Civic Intelligence

Ibew Local 71 Building Corporation

EIN 31-1407658 • 501(c)2 • Grove City, OH

Profile

Title holding corporation for real property.

3403 Farm Bank Way Bldg 2Grove City, OH 43123

www.ibew71.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.29x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

2.65x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Source year 2024

Net Margin

68th percentile

37%

Higher net margin than 68% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$272,557

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 263.9% of source-year revenue.

501(c)2 • $500k-$1M nonprofits • Source year 2024

Asset Growth

48th percentile

-1.8%

Faster asset growth than 48% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

115%

Faster revenue growth than 89% of similar nonprofits.

501(c)2 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$930,384

Down $17,171 (-1.8%) from 2023

Liabilities

Down

$273,438

Down $55,250 (-17%) from 2023

Net Assets

Up

$656,946

Up $38,079 (+6.2%) from 2023

Revenue

Up

$103,282

Up $55,250 (+115%) from 2023

Expenses

Down

$65,203

Down $1,951 (-2.9%) from 2023

Net Income

Up

$38,079

Up $57,201 (+299%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,130,579Liabilities 2010: $820,182Net Assets 2010: $310,3972010Assets 2011: $1,107,170Liabilities 2011: $801,892Net Assets 2011: $305,2782011Assets 2012: $1,093,005Liabilities 2012: $793,591Net Assets 2012: $299,4142012Assets 2013: $1,060,945Liabilities 2013: $763,910Net Assets 2013: $297,0352013Assets 2014: $1,037,918Liabilities 2014: $161,515Net Assets 2014: $876,4032014Assets 2015: $1,009,852Liabilities 2015: $225,924Net Assets 2015: $783,9282015Assets 2016: $1,001,194Liabilities 2016: $236,455Net Assets 2016: $764,7392016Assets 2017: $989,990Liabilities 2017: $256,327Net Assets 2017: $733,6632017Assets 2018: $984,283Liabilities 2018: $269,756Net Assets 2018: $714,5272018Assets 2019: $990,532Liabilities 2019: $295,139Net Assets 2019: $695,3932019Assets 2020: $987,766Liabilities 2020: $311,507Net Assets 2020: $676,2592020Assets 2021: $985,313Liabilities 2021: $328,190Net Assets 2021: $657,1232021Assets 2022: $965,891Liabilities 2022: $327,902Net Assets 2022: $637,9892022Assets 2023: $947,555Liabilities 2023: $328,688Net Assets 2023: $618,8672023Assets 2024: $930,384Liabilities 2024: $273,438Net Assets 2024: $656,9462024

Highlighted filing

2024

Assets$930,384
Liabilities$273,438
Net Assets$656,946

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $105,6502010Expenses 2011: $101,1702011Expenses 2012: $93,9082012Revenue 2013: $96,100Expenses 2013: $101,080Net Income 2013: -$4,9802013Revenue 2014: $660,081Expenses 2014: $80,713Net Income 2014: $579,3682014Revenue 2015: $38,406Expenses 2015: $131,217Net Income 2015: -$92,8112015Revenue 2016: $48,032Expenses 2016: $67,329Net Income 2016: -$19,2972016Revenue 2017: $48,024Expenses 2017: $79,100Net Income 2017: -$31,0762017Revenue 2018: $48,026Expenses 2018: $67,162Net Income 2018: -$19,1362018Revenue 2019: $48,028Expenses 2019: $67,162Net Income 2019: -$19,1342019Revenue 2020: $48,030Expenses 2020: $67,164Net Income 2020: -$19,1342020Revenue 2021: $48,032Expenses 2021: $67,168Net Income 2021: -$19,1362021Revenue 2022: $48,319Expenses 2022: $67,453Net Income 2022: -$19,1342022Revenue 2023: $48,032Expenses 2023: $67,154Net Income 2023: -$19,1222023Revenue 2024: $103,282Expenses 2024: $65,203Net Income 2024: $38,0792024

Highlighted filing

2024

Revenue$103,282
Expenses$65,203
Net Income$38,079

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.93$0.27$0.66$0.10$0.07$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.33$0.62$0.05$0.07$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.33$0.64$0.05$0.07$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.33$0.66$0.05$0.07$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.31$0.68$0.05$0.07$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.99$0.30$0.70$0.05$0.07$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.27$0.71$0.05$0.07$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.99$0.26$0.73$0.05$0.08$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.00$0.24$0.76$0.05$0.07$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.23$0.78$0.04$0.13$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.16$0.88$0.66$0.08$0.58
2013Detailed filing. Detailed filing data is available for this year.$1.06$0.76$0.30$0.10$0.10$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.79$0.30$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.80$0.31$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.82$0.31$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 19, 2025
Return Version
2024v5.0
Gross Receipts
$103,282
Mission and Program Overview

