Civic Intelligence

Ironworkers Local Union 396

990 • Fiscal year 2014 • EIN 43-0193473

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 03, 2014

2500 South 59th Street63110

(314) 647-3008

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

37th percentile

0.02x

Higher debt load relative to revenue than 37% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Net Margin

10th percentile

-13%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

21st percentile

$100,411

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Asset Growth

12th percentile

-6.2%

Faster asset growth than 12% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

21st percentile

-2.8%

Faster revenue growth than 21% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2012 to 2014

Assets

Down

$6,616,502

Down $440,564 (-6.2%) from 2013

Net Assets

Down

$6,554,796

Down $433,639 (-6.2%) from 2013

Liabilities

Down

$61,706

Down $6,925 (-10%) from 2013

Revenue

$3,303,516

No earlier filing loaded for comparison.

Expenses

Up

$3,722,012

Up $465,496 (+14%) from 2013

Net Income

-$418,496

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.

$20M$15M$10M$5.0M$0Assets 2012: $6,941,713Liabilities 2012: $57,244Net Assets 2012: $6,884,4692012Assets 2013: $7,057,066Liabilities 2013: $68,631Net Assets 2013: $6,988,4352013Assets 2014: $6,616,502Liabilities 2014: $61,706Net Assets 2014: $6,554,7962014Assets 2015: $6,789,592Liabilities 2015: $55,046Net Assets 2015: $6,734,5462015Assets 2016: $8,401,006Liabilities 2016: $68,717Net Assets 2016: $8,332,2892016Assets 2017: $9,369,762Liabilities 2017: $61,198Net Assets 2017: $9,308,5642017Assets 2018: $9,880,880Liabilities 2018: $66,854Net Assets 2018: $9,814,0262018Assets 2019: $11,560,272Liabilities 2019: $64,404Net Assets 2019: $11,495,8682019Assets 2020: $16,997,172Liabilities 2020: $4,790,455Net Assets 2020: $12,206,7172020Assets 2021: $15,885,647Liabilities 2021: $4,364,358Net Assets 2021: $11,521,2892021Assets 2022: $15,873,487Liabilities 2022: $4,128,114Net Assets 2022: $11,745,3732022Assets 2023: $14,213,719Liabilities 2023: $2,699,149Net Assets 2023: $11,514,5702023Assets 2024: $14,443,444Liabilities 2024: $2,528,339Net Assets 2024: $11,915,1052024Assets 2025: $14,240,601Liabilities 2025: $1,672,832Net Assets 2025: $12,567,7692025

Highlighted filing

2014

Assets$6,616,502
Liabilities$61,706
Net Assets$6,554,796

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $3,498,951Expenses 2012: $3,647,810Net Income 2012: -$148,8592012Expenses 2013: $3,256,5162013Revenue 2014: $3,303,516Expenses 2014: $3,722,012Net Income 2014: -$418,4962014Revenue 2015: $3,626,999Expenses 2015: $3,451,708Net Income 2015: $175,2912015Revenue 2016: $4,727,715Expenses 2016: $3,286,373Net Income 2016: $1,441,3422016Revenue 2017: $4,385,953Expenses 2017: $3,255,241Net Income 2017: $1,130,7122017Revenue 2018: $4,252,637Expenses 2018: $3,591,129Net Income 2018: $661,5082018Revenue 2019: $4,790,291Expenses 2019: $3,358,918Net Income 2019: $1,431,3732019Revenue 2020: $4,242,829Expenses 2020: $3,767,386Net Income 2020: $475,4432020Revenue 2021: $3,668,984Expenses 2021: $4,251,656Net Income 2021: -$582,6722021Revenue 2022: $5,253,916Expenses 2022: $4,241,523Net Income 2022: $1,012,3932022Revenue 2023: $4,728,156Expenses 2023: $4,745,483Net Income 2023: -$17,3272023Revenue 2024: $4,775,093Expenses 2024: $4,469,901Net Income 2024: $305,1922024Revenue 2025: $5,322,530Expenses 2025: $4,860,426Net Income 2025: $462,1042025

Highlighted filing

2014

Revenue$3,303,516
Expenses$3,722,012
Net Income-$418,496
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 3, 2014
Return Version
2013v3.0
Gross Receipts
$4,655,992
Mission and Program Overview

