{"success":true,"data":{"_id":237861099,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members.","primary_activities":"The scholarship fund was able to provide 19 dependent children of local 98 union members with scholarships for continuing education.","year":2013,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990","principal_officer":"JOHN J DOUGHERTY","year_formation":1998,"state_legal_domicile":"PA","total_volunteers":10,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":22449,"Contributions":{"value":103688,"Fundraising revenue":103688},"Program revenue":{"value":0},"Investment income":{"value":0},"Other revenues":{"value":-81239,"Net income from fundraising events":-81239}},"Expenses":{"value":29880,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":19000,"Benefits paid to members Total":19000},"Salaries":{"value":0},"Other expenses":{"value":10880,"Accounting":10238,"Insurance":642}},"Assets":{"value":399104,"Non-interest bearing cash":399104},"Liabilities":{"value":0},"Fund balance":{"value":399104,"Unrestricted net assets":399104},"Form990Details":{"program_service_accomplishments":[{"description":"THE SCHOLARSHIP FUND WAS ABLE TO PROVIDE 19 DEPENDENT CHILDREN OF LOCAL 98 UNION MEMBERS WITH SCHOLARSHIPS FOR CONTINUING EDUCATION."}],"functional_expense_allocations":{"accounting_fees":{"total":10238},"insurance":{"total":642}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":65950,"fundraising_direct_expenses":147189},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_other":true,"schedule_o_part_vi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"JOHN J DOUGHERTY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"2155632274","business_name_line1":"FRANCIS WALSH","address_line1":"1719 SPRING GARDEN ST","city":"PHILADELPHIA","state":"PA","zip":"19031"},"officers_directors_key_employees":[{"person_name":"JOHN J DOUGHERTY","title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":184192,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOHN J DOUGHERTY"},{"person_name":"BRIAN BURROWS","title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":138463,"other_compensation":0,"individual_trustee_or_director":true,"name":"BRIAN BURROWS"},{"person_name":"MICHAEL NEILL","title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":169704,"other_compensation":0,"individual_trustee_or_director":true,"name":"MICHAEL NEILL"},{"person_name":"THOMAS G MOORE JR","title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"THOMAS G MOORE JR"},{"person_name":"JEFFREY SCARPELLA","title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JEFFREY SCARPELLA"}]},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"other_liabilities":{"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":169638,"revenue_not_reported":0,"revenue_subtotal":169638,"other_revenues_not_included":-147189,"revenue_not_reported_financial_statement":-147189,"total_revenue_per_990":22449},"expense_reconciliation":{"total_expenses_audited_financial_statements":177069,"other_expenses_included":147189,"expenses_not_reported":147189,"expenses_subtotal":29880,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":29880},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"THE TRUST, ESTABLISHED TO HOLD THE ASSETS OF THE SCHOLARSHIP FUND, QUALIFIED FOR EXEMPT STATUS PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AS A VOLUNTARY EMPLOYEE BENEFIT PLAN. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE IRS AND THE PLAN SPONSOR BELEIVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE."},{"form_and_line_reference":"PART XI, LINE 4B - OTHER ADJUSTMENTS:","explanation":"FUNDRAISING EXPENSES -147,189."},{"form_and_line_reference":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"FUNDRAISING EXPENSES 147,189."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":131525,"charitable_contributions":75775,"gross_revenue":55750,"food_and_beverage":89047,"entertainment":8100,"other_direct_expenses":24376},"event2":{"name":"GOLF OUTING","gross_receipts":38113,"charitable_contributions":27913,"gross_revenue":10200,"rent_facility_costs":15970,"food_and_beverage":4458,"other_direct_expenses":5238},"total":{"gross_receipts":169638,"charitable_contributions":103688,"gross_revenue":65950,"rent_facility_costs":15970,"food_and_beverage":93505,"entertainment":8100,"other_direct_expenses":29614},"direct_expense_summary":147189,"net_income_summary":-81239}},"ScheduleJ":{"compensation_arrangements":{"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"JOHN J DOUGHERTY","title":"TRUSTEE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":184192,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":184192,"name":"JOHN J DOUGHERTY"},{"person_name":"MICHAEL NEILL","title":"TRUSTEE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":169704,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":169704,"name":"MICHAEL NEILL"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"THE RELATED ORGANIZATION INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS #98 DETERMINES EXECUTIVE DIRECTOR/CEO COMPENSATION FROM THE COLLECTIVE BARGAINING AGREEMENT. REPRESENTATIVES OF THE ORGANIZATION AND EMPLOYERS MEET EVERY THREE YEARS TO NEGOTITATE THE NEW TERMS AND CONDITIONS OF THE COLLECTIVE BARGAINING AGREEMENT. TO DETERMINE COMPENSATION THE ORGANIZATION COMPARES DATA FROM OTHER LOCAL UNIONS SIMILAR IN SIZE. SALARIES ARE SET FOR EACH CLASS OF OFFICER, KEY EMPLOYEE, AND MEMBER BASED ON A PER QUARTER, PER MEETING, AND HOURLY RATE. THIS SALARY IS SET REGARDLESS OF THE INDIVIDUAL IN THE POSITION. THE SALARY RATES ARE REVIEWED AND APPROVED BY THE EXECUTIVE BOARD AND PAID IN ACCORDANCE WITH THE CONSTITUTION AND BYLAWS OF THE ORGANIZATION."