Civic Intelligence

Bridge Structural Ornamental and Reinforcing Local Union 301

990 • Fiscal year 2016 • EIN 55-0292923

Jul 01, 2015 to Jun 30, 2016 • Filed on Sep 30, 2016

Organization ProfileN/A
2425 Hampshire DriveCharleston, WV 25312

(304) 342-5343

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$740,983

Down $68,779 (-8.5%) from 2015

Net Assets

Down

$721,348

Down $62,230 (-7.9%) from 2015

Liabilities

Down

$19,635

Down $6,549 (-25%) from 2015

Revenue And Expenses

Revenue

Up

$640,415

Up $178,409 (+39%) from 2015

Expenses

Up

$698,919

Up $72,149 (+12%) from 2015

Net Income

Up

-$58,504

Up $106,260 (+64%) 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 2012: $1,191,276Liabilities 2012: $2,353Net Assets 2012: $1,188,9232012Assets 2013: $1,075,493Liabilities 2013: $10,172Net Assets 2013: $1,065,3212013Assets 2014: $959,799Liabilities 2014: $2,673Net Assets 2014: $957,1262014Assets 2015: $809,762Liabilities 2015: $26,184Net Assets 2015: $783,5782015Assets 2016: $740,983Liabilities 2016: $19,635Net Assets 2016: $721,3482016

Highlighted filing

2016

Assets$740,983
Liabilities$19,635
Net Assets$721,348
Open 2016 Filing

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $524,094Expenses 2012: $572,484Net Income 2012: -$48,3902012Revenue 2013: $430,546Expenses 2013: $561,129Net Income 2013: -$130,5832013Revenue 2014: $455,357Expenses 2014: $564,160Net Income 2014: -$108,8032014Revenue 2015: $462,006Expenses 2015: $626,770Net Income 2015: -$164,7642015Revenue 2016: $640,415Expenses 2016: $698,919Net Income 2016: -$58,5042016

Highlighted filing

2016

Revenue$640,415
Expenses$698,919
Net Income-$58,504
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Sep 30, 2016
Return Version
2015v2.1
Gross Receipts
$644,416
Mission and Program Overview

Mission

A)To promote the material and intellectual welfare of members and their families, B) Secure adequate wages working conditions and opportunities for employment, C) To encourage members to register and vote which will safeguard and promote collective bargaining.

A)To promote the material and intellectual welfare of members and their families, B) Secure adequate wages working conditions and opportunities or employment, C) To encourage members to register and vote which will safeguard and promote collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$292,437$286,251▼ $6,186
Land, Buildings, and Equipment, Net$211,141$204,813▼ $6,328
Cash and Non-Interest-Bearing Accounts$186,184$189,053▲ $2,869
Savings and Temporary Cash Investments$120,000$60,000▼ $60,000
Accounts Receivable-$866-
Receivables From Officers Etc$0--
Total Assets$809,762$740,983▼ $68,779
Liabilities
Unsecured Notes Loans Payable$22,218$15,731▼ $6,487
Accounts Payable and Accrued Expenses$3,966$3,904▼ $62
Total Liabilities$26,184$19,635▼ $6,549
Net Assets / Fund Balance
Unrestricted Net Assets$783,578$721,348▼ $62,230
Total Net Assets Fund Balance$783,578$721,348▼ $62,230
Total Liabilities and Net Assets / Fund Balance$809,762$740,983▼ $68,779

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$91,090$49,853$140,943
Equipment$26,301$65,836$92,137
Land$68,050-$68,050
Other Land Buildings$19,372$11,215$30,587
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert Thornton IIFinancial SecretaryFT$76,438$39,104$115,542
Ricky HolleyTrustee-$6,513$3,948$10,461
Raymond BiasRecording Secretary-$2,726$1,654$4,380
Scott YoungPresident-$2,527$1,504$4,031
Anthony BlankenshipVice-President-$1,236$752$1,988

Board Members and Trustees

NameTitle
William C BuckSergeant At-Arms/Trustee
Tracey WadeExecutive Committee
James CastoExecutive/Examining Commit
Mark ButcherExecutive/Examining Commit
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$336,424
Investment Income
$10,709
Other Revenue
$293,282
Change in Net Assets
$-58,504