Mission

Labor union local that promotes the economic well-being of iron workers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,967,689$5,782,037▼ $185,652
Savings and Temporary Cash Investments$786,687$487,470▼ $299,217
Land, Buildings, and Equipment, Net$285,438$345,313▲ $59,875
Cash and Non-Interest-Bearing Accounts$1,600$1,600→ $0
Investments Other Securities$500--
Accounts Receivable$15,152$82▼ $15,070
Total Assets$7,057,066$6,616,502▼ $440,564
Liabilities
Accounts Payable and Accrued Expenses$68,631$61,706▼ $6,925
Total Liabilities$68,631$61,706▼ $6,925
Net Assets / Fund Balance
Unrestricted Net Assets$6,988,435$6,554,796▼ $433,639
Total Net Assets Fund Balance$6,988,435$6,554,796▼ $433,639
Total Liabilities and Net Assets / Fund Balance$7,057,066$6,616,502▼ $440,564

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$108,530$243,495$352,025
Other Land Buildings$188,287$3,191$191,478
Equipment$5,850$145,422$151,272
Land$42,646-$42,646
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas Mcneil JrBusiness ManagerFT$99,398$1,013$100,411
Michael ButlerBusiness AgentFT$91,663$1,210$92,873
William TrendleyBusiness AgentFT$91,470$1,088$92,558
William BrennellPresidentFT$91,327$993$92,320
Donald RobertsonFin. Sec. Treas.FT$89,450-$89,450
Charles DeckerRecording Secretary-$5,678-$5,678
Travis BarnesVice President-$5,178-$5,178
Michael HeibeckExecutive Board-$4,868-$4,868
Frank Winterer JrExecutive Board-$2,198-$2,198
Robert HuntExecutive Board-$1,725-$1,725
Brian SandersExecutive Board-$1,622-$1,622
Shane CrossExecutive Board-$1,622-$1,622
Jay MasonTrustee-$640-$640
Mike WalshTrustee-$542-$542

Board Members and Trustees

NameTitle
Brian SprungExamining Board
Jeremy JarvisExamining Board
Shannon NorrisExamining Board
Marvin DuncanTrustee
Carol FaulknerConductor
Ron JarvisSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,795,659
Investment Income
$400,370
Other Revenue
$107,487
Change in Net Assets
$-418,496

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,303,516
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,303,516
Total Revenue per Form 990
$3,303,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,390,104
Salaries, Compensation, and Employee Benefits$1,331,908
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$670,763
Current Officers, Directors, Trustees, and Key Employees---$473,348
Other Employee Benefits---$415,783
Other Salaries and Wages---$250,747
Pension Plan Contributions---$140,001
Office Expenses---$95,236
All Other Expenses---$87,602
Other Expenses---$71,490
Advertising---$61,479
Payroll Taxes---$52,029
Depreciation Depletion---$38,238
Insurance---$37,839
Conferences and Meetings---$33,945
Occupancy---$29,446
Fees for Services Accounting---$25,370
Fees for Services Legal---$1,184
Total Functional Expenses$0$0$0$3,722,012

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,722,012
Total Expenses per Audited Statements$3,722,012
Total Expenses per Form 990$3,722,012
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 2

Ron jarvis serves as the sgt at arms while jeremy jarvis serves as a member of the examining board. The two are related; however, the local does not feel there are any issues having both serve concurrently.

Form 990, Part VI, Section A, Line 6

Union members are initiated into the local union.

Form 990, Part VI, Section A, Line 7A

All journeyman union members that are in goodstanding at the time of elections are eligible to run and vote for each office of the executive board (governing body).

Form 990, Part VI, Section A, Line 7B

The governing body makes recommendations to the membership, but final approval of all decisions is subject to vote by the journeymen membership.

Form 990, Part VI, Section B, Line 11

Members of the board of directors receive a draft copy of the tax return via electronic mail for review with a reasonable amount of time to review and provide questions or comments to the tax preparer before return is timely filed.

Form 990, Part VI, Section B, Line 12

Taxpayer does not currently have a written conflict of interest policy enacted. The organization is currently reviewing the implementation of such a policy.

Form 990, Part VI, Section B, Line 15

Compensation is based on union wages.

Form 990, Part VI, Section C, Line 19

Tax payer makes publicly available only those documents required under federal law.

Filing and Contact Details

Filer

EIN
43-0193473
Phone
3146473008

Signing Officer

Name
Donald Robertson
Title
Financial Officer
Phone
3146473008
Signed
2014-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Robertson
Formed
1924
Legal Domicile
Mo
Voting Board Members
20
Independent Board Members
20
Employees
35
Volunteers
0

Preparer

Preparer
R Christopher Madison
Phone
3148844000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No changes from the prior year.

