Civic Intelligence

Iron Workers Local Union 848

990 • Fiscal year 2020 • EIN 01-0880548

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 06, 2020

7326 Pepperdam AvenueCharleston, SC 29418

(843) 552-1554

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.03x

Higher debt load relative to assets than 60% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

54th percentile

0.03x

Higher debt load relative to revenue than 54% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

92nd percentile

37%

Higher net margin than 92% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

41st percentile

$80,006

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

97th percentile

63%

Faster asset growth than 97% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

97th percentile

50%

Faster revenue growth than 97% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$988,052

Up $383,163 (+63%) from 2019

Net Assets

Up

$960,418

Up $367,666 (+62%) from 2019

Liabilities

Up

$27,634

Up $15,497 (+128%) from 2019

Revenue

Up

$984,469

Up $326,187 (+50%) from 2019

Expenses

Up

$616,803

Up $61,449 (+11%) from 2019

Net Income

Up

$367,666

Up $264,738 (+257%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $595,086Liabilities 2011: $0Net Assets 2011: $595,0862011Assets 2012: $526,466Liabilities 2012: $5,186Net Assets 2012: $521,2802012Assets 2013: $480,208Liabilities 2013: $6,567Net Assets 2013: $473,6412013Assets 2014: $464,234Liabilities 2014: $7,225Net Assets 2014: $457,0092014Assets 2015: $401,089Liabilities 2015: $5,355Net Assets 2015: $395,7342015Assets 2016: $364,161Liabilities 2016: $5,310Net Assets 2016: $358,8512016Assets 2017: $481,553Liabilities 2017: $6,125Net Assets 2017: $475,4282017Assets 2018: $496,642Liabilities 2018: $6,818Net Assets 2018: $489,8242018Assets 2019: $604,889Liabilities 2019: $12,137Net Assets 2019: $592,7522019Assets 2020: $988,052Liabilities 2020: $27,634Net Assets 2020: $960,4182020Assets 2021: $953,036Liabilities 2021: $68,554Net Assets 2021: $884,4822021Assets 2022: $922,506Liabilities 2022: $9,729Net Assets 2022: $912,7772022Assets 2023: $760,548Liabilities 2023: $5,075Net Assets 2023: $755,4732023Assets 2024: $949,429Liabilities 2024: $11,445Net Assets 2024: $937,9842024Assets 2025: $1,164,803Liabilities 2025: $8,701Net Assets 2025: $1,156,1022025

Highlighted filing

2020

Assets$988,052
Liabilities$27,634
Net Assets$960,418

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $498,4202011Expenses 2012: $431,1452012Expenses 2013: $381,8052013Revenue 2014: $294,223Expenses 2014: $310,855Net Income 2014: -$16,6322014Revenue 2015: $249,174Expenses 2015: $310,449Net Income 2015: -$61,2752015Revenue 2016: $305,345Expenses 2016: $342,228Net Income 2016: -$36,8832016Revenue 2017: $468,057Expenses 2017: $351,480Net Income 2017: $116,5772017Revenue 2018: $352,769Expenses 2018: $338,373Net Income 2018: $14,3962018Revenue 2019: $658,282Expenses 2019: $555,354Net Income 2019: $102,9282019Revenue 2020: $984,469Expenses 2020: $616,803Net Income 2020: $367,6662020Revenue 2021: $554,239Expenses 2021: $630,174Net Income 2021: -$75,9352021Revenue 2022: $969,915Expenses 2022: $963,608Net Income 2022: $6,3072022Revenue 2023: $868,835Expenses 2023: $1,026,139Net Income 2023: -$157,3042023Revenue 2024: $1,275,706Expenses 2024: $1,191,688Net Income 2024: $84,0182024Revenue 2025: $1,431,194Expenses 2025: $1,213,076Net Income 2025: $218,1182025

Highlighted filing

2020

Revenue$984,469
Expenses$616,803
Net Income$367,666
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 6, 2020
Return Version
2019v5.1
Gross Receipts
$1,007,000
Mission and Program Overview

Mission

The local acts as collective bargaining agent for its members.

The exempt purpose of the Union is to act as collective bargaining agent on behalf of membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$436,726$813,990▲ $377,264
Land, Buildings, and Equipment, Net$168,163$174,062▲ $5,899
Total Assets$604,889$988,052▲ $383,163
Liabilities
Accounts Payable and Accrued Expenses$12,137$15,356▲ $3,219
Other Liabilities$0$12,278▲ $12,278
Total Liabilities$12,137$27,634▲ $15,497
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$592,752$960,418▲ $367,666
Total Net Assets Fund Balance$592,752$960,418▲ $367,666
Total Liabilities and Net Assets / Fund Balance$604,889$988,052▲ $383,163

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$112,122$61,828$173,950
Other Land Buildings$36,948$29,866$66,814
Equipment$0$29,373$29,373
Land$24,992-$24,992
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dan SegoviaBusiness ManagerFT$80,006$80,006

Board Members and Trustees

NameTitle
Adam SteppPresident
Joe HehnerVice President
Dreyfus Browder JrBoard Member
Jeremie HardieBoard Member
Theodore VargoBoard Member
Bill JonesTrustee
Lavon WhiteTrustee
Paris LoganTrustee
Johnnie NolinRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$953,400
Program Service Revenue
$0
Investment Income
$3,615
Other Revenue
$27,454
Change in Net Assets
$367,666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$335,987
Other Expenses$278,616
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$136,019
Other Salaries and Wages---$106,841
Pension Plan Contributions---$101,763
Current Officers, Directors, Trustees, and Key Employees---$80,006
Other Employee Benefits---$36,121
All Other Expenses---$22,024
Advertising---$13,761
Depreciation Depletion---$11,821
Payroll Taxes---$11,256
Office Expenses---$10,464
Fees for Services Accounting---$10,128
Insurance---$9,593
Other Expenses---$8,391
Conferences and Meetings---$7,643
Information Technology---$4,078
Benefits to Members---$2,200
Fees for Services Legal---$866
Total Functional Expenses$0$0$0$616,803
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$12,278
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

Employees of employers that are signatory to a collective bargaining agreement are eligible for union membership.

