2012-11-13T20:31:50-06:00 2011-12-31 BOND BEEBE 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2011-01-01 521358405 NATIONAL IRONWORKERS AND EMPLOYERS APPRENTICESHIP TRAINING AND JOURNEYMAN UPGRAD % LEE WORLEY NATI 2023834870 1750 NEW YORK AVENUE NW WASHINGTON DC 200065301 EDWARD C MCHUGH 2012-11-08 true SCOTT PRICE 3012726000 2011 2016-02-24 21:20:13Z WALTER W WISE 1750 NEW YORK AVE NW STE 400 WASHINGTON DC 20006 5632718 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. 8 8 0 9 0 4805378 4836459 1017458 794805 -83030 1454 0 0 5739806 5632718 0 0 0 0 238429 344151 0 0 0 5239360 6034465 5477789 6378616 262017 -745898 1132012 457883 240750 312519 891262 145364 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 5580930 794805 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. 5580930 true true 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 false false false false false false false true false false false false true 44 0 true 0 false false false false false false false false false false X 8 8 false 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 AVE NW STE 400 WASHINGTON DC 20006 JOSEPH J HUNT 2.0 X X 0 0 0 EDWARD C MCHUGH 2.0 X 0 0 0 JOSEPH STANDLEY 2.0 X 0 0 0 WALTER W WISE JR 2.0 X X 0 0 0 WILLIAM BROWN 2.0 X 0 0 0 VICTOR CORNELLIER 2.0 X X 0 0 0 WILLIAM LIVINGSTON 2.0 X 0 0 0 DAVID MCEUEN 2.0 X 0 0 0 ERIC DEAN 2.0 X 0 0 0 MICHAEL WHITE 40.0 X 98457 0 9032 LEE WORLEY 40.0 X 152788 0 48858 251245 0 57890 1 false true false IABSORIW 1750 NEW YORK AVE STE 400 WASHINGTON DC 200065301 LEASED EMPLOYEES 2043056 MOSAIC LEARNING INC 7501 GREENWAY CENTER DRIVE STE 620 GREENBELT MD 20770 DEVELOPMENT COSTS 181329 MOSAIC 7501 GREENWAY CENTER DRIVE STE 620 GREENBELT MD 20720 DEVELOPMENT COSTS 823831 3 3687122 1149337 4836459 CERTIFICATION PROGRAMS 611600 729129 729129 EMPLOYER CONTRIBUTIONS 900099 65676 65676 794805 1454 1454 0 0 0 0 0 0 0 5632718 794805 1454 0 0 0 0 344151 344151 0 0 0 0 0 0 0 88346 88346 0 0 0 176227 164712 11515 0 504406 421486 82920 17285 11860 5425 0 487744 487744 285508 279330 6178 0 830723 828103 2620 0 0 422179 411352 10827 25071 3256 21815 LEASED EMPLOYEES 1496354 1496354 REIMBURSED SALARIES & FRINGE 818587 818587 TRAINING PRINTING COSTS 696303 696303 CERTIFICATION & EVALUATION 101075 101075 84657 4361 80296 6378616 5580930 797686 0 288706 52939 239841 127573 195386 243952 0 0 0 0 0 0 0 0 0 0 0 0 1347308 1313889 408079 33419 0 0 0 0 0 0 0 0 0 0 1132012 457883 240750 312519 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 240750 312519 X 891262 145364 0 0 0 0 891262 145364 1132012 457883 -745898 X X false true true X true true X 371477 1443450 4035447 4805378 4836459 15492211 1950141 2156370 1475280 1017458 794805 7394054 2321618 3599820 5510727 5822836 5631264 22886265 22886265 296279 119237 83077 4134 1454 504181 296279 119237 83077 4134 1454 504181 2617897 3719057 5593804 5826970 5632718 23390446 0.97845 0.96666 0.02156 0.03335 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1113041 1082132 30909 234267 231757 2510 33419 0 0 5632718 6378616 -745898 -745898 5632718 5632718 5632718 6378616 6378616 6378616 FIN 48 FOOTNOTE Part X, Line 2 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, 2011, there are no uncertain positions taken or expected to be taken that would require disclosure 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. Management believes the Fund is no longer subject to income tax examinations for years prior to 2008. false false false false false false false false false LEE WORLEY 121161 0 0 0 31627 0 27841 0 21017 0 201646 0 0 0 DEFERRED COMPENSATION PART II, COLUMN C THE AMOUNT IN COLUMN (C) UNDER DEFERRED COMPENSATION 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 OUTLAY. OTHER COMMITTEES PART VI, SECTION A, LINE 8B NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. REVIEW OF FORM 990 PART VI, SECTION B, LINE 11B 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. PUBLIC AVAILABILITY OF DOCUMENTS, POLICIES AND FINANCIALS PART VI, SECTION C, LINE 19 The Fund does not make its governing documents, conflict of interest policy and financial statements available to the public. ELECTION OF TRUSTEES PART VI, SECTION A, LINE 7A THE UNION AND EMPLOYER TRUSTEES ARE RESPECTIVELY DETERMINED BY EACH SIDE SEPARATELY. Accounting Method used to prepare form 990 Part XI, Line 1 The 990 is 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, purchases of investments, 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. EXECUTIVE DIRECTOR COMPENSATION PART VI, SECTION B, LINE 15A AND PART VII, SECTION A 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. AMOUNT OF OTHER COMPENSATION PART VII, SECTION A, COLUMN F $27,841 OF COLUMN (F) REPRESENTS THE AMOUNT CALCULATED BY THE PLAN ACTUARY AS TO THE INCREASE IN ACTUARIAL VALUE IN DEFINED BENEFITS. THIS AMOUNT REPORTED DEOS NOT CONSTITUTE ACTUAL OUTLAYS OF COMPENSATION. IRONWORKER MANAGEMENT PROGRESSIVE ACTION 1750 NEW YORK AVE NW 4TH FLOOR 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