Ibew Local 104 Union

Nonprofit profile at a glance

EIN
041472124
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Mansfield, MA, USA
Phone
5086603900
Rating confidence
Limited

Reported finances

Revenue
$16,621,692
Expenses
$9,509,033
Assets
$52,325,343
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

22 people listed

Executive titles in this filing

  • JAMES FOSTER (PRESIDENT)
  • SEAN MATTHEWS (VICE PRESIDENT)

Highest reported compensation

  • BRIAN MURPHY (BUS. MGR./ FIN. SEC.): $326,100 total reported compensation
  • JAMES FOSTER (PRESIDENT): $306,889 total reported compensation
  • JASON BENTLEY (REC. SEC./ASST. BUS. MGR.): $305,575 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To establish and maintain adequate wages for our labor; to require of our members skill, intelligence and character; to protect our employers from the unskilled and inexperienced worker; to advance the principles and practices of conciliation and arbitration in the settlement of any differences with our employers; to protect and aid our unemployed, distressed and sick members; to defend our rights and advance our interest as electrical workers by all lawful means; to aid and encourage all honorable efforts that will better the conditions of labor; and to make our card and seal a certificate of fraternity, honesty, efficiency and reliability.

What it reported doing in 2025

Represents the union members in labor and contract negotiations in order to establish and maintain an adequate wage for our members' labor.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 55
  • Accountability: 23
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 1st percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 47.7%; rating input score 48; 16th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 42.8%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 5.5; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 98; 98th percentile among comparable filings
  • Officer compensation ratio: 29.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 8.7% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 13 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $326K · 22 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $282K reported
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes grants and executive pay
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 28 filed money-flow records
  • Related organizations: 9 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 48/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 2/100.