2022-11-15T12:23:22-06:00 2022-06-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2021-07-01 430337330 INTERNATIONAL ASSN OF BRIDGE STRUCTURAL ORNAMENTAL AND REINFORCING IRON WORKERS % KENNETH DEAN INTE 2023834800 1750 NEW YORK AVE NW SUITE 700 WASHINGTON DC 200065301 KENNETH DEAN GENERAL TREASURER 2023834800 2022-11-15 true KENNETH DEAN 999009999 RICHARD L RUVELSON P00234075 3012726000 2 2021 2022-09-23 18:48:47Z ERIC DEAN 1750 NEW YORK AVE NW STE 700 WASHINGTON DC 20006 145202516 false X WWW.IRONWORKERS.ORG X 1896 DC the intn'l assoc. of bridge, structural, ornamental & reinforcing iron workers serves as the labor organization for various segments of the ironworking industry in the US and Canada. 12 0 162 0 0 0 3272840 59739369 58877632 3777040 5535051 1191810 418702 64708219 68104225 235000 1047626 2833140 2969479 37190384 40208981 0 0 0 17026905 25928255 57285429 70154341 7422790 -2050116 127078167 121308889 3341280 106904 123736887 121201985 SINCE 1896, THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS HAS SERVED AS THE LABOR ORGANIZATION FOR VARIOUS SEGMENTS OF THE IRONWORKING INDUSTRY THROUGHOUT THE UNITED STATES OF AMERICA AND CANADA. false false SERVES AS THE BARGAINING REPRESENTATIVE FOR LABORERS IN THE IRONWORKING INDUSTRY -- ORGANIZES WORKERS, NEGOTIATES BETTER WAGES AND BENEFITS, PROMOTES FAIR LABOR STANDARDS AND PRACTICES, TRAINS WORKERS TO MEET EMPLOYER NEEDS AND TO ADVANCE THEIR OWN SKILLS, AND DEVELOPS ENHANCEMENTS IN WORKPLACE SAFETY AND EFFICIENCY. false true true true false false false false false true true false false true true false true false true true true false false false false false true false true false false false false true false false false false false false true true true false true 613 0 true 162 true false true CA false false false false false false X 12 0 false false false false true true false true true false true true false true true true true true false false false X KENNETH DEAN 2023834830 1750 NEW YORK AVE NW STE 700 WASHINGTON DC 20006 X Eric Dean General President 50.0 3.0 X X 522064 0 67769 Ron Piksa General Secretary 50.0 3.0 X X 401131 0 53923 Kenneth Dean General Treasurer 50.0 3.0 X X 337716 0 101533 Kevin Hilton CEO OF IMPACT 50.0 0.0 X 323812 0 101292 Kevin Byrnes EX ASSIT. TO GP/CHIEF OF STAFF 50.0 0.0 X 287874 0 91236 James Mahoney 3rd General Vice President 50.0 0.0 X X 258359 0 103765 Steve Pendergrass 4th General Vice President 50.0 0.0 X X 258212 0 100578 Lee Worley EXECUTIVE DIRECTOR 50.0 0.0 X 258538 0 97187 Steven Rank EXECUTIVE DIRECTOR 50.0 0.0 X 258912 0 92060 David Beard 6TH GENERAL VICE PRESIDENT 50.0 0.0 X X 258637 0 91586 William Woodward 5th General Vice President 50.0 0.0 X X 258851 0 90080 John Bielak Executive Director 50.0 0.0 X 258603 0 83095 Michael Baker 7th General Vice President 50.0 0.0 X X 258031 0 78990 Stephen Sweeney 1st General Vice President 50.0 0.0 X X 258891 0 76103 Kevin Bryenton 2nd General Vice President 50.0 0.0 X X 259258 0 67493 Kendall Martin 8th General Vice President 50.0 0.0 X X 257915 0 67963 Gregory Jarrell 9th General Vice