Civic Intelligence

Ironworkers 549 Joint Apprentice Training Fund

EIN 55-0603515 • 501(c)5 • Wheeling, WV

Profile

The iron workers 549 joint apprentice training fund provides a well-organized and supervised method of training people to become and remain qualified journeyman iron workers.

2350 Main StreetWheeling, WV 26003

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.06x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.12x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

74th percentile

17%

Higher net margin than 74% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

89th percentile

22%

Faster asset growth than 89% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

31st percentile

-0.5%

Faster revenue growth than 31% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,070,468

Up $223,377 (+26%) from 2024

Liabilities

Down

$10,571

Down $39,200 (-79%) from 2024

Net Assets

Up

$1,059,897

Up $262,577 (+33%) from 2024

Revenue

Up

$801,042

Up $395,832 (+98%) from 2024

Expenses

Up

$553,160

Up $218,165 (+65%) from 2024

Net Income

Up

$247,882

Up $177,667 (+253%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2012: $488,763Liabilities 2012: $19,341Net Assets 2012: $469,4222012Assets 2013: $395,807Liabilities 2013: $17,945Net Assets 2013: $377,8622013Assets 2014: $401,400Liabilities 2014: $10,624Net Assets 2014: $390,7762014Assets 2015: $267,056Liabilities 2015: $18,420Net Assets 2015: $248,6362015Assets 2016: $267,012Liabilities 2016: $32,427Net Assets 2016: $234,5852016Assets 2017: $302,388Liabilities 2017: $12,045Net Assets 2017: $290,3432017Assets 2018: $339,471Liabilities 2018: $11,213Net Assets 2018: $328,2582018Assets 2019: $389,878Liabilities 2019: $15,166Net Assets 2019: $374,7122019Assets 2020: $467,894Liabilities 2020: $13,110Net Assets 2020: $454,7842020Assets 2021: $762,033Liabilities 2021: $39,234Net Assets 2021: $722,7992021Assets 2022: $807,879Liabilities 2022: $25,066Net Assets 2022: $782,8132022Assets 2023: $692,816Liabilities 2023: $27,355Net Assets 2023: $665,4612023Assets 2024: $847,091Liabilities 2024: $49,771Net Assets 2024: $797,3202024Assets 2025: $1,070,468Liabilities 2025: $10,571Net Assets 2025: $1,059,8972025

Highlighted filing

2025

Assets$1,070,468
Liabilities$10,571
Net Assets$1,059,897

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2012: $166,276Expenses 2012: $226,391Net Income 2012: -$60,1152012Revenue 2013: $136,726Expenses 2013: $228,286Net Income 2013: -$91,5602013Revenue 2014: $259,840Expenses 2014: $246,926Net Income 2014: $12,9142014Revenue 2015: $249,265Expenses 2015: $391,405Net Income 2015: -$142,1402015Revenue 2016: $274,390Expenses 2016: $288,441Net Income 2016: -$14,0512016Revenue 2017: $222,142Expenses 2017: $194,966Net Income 2017: $27,1762017Revenue 2018: $281,345Expenses 2018: $243,430Net Income 2018: $37,9152018Revenue 2019: $359,528Expenses 2019: $313,074Net Income 2019: $46,4542019Revenue 2020: $488,509Expenses 2020: $396,487Net Income 2020: $92,0222020Revenue 2021: $533,027Expenses 2021: $265,012Net Income 2021: $268,0152021Revenue 2022: $530,994Expenses 2022: $426,153Net Income 2022: $104,8412022Revenue 2023: $407,279Expenses 2023: $443,079Net Income 2023: -$35,8002023Revenue 2024: $405,210Expenses 2024: $334,995Net Income 2024: $70,2152024Revenue 2025: $801,042Expenses 2025: $553,160Net Income 2025: $247,8822025

Highlighted filing

2025

Revenue$801,042
Expenses$553,160
Net Income$247,882

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.07$0.01$1.06$0.80$0.55$0.25
2024Detailed filing. Detailed filing data is available for this year.$0.85$0.05$0.80$0.41$0.33$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.69$0.03$0.67$0.41$0.44$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.81$0.03$0.78$0.53$0.43$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.76$0.04$0.72$0.53$0.27$0.27
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.45$0.49$0.40$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$0.36$0.31$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.33$0.28$0.24$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.29$0.22$0.19$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.03$0.23$0.27$0.29$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.02$0.25$0.25$0.39$0.14
2014Summary only. Only limited summary data is available for this year.$0.40$0.01$0.39$0.26$0.25$0.01
2013Summary only. Only limited summary data is available for this year.$0.40$0.02$0.38$0.14$0.23$0.09
2012Summary only. Only limited summary data is available for this year.$0.49$0.02$0.47$0.17$0.23$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 21, 2025
Return Version
2024v5.2
Gross Receipts
$810,587
Mission and Program Overview

Mission

The iron workers 549 joint apprentice training fund provides a well-organized and supervised method of training people to become and remain qualified journeyman iron workers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$566,388$696,834▲ $130,446
Land, Buildings, and Equipment, Net$81,901$254,195▲ $172,294
Cash and Non-Interest-Bearing Accounts$171,031$85,466▼ $85,565
Accounts Receivable$25,691$31,556▲ $5,865
Prepaid Expenses and Deferred Charges$2,080$2,417▲ $337
Total Assets$847,091$1,070,468▲ $223,377
Liabilities
Accounts Payable and Accrued Expenses$53,303$10,571▼ $42,732
Total Liabilities$53,303$10,571▼ $42,732
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$793,788$1,059,897▲ $266,109
Total Net Assets Fund Balance$793,788$1,059,897▲ $266,109
Total Liabilities and Net Assets / Fund Balance$847,091$1,070,468▲ $223,377

