2021-11-15T15:37:45-06:00 2020-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2020-01-01 521358405 NATIONAL IRONWORKERS AND EMPLOYERS APPRENTICESHIP TRAINING AND JOURNEYMAN UPGRAD % LEE WORLEY NATI 2023834889 1750 NEW YORK AVENUE NW 400 WASHINGTON DC 200065301 KENNETH W DEAN TRUSTEE 2023834889 2021-11-12 true KENNETH W DEAN 999009999 Richard Ruvelson P00234075 3012726000 2021-11-12 2 2020 2022-09-23 18:48:47Z ERIC DEAN 1750 NEW YORK AVE NW STE 400 WASHINGTON DC 20006 4224920 false X WWW.IRONWORKERS.ORG/DEPARTMENTS X 1984 DC To 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. 8 8 0 0 0 6306062 3455531 1400958 762932 12504 6457 0 0 7719524 4224920 0 0 0 0 0 0 0 0 0 6576843 4768106 6576843 4768106 1142681 -543186 4580717 4479159 238956 680584 4341761 3798575 X SEE SCHEDULE O false false 4400302 762932 DEVELOPED, 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. 4400302 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false true false false false false false false true false false false true 11 0 true 0 false false false false false false false false false false false false X 8 8 true false false false false true false true false false false true true true false true true false false false X LEE WORLEY 2023834889 1750 NEW YORK AVENUE NW SUITE 400 WASHINGTON DC 20006 X LEE WORLEY EXECUTIVE DIRECTOR 40.0 0.0 X 243698 0 90960 VICTOR CORNELLIER CO-CHAIR/EMPLOYER TRUSTEE 2.0 0.0 X X 0 0 0 ERIC DEAN CO-CHAIR/UNION TRUSTEE 2.0 0.0 X X 0 0 0 WILLIAM BROWN EMPLOYER TRUSTEE 2.0 0.0 X 0 0 0 KENNETH DEAN UNION TRUSTEE 2.0 0.0 X 0 0 0 DAVID MCEUEN EMPLOYER TRUSTEE 2.0 0.0 X 0 0 0 JOESPH MERLINO EMPLOYER TRUSTEE 2.0 0.0 X 0 0 0 RONALD PIKSA UNION TRUSTEE 2.0 0.0 X 0 0 0 DON ZAMPA UNION TRUSTEE 2.0 0.0 X 0 0 0 243698 0 90960 1 false true true IABSORIW 1750 NEW YORK AVENUE WASHINGTON DC 20006 LEASED EMPLOYEES 2733254 MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 DEVELOPMENT COSTS 775271 THE K-LEARNING GROUP 1701 CABIN BRANCH DR CHEVERLY MD 20785 ONLINE TRAINING 157125 3 2797152 658379 3455531 CERTIFICATION PROGRAMS 611600 762932 762932 762932 6457 6457 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4224920 762932 6457 0 0 0 0 0 0 0 0 0 0 0 10103 10103 43831 43831 0 0 0 63622 63464 158 0 190002 134452 55550 6191 1639 4552 0 231964 231964 163927 162980 947 0 161493 161493 0 0 15369 15369 13407 8077 5330 REIMBURSED SALARIES & FRINGES 2774916 2774916 ONLINE BOOKSTORE COSTS 703693 703693 CERTIFICATION & EVALUATION 350465 350465 TRAINING MATERIAL PRINTING 39123 39123 4768106 4400302 367804 0 4189079 3799338 194652 455526 175941 192788 0 0 0 0 0 0 0 0 0 0 0 0 1513068 1481561 21045 31507 0 0 0 0 0 0 0 0 0 0 4580717 4479159 238956 680584 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 238956 680584 X 0 0 0 0 4341761 3798575 4341761 3798575 4580717 4479159 -543186 X X false true X true false X 5812809 5609635 6361987 6306062 3455531 27546024 1378512 1275461 1425389 1400958 762932 6243252 0 0 0 7191321 6885096 7787376 7707020 4218463 33789276 0 0 0 33789276 47 43 6674 12504 6457 25725 0 47 43 6674 12504 6457 25725 0 0 7191368 6885139 7794050 7719524 4224920 33815001 0.99924 0.99939 0.00076 0.00054 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1273474 1241967 31507 239594 239594 0 31507 0 0 X 4224920 4224920 4224920 4768106 4768106 4768106 PART X, LINE 2 - FIN 48 FOOTNOTE: Management has evaluated the Fund's tax positions, and has concluded that as of December 31, 2020, and 2019, 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. false false false false false false false false false LEE WORLEY EXECUTIVE DIRECTOR 214843 0 28855 63804 0 27156 0 334658 0 0 0 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. RICHARD ZAMPA JR FAMILY MEMBER OF DONALD ZAMPA, TRUSTEE 34208 INSTRUCTION FEES false 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 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. 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, LINE 2 - BUSINESS RELATIONSHIP: OFFICERS/DIRECTORS ERIC DEAN, RONALD PIKSA, KENNETH DEAN, AND LEE WORLEY SERVE AS GENERAL PRESIDENT, GENERAL SECRETARY, GENERAL TREASURER, AND EXECUTIVE DIRECTOR OF INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS. PART VII, SECTION A, COLUMN F - AMOUNT OF OTHER COMPENSATION: $63,804 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. Also, certain leases, which would be capitalized under U.S. GAAP, are expensed when cash is paid. IRONWORKER MANAGEMENT PROGRESSIVE ACTION 1750 NEW YORK AVE NW 4TH FL WASHINGTON DC 20006 753054646 LABOR ORG DC 501(c)(5) false false false true false false false false false false false false false false false false false false false false