Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Ibew Local 325 Building Corp
EIN 16-1005838 • 501(c)2 • Binghamton, NY
Profile
Rental of building to local union to provide offices and meeting space for members
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
57th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
32nd percentile
Faster revenue growth than 32% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $87,943 (-100%) from 2014
Liabilities
Down$0
Down $95,000 (-100%) from 2014
Net Assets
Up$0
Up $7,057 (+100%) from 2014
Revenue
Down$34,648
Down $10,046 (-22%) from 2014
Expenses
Down$27,591
Down $16,638 (-38%) from 2014
Net Income
Up$7,057
Up $6,592 (+1418%) from 2014
Trend Graphs
Filings
Most recent year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $34,648
- Expenses
- $27,591
- Net income
- $7,057
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- May 13, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $60,536
Mission and Program Overview
Mission
Rental of building to local union to provide offices and meeting space for members
Program Services
| Description | Grants | Expenses |
|---|---|---|
| RENTAL OF BUILDING TO UNION FOR MEETINGS FOR MEMBERS | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PAUL MILLER | President | - | $0 | - | - |
| KIRK BERGMAN | Vice President | - | $0 | - | - |
| DIXIE BANNER | Treasurer | - | $0 | - | - |
| ANTHONY SALVATORE | Recording Secretary | - | $0 | - | - |
| THOMAS SPICER | Business Mgr | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Ibew Local 325 Building Corp
- EIN
- 16-1005838
- Phone
- 6077296171
- Address
- 24 EMMA STREET, BINGHAMTON, NY 13905
Signing Officer
- Name
- Thomas Spicer
- Title
- Business Manager
- Phone
- 6077296171
- Signed
- 2016-05-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- D'ARCANGELO & CO LLP
- Address
- 200 EAST GARDEN STREET, ROME, NY 13442-4300
- Preparer
- Courtney a Pearsall CPA
- Phone
- 3153369220
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: interest income. Amount: 70. Description: forgiveness of debt. Amount: 15,634. Description: rental income. Amount: 18,240. Total to form 990-ez, line 8: 33,944.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 891. Description: real estate taxes. Amount: 13,143. Description: utilities. Amount: 5,906. Description: repairs and maintenance. Amount: 5,424. Description: supplies. Amount: 411. Description: water and sewer. Amount: 666. Description: accounting. Amount: 1,150. Total to form 990-ez, line 14: 27,591.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: loan payable local 325. Beg. Of year amount: 95,000. End of year amount: 0.”
Raw XML Appendix141 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JESSICA DERZANOVICH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6077296171 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 142 CORPORATE DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BINGHAMTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 13904 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 61164 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 25888 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 7057 |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 87943 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 704 |
| IRS990EZ/GrossReceiptsAmt | 0 | 60536 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 26779 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -7057 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -7057 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 27591 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | PAUL MILLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KIRK BERGMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DIXIE BANNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ANTHONY SALVATORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | THOMAS SPICER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | RECORDING SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BUSINESS MGR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 33944 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | RENTAL OF BUILDING TO LOCAL UNION TO PROVIDE OFFICES AND MEETING SPACE FOR MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | RENTAL OF BUILDING TO UNION FOR MEETINGS FOR MEMBERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 26592 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 95000 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 27591 |
| IRS990EZ/TotalRevenueAmt | 0 | 34648 |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | INTERNATION BROTHERS OF ELECTRICAL WORKERS LOCAL UNION 325 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2015-12-10 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 150298107 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 79366 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C5) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | ACTUAL CASH TRANSFER |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 142 CORPORATE DRIVE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | BINGHAMTON |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 13904 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 70. DESCRIPTION: FORGIVENESS OF DEBT. AMOUNT: 15,634. DESCRIPTION: RENTAL INCOME. AMOUNT: 18,240. TOTAL TO FORM 990-EZ, LINE 8: 33,944. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: DEPRECIATION. AMOUNT: 891. DESCRIPTION: REAL ESTATE TAXES. AMOUNT: 13,143. DESCRIPTION: UTILITIES. AMOUNT: 5,906. DESCRIPTION: REPAIRS AND MAINTENANCE. AMOUNT: 5,424. DESCRIPTION: SUPPLIES. AMOUNT: 411. DESCRIPTION: WATER AND SEWER. AMOUNT: 666. DESCRIPTION: ACCOUNTING. AMOUNT: 1,150. TOTAL TO FORM 990-EZ, LINE 14: 27,591. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: LOAN PAYABLE LOCAL 325. BEG. OF YEAR AMOUNT: 95,000. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2016-09-27 15:27:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | THOMAS SPICER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BUSINESS MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6077296171 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | IBEW LOCAL 325 BUILDING CORP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | IBEW |
| ReturnHeader/Filer/EIN | 0 | 161005838 |
| ReturnHeader/Filer/PhoneNum | 0 | 6077296171 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 24 EMMA STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BINGHAMTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 13905 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 132550103 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | D'ARCANGELO & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 200 EAST GARDEN STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROME |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 134424300 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3153369220 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-05-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | COURTNEY A PEARSALL CPA |
| ReturnHeader/ReturnTs | 0 | 2016-05-13T12:28:44-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
Document Assets
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