2015-11-15T17:28:53-06:00 2015-06-30 BOND BEEBE PC 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2014-07-01 430337330 INTERNATIONAL ASSN OF BRIDGE STRUCTURAL ORNAMENTAL AND REINFORCING IRON WORKERS % RONALD PIKSA INTE 2023834800 1750 NEW YORK AVE NW SUITE 700 WASHINGTON DC 200065301 BERNARD EVERS GENERAL TREASURER 2023834800 2015-11-13 true SCOTT PRICE P00686063 3012726000 2014 2016-04-25 22:37:26Z ERIC DEAN 1750 NEW YORK AVE NW STE 700 WASHINGTON DC 20006 72864719 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. 10 0 158 0 0 0 0 41454884 42895057 3335834 2996093 8633242 9985484 53423960 55876634 301051 533967 3002622 2761026 28189096 31654472 0 0 0 14996126 15980574 46488895 50930039 6935065 4946595 103795656 109193094 10978 14195 103784678 109178899 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 13 0 true 158 true false true CA false false false false X 10 0 false false false false true true false true true false true true false true true true true true false false false X RONALD PIKSA 2023834830 1750 NEW YORK AVE NW STE 700 WASHINGTON DC 20006 X Walter W Wise General President 54.5 3.0 X X 455515 0 21914 Eric Dean General Secretary 54.6 3.0 X X 344541 0 85441 Ron Piksa General Treasurer 50.2 3.0 X X 367353 0 80247 Jay Hurley 1st General VP 47.9 0.0 X X 228067 0 34447 Joe Standley 2nd General VP 48.5 0.0 X X 229103 0 29327 Marvin Ragsdale 3rd General VP 44.5 0.0 X X 227676 0 75559 Darrell Laboucan 4th General VP 49.2 0.0 X X 202631 0 55791 Bernard Evers Jr 5th General VP 47.5 0.0 X X 252373 0 70286 Kenneth Bill Dean 6th General VP 49.5 0.0 X X 227676 0 63097 Stephen Sweeney 7th General VP 40.8 0.0 X X 226925 0 63413 Richard Ward 1st General VP (thru 3/2015) 48.1 0.0 X X 230445 0 15938 Edward J Walsh 2nd General VP (thru 4/2015) 40.1 0.0 X X 228067 0 17930 Kevin Hilton Impact CEO 48.6 0.0 X 285158 0 62898 John Bielak Executive Director 46.0 0.0 X 250093 0 50820 Kevin Byrnes Exec Asst to General Secretary 47.4 0.0 X 231183 0 70777 Alfred Higgs Jr Pension Administrator 36.9 0.0 X 229103 0 11470 David Kolbe Political & Legislative Rep. 44.3 0.0 X 228067 0 21914 4443976 0 831269 64 false true false UNET 1 SHIPWRIGHT STREET ANNAPOLIS MD 21401 COMPUTER TECH FEES 796625 MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 PRINTING SERVICES 783271 HARTNETT GLADNEY HETTERMAN 4399 LACLEDE AVENUE ST LOUIS MO 63108 LEGAL SERVICES 546034 KELLY PRESS 1701 CABIN BRANCH DRIVE CHEVERLY MD 20785 PRINTING SERVICES 191601 BOND BEEBE 4600 EAST WEST HWY STE 900 BETHESDA MD 20814 AUDITING FEES 179977 6 X 0 MEMBERSHIP DUES AND ASSESSMENTS 900099 42895057 42895057 42895057 2561730 2561730 0 299439 299439 0 0 0 17042558 16571262 36933 471296 -36933 434363 434363 0 0 111052 379890 -268838 -268838 ADMINISTRATIVE 900099 9389094 9389094 MISCELLANEOUS 900099 565789 565789 9954883 55876634 52284151 3592483 532056 0 1911 2761026 4183160 0 16141326 4552836 5673667 1103483 0 637649 179977 0 0 277953 719140 1595 1604814 546860 0 2766149 1390556 0 506612 0 1928193 608259 302347 LABOR ORGANIZING EXPENSES 2689367 POLITICAL EDUCATION 300000 DISTRICT COUNCIL EXPENSES 159642 REPRESENTATIONAL EXPENSES 113833 1247628 50930039 X 2752928 2927645 13641065 16500716 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11430513 7999801 3839595 3430712 73434001 73758327 5738828 7738829 0 0 0 0 4389239 4836865 103795656 109193094 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10978 14195 10978 14195 X 103784678 109178899 0 0 0 0 103784678 109178899 103795656 109193094 X 4946595 447626 X X false