2017-11-15T13:49:12-06:00 2016-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2016-01-01 521358405 NATIONAL IRONWORKERS AND EMPLOYERS APPRENTICESHIP TRAINING AND JOURNEYMAN UPGRAD % LEE WORLEY NATI 2023834889 1750 NEW YORK AVENUE NW Suite 400 WASHINGTON DC 200065301 BERNARD EVERS TRUSTEE 2023834889 2017-11-15 true RICHARD L RUVELSON P00234075 3012726000 2017-11-15 66.195.210.98 22006220173195000185 2017-11-15 P E4D8CF098BE404CCCB871927F4C0A0A29E91B1BB E31E6B4FE39E9516392E675B0B5CA7ED644FA551 2016 2021-01-29 14:40:06Z ERIC DEAN 1750 NEW YORK AVE NW STE 400 WASHINGTON DC 20006 7191368 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. 7 7 0 0 0 4670133 5812809 1306926 1378512 42 47 0 0 5977101 7191368 0 0 0 0 324110 0 0 0 0 5837449 6495288 6161559 6495288 -184458 696080 1604881 2354448 248105 301592 1356776 2052856 X 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. false false 5674503 1378512 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. 5674503 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 X 37 0 true 0 false false false false false false false false false false X 7 7 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 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 DAVID MCEUEN EMPLOYER TRUSTEE 2.0 0.0 X 0 0 0 RONALD PIKSA UNION TRUSTEE 2.0 0.0 X 0 0 0 BERNIE EVERS EMPLOYER TRUSTEE 2.0 0.0 X 0 0 0 DON ZAMPA EMPLOYER TRUSTEE 2.0 0.0 X 0 0 0 LEE WORLEY EXECUTIVE DIRECTOR 40.0 0.0 X 235000 0 64637 235000 0 64637 1 false true true IABSORIW 1750 NEW YORK AVENUE WASHINGTON DC 20006 LEASED EMPLOYEES 3374167 MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 DEVELOPMENT COSTS 641277 RICHARD ZAMPA JR 560 FOUNTAIN WAY DIXON CA 95620 CONSULTING 169117 3 5395734 417075 5812809 CERTIFICATION PROGRAMS 611600 1374012 1374012 EMPLOYER CONTRIBUTIONS 900099 4500 4500 1378512 47 47 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7191368 1378512 47 0 0 0 0 0 0 0 0 0 0 0 8925 8925 0 31000 31000 0 0 0 313683 220878 92805 0 194745 137558 57187 13976 5200 8776 0 552720 552720 317111 309267 7844 0 965385 965385 0 0 17185 17185 15607 15607 REIMBURSED SALARIES & FRINGES 2976000 2976000 ONLINE BOOKSTORE COSTS 738345 738345 CERTIFICATION & EVALUATION 253955 253955 TRAINING MATERIAL PRINTING 65396 65396 31255 2519 28736 6495288 5674503 820785 0 1192186 1866844 183658 141031 192354 273009 0 0 0 0 0 0 0 0 0 0 0 0 1480079 1406515 36683 73564 0 0 0 0 0 0 0 0 0 0 1604881 2354448 248105 301592 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 248105 301592 X 1356776 2052856 0 0 0 0 1356776 2052856 1604881 2354448 696080 X X false true X true false X 5013735 5351379 5531773 4684633 5812809 26394329 876122 914135 929244 1292426 1378512 5390439 0 0 0 5889857 6265514 6461017 5977059 7191321 31784768 0 0 0 31784768 33 35 45 42 47 202 0 33 35 45 42 47 202 0 35152 2491 37643 5925042 6265549 6461062 5979592 7191368 31822613 0.99881 0.99870 0.00001 0.00005 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1240485 1169072 71413 239594 237443 2151 73564 0 0 X 7191368 7191368 7191368 6495288 6495288 6495288 PART X, LINE 2 - FIN 48 FOOTNOTE: Generally accepted accounting principles require that management of the Fund evaluate tax positions taken and disclose a tax liability if it is more likely than not that the tax position taken will not be sustained upon examination by the Internal Revenue Service. Management has analyzed the Fund's tax positions, and has concluded that as of December 31, 2016, there are no uncertain positions taken or expected to be taken that would require recognition of a liability 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. false false false false false false false false false LEE WORLEY EXECUTIVE DIRECTOR 197682 0 37318 29215 0 35494 0 299709 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 188435 CONSULTING FEES false 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. FOR FUNCTIONAL EXPENSE REPORTING, THE EXECUTIVE DIRECTOR'S COMPENSATION (INCLUDING BENEFITS) IS REPORTED SEPARATELY ON THE LINE FOR OFFICER COMPENSATION. 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: $29,215 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 XI, LINE 1 - ACCOUNTING METHOD USED TO PREPARE FORM 990: The financial statements are prepared using a modified cash basis of accounting. The modified cash basis of accounting differs from U.S. generally accepted accounting principles 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. generally accepted accounting principles, are expensed when cash is paid. 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. 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