Civic Intelligence

Plumbers & Pipefitters Local 104 Scholarship Fund

EIN 88-0553677 • 501(c)3 • Holyoke, MA

Profile

To raise college scholarship funds and to distribute awards to high school students on behalf of their performance in school demonstrated interest in the labor movement and such other criteria as deemed by Board.

86 Lower Westfield RoadHolyoke, MA 01040

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

63rd percentile

5.6%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

-9.8%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$211,817

Up $11,167 (+5.6%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$211,817

Up $11,167 (+5.6%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin70th percentile

Revenue

Down

$24,414

Down $2,646 (-9.8%) from 2023

Expenses

Up

$20,550

Up $10,325 (+101%) from 2023

Net Income

Down

$3,864

Down $12,971 (-77%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$300K$200K$100K$0Assets 2022: $178,602Liabilities 2022: $0Net Assets 2022: $178,6022022Assets 2023: $200,650Liabilities 2023: $0Net Assets 2023: $200,6502023Assets 2024: $211,817Net Assets 2024: $211,8172024

Highlighted filing

2024

Assets$211,817
Liabilities-
Net Assets$211,817
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

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

$200K$150K$100K$50K$0Revenue 2022: $197,755Expenses 2022: $16,621Net Income 2022: $181,1342022Revenue 2023: $27,060Expenses 2023: $10,225Net Income 2023: $16,8352023Revenue 2024: $24,414Expenses 2024: $20,550Net Income 2024: $3,8642024

Highlighted filing

2024

Revenue$24,414
Expenses$20,550
Net Income$3,864
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$211,817
Liabilities
-
Net assets
$211,817
Revenue
$24,414
Expenses
$20,550
Net income
$3,864
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.12$2.12$0.24$0.21$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$0.27$0.10$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$1.98$0.17$1.81
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 2, 2025
Return Version
2024v5.2
Gross Receipts
$53,794
Mission and Program Overview

Mission

To raise college scholarship funds and to dirtribute awards to igh school students on behalf of their performance in school demonstrated interes in the labor movement and such other criteria as deemed by Board.

To raise college scholarship funds and to distribute awards to high school students on behalf of their performance in school demonstrated interest in the labor movement and such other criteria as deemed by Board.

Program Services

DescriptionGrantsExpenses
All activities related to raising funds and expenses attributed to operating the fund-$20,550
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael LangonePresident-$0--
John LaroseDirector-$0--
Jack MurrayClerk-$0--
Nate MoczulewskiDirector-$0--
Mitchell MascowskiTreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$39,810$39,810$29,380$10,430
Total Events$39,810$39,810$29,380$10,430
Filing and Contact Details

Filer

Filer Name
Plumbers & Pipefitters Local 104
EIN
88-0553677
Phone
4135945152
Address
86 Lower Westfield Road, Holyoke, MA 01040

Signing Officer

Name
Carley Guilbert
Title
Foundation Manager
Signed
2025-09-02
Discuss with paid preparer
Yes

Preparer

Firm
LaPier Dillon & Associates PC
Address
333 Elm St, W Springfield, MA 01089
Preparer
Nicholas LaPier
Phone
4137320200
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Scholastic merit payments $20000”

Other Expenses.2

“DONATION $550”

Raw XML Appendix164 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum04135388419
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Holyoke
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001040
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0200650
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IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
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IRS990EZ/ExcessOrDeficitForYearAmt03864
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0200650
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0211817
IRS990EZ/FundraisingGrossIncomeAmt039810
IRS990EZ/GrossReceiptsAmt053794
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt011899
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0200650
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0211817
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Michael Langone
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1John Larose
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jack Murray
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Nate Moczulewski
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Mitchell Mascowski
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Clerk
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt07303
IRS990EZ/OtherExpensesTotalAmt020550
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To raise college scholarship funds and to distribute awards to high school students on behalf of their performance in school demonstrated interest in the labor movement and such other criteria as deemed by Board.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0All activities related to raising funds and expenses attributed to operating the fund
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt020550
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt029380
IRS990EZ/SpecialEventsNetIncomeLossAmt010430
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt020550
IRS990EZ/TotalProgramServiceExpensesAmt020550
IRS990EZ/TotalRevenueAmt024414
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0180964
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0180964
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01985
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06240
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0181864
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0190089
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt011899
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011133
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03699
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt026731
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt011899
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011133
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03699
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt026731
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt09125
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0180964
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0180964
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06240
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IRS990ScheduleA/Total509Grp/TotalAmt0190089
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt013884
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt017373
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0185563
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0216820
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt029380
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt039810
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039810
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt039810
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt039810
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010430
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt029380
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt029380
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SCHOLASTIC MERIT PAYMENTS $20000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DONATION $550
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Carley Guilbert
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Foundation Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Plumbers & Pipefitters Local 104
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SCHOLARSHIP FUND
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0880553677
ReturnHeader/Filer/PhoneNum04135945152
ReturnHeader/Filer/USAddress/AddressLine1Txt086 Lower Westfield Road
ReturnHeader/Filer/USAddress/CityNm0Holyoke
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001040
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320048525
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LaPier Dillon & Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0333 Elm St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0W Springfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001089
ReturnHeader/PreparerPersonGrp/PhoneNum04137320200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nicholas LaPier
ReturnHeader/ReturnTs02025-09-02T12:25:59-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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