Nonprofit · EIN 23-1919421
LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND
Also known as 126
Tax-exempt · COLLEGEVILLE, PA 19426
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $12,618,302 | $6,002,522 | $6,615,780 | $47,984,266 | $26,670 | $47,957,596 |
| December 31, 2024 | 990 | $9,070,421 | $5,202,825 | $3,867,596 | $41,054,213 | $15,550 | $41,038,663 |
| December 31, 2023 | 990 | $7,844,074 | $4,630,442 | $3,213,632 | $36,750,112 | $4,424 | $36,745,688 |
| December 31, 2021 | 990 | $8,877,722 | $3,593,532 | $5,284,190 | $29,937,018 | $3,282 | $29,933,736 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $10,922,225
- Investment income
- $1,556,289
- Net rental income
- $134,391
- Net gain from sales of assets
- $246,263
- Other revenue
- $139,788
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $846,230
- Salaries, compensation and benefits (total)
- $1,278,894
- Professional fundraising fees
- $0
- Legal fees
- $12,735
- Accounting fees
- $35,362
- Occupancy
- $279,503
- Travel
- $70,568
- Depreciation
- $406,029
- Program services (functional)
- $3,367,642
- Management and general (functional)
- $2,634,880
Balance sheet and other
- Total assets, start of year
- $41,054,213
- Total assets, end of year
- $47,984,266
- Total liabilities, end of year
- $26,670
- Net assets, end of year
- $47,957,596
- Land, buildings and equipment
- $14,539,437
- Publicly traded securities
- $27,455,102
- Gross receipts
- $48,449,934
- Employees
- 5
- Volunteers
- 0
- Year formed
- 1973
- State of legal domicile
- PA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JEFFREY P SCARPELLO | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $583,552 | $126,522 |
| RICHARD MUTTIK | UNION TRUSTEE Trustee or director | 0.5 | $0 | $251,380 | $97,262 |
| STEVE W LUTZ | DIRECTOR Highest-paid employee | 50 | $224,099 | $0 | $89,309 |
| JOSEPH MUSCARA | ASST DIRECTOR Highest-paid employee | 50 | $209,189 | $0 | $85,233 |
| CHRISTOPHER WENTZEL | UNION TRUSTEE Trustee or director | 0.5 | $0 | $207,409 | $86,373 |
| STEVEN KUNCELMAN | ASST DIRECTOR Highest-paid employee | 50 | $208,576 | $0 | $85,143 |
| DIANE L DELLO BUONO | BOOKKEEPER Highest-paid employee | 40 | $105,686 | $0 | $58,359 |
| PATRICK A CASEY | UNION TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| PETE HUBER | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| HARRY B MILLER III | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JEFFREY P SCARPELLO | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $586,338 | $121,971 |
| RICHARD MUTTIK | UNION TRUSTEE Trustee or director | 0.5 | $0 | $237,316 | $100,736 |
| STEVE W LUTZ | DIRECTOR Highest-paid employee | 50 | $216,392 | $0 | $85,091 |
| CHRISTOPHER WENTZEL | UNION TRUSTEE Trustee or director | 0.5 | $0 | $195,236 | $90,943 |
| STEVEN KUNCELMAN | ASST DIRECTOR Highest-paid employee | 50 | $201,006 | $0 | $81,205 |
| JOSEPH MUSCARA | ASST DIRECTOR Highest-paid employee | 50 | $195,974 | $0 | $79,087 |
| DIANE L DELLO BUONO | BOOKKEEPER Highest-paid employee | 40 | $104,005 | $0 | $56,130 |
| PATRICK A CASEY | UNION TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| PETE HUBER | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| HARRY B MILLER III | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| RANDY ROBERTS | MANAGEMENT TRUSTEE (P) Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JEFFREY P SCARPELLO | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $538,019 | $124,218 |
| RICHARD MUTTIK | UNION TRUSTEE Trustee or director | 0.5 | $0 | $237,316 | $88,016 |
| STEVE W LUTZ | DIRECTOR Highest-paid employee | 50 | $208,235 | $0 | $81,350 |
| CHRISTOPHER WENTZEL | UNION TRUSTEE Trustee or director | 0.5 | $0 | $195,236 | $78,445 |
| STEVEN KUNCELMAN | ASST DIRECTOR Highest-paid employee | 50 | $192,942 | $0 | $77,697 |
| JOSEPH MUSCARA | ASST DIRECTOR Highest-paid employee | 50 | $178,942 | $0 | $73,398 |
| RANDY ROBERTS | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| PATRICK A CASEY | UNION TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| HARRY B MILLER III | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended December 31, 2021: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JEFFREY P SCARPELLO | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $478,910 | $114,652 |
| RICHARD MUTTIK | UNION TRUSTEE Trustee or director | 0.5 | $0 | $190,654 | $73,473 |
| STEVE W LUTZ | DIRECTOR Highest-paid employee | 50 | $185,166 | $100 | $71,740 |
| STEVEN KUNCELMAN | ASST DIRECTOR Highest-paid employee | 50 | $171,146 | $0 | $68,722 |
| CHRISTOPHER WENTZEL | UNION TRUSTEE Trustee or director | 0.5 | $0 | $156,565 | $64,271 |
| RANDY ROBERTS | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| PATRICK A CASEY | UNION TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| CHRISTOPHER JOHNSTON | MANAGEMENT TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3455 GERMANTOWN PIKE, COLLEGEVILLE, PA 19426-1503
- Principal officer (990 for 2025)
- STEVE W LUTZ, 3455 GERMANTOWN PIKE, COLLEGEVILLE, PA 19426
- Signed the 990
- STEVE W LUTZ, DIRECTOR
- Phone
- (610) 489-3990
- Return prepared by
- NOVAK FRANCELLA LLC
Mission
PROVIDE OCCUPATIONAL TRAINING, EDUCATION, AND TESTING FOR MEMBERS OF IBEW LOCAL #126.
Program accomplishments
- FUND PROVIDES OCCUPATIONAL TRAINING, EDUCATION, AND TESTING FOR MEMBERS OF IBEW LOCAL #126. PROGRAMS INCLUDE, BUT ARE NOT LIMITED TO, OCCUPATIONAL SAFETY, WORK EDUCATION AND TRAINING SESSIONS, HEALTH EDUCATION, AND LICENSE TRAINING.Expenses $3,367,642 · revenue $10,927,622
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-1919421
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1973
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $47,984,266
- Income (IRS master file)
- $48,449,934
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $12,618,302 | $6,002,522 | $47,984,266 | XML |
| 990 | December 2024 | $9,070,421 | $5,202,825 | $41,054,213 | XML |
| 990 | December 2023 | $7,844,074 | $4,630,442 | $36,750,112 | XML |
| 990 | December 2022 | $8,344,100 | $4,576,215 | $33,254,767 | IRS |
| 990 | December 2021 | $8,877,722 | $3,593,532 | $29,937,018 | XML |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-1919421).
Questions about LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND
- What is the EIN of LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND?
- The employer identification number (EIN) of LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND is 23-1919421.
- Is LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND?
- The 990 for the year ended December 31, 2025 names STEVE W LUTZ.
- Who are the officers and directors of LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND?
- The 990 for the year ended December 31, 2025 lists 10 people; 4 received compensation from the organization.
- How much revenue does LOCAL 126 IBEW OCCUPATIONAL SAFETY HEALTH & EDUC TRUST FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $12,618,302, expenses of $6,002,522 and total assets of $47,984,266 at year end.
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