President 50.0 0.0 X X 243573 0 69109 Donald Zampa Former 3rd General Vice Pres 50.0 0.0 X X 133498 0 91989 5093875 0 1525751 93 false true false MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 PRINTING SERVICES 1611735 CONVENTION SERVICES UNLIMITED 1701 CABIN BRANCH DR LANDOVER MD 20785 EVENT PLANNING 1420298 GREGORIOMARCO LTD TWO N LASALLE ST SUITE 1650 CHICAGO IL 60602 LEGAL SERVICES 447073 SOFTCHOICE CORPORATION 173 DUFFERIN STREET STE 200 TORONTO ONTARIO CA M6K 3H7 INFORMATION TECH 428542 WITHUMSMITHBROWN PC 506 CARNEGIE CENTER STE 400 PRINCETON NJ 08540 ACCOUNTING 356807 14 3272840 3272840 MEMBERSHIP DUES AND ASSESSMENTS 900099 48371842 48371842 ADMINISTRATIVE EXPENSE REIMBURSEMENTS 900099 10505790 10505790 58877632 2776043 2776043 0 0 0 0 0 79773589 83000 77097581 2676008 83000 2759008 2759008 0 0 0 0 0 0 46096 710 45386 45386 MISCELLANEOUS 900099 373316 373316 373316 68104225 58877632 0 5953753 1027809 0 19817 2969479 3078924 0 25900827 6085263 3510055 1633912 0 809400 379407 0 0 219038 79227 0 2436473 1614447 0 2158014 1425756 0 11193166 0 1919910 1080776 506152 LABOR ORGANIZING EXPENSES 1178006 POLITICAL EDUCATION 478617 DISTRICT COUNCIL EXPENSES 213763 DUES AND ASSESSMENTS 24000 212103 70154341 17610235 14452429 1434195 383286 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10891310 5912548 4874525 4978762 96740591 95059038 6418621 6418621 0 0 0 0 0 16753 127078167 121308889 3272836 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 68444 106904 3341280 106904 X 123736887 121201985 0 0 123736887 121201985 127078167 121308889 X -2050116 -484786 X X false true X false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false IRONWORKERS POL ACTION LEAGUE 1750 NEW YORK AVE NW WASHINGTON DC 20006 521302076 1735898 true false false 775339 282581 492759 8641111 4629880 4011231 1474859 1000088 474772 4978762 1,154.677 UNITS 1223520 C STOCK - 312,818.000 SHARES 5195101 C 6418621 0 PAYROLL WITHHOLDINGS AND TAXES 20715 DUE TO LOCAL UNIONS 86189 106904 X PART X, LINE 2 - FIN 48 FOOTNOTE: Management has evaluated the tax positions taken by the Association and its affiliates and concluded that as of June 30, 2022, there are no uncertain positions taken or expected to be taken that would require disclosure in the consolidated financial statements. The Association 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. Should such penalties and interest be paid, the Association's policy is to recognize them as operating expenses. false North America 1 18 Program Services SEE PART IV 7474399 1 18 1 18 7474399 7474399 North America PROGRAM 19817 false false false false false false PART I, LINE 3, COLUMN (E) - SPECIFIC TYPES OF SERVICES IN REGION: THE ORGANIZATION'S PROGRAM SERVICE ACTIVITIES ARE REPRESENTATIONAL ACTIVITIES THAT PROMOTE AND PROTECT THE INTEREST OF IRONWORKERS IN CANADA. false AMERICA'S AGENDA HEALTHCARE FOR ALL INC 1025 CONN AVE NW WASHINGTON DC 20036 200682634 501(C)(4) 25000 PROGRAM SUPPORT John H Lyons Sr Scholarship Foundation 1750 NEW YORK AVE NW WASHINGTON DC 20006 943396724 501(C)(3) 156015 PROGRAM SUPPORT