Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 23-1974545 • 501(c)5 • Framingham, MA
Profile
Local union of ironworkers
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
56th percentile
Higher top officer pay than 56% of similar nonprofits.
Top officer pay equals 29.0% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
Assets
Down$0
Down $18,186 (-100%) from 2022
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
Down$0
Down $18,186 (-100%) from 2022
Revenue
Down$7,319
Down $11,136 (-60%) from 2022
Expenses
Down$8,492
Down $8,258 (-49%) from 2022
Net Income
Down-$1,173
Down $2,878 (-169%) from 2022
Most recent year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Local union of ironworkers
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE TRAINING AND JOB PLACEMENT OF MEMBERS IN POSITIONS COVERED UNDER THE CBA | $0 | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHAEL CARROTTO | Fs/T | FT | $1,650 | $476 | $2,126 |
| DAVID CALLIS | President | FT | $1,100 | $36 | $1,136 |
| BRIAN FLOROUITO | Rec-Sec | FT | $550 | - | $550 |
| SHAWN NEHILEY | Trustee | PT | $0 | - | - |
“Description: per capita. Amount: 212. Description: office expense. Amount: 2,461. Description: dues refund. Amount: 880. Total to form 990-ez, line 16: 3,553.”
“Description: transfer of all funds to local 852. Amount: -17,013.”
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/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SHAWN NEHILEY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5082029453 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 9 PLEASANT STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | FRAMINGHAM |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01701 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 18186 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -1173 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1425 |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 18186 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 7319 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 7319 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 18186 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 18186 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 1100 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 550 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 1650 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 36 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 476 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SHAWN NEHILEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DAVID CALLIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BRIAN FLOROUITO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MICHAEL CARROTTO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | REC-SEC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | FS/T |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -17013 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 3553 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | LOCAL UNION OF IRONWORKERS |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 214 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE TRAINING AND JOB PLACEMENT OF MEMBERS IN POSITIONS COVERED UNDER THE CBA |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 3300 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 8492 |
| IRS990EZ/TotalRevenueAmt | 0 | 7319 |
| IRS990EZ/TypeOfOrganizationOtherDesc | 0 | SHOP LOCAL |
| IRS990EZ/TypeOfOrganizationOtherInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | 1 |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRONWORKERS REVOKED THE CHARTER OF SHOP LOCAL UNION NO. 521 EFFECTIVE MAY 31, 2023. THE MEMBERSHIP AND ALL ASSETS OF LOCAL 521 HAVE BEEN TRANSFERRED INTO REGIONAL SHOP LOCAL NO. 852 |
| IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | IW REGIONAL SHOP LOCAL UNION NO 852 |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2023-05-21 |
| IRS990ScheduleN/DispositionOfAssetsDetail/EIN | 0 | 921525221 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 17013 |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 0 | 501(C)5 |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | CASH |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 9 PLEASANT STREET |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | FRAMINGHAM |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 01701 |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | 0 |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | 0 |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | PERSON(S) INVOLVED: SHAWN NEHILEY |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 1 | EXPLANATION OF INVOLVEMENT: SHAWN NEHILEY IS THE INTERIM TRUSTEE OF THE NEW IRON WORKER REGIONAL SHOP LOCAL 852 UNTIL ELECTIONS ARE HELD. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART II, LINE 2E: |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART II, LINE 2E: |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: PER CAPITA. AMOUNT: 212. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,461. DESCRIPTION: DUES REFUND. AMOUNT: 880. TOTAL TO FORM 990-EZ, LINE 16: 3,553. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: TRANSFER OF ALL FUNDS TO LOCAL 852. AMOUNT: -17,013. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SHAWN NEHILEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5082029453 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-09-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INT'L ASSOCIATION OF BRIDGE STRUCTURAL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ORNAMENTAL IRON WORKERS LOCAL 521 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INTL |
| ReturnHeader/Filer/EIN | 0 | 231974545 |
| ReturnHeader/Filer/PhoneNum | 0 | 5082029453 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9 PLEASANT STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FRAMINGHAM |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01701 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 043508036 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MANZI & ASSOCIATES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 855 TURNPIKE STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NORTH ANDOVER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 01845 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9789751099 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEANNIE MICKEL |
| ReturnHeader/ReturnTs | 0 | 2023-09-11T12:18:20-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | SHAWN |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | NEHILEY |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-05-21 |
| ReturnHeader/TaxYr | 0 | 2022 |
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