

Profile

Local 103, I.B.E.W. Educational Corp. provides a school (a state of the art training facility) for the members of Local 103, I.B.E.W. to maintain and improve their trade skills in the electrical and telecommunication industry.

194 Freeport StreetDorchester, MA 02122

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.39x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

6.01x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

20th percentile

-8.0%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

28th percentile

-1.0%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

0.4%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$24,471,793

Down $238,925 (-1.0%) from 2023

Liabilities

Down

$9,458,042

Down $112,857 (-1.2%) from 2023

Net Assets

Down

$15,013,751

Down $126,068 (-0.8%) from 2023

Revenue

Up

$1,572,750

Up $6,092 (+0.4%) from 2023

Expenses

Up

$1,698,818

Up $773,956 (+84%) from 2023

Net Income

Down

-$126,068

Down $767,864 (-120%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $9,611,762Liabilities 2011: $22,720Net Assets 2011: $9,589,0422011Assets 2012: $8,326,826Liabilities 2012: $280,824Net Assets 2012: $8,046,0022012Assets 2013: $11,951,520Liabilities 2013: $4,085,374Net Assets 2013: $7,866,1462013Assets 2014: $15,856,035Liabilities 2014: $5,275,093Net Assets 2014: $10,580,9422014Assets 2015: $14,975,676Liabilities 2015: $4,526,114Net Assets 2015: $10,449,5622015Assets 2016: $14,798,920Liabilities 2016: $4,454,248Net Assets 2016: $10,344,6722016Assets 2017: $14,770,744Liabilities 2017: $4,300,724Net Assets 2017: $10,470,0202017Assets 2018: $14,649,291Liabilities 2018: $4,166,344Net Assets 2018: $10,482,9472018Assets 2019: $14,744,053Liabilities 2019: $4,027,123Net Assets 2019: $10,716,9302019Assets 2020: $14,936,832Liabilities 2020: $3,883,296Net Assets 2020: $11,053,5362020Assets 2021: $14,920,195Liabilities 2021: $3,762,748Net Assets 2021: $11,157,4472021Assets 2022: $15,229,324Liabilities 2022: $3,731,301Net Assets 2022: $11,498,0232022Assets 2023: $24,710,718Liabilities 2023: $9,570,899Net Assets 2023: $15,139,8192023Assets 2024: $24,471,793Liabilities 2024: $9,458,042Net Assets 2024: $15,013,7512024

Highlighted filing

2024

Assets$24,471,793
Liabilities$9,458,042
Net Assets$15,013,751

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $335,3832011Expenses 2012: $1,875,4992012Revenue 2013: $337,918Expenses 2013: $517,774Net Income 2013: -$179,8562013Revenue 2014: $3,457,709Expenses 2014: $742,913Net Income 2014: $2,714,7962014Revenue 2015: $969,715Expenses 2015: $1,101,095Net Income 2015: -$131,3802015Revenue 2016: $923,245Expenses 2016: $1,028,135Net Income 2016: -$104,8902016Revenue 2017: $1,020,614Expenses 2017: $937,435Net Income 2017: $83,1792017Revenue 2018: $1,104,434Expenses 2018: $952,191Net Income 2018: $152,2432018Revenue 2019: $786,864Expenses 2019: $831,819Net Income 2019: -$44,9552019Revenue 2020: $1,040,501Expenses 2020: $790,086Net Income 2020: $250,4152020Revenue 2021: $1,282,957Expenses 2021: $1,179,046Net Income 2021: $103,9112021Revenue 2022: $1,390,293Expenses 2022: $1,049,717Net Income 2022: $340,5762022Revenue 2023: $1,566,658Expenses 2023: $924,862Net Income 2023: $641,7962023Revenue 2024: $1,572,750Expenses 2024: $1,698,818Net Income 2024: -$126,0682024