Financial Statement Notes

PART X, LINE 2:

The local also follows gaap for accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must more-likely-than-not be sustained upon examination by taxing authorities. A likelihood of more than 50 percent is applied to the meaning of more-likely-than not. The local's management is of the opinion that there are no material uncertain tax positions to be accounted for in the financial statements under the rules. The local recognizes interest and penalties, if any, related to unrecognized tax benefits in interest expense. The federal and state income tax returns of the local are subject to examination by the respective taxing authorities, generally for three years after they were filed.

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IRS990/Form990PartVIISectionAGrp/TitleTxt14BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18FIN. SEC. TREAS.
IRS990/Form990PartVIISectionAGrp/TitleTxt19BUSINESS MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01924
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt016712
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01369188
IRS990/GrossReceiptsAmt04655992
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt037839
IRS990/InvestmentIncomeGrp/ExclusionAmt0383658
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0383658
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0500
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05967689
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05782037
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0392108
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0285438
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0345313
IRS990/LandBldgEquipCostOrOtherBssAmt0737421
IRS990/LegalDomicileStateCd0MO
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01352476
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0LABOR UNION LOCAL THAT PROMOTES THE ECONOMIC WELL-BEING OF IRON WORKERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06988435
IRS990/NetAssetsOrFundBalancesEOYAmt06554796
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt016712
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt016712
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt029446
IRS990/OfficeExpensesGrp/TotalAmt095236
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0415783
IRS990/OtherExpensesGrp/Desc0CONTRACTOR PAYMENTS
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2EXPENSES OF UNION OFFIC
IRS990/OtherExpensesGrp/Desc3FIELD STEWARD EXPENSE
IRS990/OtherExpensesGrp/TotalAmt01079572
IRS990/OtherExpensesGrp/TotalAmt179603
IRS990/OtherExpensesGrp/TotalAmt278337
IRS990/OtherExpensesGrp/TotalAmt371490
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ADVANCES FROM TARGET
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt088017
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt119470
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt088017
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt119470
IRS990/OtherRevenueTotalAmt0107487
IRS990/OtherSalariesAndWagesGrp/TotalAmt0250747
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0670763
IRS990/PayrollTaxesGrp/TotalAmt052029
IRS990/PensionPlanContributionsGrp/TotalAmt0140001
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0DONALD ROBERTSON
IRS990/PriorPeriodAdjustmentsAmt0-15143
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813930
IRS990/ProgramServiceRevenueGrp/BusinessCd1813930
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1FEES AND ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02221499
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1574160
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02221499
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1574160
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt048850
IRS990/PYContributionsGrantsAmt02469936
IRS990/PYGrantsAndSimilarPaidAmt025198
IRS990/PYInvestmentIncomeAmt0261138
IRS990/PYOtherExpensesAmt01931966
IRS990/PYOtherRevenueAmt0105563
IRS990/PYProgramServiceRevenueAmt0523845
IRS990/PYRevenuesLessExpensesAmt0103966
IRS990/PYSalariesCompEmpBnftPaidAmt01250502
IRS990/PYTotalExpensesAmt03256516
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03360482
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-418496
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0786687
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0487470
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt015917
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/DuesAssessmentsAmt02795559
IRS990ScheduleC/Form1120POLFiledInd01
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt015917
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0431896253
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine10LOCAL 396 VOLUNTARY FUND
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine102500 SOUTH 59TH STREET
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/City0SAINT LOUIS
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/State0MO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCode063110
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0DURING TIMES OF ELECTION THE LOCAL 396 PROVIDES MEMBERS AFTER-HOURS USE OF EXISTING PHONE LINES FOR SUCH ACTIVITIES AS REMINDING MEMBERS TO VOTE AND SETTING UP RIDES TO GET TO THE POLLS. MEMBERS OF THE LOCAL CAN VOLUNTARILY CONTRIBUTE TO THE IRON WORKERS 396 VOLUNTARY FUND THROUGH A PAYROLL DEDUCTION. THE VOLUNTARY CONTRIBUTIONS ARE EARMARKED FOR THE SEPARATELY SEGREGATED VOLUNTARY FUND AND THE LOCAL PROMPTLY AND DIRECTLY TRANSFERS THE CONTRIBUTIONS TO THAT FUND.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, QUESTION 1
IRS990ScheduleC/TaxableAmt0-15917
IRS990ScheduleD/BuildingsGrp/BookValueAmt0108530
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0243495
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0352025
IRS990ScheduleD/EquipmentGrp/BookValueAmt05850
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0145422
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0151272
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03722012
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt042646
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt042646
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0188287
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03191
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0191478
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03303516
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL ALSO FOLLOWS GAAP FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. A LIKELIHOOD OF MORE THAN 50 PERCENT IS APPLIED TO THE MEANING OF MORE-LIKELY-THAN NOT. THE LOCAL'S MANAGEMENT IS OF THE OPINION THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THE RULES. THE LOCAL RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. THE FEDERAL AND STATE INCOME TAX RETURNS OF THE LOCAL ARE SUBJECT TO EXAMINATION BY THE RESPECTIVE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0345313
IRS990ScheduleD/TotalExpensesPerForm990Amt03722012
IRS990ScheduleD/TotalRevenuePerForm990Amt03303516
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03303516
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03722012
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RON JARVIS SERVES AS THE SGT AT ARMS WHILE JEREMY JARVIS SERVES AS A MEMBER OF THE EXAMINING BOARD. THE TWO ARE RELATED; HOWEVER, THE LOCAL DOES NOT FEEL THERE ARE ANY ISSUES HAVING BOTH SERVE CONCURRENTLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNION MEMBERS ARE INITIATED INTO THE LOCAL UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL JOURNEYMAN UNION MEMBERS THAT ARE IN GOODSTANDING AT THE TIME OF ELECTIONS ARE ELIGIBLE TO RUN AND VOTE FOR EACH OFFICE OF THE EXECUTIVE BOARD (GOVERNING BODY).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY MAKES RECOMMENDATIONS TO THE MEMBERSHIP, BUT FINAL APPROVAL OF ALL DECISIONS IS SUBJECT TO VOTE BY THE JOURNEYMEN MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS OF THE BOARD OF DIRECTORS RECEIVE A DRAFT COPY OF THE TAX RETURN VIA ELECTRONIC MAIL FOR REVIEW WITH A REASONABLE AMOUNT OF TIME TO REVIEW AND PROVIDE QUESTIONS OR COMMENTS TO THE TAX PREPARER BEFORE RETURN IS TIMELY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TAXPAYER DOES NOT CURRENTLY HAVE A WRITTEN CONFLICT OF INTEREST POLICY ENACTED. THE ORGANIZATION IS CURRENTLY REVIEWING THE IMPLEMENTATION OF SUCH A POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION IS BASED ON UNION WAGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TAX PAYER MAKES PUBLICLY AVAILABLE ONLY THOSE DOCUMENTS REQUIRED UNDER FEDERAL LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO CHANGES FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MO
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07057066
IRS990/TotalAssetsEOYAmt06616502
IRS990/TotalAssetsGrp/BOYAmt07057066

