Civic Intelligence

International Brotherhood of Electrical Workers Local Union #545

990 • Fiscal year 2016 • EIN 44-0158605

Jan 01, 2016 to Dec 31, 2016 • Filed on May 08, 2017

421 South 8th StreetSt Joseph, MO 64501

(816) 232-3578

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.02x

Higher debt load relative to assets than 62% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

56th percentile

0.01x

Higher debt load relative to revenue than 56% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

90th percentile

28%

Higher net margin than 90% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

80th percentile

$106,995

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

96th percentile

73%

Faster asset growth than 96% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

85th percentile

17%

Faster revenue growth than 85% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$568,543

Up $239,933 (+73%) from 2015

Net Assets

Up

$556,335

Up $246,641 (+80%) from 2015

Liabilities

Down

$12,208

Down $6,708 (-35%) from 2015

Revenue

Up

$883,109

Up $129,225 (+17%) from 2015

Expenses

Down

$636,468

Down $104,608 (-14%) from 2015

Net Income

Up

$246,641

Up $233,833 (+1826%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $899,232Liabilities 2010: $7,275Net Assets 2010: $891,9572010Assets 2011: $636,245Liabilities 2011: $5,760Net Assets 2011: $630,4852011Assets 2012: $527,072Liabilities 2012: $3,892Net Assets 2012: $523,1802012Assets 2013: $503,169Liabilities 2013: $23,814Net Assets 2013: $479,3552013Assets 2014: $321,939Liabilities 2014: $25,053Net Assets 2014: $296,8862014Assets 2015: $328,610Liabilities 2015: $18,916Net Assets 2015: $309,6942015Assets 2016: $568,543Liabilities 2016: $12,208Net Assets 2016: $556,3352016Assets 2017: $819,697Liabilities 2017: $6,052Net Assets 2017: $813,6452017Assets 2018: $1,014,599Liabilities 2018: $2,335Net Assets 2018: $1,012,2642018Assets 2019: $1,060,477Liabilities 2019: $2,313Net Assets 2019: $1,058,1642019Assets 2020: $1,070,585Liabilities 2020: $3,206Net Assets 2020: $1,067,3792020Assets 2021: $1,119,955Liabilities 2021: $3,172Net Assets 2021: $1,116,7832021Assets 2022: $1,045,564Liabilities 2022: $3,173Net Assets 2022: $1,042,3912022Assets 2023: $1,191,257Liabilities 2023: $2,527Net Assets 2023: $1,188,7302023

Highlighted filing

2016

Assets$568,543
Liabilities$12,208
Net Assets$556,335

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $961,2682010Expenses 2011: $1,141,9762011Revenue 2012: $872,198Expenses 2012: $990,492Net Income 2012: -$118,2942012Revenue 2013: $1,050,571Expenses 2013: $1,093,656Net Income 2013: -$43,0852013Revenue 2014: $698,412Expenses 2014: $913,750Net Income 2014: -$215,3382014Revenue 2015: $753,884Expenses 2015: $741,076Net Income 2015: $12,8082015Revenue 2016: $883,109Expenses 2016: $636,468Net Income 2016: $246,6412016Revenue 2017: $809,922Expenses 2017: $552,612Net Income 2017: $257,3102017Revenue 2018: $802,000Expenses 2018: $603,381Net Income 2018: $198,6192018Revenue 2019: $736,667Expenses 2019: $690,767Net Income 2019: $45,9002019Revenue 2020: $750,115Expenses 2020: $740,900Net Income 2020: $9,2152020Revenue 2021: $802,330Expenses 2021: $752,926Net Income 2021: $49,4042021Revenue 2022: $819,057Expenses 2022: $893,449Net Income 2022: -$74,3922022Revenue 2023: $873,586Expenses 2023: $743,632Net Income 2023: $129,9542023

Highlighted filing

2016

Revenue$883,109
Expenses$636,468
Net Income$246,641
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 8, 2017
Return Version
2016v3.0
Gross Receipts
$918,756
Mission and Program Overview

Mission

To organize and provide representation for members of the local union.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$132,907$395,741▲ $262,834
Land, Buildings, and Equipment, Net$115,898$94,786▼ $21,112
Investments in Publicly Traded Securities$78,980$77,191▼ $1,789
Cash and Non-Interest-Bearing Accounts$550$550→ $0
Total Assets$328,610$568,543▲ $239,933
Other Assets Total$275$275→ $0
Liabilities
Unsecured Notes Loans Payable$16,162$9,245▼ $6,917
Other Liabilities$2,754$2,963▲ $209
Total Liabilities$18,916$12,208▼ $6,708
Net Assets / Fund Balance
Unrestricted Net Assets$250,966$324,621▲ $73,655
Temporarily Rstr Net Assets$58,728$231,714▲ $172,986
Total Net Assets Fund Balance$309,694$556,335▲ $246,641
Total Liabilities and Net Assets / Fund Balance$328,610$568,543▲ $239,933

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$75,817$144,749$220,566
Other Land Buildings$10,367$37,088$47,455
Equipment$8,602$38,853$47,455
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nathniel WagersBusiness ManagerFT$79,518$27,477$106,995

Board Members and Trustees

NameTitle
Corey TownsendPresident
Jeff MillerVice President
Brian FinneyExecutive Board
Danny RobinsonExecutive Board
Jason BrennanExecutive Board
Joe BurgExecutive Board
Kyle MarktExecutive Board
Tom BrookeExecutive Board
Mike KovacRecording Secretary
Matt HughsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$868,545
Investment Income
$4,180
Other Revenue
$10,384
Change in Net Assets
$246,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$319,942
Salaries, Compensation, and Employee Benefits$316,526
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$140,752
Payments to Affiliates---$133,676
Current Officers, Directors, Trustees, and Key Employees---$106,995
Pension Plan Contributions---$29,286
Other Employee Benefits---$22,461
Depreciation Depletion---$21,112
Payroll Taxes---$17,032
Office Expenses---$16,334
Occupancy---$13,895
Insurance---$13,114
Conferences and Meetings---$11,950
Fees for Services Legal---$9,562
Fees for Services Accounting---$9,400
Other Expenses---$4,024
Travel---$3,832
Advertising---$1,495
Interest---$904
All Other Expenses---$536
Total Functional Expenses$0$0$0$636,468
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
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,963
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
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 6

The local union's members participate in and elect the officers. The members will also vote on significant decisions of the executive board.

