2018-11-15T19:50:44-06:00 2018-06-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2017-07-01 430337330 INTERNATIONAL ASSN OF BRIDGE STRUCTURAL ORNAMENTAL AND REINFORCING IRON WORKERS % KENNETH DEAN INTE 2023834800 1750 NEW YORK AVE NW SUITE 700 Su WASHINGTON DC 200065301 KENNETH DEAN GENERAL TREASURER 2023834800 2018-11-15 true RICHARD L RUVELSON P00234075 3012726000 209.190.253.84 22006220183195000339 2018-11-15 P 81E6CC8B2CB66F65E5A09C99C3269647E2E4A51C 26923E6707FB4A42B62755E4784A3B0C6DC5F428 2017 2019-02-21 02:37:17Z ERIC DEAN 1750 NEW YORK AVE NW STE 700 WASHINGTON DC 20006 62401911 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 0 176 0 0 88666 0 0 54257310 58785352 2412208 2579205 512899 750869 57182417 62115426 535681 513557 2584228 2713702 34758419 34800518 0 0 0 29036599 22512583 66914927 60540360 -9732510 1575066 100589908 104420081 23756 20573 100566152 104399508 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 true false false false false false true true true false true 23 0 true 176 true false true CA 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 46.01 3.0 X X 462280 0 92684 RON PIKSA GENERAL SECRETARY 46.37 3.0 X X 364287 0 95808 BERNARD EVERS JR GEN TREA(THRU 3/18)/3RD GEN VP 43.94 3.0 X X 310226 0 88221 KENNETH DEAN GEN. TREASURER 41.51 3.0 X X 238587 0 68293 JOHN HURLEY 1ST GEN. VP (THRU 04/01/2018) 32.08 0.0 X X 238587 0 78779 MARVING RAGSDALE 1ST GENERAL VICE PRESIDENT 42.56 0.0 X X 238587 0 76349 DARRELL LABOUCAN 2ND GENERAL VICE PRESIDENT 43.46 0.0 X X 229412 0 54293 STEPHEN SWEENEY 4TH GENERAL VICE PRESIDENT 42.89 0.0 X X 238167 0 75269 KEVIN BRYENTON 5TH GENERAL VICE PRESIDENT 73.1 0.0 X X 229412 0 31716 ROBERT BOSKOVICH 6TH GENERAL VICE PRESIDENT 43.65 0.0 X X 239143 0 60804 DONALD ZAMPA 7TH GENERAL VICE PRESIDENT 50.83 0.0 X X 238167 0 75267 JAMES MAHONEY 8TH GENERAL VICE PRESIDENT 42.63 0.0 X X 237863 0 65468 STEVE PENDERGRASS 9TH GENERAL VICE PRESIDENT 39.62 0.0 X X 248909 0 64501 KEVIN HILTON CEO OF IMPACT 48.41 0.0 X 298790 0 73009 KEVIN BYRNES EX ASSIT. TO GP/CHIEF OF STAFF 38.69 0.0 X 264883 0 74042 DANIEL PARKER EX DIR OF DEPT OF REINFORCING 55.98 0.0 X 239143 0 70936 RAY DEAN EXECUTIVE DIRECTOR 43.43 0.0 X 238523 0 70400 SCOTT MALLEY EXECUTIVE DIRECTOR 45.87 0.0 X 238237 0 70140 4793203 0 1285979 78 false true false SALESFORCE INC PO BOX 203141 DALLS TX 75320 SALES SERVICES 1040934 UNET 1 SHIPWRIGHT STREET ANNAPOLIS MD 21401 COMPUTER TECH FEES 871581 MOSAIC 4801 VIEWPONT PLACE CHEVERLY MD 20781 PRINTING SERVICES 838588 PUMEX COMPUTING LLC 9650 SANTIAGO RD STE 103 COLUMBIA MD 21045 SOFTWARE DEVELOPMENT 571174 WITHUMSMITHBROWN PC 4600 EAST-WEST HWY STE 900 BETHESDA MD 20814 ACCOUNTING SERVICES 369373 11 X 0 MEMBERSHIP DUES AND ASSESSMENTS 900099 48515364 48515364 ADMINISTRATIVE EXPENSE REIMBURSEMENTS 900099 10269988 10269988 58785352 1673026 1673026 0 176961 176961 0 0 0 1662 -1662 906179 906179 0 0 0 0 0 0 95437 