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NATIONAL IRONWORKERS AND EMPLOYERS APPRENTICESHIP TRAINING AND JOURNE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NATIONAL IRONWORKERS AND EMPLOYERS APPRENTICESHIP TRAINING AND JOURNE (EIN 52-1358405)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-08-05
IRS object ID
202402189349301110
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-08-05T10:02:30-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUMSMITHBROWNPCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14600 EAST WEST HWY 900AddressLine1Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP208143423ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521358405EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL IRONWORKERS AND EMPLOYERSBusinessNameLine1Txt
Business Name Line2APPRENTICESHIP TRAINING AND JOURNEYMAN UPGRADBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% LEE WORLEYInCareOfNm
Business Name ControlNATIBusinessNameControlTxt
Phone2023834889PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11750 NEW YORK AVENUE NW Suite 400AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP200065301ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLEE WORLEYPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2023834889PhoneNum
Signature2024-08-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRICHARD RUVELSONPreparerPersonNm
PTINP00234075PTIN
Phone3012726000PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerERIC DEANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11750 NEW YORK AVE NW STE 400AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20006ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,744,172GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.IRONWORKERS.ORG/DEPARTMENTSWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1984FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTo ensure that the union ironworkers have the skills, knowledge and training necessary to be safe on the job site, competitive in the work place and satisfied in their careers.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,787,182PYContributionsGrantsAmt
CY Contributions Grants$5,196,620CYContributionsGrantsAmt
PY Program Service Revenue$540,456PYProgramServiceRevenueAmt
CY Program Service Revenue$535,184CYProgramServiceRevenueAmt
PY Investment Income$2,585PYInvestmentIncomeAmt
CY Investment Income$12,368CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,330,223PYTotalRevenueAmt
CY Total Revenue$5,744,172CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,768,403PYOtherExpensesAmt
CY Other Expenses$6,073,455CYOtherExpensesAmt
PY Total Expenses$5,768,403PYTotalExpensesAmt
CY Total Expenses$6,073,455CYTotalExpensesAmt
PY Revenues Less Expenses-$438,180PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$329,283CYRevenuesLessExpensesAmt
Total Assets BOY$4,543,059TotalAssetsBOYAmt
Total Assets EOY$4,161,841TotalAssetsEOYAmt
Total Liabilities BOY$309,548TotalLiabilitiesBOYAmt
Total Liabilities EOY$257,613TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,233,511NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,904,228NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE OMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$5,685,419ExpenseAmt
Revenue$535,184RevenueAmt
DescDEVELOPED, COORDINATED, CONDUCTED, AND MANAGED NUMEROUS TRAINING PROGRAMS AND CONFERENCES THAT PROVIDED UNION MEMBERS WITH THE COMPREHENSIVE AND EFFECTIVE TRAINING TO CARRY OUT THEIR WORK SAFELY AND EFFICIENTLY WHILE MEETING THE HIGHEST STANDARDS OF QUALITY.Desc
Total Program Service Expenses$5,685,419TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document42IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLEE WORLEYPersonNm
Phone2023834889PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11750 NEW YORK AVENUE NW SUITE 400AddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20006ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
LEE WORLEY
EXECUTIVE DIRECTOR40.00.0Yes (X)$270,775$0$96,178
VICTOR CORNELLIER
CO-CHAIR/EMPLOYER TRUSTEE2.00.0Yes (X)$0$0$0Yes (X)
ERIC DEAN
CO-CHAIR/UNION TRUSTEE2.00.0Yes (X)$0$0$0Yes (X)
WILLIAM BROWN
EMPLOYER TRUSTEE2.00.0$0$0$0Yes (X)
KENNETH DEAN
UNION TRUSTEE - TERM. 10/20232.00.0$0$0$0Yes (X)
DAVID MCEUEN
EMPLOYER TRUSTEE2.00.0$0$0$0Yes (X)
JOESPH MERLINO
EMPLOYER TRUSTEE2.00.0$0$0$0Yes (X)
DAVID OSBORNE
UNION TRUSTEE2.00.0$0$0$0Yes (X)
RONALD PIKSA
UNION TRUSTEE - TERM. 10/20232.00.0$0$0$0Yes (X)
Kevin Bryenton
UNION TRUSTEE - EFF. 11/20232.00.0$0$0$0Yes (X)
James Mahoney
UNION TRUSTEE - EFF. 11/20232.00.0$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$270,775TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$96,178TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (true)CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
IABSORIW
1750 NEW YORK AVENUEWASHINGTONDC20006LEASED EMPLOYEES$2,614,582
MOSAIC
4801 VIEWPOINT PLACECHEVERLYMD20781DEVELOPMENT COSTS$511,583
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Related Organizations$4,801,164RelatedOrganizationsAmt
Government Grants$389,450GovernmentGrantsAmt
All Other Contributions$6,006AllOtherContributionsAmt
Total Contributions$5,196,620TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CERTIFICATION PROGRAMS611600$520,024$520,024
ANNUAL TRAINING PROGRAMS611600$15,160$15,160
FieldValueIRS element (for citing)
Total Program Service Revenue$535,184TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,368TotalRevenueColumnAmt
Exclusion$12,368ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,744,172TotalRevenueColumnAmt
Related Or Exempt Func Income$535,184RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$12,368ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,056TotalAmt
Management And General$1,056ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$46,221TotalAmt
Management And General$46,221ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$139,972TotalAmt
Program Services$139,972ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$257,398TotalAmt
Program Services$186,252ProgramServicesAmt
Management And General$71,146ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$43,616TotalAmt
Program Services$37,527ProgramServicesAmt
Management And General$6,089ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$222,434TotalAmt
Management And General$222,434ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$734,755TotalAmt
Program Services$713,063ProgramServicesAmt
Management And General$21,692ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$625,864TotalAmt
