Civic Intelligence

Iron Workers Western Oklahoma Area

EIN 23-7063403 • 501(c)5 • Oklahoma City, OK

Profile

Local 48's apprentice program allows their students to receive the most up to date training available in every aspect of the ironworking trade. Journeyman upgrade classes are also available.

1044 SW 22nd StreetOklahoma City, OK 73109

www.ironworkers48.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

1st percentile

-0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

1st percentile

-0.00x

Higher debt load relative to revenue than 1% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

34th percentile

-3.9%

Faster asset growth than 34% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

80th percentile

15%

Faster revenue growth than 80% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets1st percentile

Assets

Up

$359,534

Up $31,710 (+9.7%) from 2023

Liabilities

Down

-$395

Down $1,917 (-126%) from 2023

Net Assets

Up

$359,929

Up $33,627 (+10%) from 2023

Operations
Liabilities / Revenue1st percentileNet Margin71st percentile

Revenue

Up

$234,567

Up $39,996 (+21%) from 2023

Expenses

Down

$200,940

Down $59,887 (-23%) from 2023

Net Income

Up

$33,627

Up $99,883 (+151%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0-$200KAssets 2010: $193,357Net Assets 2010: $193,3572010Assets 2012: $410,272Liabilities 2012: $0Net Assets 2012: $410,2722012Assets 2013: $399,251Liabilities 2013: $0Net Assets 2013: $399,2512013Assets 2014: $444,700Liabilities 2014: $0Net Assets 2014: $444,7002014Assets 2015: $446,691Liabilities 2015: $0Net Assets 2015: $446,6912015Assets 2016: $499,538Liabilities 2016: $0Net Assets 2016: $499,5382016Assets 2017: $461,228Liabilities 2017: $0Net Assets 2017: $461,2282017Assets 2018: $506,362Liabilities 2018: $0Net Assets 2018: $506,3622018Assets 2019: $628,392Liabilities 2019: $0Net Assets 2019: $628,3922019Assets 2020: $533,155Liabilities 2020: $0Net Assets 2020: $533,1552020Assets 2021: $405,316Liabilities 2021: $0Net Assets 2021: $405,3162021Assets 2022: $393,666Liabilities 2022: $1,108Net Assets 2022: $392,5582022Assets 2023: $327,824Liabilities 2023: $1,522Net Assets 2023: $326,3022023Assets 2024: $359,534Liabilities 2024: -$395Net Assets 2024: $359,9292024

Highlighted filing

2024

Assets$359,534
Liabilities-$395
Net Assets$359,929
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2010: $114,442Expenses 2010: $119,737Net Income 2010: -$5,2952010Expenses 2012: $133,5742012Revenue 2013: $123,232Expenses 2013: $134,253Net Income 2013: -$11,0212013Revenue 2014: $185,031Expenses 2014: $139,582Net Income 2014: $45,4492014Revenue 2015: $148,702Expenses 2015: $146,711Net Income 2015: $1,9912015Revenue 2016: $217,395Expenses 2016: $164,548Net Income 2016: $52,8472016Revenue 2017: $129,007Expenses 2017: $167,317Net Income 2017: -$38,3102017Revenue 2018: $253,314Expenses 2018: $208,180Net Income 2018: $45,1342018Revenue 2019: $379,186Expenses 2019: $257,156Net Income 2019: $122,0302019Revenue 2020: $211,244Expenses 2020: $306,481Net Income 2020: -$95,2372020Revenue 2021: $152,992Expenses 2021: $280,831Net Income 2021: -$127,8392021Revenue 2022: $241,715Expenses 2022: $254,473Net Income 2022: -$12,7582022Revenue 2023: $194,571Expenses 2023: $260,827Net Income 2023: -$66,2562023Revenue 2024: $234,567Expenses 2024: $200,940Net Income 2024: $33,6272024

