Nonprofit · EIN 84-6445378
IBEW LOCAL 400 BENEVOLENT FUND
Also known as JAMES P MORAN TTEE
Tax-exempt · WALL, NJ 07719
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $105,339 | $67,563 | $37,776 | $124,479 | $0 | $124,479 |
| December 31, 2024 | 990-EZ | $88,217 | $80,563 | $7,654 | $86,703 | $0 | $86,703 |
| December 31, 2023 | 990-EZ | $40,501 | $89,803 | -$49,302 | $79,087 | $38 | $79,049 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Net income from fundraising events
- $78,464
- Other revenue
- $26,875
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $990
- Other expenses
- $66,573
Balance sheet and other
- Total assets, start of year
- $86,703
- Total assets, end of year
- $124,479
- Total liabilities, end of year
- $0
- Net assets, end of year
- $124,479
- Cash, savings and investments
- $124,217
- Gross receipts
- $144,090
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES MORAN | TRUSTEE | 1 | $0 |
| GEORGE LANE | TRUSTEE | 1 | $0 |
| MICHAEL RICCA | TRUSTEE | 1 | $0 |
| ROBERT BAUMGARTNER | TRUSTEE | 1 | $0 |
| ROCCO DAMATO | TRUSTEE | 1 | $0 |
| ROBERT INGMAN | TRUSTEE | 1 | $0 |
| LEE SANBORN | TRUSTEE | 1 | $0 |
| ROBERT SULLIVAN | TRUSTEE | 1 | $0 |
| JOSEPH VOGT | TRUSTEE | 1 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES MORAN | TRUSTEE | 1 | $0 |
| MICHAEL RICCA | TRUSTEE | 1 | $0 |
| ROBERT BAUMGARTNER | TRUSTEE | 1 | $0 |
| LEE SANBORN | TRUSTEE | 1 | $0 |
| ROBERT INGMAN | TRUSTEE | 1 | $0 |
| GEORGE LANE | TRUSTEE | 1 | $0 |
| ROCCO DAMATO | TRUSTEE | 1 | $0 |
| ROBERT SULLIVAN | TRUSTEE | 1 | $0 |
| JOSEPH VOGT | TRUSTEE | 1 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES MORAN | TRUSTEE | 1 | $0 |
| MICHAEL RICCA | TRUSTEE | 1 | $0 |
| ROBERT BAUMGARTNER | TRUSTEE | 1 | $0 |
| LEE SANBORN | TRUSTEE | 1 | $0 |
| THOMAS TUCKER | TRUSTEE | 1 | $0 |
| ROBERT INGMAN | TRUSTEE | 1 | $0 |
| THOMAS LANE | TRUSTEE | 1 | $0 |
| JOSEPH VOLPE | TRUSTEE | 1 | $0 |
| DEAN CARTHY | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1256, WALL, NJ 07719-1256
- In care of
- % JAMES MORAN
- Signed the 990-EZ
- MICHAEL RICCA, TRUSTEE
- Phone
- (732) 681-7111
- Return prepared by
- MSPC CPAS & ADVISORS PC
Mission
TO UNDERTAKE SUPPORT OF CERTAIN CHARITABLE ORGANIZATIONS IN THEIR COMMUNITY; AND TO ESTABLISH A TAX-EXEMPT SCHOLARSHIP FUND FOR THE CHILDREN, STEPCHILDREN, AND GRANDCHILDREN OF UNION MEMBERS; AND TO PROVIDE FOR CHARITABLE PURPOSES AND LESSEN THE BURDENS OF GOVERNMENT BY PROVIDING FINANCIAL ASSISTANCE TO UNION MEMBERS WHO HAVE SEVERE AND IMMEDIATE UNMET FINANCIAL NEEDS.
Program accomplishments
- TO ESTABLISH A TAX-EXEMPT SCHOLARSHIP FUND FOR THE CHILDREN, STEPCHILDREN, AND GRANDCHILDREN OF UNION MEMBERS
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 84-6445378
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T12)
- Assets (IRS master file)
- $124,479
- Income (IRS master file)
- $144,090
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $105,339 | $67,563 | $124,479 | XML |
| 990-EZ | December 2024 | $88,217 | $80,563 | $86,703 | XML |
| 990-EZ | December 2023 | $40,501 | $89,803 | $79,087 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | 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 84-6445378).
Questions about IBEW LOCAL 400 BENEVOLENT FUND
- What is the EIN of IBEW LOCAL 400 BENEVOLENT FUND?
- The employer identification number (EIN) of IBEW LOCAL 400 BENEVOLENT FUND is 84-6445378.
- Is IBEW LOCAL 400 BENEVOLENT FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to IBEW LOCAL 400 BENEVOLENT FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IBEW LOCAL 400 BENEVOLENT 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 IBEW LOCAL 400 BENEVOLENT 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 IBEW LOCAL 400 BENEVOLENT FUND last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of IBEW LOCAL 400 BENEVOLENT FUND?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does IBEW LOCAL 400 BENEVOLENT FUND have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $105,339, expenses of $67,563 and total assets of $124,479 at year end.
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