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":230724610,"business_name_line1":"INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS #98","primary_activities_text":"LABOR UNION ORGANIZATION","exempt_code_section_text":"501(C)(5)","controlled_organization_indicator":false,"legal_domicile_state":"PA","address_line1":"1719 SPRING GARDEN STREET","city":"PHILADELPHIA","state":"PA","zip":"19130","name":"INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS #98","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130"},{"ein":231308075,"business_name_line1":"APPRENTICE TRAINING FOR THE ELECTRICAL INDUSTRY","primary_activities_text":"EDUCATION AND TRAINING FOR ALL APPRENTICES OF LOCAL UNION #98 I.B.E.W.","exempt_code_section_text":"501(C)(5)","controlled_organization_indicator":false,"legal_domicile_state":"PA","address_line1":"1719 SPRING GARDEN STREET","city":"PHILADELPHIA","state":"PA","zip":"19130","name":"APPRENTICE TRAINING FOR THE ELECTRICAL INDUSTRY","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201432679349300118_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members.","primary_activities":"The scholarship fund was able to provide 14 dependent children of local 98 union members with scholarships for continuing education.","year":2012,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990","principal_officer":"JOHN J DOUGHERTY","year_formation":1998,"state_legal_domicile":"PA","total_volunteers":10,"tax_period_begin":"2012-01-01T00:00:00","tax_period_end":"2012-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":10716,"Contributions":{"value":61012,"Fundraising revenue":61012},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":-50296,"Net income from fundraising events":-50296}},"Expenses":{"value":27852,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":15500,"Benefits paid to members Total":15500},"Salaries":{"value":0},"Other expenses":{"value":12352,"Accounting":12352}},"Assets":{"value":406535,"Non-interest bearing cash":406535},"Liabilities":{"value":0},"Fund balance":{"value":406535},"Form990Details":{"program_service_accomplishments":[{"description":"THE SCHOLARSHIP FUND WAS ABLE TO PROVIDE 14 DEPENDENT CHILDREN OF LOCAL 98 UNION MEMBERS WITH SCHOLARSHIPS FOR CONTINUING EDUCATION."}],"functional_expense_allocations":{"accounting_fees":{"total":12352}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":32475,"fundraising_direct_expenses":82771},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_other":true,"schedule_o_part_vi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"JOHN J DOUGHERTY","address_line1":"1719 SPRING GARDEN STREET","city":"PHILADELPHIA","state":"PA","zip":"19130"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"2155632274","business_name_line1":"FRANCIS WALSH","address_line1":"1719 SPRING GARDEN ST","city":"PHILADELPHIA","state":"PA","zip":"19031"},"officers_directors_key_employees":[{"title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":179466,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":133909,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":131472,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"other_liabilities":{"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":93487,"revenue_not_reported":0,"revenue_subtotal":93487,"other_revenues_not_included":-82771,"revenue_not_reported_financial_statement":-82771,"total_revenue_per_990":10716},"expense_reconciliation":{"total_expenses_audited_financial_statements":110623,"other_expenses_included":82771,"expenses_not_reported":82771,"expenses_subtotal":27852,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":27852},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","explanation":"THE TRUST, ESTABLISHED TO HOLD THE ASSETS OF THE SCHOLARSHIP FUND, QUALIFIED FOR EXEMPT STATUS PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AS A VOLUNTARY EMPLOYEE BENEFIT PLAN. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE IRS AND THE PLAN SPONSOR BELEIVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE."},{"identifier":"PART XI, LINE 4B - OTHER ADJUSTMENTS:","explanation":"FUNDRAISING EXPENSES -82,771."},{"identifier":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"FUNDRAISING EXPENSES 82,771."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":63775,"charitable_contributions":39900,"gross_revenue":23875,"noncash_prizes":1719,"food_and_beverage":38432,"entertainment":3800,"other_direct_expenses":13036},"event2":{"name":"GOLF OUTING","gross_receipts":29712,"charitable_contributions":21112,"gross_revenue":8600,"rent_facility_costs":18383,"food_and_beverage":2485,"other_direct_expenses":4916},"total":{"gross_receipts":93487,"charitable_contributions":61012,"gross_revenue":32475,"noncash_prizes":1719,"rent_facility_costs":18383,"food_and_beverage":40917,"entertainment":3800,"other_direct_expenses":17952},"direct_expense_summary":82771,"net_income_summary":-50296}},"ScheduleJ":{"compensation_process":{"form_990_of_other_organizations":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"JOHN J DOUGHERTY","title":"TRUSTEE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":179466,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":179466,"name":"JOHN J DOUGHERTY"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":230724610,"business_name_line1":"INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS #98","primary_activities":"LABOR UNION ORGANIZATION","exempt_code_section":"501(C)(5)","controlled_organization":false,"legal_domicile_state":"PA","address_line1":"1719 SPRING GARDEN STREET","city":"PHILADELPHIA","state":"PA","zip":"19130","name":"INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS #98","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201323119349301777_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members","primary_activities":"The scholarship fund was able to provide 9 dependent children of local 98 union members with scholarships for continuing education\n\nActivity Classification: SCHOLARSHIPS. Grantee Name: 9 INDIVIDUALS. Grantee Relationship: MEMBERS' CHILDREN. Date of Gift: 04/22/15. Amount Given: 9,000.","year":2015,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990EZ","tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true},"Revenues":{"value":55214,"Contributions":{"value":62925,"Contributions from gifts and grants":62925},"Other revenues":{"value":-7711,"Net income from fundraising events":-7711}},"Expenses":{"value":18200,"Grant expense":{"value":9000,"Grants and similar":9000},"Total professional fundraising expense":{"value":9200,"Fees to independent contractors":9200}},"Assets":{"value":414575,"Savings and temp cash investments":414575},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":414575},"Form990Details":{"officers_directors_key_employees":[{"person_name":"JOHN DOUGHERTY","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JOHN DOUGHERTY"},{"person_name":"BRIAN BURROWS","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BRIAN BURROWS"},{"person_name":"MICHAEL NEIL","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MICHAEL NEIL"},{"person_name":"JEFF