Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
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
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $19,422,590 | $7,905,139 | $27,327,729 |
| Land | $1,035,778 | - | $1,035,778 |
| Equipment | $161,219 | $590,389 | $751,608 |
| Name | Title | Other | Total |
|---|---|---|---|
| BRIAN O'CONNOR | Executive Board | $47,509 | $47,509 |
| John Kelly | Executive Board | $39,718 | $39,718 |
| Daniel Daly | Executive Board | $31,750 | $31,750 |
| Phil Decola | Vice President | $26,383 | $26,383 |
| Michael Donahue | Executive Board | $25,621 | $25,621 |
| Brian Sharpe | Executive Board | $20,771 | $20,771 |
| Jeff Sheehan | Executive Board | $17,574 | $17,574 |
| Name | Title |
|---|---|
| Robert Sheehan | President |
| Bernard Sharpe | Business Agent |
| DAVID O'LOUGHLIN | Business Agent |
| Frank Aikens | Business Agent |
| Gary Walker | Business Agent |
| James Frasier | Business Agent |
| Keith Stearn | Business Agent |
| Raymond Vinton | Business Agent |
| Reneeleona Dozier | Business Agent |
| Rich Antonellis | Business Agent |
| Tim Long | Business Agent |
| Louis J Antonellis | Business Manager |
| Bob Bonnano | Facilities Manager |
| James Fleming | Recording Secretary |
| Kevin W Monahan | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to I.b.e.w. Building Corporation | $152,254 |
“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.”
“All members of good standing are qualified to vote and elect the members of the governing body.”
“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.”
“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.”
“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.”
“The organization makes form 990 available upon request at the organization's office.”
“Government documents, policies and financial statements are made available to the public upon request at the organization's office.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KEVIN W MONAHAN TREASURER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6174365150 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 194 FREEPORT STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DORCHESTER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02122 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3757092 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3852206 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1698818 |
| IRS990/CYOtherRevenueAmt | 0 | 1572750 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -126068 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1698818 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1572750 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 628806 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 628806 |
| IRS990/Desc | 0 | EDUCATIONAL COURSES 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/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 435903 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 18950 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 38306 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 57256 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 65.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 13 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 14 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 15 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 16 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 0.50 |
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| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 77792 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 71257 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 71257 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 71257 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 71257 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 71257 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 71257 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LOUIS J ANTONELLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KEVIN W MONAHAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT SHEEHAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JAMES FLEMING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PHIL DECOLA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL DONAHUE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KEITH STEARN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | FRANK AIKENS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JAMES FRASIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BRIAN SHARPE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | RENEELEONA DOZIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | BERNARD SHARPE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | BRIAN O'CONNOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DANIEL DALY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JOHN KELLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | JEFF SHEEHAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | BOB BONNANO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | GARY WALKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | RAYMOND VINTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | RICH ANTONELLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | DAVID O'LOUGHLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | TIM LONG |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 209023 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 207778 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 207032 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 18891 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 17032 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 200411 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 201058 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 201058 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 14473 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 201058 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 201058 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 31617 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 21574 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 26372 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 12605 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 184290 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 201058 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 201058 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 201058 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 201058 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 201058 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BUSINESS MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | RECORDING SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | EXECUTIVE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BUSINESS AGENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BUSINESS AGENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BUSINESS AGENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BUSINESS AGENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BUSINESS AGENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | EXECUTIVE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | EXECUTIVE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | EXECUTIVE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | EXECUTIVE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | FACILITIES MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | BUSINESS AGENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | BUSINESS AGENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | BUSINESS AGENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | BUSINESS AGENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | BUSINESS AGENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1572750 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 1572750 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 602034 |
| IRS990/InterestGrp/TotalAmt | 0 | 602034 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8495528 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 20953626 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 20619587 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 29115115 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 9418645 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 9305788 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 15139819 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 15013751 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1572750 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1572750 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 15139819 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 15013751 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 200 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 200 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CODE CLASS EXPENDITURE |
| IRS990/OtherExpensesGrp/Desc | 1 | EDUCATION COURSE |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12535 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 390 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 295789 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 101808 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 295789 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 101808 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 12535 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 390 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 152254 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 152254 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | KEVIN W MONAHAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2012 |
| IRS990/PYOtherExpensesAmt | 0 | 924862 |
| IRS990/PYOtherRevenueAmt | 0 | 1564646 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 641796 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 924862 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1566658 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -126068 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 1572750 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1572750 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 19422590 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 7905139 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 27327729 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 161219 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 590389 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 751608 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1698818 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1035778 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1035778 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 152254 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO I.B.E.W. BUILDING CORPORATION |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1572750 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 20619587 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1698818 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 152254 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1572750 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1572750 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1698818 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | LOCAL 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/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 3 | 0 |
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