Audited Revenue Reconciliation

Revenue per Audited Statements
$640,415
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$275
Total Revenue per Audited Statements
$640,690
Total Revenue per Form 990
$640,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$355,751
Salaries, Compensation, and Employee Benefits$280,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$230,573--$230,573
Pension Plan Contributions$94,438--$94,438
Current Officers, Directors, Trustees, and Key Employees$89,440--$89,440
Benefits to Members$63,019--$63,019
Other Salaries and Wages$51,411--$51,411
Other Employee Benefits$31,258--$31,258
Conferences and Meetings$24,513--$24,513
Occupancy$20,920--$20,920
Office Expenses$19,662--$19,662
Depreciation Depletion$18,989--$18,989
Payroll Taxes$13,602--$13,602
Fees for Services Accounting$12,000--$12,000
Advertising$9,443--$9,443
Insurance$5,584--$5,584
Travel$4,745--$4,745
Fees for Services Legal$2,250--$2,250
Other Expenses$1,245--$1,245
Interest$1,065--$1,065
Total Functional Expenses$698,919$0$0$698,919

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$703,786
Expenses per Audited Statements$698,919
Total Expenses per Form 990$698,919
Expenses Not Reported on Form 990$4,867
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
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$0--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“Local has members who are required to pay monthly dues in order to maintain their membership.”

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

“Local elects officers every 3 years.”

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

“Decisions of the governing body can be subject to approval by its members at monthly meetings.”

Form 990, Part VI, Section B, line 11

“Iron Workers Local No. 301 Tax Return Policy states that the Form 990 shall be made available to the Executive Board or their designated agents or representatives prior to submission. As the designated agent, the Financial Secretary-Treasurer/Business Manager reviews the Form 990 prior to submission.”

Form 990, Part VI, Section B, line 12C

“The Iron Workers Local No. 301 conflict of interest policy states that the officers, employees, and members of committees that serve the Iron Workers Local No. 301 owe the Iron Workers Local NO. 301 a duty of loyalty. This duty includes the responsibility to disclose financial interest and to refrain from participation in decision-making or actions that could be motivated by self interest. Interested persons have the obligation to avoid that appearance of impropriety.”

Form 990, Part VI, Section B, line 15

“The by-laws state (A) reasonable personal expenses incurred by the business representative while performing duties for the union, duty itemized and receipted are subject to approval of the local union at a regular meeting, shall be reimbursed. (B) When a member is required to represent the union at special occasions; he shall receive a set salary of the regular established pay of journeyman iron worker plus reasonable expenses itemized and receipted for. (C) The business representative shall receive two weeks vacation with pay. (D) The business representative salary shall not be less than the established hour rate for iron workers general foreman.”

Form 990, Part VI, Section C, line 19

“The Local is required by the United States Department of Labor to file an annual labor organization report which is avialbale for view by the public. Form 990, Conflict of Interest policy are available at the Local's office.”

Filing and Contact Details

Filer

Filer Name
Bridge Structural Ornamental
EIN
55-0292923
Phone
3043425343
Address
2425 Hampshire Drive, Charleston, WV 25312

Signing Officer

Name
Robert Thornton II
Title
Financial Secretary
Phone
3043425343
Signed
2016-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Thornton II
Formed
1919
Legal Domicile
Wv
Voting Board Members
9
Independent Board Members
0
Employees
8
Volunteers
0

Preparer

Firm
Harris Hardin & Company AC
Address
404 Ninth Street - Suite 201, Huntington, WV 25701
Preparer
Steven P Hardin
Phone
3046975720
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“Accounting standards prescribe a recognition threshold and measurement attribute for tax position taken or expected to be taken in a tax return where there is an uncertainty about whether a tax position will ultimately be sustained upon examination. Local Union 301's management does not believe its financial statements include any uncertain tax positions. The Local's income tax returns for the years 2013, 2014, 2015 and 2016 remain subject to examination by the Internal Revenue Service.”

Part XI, Line 2D - Other Adjustments:

“Cost of Merchandise 4,001.”

Part XII, Line 2D - Other Adjustments:

“Cost of Merchandise 4,001. Payment on behalf of Training Program 866.”