SCARPELLO","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JEFF SCARPELLO"},{"person_name":"TOM MOORE","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"TOM MOORE"}]},"ScheduleB":{"attached":true},"ScheduleG":{"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":83925,"charitable_contributions":2925,"gross_revenue":81000,"noncash_prizes":1372,"food_and_beverage":62404,"entertainment":4000,"other_direct_expenses":20935},"total":{"gross_receipts":83925,"charitable_contributions":2925,"gross_revenue":81000,"noncash_prizes":1372,"food_and_beverage":62404,"entertainment":4000,"other_direct_expenses":20935},"direct_expense_summary":88711,"net_income_summary":-7711}},"source_xml":"201612879349200511_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members.","primary_activities":"The scholarship fund was able to provide 18 dependent children of local 98 union members with scholarships for continuing education.","year":2014,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990","principal_officer":"JOHN J DOUGHERTY","year_formation":1998,"state_legal_domicile":"PA","total_volunteers":10,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":5533,"Contributions":{"value":71603,"Fundraising revenue":71603},"Program revenue":{"value":0},"Investment income":{"value":0},"Other revenues":{"value":-66070,"Net income from fundraising events":-66070}},"Expenses":{"value":27074,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":18000,"Benefits paid to members Total":18000},"Salaries":{"value":0},"Other expenses":{"value":9074,"Accounting":9074}},"Assets":{"value":377561,"Non-interest bearing cash":377561},"Liabilities":{"value":0},"Fund balance":{"value":377561,"Unrestricted net assets":377561},"Form990Details":{"program_service_accomplishments":[{"description":"THE SCHOLARSHIP FUND WAS ABLE TO PROVIDE 18 DEPENDENT CHILDREN OF LOCAL 98 UNION MEMBERS WITH SCHOLARSHIPS FOR CONTINUING EDUCATION."}],"functional_expense_allocations":{"accounting_fees":{"total":9074}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":36245,"fundraising_direct_expenses":102315},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_other":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"JOHN J DOUGHERTY"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"phone":"2155632274","business_name_line1":"FRANCIS WALSH","address_line1":"1719 SPRING GARDEN ST","city":"PHILADELPHIA","state":"PA","zip":"19031"},"officers_directors_key_employees":[{"person_name":"JOHN J DOUGHERTY","title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":195459,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JOHN J DOUGHERTY"},{"person_name":"BRIAN BURROWS","title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":146838,"other_compensation":0,"individual_trustee_or_director":true,"name":"BRIAN BURROWS"},{"person_name":"MICHAEL NEILL","title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":176250,"other_compensation":0,"individual_trustee_or_director":true,"name":"MICHAEL NEILL"},{"person_name":"THOMAS G MOORE JR","title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"THOMAS G MOORE JR"},{"person_name":"JEFFREY SCARPELLA","title":"TRUSTEE","average_hours_per_week":1.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JEFFREY SCARPELLA"}]},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"other_liabilities":{"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":107848,"revenue_not_reported":0,"revenue_subtotal":107848,"other_revenues_not_included":-102315,"revenue_not_reported_financial_statement":-102315,"total_revenue_per_990":5533},"expense_reconciliation":{"total_expenses_audited_financial_statements":129389,"other_expenses_included":102315,"expenses_not_reported":102315,"expenses_subtotal":27074,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":27074},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"THE TRUST, ESTABLISHED TO HOLD THE ASSETS OF THE SCHOLARSHIP FUND, QUALIFIES FOR EXEMPT STATUS PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AS A VOLUNTARY EMPLOYEE BENEFIT PLAN. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE IRS, AND THE PLAN SPONSOR BELEIVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE."},{"form_and_line_reference":"PART XI, LINE 4B - OTHER ADJUSTMENTS:","explanation":"FUNDRAISING EXPENSES -102,315."},{"form_and_line_reference":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"FUNDRAISING EXPENSES 102,315."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":66420,"charitable_contributions":41175,"gross_revenue":25245,"food_and_beverage":52056,"entertainment":3500,"other_direct_expenses":13977},"event2":{"name":"GOLF OUTING","gross_receipts":41428,"charitable_contributions":30428,"gross_revenue":11000,"rent_facility_costs":22825,"food_and_beverage":4509,"other_direct_expenses":5448},"total":{"gross_receipts":107848,"charitable_contributions":71603,"gross_revenue":36245,"rent_facility_costs":22825,"food_and_beverage":56565,"entertainment":3500,"other_direct_expenses":19425},"direct_expense_summary":102315,"net_income_summary":-66070}},"ScheduleJ":{"compensation_arrangements":{"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"JOHN J DOUGHERTY","title":"TRUSTEE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":195459,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":195459,"name":"JOHN J DOUGHERTY"},{"person_name":"MICHAEL NEILL","title":"TRUSTEE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":176250,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":176250,"name":"MICHAEL NEILL"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"THE RELATED ORGANIZATION INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS #98 DETERMINES EXECUTIVE DIRECTOR/CEO COMPENSATION FROM THE COLLECTIVE BARGAINING AGREEMENT. REPRESENTATIVES OF THE ORGANIZATION AND EMPLOYERS MEET EVERY THREE YEARS TO NEGOTITATE THE NEW TERMS AND CONDITIONS OF THE COLLECTIVE BARGAINING AGREEMENT. TO DETERMINE COMPENSATION THE ORGANIZATION COMPARES DATA FROM OTHER LOCAL UNIONS SIMILAR IN SIZE. SALARIES ARE SET FOR EACH CLASS OF OFFICER, KEY EMPLOYEE, AND MEMBER BASED ON A PER QUARTER, PER MEETING, AND HOURLY RATE. THIS SALARY IS SET REGARDLESS OF THE INDIVIDUAL IN THE POSITION. THE SALARY RATES ARE REVIEWED AND APPROVED BY THE EXECUTIVE BOARD AND PAID IN ACCORDANCE WITH THE CONSTITUTION AND BYLAWS OF THE ORGANIZATION."