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$14.2$1.67$12.6$5.32$4.86$0.46
2024Detailed filing. Detailed filing data is available for this year.$14.4$2.53$11.9$4.78$4.47$0.31
2023Detailed filing. Detailed filing data is available for this year.$14.2$2.70$11.5$4.73$4.75$0.02
2022Detailed filing. Detailed filing data is available for this year.$15.9$4.13$11.7$5.25$4.24$1.01
2021Detailed filing. Detailed filing data is available for this year.$15.9$4.36$11.5$3.67$4.25$0.58
2020Detailed filing. Detailed filing data is available for this year.$17.0$4.79$12.2$4.24$3.77$0.48
2019Detailed filing. Detailed filing data is available for this year.$11.6$0.06$11.5$4.79$3.36$1.43
2018Detailed filing. Detailed filing data is available for this year.$9.88$0.07$9.81$4.25$3.59$0.66
2017Detailed filing. Detailed filing data is available for this year.$9.37$0.06$9.31$4.39$3.26$1.13
2016Detailed filing. Detailed filing data is available for this year.$8.40$0.07$8.33$4.73$3.29$1.44
2015Detailed filing. Detailed filing data is available for this year.$6.79$0.06$6.73$3.63$3.45$0.18
2014Detailed filing. Detailed filing data is available for this year.$6.62$0.06$6.55$3.30$3.72$0.42
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.06$0.07$6.99$3.26
2012Summary only. Only limited summary data is available for this year.$6.94$0.06$6.88$3.50$3.65$0.15