Highlighted filing

2024

Revenue$1,572,750
Expenses$1,698,818
Net Income-$126,068

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.5$9.46$15.0$1.57$1.70$0.13
2023Summary only. Only limited summary data is available for this year.$24.7$9.57$15.1$1.57$0.92$0.64
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.2$3.73$11.5$1.39$1.05$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.9$3.76$11.2$1.28$1.18$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$3.88$11.1$1.04$0.79$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.7$4.03$10.7$0.79$0.83$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.6$4.17$10.5$1.10$0.95$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$4.30$10.5$1.02$0.94$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$4.45$10.3$0.92$1.03$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.0$4.53$10.4$0.97$1.10$0.13
2014Detailed filing. Detailed filing data is available for this year.$15.9$5.28$10.6$3.46$0.74$2.71
2013Detailed filing. Detailed filing data is available for this year.$12.0$4.09$7.87$0.34$0.52$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.33$0.28$8.05$1.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.61$0.02$9.59$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 9, 2025
Return Version
2024v5.1
Gross Receipts
$1,572,750
Mission and Program Overview

Mission

Local 103, I.B.E.W. Educational Corp. provides a school (a state of the art training facility) for the members of Local 103, I.B.E.W. to maintain and improve their trade skills in the electrical and telecommunication industry.

Local 103, i.b.e.w. Educational corporation provides a school (state of the art training facility) for the members of the local 103, i.b.e.w.to maintain and improve their trade skills in the electrical and telecommunication industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$20,953,626$20,619,587▼ $334,039
Cash and Non-Interest-Bearing Accounts$3,757,092$3,852,206▲ $95,114
Total Assets$24,710,718$24,471,793▼ $238,925
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,418,645$9,305,788▼ $112,857
Other Liabilities$152,254$152,254→ $0
Total Liabilities$9,570,899$9,458,042▼ $112,857
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,139,819$15,013,751▼ $126,068
Total Net Assets Fund Balance$15,139,819$15,013,751▼ $126,068
Total Liabilities and Net Assets / Fund Balance$24,710,718$24,471,793▼ $238,925

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,422,590$7,905,139$27,327,729
Land$1,035,778-$1,035,778
Equipment$161,219$590,389$751,608
Compensation and Service Providers

Employees

NameTitleOtherTotal
BRIAN O'CONNORExecutive Board$47,509$47,509
John KellyExecutive Board$39,718$39,718
Daniel DalyExecutive Board$31,750$31,750
Phil DecolaVice President$26,383$26,383
Michael DonahueExecutive Board$25,621$25,621
Brian SharpeExecutive Board$20,771$20,771
Jeff SheehanExecutive Board$17,574$17,574

Board Members and Trustees

NameTitle
Robert SheehanPresident
Bernard SharpeBusiness Agent
DAVID O'LOUGHLINBusiness Agent
Frank AikensBusiness Agent
Gary WalkerBusiness Agent
James FrasierBusiness Agent
Keith StearnBusiness Agent
Raymond VintonBusiness Agent
Reneeleona DozierBusiness Agent
Rich AntonellisBusiness Agent
Tim LongBusiness Agent
Louis J AntonellisBusiness Manager
Bob BonnanoFacilities Manager
James FlemingRecording Secretary
Kevin W MonahanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,572,750
Change in Net Assets
$-126,068

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,572,750
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,572,750
Total Revenue per Form 990
$1,572,750
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,698,818
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$628,806-$628,806
Interest-$602,034-$602,034
Fees for Services Accounting$38,306$18,950-$57,256
Other Expenses$101,808$390-$390
Office Expenses-$200-$200
Total Functional Expenses$435,903$1,262,915$0$1,698,818

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,698,818
Total Expenses per Audited Statements$1,698,818
Total Expenses per Form 990$1,698,818
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to I.b.e.w. Building Corporation$152,254
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Qualification and admission of members shall be in accordance with articles xx and xxi of the i.b.e.w. Constitution. The local has "a" members who are electricians and "ba" members who are telecommunications and maintenance workers. Both types pay dues which consist of regular dues and working dues.

Form 990, Part VI, Section A, Line 7A

All members of good standing are qualified to vote and elect the members of the governing body.

