2020-11-16T16:49:03-06:00 2020-06-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2019-07-01 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 2020-11-16 true RICHARD L RUVELSON P00234075 3012726000 4.26.115.170 22006220203215000251 2020-11-16 P 9A57FC2132BFD6C65224E11A0E938A9D17AD859B 833D9BA5299041826641AEDE5C1773806529F77E 2019 2021-04-22 16:20:28Z ERIC DEAN 1750 NEW YORK AVE NW STE 700 WASHINGTON DC 20006 147154949 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 0 146 0 0 0 0 0 60425106 58675815 2771453 2047811 362940 144467 63559499 60868093 496235 384908 2432770 2637365 32823676 31234159 0 0 0 23836474 20942488 59589155 55198920 3970344 5669173 109519393 115989211 229253 237679 109290140 115751532 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 false true true false false false false false true true false false true true false true false true true false false false false false false true false true false false false false false false false false false false false true true true false true 17 0 true 146 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 490706 0 113921 Ron Piksa General Secretary 50.0 3.0 X X 382745 0 95870 Kenneth Dean General Treasurer 50.0 3.0 X X 324024 0 88271 Kevin Hilton CEO OF IMPACT 50.0 0.0 X 310607 0 87182 Kevin Byrnes EX ASSIT. TO GP/CHIEF OF STAFF 50.0 0.0 X 274972 0 82253 James Mahoney 7th General Vice President 50.0 0.0 X X 246846 0 98915 Steven Rank EXECUTIVE DIRECTOR 50.0 0.0 X 247290 0 93190 Bernard Evers 2nd General Vice President 50.0 0.0 X X 246847 0 93314 Donald Zampa 6th General Vice President 50.0 0.0 X X 247253 0 89722 Stephen Sweeney 3rd General Vice President 50.0 0.0 X X 247142 0 85755 Lee Worley EXECUTIVE DIRECTOR 50.0 0.0 X 246846 0 85657 Scott Malley EX DIR OF DEPT OF REINFORCING 50.0 0.0 X 247290 0 77819 William Woodward 9th General Vice President 50.0 0.0 X X 236156 0 84315 Steve Pendergrass 8th General Vice President 50.0 0.0 X X 246846 0 71561 Robert Boskovich 5th General Vice President 50.0 0.0 X X 248467 0 64459 Marvin Ragsdale 1st General Vice President 50.0 0.0 X X 247290 0 61284 Kevin Bryenton 4th General Vice President 50.0 0.0 X X 246419 0 55958 Darrell Laboucan Former 2nd General Vice Pres. 50.0 0.0 X 128654 0 59988 4866400 0 1489434 71 true true false MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 PRINTING SERVICES 765941 PUMEX COMPUTING LLC 9650 SANTIAGO RD STE 103 COLUMBIA MD 21045 SOFTWARE DEVELOPMENT 762820 SALESFORCE INC PO BOX 203141 DALLAS TX 75320 SOFTWARE/IT SERVICES 567029 GREGORIOMARCO LTD TWO N LASALLE ST SUITE 1650 CHICAGO IL 60602 LEGAL SERVICES 430446 BRUNSWICK WOODWORKING CO INC 402 5TH AVENUE BRUNSWICK MD 21716 CONTRACTING SERVICES 364579 9 0 MEMBERSHIP DUES AND ASSESSMENTS 900099 50530946 50530946 ADMINISTRATIVE EXPENSE REIMBURSEMENTS 900099 8144869 8144869 58675815 2608264 2608264 0 19775 19775 0 0 0 85546561 86107014 -560453 -560453 -560453 0 0 0 0 0 0 74028 179842 -105814 -105814 MISCELLANEOUS 900099 230506 230506 230506 60868093 58675815 2192278 384908 0 0 2637365 3989959 0 17158758 4015478 4907980 1161984 0 729564 320978 0 0 46279 411952 0 1581445 1969673 0 2265125 974766 0 125224 0 1849808 882644 400562 LABOR ORGANIZING EXPENSES 7630775 POLITICAL EDUCATION 742468 REIMBURSED EMPLOYEE EXPENSES 578272 DISTRICT COUNCIL EXPENSES 129542 303411 55198920 8479565 5654242 6500352 6734401 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8838695 4077714 3880680 4760981 84240175 92420966 6418621 6418621 0 0 0 0 0 0 109519393 115989211 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 229253 237679 229253 237679 X 109290140 115751532 0 0 109290140 115751532 109519393 115989211 X 5669173 792219 X X false true X false false false IRONWORKERS POL ACTION LEAGUE 1750 NEW YORK AVE NW WASHINGTON DC 20006 521302076 1724333 true false false 775339 103731 671608 6909391 3322522 3586869 1153965 651461 502504 4760981 1,154.677 UNITS 1223520 C STOCK - 312,818.000 SHARES 5195101 C 6418621 0 PAYROLL WITHHOLDINGS AND TAXES 91390 DUE TO LOCAL UNIONS 146289 237679 X 63054961 