true X false false false IRONWORKERS POL ACTION LEAGUE 1750 NEW YORK AVE NW WASHINGTON DC 20006 521302076 1113222 true false false 5441257 5256783 184474 5989256 2743018 3246238 3430712 1,154.677 UNITS 1223520 C INVESTMENT COMPANY 1320208 C STOCK - 312,818.000 SHARES 5195101 C 7738829 0 PAYROLL WITHHOLDINGS AND TAXES 14195 14195 X 58243514 2329947 2329947 55913567 -36933 -36933 55876634 52431219 1501180 1501180 50930039 50930039 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, 2015 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: $ 379,890 COST OF GOODS SOLD $ 1,950,057 REVENUE - RELATED ORGANIZATION ----------- $ 2,329,947 =========== PART XI, LINE 4B - REVENUES INCLUDED ON FORM 990, NOT ON FINANCIALS: $(36,933) LOSS ON DISPOSAL OF FIXED ASSETS PART XII, LINE 2D - EXPENSES INCLUDED ON FINANCIALS, NOT ON FORM 990: $ 379,890 COST OF GOODS SOLD $ 36,933 LOSS ON DISPOSAL OF FIXED ASSETS $ 1,531,983 EXPENSES - RELATED ORGANIZATIONS $ (447,626) GAIN RECOGNIZED UNDER THE EQUITY METHOD OF ACCOUNTING ----------- $ 1,501,180 =========== false North America 1 12 Program Services SEE PART IV 2693992 1 12 1 12 2693992 2693992 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 1325 MASSACHUSETTS AVE NW STE 200 WASHINGTON DC 20005 521865575 501(C)(4) 115000 PROGRAM SUPPORT AMERICA'S AGENDA HEALTHCARE FOR ALL INC 1025 CONN AVE NW WASHINGTON DC 20036 200682634 501(C)(4) 25000 PROGRAM SUPPORT NEW ORLEANS WORKERS CENTER 217 NORTH PRIEUR ST NEW ORLEANS LA 70112 331167415 501(c)(3) 60000 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 CONCRETE REINFORCING STEEL INSTITUTE 933 N PLUM GROVE ROAD SCHAUMBURG IL 60173 360940990 501(C)(6) 5750 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) 225536 PROGRAM SUPPORT 3 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 Walter W Wise General President 356306 0 99209 0 0 21914 0 477429 0 0 0 Eric Dean General Secretary 283113 0 61428 56114 0 29327 0 429982 0 0 0 Ron Piksa General Treasurer 249637 0 117716 58333 0 21914 0 447600 0 0 0 Jay Hurley 1st General VP 190546 0 37521 5120 0 29327 0 262514 0 0 0 Joe Standley 2nd General VP 190546 0 38557 0 0 29327 0 258430 0 0 0 Marvin Ragsdale 3rd General VP 190546 0 37130 53645 0 21914 0 303235 0 0 0 Darrell Laboucan 4th General VP 166231 0 36400 48251 0 7540 0 258422 0 0 0 Bernard Evers Jr 5th General VP 215513 0 36860 40959 0 29327 0 322659 0 0 0 Kenneth Bill Dean 6th General VP 190546 0 37130 41183 0 21914 0 290773 0 0 0 Stephen Sweeney 7th General VP 189795 0 37130 34086 0 29327 0 290338 0 0 0 Richard Ward 1st General VP (thru 3/2015) 190546 0 39899 0 0 15938 0 246383 0 0 0 Edward J Walsh 2nd General VP (thru 4/2015) 190546 0 37521 0 0 17930 0 245997 0 0 0 Kevin Hilton Impact CEO 248208 0 36950 33571 0 29327 0 348056 0 0 0 John Bielak Executive Director 185020 0 65073 21493 0 29327 0 300913 0 0 0 Kevin Byrnes Exec Asst to General Secretary 190546 0 40637 41450 0 29327 0 301960 0 0 0 Alfred Higgs Jr Pension Administrator 190546 0 38557 0 0 11470 0 240573 0 0 0 David Kolbe Political & Legislative Rep. 190546 0 37521 0 0 21914 0 249981 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 RIGGERS' AND REGIONAL 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: $434,205 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: $447,626 GAIN RECOGNIZED UNDER THE EQUITY METHOD OF ACCOUNTING 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 false true true false false true false JOHN H LYONS SR SCHOLARSHIP FOUNDATION B 225536 CASH IRONWORKERS POLITICAL EDUCATION FUND R 300000 CASH