2016-11-15T11:48:36-06:00 2016-06-30 BOND BEEBE PC 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2015-07-01 430337330 INTERNATIONAL ASSN OF BRIDGE STRUCTURAL ORNAMENTAL AND REINFORCING IRON WORKERS % BERNARD EVERS INTE 2023834800 1750 NEW YORK AVE NW SUITE 700 Su WASHINGTON DC 200065301 BERNARD EVERS GENERAL TREASURER 2023834800 2016-11-14 true RICHARD L RUVELSON P00234075 3012726000 2015 2017-02-10 21:41:12Z ERIC DEAN 1750 NEW YORK AVE NW STE 700 WASHINGTON DC 20006 100315283 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 segment of the ironworking industry in the US and Canada. 12 0 167 0 0 0 0 42895057 54033248 2996093 1997529 9985484 540068 55876634 56570845 533967 580934 2761026 2628830 31654472 33457552 0 0 0 15980574 17703146 50930039 54370462 4946595 2200383 109193094 109147886 14195 9197 109178899 109138689 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 SERVED AS THE BARGAINING REPRESENTATIVE FOR LABORERS IN THE IRONWORKING INDUSTRY -- ORGANIZED WORKERS, NEGOTIATED BETTER WAGES AND BENEFITS, PROMOTED FAIR LABOR STANDARDS AND PRACTICES, TRAINED WORKERS TO MEET EMPLOYER NEEDS AND TO ADVANCE THEIR OWN SKILLS, AND DEVELOPED 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 16 0 true 167 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 BERNARD EVERS 2023834830 1750 NEW YORK AVE NW STE 700 WASHINGTON DC 20006 Eric Dean General President 52.7 3.0 X X 393735 0 95982 Ron Piksa General Secretary 51.5 3.0 X X 349523 0 99368 Bernard Evers Jr General Treasurer 48.6 3.0 X X 282307 0 81396 John Hurley 1st General VP 48.7 0.0 X X 231602 0 82161 Marvin Ragsdale 2nd General VP 45.7 0.0 X X 231201 0 78118 Darrell LaBoucan 3rd General VP 49.3 0.0 X X 178721 0 51356 Kenneth Bill Dean 4th General VP 48.1 0.0 X X 231201 0 64732 Stephen Sweeney 5th General VP 42.2 0.0 X X 231201 0 67857 Kevin Bryenton 6th General VP 69.8 0.0 X X 169742 0 26066 Robert Boskovich 7th General VP 46.2 0.0 X X 220018 0 57174 Donald Zampa 8th General VP 53.0 0.0 X X 218012 0 57225 James Mahoney 9th General VP 43.2 0.0 X X 144347 0 15032 Kevin Hilton Impact CEO 52.1 0.0 X 289738 0 65513 Daniel Parker Executive Director 60.2 0.0 X 231602 0 68274 Kevin Byrnes Exec Asst to General Secretary 49.3 0.0 X 243816 0 66760 Alfred Higgs Jr Pension Administrator 39.4 0.0 X 231602 0 76799 David Kolbe Political & Legislative Rep. 46.8 0.0 X 232664 0 66457 Walter W Wise General President 0.0 0.0 X 212360 0 71137 Joe Standley 2nd General VP 0.0 0.0 X 117775 0 58042 4441167 0 1249449 64 true true false UNET 1 SHIPWRIGHT STREET ANNAPOLIS MD 21401 COMPUTER TECH FEES 777750 MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 PRINTING SERVICES 769345 HARTNETT GLADNEY HETTERMAN 4399 LACLEDE AVENUE ST LOUIS MO 63108 LEGAL SERVICES 641168 BOND BEEBE 4600 EAST-WEST HWY STE 900 BETHESDA MD 20814 AUDITING FEES 196483 GREGORIOMARCO TWO N LASALLE STE 1650 CHICAGO IL 60602 LEGAL SERVICES 153026 6 X 0 