284823 -189386 -189386 MISCELLANEOUS 900099 763294 763294 763294 62115426 58785352 3330074 513557 0 0 2713702 3843590 0 18435859 5438826 5808215 1274028 0 885669 435686 0 0 204670 1359217 0 1869667 2478969 0 3043169 1697952 0 749242 0 1921245 712766 410530 LABOR ORGANIZING EXPENSES 3571697 POLITICAL EDUCATION 1650000 REIMBURSED EMPLOYEE EXPENSES 997006 DISTRICT COUNCIL EXPENSES 113106 411992 60540360 4229303 3833092 12157889 11522009 0 0 0 0 0 0 0 0 0 0 0 0 0 0 13586590 9852036 3688178 3734554 72775709 77591597 7738829 7738829 0 0 0 0 0 0 100589908 104420081 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 23756 20573 23756 20573 X 100566152 104399508 0 0 0 0 100566152 104399508 100589908 104420081 X 1575066 2258290 X X false true X false false false IRONWORKERS POL ACTION LEAGUE 1750 NEW YORK AVE NW WASHINGTON DC 20006 521302076 1697171 true false false 0 5441257 5412791 28466 0 8145333 4439245 3706088 3734554 1,154.677 UNITS 1223520 C INVESTMENT COMPANY 1320208 C STOCK - 312,818.000 SHARES 5195101 C 7738829 0 PAYROLL WITHHOLDINGS AND TAXES 20573 20573 X 66359875 4594735 4594735 61765140 350286 350286 62115426 61948402 1408042 1408042 60540360 60540360 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, 2018 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 recoginze them as operating expenses. PART XI, LINE 2D - REVENUES INCLUDED ON FINANCIALS, NOT ON FORM 990: $ 284,823 COST OF GOODS SOLD $ 4,309,912 REVENUE - RELATED ORGANIZATION ----------- $ 4,594,735 =========== PART XII, LINE 4B - REVENUES INCLUDED ON FINANCIALS, NOT ON FORM 990: $ (1,662) LOSS ON SALE OF FIXED ASSETS $ 351,948 ADMINISTRATIVE EXPENSE REIMBURSEMENTS ------------ $ 350,286 ============ PART XII, LINE 2D - EXPENSES INCLUDED ON FINANCIALS, NOT ON FORM 990: $ 284,823 COST OF GOODS SOLD $ (351,948) ADMINSTRATIVE EXPENSE REIMBURSEMENTS $ 1,662 LOSS ON SALE OF FIXED ASSETS $ 3,731,795 EXPENSES - RELATED ORGANIZATIONS $(2,258,290) LOSS RECOGNIZED UNDER THE EQUITY METHOD OF ACCOUNTING ------------ $ 1,408,042 ============ North America 1 12 Program Services SEE PART IV 2827335 1 12 1 12 2827335 2827335 false false false false false false PART I, LINE 2 - MONITORING USE OF GRANT FUNDS OUTSIDE U.S.A.: THE ORGANIZATION DOES NOT MONITOR THE USE OF GRANTS FUNDS ONCE THEY HAVE BEEN DISBURSED TO THE RECIPIENT. 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 IRONWORKER'S IN CANADA. false JOBS WITH JUSTICE EDUCATION FUND 1616 P STREET NW STE 150 WASHINGTON DC 20036 521865575 501(C)(4) 58000 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) 10000 PROGRAM SUPPORT CINCINNATI INTERFAITH WORKERS CENTER 1235 VINE ST CINCINNATI OH 45202 743215224 501(C)(3) 12000 PROGRAM SUPPORT John H Lyons Sr Scholarship Foundation 1750 NEW YORK AVE NW WASHINGTON DC 20006 943396724 501(C)(3) 234500 PROGRAM SUPPORT CASA DE MARYLAND 901 S HIGHLAND ST ARLINGTON VA 22204 521372972 501(C)(3) 100000 PROGRAM SUPPORT COALITION FOR LABOR UNION WOMEN 815 16TH STREET NW WASHINGTON DC 20006 8500 PROGRAM SUPPORT LABOR OF LOVE 1750 NEW YORK AVE NW WASHINGTON DC 20036 7500 PROGRAM SUPPORT MIDDLE TENNESSEE JOBS WITH JUSTICE 3618 BELLWOOD AVENUE NASHVILLE TN 37205 10000 PROGRAM SUPPORT MISSOURI JOBS WITH JUSTICE 2725 CLIFTON AVENUE ST LOUIS MO 63139 431864844 501(C)(3) 7500 PROGRAM SUPPORT 5 5 PART I, LINE 2 - MONITORING OF GRANT FUNDS: THE ORGANIZATION DOES NOT MONITOR THE USE OF GRANT FUNDS ONCE THEY HAVE BEEN DISBURSED TO THE RECIPIENT. X X true true false true false ERIC DEAN GENERAL PRESIDENT 375822 0 86458 68245 0 24439 0 554964 0 0 0 RON PIKSA GENERAL SECRETARY 298620 0 65667 71369 0 24439 0 460095 0 0 0 BERNARD EVERS JR GEN TREA(THRU 3/18)/3RD GEN VP 263311 0 46915 59512 0 28709 0 398447 0 0 0 KENNETH DEAN GEN. TREASURER 200983 0 37604 43854 0 24439 0 306880 0 0 0 JOHN HURLEY 1ST GEN. VP (THRU 04/01/2018) 200983 0 37604 46038 0 32741 0 317366 0 0 0 MARVING RAGSDALE 1ST GENERAL VICE PRESIDENT 200983 0 37604 51910 0 24439 0 314936 0 0 DARRELL LABOUCAN 2ND GENERAL VICE PRESIDENT 193012 0 36400 45939 0 8354 0 283705 0 0 0 STEPHEN SWEENEY 4TH GENERAL VICE PRESIDENT 200983 0 37184 42528 0 32741 0 313436 0 0 0 KEVIN BRYENTON 5TH GENERAL VICE PRESIDENT 193012 0 36400 20144 0 11572 0 261128 0 0 0 ROBERT BOSKOVICH 6TH GENERAL VICE PRESIDENT 200983 0 38160 48056 0 12748 0 299947 0 0 0 DONALD ZAMPA 7TH GENERAL VICE PRESIDENT 200983 0 37184 42526 0 32741 0 313434 0 0 0 JAMES MAHONEY 8TH GENERAL VICE PRESIDENT 200983 0 36880 32727 0 32741 0 303331 0 0 0 STEVE PENDERGRASS 9TH GENERAL VICE PRESIDENT 181056 0 67853 31760 0 32741 0 313410 0 0 0 KEVIN HILTON CEO OF IMPACT 261803 0 36987 40268 0 32741 0 371799 0 0 0 KEVIN BYRNES EX ASSIT. TO GP/CHIEF OF STAFF 227317 0 37566 49603 0 24439 0 338925 0 0 0 DANIEL PARKER EX DIR OF DEPT OF REINFORCING 200983 0 38160 46497 0 24439 0 310079 0 0 0 RAY DEAN EXECUTIVE DIRECTOR 200919 0 37604 45961 0 0 0 284484 0 0 0 SCOTT MALLEY EXECUTIVE DIRECTOR 200983 0 37254 45701 0 24439 0 308377 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 RECEIVED BENEFITS PAYABLE FROM THE RETIREMENT PLAN EXCEPT FOR THE LIMIATIONS 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 MANADTORY 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. RAY DEAN BROTHER OF ERIC DEAN, GENERAL PRESIDENT 262000 WAGES false BENJAMIN PIKSA SON OF RON PIKSA, GENERAL SECRETARY 112783 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, 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: $832,638 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: $2,258,290 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. 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. 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 NINETY NINE PERCENT 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 462354073 POLITICAL ORG DC 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 1650000 CASH