Program Services$625,864ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$7,221TotalAmt
Management And General$7,221ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$20,669TotalAmt
Program Services$8,492ProgramServicesAmt
Management And General$12,177ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
REIMBURSED SALARIES & FRINGES$2,872,721$2,872,721
WELDING CERTIFICATION$474,413$474,413
ONLINE BOOKSTORE PRINTING$355,267$355,267
CERTIFICATION & ONLINE COURSE$105,538$105,538

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$166,310TotalAmt
Program Services$166,310ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,073,455TotalAmt
Program Services$5,685,419ProgramServicesAmt
Management And General$388,036ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,898,179BOYAmt
EOY$3,474,161EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$526,450BOYAmt
EOY$576,139EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$100,420BOYAmt
EOY$100,752EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,520,655LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,509,866LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$18,010BOYAmt
EOY$10,789EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,543,059BOYAmt
EOY$4,161,841EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$309,548BOYAmt
EOY$257,613EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$309,548BOYAmt
EOY$257,613EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$4,233,511BOYAmt
EOY$3,904,228EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,233,511BOYAmt
EOY$3,904,228EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,543,059BOYAmt
EOY$4,161,841EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$329,283ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,306,062CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,455,531CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,776,162CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,787,262CurrentTaxYearMinus1YearAmt
Current Tax Year$5,196,620CurrentTaxYearAmt
Total$24,521,637TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,400,958CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$762,932CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$675,312CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$540,776CurrentTaxYearMinus1YearAmt
Current Tax Year$533,254CurrentTaxYearAmt
Total$3,913,232TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,707,020CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,218,463CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,451,474CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,328,038CurrentTaxYearMinus1YearAmt
Current Tax Year$5,729,874CurrentTaxYearAmt
Total$28,434,869TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$28,434,869PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,504CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,457CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,849CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,585CurrentTaxYearMinus1YearAmt
Current Tax Year$12,368CurrentTaxYearAmt
Total$36,763TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,504CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,457CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,849CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,585CurrentTaxYearMinus1YearAmt
Current Tax Year$12,368CurrentTaxYearAmt
Total$36,763TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,719,524CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,224,920CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,454,323CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,330,623CurrentTaxYearMinus1YearAmt
Current Tax Year$5,742,242CurrentTaxYearAmt
Total$28,471,632TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99871PublicSupportCY509Pct
Public Support PY5090.99898PublicSupportPY509Pct
Investment Income CY0.00129InvestmentIncomeCYPct
Investment Income PY0.00102InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
CY Minus3 Yr Endwmt FundCYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt FundCYMinus4YrEndwmtFundGrp
LandLandGrp
BuildingsBuildingsGrp
Leasehold ImprovementsLeaseholdImprovementsGrp

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,280,619OtherCostOrOtherBasisAmt
Depreciation$91,270,272DepreciationAmt
Book Value$10,347BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$240,036OtherCostOrOtherBasisAmt
Depreciation$239,594DepreciationAmt
Book Value$442BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$10,789TotalBookValueLandBuildingsAmt
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt
Total Liability$0TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,744,172TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$5,744,172RevenueSubtotalAmt
Total Revenue Per Form990$5,744,172TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,073,455TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$6,073,455ExpensesSubtotalAmt
Total Expenses Per Form990$6,073,455TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2 - FIN 48 FOOTNOTE:FormAndLineReferenceDesc
ExplanationManagement has evaluated the Fund's tax positions, and has concluded that as of December 31, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require disclosure in the financial statements. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonLEE WORLEYPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$233,086BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$37,689OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$68,138DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$28,040NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$366,953TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II, COLUMN C - DEFERRED COMPENSATION:FormAndLineReferenceDesc
ExplanationTHIS REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. THIS DOES NOT REPRESENT ACTUAL CASH OUTLAYS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III, LINE 1 - ORGANIZATION'S MISSION:THE ORGANIZATION, A MULTIEMPLOYER, COLLECTIVELY-BARGAINED PROGRAM, WAS ESTABLISHED UNDER SEC 302(C) OF THE LABOR MANAGEMENT RELATIONS ACT OF 1974 BY AN AGREEMENT BETWEEN THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS AND THE IRONWORKERS CONTRACTORS ASSOCIATION. THE PROGRAM ENSURES THAT UNION IRONWORKERS HAVE THE SKILLS, KNOWLEDGE, AND TRAINING NECESSARY TO BE SAFE ON THE JOBSITE AND COMPETITIVE IN THE WORKPLACE. THE ORGANIZATION PROVIDES TRAINING, LEADERSHIP, AND ACCREDITATION TO UPHOLD UNION VALUES AND THE PRINCIPLES OF SERVICE AND PROFESSIONALISM.
PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP:OFFICERS/DIRECTORS ERIC DEAN, KEVIN BRYENTON, JAMES MAHONEY, RONALD PIKSA (THROUGH DATE OF DEPARTURE OCT 2023), KENNETH DEAN (THROUGH DATE OF DEPARTURE OCT 2023, AND LEE WORLEY SERVE AS GENERAL PRESIDENT, GENERAL SECRETARY, GENERAL TREASURER, GENERAL SECRETARY (THROUGH DEPARTURE, GENERAL TREASURER (THROUGH DATE OF DEPARTURE) AND EXECUTIVE DIRECTOR OF INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS.
PART VI, SECTION A, LINE 7A - ELECTION OF TRUSTEES:THE UNION AND EMPLOYER TRUSTEES ARE RESPECTIVELY DETERMINED BY EACH SIDE SEPARATELY.
PART VI, SECTION A, LINE 8B - OTHER COMMITTEES:NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD.
PART VI, SECTION B, LINE 11B - REVIEW OF FORM 990:THE BOARD OF TRUSTEES IS PROVIDED A DRAFT COPY OF THE FORM 990 FOR THEIR REVIEW PRIOR TO SIGNATURE AND SUBMISSION TO THE INTERNAL REVENUE SERVICE.
PART VI, SECTION B, LINE 15A - EXECUTIVE DIRECTOR COMPENSATION:THE EXECUTIVE DIRECTOR IS COMPENSATED BY THE ORGANIZATION THROUGH ITS PAYMENTS TO IABSORIW FOR LEASE EMPLOYEES TO THE FUND. THE SALARY FOR THE EXECUTIVE DIRECTOR IS SET BY IABSORIW WITH NO INPUT BY THE FILING ORGANIZATION.
PART VI, SECTION C, LINE 19 - AVAILABILITY OF DOCUMENTS, POLICIES AND F/S:The Fund does not make its governing documents, conflict of interest policy and financial statements available to the public.
PART VII, SECTION A, COLUMN F - AMOUNT OF OTHER COMPENSATION:$68,138 REPRESENTS THE AMOUNT CALCULATED BY THE PLAN ACTUARY AS TO THE INCREASE IN ACTUARIAL VALUE IN DEFINED BENEFITS. THIS AMOUNT REPORTED DOES NOT CONSTITUTE ACTUAL OUTLAYS OF COMPENSATION TO THE OFFICER.
PART X, LINE 2 - FILING OF FEDERAL EMPLOYMENT TAX RETURNS:THE NATIONAL IRONWORKERS & EMPLOYERS APPRENTICESHIP TRAINING AND JOURNEYMAN UPGRADING FUND UTILIZE THE EMPLOYEES OF A UNRELATED ORGANIZATION, WHICH ARE REPORTED UNDER THE UNRELATED ORGANIZATION'S NAME AND FEDERAL EMPLOYER IDENTIFICATION NUMBER.
PART XII, LINE 1 - ACCOUNTING METHOD USED TO PREPARE FORM 990:The financial statements are prepared using the modified cash basis of accounting. The modified cash basis of accounting differs from accounting principles generally accepted in the United States of America ("U.S. GAAP") primarily because certain revenues are recognized when received rather than when earned and certain expenses are recognized when paid rather than when the obligation is incurred. Except for the capitalization and depreciation of property and equipment, transactions with related parties, and accrual of grant revenue, all transactions are recognized as either revenue or expenses when cash is received or paid. U.S. GAAP requires operating leases of lessees to be capitalized through a right-of-use asset and a corresponding operating lease liability. The presentation under modified cash basis of accounting has no such requirement.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1IRONWORKER MANAGEMENT PROGRESSIVE ACTIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11750 NEW YORK AVE NW 4TH FLAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20006ZIPCd
FieldValueIRS element (for citing)
EIN753054646EIN
Primary ActivitiesLABOR ORGPrimaryActivitiesTxt
Legal Domicile StateDCLegalDomicileStateCd
Exempt Code Section501(c)(5)ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd