Civic Intelligence

International Brotherhood of Electrical Workers Local Union 23

990 • Fiscal year 2018 • EIN 41-0135363

Aug 01, 2017 to Jul 31, 2018 • Filed on Nov 02, 2018

445 Etna Street Suite 61St Paul, MN 55106

(651) 774-6011

Siviq Scores

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

Liabilities / Assets

65th percentile

0.03x

Higher debt load relative to assets than 65% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

67th percentile

0.04x

Higher debt load relative to revenue than 67% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

87th percentile

$134,421

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 22.8% of source-year revenue.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-0.7%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$964,931

Up $91,918 (+11%) from 2017

Net Assets

Up

$940,691

Up $67,678 (+7.8%) from 2017

Liabilities

Up

$24,240

Up $24,240 from 2017

Revenue

Down

$590,764

Down $3,932 (-0.7%) from 2017

Expenses

Up

$523,086

Up $61,124 (+13%) from 2017

Net Income

Down

$67,678

Down $65,056 (-49%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $420,601Liabilities 2011: $16,110Net Assets 2011: $404,4912011Assets 2012: $455,098Liabilities 2012: $15,465Net Assets 2012: $439,6332012Assets 2013: $457,793Liabilities 2013: $13,740Net Assets 2013: $444,0532013Assets 2014: $548,798Liabilities 2014: $13,898Net Assets 2014: $534,9002014Assets 2015: $580,102Liabilities 2015: $12,241Net Assets 2015: $567,8612015Assets 2016: $740,279Liabilities 2016: $0Net Assets 2016: $740,2792016Assets 2017: $873,013Liabilities 2017: $0Net Assets 2017: $873,0132017Assets 2018: $964,931Liabilities 2018: $24,240Net Assets 2018: $940,6912018Assets 2019: $1,050,962Liabilities 2019: $11,332Net Assets 2019: $1,039,6302019Assets 2020: $1,086,393Liabilities 2020: $23,952Net Assets 2020: $1,062,4412020Assets 2021: $1,163,573Liabilities 2021: $12,609Net Assets 2021: $1,150,9642021Assets 2022: $1,236,141Liabilities 2022: $15,064Net Assets 2022: $1,221,0772022Assets 2023: $1,390,388Liabilities 2023: $15,370Net Assets 2023: $1,375,0182023Assets 2024: $1,505,994Liabilities 2024: $16,597Net Assets 2024: $1,489,3972024Assets 2025: $1,737,050Liabilities 2025: $16,972Net Assets 2025: $1,720,0782025

Highlighted filing

2018

Assets$964,931
Liabilities$24,240
Net Assets$940,691

Operations Trend

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

$1.0M$500K$0Expenses 2011: $522,2692011Expenses 2012: $432,6822012Revenue 2013: $542,077Expenses 2013: $537,860Net Income 2013: $4,2172013Revenue 2014: $565,335Expenses 2014: $473,692Net Income 2014: $91,6432014Revenue 2015: $551,061Expenses 2015: $512,129Net Income 2015: $38,9322015Revenue 2016: $736,320Expenses 2016: $563,902Net Income 2016: $172,4182016Revenue 2017: $594,696Expenses 2017: $461,962Net Income 2017: $132,7342017Revenue 2018: $590,764Expenses 2018: $523,086Net Income 2018: $67,6782018Revenue 2019: $613,799Expenses 2019: $514,860Net Income 2019: $98,9392019Revenue 2020: $618,088Expenses 2020: $595,277Net Income 2020: $22,8112020Revenue 2021: $650,018Expenses 2021: $561,495Net Income 2021: $88,5232021Revenue 2022: $659,884Expenses 2022: $589,771Net Income 2022: $70,1132022Revenue 2023: $710,254Expenses 2023: $556,313Net Income 2023: $153,9412023Revenue 2024: $787,609Expenses 2024: $673,230Net Income 2024: $114,3792024Revenue 2025: $837,223Expenses 2025: $606,542Net Income 2025: $230,6812025

Highlighted filing

2018

Revenue$590,764
Expenses$523,086
Net Income$67,678
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Nov 2, 2018
Return Version
2017v2.3
Gross Receipts
$590,764
Mission and Program Overview

Mission

To promote and support its members in every way possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$598,991$707,224▲ $108,233
Cash and Non-Interest-Bearing Accounts$264,307$249,146▼ $15,161
Land, Buildings, and Equipment, Net$5,697$4,543▼ $1,154
Investments in Publicly Traded Securities$2,574$2,574→ $0
Total Assets$873,013$964,931▲ $91,918
Other Assets Total$1,444$1,444→ $0
Liabilities
Accounts Payable and Accrued Expenses-$24,240-
Total Liabilities$0$24,240▲ $24,240
Net Assets / Fund Balance
Unrestricted Net Assets$873,013$940,691▲ $67,678
Total Net Assets Fund Balance$873,013$940,691▲ $67,678
Total Liabilities and Net Assets / Fund Balance$873,013$964,931▲ $91,918

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,543$4,423$8,966
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Duane a PetersBusiness ManFT$134,421$134,421
Michael H HoppePresidentPT$13,820$13,820
John MarzitelliRecording Se-$3,816$3,816
Daniel J KaldunVice Preside-$2,801$2,801
Jacob EspesethBoard Member-$1,020$1,020
Thomas L DouvierTreasurer-$930$930
Jonathon JacobsonBoard Member-$762$762
Randy MurrayBoard Member-$760$760
Russell BrownSgnt at Arms-$110$110
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$576,670
Investment Income
$9,560
Other Revenue
$4,534
Change in Net Assets
$67,678