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IRS990ScheduleD/LandGrp/BookValueAmt068050
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt068050
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-3726
IRS990ScheduleD/OtherExpensesIncludedAmt04867
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019372
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011215
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt030587
IRS990ScheduleD/OtherRevenueAmt04001
IRS990ScheduleD/RevenueNotReportedAmt0275
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0640415
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting standards prescribe a recognition threshold and measurement attribute for tax position taken or expected to be taken in a tax return where there is an uncertainty about whether a tax position will ultimately be sustained upon examination. Local Union 301's management does not believe its financial statements include any uncertain tax positions. The Local's income tax returns for the years 2013, 2014, 2015 and 2016 remain subject to examination by the Internal Revenue Service.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Cost of Merchandise 4,001.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Cost of Merchandise 4,001. Payment on behalf of Training Program 866.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0204813
IRS990ScheduleD/TotalExpensesPerForm990Amt0698919
IRS990ScheduleD/TotalRevenuePerForm990Amt0640415
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0640690
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0703786
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Local has members who are required to pay monthly dues in order to maintain their membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Local elects officers every 3 years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decisions of the governing body can be subject to approval by its members at monthly meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Iron Workers Local No. 301 Tax Return Policy states that the Form 990 shall be made available to the Executive Board or their designated agents or representatives prior to submission. As the designated agent, the Financial Secretary-Treasurer/Business Manager reviews the Form 990 prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Iron Workers Local No. 301 conflict of interest policy states that the officers, employees, and members of committees that serve the Iron Workers Local No. 301 owe the Iron Workers Local NO. 301 a duty of loyalty. This duty includes the responsibility to disclose financial interest and to refrain from participation in decision-making or actions that could be motivated by self interest. Interested persons have the obligation to avoid that appearance of impropriety.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The by-laws state (A) reasonable personal expenses incurred by the business representative while performing duties for the union, duty itemized and receipted are subject to approval of the local union at a regular meeting, shall be reimbursed. (B) When a member is required to represent the union at special occasions; he shall receive a set salary of the regular established pay of journeyman iron worker plus reasonable expenses itemized and receipted for. (C) The business representative shall receive two weeks vacation with pay. (D) The business representative salary shall not be less than the established hour rate for iron workers general foreman.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Local is required by the United States Department of Labor to file an annual labor organization report which is avialbale for view by the public. Form 990, Conflict of Interest policy are available at the Local's office.
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 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Iron Workers Bridge Structural & Ornamental Local 301 JATC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0550515589
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Training School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02425 Hampshire Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Charleston
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd025312
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0866
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Actual Paid
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Iron Workers Bridge Structural & Ornamental Local 301 JATC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0809762
IRS990/TotalAssetsEOYAmt0740983
IRS990/TotalAssetsGrp/BOYAmt0809762
IRS990/TotalAssetsGrp/EOYAmt0740983
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0698919
IRS990/TotalFunctionalExpensesGrp/TotalAmt0698919
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026184
IRS990/TotalLiabilitiesEOYAmt019635
IRS990/TotalLiabilitiesGrp/BOYAmt026184
IRS990/TotalLiabilitiesGrp/EOYAmt019635
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0783578
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0721348
IRS990/TotalOtherCompensationAmt046962
IRS990/TotalProgramServiceExpensesAmt0698919
IRS990/TotalProgramServiceRevenueAmt0336424
IRS990/TotalReportableCompFromOrgAmt089440
IRS990/TotalRevenueGrp/ExclusionAmt010709
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0629706
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0640415
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0809762
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0740983
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04745
IRS990/TravelGrp/TotalAmt04745
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0783578
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0721348
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt022218
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt015731
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02425 Hampshire Drive
IRS990/USAddress/CityNm0Charleston
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025312
IRS990/VotingMembersGoverningBodyCnt09

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$740,983
Liabilities
$19,635
Net assets
$721,348
Revenue
$640,415
Expenses
$698,919
Net income
-$58,504
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.02$0.72$0.64$0.70$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.03$0.78$0.46$0.63$0.16
2014Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.46$0.56$0.11
2013Summary only. Only limited summary data is available for this year.$1.08$0.01$1.07$0.43$0.56$0.13
2012Summary only. Only limited summary data is available for this year.$1.19$0.00$1.19$0.52$0.57$0.05