Form 990, Part VI, Section A, line 7A

The membership body elects the governing body (Executive Board) as required by the organization's Constitution and Bylaws.

Form 990, Part VI, Section A, line 7B

All actions by the governing board are subject to ratification and approval by the full membership body.

Form 990, Part VI, Section A, line 8B

The Organization is operated by a Executive Board of Members. There are no sub committees or similar type of group.

Form 990, Part VI, Section B, line 11B

A completed form 990 is reviewed by the Business Manager and Executive Board of the Organization. Any questions concerning the return are addressed prior to filing.

Form 990, Part VI, Section B, line 12C

The Organization reviews it's conflict of interest policy on a regular basis, and requires Officers to acknowledge their adherence to policy guidlines.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents available upon written request.In addition, our organization files an annual financial report with the Department of Labor which can also be obtained on the online public disclosure room. The Organization further provides copies of form 990 upon written request.

Filing and Contact Details

Filer

Filer Name
Iron Workers Local Union 848
EIN
01-0880548
Phone
8435521554
Address
7326 PEPPERDAM AVENUE, CHARLESTON, SC 29418

Signing Officer

Name
Dan Segovia
Title
Business Manager
Phone
8435521554
Signed
2020-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Segovia
Formed
2007
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
0
Employees
4
Volunteers
0

Preparer

Firm
Steven D Eisenberg CPA Pa
Address
13790 NW 4 STREET 100, SUNRISE, FL 33325
Preparer
Steven D Eisenberg
Phone
9548469490
Supplemental Narrative

Additional Explanations

Page XII, 2(C)

The Executive Board is responsible for oversight of the review, There has been no change in this process.

Raw XML AppendixShowing 400 of 410 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/LandGrp/BookValueAmt024992
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt024992
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt036948
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029866
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt066814
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012278
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Affiliate
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0174062
IRS990ScheduleD/TotalLiabilityAmt012278
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Employees of employers that are signatory to a collective bargaining agreement are eligible for union membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The membership body elects the governing body (Executive Board) as required by the organization's Constitution and Bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All actions by the governing board are subject to ratification and approval by the full membership body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization is operated by a Executive Board of Members. There are no sub committees or similar type of group.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A completed form 990 is reviewed by the Business Manager and Executive Board of the Organization. Any questions concerning the return are addressed prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization reviews it's conflict of interest policy on a regular basis, and requires Officers to acknowledge their adherence to policy guidlines.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Organization makes its governing documents available upon written request.In addition, our organization files an annual financial report with the Department of Labor which can also be obtained on the online public disclosure room. The Organization further provides copies of form 990 upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Executive Board is responsible for oversight of the review, There has been no change in this process.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Page XII, 2(c)
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Charleston Ironworkers Joint Apprentice Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0576027716
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Training in Ironworker craft
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt07329 Pepperdam Avenue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Charleston
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd029418
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt011300
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Charleston Ironworkers Apprenticship Fund
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0604889
IRS990/TotalAssetsEOYAmt0988052
IRS990/TotalAssetsGrp/BOYAmt0604889
IRS990/TotalAssetsGrp/EOYAmt0988052
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0953400
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt0616803
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012137
IRS990/TotalLiabilitiesEOYAmt027634
IRS990/TotalLiabilitiesGrp/BOYAmt012137
IRS990/TotalLiabilitiesGrp/EOYAmt027634
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0592752
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0960418
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt080006
IRS990/TotalRevenueGrp/ExclusionAmt013541
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017528
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0984469
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0604889
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0988052
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07326 PEPPERDAM AVENUE
IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029418
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0na
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Dan Segovia
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum08435521554
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IRON WORKERS LOCAL UNION 848
ReturnHeader/Filer/BusinessNameControlTxt0IRON
ReturnHeader/Filer/EIN0010880548
ReturnHeader/Filer/PhoneNum08435521554
ReturnHeader/Filer/USAddress/AddressLine1Txt07326 PEPPERDAM AVENUE
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029418
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId098A4FC80CBC72430DE97F64CA63BA7A6CE97FF12
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId098A4FC80CBC72430DE97F64CA63BA7A6CE97FF12
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.0.172.45
ReturnHeader/FilingSecurityInformation/IPDt02020-10-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm019:38:04
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650140643
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN D EISENBERG CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013790 NW 4 STREET 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SUNRISE

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.01$1.16$1.43$1.21$0.22
2024Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.94$1.28$1.19$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.76$0.87$1.03$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.01$0.91$0.97$0.96$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.07$0.88$0.55$0.63$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.03$0.96$0.98$0.62$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.01$0.59$0.66$0.56$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.01$0.49$0.35$0.34$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.01$0.48$0.47$0.35$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.01$0.36$0.31$0.34$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.01$0.40$0.25$0.31$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.46$0.29$0.31$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.01$0.47$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.01$0.52$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$0.50