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":230724610,"business_name_line1":"INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS #98","primary_activities_text":"LABOR UNION ORGANIZATION","exempt_code_section_text":"501(C)(5)","controlled_organization_indicator":false,"legal_domicile_state":"PA","address_line1":"1719 SPRING GARDEN STREET","city":"PHILADELPHIA","state":"PA","zip":"19130","name":"INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS #98","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130"},{"ein":231308075,"business_name_line1":"APPRENTICE TRAINING FOR THE ELECTRICAL INDUSTRY","primary_activities_text":"EDUCATION AND TRAINING FOR ALL APPRENTICES OF LOCAL UNION #98 I.B.E.W.","exempt_code_section_text":"501(C)(5)","controlled_organization_indicator":false,"legal_domicile_state":"PA","address_line1":"1719 SPRING GARDEN STREET","city":"PHILADELPHIA","state":"PA","zip":"19130","name":"APPRENTICE TRAINING FOR THE ELECTRICAL INDUSTRY","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201513169349302971_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members.","primary_activities":"The scholarship fund was able to provide 21 dependent children of local 98 union members with scholarships for continuing education.","year":2011,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990","principal_officer":"JOHN J DOUGHERTY","year_formation":1998,"state_legal_domicile":"PA","total_volunteers":10,"tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":2,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":true,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":163521,"Contributions":{"value":64514,"Fundraising revenue":64514},"Program revenue":{"value":148066,"Total revenue":148066,"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":-49059,"Net income from fundraising events":-49059}},"Expenses":{"value":35763,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":21000,"Benefits paid to members Total":21000},"Salaries":{"value":0},"Other expenses":{"value":14763,"Accounting":14763}},"Assets":{"value":423671,"Non-interest bearing cash":423671},"Liabilities":{"value":0},"Fund balance":{"value":423671},"Form990Details":{"program_service_accomplishments":[{"description":"THE SCHOLARSHIP FUND WAS ABLE TO PROVIDE 21 DEPENDENT CHILDREN OF LOCAL 98 UNION MEMBERS WITH SCHOLARSHIPS FOR CONTINUING EDUCATION."}],"program_service_revenue_detail":[{"business_code":"525100","description":"EMPLOYER CONTRIBUTIONS","total_revenue":148066,"related_or_exempt_function_income":148066}],"functional_expense_allocations":{"accounting_fees":{"total":14763}},"fundraising_and_gaming_summary":{"gross_income_fundraising_events":36050,"fundraising_direct_expenses":85109},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_other":true,"schedule_o_part_vi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"JOHN J DOUGHERTY","address_line1":"1719 SPRING GARDEN STREET","city":"PHILADELPHIA","state":"PA","zip":"19130"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":true,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"2155632274","business_name_line1":"FRANCIS WALSH","address_line1":"1719 SPRING GARDEN ST","city":"PHILADELPHIA","state":"PA","zip":"19031"},"officers_directors_key_employees":[{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":205649,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":152664,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":154726,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"net_assets_reconciliation":{"total_revenue":163521,"total_expenses":35763,"excess_or_deficit_for_year":127758,"excess_or_deficit_per_financial_statements":127758},"revenue_reconciliation":{"total_revenue_audited_financial_statements":248630,"revenue_not_reported":0,"revenue_subtotal":248630,"other_revenues_not_included":-85109,"revenue_not_reported_financial_statement":-85109,"total_revenue_per_990":163521},"expense_reconciliation":{"total_expenses_audited_financial_statements":120872,"other_expenses_included":85109,"expenses_not_reported":85109,"expenses_subtotal":35763,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":35763},"supplemental_information":[{"identifier":"PART XII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"FUNDRAISING EXPENSES -85,109."},{"identifier":"PART XIII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"FUNDRAISING EXPENSES 85,109."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":56250,"charitable_contributions":34000,"gross_revenue":22250,"noncash_prizes":2632,"food_and_beverage":36267,"entertainment":3800,"other_direct_expenses":14231},"event2":{"name":"GOLF OUTING","gross_receipts":44314,"charitable_contributions":30514,"gross_revenue":13800,"rent_facility_costs":16665,"food_and_beverage":6275,"other_direct_expenses":5239},"total":{"gross_receipts":100564,"charitable_contributions":64514,"gross_revenue":36050,"noncash_prizes":2632,"rent_facility_costs":16665,"food_and_beverage":42542,"entertainment":3800,"other_direct_expenses":19470},"direct_expense_summary":85109,"net_income_summary":-49059}},"ScheduleI":{"grant_records_maintained":true,"individual_grants":[{"type":"SCHOLARSHIPS","recipient_count":21,"cash":21000,"valuation_method":"FAIR MARKET VALUE"}],"detail_individual_grants_total":21000,"detail_domestic_grants_total":21000,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: ALL APPLICATIONS ARE SUBMITTED TO A PROFESSOR TO DETERMINE IF A CANDIDATE MET THE EILIGIBILITY REQUIREMENTS AND HE MAKES RECOMMENDATION FOR THE WINNERS OF SCHOLARSHIPS. THE LIST OF WINNERS IS THEN APPROVED BY THE OFFICERS."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: ALL APPLICATIONS ARE SUBMITTED TO A PROFESSOR TO DETERMINE IF A CANDIDATE MET THE EILIGIBILITY REQUIREMENTS AND HE MAKES RECOMMENDATION FOR THE WINNERS OF SCHOLARSHIPS. THE LIST OF WINNERS IS THEN APPROVED BY THE OFFICERS.