Civic Intelligence

International Union of Elevator

EIN 55-0637853 • 501(c)5 • Charleston, WV

Profile

Encourage a higher standard of skill among its members; to obtain and maintain a fair standard of wages; to assist each other in securing employment; and to protect the jurisdiction of the craft; and related.

717 Lee Street East Room 201Charleston, WV 25301

n/A

Siviq Scores

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

Liabilities / Assets

79th percentile

0.03x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.01x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

37th percentile

-1.6%

Higher net margin than 37% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

100th percentile

$241,013

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 67.3% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

36th percentile

-3.3%

Faster asset growth than 36% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

-3.7%

Faster revenue growth than 36% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$160,115

Down $5,486 (-3.3%) from 2024

Liabilities

Up

$4,513

Up $179 (+4.1%) from 2024

Net Assets

Down

$155,602

Down $5,665 (-3.5%) from 2024

Revenue

Down

$358,300

Down $13,711 (-3.7%) from 2024

Expenses

Up

$363,965

Up $12,813 (+3.6%) from 2024

Net Income

Down

-$5,665

Down $26,524 (-127%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $18,036Liabilities 2011: $8,311Net Assets 2011: $9,7252011Assets 2012: $38,282Liabilities 2012: $7,508Net Assets 2012: $30,7742012Assets 2013: $43,620Liabilities 2013: $7,762Net Assets 2013: $35,8582013Assets 2014: $77,859Liabilities 2014: $8,716Net Assets 2014: $69,1432014Assets 2016: $123,146Liabilities 2016: $3,292Net Assets 2016: $119,8542016Assets 2017: $131,872Liabilities 2017: $3,377Net Assets 2017: $128,4952017Assets 2018: $144,509Liabilities 2018: $7,035Net Assets 2018: $137,4742018Assets 2019: $153,709Liabilities 2019: $3,385Net Assets 2019: $150,3242019Assets 2020: $147,185Liabilities 2020: $4,598Net Assets 2020: $142,5872020Assets 2021: $177,439Liabilities 2021: $4,758Net Assets 2021: $172,6812021Assets 2022: $170,682Liabilities 2022: $4,243Net Assets 2022: $166,4392022Assets 2023: $144,566Liabilities 2023: $4,158Net Assets 2023: $140,4082023Assets 2024: $165,601Liabilities 2024: $4,334Net Assets 2024: $161,2672024Assets 2025: $160,115Liabilities 2025: $4,513Net Assets 2025: $155,6022025

Highlighted filing

2025

Assets$160,115
Liabilities$4,513
Net Assets$155,602

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $176,080Expenses 2011: $181,307Net Income 2011: -$5,2272011Revenue 2012: $209,278Expenses 2012: $188,995Net Income 2012: $20,2832012Expenses 2013: $191,3692013Revenue 2014: $233,841Expenses 2014: $200,564Net Income 2014: $33,2772014Revenue 2016: $264,490Expenses 2016: $240,190Net Income 2016: $24,3002016Revenue 2017: $282,323Expenses 2017: $273,682Net Income 2017: $8,6412017Revenue 2018: $298,193Expenses 2018: $289,214Net Income 2018: $8,9792018Revenue 2019: $300,397Expenses 2019: $287,547Net Income 2019: $12,8502019Revenue 2020: $291,720Expenses 2020: $299,457Net Income 2020: -$7,7372020Revenue 2021: $341,590Expenses 2021: $311,496Net Income 2021: $30,0942021Revenue 2022: $315,748Expenses 2022: $321,990Net Income 2022: -$6,2422022Revenue 2023: $308,558Expenses 2023: $334,589Net Income 2023: -$26,0312023Revenue 2024: $372,011Expenses 2024: $351,152Net Income 2024: $20,8592024Revenue 2025: $358,300Expenses 2025: $363,965Net Income 2025: -$5,6652025

