Civic Intelligence

Iron Workers Union Local #22 Apprentice Fund

990 • Fiscal year 2013 • EIN 35-1177556

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 31, 2014

5600 Dividend Road Suite B46241

(317) 635-4766

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

42nd percentile

0.01x

Higher debt load relative to revenue than 42% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Net Margin

22nd percentile

-4.5%

Higher net margin than 22% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

67th percentile

$142,383

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 21.8% of source-year revenue.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

$1,902,750

No earlier filing loaded for comparison.

Net Assets

$1,895,742

No earlier filing loaded for comparison.

Liabilities

$7,008

No earlier filing loaded for comparison.

Revenue

$652,906

No earlier filing loaded for comparison.

Expenses

$682,482

No earlier filing loaded for comparison.

Net Income

-$29,576

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2013: $1,902,750Liabilities 2013: $7,008Net Assets 2013: $1,895,7422013Assets 2014: $1,963,408Liabilities 2014: $348Net Assets 2014: $1,963,0602014Assets 2015: $2,057,072Liabilities 2015: $1,545Net Assets 2015: $2,055,5272015Assets 2016: $2,001,872Liabilities 2016: $1,505Net Assets 2016: $2,000,3672016Assets 2017: $2,066,004Liabilities 2017: $1,170Net Assets 2017: $2,064,8342017Assets 2018: $1,942,377Liabilities 2018: -$51Net Assets 2018: $1,942,4282018Assets 2019: $2,035,686Liabilities 2019: $2,782Net Assets 2019: $2,032,9042019Assets 2021: $2,380,880Liabilities 2021: $4,675Net Assets 2021: $2,376,2052021Assets 2022: $2,178,196Liabilities 2022: $10,763Net Assets 2022: $2,167,4332022Assets 2024: $3,389,540Liabilities 2024: $9,820Net Assets 2024: $3,379,7202024

Highlighted filing

2013

Assets$1,902,750
Liabilities$7,008
Net Assets$1,895,742

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $652,906Expenses 2013: $682,482Net Income 2013: -$29,5762013Revenue 2014: $811,449Expenses 2014: $725,710Net Income 2014: $85,7392014Revenue 2015: $846,790Expenses 2015: $720,894Net Income 2015: $125,8962015Revenue 2016: $614,007Expenses 2016: $675,486Net Income 2016: -$61,4792016Revenue 2017: $770,136Expenses 2017: $757,551Net Income 2017: $12,5852017Revenue 2018: $888,764Expenses 2018: $921,650Net Income 2018: -$32,8862018Revenue 2019: $1,048,648Expenses 2019: $1,037,358Net Income 2019: $11,2902019Revenue 2021: $1,251,792Expenses 2021: $1,200,275Net Income 2021: $51,5172021Revenue 2022: $1,249,029Expenses 2022: $1,192,329Net Income 2022: $56,7002022Revenue 2024: $2,177,254Expenses 2024: $1,464,612Net Income 2024: $712,6422024

Highlighted filing

2013

Revenue$652,906
Expenses$682,482
Net Income-$29,576
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 31, 2014
Return Version
2013v3.0
Gross Receipts
$709,546
Mission and Program Overview

Mission

To carefully select and train individuals to become qualified workers in all facets of our trade in our craft jurisdiction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,418,526$1,370,530▼ $47,996
Investments in Publicly Traded Securities$380,918$459,106▲ $78,188
Savings and Temporary Cash Investments$72,213$73,114▲ $901
Total Assets$1,871,657$1,902,750▲ $31,093
Liabilities
Accounts Payable and Accrued Expenses$4,281$7,008▲ $2,727
Total Liabilities$4,281$7,008▲ $2,727
Net Assets / Fund Balance
Unrestricted Net Assets$1,867,376$1,895,742▲ $28,366
Total Net Assets Fund Balance$1,867,376$1,895,742▲ $28,366
Total Liabilities and Net Assets / Fund Balance$1,871,657$1,902,750▲ $31,093

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$702,655$27,376$730,031
Leasehold Improvements$516,416$122,788$639,204
Equipment$147,094$180,790$327,884
Land$4,365-$4,365
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey StinsonCommittee Member--$142,383$142,383
Pascal KatemeCoordinatorFT$84,968$42,000$126,968
Thomas MauserCommittee Member-$763$123,092$123,855

Board Members and Trustees

NameTitle
Roger BannerCommittee Chairman
Michael KerrCommittee Member
Willie HarmonCommittee Member
Rick CrumSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$249,181
Program Service Revenue
$370,918
Investment Income
$33,375
Other Revenue
$-568
Change in Net Assets
$-29,576