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_process":{"form_990_of_other_organizations":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"JOHN J DOUGHERTY","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":181332,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":24317,"total_compensation_filing_org":0,"total_compensation_related_orgs":205649,"name":"JOHN J DOUGHERTY"},{"person_name":"BRIAN BURROWS","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":136925,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":15739,"total_compensation_filing_org":0,"total_compensation_related_orgs":152664,"name":"BRIAN BURROWS"},{"person_name":"BRIAN STEVENSON","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":136377,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":18349,"total_compensation_filing_org":0,"total_compensation_related_orgs":154726,"name":"BRIAN STEVENSON"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":230724610,"business_name_line1":"INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS #98","primary_activities":"LABOR UNION ORGANIZATION","exempt_code_section":"501(C)(5)","controlled_organization":false,"legal_domicile_state":"PA","address_line1":"1719 SPRING GARDEN STREET","city":"PHILADELPHIA","state":"PA","zip":"19130","name":"INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS #98","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201232769349300433_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members","primary_activities":"The scholarship fund was able to provide 16 dependent children of local 98 union members with scholarships for continuing education\n\nActivity classification: scholarships. Grantee name: 16 individuals. Grantee relationship: members' children. Amount given: 40,000.","year":2017,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990EZ","tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true},"Revenues":{"value":-1411,"Contributions":{"value":11763,"Contributions from gifts and grants":11763},"Other revenues":{"value":-13174,"Net income from fundraising events":-13174}},"Expenses":{"value":49900,"Grant expense":{"value":40000,"Grants and similar":40000},"Total professional fundraising expense":{"value":9900,"Fees to independent contractors":9900}},"Assets":{"value":328849,"Savings and temp cash investments":328849},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":328849},"Form990Details":{"officers_directors_key_employees":[{"person_name":"JOHN DOUGHERTY","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JOHN DOUGHERTY"},{"person_name":"BRIAN BURROWS","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BRIAN BURROWS"},{"person_name":"MICHAEL NEIL","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MICHAEL NEIL"},{"person_name":"JEFF SCARPELLO","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JEFF SCARPELLO"},{"person_name":"TOM MOORE","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"TOM MOORE"}]},"ScheduleB":{"attached":false},"ScheduleG":{"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":69395,"charitable_contributions":2070,"gross_revenue":67325,"noncash_prizes":2289,"food_and_beverage":56661,"entertainment":5771,"other_direct_expenses":15778},"total":{"gross_receipts":69395,"charitable_contributions":2070,"gross_revenue":67325,"noncash_prizes":2289,"food_and_beverage":56661,"entertainment":5771,"other_direct_expenses":15778},"direct_expense_summary":80499,"net_income_summary":-13174}},"source_xml":"201842579349200229_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members","primary_activities":"The scholarship fund was able to provide 16 dependent children of local 98 union members with scholarships for continuing education\n\nActivity classification: scholarships. Grantee name: 10 individuals. Grantee relationship: members' children. Property description: cash. Method used to determine book value: amount paid. Method used to determine fmv: amount paid. Amount given: 25,000.\n\nDescription: insurance. Amount: 3,025.","year":2018,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990EZ","tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true},"Revenues":{"value":81632,"Contributions":{"value":117449,"Contributions from gifts and grants":117449},"Other revenues":{"value":-35817,"Net income from fundraising events":-35817}},"Expenses":{"value":38325,"Grant expense":{"value":25000,"Grants and similar":25000},"Total professional fundraising expense":{"value":10300,"Fees to independent contractors":10300},"Other expenses":{"value":3025,"Itemized Expenses":3025}},"Assets":{"value":372156,"Savings and temp cash investments":372156},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":372156},"Form990Details":{"officers_directors_key_employees":[{"person_name":"JOHN DOUGHERTY","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JOHN DOUGHERTY"},{"person_name":"BRIAN BURROWS","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BRIAN BURROWS"},{"person_name":"MICHAEL NEIL","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MICHAEL NEIL"},{"person_name":"JEFF SCARPELLO","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JEFF SCARPELLO"},{"person_name":"TOM MOORE","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"TOM MOORE"}]},"ScheduleB":{"attached":true},"ScheduleG":{"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":79460,"charitable_contributions":22960,"gross_revenue":56500,"noncash_prizes":1449,"food_and_beverage":68096,"entertainment":6337,"other_direct_expenses":16435},"total":{"gross_receipts":79460,"charitable_contributions":22960,"gross_revenue":56500,"noncash_prizes":1449,"food_and_beverage":68096,"entertainment":6337,"other_direct_expenses":16435},"direct_expense_summary":92317,"net_income_summary":-35817}},"source_xml":"201902349349200010_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members","primary_activities":"The scholarship fund was able to provide 15 dependent children of local 98 union members with scholarships for continuing education\n\nActivity classification: scholarships. Grantee name: 15 individuals. Grantee relationship: members' children. Property description: cash. Method used to determine book value: amount paid. Method used to determine fmv: amount paid. Amount given: 37,500.