3201921 3201921 59853040 1015053 1015053 60868093 55883875 684955 684955 55198920 55198920 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, 2020 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. PART XI, LINE 2D - REVENUES INCLUDED ON FINANCIALS, NOT ON FORM 990: $ 179,842 COST OF GOODS SOLD 3,022,079 REVENUE - RELATED ORGANIZATION ----------- $ 3,201,921 =========== PART XI, LINE 4B - REVENUS INCLUDED ON FINANCIALS, NOT ON FORM 990: $ 1,015,053 ADMINISTRATIVE EXPENSE REIMBURSEMENTS PART XII, LINE 2D - EXPENSES INCLUDED ON FINANCIALS, NOT ON FORM 990: $ 179,842 COST OF GOODS SOLD (1,015,053) ADMINSTRATIVE EXPENSE REIMBURSEMENTS 2,312,385 EXPENSES - RELATED ORGANIZATIONS (792,219) LOSS RECOGNIZED UNDER THE EQUITY METHOD OF ACCOUNTING ------------ $ 684,955 ============ North America 1 11 Program Services SEE PART IV 3098482 1 11 1 11 3098482 3098482 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 JOBS WITH JUSTICE EDUCATION FUND 1616 P STREET NW STE 150 WASHINGTON DC 20036 521865575 501(C)(4) 55000 PROGRAM SUPPORT AMERICA'S AGENDA HEALTHCARE FOR ALL INC 1025 CONN AVE NW WASHINGTON DC 20036 200682634 501(C)(4) 25000 PROGRAM SUPPORT ARISE CHICAGO 1436 W RANDOLPH STREET SUITE 202 CHICAGO IL 60607 201072983 501(C)(3) 25000 PROGRAM SUPPORT BUILDING & CONSTRUCTION TRADES 1750 NEW YORK AVE NW WASHINGTON DC 20006 950947610 501(C)(5) 41742 GENERAL SUPPORT CASA DE MARYLAND 8151 15TH AVENUE LANGLEY PARK MD 20783 521372972 501(C)(3) 50000 PROGRAM SUPPORT HIGH ROAD CONSTRUCTION DEFENSE FUND 1032 15TH STREET NW SUITE 270 WASHINGTON DC 20005 836390399 501(C)(5) 62782 PROGRAM SUPPORT CMRAVE 815 16TH STRREET NW SUITE 600 WASHINGTON DC 20006 431972568 501(C)(3) 10000 GENERAL SUPPORT INTERNATIONAL PAPER ERF 6400 POPLAR AVENUE MEMPHIS TN 38197 621857413 501(C)(3) 6171 DISASTER AID SHEET METAL WORKERS INT'L SCHOLARSHIP FDN 1750 NEW YORK AVE NW WASHINGTON DC 20006 521473935 501(C)(3) 6000 SCHOLARSHIPS 5 4 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 391966 0 98740 86400 0 27521 0 604627 0 0 0 Ron Piksa General Secretary 311448 0 71297 68780 0 27090 0 478615 0 0 0 Kenneth Dean General Treasurer 274622 0 49402 61607 0 26664 0 412295 0 0 0 Marvin Ragsdale 1st General Vice President 209617 0 37673 35344 0 25940 0 308574 0 0 0 Bernard Evers 2nd General Vice President 208367 0 38480 67374 0 25940 0 340161 0 0 0 Stephen Sweeney 3rd General Vice President 209617 0 37525 53026 0 32729 0 332897 0 0 0 Kevin Bryenton 4th General Vice President 210019 0 36400 42037 0 13921 0 302377 0 0 0 Robert Boskovich 5th General Vice President 209617 0 38850 49790 0 14669 0 312926 0 0 0 Donald Zampa 6th General Vice President 209617 0 37636 55801 0 33921 0 336975 0 0 0 James Mahoney 7th General Vice President 209617 0 37229 64994 0 33921 0 345761 0 0 0 Steve Pendergrass 8th General Vice President 209617 0 37229 45621 0 25940 0 318407 0 0 0 William Woodward 9th General Vice President 198979 0 37177 58471 0 25844 0 320471 0 0 0 Kevin Hilton CEO OF IMPACT 273050 0 37557 52544 0 34638 0 397789 0 0 0 Kevin Byrnes EX ASSIT. TO GP/CHIEF OF STAFF 237081 0 37891 56003 0 26250 0 357225 0 0 0 Scott Malley EX DIR OF DEPT OF REINFORCING 209617 0 37673 51879 0 25940 0 325109 0 0 0 Steven Rank EXECUTIVE DIRECTOR 209617 0 37673 59269 0 33921 0 340480 0 0 0 Lee Worley EXECUTIVE DIRECTOR 209617 0 37229 59717 0 25940 0 332503 0 0 0 Darrell Laboucan Former 2nd General Vice Pres. 92254 36400 54636 0 5352 0 188642 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. 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, nine (9) 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: $1,023,293 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: $ 792,219 GAIN 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. IRON WORKERS DISASTER RELIEF FUND 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 522344596 DISASTER AID DC 501(c)(3) 7 IABSORIW true 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 800000 CASH IRONWORKERS POLITICAL EDUCATION FUND Q 93787 BILLINGS IRONWORKERS POLITICAL ACTION LEAGUE R 102228 CASH