Audited Revenue Reconciliation

Revenue per Audited Statements
$652,906
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$71,735
Total Revenue per Audited Statements
$724,641
Total Revenue per Form 990
$652,906
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$390,611
Salaries, Compensation, and Employee Benefits$291,871
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$137,451
Current Officers, Directors, Trustees, and Key Employees---$127,731
Depreciation Depletion---$67,943
All Other Expenses---$27,747
Office Expenses---$23,082
Other Expenses---$21,000
Payroll Taxes---$19,694
Fees for Services Accounting---$17,045
Other Employee Benefits---$6,995
Travel---$5,120
Insurance---$4,836
Fees for Services Other---$4,648
Fees for Services Legal---$220
Total Functional Expenses$0$0$0$682,482

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$696,275
Expenses per Audited Statements$682,482
Total Expenses per Form 990$682,482
Expenses Not Reported on Form 990$13,793
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,793
Fundraising Gross Income$13,225
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There is no committee, other than the board of trustees, with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

A draft of the 990 was reviewed with the coordinator. The coordinator forwarded the 990 to all members of the executive board and all members of the board of trustees. All issues were resolved prior to filing.

Form 990, Part VI, Section B, Line 15

Compensation is set by union by-laws and the collective bargaining agreement.

Form 990, Part VI, Section C, Line 19

All governing documents and the finacial statements are available upon request at the organizations administrative office.

FORM 990, PART VII, SECTION A, LINE 1A, PART F:

Estimated amount of other compensation from the organization and related organizations represents union health & welfare and retirement benefits.

FORM 990, PART VI, LINE 6 AND 7A:

The apprentice fund is affiliated with the international association of bridge, structural, ornamental and reinforcing iron workers local union #22 (lu #22). The members of lu #22 elect the governing body of the apprentice fund.

Filing and Contact Details

Filer

EIN
35-1177556
Phone
3176354766

Signing Officer

Name
Pascal Kateme
Title
Coordinator
Phone
3176354766
Signed
2014-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pascal Kateme
Formed
1969
Legal Domicile
In
Voting Board Members
6
Independent Board Members
3
Employees
27
Volunteers
0

Preparer

Preparer
Shawn Antell CPA
Phone
3172360888
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 1C:

The organization had no reportable transactions subject to the back up withholding rules.

FORM 990, PART XII, LINE 1:

Accounting method used to prepare the form 990: modified cash basis

FORM 990, PART XII, LINE 2C:

The board of trustees assumes responsibility for oversight of the audit of its financial statements and selection of independent accountants.

Financial Statement Notes

PART X, LINE 2:

The financial accounting standards board (fasb) has issued an interpretation on accounting for uncertainty in income taxes. This interpretation addresses the accounting for uncertainties in income taxes recognized in an entity's financial statements and prescribes a threshold of more-likely-than-not for recognition and de-recognition of tax positions taken or expected to be taken in a tax return. The determination of tax exempt status is considered to be a tax position taken with respect to the provisions of the interpretation. The fund's policy is to evaluate the likelihood that its uncertain tax positions will prevail upon examination based on the extent to which those positions have substantial support within the internal revenue code and regulations, revenue rulings, court decisions and other evidence. It is the opinion of management that the fund has no uncertain tax positions. The fund would recognize interest and penalties related to unrecognized tax benefits in interest expense should they occur. There were no interest or penalties related to income taxes in 2013 or 2012. With few exceptions, the fund is no longer subject to examinations by federal or state tax authorities for years before 2010.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

SPECIAL EVENTS

PART XII, LINE 2D - OTHER ADJUSTMENTS:

SPECIAL EVENTS

PART XI, LINE 2D AND PART XII, LINE 2D:

Fundraising event revenue and expense recorded differently for financial statement purposes and form 990 purposes.