Mission

Title holding corporation for real property.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$618,867$656,946▲ $38,079
Land, Buildings, and Equipment, Net$618,867$600,296▼ $18,571
Savings and Temporary Cash Investments$328,688$273,438▼ $55,250
Total Assets$947,555$930,384▼ $17,171
Other Assets Total-$56,650-
Liabilities
Other Liabilities$328,688$273,438▼ $55,250
Total Liabilities$328,688$273,438▼ $55,250
Net Assets / Fund Balance
Total Net Assets Fund Balance$618,867$656,946▲ $38,079
Total Liabilities and Net Assets / Fund Balance$947,555$930,384▼ $17,171

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$435,196$314,985$750,181
Land$165,100-$165,100
Other Assets Org$56,650--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Jeffery KesslerBusiness Man$272,557$272,557
Dirk I DozerVP/ Asst Bus$225,212$225,212
Walter W Gribble IiiPres/asst Bu$225,212$225,212
James B RoessnerRecording Se$200,376$200,376
Calvin MartinExec Brd/rep$145,778$145,778
Matthew BruggermanExec Brd/rep$36,000$36,000
Joshua MaloneExecutive Bo$600$600
Mitch MccloskeyExecutive Bo$600$600

Board Members and Trustees

NameTitle
Jeffery KesslerBusiness Manager
Cody DavisExec Brd/rep
Jason HostetlerExec Brd/rep
Walter W Gribble IiiPres/asst Bus Mgr
James B RoessnerRecording Secretary
Kurt WilliamsTreasurer
Dirk I DozerVP/ Asst Bus Mgr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$32
Other Revenue
$103,250
Change in Net Assets
$38,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$65,203
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$46,631
Depreciation Depletion---$18,572
Total Functional Expenses$0$0$0$65,203
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
Amounts Due to Affiliates$273,438
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Ibew local 71 building corporation (ein 31-1407658) is a 501(c)(2) title holding corporation affiliated with its parent international brotherhood union 0071 local (31-0684282). The affiliated organization manages this title holding corporation. The same constitution, by-laws, policies and procedures are in place and followed by both affiliated organizations. All related income and expenses related to the building and land are reported on its separately filed form 990. All cash assets relating to the building corporation are due to its affiliate, ibew local union 71.

Form 990, Page 6, Part VI, Line 6

Organized with members: organization structure is set by its affiliate international brotherhood union 0071 local (ein 31-0684282).

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

Ibew local 71 building corporation (ein 31-1407658) is a 501(c)(2) title holding corporation affiliated with its parent international brotherhood union 0071 local (31-0684282). The same constitution, by-laws, policies and procedures are in place and followed by both affiliated organizations. Members elect officers every three years.

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

Ibew local 71 building corporation (ein 31-1407658) is a 501(c)(2) title holding corporation affiliated with its parent international brotherhood union 0071 local (31-0684282). The same constitution, by-laws, policies and procedures are in place and followed by both affiliated organizations. Disbursements and decisions in regards to property, except for payments of regular or standing bills require the sanction of the local union by approval of members and/or the e-board. Also, members approve any changes to the bylaws.

Form 990, Page 6, Part VI, Line 9

Matthew bruggerman 4417 drycott street groveport, oh 43125

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

The form 990 was reviewed with the business manager of the organization prior to its filing. The business manager presented and examined the form 990 with the executive board.

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

The conflict of interest policy is included in the constitution by which our organization is governed. Any member or employee of the organization can contact the international ibew (an afficiated organization also govered by the constitution) with any complaint arising under the by-laws and constitution. The us department of labor requires all non-clerical employees to report on form lm-30 potential situations where there may be conflicts of interest. The lm-30 is available for inspection by the general public.

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

Ibew local 71 building corporation (ein 31-1407658) is a 501(c)(2) title holding corporation affiliated with its parent international brotherhood union 0071 local (31-0684282). The affiliated organization manages this title holding corporation. The officers managing this title holding corporation are compensated through its affiliate.

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

Ibew local 71 building corporation (ein 31-1407658) is a 501(c)(2) title holding corporation affiliated with its parent international brotherhood union 0071 local (31-0684282). The affiliated organization manages this title holding corporation. The officers or key employees involved in the management or care of this title holding corporation are compensated through its affiliate. Compensation is disclosed in the by- laws of the affiliate.

Form 990, Page 6, Part VI, Line 19

All governing documents, policies and financial statements are available upon request at the local union office. In addition, our organization files an annual financial report, form lm-2, with the department of labor and can be obtained in their online disclosure room.