\n\nDescription: insurance. Amount: 3,775.","year":2019,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990EZ","tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true},"Revenues":{"value":-5506,"Contributions":{"value":29942,"Contributions from gifts and grants":29942},"Other revenues":{"value":-35448,"Net income from fundraising events":-35448}},"Expenses":{"value":53326,"Grant expense":{"value":37500,"Grants and similar":37500},"Total professional fundraising expense":{"value":12051,"Fees to independent contractors":12051},"Other expenses":{"value":3775,"Itemized Expenses":3775}},"Assets":{"value":313324,"Savings and temp cash investments":313324},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":313324},"Form990Details":{"officers_directors_key_employees":[{"person_name":"JOHN DOUGHERTY","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JOHN DOUGHERTY"},{"person_name":"BRIAN BURROWS","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BRIAN BURROWS"},{"person_name":"MICHAEL NEIL","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MICHAEL NEIL"},{"person_name":"JEFF SCARPELLO","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JEFF SCARPELLO"},{"person_name":"TOM MOORE","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"TOM MOORE"}]},"ScheduleB":{"attached":true},"ScheduleG":{"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":77100,"charitable_contributions":18250,"gross_revenue":58850,"noncash_prizes":2243,"food_and_beverage":67054,"entertainment":5941,"other_direct_expenses":19060},"total":{"gross_receipts":77100,"charitable_contributions":18250,"gross_revenue":58850,"noncash_prizes":2243,"food_and_beverage":67054,"entertainment":5941,"other_direct_expenses":19060},"direct_expense_summary":94298,"net_income_summary":-35448}},"source_xml":"202002819349200715_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members","primary_activities":"The scholarship fund was able to provide 9 dependent children of local 98 union members with scholarships for continuing education\n\nActivity Classification: SCHOLARSHIPS. Grantee Name: 9 INDIVIDUALS. Grantee Relationship: MEMBERS' CHILDREN. Amount Given: 37,500.\n\nDescription: Insurance. Amount: 905.","year":2016,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990EZ","tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true},"Revenues":{"value":13490,"Contributions":{"value":10130,"Contributions from gifts and grants":10130},"Other revenues":{"value":3360,"Net income from fundraising events":3360}},"Expenses":{"value":47905,"Grant expense":{"value":37500,"Grants and similar":37500},"Total professional fundraising expense":{"value":9500,"Fees to independent contractors":9500},"Other expenses":{"value":905,"Itemized Expenses":905}},"Assets":{"value":380160,"Savings and temp cash investments":380160},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":380160},"Form990Details":{"officers_directors_key_employees":[{"person_name":"JOHN DOUGHERTY","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JOHN DOUGHERTY"},{"person_name":"BRIAN BURROWS","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BRIAN BURROWS"},{"person_name":"MICHAEL NEIL","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MICHAEL NEIL"},{"person_name":"JEFF SCARPELLO","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JEFF SCARPELLO"},{"person_name":"TOM MOORE","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"TOM MOORE"}]},"ScheduleB":{"attached":true},"ScheduleG":{"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":72080,"charitable_contributions":3055,"gross_revenue":69025,"noncash_prizes":2284,"food_and_beverage":47276,"entertainment":5771,"other_direct_expenses":10334},"total":{"gross_receipts":72080,"charitable_contributions":3055,"gross_revenue":69025,"noncash_prizes":2284,"food_and_beverage":47276,"entertainment":5771,"other_direct_expenses":10334},"direct_expense_summary":65665,"net_income_summary":3360}},"source_xml":"201722869349200957_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members","primary_activities":"The scholarship fund was able to provide 15 dependent children of local 98 union members with scholarships for continuing education\n\nActivity classification: scholarships. Grantee name: 14 individuals. Grantee relationship: members' children. Property description: cash. Method used to determine book value: amount paid. Method used to determine fmv: amount paid. Amount given: 35,000.\n\nDescription: insurance. Amount: 4,290.","year":2021,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990EZ","tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true},"Revenues":{"value":7755,"Contributions":{"value":11874,"Contributions from gifts and grants":11874},"Other revenues":{"value":-4119,"Net income from fundraising events":-4119}},"Expenses":{"value":50740,"Grant expense":{"value":35000,"Grants and similar":35000},"Total professional fundraising expense":{"value":11450,"Fees to independent contractors":11450},"Other expenses":{"value":4290,"Itemized Expenses":4290}},"Assets":{"value":234236,"Savings and temp cash investments":232751,"Other assets":1485},"Liabilities":{"value":10000,"Sum of Total Liabilities":10000},"Fund balance":{"value":224236},"Form990Details":{"officers_directors_key_employees":[{"person_name":"JOHN DOUGHERTY","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JOHN DOUGHERTY"},{"person_name":"BRIAN BURROWS","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BRIAN BURROWS"},{"person_name":"MICHAEL NEILL","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MICHAEL NEILL"},{"person_name":"JEFF SCARPELLO","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JEFF SCARPELLO"},{"person_name":"TOM MOORE","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"TOM MOORE"}]},"ScheduleB":{"attached":true},"ScheduleG":{"fundraising_methods":{"special_fundraising_events":true},"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":0,"charitable_contributions":0,"other_direct_expenses":4119},"total":{"other_direct_expenses":4119},"direct_expense_summary":4119,"net_income_summary":-4119}},"source_xml":"202212639349200321_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members","primary_activities":"The scholarship fund was able to provide 15 dependent children of local 98 union members with scholarships for continuing education\n\nActivity classification: scholarships. Grantee name: 15 individuals. Grantee relationship: members' children. Property description: cash. Method used to determine book value: amount paid. Method used to determine fmv: amount paid. Amount given: 50,000.