UMWA 2021 STRIKE AID FUND PO Box 513 Dumfried VA 22026 530159200 501(c)(5) 25000 PROGRAM SUPPORT DIABETES RESEARCH INSITUTE FOUNDATION 200 S Park Rd Hollywood FL 33021 591361955 501(c)(3) 7500 PROGRAM SUPPORT IRISH PEACE FOUNDATION 608 3rd St SW Washington DC 20024 522022766 501(c)(3) 6000 PROGRAM SUPPORT SMWI SCHOLARSHIP FOUNDATION 1750 New York Ave NW Washington DC 20006 521581247 501(c)(3) 6300 Program Support 4 2 PART I, LINE 2 - MONITORING OF GRANT FUNDS: THE ORGANIZATION DOES NOT MONITOR THE USE OF GRANT FUNDS ONCE THEY BEEN DISBURSED TO THE RECIPIENT. X X true true false true false Eric Dean General President 410829 0 0 0 111235 0 37498 0 30271 0 589833 0 0 0 Ron Piksa General Secretary 334066 0 0 0 67065 0 23916 0 30007 0 455054 0 0 0 Kenneth Dean General Treasurer 287838 0 0 0 49878 0 71975 0 29558 0 439249 0 0 0 Stephen Sweeney 1st General Vice President 219705 0 0 0 39186 0 54414 0 21689 0 334994 0 0 0 Kevin Bryenton 2nd General Vice President 223168 0 0 0 36090 0 52390 0 15103 0 326751 0 0 0 Donald Zampa Former 3rd General Vice Pres 115022 0 0 0 18476 0 54414 0 37575 0 225487 0 0 0 James Mahoney 3rd General Vice President 219705 0 0 0 38654 0 68422 0 35343 0 362124 0 0 0 Steve Pendergrass 4th General Vice President 218549 0 0 0 39663 0 71813 0 28765 0 358790 0 0 0 William Woodward 5th General Vice President 219705 0 0 0 39146 0 61315 0 28765 0 348931 0 0 0 Kevin Hilton CEO OF IMPACT 286189 0 0 0 37623 0 62943 0 38349 0 425104 0 0 0 Kevin Byrnes EX ASSIT. TO GP/CHIEF OF STAFF 248490 0 0 0 39384 0 62136 0 29100 0 379110 0 0 0 Steven Rank EXECUTIVE DIRECTOR 219705 0 0 0 39207 0 54485 0 37575 0 350972 0 0 0 Lee Worley EXECUTIVE DIRECTOR 219705 0 0 0 38833 0 68422 0 28765 0 355725 0 0 0 David Beard 6TH GENERAL VICE PRESIDENT 219705 0 0 0 38932 0 60647 0 30939 0 350223 0 0 0 Michael Baker 7th General Vice President 219705 0 0 0 38326 0 56409 0 22581 0 337021 0 0 0 Kendall Martin 8th General Vice President 219705 0 0 0 38210 0 30388 0 37575 0 325878 0 0 0 Gregory Jarrell 9th General Vice President 243573 0 0 0 0 0 56046 0 13063 0 312682 0 0 0 John Bielak Executive Director 219705 0 0 0 38898 0 45520 0 37575 0 341698 0 0 0 PART I, LINE 1A - TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: REIMBURSEMENT FOR TRANSPORTATION AND TRAVEL AWAY FROM HOME (INCLUDING TAX GROSS-UP). CONSIDERED TAXABLE COMPENSATION. PART I, LINE 1A - FIRST-CLASS TRAVEL: THE GENERAL PRESIDENT AND CERTAIN OFFICERS/STAFF AS AUTHORIZED BY THE GENERAL PRESIDENT MAY TRAVEL FIRST CLASS ON OFFICIAL UNION BUSINESS WHICH IS NOT DEEMED TAXABLE COMPENSATION. PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: THE TRUSTEES OF THE BRIDGE AND IRON WORKERS STAFF RETIREMENT PLAN FROM TIME TO TIME SHALL SELECT THOSE EMPLOYEES WHO ARE ELIGIBLE TO PARTICIPATE IN THE SUPPLEMENTAL PLAN. THE EMPLOYEES SELECTED SHALL CONSIST OF THE CONSTITUTIONAL OFFICERS (AS DEFINED IN THE CONSTITUTION OF THE IABSORIW) AND WHO WOULD OTHERWISE RECEIVE BENEFITS PAYABLE FROM THE RETIREMENT PLAN EXCEPT FOR THE LIMITATIONS OF IRC SECTIONS 401(A)(17) OR 415. AN EMPLOYEE THAT PARTICIPATES IN THE