Filing and Contact Details

Filer

Filer Name
Ibew Local 71
EIN
31-1407658
Phone
6145391394
Address
3403 FARM BANK WAY BLDG 2, GROVE CITY, OH 43123

Signing Officer

Name
Jeffery Kessler
Title
Business Manager
Phone
6145391394
Signed
2025-05-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffery Kessler
Formed
1994
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
2
Employees
0

Preparer

Firm
Teresa J Dittman CPA
Address
655 METRO PLACE S SUITE 600, DUBLIN, OH 43017-3394
Preparer
Teresa J Dittman
Phone
6143958745
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Any profits are returned to ibew local union no. 71 (31-0684282) to be used for its exempt function. Rental payments are used to maintain property.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSIT - 2280 CITYGATE, COLUMBUS OH
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JEFFERY KESSLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DIRK I DOZER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2WALTER W GRIBBLE III
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3JASON HOSTETLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4JAMES B ROESSNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5KURT WILLIAMS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm6CODY DAVIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VP/ ASST BUS MGR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2PRES/ASST BUS MGR
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4RECORDING SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt5TREASURER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY PROFITS ARE RETURNED TO IBEW LOCAL UNION NO. 71 (31-0684282) TO BE USED FOR ITS EXEMPT FUNCTION. RENTAL PAYMENTS ARE USED TO MAINTAIN PROPERTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IBEW LOCAL 71 BUILDING CORPORATION (EIN 31-1407658) IS A 501(C)(2) TITLE HOLDING CORPORATION AFFILIATED WITH ITS PARENT INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (31-0684282). THE AFFILIATED ORGANIZATION MANAGES THIS TITLE HOLDING CORPORATION. THE SAME CONSTITUTION, BY-LAWS, POLICIES AND PROCEDURES ARE IN PLACE AND FOLLOWED BY BOTH AFFILIATED ORGANIZATIONS. ALL RELATED INCOME AND EXPENSES RELATED TO THE BUILDING AND LAND ARE REPORTED ON ITS SEPARATELY FILED FORM 990. ALL CASH ASSETS RELATING TO THE BUILDING CORPORATION ARE DUE TO ITS AFFILIATE, IBEW LOCAL UNION 71.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZED WITH MEMBERS: ORGANIZATION STRUCTURE IS SET BY ITS AFFILIATE INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (EIN 31-0684282).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IBEW LOCAL 71 BUILDING CORPORATION (EIN 31-1407658) IS A 501(C)(2) TITLE HOLDING CORPORATION AFFILIATED WITH ITS PARENT INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (31-0684282). THE SAME CONSTITUTION, BY-LAWS, POLICIES AND PROCEDURES ARE IN PLACE AND FOLLOWED BY BOTH AFFILIATED ORGANIZATIONS. MEMBERS ELECT OFFICERS EVERY THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IBEW LOCAL 71 BUILDING CORPORATION (EIN 31-1407658) IS A 501(C)(2) TITLE HOLDING CORPORATION AFFILIATED WITH ITS PARENT INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (31-0684282). THE SAME CONSTITUTION, BY-LAWS, POLICIES AND PROCEDURES ARE IN PLACE AND FOLLOWED BY BOTH AFFILIATED ORGANIZATIONS. DISBURSEMENTS AND DECISIONS IN REGARDS TO PROPERTY, EXCEPT FOR PAYMENTS OF REGULAR OR STANDING BILLS REQUIRE THE SANCTION OF THE LOCAL UNION BY APPROVAL OF MEMBERS AND/OR THE E-BOARD. ALSO, MEMBERS APPROVE ANY CHANGES TO THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MATTHEW BRUGGERMAN 4417 DRYCOTT STREET GROVEPORT, OH 43125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FORM 990 WAS REVIEWED WITH THE BUSINESS MANAGER OF THE ORGANIZATION PRIOR TO ITS FILING. THE BUSINESS MANAGER PRESENTED AND EXAMINED THE FORM 990 WITH THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE INTERNATIONAL IBEW (AN AFFICIATED ORGANIZATION ALSO GOVERED BY THE CONSTITUTION) WITH ANY COMPLAINT ARISING UNDER THE BY-LAWS AND CONSTITUTION. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THE LM-30 IS AVAILABLE FOR INSPECTION BY THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8IBEW LOCAL 71 BUILDING CORPORATION (EIN 31-1407658) IS A 501(C)(2) TITLE HOLDING CORPORATION AFFILIATED WITH ITS PARENT INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (31-0684282). THE AFFILIATED ORGANIZATION MANAGES THIS TITLE HOLDING CORPORATION. THE OFFICERS MANAGING THIS TITLE HOLDING CORPORATION ARE COMPENSATED THROUGH ITS AFFILIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9IBEW LOCAL 71 BUILDING CORPORATION (EIN 31-1407658) IS A 501(C)(2) TITLE HOLDING CORPORATION AFFILIATED WITH ITS PARENT INTERNATIONAL BROTHERHOOD UNION 0071 LOCAL (31-0684282). THE AFFILIATED ORGANIZATION MANAGES THIS TITLE HOLDING CORPORATION. THE OFFICERS OR KEY EMPLOYEES INVOLVED IN THE MANAGEMENT OR CARE OF THIS TITLE HOLDING CORPORATION ARE COMPENSATED THROUGH ITS AFFILIATE. COMPENSATION IS DISCLOSED IN THE BY- LAWS OF THE AFFILIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE LOCAL UNION OFFICE. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT, FORM LM-2, WITH THE DEPARTMENT OF LABOR AND CAN BE OBTAINED IN THEIR ONLINE DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFERY KESSLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-19
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-19

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