\n\nDescription: insurance. Amount: 2,889.","year":2020,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990EZ","tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true},"Revenues":{"value":21228,"Contributions":{"value":37150,"Contributions from gifts and grants":37150},"Other revenues":{"value":-15922,"Net income from fundraising events":-15922}},"Expenses":{"value":67331,"Grant expense":{"value":50000,"Grants and similar":50000},"Total professional fundraising expense":{"value":14442,"Fees to independent contractors":14442},"Other expenses":{"value":2889,"Itemized Expenses":2889}},"Assets":{"value":267221,"Savings and temp cash investments":265900,"Other assets":1321},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":267221},"Form990Details":{"officers_directors_key_employees":[{"person_name":"JOHN DOUGHERTY","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JOHN DOUGHERTY"},{"person_name":"BRIAN BURROWS","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BRIAN BURROWS"},{"person_name":"MICHAEL NEIL","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MICHAEL NEIL"},{"person_name":"JEFF SCARPELLO","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JEFF SCARPELLO"},{"person_name":"TOM MOORE","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"TOM MOORE"}]},"ScheduleB":{"attached":true},"ScheduleG":{"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":17150,"charitable_contributions":17150,"noncash_prizes":3050,"other_direct_expenses":12872},"total":{"gross_receipts":17150,"charitable_contributions":17150,"noncash_prizes":3050,"other_direct_expenses":12872},"direct_expense_summary":15922,"net_income_summary":-15922}},"source_xml":"202142039349200434_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members","primary_activities":"The scholarship fund was able to provide 15 dependent children of local 98 union members with scholarships for continuing education\n\nActivity classification: scholarships. Grantee name: 14 individuals. Grantee relationship: members' children. Property description: cash. Method used to determine book value: amount paid. Method used to determine fmv: amount paid. Amount given: 45,000.\n\nDescription: insurance. Amount: 4,521.","year":2022,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990EZ","tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true},"Revenues":{"value":38539,"Contributions":{"value":100,"Contributions from gifts and grants":100},"Other revenues":{"value":38439,"Net income from fundraising events":38439}},"Expenses":{"value":62146,"Grant expense":{"value":45000,"Grants and similar":45000},"Total professional fundraising expense":{"value":12625,"Fees to independent contractors":12625},"Other expenses":{"value":4521,"Itemized Expenses":4521}},"Assets":{"value":212229,"Savings and temp cash investments":209055,"Other assets":3174},"Liabilities":{"value":11600,"Sum of Total Liabilities":11600},"Fund balance":{"value":200629},"Form990Details":{"officers_directors_key_employees":[{"person_name":"JOHN DOUGHERTY","title":"UNION TRUSTEE (P)","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JOHN DOUGHERTY"},{"person_name":"BRIAN BURROWS","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BRIAN BURROWS"},{"person_name":"MICHAEL NEILL","title":"UNION TRUSTEE (P)","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MICHAEL NEILL"},{"person_name":"JEFF SCARPELLO","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JEFF SCARPELLO"},{"person_name":"TOM MOORE","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"TOM MOORE"},{"person_name":"MARK LYNCH","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MARK LYNCH"}]},"ScheduleB":{"attached":false},"ScheduleG":{"fundraising_methods":{"special_fundraising_events":true},"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":53595,"charitable_contributions":0,"gross_revenue":53595,"food_and_beverage":46535,"entertainment":6761,"other_direct_expenses":19995},"event2":{"name":"GOLF OUTING","gross_receipts":100000,"gross_revenue":100000,"noncash_prizes":11000,"rent_facility_costs":29237,"other_direct_expenses":1628},"total":{"gross_receipts":153595,"gross_revenue":153595,"noncash_prizes":11000,"rent_facility_costs":29237,"food_and_beverage":46535,"entertainment":6761,"other_direct_expenses":21623},"direct_expense_summary":115156,"net_income_summary":38439}},"source_xml":"202303059349201865_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members","primary_activities":"The scholarship fund was able to provide 15 dependent children of local 98 union members with scholarships for continuing education\n\nActivity classification: scholarships. Grantee name: 13 individuals. Grantee relationship: members' children. Property description: cash. Method used to determine book value: amount paid. Method used to determine fmv: amount paid. Amount given: 32,500.\n\nDescription: insurance. Amount: 4,566. Description: office expenses. Amount: 256. Total to form 990-ez, line 16: 4,822.","year":2023,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990EZ","tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true},"Revenues":{"value":17790,"Contributions":{"value":50425,"Contributions from gifts and grants":50425},"Other revenues":{"value":-32635,"Other total":600,"Net income from fundraising events":-33235}},"Expenses":{"value":53138,"Grant expense":{"value":32500,"Grants and similar":32500},"Total professional fundraising expense":{"value":12625,"Fees to independent contractors":12625},"Other expenses":{"value":8013,"Printing, publications, postage":3191,"Itemized Expenses":4822}},"Assets":{"value":165281,"Savings and temp cash investments":163482,"Other assets":1799},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":165281},"Form990Details":{"officers_directors_key_employees":[{"person_name":"MARK LYNCH","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MARK LYNCH"},{"person_name":"JAMES FOY","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JAMES FOY"},{"person_name":"BRIAN BURROWS","title":"UNION TRUSTEE (P)","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BRIAN BURROWS"},{"person_name":"JEFF SCARPELLO","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JEFF SCARPELLO"},{"person_name":"BERNIE SCHAEFFER","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BERNIE SCHAEFFER"},{"person_name":"TOM MOORE","title":"MANAGEMENT TRUSTEE (P)","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"TOM MOORE"}]},"ScheduleB":{"attached":false},"ScheduleG":{"fundraising_methods":{"special_fundraising_events":true},"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":83600,"charitable_contributions":50425,"gross_revenue":33175,"food_and_beverage":42538,"entertainment":8153,"other_direct_expenses":15719},"event2":{"name":"GOLF OUTING"},"total":{"gross_receipts":83600,"charitable_contributions":50425,"gross_revenue":33175,"food_and_beverage":42538,"entertainment":8153,"other_direct_expenses":15719},"direct_expense_summary":66410,"net_income_summary":-33235}},"source_xml":"202432759349201468_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members.","primary_activities":"The scholarship fund was able to provide 15 dependent children of local 98 union members with scholarships for continuing education.