Raw XML Appendix400 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04281
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt07008
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO CAREFULLY SELECT AND TRAIN INDIVIDUALS TO BECOME QUALIFIED WORKERS IN ALL FACETS OF OUR TRADE IN OUR CRAFT JURISDICTION.
IRS990/AllOtherExpensesGrp/TotalAmt027747
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10PASCAL KATEME
IRS990/BooksInCareOfDetail/PhoneNum03176354766
IRS990/BooksInCareOfDetail/USAddress/AddressLine105600 DIVIDEND ROAD STE B
IRS990/BooksInCareOfDetail/USAddress/City0INDIANAPOLIS
IRS990/BooksInCareOfDetail/USAddress/State0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCode046241
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0127731
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0249181
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt033375
IRS990/CYOtherExpensesAmt0390611
IRS990/CYOtherRevenueAmt0-568
IRS990/CYProgramServiceRevenueAmt0370918
IRS990/CYRevenuesLessExpensesAmt0-29576
IRS990/CYSalariesCompEmpBnftPaidAmt0291871
IRS990/CYTotalExpensesAmt0682482
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0652906
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt067943
IRS990/Desc0IRON WORKERS APPRENTICESHIP TRAINING
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DoingBusinessAsName/BusinessNameLine10IRON WORKERS LOCAL #22 JATC
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt027
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt017045
IRS990/FeesForServicesLegalGrp/TotalAmt0220
IRS990/FeesForServicesOtherGrp/TotalAmt04648
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt645.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt247000
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt454000
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt642000
IRS990/Form990PartVIISectionAGrp/PersonNm0ROGER BANNER
IRS990/Form990PartVIISectionAGrp/PersonNm1RICK CRUM
IRS990/Form990PartVIISectionAGrp/PersonNm2THOMAS MAUSER
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL KERR
IRS990/Form990PartVIISectionAGrp/PersonNm4JEFFREY STINSON
IRS990/Form990PartVIISectionAGrp/PersonNm5WILLIE HARMON
IRS990/Form990PartVIISectionAGrp/PersonNm6PASCAL KATEME
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2763
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt684968
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt276092
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt488383
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMITTEE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6COORDINATOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt013793
IRS990/FundraisingGrossIncomeAmt013225
IRS990/GainOrLossGrp/OtherAmt0-107
IRS990/GainOrLossGrp/SecuritiesAmt014591
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0249181
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt02126
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt055205
IRS990/GrossReceiptsAmt0709546
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt04836
IRS990/InvestmentIncomeGrp/ExclusionAmt018891
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018891
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0380918
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0459106
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0330954
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01418526
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01370530
IRS990/LandBldgEquipCostOrOtherBssAmt01701484
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt02233
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt040614
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF APPRENTICE TRAINING IS TO ENCOURAGE CAREFUL SELECTION OF PERSONS COMING INTO THE TRADE AND TO TRAIN APPRENTICES WHO ARE NOW IN THE TRADE, TO ASSIST IN PROVIDING TRAINING THAT WILL EQUIP THEM FOR PROFITABLE EMPLOYMENT AND GOOD CITIZENSHIP, AND TO FURTHER THE ASSURANCE OF QUALIFIED WORKERS TO THE EMPLOYER TO END THAT THE PUBLIC MAY RECEIVE THE BEST POSSIBLE WORK AVAILABLE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01867376
IRS990/NetAssetsOrFundBalancesEOYAmt01895742
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt014484
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt014484
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-568
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-568
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt057942
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt023082
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06995
IRS990/OtherExpensesGrp/Desc0STUDENT FEES
IRS990/OtherExpensesGrp/Desc1SCHOOL SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3RENT
IRS990/OtherExpensesGrp/TotalAmt0164404
IRS990/OtherExpensesGrp/TotalAmt128230
IRS990/OtherExpensesGrp/TotalAmt226336
IRS990/OtherExpensesGrp/TotalAmt321000
IRS990/OtherSalariesAndWagesGrp/TotalAmt0137451
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt019694
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PASCAL KATEME
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0UNION MEMBER CONTRIBUT
IRS990/ProgramServiceRevenueGrp/Desc1SALE OF BOOKS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0362010
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18908
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0362010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18908
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0318333
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt075909
IRS990/PYOtherExpensesAmt0415737
IRS990/PYOtherRevenueAmt0725
IRS990/PYProgramServiceRevenueAmt0363280
IRS990/PYRevenuesLessExpensesAmt065854
IRS990/PYSalariesCompEmpBnftPaidAmt0276656
IRS990/PYTotalExpensesAmt0692393
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0758247
IRS990/ReconcilationRevenueExpnssAmt0-29576
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt072213
IRS990/SavingsAndTempCashInvstGrp/EOYAmt073114
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0702655
IRS990ScheduleD/BuildingsGrp/DepreciationAmt027376
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0730031
IRS990ScheduleD/EquipmentGrp/BookValueAmt0147094
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0180790
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0327884
IRS990ScheduleD/ExpensesNotReportedAmt013793
