Civic Intelligence

Ibew Local 102 Welfare Fund

EIN 22-6487222 • 501(c)9 • Parsippany, NJ

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Profile

Provide group health benefits for eligible participants and their qualified dependents.

50 Parsippany RoadParsippany, NJ 07054

n/A

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.07x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.11x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Net Margin

37th percentile

0.5%

Higher net margin than 37% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

27th percentile

$0

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$100M-$250M nonprofits • Source year 2024

Asset Growth

41st percentile

3.2%

Faster asset growth than 41% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-2.1%

Faster revenue growth than 24% of similar nonprofits.

501(c)9 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$117,021,381

Up $3,629,148 (+3.2%) from 2023

Liabilities

Up

$7,943,093

Up $1,470,316 (+23%) from 2023

Net Assets

Up

$109,078,288

Up $2,158,832 (+2.0%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin37th percentile

Revenue

Down

$72,614,838

Down $1,536,678 (-2.1%) from 2023

Expenses

Up

$72,274,952

Up $1,728,625 (+2.5%) from 2023

Net Income

Down

$339,886

Down $3,265,303 (-91%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$150M$100M$50M$0Assets 2010: $78,501,415Liabilities 2010: $2,217,357Net Assets 2010: $76,284,0582010Assets 2011: $92,539,475Liabilities 2011: $2,743,049Net Assets 2011: $89,796,4262011Assets 2012: $95,876,752Liabilities 2012: $1,699,662Net Assets 2012: $94,177,0902012Assets 2013: $101,626,779Liabilities 2013: $2,623,272Net Assets 2013: $99,003,5072013Assets 2014: $107,125,262Liabilities 2014: $2,703,020Net Assets 2014: $104,422,2422014Assets 2015: $110,129,034Liabilities 2015: $2,540,701Net Assets 2015: $107,588,3332015Assets 2016: $117,196,704Liabilities 2016: $6,223,828Net Assets 2016: $110,972,8762016Assets 2017: $126,943,986Liabilities 2017: $7,358,397Net Assets 2017: $119,585,5892017Assets 2018: $120,812,569Liabilities 2018: $7,982,514Net Assets 2018: $112,830,0552018Assets 2019: $125,557,670Liabilities 2019: $6,103,922Net Assets 2019: $119,453,7482019Assets 2020: $127,898,763Liabilities 2020: $5,072,421Net Assets 2020: $122,826,3422020Assets 2021: $122,340,303Liabilities 2021: $5,846,580Net Assets 2021: $116,493,7232021Assets 2022: $108,229,917Liabilities 2022: $4,915,650Net Assets 2022: $103,314,2672022Assets 2023: $113,392,233Liabilities 2023: $6,472,777Net Assets 2023: $106,919,4562023Assets 2024: $117,021,381Liabilities 2024: $7,943,093Net Assets 2024: $109,078,2882024

Highlighted filing

2024

Assets$117,021,381
Liabilities$7,943,093
Net Assets$109,078,288
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$100M$50M$0-$50MExpenses 2010: $36,984,7552010Expenses 2011: $35,161,3502011Expenses 2012: $42,267,1662012Revenue 2013: $46,332,730Expenses 2013: $41,506,313Net Income 2013: $4,826,4172013Revenue 2014: $47,055,941Expenses 2014: $41,637,206Net Income 2014: $5,418,7352014Revenue 2015: $45,969,950Expenses 2015: $42,803,859Net Income 2015: $3,166,0912015Revenue 2016: $49,645,955Expenses 2016: $46,261,412Net Income 2016: $3,384,5432016Revenue 2017: $56,296,792Expenses 2017: $47,684,079Net Income 2017: $8,612,7132017Revenue 2018: $48,149,632Expenses 2018: $54,905,166Net Income 2018: -$6,755,5342018Revenue 2019: $64,153,736Expenses 2019: $57,530,043Net Income 2019: $6,623,6932019Revenue 2020: $57,263,256Expenses 2020: $53,890,662Net Income 2020: $3,372,5942020Revenue 2021: $58,803,578Expenses 2021: $65,136,197Net Income 2021: -$6,332,6192021Revenue 2022: $51,726,015Expenses 2022: $64,905,471Net Income 2022: -$13,179,4562022Revenue 2023: $74,151,516Expenses 2023: $70,546,327Net Income 2023: $3,605,1892023Revenue 2024: $72,614,838Expenses 2024: $72,274,952Net Income 2024: $339,8862024

Highlighted filing

2024

Revenue$72,614,838
Expenses$72,274,952
Net Income$339,886
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$117,021,381
Liabilities
$7,943,093
Net assets
$109,078,288
Revenue
$72,614,838
Expenses
$72,274,952
Net income
$339,886
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$117$7.94$109$72.6$72.3$0.34
2023Detailed filing. Detailed filing data is available for this year.$113$6.47$107$74.2$70.5$3.61
2022Detailed filing. Detailed filing data is available for this year.$108$4.92$103$51.7$64.9$13.2
2021Detailed filing. Detailed filing data is available for this year.$122$5.85$116$58.8$65.1$6.33
2020Detailed filing. Detailed filing data is available for this year.$128$5.07$123$57.3$53.9$3.37
2019Detailed filing. Detailed filing data is available for this year.$126$6.10$119$64.2$57.5$6.62
2018Detailed filing. Detailed filing data is available for this year.$121$7.98$113$48.1$54.9$6.76
2017Detailed filing. Detailed filing data is available for this year.$127$7.36$120$56.3$47.7$8.61
2016Detailed filing. Detailed filing data is available for this year.$117$6.22$111$49.6$46.3$3.38
2015Detailed filing. Detailed filing data is available for this year.$110$2.54$108$46.0$42.8$3.17
2014Detailed filing. Detailed filing data is available for this year.$107$2.70$104$47.1$41.6$5.42
2013Detailed filing. Detailed filing data is available for this year.$102$2.62$99.0$46.3$41.5$4.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$95.9$1.70$94.2$42.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$92.5$2.74$89.8$35.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$78.5$2.22$76.3$37.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 30, 2025
Return Version
2024v5.2
Gross Receipts
$92,484,889
Mission and Program Overview