\n\nActivity classification: scholarships. Grantee name: 22 individuals. Grantee relationship: members' children. Property description: cash. Method used to determine book value: amount paid. Method used to determine fmv: amount paid. Amount given: 33,000.\n\nDescription: insurance. Amount: 4,511.","year":2024,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990EZ","tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true},"Revenues":{"value":-1467,"Contributions":{"value":29405,"Contributions from gifts and grants":29405},"Other revenues":{"value":-30872,"Other total":900,"Net income from fundraising events":-31772}},"Expenses":{"value":65621,"Grant expense":{"value":33000,"Grants and similar":33000},"Total professional fundraising expense":{"value":13625,"Fees to independent contractors":13625},"Other expenses":{"value":18996,"Printing, publications, postage":14485,"Itemized Expenses":4511}},"Assets":{"value":98193,"Savings and temp cash investments":96716,"Other assets":1477},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":98193},"Form990Details":{"officers_directors_key_employees":[{"person_name":"JAMES FOY","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JAMES FOY"},{"person_name":"MARK LYNCH","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MARK LYNCH"},{"person_name":"JEFF SCARPELLO","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JEFF SCARPELLO"},{"person_name":"BERNIE SCHAEFFER","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BERNIE SCHAEFFER"}]},"ScheduleB":{"attached":false},"ScheduleG":{"fundraising_methods":{"special_fundraising_events":true},"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":47530,"charitable_contributions":29405,"gross_revenue":18125,"food_and_beverage":34866,"entertainment":5100,"other_direct_expenses":9931},"event2":{"name":"GOLF OUTING"},"total":{"gross_receipts":47530,"charitable_contributions":29405,"gross_revenue":18125,"food_and_beverage":34866,"entertainment":5100,"other_direct_expenses":9931},"direct_expense_summary":49897,"net_income_summary":-31772}},"source_xml":"202522889349201627_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide scholarships for dependent children of local union members.","primary_activities":"The scholarship fund was able to provide 15 dependent children of local 98 union members with scholarships for continuing education.\n\nActivity classification: scholarships. Grantee name: 22 individuals. Grantee relationship: members' children. Property description: cash. Method used to determine book value: amount paid. Method used to determine fmv: amount paid. Amount given: 33,000.\n\nDescription: insurance. Amount: 4,511.","year":2024,"name":"SCHOLARSHIP FUND OF THE IBEW LOCAL UNION 98","phone":"2155632274","type":"990EZ","tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1719 SPRING GARDEN STREET, PHILADELPHIA, PA, 19130, USA","city":"PHILADELPHIA","state":"PA","country":"USA","zip_code":"19130"},"Governance":{"501c determination":true},"Revenues":{"value":-1467,"Contributions":{"value":29405,"Contributions from gifts and grants":29405},"Other revenues":{"value":-30872,"Other total":900,"Net income from fundraising events":-31772}},"Expenses":{"value":65621,"Grant expense":{"value":33000,"Grants and similar":33000},"Total professional fundraising expense":{"value":13625,"Fees to independent contractors":13625},"Other expenses":{"value":18996,"Printing, publications, postage":14485,"Itemized Expenses":4511}},"Assets":{"value":98193,"Savings and temp cash investments":96716,"Other assets":1477},"Liabilities":{"value":0,"Sum of Total Liabilities":0},"Fund balance":{"value":98193},"Form990Details":{"officers_directors_key_employees":[{"person_name":"JAMES FOY","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JAMES FOY"},{"person_name":"MARK LYNCH","title":"UNION TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"MARK LYNCH"},{"person_name":"JEFF SCARPELLO","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"JEFF SCARPELLO"},{"person_name":"BERNIE SCHAEFFER","title":"MANAGEMENT TRUSTEE","average_hours_per_week_devoted_to_position":1.0,"compensation":0,"employee_benefit_contributions":0,"expense_account_allowances":0,"name":"BERNIE SCHAEFFER"}]},"ScheduleB":{"attached":false},"ScheduleG":{"fundraising_methods":{"special_fundraising_events":true},"fundraising_events":{"event1":{"name":"BANQUET","gross_receipts":47530,"charitable_contributions":29405,"gross_revenue":18125,"food_and_beverage":34866,"entertainment":5100,"other_direct_expenses":9931},"event2":{"name":"GOLF OUTING"},"total":{"gross_receipts":47530,"charitable_contributions":29405,"gross_revenue":18125,"food_and_beverage":34866,"entertainment":5100,"other_direct_expenses":9931},"direct_expense_summary":49897,"net_income_summary":-31772}},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":null},"Operating Margin":{"score":-45.731424676209954,"percentile":0.010739109787160557},"Operating Reserve Ratio":{"score":1.4963654927538441,"percentile":0.5690687115885056},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.8056604925352309},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.1469058594420949,"percentile":0.1207592995424824},"Asset Growth":{"score":-0.07329074376948369,"percentile":0.15410218853449634},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":null,"weight":5,"atoms":{"Conflict of interest policy":{"value":null},"Whistle blower policy":{"value":null},"Document retention policy":{"value":null},"Compensation process for CEO":{"value":null},"Compensation process for other employees":{"value":null},"Form 990 provided to governing body":{"value":null},"Minutes of governing body":{"value":null},"Audit committee":{"value":null},"Independent audit financial statements":{"value":null}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":null,"weight":14},"Sustainability":{"score":0.3028384947540183,"weight":13},"Growth":{"score":0.13187359587315373,"weight":8}},"Overall Score":{"score":0.6095582731411577,"percentile":0.16245648069342553}},"source_xml":"202522889349201627_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}