MEMBERSHIP DUES AND ASSESSMENTS 900099 44018134 44018134 ADMINISTRATIVE EXPENSE REIMBURSEMENTS 900099 10015114 10015114 54033248 1914693 1914693 0 263475 263475 0 0 0 43620729 8000 43545893 74836 8000 82836 82836 0 0 121612 198545 -76933 -76933 MISCELLANEOUS 900099 353526 353526 353526 56570845 54033248 2537597 580934 0 0 2628830 3730333 0 17244139 5453947 5861045 1168088 0 788916 196483 0 0 226817 737059 0 1734978 844054 0 2930404 1441930 0 1600422 0 1946902 631062 149471 LABOR ORGANIZING EXPENSES 2795544 EMPLOYEE REIMBURSEMENTS 991189 POLITICAL EDUCATION 300000 DISTRICT COUNCIL EXPENSES 120984 266931 54370462 2927645 4302845 16500716 19812159 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11972779 8555547 3430712 3417232 73758327 70719125 7738829 7738829 0 0 0 0 4836865 3157696 109193094 109147886 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14195 9197 14195 9197 X 109178899 109138689 0 0 0 0 109178899 109138689 109193094 109147886 X 2200383 -2240593 X X false true X false false false IRONWORKERS POL ACTION LEAGUE 1750 NEW YORK AVE NW WASHINGTON DC 20006 521302076 1639120 true false false 0 5441257 5309340 131917 0 6531522 3246207 3285315 3417232 1,154.677 UNITS 1223520 C INVESTMENT COMPANY 1320208 C STOCK - 312,818.000 SHARES 5195101 C 7738829 0 PAYROLL WITHHOLDINGS AND TAXES 9197 9197 X 59632026 3061181 3061181 56570845 56570845 58820946 4450484 4450484 54370462 54370462 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, 2016 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. PART XI, LINE 2D - REVENUES INCLUDED ON FINANCIALS, NOT ON FORM 990: $ 229,447 COST OF GOODS SOLD $ 2,831,734 REVENUE - RELATED ORGANIZATION ----------- $ 3,061,181 =========== PART XII, LINE 2D - EXPENSES INCLUDED ON FINANCIALS, NOT ON FORM 990: $ 229,447 COST OF GOODS SOLD $ 2,541,868 EXPENSES - RELATED ORGANIZATIONS $ 1,679,169 LOSS RECOGNIZED UNDER THE EQUITY METHOD OF ACCOUNTING ----------- $ 4,450,484 =========== false North America 1 13 Program Services SEE PART IV 2868065 1 13 1 13 2868065 2868065 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) 55000 PROGRAM SUPPORT AMERICA'S AGENDA HEALTHCARE FOR ALL INC 1025 CONN AVE NW WASHINGTON DC 20036 200682634 501(C)(4) 25000 PROGRAM SUPPORT CINCINNATI INTERFAITH WORKERS CENTER 1235 VINE ST CINCINNATI OH 45202 743215224 501(C)(3) 7000 PROGRAM SUPPORT FRESC 140 SHERIDAN BLVD DENVER CO 80226 501(C)(3) 10000 PROGRAM SUPPORT NEW ORLEANS WORKERS CENTER 217 NORTH PRIEUR ST NEW ORLEANS LA 70112 331167415 501(c)(3) 30000 PROGRAM SUPPORT SMWIA SCHOLARSHIP FOUNDATION 1750 NEW YORK AVE NW WASHINGTON DC 20006 521473935 501(C)(3) 6000 PROGRAM SUPPORT WORKING AMERICA 815 16TH STREET NW WASHINGTON DC 20006 200263611 501(C)(5) 25000 GENERAL SUPPORT BUILDING & CONSTRUCTION TRADES 1750 NEW YORK AVE NW WASHINGTON DC 20006 501(C)(5) 7500 LABOR OF LOVE John H Lyons Sr Scholarship Foundation 1750 NEW YORK AVE NW WASHINGTON DC 20006 