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

Members of the local union have the right to elect the officers every three years when elections are held.

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

Members of the local union have the right to vote on significant decisions of the executive board.

Form 990, Part VI, Section B, Line 11B

The form 990 was reviewed by the organization prior to its filing.

Form 990, Part VI, Section C, Line 19

The local's annual financial disclosure statement dol form lm-2 is available for public inspection at the dol website.

Filing and Contact Details

Filer

Filer Name
Ibew Local Union 545
EIN
44-0158605
Phone
8162323578
Address
421 SOUTH 8TH STREET, ST JOSEPH, MO 64501

Signing Officer

Name
Nathaniel Wagers
Title
Business Manager
Phone
8162323578
Signed
2017-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathaniel Wagers
Formed
1900
Legal Domicile
Mo
Voting Board Members
8
Independent Board Members
0
Employees
9
Volunteers
0

Preparer

Firm
Salter & Company LLC
Address
4600 EAST-WEST HIGHWAY SUITE 300, BETHESDA, MD 20814-3415
Preparer
Jerome J Robertson CPA
Phone
3018307400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The local is not aware of any uncertain tax positions taken or expected to be taken that would require a provision for income taxes or recognition of a liability (or asset) or disclosure in the financial statements as of december 31, 2016.

Raw XML Appendix381 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/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD
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IRS990ScheduleD/EquipmentGrp/BookValueAmt08602
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038853
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047455
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010367
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037088
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt047455
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02963
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE A PROVISION FOR INCOME TAXES OR RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF DECEMBER 31, 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt094786
IRS990ScheduleD/TotalLiabilityAmt02963
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION'S MEMBERS PARTICIPATE IN AND ELECT THE OFFICERS. THE MEMBERS WILL ALSO VOTE ON SIGNIFICANT DECISIONS OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE LOCAL UNION HAVE THE RIGHT TO ELECT THE OFFICERS EVERY THREE YEARS WHEN ELECTIONS ARE HELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE LOCAL UNION HAVE THE RIGHT TO VOTE ON SIGNIFICANT DECISIONS OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 WAS REVIEWED BY THE ORGANIZATION PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LOCAL'S ANNUAL FINANCIAL DISCLOSURE STATEMENT DOL FORM LM-2 IS AVAILABLE FOR PUBLIC INSPECTION AT THE DOL WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MO
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt058728
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0231714
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0328610
IRS990/TotalAssetsEOYAmt0568543
IRS990/TotalAssetsGrp/BOYAmt0328610
IRS990/TotalAssetsGrp/EOYAmt0568543
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt0636468
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018916
IRS990/TotalLiabilitiesEOYAmt012208
IRS990/TotalLiabilitiesGrp/BOYAmt018916
IRS990/TotalLiabilitiesGrp/EOYAmt012208
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0309694
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0556335
IRS990/TotalOtherCompensationAmt027477
IRS990/TotalProgramServiceRevenueAmt0868545
IRS990/TotalReportableCompFromOrgAmt079518
IRS990/TotalRevenueGrp/ExclusionAmt02100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0881009
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0883109
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0328610
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0568543
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt03832
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0250966
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0324621
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt016162
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt09245
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0421 SOUTH 8TH STREET
IRS990/USAddress/CityNm0ST JOSEPH
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd064501
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NATHANIEL WAGERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum08162323578
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IBEW LOCAL UNION 545
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0440158605
ReturnHeader/Filer/PhoneNum08162323578
ReturnHeader/Filer/USAddress/AddressLine1Txt0421 SOUTH 8TH STREET
ReturnHeader/Filer/USAddress/CityNm0ST JOSEPH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064501
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06763D0483B72820A6E6F3AF60FDF5A53715A3A48
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02B3455334BC387131D9E3F9231DEE9221E02B931
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.194.229.250
ReturnHeader/FilingSecurityInformation/IPDt02017-05-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm013:20:51
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208078757
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SALTER & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04600 EAST-WEST HIGHWAY SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0208143415
ReturnHeader/PreparerPersonGrp/PhoneNum03018307400
ReturnHeader/PreparerPersonGrp/PreparationDt02017-04-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEROME J ROBERTSON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-05-08T12:21:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.19$0.00$1.19$0.87$0.74$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.00$1.04$0.82$0.89$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.00$1.12$0.80$0.75$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.07$0.75$0.74$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.00$1.06$0.74$0.69$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.80$0.60$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.01$0.81$0.81$0.55$0.26
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.01$0.56$0.88$0.64$0.25
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.02$0.31$0.75$0.74$0.01
2014Summary only. Only limited summary data is available for this year.$0.32$0.03$0.30$0.70$0.91$0.22
2013Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.48$1.05$1.09$0.04
2012Summary only. Only limited summary data is available for this year.$0.53$0.00$0.52$0.87$0.99$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.01$0.63$1.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.01$0.89$0.96