Liabilities / Assets
41st percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
41st percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
41st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
96th percentile
Faster asset growth than 96% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Assets
Up$440,783
Up $172,975 (+65%) from 2016
Net Assets
Up$440,783
Up $172,975 (+65%) from 2016
Liabilities
Flat$0
Flat from 2016
Revenue
Up$285,759
Up $192,064 (+205%) from 2016
Expenses
Down$112,784
Down $875 (-0.8%) from 2016
Net Income
Up$172,975
Up $192,939 (+966%) from 2016
Maintains building (union hall) for membership.
Maintains building (union hall) for its membership.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $255,774 | $424,277 | ▲ $168,503 |
| Cash and Non-Interest-Bearing Accounts | $12,034 | $16,506 | ▲ $4,472 |
| Total Assets | $267,808 | $440,783 | ▲ $172,975 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $267,808 | $440,783 | ▲ $172,975 |
| Total Net Assets Fund Balance | $267,808 | $440,783 | ▲ $172,975 |
| Total Liabilities and Net Assets / Fund Balance | $267,808 | $440,783 | ▲ $172,975 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $398,522 | $799,178 | $1,197,700 |
| Equipment | $8,780 | $63,872 | $72,652 |
| Land | $16,975 | - | $16,975 |
| Name | Title | Other | Total |
|---|---|---|---|
| William Hanes | Business Manager | $135,107 | $135,107 |
| Jeff Cooling | President | $3,724 | $3,724 |
| Jebediah Novak | Recording Secretary | $2,024 | $2,024 |
| Junior Luensman | President - Left July 2017 | $1,682 | $1,682 |
| John Kavanaugh | Treasurer - Left July 2017 | $1,210 | $1,210 |
| Brandon Schroeder | Treasurer | $814 | $814 |
| Mark Carson | Board Member | $758 | $758 |
| Kent Mcnally | Vice President | $732 | $732 |
| Dustin Chase | Board Member - Left July 2017 | $555 | $555 |
| Josh Umstead | Board Member - Left July 2017 | $471 | $471 |
| Matt Resor | Board Member - Left July 2017 | $453 | $453 |
| Jeff Hicks | Board Member - Left July 2017 | $421 | $421 |
| Chad Andrews | Board Member - Left July 2017 | $319 | $319 |
| Cody Dill | Board Member | $254 | $254 |
| John Fasselius | Board Member | $254 | $254 |
| Steve Straub | Board Member | $204 | $204 |
| Nick Volk | Board Member | $153 | $153 |
| Aaron Sweet | Board Member | $102 | $102 |
| Line Item | Amount |
|---|---|
| Other Expenses | $112,784 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | - | - | $39,967 |
| Depreciation Depletion | - | - | - | $32,811 |
| Insurance | - | - | - | $7,982 |
| All Other Expenses | - | - | - | $2,466 |
| Other Expenses | - | - | - | $1,754 |
| Fees for Services Accounting | - | - | - | $725 |
| Total Functional Expenses | $0 | $0 | $0 | $112,784 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,320,008 |
| Expenses Not Reported on Form 990 | $1,207,224 |
| Expenses per Audited Statements | $112,784 |
| Total Expenses per Form 990 | $112,784 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization does not have any committees.”
“Form 990 is prepared by an independent accounting firm. All members of the governing body are able to view the form 990 at any time before filing.”
“In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the executive board considering the proposed transaction or arrangement. The executive board makes the determination as to whether a conflict of interest exists. Transactions with conflicts can only be undertaken if all of the following are observed: 1. Conflict is fully disclosed 2. Conflicted individual is excluded from discussion and approval of the transaction 3. Competitive bid of comparable valuation exists and 4. The executive board has determined that the transaction is in the best interest of the organization. Each officer and management employee with delegated powers who can influence the actions of the organization annually signs a statement which affirms their receipt, understanding of and agreed compliance to the conflict of interest policy.”
“All officers of the local union are board members. There is no compensation for any of the officers for board business. The building co does not have any employees.”
“Electrical workers building co's financial statements are open to all members of ibew local 405. The governing dicuments and conflict of interest policy are not made available to the public.”
“The organization previously reported its method of accounting as cash basis. The current form 990 was updated to reflect the appropriate method of accounting as modified cash. There has been no change in the method of accounting. The change is merely a correction to the disclosure.”
“Electrical workers building co is exempt from income taxes under section 501(c)(2) of the internal revenue code and similar sections of iowa income tax law. The internal revenue service has not determined that the local is a private foundation. The local files information returns in the u.s. Federal jurisdiction. The local follows the accounting standard to evaluate uncertain income tax positions and has determined that it was not required to record a liability related to uncertain tax positions at december 31, 2017.”
“Income reported separately by ibew 405 42-0668751 1,559,048.”
“Rent and reimbursements received from ibew 405 42-0668751 257,560.”