943396724 501(C)(3) 255191 PROGRAM SUPPORT CASA DE MARYLAND 901 S HIGHLAND ST ARLINGTON VA 22204 521372972 501(C)(3) 50000 PROGRAM SUPPORT CHICAGO FEDERATION OF LABOR WORKERS 130 E RANDOLPH ST CHICAGO IL 60601 363977262 501(C)(3) 7500 PROGRAM SUPPORT SOUTH FLORIDA INTERFAITH WORKER JUSTICE 815 16TH STREET NW WASHINGTON DC 20006 501(C)(3) 20000 PROGRAM SUPPORT 8 4 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 338326 0 55409 62550 0 33432 0 489717 0 0 0 Ron Piksa General Secretary 272960 0 76563 74375 0 24993 0 448891 0 0 0 Bernard Evers Jr General Treasurer 236632 0 45675 47964 0 33432 0 363703 0 0 0 John Hurley 1st General VP 194053 0 37549 48729 0 33432 0 313763 0 0 0 Marvin Ragsdale 2nd General VP 194053 0 37148 53125 0 24993 0 309319 0 0 0 Darrell LaBoucan 3rd General VP 142321 0 36400 42789 0 8567 0 230077 0 0 0 Kenneth Bill Dean 4th General VP 194053 0 37148 39739 0 24993 0 295933 0 0 0 Stephen Sweeney 5th General VP 194053 0 37148 34425 0 33432 0 299058 0 0 0 Kevin Bryenton 6th General VP 133342 0 36400 14251 0 11815 0 195808 0 0 0 Robert Boskovich 7th General VP 182558 0 37460 44098 0 13076 0 277192 0 0 0 Donald Zampa 8th General VP 180947 0 37065 30993 0 26232 0 275237 0 0 0 James Mahoney 9th General VP 120007 0 24340 0 0 15032 0 159379 0 0 0 Walter W Wise General President 181231 0 31129 59184 0 11953 0 283497 0 0 0 Kevin Hilton Impact CEO 252776 0 36962 32081 0 33432 0 355251 0 0 0 Daniel Parker Executive Director 194053 0 37549 43281 0 24993 0 299876 0 0 0 Kevin Byrnes Exec Asst to General Secretary 206602 0 37214 39746 0 27014 0 310576 0 0 0 Alfred Higgs Jr Pension Administrator 192991 0 38611 43367 0 33432 0 308401 0 0 0 David Kolbe Political & Legislative Rep. 194053 0 38611 45262 0 21195 0 299121 0 0 0 Joe Standley 2nd General VP 98270 0 19505 42046 0 15996 0 175817 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 COLUMN 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 AS PROVIDED BY THE CONSTRUCTION LABOR RESEARCH COUNCIL AND THE UNITED STATES DEPARTMENT OF LABOR. THE SALARIES WERE LAST APPROVED BY THE MEMBERSHIP IN 2006. 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: $798,005 OF COLUMN (F) REPRESENT AMOUNTS 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: $1,679,169 LOSS RECOGNIZED UNDER THE EQUITY METHOD OF ACCOUNTING $ 561,424 PRIOR PERIOD ADJUSTMENT TO NET ASSETS ---------- $2,240,593 NET OTHER CHANGES IN NET ASSETS ========== PART XII, LINE 1 - METHOD OF ACCOUNTING: THE RETURN HAS 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 INCURRED. HOWEVER, THE INVESTMENT IN UNITED UNIONS, INC IS ACCOUNTED FOR USING THE EQUITY METHOD AND THE COSTS OF FIXED ASSETS ARE CAPITALIZED AND DEPRECIATED. WITH THE EXCEPTION OF UNITED UNIONS, INC, 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 true true false true true false JOHN H LYONS SR SCHOLARSHIP FOUNDATION B 255191 CASH IRONWORKERS POLITICAL EDUCATION FUND R 300000 CASH