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$189,103$281,552-
Leasehold Improvements$65,092$26,265-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Kelly DierkesPresidentPT$104,897$104,897

Board Members and Trustees

NameTitle
Keith HughesTrustee
Les HartmanTrustee
Kevin CoulterBusiness Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$777,798
Program Service Revenue
$0
Investment Income
$23,244
Other Revenue
$0
All Other Contributions
$691
Change in Net Assets
$247,882
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,497
Salaries, Compensation, and Employee Benefits$192,588
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$154,687$19,303-$173,990
Benefits to Members$161,075--$161,075
Depreciation Depletion$55,266--$55,266
Fees for Services Other-$32,850-$32,850
Payroll Taxes$18,598--$18,598
Occupancy$18,382--$18,382
Fees for Services Accounting-$16,857-$16,857
Office Expenses-$9,393-$9,393
Travel$6,978--$6,978
Insurance$6,874--$6,874
Advertising-$3,529-$3,529
Fees for Services Legal-$2,820-$2,820
Conferences and Meetings$1,855--$1,855
Other Expenses$1,271$143-$1,414
Information Technology-$191-$191
Total Functional Expenses$468,074$85,086$0$553,160
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
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Organizational document changes Part VI line 4

The organization has applied for and received a new determination letter classifying it from a 501(c)(5) to a 501(c)(3) entity effective February 19, 2025.

Form 990 governing body review Part VI line 11

The organizations business manager reviews the 990 prior to submission

Conflict of interest policy compliance Part VI line 12C

All trustees complete conflict of interest questionaires, as necessary.

Governing documents etc available to public Part VI line 19

The organizations governing documents, policies, and prepared financial statements are available to all legitimate interested parties upon request.

Filing and Contact Details

Filer

Filer Name
Ironworkers 549 Joint Apprentice Training Fund
EIN
55-0603515
In Care Of
% KEVIN COULTER
Phone
3042329610
Address
2350 MAIN STREET, Wheeling, WV 26003

Signing Officer

Name
Kevin Coulter
Title
Business Manager
Phone
3049079276
Signed
2025-02-21
Discuss with paid preparer
Yes

Organization Details

Formed
1964
Legal Domicile
Wv
Voting Board Members
4
Independent Board Members
0
Employees
21

Preparer

Firm
Melissa Powers CPA &Associates PLLC
Address
1195 PINEVIEW DRIVE STE 4, Morgantown, WV 26505
Preparer
Sarah Bailey
Phone
3042125459
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IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Organization does not currently provide scholarships so there is no record showing scholarships being awarded on a racially nondiscrinatory basis
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The Organization maintains an EEO policy, EEO pledge, and affirmative action plan as required by U.S. Code provisions governing registered apprenticeship. These policies are distributed internally to all apprentices and staff, and the EEO pledge is displayed at the training center.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Record maintenances(Questions 4a, 4b, 4c Or 4d)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0125860
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt052570
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt040146
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KEVIN COULTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0218576
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has applied for and received a new determination letter classifying it from a 501(c)(5) to a 501(c)(3) entity effective February 19, 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS BUSINESS MANAGER REVIEWS THE 990 PRIOR TO SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL TRUSTEES COMPLETE CONFLICT OF INTEREST QUESTIONAIRES, AS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS GOVERNING DOCUMENTS, POLICIES, AND PREPARED FINANCIAL STATEMENTS ARE AVAILABLE TO ALL LEGITIMATE INTERESTED PARTIES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IRONWORKERS LOCAL 549 - 55-0241628
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 C 5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOCAL UNION SPONSORING THIS APPRENTICE PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02350 MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Wheeling
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd026003
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
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IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TotalAssetsEOYAmt01070468
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IRS990/TotalAssetsGrp/EOYAmt01070468
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IRS990/TotalContributionsAmt0777798
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt085086
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0468074
IRS990/TotalFunctionalExpensesGrp/TotalAmt0553160
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053303
IRS990/TotalLiabilitiesEOYAmt010571
IRS990/TotalLiabilitiesGrp/BOYAmt053303
IRS990/TotalLiabilitiesGrp/EOYAmt010571
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0793788
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01059897
IRS990/TotalOtherCompensationAmt0139074
IRS990/TotalProgramServiceExpensesAmt0468074
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt023244
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0801042
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0847091
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01070468
IRS990/TotReportableCompRltdOrgAmt0184399
IRS990/TravelGrp/ProgramServicesAmt06978
IRS990/TravelGrp/TotalAmt06978
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN COULTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum03049079276
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IRONWORKERS 549 JOINT APPRENTICE TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0IRON
ReturnHeader/Filer/EIN0550603515
ReturnHeader/Filer/InCareOfNm0% KEVIN COULTER
ReturnHeader/Filer/PhoneNum03042329610
ReturnHeader/Filer/USAddress/AddressLine1Txt02350 MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0Wheeling
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026003
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842281798
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Melissa Powers CPA &Associates PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01195 PINEVIEW DRIVE STE 4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Morgantown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd026505
ReturnHeader/PreparerPersonGrp/PhoneNum03042125459
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARAH BAILEY
ReturnHeader/ReturnTs02026-02-21T13:55:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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