“Expenses reported separately by ibew 405 42-0668751 1,207,224.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | MAINTAINS BUILDING (UNION HALL) FOR ITS MEMBERSHIP. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2466 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | WILLIAM HANES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3193968241 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1211 WILEY BLVD SW |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CEDAR RAPIDS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 524041320 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 12034 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 16506 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 243160 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 112784 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 42599 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 172975 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 112784 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 285759 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 32811 |
| IRS990/Desc | 0 | MAINTAINS BUILDING (UNION HALL) FOR MEMBERSHIP. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 725 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 15 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 36762 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARK CARSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CODY DILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHN FASSELIUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STEVE STRAUB |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | AARON SWEET |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | NICK VOLK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JEFF COOLING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CHAD ANDREWS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DUSTIN CHASE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JEFF HICKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MATT RESOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JOSH UMSTEAD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | KENT MCNALLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | JEBEDIAH NOVAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | BRANDON SCHROEDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | WILLIAM HANES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | JUNIOR LUENSMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | JOHN KAVANAUGH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 758 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 254 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 254 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 204 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 102 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 153 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 3724 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 319 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 555 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 421 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 453 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 471 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 732 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 2024 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 814 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 98345 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 1682 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 1210 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER - LEFT JULY 2017 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER - LEFT JULY 2017 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER - LEFT JULY 2017 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER - LEFT JULY 2017 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | BOARD MEMBER - LEFT JULY 2017 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | RECORDING SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | BUSINESS MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | PRESIDENT - LEFT JULY 2017 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | TREASURER - LEFT JULY 2017 |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1911 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 285759 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7982 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 863050 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 255774 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 424277 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1287327 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | MAINTAINS BUILDING (UNION HALL) FOR MEMBERSHIP. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 267808 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 440783 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 39967 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CLEANING |
| IRS990/OtherExpensesGrp/Desc | 1 | SNOW REMOVAL AND LAWN C |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 13569 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8286 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5224 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1754 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM HANES |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BUILDING RENTAL |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 42599 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 42599 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 113659 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 93695 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -19964 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 113659 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 93695 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 172975 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 243160 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 398522 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 799178 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1197700 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 8780 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 63872 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 72652 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1207224 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 112784 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 16975 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 16975 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1207224 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 1559048 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 257560 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1559048 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 257560 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 28199 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ELECTRICAL WORKERS BUILDING CO IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE AND SIMILAR SECTIONS OF IOWA INCOME TAX LAW. THE INTERNAL REVENUE SERVICE HAS NOT DETERMINED THAT THE LOCAL IS A PRIVATE FOUNDATION. THE LOCAL FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION. THE LOCAL FOLLOWS THE ACCOUNTING STANDARD TO EVALUATE UNCERTAIN INCOME TAX POSITIONS AND HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2017. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | INCOME REPORTED SEPARATELY BY IBEW 405 42-0668751 1,559,048. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RENT AND REIMBURSEMENTS RECEIVED FROM IBEW 405 42-0668751 257,560. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | EXPENSES REPORTED SEPARATELY BY IBEW 405 42-0668751 1,207,224. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 424277 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 112784 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 285759 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1587247 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1320008 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. ALL MEMBERS OF THE GOVERNING BODY ARE ABLE TO VIEW THE FORM 990 AT ANY TIME BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE EXECUTIVE BOARD CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. THE EXECUTIVE BOARD MAKES THE DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS. TRANSACTIONS WITH CONFLICTS CAN ONLY BE UNDERTAKEN IF ALL OF THE FOLLOWING ARE OBSERVED: 1. CONFLICT IS FULLY DISCLOSED 2. CONFLICTED INDIVIDUAL IS EXCLUDED FROM DISCUSSION AND APPROVAL OF THE TRANSACTION 3. COMPETITIVE BID OF COMPARABLE VALUATION EXISTS AND 4. THE EXECUTIVE BOARD HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. EACH OFFICER AND MANAGEMENT EMPLOYEE WITH DELEGATED POWERS WHO CAN INFLUENCE THE ACTIONS OF THE ORGANIZATION ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS THEIR RECEIPT, UNDERSTANDING OF AND AGREED COMPLIANCE TO THE CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL OFFICERS OF THE LOCAL UNION ARE BOARD MEMBERS. THERE IS NO COMPENSATION FOR ANY OF THE OFFICERS FOR BOARD BUSINESS. THE BUILDING CO DOES NOT HAVE ANY EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ELECTRICAL WORKERS BUILDING CO'S FINANCIAL STATEMENTS ARE OPEN TO ALL MEMBERS OF IBEW LOCAL 405. THE GOVERNING DICUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION PREVIOUSLY REPORTED ITS METHOD OF ACCOUNTING AS CASH BASIS. THE CURRENT FORM 990 WAS UPDATED TO REFLECT THE APPROPRIATE METHOD OF ACCOUNTING AS MODIFIED CASH. THERE HAS BEEN NO CHANGE IN THE METHOD OF ACCOUNTING. THE CHANGE IS MERELY A CORRECTION TO THE DISCLOSURE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 1: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 405 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 420668751 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | IA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | ELEVATES THE MORAL, INTELLECTUAL, AND SOCIAL CONDITIONS OF ITS MEMBERS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1211 WILEY BLVD SW |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | CEDAR RAPIDS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 52404 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 267808 |
| IRS990/TotalAssetsEOYAmt | 0 | 440783 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 267808 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 440783 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 243160 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 112784 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 267808 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 440783 |
| IRS990/TotalOtherCompensationAmt | 0 | 36762 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 42599 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 42599 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 285759 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 267808 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 440783 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.