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0682482
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt04365
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04365
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0516416
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0122788
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0639204
IRS990ScheduleD/NetUnrealizedGainsInvstAmt057942
IRS990ScheduleD/OtherExpensesIncludedAmt013793
IRS990ScheduleD/OtherRevenueAmt013793
IRS990ScheduleD/RevenueNotReportedAmt071735
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0652906
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) HAS ISSUED AN INTERPRETATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS INTERPRETATION ADDRESSES THE ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF MORE-LIKELY-THAN-NOT FOR RECOGNITION AND DE-RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE DETERMINATION OF TAX EXEMPT STATUS IS CONSIDERED TO BE A TAX POSITION TAKEN WITH RESPECT TO THE PROVISIONS OF THE INTERPRETATION. THE FUND'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE FUND HAS NO UNCERTAIN TAX POSITIONS. THE FUND WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE SHOULD THEY OCCUR. THERE WERE NO INTEREST OR PENALTIES RELATED TO INCOME TAXES IN 2013 OR 2012. WITH FEW EXCEPTIONS, THE FUND IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL OR STATE TAX AUTHORITIES FOR YEARS BEFORE 2010.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING EVENT REVENUE AND EXPENSE RECORDED DIFFERENTLY FOR FINANCIAL STATEMENT PURPOSES AND FORM 990 PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XI, LINE 2D AND PART XII, LINE 2D:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01370530
IRS990ScheduleD/TotalExpensesPerForm990Amt0682482
IRS990ScheduleD/TotalRevenuePerForm990Amt0652906
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0724641
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0696275
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAD NO REPORTABLE TRANSACTIONS SUBJECT TO THE BACK UP WITHHOLDING RULES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE IS NO COMMITTEE, OTHER THAN THE BOARD OF TRUSTEES, WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE 990 WAS REVIEWED WITH THE COORDINATOR. THE COORDINATOR FORWARDED THE 990 TO ALL MEMBERS OF THE EXECUTIVE BOARD AND ALL MEMBERS OF THE BOARD OF TRUSTEES. ALL ISSUES WERE RESOLVED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS SET BY UNION BY-LAWS AND THE COLLECTIVE BARGAINING AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS AND THE FINACIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATIONS ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACCOUNTING METHOD USED TO PREPARE THE FORM 990: MODIFIED CASH BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT ACCOUNTANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ESTIMATED AMOUNT OF OTHER COMPENSATION FROM THE ORGANIZATION AND RELATED ORGANIZATIONS REPRESENTS UNION HEALTH & WELFARE AND RETIREMENT BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE APPRENTICE FUND IS AFFILIATED WITH THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS LOCAL UNION #22 (LU #22). THE MEMBERS OF LU #22 ELECT THE GOVERNING BODY OF THE APPRENTICE FUND.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 1C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VII, SECTION A, LINE 1A, PART F:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, LINE 6 AND 7A:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10INTRNL ASSOC OF BRIDGE STRUCT ORNMNTL & REINFORCG IRON WORKERS LOCAL UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0350415585
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine105600 DIVIDEND ROAD SUITE A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0INDIANAPOLIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode046241
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01871657
IRS990/TotalAssetsEOYAmt01902750
IRS990/TotalAssetsGrp/BOYAmt01871657
IRS990/TotalAssetsGrp/EOYAmt01902750
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0249181
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/TotalAmt0682482
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04281
IRS990/TotalLiabilitiesEOYAmt07008
IRS990/TotalLiabilitiesGrp/BOYAmt04281
IRS990/TotalLiabilitiesGrp/EOYAmt07008
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01867376
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01895742
IRS990/TotalOtherCompensationAmt0143000
IRS990/TotalProgramServiceRevenueAmt0370918
IRS990/TotalReportableCompFromOrgAmt085731
IRS990/TotalRevenueGrp/ExclusionAmt032807
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0370918
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0652906
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01871657
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01902750
IRS990/TotReportableCompRltdOrgAmt0164475
IRS990/TravelGrp/TotalAmt05120
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01867376
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01895742
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine105600 DIVIDEND ROAD SUITE B
IRS990/USAddress/City0INDIANAPOLIS
IRS990/USAddress/State0IN
IRS990/USAddress/ZIPCode046241
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.IW22JAC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PASCAL KATEME
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03176354766
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine10IRON WORKERS UNION LOCAL #22 APPRENTICE FUND
ReturnHeader/Filer/BusinessNameControlTxt0IRON
ReturnHeader/Filer/EIN0351177556
ReturnHeader/Filer/PhoneNum03176354766
ReturnHeader/Filer/USAddress/AddressLine105600 DIVIDEND ROAD SUITE B
ReturnHeader/Filer/USAddress/City0INDIANAPOLIS
ReturnHeader/Filer/USAddress/State0IN
ReturnHeader/Filer/USAddress/ZIPCode046241
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351140303
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SHERCK HUSSEY JOHNSON & MCNAUGHTON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101402 N CAPITOL AVE SUITE 150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0462022316
ReturnHeader/PreparerPersonGrp/PhoneNum03172360888
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHAWN ANTELL CPA
ReturnHeader/ReturnTs02014-11-04T07:03:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)5 • $1M-$5M nonprofits