Audited Revenue Reconciliation

Revenue per Audited Statements
$590,764
Total Revenue per Audited Statements
$590,764
Total Revenue per Form 990
$590,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$328,468
Other Expenses$194,618
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$142,596$15,844-$158,440
Other Salaries and Wages$54,858$36,363-$91,221
Fees for Services Legal$52,627$5,847-$58,474
Pension Plan Contributions$29,631$7,408-$37,039
Occupancy$24,063$10,313-$34,376
Other Employee Benefits$18,193$4,548-$22,741
Conferences and Meetings$21,010--$21,010
Payments to Affiliates$19,629--$19,629
Payroll Taxes$15,222$3,805-$19,027
Office Expenses$8,737$3,745-$12,482
Fees for Services Accounting$6,007$668-$6,675
Insurance-$1,822-$1,822
Depreciation Depletion$808$346-$1,154
Other Expenses$670$869-$869
All Other Expenses$470$202-$672
Total Functional Expenses$431,019$92,067$0$523,086

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$523,086
Total Expenses per Audited Statements$523,086
Total Expenses per Form 990$523,086
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
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, Page 6, Part VI, Line 6

ORGANIZED WITH MEMBERS

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

MEMBERS ELECT OFFICERS

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

Reviewed by board of directors prior to filing.

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

Monitored annually by board of directors

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

Reviewed by board and adjusted periodically

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

Reviewed by board and adjusted periodically

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Ibew Afl-cio Local Union 23
EIN
41-0135363
Phone
6517746011
Address
445 ETNA STREET SUITE 61, ST PAUL, MN 55106

Signing Officer

Name
Duane a Peters
Title
Business Manager
Phone
6517746011
Signed
2018-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duane a Peters
Formed
1940
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
8
Employees
15

Preparer

Firm
Lewis Kisch & Associates Ltd
Address
1125 SOUTH FRONTAGE ROAD SUITE 1, HASTINGS, MN 55033-2489
Preparer
Thomas a Madsen
Phone
6514373356
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Management has taken the position that the union has not undertaken any activities during the year that would result in significant unrelated business taxable income or affect the union's tax-exempt status. Information returns for the past three years remain open for examination by taxing jurisdictions.

Raw XML Appendix377 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.

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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0707224
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IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04543
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04423
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08966
IRS990ScheduleD/ExpensesSubtotalAmt0523086
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0590764
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS TAKEN THE POSITION THAT THE UNION HAS NOT UNDERTAKEN ANY ACTIVITIES DURING THE YEAR THAT WOULD RESULT IN SIGNIFICANT UNRELATED BUSINESS TAXABLE INCOME OR AFFECT THE UNION'S TAX-EXEMPT STATUS. INFORMATION RETURNS FOR THE PAST THREE YEARS REMAIN OPEN FOR EXAMINATION BY TAXING JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04543
IRS990ScheduleD/TotalExpensesPerForm990Amt0523086
IRS990ScheduleD/TotalRevenuePerForm990Amt0590764
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0590764
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0523086
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZED WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MONITORED ANNUALLY BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED BY BOARD AND ADJUSTED PERIODICALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REVIEWED BY BOARD AND ADJUSTED PERIODICALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AVAILABLE 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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0873013
IRS990/TotalAssetsEOYAmt0964931
IRS990/TotalAssetsGrp/BOYAmt0873013
IRS990/TotalAssetsGrp/EOYAmt0964931
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt092067
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0431019
IRS990/TotalFunctionalExpensesGrp/TotalAmt0523086
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt024240
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt024240
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0873013
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0940691
IRS990/TotalProgramServiceExpensesAmt0431019
IRS990/TotalProgramServiceRevenueAmt0576670
IRS990/TotalReportableCompFromOrgAmt0158440
IRS990/TotalRevenueGrp/ExclusionAmt014094
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0576670
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0590764
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0873013
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0964931
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0873013
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0940691
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0445 ETNA STREET SUITE 61
IRS990/USAddress/CityNm0SAINT PAUL
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055106
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.IBEW23.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DUANE A PETERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum06517746011
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IBEW AFL-CIO LOCAL UNION 23
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0410135363
ReturnHeader/Filer/PhoneNum06517746011
ReturnHeader/Filer/USAddress/AddressLine1Txt0445 ETNA STREET SUITE 61
ReturnHeader/Filer/USAddress/CityNm0ST PAUL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055106
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId015350BFB1AD727A280386E55135603B5800ECBDA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EB391D331F4D37A8FE22C1ECCEDDA57CDE19B825
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt023.30.229.221
ReturnHeader/FilingSecurityInformation/IPDt02018-11-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:37:23
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411620961
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEWIS KISCH & ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01125 SOUTH FRONTAGE ROAD SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HASTINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0550332489
ReturnHeader/PreparerPersonGrp/PhoneNum06514373356
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS A MADSEN
ReturnHeader/ReturnTs02018-11-05T11:37:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-08-01
ReturnHeader/TaxPeriodEndDt02018-07-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.02$1.72$0.84$0.61$0.23
2024Detailed filing. Detailed filing data is available for this year.$1.51$0.02$1.49$0.79$0.67$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.39$0.02$1.38$0.71$0.56$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.24$0.02$1.22$0.66$0.59$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.16$0.01$1.15$0.65$0.56$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.02$1.06$0.62$0.60$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.01$1.04$0.61$0.51$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.96$0.02$0.94$0.59$0.52$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.59$0.46$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.74$0.56$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.58$0.01$0.57$0.55$0.51$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.53$0.57$0.47$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.01$0.44$0.54$0.54$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.02$0.44$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.02$0.40$0.52
Peer Organizations

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