Civic Intelligence

Int'L Assoc of Iron Workers Local 290

EIN 31-0224193 • 501(c)5 • Tipp City, OH

Profile

Provide benefits & services to union members

4191 E US Rt 40Tipp City, OH 45371

www.iron290.com

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

8th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Net Margin

94th percentile

48%

Higher net margin than 94% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

26th percentile

$184,205

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Asset Growth

91st percentile

26%

Faster asset growth than 91% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

87th percentile

27%

Faster revenue growth than 87% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$10,267,648

Up $2,147,491 (+26%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$10,267,648

Up $2,147,491 (+26%) from 2024

Revenue

Up

$4,457,213

Up $955,841 (+27%) from 2024

Expenses

Up

$2,309,722

Up $303,131 (+15%) from 2024

Net Income

Up

$2,147,491

Up $652,710 (+44%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2021: $5,611,717Liabilities 2021: $0Net Assets 2021: $5,611,7172021Assets 2022: $6,350,871Liabilities 2022: $0Net Assets 2022: $6,350,8712022Assets 2023: $6,625,376Liabilities 2023: $0Net Assets 2023: $6,625,3762023Assets 2024: $8,120,157Liabilities 2024: $0Net Assets 2024: $8,120,1572024Assets 2025: $10,267,648Liabilities 2025: $0Net Assets 2025: $10,267,6482025

Highlighted filing

2025

Assets$10,267,648
Liabilities$0
Net Assets$10,267,648

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2021: $1,876,442Expenses 2021: $1,525,168Net Income 2021: $351,2742021Revenue 2022: $2,545,067Expenses 2022: $1,805,913Net Income 2022: $739,1542022Revenue 2023: $2,437,275Expenses 2023: $2,162,770Net Income 2023: $274,5052023Revenue 2024: $3,501,372Expenses 2024: $2,006,591Net Income 2024: $1,494,7812024Revenue 2025: $4,457,213Expenses 2025: $2,309,722Net Income 2025: $2,147,4912025

Highlighted filing

2025

Revenue$4,457,213
Expenses$2,309,722
Net Income$2,147,491

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 11, 2025
Return Version
2024v5.0
Gross Receipts
$4,526,765
Mission and Program Overview

Mission

Provide benefits & services to union members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$8,120,157$10,267,648▲ $2,147,491
Cash and Non-Interest-Bearing Accounts$3,385,561$4,706,868▲ $1,321,307
Savings and Temporary Cash Investments$3,114,847$3,721,644▲ $606,797
Land, Buildings, and Equipment, Net$1,619,749$1,839,136▲ $219,387
Total Assets$8,120,157$10,267,648▲ $2,147,491
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,120,157$10,267,648▲ $2,147,491
Total Liabilities and Net Assets / Fund Balance$8,120,157$10,267,648▲ $2,147,491

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,022,835$324,783$1,347,618
Leasehold Improvements$481,558$176,607$658,165
Land$293,103-$293,103
Equipment$13,985$266,124$280,109
Other Land Buildings$27,655$112,782$140,437
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rodd ShieldsBusiness ManFT$101,629$82,576$184,205
Rodd ShieldsBusiness Manager/fst-$101,629$82,576$184,205
Israel McintoshBusiness AgeFT$97,563$79,273$176,836
Israel McintoshBusiness Agent-$97,563$79,273$176,836
Dave RichardsonExam CommittFT$87,731$73,391$161,122
Dave RichardsonExam Committee-$87,731$73,391$161,122
Simon DenbyTrustee-$2,690$88,043$90,733
Christopher RobinsonTrustee-$2,831$3,883$6,714
Kyle BealRecording SePT$1,492$190$1,682
Faron KelleyTrustee/exam-$1,569-$1,569
Elvis CaudillPresidentPT$545$190$735
Billy AlcornExamining Co-$262-$262

Board Members and Trustees

NameTitle
Jamie OaksConductor
Brandon GiffinExecutive Co
Douglas KernsExecutive Co
James WeeksExecutive Co
Nicholas HardenExecutive Co
Steve TriglethExecutive Co
Josh NealSgt at Arms
Shawn SiposVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$189,040
Program Service Revenue
$4,172,221
Investment Income
$106,805
Other Revenue
$-10,853
Change in Net Assets
$2,147,491

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,457,213
Total Revenue per Audited Statements
$4,457,213
Total Revenue per Form 990
$4,457,213
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,372,825
Salaries, Compensation, and Employee Benefits$724,359
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$533,588
Benefits to Members---$208,538
Payments to Affiliates---$191,388
Insurance---$176,128
All Other Expenses---$108,580
Other Salaries and Wages---$87,638
Other Expenses---$67,690
Depreciation Depletion---$53,994
Occupancy---$53,543
Office Expenses---$52,635
Pension Plan Contributions---$49,229
Payroll Taxes---$32,119
Travel---$24,218
Other Employee Benefits---$21,785
Conferences and Meetings---$14,822
Fees for Services Accounting---$14,275
Grants to Domestic Individuals---$4,000
Advertising---$3,127
Fees for Services Legal---$1,629
Total Functional Expenses$0$0$0$2,309,722

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,309,722
Total Expenses per Audited Statements$2,309,722
Total Expenses per Form 990$2,309,722
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 6

The organization is comprised of members

Form 990, Page 6, Part VI, Line 7A

Members have rights to elect members of the governing body

Form 990, Page 6, Part VI, Line 7B

Decisions are subject to approval by members

Form 990, Page 6, Part VI, Line 11B

Copy of 990 provided to governing body

Form 990, Page 6, Part VI, Line 12C

Immediate disclosure required unless unable to do so, but no less than annually.