Form 990, Part VI, Section A, Line 7B

All board members of local 103, i.b.e.w. Educational corporation are also board members of local 103, i.b.e.w. Building corporation, i.b.e.w. Local 103 and tavern 103, limited, inc. Each board member devotes an average of 0.5 hours per week to their positions. The officers of the board devote an average of 2 hours per week to their positions. Louis j. Antonellis is the business manager and the financial secretary of i.b.e.w. Local 103, local 103 i.b.e.w. Educational corporation corporation, local 103 i.b.e.w. Building corporation and tavern 103 limited, inc. Louis works an average of 55 hours per week in this capacity. Robert sheehan is the president of i.b.e.w. Local 103, local 103 i.b.e.w. Educational corporation corporation, local 103 i.b.e.w. Building corporation and tavern 103 limited, inc. Robert works an average of 55 hours per week in this capacity.

Form 990, Part VI, Section B, Line 11B

Prior to filing form 990, the president, financial secretary, and treasurer of the organization's governing body review the return in its entirety. A copy of form 990, which is made available to the entire governing body, is retained in the office files. In addition, a copy is sent to the second district, international office i.b.e.w.

Form 990, Part VI, Section B, Line 15A

Compensation of officers of i.b.e.w. Local 103 is set by the members based on the wage rate of the joint conference committee electrical construction industry of greater boston and is documented in the by-laws and employment contracts.

Form 990, Part VI, Section C, Line 18

The organization makes form 990 available upon request at the organization's office.

Form 990, Part VI, Section C, Line 19

Government documents, policies and financial statements are made available to the public upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Local 103 Ibew
EIN
22-2979998
Phone
6174365150
Address
194 FREEPORT STREET, DORCHESTER, MA 02122

Signing Officer

Name
Kevin Monahan
Title
Treasurer
Phone
6174365150
Signed
2025-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin W Monahan
Formed
1989
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
0

Preparer

Firm
Manzi & Associates LLC
Address
855 TURNPIKE STREET, NORTH ANDOVER, MA 01845
Preparer
Jeannie Mickel
Phone
9789751099
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The internal revenue service has determined the organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provisions for federal income taxes has been included in the accompanying tax return. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognized a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the applicable taxing authorities. Management has analyzed the tax positions taken by the organization, and has concluded that as of december 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclose in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 825 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.