Mission

Welfare fund - health/medical benefits

Provide group health benefits for eligible participants and their qualified dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$106,919,456$109,078,288▲ $2,158,832
Investments in Publicly Traded Securities$92,612,231$93,254,212▲ $641,981
Investments Other Securities$8,975,509$9,282,920▲ $307,411
Accounts Receivable$7,105,979$7,789,116▲ $683,137
Savings and Temporary Cash Investments$3,377,032$5,378,274▲ $2,001,242
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$113,392,233$117,021,381▲ $3,629,148
Other Assets Total$1,321,482$1,316,859▼ $4,623
Liabilities
Other Liabilities$5,434,376$6,970,749▲ $1,536,373
Accounts Payable and Accrued Expenses$1,038,401$972,344▼ $66,057
Total Liabilities$6,472,777$7,943,093▲ $1,470,316
Net Assets / Fund Balance
Total Net Assets Fund Balance$106,919,456$109,078,288▲ $2,158,832
Total Liabilities and Net Assets / Fund Balance$113,392,233$117,021,381▲ $3,629,148
Compensation and Service Providers
Top Officer Pay27th percentile

Board Members and Trustees

NameTitle
Bernard CorriganTrustee
David FioreTrustee
James EstabrookTrustee
Paul FioreTrustee
Peter ChecheTrustee
Robert Williamson IiiTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Horizon BcbsBenefits Administrator3 PENN PLAZA EAST, Newark, NJ 07105$1,315,433
Fabian & Byrn LLCClaims Processing204 EAGLE ROCK AVE, Roseland, NJ 07068$631,542
Ie Shaffer & CoThird Party Administrator830 BEAR TAVERN ROAD, West Trenton, NJ 08628$478,986
Global Pharmaceutical Benefits LLCBenefits Administrator222 LAFAYETTE STREET, Newark, NJ 07105$468,535
Zelis Healthcare INCClaims Review2 CROSSROADS DRIVE, Bedminster, NJ 07921$166,196
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$68,029,771
Investment Income
$3,312,042
Other Revenue
$1,273,025
Change in Net Assets
$339,886

Audited Revenue Reconciliation

Revenue per Audited Statements
$72,427,454
Revenue Not Reported on Financial Statements
$187,384
Revenue Not Reported on Form 990
$1,818,946
Total Revenue per Audited Statements
$74,246,400
Total Revenue per Form 990
$72,614,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,703,207
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
Benefits to Members$70,571,745--$70,571,745
Fees for Services Other-$802,863-$802,863
Fees for Services Management-$478,986-$478,986
Fees for Service Investment Mgmnt Fees-$187,384-$187,384
Fees for Services Accounting-$99,474-$99,474
Fees for Services Legal-$69,762-$69,762
Office Expenses-$35,303-$35,303
Other Expenses-$22,474-$22,474
Insurance-$5,922-$5,922
Conferences and Meetings-$1,039-$1,039
Total Functional Expenses$70,571,745$1,703,207$0$72,274,952

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$72,274,952
Expenses per Audited Statements$70,551,195
Total Expenses per Audited Statements$70,551,195
Expenses Not Reported on Financial Statements$1,723,757
Other Expense Adjustments$1,536,373
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Health Claims$6,970,749
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The organization utilizes the services of i.e. Shaffer, a third party administrator, and fabian & byrn llc, a claims administrator.”

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

“The form 990 is prepared by the independent auditor. A copy of the form is provided to each trustee for their review prior to submission.”

Form 990, Part VI, Section B, Line 12C

“The organization has a regularly scheduled quaterly meeting where it monitors compliance with the policy.”

Form 990, Part VI, Section C, Line 19

“Governing documents, filings and audited financial statements are madde available upon request or may be examined at the address of the plan.”

Filing and Contact Details

Filer

Filer Name
Ibew Local 102 Welfare Fund
EIN
22-6487222
Phone
9738871718
Address
50 PARSIPPANY ROAD, PARSIPPANY, NJ 07054

Signing Officer

Name
Bernard Corrigan
Title
Trustee
Signed
2025-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bernard Corrigan
Formed
1991
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
David a Gerson CPA & Associates Pc
Address
201 W PASSAIC ST STE 405, ROCHELLE PARK, NJ 07662
Preparer
David A Gerson
Phone
2018430444
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Change in accrued health claims $1536373”

Raw XML AppendixShowing 400 of 402 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN ACCRUED HEALTH CLAIMS $1536373
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION UTILIZES THE SERVICES OF I.E. SHAFFER, A THIRD PARTY ADMINISTRATOR, AND FABIAN & BYRN LLC, A CLAIMS ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY THE INDEPENDENT AUDITOR. A COPY OF THE FORM IS PROVIDED TO EACH TRUSTEE FOR THEIR REVIEW PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A REGULARLY SCHEDULED QUATERLY MEETING WHERE IT MONITORS COMPLIANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, FILINGS AND AUDITED FINANCIAL STATEMENTS ARE MADDE AVAILABLE UPON REQUEST OR MAY BE EXAMINED AT THE ADDRESS OF THE PLAN.
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID A GERSON CPA & ASSOCIATES PC
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ReturnHeader/ReturnTs02025-09-30T12:36:57-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01

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