Highlighted filing

2024

Revenue$234,567
Expenses$200,940
Net Income$33,627
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$359,534
Liabilities
-$395
Net assets
$359,929
Revenue
$234,567
Expenses
$200,940
Net income
$33,627
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.60$2.35$2.01$0.34
2023Detailed filing. Detailed filing data is available for this year.$3.28$0.02$3.26$1.95$2.61$0.66
2022Detailed filing. Detailed filing data is available for this year.$3.94$0.01$3.93$2.42$2.54$0.13
2021Detailed filing. Detailed filing data is available for this year.$4.05$0.00$4.05$1.53$2.81$1.28
2020Detailed filing. Detailed filing data is available for this year.$5.33$0.00$5.33$2.11$3.06$0.95
2019Detailed filing. Detailed filing data is available for this year.$6.28$0.00$6.28$3.79$2.57$1.22
2018Detailed filing. Detailed filing data is available for this year.$5.06$0.00$5.06$2.53$2.08$0.45
2017Detailed filing. Detailed filing data is available for this year.$4.61$0.00$4.61$1.29$1.67$0.38
2016Detailed filing. Detailed filing data is available for this year.$5.00$0.00$5.00$2.17$1.65$0.53
2015Detailed filing. Detailed filing data is available for this year.$4.47$0.00$4.47$1.49$1.47$0.02
2014Detailed filing. Detailed filing data is available for this year.$4.45$0.00$4.45$1.85$1.40$0.45
2013Detailed filing. Detailed filing data is available for this year.$3.99$0.00$3.99$1.23$1.34$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.10$0.00$4.10$1.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$1.93$1.14$1.20$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.1
Gross Receipts
$234,567
Mission and Program Overview

Mission

Local 48's apprentice program allows its students to receive the most up to date training available in every aspect of the ironworking trade.

Provide the most up to date training available in every aspect of the ironworking trade. Journeyman upgrade classes are also available.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$233,774$281,927▲ $48,153
Land, Buildings, and Equipment, Net$94,050$77,607▼ $16,443
Total Assets$327,824$359,534▲ $31,710
Liabilities
Other Liabilities$1,522$-395▼ $1,917
Total Liabilities$1,522$-395▼ $1,917
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$326,302$359,929▲ $33,627
Total Net Assets Fund Balance$326,302$359,929▲ $33,627
Total Liabilities and Net Assets / Fund Balance$327,824$359,534▲ $31,710

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$53,301$201,134$254,435
Equipment$11,537$141,588$153,125
Land$12,769-$12,769
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lovis MoomeyTrustee--$89,190$89,190
Jaycob MooreTrustee/EmployeeFT$48,560-$48,560
Jason BriantTrustee/EmployeeFT$29,332-$29,332

Board Members and Trustees

NameTitle
Walter AshfordTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$212,285
Investment Income
$6,360
Other Revenue
$15,922
Change in Net Assets
$33,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$125,994
Other Expenses$74,946
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$82,597
Pension Plan Contributions---$23,322
All Other Expenses---$17,885
Depreciation Depletion---$16,443
Other Employee Benefits---$13,580
Occupancy---$7,188
Payroll Taxes---$6,495
Insurance---$6,053
Office Expenses---$4,030
Fees for Services Accounting---$3,937
Fees for Services Management---$900
Other Expenses---$383
Travel---$137
Fees for Service Investment Mgmnt Fees---$125
Total Functional Expenses$0$0$0$200,940
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$-395
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The Form 990 is provided to the Trustees prior to review.”

Form 990, Part VI, Section C, line 19

“The Organization makes its governing documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Iron Workers Western Oklahoma Area
EIN
23-7063403
Phone
4056326154
Address
1044 SW 22nd Street, Oklahoma City, OK 73109

Signing Officer

Name
Lovis Moomey
Title
Trustee
Phone
4056326154
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lovis Moomey
Formed
1970
Legal Domicile
Ok
Voting Board Members
3
Independent Board Members
0
Employees
6
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
9737 Wadsworth Pkwy Suite 50, Westminster, CO 80021
Preparer
Kurt D Needles CPA
Phone
3034304225
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The Plan is considered exempt from federal income tax under Section 501(c)(5) of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to have been recorded or disclosed for the years ended December 31, 2024 and 2023. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, management believes it is no longer subject to income tax examinations for years preceding December 31, 2020.”

Raw XML Appendix322 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
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ReturnHeader/ReturnTs02025-11-04T11:00:23-06:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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