Form 990, Page 6, Part VI, Line 15A

N/A

Form 990, Page 6, Part VI, Line 15B

Voted on by the executive board and the body. Officer wages are determined in accordance with the union's bylaws, contracts and cba.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and financial statements are made available to the public upon request

Filing and Contact Details

Filer

Filer Name
INT'L ASSOC OF IRON WORKERS LOCAL
EIN
31-0224193
Phone
9372221622
Address
4191 E US RT 40, TIPP CITY, OH 45371

Signing Officer

Name
Rodd Shields
Title
Business Manager/fst
Phone
9372221622
Signed
2025-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rodd Shields
Formed
1919
Legal Domicile
Oh
Voting Board Members
17
Independent Board Members
17
Employees
14

Preparer

Firm
Mahle Wack Zaidain & Co Pll
Address
228 BYERS RD STE 300, MIAMISBURG, OH 45342
Preparer
Kelly R Sauer CPA
Phone
9378662533
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IRS990/OccupancyGrp/TotalAmt053543
IRS990/OfficeExpensesGrp/TotalAmt052635
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IRS990/OperateHospitalInd0false
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt021785
IRS990/OtherExpensesGrp/Desc0PER CAPITA TAX: INTERNAT'
IRS990/OtherExpensesGrp/Desc1REPRESENTATIONAL: TARGETI
IRS990/OtherExpensesGrp/Desc2PER CAPITA TAX: AFFILIATE
IRS990/OtherExpensesGrp/Desc3SOCIAL EVENTS
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IRS990/OtherExpensesGrp/TotalAmt1222449
IRS990/OtherExpensesGrp/TotalAmt2141050
IRS990/OtherExpensesGrp/TotalAmt367690
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME: LU SOCIAL PROGR
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME: VENDOR RECEIPTS
IRS990/OtherRevenueMiscGrp/Desc2OTHER INCOME: INTL/ DC REIMBU
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IRS990/OtherRevenueMiscGrp/ExclusionAmt19968
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt19968
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IRS990/PaymentsToAffiliatesGrp/TotalAmt0191388
IRS990/PayrollTaxesGrp/TotalAmt032119
IRS990/PensionPlanContributionsGrp/TotalAmt049229
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0RODD SHIELDS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER SERVICES: WORKING ASSE
IRS990/ProgramServiceRevenueGrp/Desc1MEMBER SERVICES: LMCIDP ASSES
IRS990/ProgramServiceRevenueGrp/Desc2MEMBER SERVICES: INSURANCE TR
IRS990/ProgramServiceRevenueGrp/Desc3MEMBER SERVICES: LOCAL UNION
IRS990/ProgramServiceRevenueGrp/Desc4MEMBER SERVICES: BUILDING TRA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02579288
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1674384
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2435637
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3259773
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt489960
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3259773
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IRS990/PYContributionsGrantsAmt0149205
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt0220875
IRS990/PYOtherExpensesAmt01147977
IRS990/PYOtherRevenueAmt0-16320
IRS990/PYProgramServiceRevenueAmt03147612
IRS990/PYRevenuesLessExpensesAmt01494781
IRS990/PYSalariesCompEmpBnftPaidAmt0676413
IRS990/PYTotalExpensesAmt02006591
IRS990/PYTotalRevenueAmt03501372
IRS990/ReconcilationRevenueExpnssAmt02147491
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0189040
IRS990/RentalIncomeOrLossGrp/RealAmt0-47052
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt08120157
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt010267648
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03114847
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IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01022835
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0324783
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01347618
IRS990ScheduleD/EquipmentGrp/BookValueAmt013985
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0266124
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0280109
IRS990ScheduleD/ExpensesSubtotalAmt02309722
IRS990ScheduleD/LandGrp/BookValueAmt0293103
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0293103
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0481558
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0176607
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0658165
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt027655
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0112782
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0140437
IRS990ScheduleD/RevenueSubtotalAmt04457213
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01839136
IRS990ScheduleD/TotalExpensesPerForm990Amt02309722
IRS990ScheduleD/TotalRevenuePerForm990Amt04457213
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04457213
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02309722
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0101629
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt197563
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt287731
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt082576
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt179273
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt273391
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RODD SHIELDS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ISRAEL MCINTOSH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2DAVE RICHARDSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER/FST
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1BUSINESS AGENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2EXAM COMMITTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0184205
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1176836
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2161122
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS COMPRISED OF MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS HAVE RIGHTS TO ELECT MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS ARE SUBJECT TO APPROVAL BY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPY OF 990 PROVIDED TO GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IMMEDIATE DISCLOSURE REQUIRED UNLESS UNABLE TO DO SO, BUT NO LESS THAN ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6VOTED ON BY THE EXECUTIVE BOARD AND THE BODY. OFFICER WAGES ARE DETERMINED IN ACCORDANCE WITH THE UNION'S BYLAWS, CONTRACTS AND CBA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IRON WORKERS APPRENTICE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0& MEMBERSHIP RETRAINING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310684392
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C

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