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IRS990/ActivityOrMissionDesc0LOCAL 103, I.B.E.W. EDUCATIONAL CORPORATION PROVIDES A SCHOOL (STATE OF THE ART TRAINING FACILITY) FOR THE MEMBERS OF THE LOCAL 103, I.B.E.W.TO MAINTAIN AND IMPROVE THEIR TRADE SKILLS IN THE ELECTRICAL AND TELECOMMUNICATION INDUSTRY.
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IRS990/Form990PartVIISectionAGrp/PersonNm0LOUIS J ANTONELLIS
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IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT SHEEHAN
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES FLEMING
IRS990/Form990PartVIISectionAGrp/PersonNm4PHIL DECOLA
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHAEL DONAHUE
IRS990/Form990PartVIISectionAGrp/PersonNm6KEITH STEARN
IRS990/Form990PartVIISectionAGrp/PersonNm7FRANK AIKENS
IRS990/Form990PartVIISectionAGrp/PersonNm8JAMES FRASIER
IRS990/Form990PartVIISectionAGrp/PersonNm9BRIAN SHARPE
IRS990/Form990PartVIISectionAGrp/PersonNm10RENEELEONA DOZIER
IRS990/Form990PartVIISectionAGrp/PersonNm11BERNARD SHARPE
IRS990/Form990PartVIISectionAGrp/PersonNm12BRIAN O'CONNOR
IRS990/Form990PartVIISectionAGrp/PersonNm13DANIEL DALY
IRS990/Form990PartVIISectionAGrp/PersonNm14JOHN KELLY
IRS990/Form990PartVIISectionAGrp/PersonNm15JEFF SHEEHAN
IRS990/Form990PartVIISectionAGrp/PersonNm16BOB BONNANO
IRS990/Form990PartVIISectionAGrp/PersonNm17GARY WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm18RAYMOND VINTON
IRS990/Form990PartVIISectionAGrp/PersonNm19RICH ANTONELLIS
IRS990/Form990PartVIISectionAGrp/PersonNm20DAVID O'LOUGHLIN
IRS990/Form990PartVIISectionAGrp/PersonNm21TIM LONG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0262692
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1209023
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2207778
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3207032
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt418891
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt517032
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6200411
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt7201058
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt8201058
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt914473
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10201058
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt11201058
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1231617
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1321574
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1426372
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1512605
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt16184290
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt17201058
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt18201058
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt19201058
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20201058
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt21201058
IRS990/Form990PartVIISectionAGrp/TitleTxt0BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt10BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt16FACILITIES MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt20BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21BUSINESS AGENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01572750
IRS990/GrossRentsGrp/RealAmt01572750
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt0602034
IRS990/InterestGrp/TotalAmt0602034
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08495528
IRS990/LandBldgEquipBasisNetGrp/BOYAmt020953626
IRS990/LandBldgEquipBasisNetGrp/EOYAmt020619587
IRS990/LandBldgEquipCostOrOtherBssAmt029115115
IRS990/LegalDomicileStateCd0MA
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0LOCAL 103, I.B.E.W. EDUCATIONAL CORPORATION PROVIDES A SCHOOL (STATE OF THE ART TRAINING FACILITY) FOR THE MEMBERS OF THE LOCAL 103, I.B.E.W. TO MAINTAIN AND IMPROVE THEIR TRADE SKILLS IN THE ELECTRICAL AND TELECOMMUNICATION INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt09418645
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt09305788
IRS990/NetAssetsOrFundBalancesBOYAmt015139819
IRS990/NetAssetsOrFundBalancesEOYAmt015013751
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01572750
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01572750
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt015139819
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt015013751
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0200
IRS990/OfficeExpensesGrp/TotalAmt0200
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CODE CLASS EXPENDITURE
IRS990/OtherExpensesGrp/Desc1EDUCATION COURSE
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012535
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1390
IRS990/OtherExpensesGrp/ProgramServicesAmt0295789
IRS990/OtherExpensesGrp/ProgramServicesAmt1101808
IRS990/OtherExpensesGrp/TotalAmt0295789
IRS990/OtherExpensesGrp/TotalAmt1101808
IRS990/OtherExpensesGrp/TotalAmt212535
IRS990/OtherExpensesGrp/TotalAmt3390
IRS990/OtherLiabilitiesGrp/BOYAmt0152254
IRS990/OtherLiabilitiesGrp/EOYAmt0152254
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KEVIN W MONAHAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02012
IRS990/PYOtherExpensesAmt0924862
IRS990/PYOtherRevenueAmt01564646
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0641796
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0924862
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01566658
IRS990/QuidProQuoContributionsInd00
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IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01572750
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt019422590
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07905139
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt027327729
IRS990ScheduleD/EquipmentGrp/BookValueAmt0161219
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0590389
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0751608
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01698818
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01035778
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01035778
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0152254
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO I.B.E.W. BUILDING CORPORATION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01572750
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS DETERMINED THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISIONS FOR FEDERAL INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING TAX RETURN. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZED A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020619587
IRS990ScheduleD/TotalExpensesPerForm990Amt01698818
IRS990ScheduleD/TotalLiabilityAmt0152254
IRS990ScheduleD/TotalRevenuePerForm990Amt01572750
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01572750
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01698818
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0LOCAL 103, I.B.E.W. EDUCATIONAL CORP. THROUGH ITS JOINT APPRENTICESHIP TRAINING COMMITTEE (JATC) REGULARLY SOLICITS STUDENTS THROUGH THE NEWSPAPER USING ITS RACIALLY NONDISCRIMINATORY POLICY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30

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