SUPPLEMENTAL PLAN IS ELIGIBLE TO RECEIVE A BENEFIT UPON THE OCCURANCE OF EITHER RETIRING FROM THE EMPLOYMENT OF IABSORIW OR AFTER HE BEGINS TO RECEIVE A MANDATORY DISTRIBUTION PURSUANT TO LANGUAGE WITHIN THE RETIREMENT PLAN. PAYMENT OF THE EXCESS BENEFITS IS INTENDED TO PROVIDE CERTAIN PARTICIPANTS WITH A BENEFIT EQUAL TO ANY REDUCTION IN NORMAL RETIREMENT BENEFITS OR EARLY RETIREMENT BENEFITS UNDER THE RETIREMENT PLAN, RESULTING FROM THE LIMITATIONS IMPOSED UNDER IRC SECTION 415 AND/OR IRC SECTION 401(A)(17). THE FIRST YEAR OF PAYMENT TO THE PARTICIPANT WILL PAY A PORTION OF THE BENEFIT IN A LUMP SUM DISTRIBUTION. SUCH PARTIAL LUMP-SUM PAYMENT SHALL BE NOT LESS THAN THE APPLICABLE PERCENTAGE REQUIRED TO MEET THE MINIMUM FEDERAL WITHHOLDING AMOUNT FOR ONE-TIME PAYMENTS, NOT MORE THAN FIFTY (50) PERCENT OF THE PRESENT VALUE OF THE BENEFIT PAYABLE. FOR PURPOSES OF DETERMINING THE PRESENT VALUE OF SUCH BENEFIT, THE MORTALITY TABLE AND INTEREST RATE USED SHALL BE THE SAME AS USED BY THE RETIREMENT PLAN FOR FUNDING PURPOSES. ALL FUTURE BENEFIT PAYMENTS SHALL BE SUBJECT TO A CORRESPONDING ACTUARIAL REDUCTION. IN NO INSTANCE SHALL THE TOTAL OF THE BENEFITS PAYABLE FROM THE COMBINATION OF THE RETIREMENT PLAN AND THE SUPPLEMENTAL PLAN EXCEED THE BENEFITS, WHICH WOULD OTHERWISE HAVE BEEN PAID FROM THE RETIREMENT PLAN ALONE IN THE ABSENCE OF THE LIMITATIONS OF THE IRC SECTION 401(A)(17) OR 415. PART II, COLUMN C - DEFERRED COMPENSATION: THIS 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. BENJAMIN PIKSA SON OF RONALD PIKSA, OFFICER 123969 WAGES false PART VI, SECTION A, LINE 1 - GENERAL EXECUTIVE BOARD: THE GENERAL EXECUTIVE BOARD SHALL CONSIST OF THE GENERAL PRESIDENT, GENERAL SECRETARY, AND A GENERAL OFFICER TO BE SELECTED FROM TIME TO TIME (AS A TEMPORARY MEMBER OF THE GENERAL EXECUTIVE BOARD) BY THE GENERAL PRESIDENT. THE GENERAL EXECUTIVE BOARD IS ENTRUSTED TO MAKE THE DAY-TO-DAY DECISIONS AS PROVIDED BY THE INTERNATIONAL ASSOCIATION'S CONSTITUTION. DECISIONS OF THE GENERAL EXECUTIVE BOARD MAY BE APPEALED TO THE GENERAL EXECUTIVE COUNCIL (THE GOVERNING BODY OF THE INTERNATIONAL ASSOCIATION) WITHIN ONE YEAR FROM THE DATE THE GENERAL EXECUTIVE BOARD MADE ITS DECISION. PART VI, SECTION A, LINE 6 - MEMBERS OF ORGANIZATION: THIS ORGANIZATION SHALL CONSIST OF AN UNLIMITED NUMBER OF BRIDGE, STRUCTURAL, ORNAMENTAL, REINFORCED CONCRETE IRON WORKERS', MACHINERY MOVERS', STONE DERRICK, SHOP AND NAVY YARD RIGGERSREGIONAL LOCAL UNIONS, AND THE VARIOUS MEMBERS THEREOF, VERSED IN THE DUTIES OF SOME BRANCH OF THE TRADE AS SET FORTH, OF GOOD MORAL CHARACTER AND COMPETENT TO DEMAND STANDARD WAGES. PART VI, SECTION A, LINE 7A - ELECTION OF OFFICERS: The officers of this International Association shall consist of a General President, twelve (12) General Vice Presidents, a General Secretary and a General Treasurer, not more than one of whom shall be from any one Local Union, to be elected from among the delegates by the regular Convention, and shall hold their offices until their successors are duly elected and qualified. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: THE FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO SIGNATURE AND SUBMISSION TO THE INTERNAL REVENUE SERVICE. PART VI, SECTION B. LINE 12C - conflict of interest policy compliance: ANY OFFICER, EMPLOYEE, OR MEMBER OF A COMMITTEE with a financial interest, or who thinks that he or she is in circumstances that might lead to a conflict of interest, must disclose the interest or circumstances immediately to the General Executive Board (GEB) (or a Conflict of Interest Committee appointed by the GEB (Committee)). In the event immediate disclosure is not possible, then disclosure must be done annually. PART VI,SECTION B, LINES 15A & 15B - PROCESS FOR DETERMINING COMPENSATION: THE SALARIES OF THE OFFICERS ARE WRITTEN IN THE CONSTITUTION (WHICH CAN BE AMENDED UPON A 3/4 APPROVAL OF THE REGULAR CONVENTION DELEGATES) FOR EACH JANUARY 1ST AFTER, THE INCREASE IN EACH OFFICERS SALARIES SHALL BE BASED ON THE AVERAGE INCREASE NEGOTIATED FOR IRONWORKERS IN THE UNITED STATES AND CANADA. THE SALARIES WERE LAST APPROVED BY THE MEMBERSHIP IN 2016. PART VI, SECTION C, LINE 19 - availability of documents, policies & f/s: THE ORGANIZATION 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: $993,153 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 OFFICERS AND HIGHLY COMPENSATED EMPLOYEES. PART XI, LINE 9 - OTHER CHANGES IN NET ASSSETS: ($484,786) LOSS RECOGNIZED UNDER THE EQUITY METHOD OF ACCOUNTING PART XII, LINE 1 - METHOD OF ACCOUNTING: The financial statements have been prepared using the modified cash basis of accounting, a basis of accounting other than accounting principles generally accepted in the United States of America ("U.S. GAAP"). Generally, revenue is recognized when received rather than when earned and expenses are recorded when paid rather than when the obligation is incurred. However, the investment in United Unions, Inc. ("UUI") is accounted for using the equity method, fixed assets are capitalized and depreciated, and transactions as a result of payroll processing are accrued. With the exception of UUI, as noted above, investments are carried at cost. The consolidated financial statements are not intended to present the Association's financial position and activities in conformity with U.S. GAAP. IRONWORKERS POLITICAL EDUCATION FUND 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 912078577 POLITICAL ORG DC 527 IABSORIW true JOHN H LYONS SR SCHOLARSHIP FOUNDATION 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 943396724 SCHOLARSHIPS DC 501(c)(3) 11B IABSORIW true IRONWORKERS POLITICAL ACTION LEAGUE 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 521302076 POLITICAL ORG DC 527 IABSORIW true IRONWORKERS POLITICAL ACTION COMMITTEE 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 272064880 POLITICAL ORG DE 527 IABSORIW true false true false false false false false false false false false false false true true false true true false IRONWORKERS POLITICAL EDUCATION FUND B 1300000 CASH IRONWORKERS POLITICAL ACTION LEAGUE R 279158 CASH JOHN H LYONS SR SCHOLARSHIP FOUNDATION B 156015 CASH