Highlighted filing

2025

Revenue$358,300
Expenses$363,965
Net Income-$5,665

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.60$0.05$1.56$3.58$3.64$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.66$0.04$1.61$3.72$3.51$0.21
2023Detailed filing. Detailed filing data is available for this year.$1.45$0.04$1.40$3.09$3.35$0.26
2022Detailed filing. Detailed filing data is available for this year.$1.71$0.04$1.66$3.16$3.22$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.77$0.05$1.73$3.42$3.11$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.47$0.05$1.43$2.92$2.99$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.54$0.03$1.50$3.00$2.88$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.45$0.07$1.37$2.98$2.89$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.32$0.03$1.28$2.82$2.74$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.23$0.03$1.20$2.64$2.40$0.24
2014Summary only. Only limited summary data is available for this year.$0.78$0.09$0.69$2.34$2.01$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.08$0.36$1.91
2012Summary only. Only limited summary data is available for this year.$0.38$0.08$0.31$2.09$1.89$0.20
2011Summary only. Only limited summary data is available for this year.$0.18$0.08$0.10$1.76$1.81$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 17, 2026
Return Version
2024v5.0
Gross Receipts
$358,300
Mission and Program Overview

Mission

Encourage a higher standard of skill among its members; to obtain and maintain a fair standard of wages; to assist each other in securing employment; and to protect the jurisdiction of the craft; and related.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$165,601$160,115▼ $5,486
Total Assets$165,601$160,115▼ $5,486
Liabilities
Accounts Payable and Accrued Expenses$4,334$4,513▲ $179
Total Liabilities$4,334$4,513▲ $179
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$161,267$155,602▼ $5,665
Total Net Assets Fund Balance$161,267$155,602▼ $5,665
Total Liabilities and Net Assets / Fund Balance$165,601$160,115▼ $5,486
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John M DonnellanBus Mgr/ SecFT$153,761$87,252$241,013
John M DonnellanBus Mgr/ Secr-treas-$153,761$87,252$241,013

Board Members and Trustees

NameTitle
Timothy PerryPresident
Chris McgheeTrustee
Korben WrightTrustee
Stephen WilliamsTrustee
Robert ChaneyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$355,331
Investment Income
$0
Other Revenue
$2,969
Change in Net Assets
$-5,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$253,698
Other Expenses$108,158
Grants and Similar Amounts Paid$2,109
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$241,013
Payments to Affiliates---$79,668
Payroll Taxes---$12,685
Fees for Services Accounting---$8,340
Office Expenses---$6,541
Travel---$3,820
Occupancy---$2,228
Grants to Domestic Orgs---$2,109
Insurance---$1,976
Conferences and Meetings---$1,106
Other Expenses---$1,057
Total Functional Expenses$0$0$0$363,965
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
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
Yes
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, Page 6, Part VI, Line 6

Iuec local union no. 48 is a nonstock, nonprofit organization affiliated with the international union of elevator constructors (iuec). Eligibility for membership to the local union is set forth in the ieuc constitution and by-laws, and applicants for membership shall comply with and be subject to the requirements imposed by the local union constitution and the ieuc constitution and by-laws.

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

The organization's members elect the officers and trustees to serve a three (3) year term. All officers and trustees must be members in good standing of the organization for a period of twenty-four (24) months prior to nomination and must be eligible to hold office if elected. Every member in good standing shall have the right to nominate, second or otherwise support the candidate of his choice. Every member in good standing prior to the election shall have the right to vote or otherwise support the candidate of his choice.

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

The organization's business manager and executive board have complete authority to conduct its affairs subject to the provisions of the organization's constitution and by-laws, the ieuc's constitution, and applicable laws and statutes. All amendments to the organization's by-laws shall be made by a two-thirds (2/3) majority vote of the members at a regular meeting of the local union.

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

The business manager/ secretary-treasurer reviews the return with the organization's independent accountant when it is presented for signature. The executive board is informed at its next meeting that the return has been filed, a public inspection copy has been made available in the main office, and a complete copy is available for inspection by any board mwember in the office. The business manager will also typically discuss with the board any significant changes or observations that come from the return preparation.

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

The business manager's salary is fixed by the ieuc's constitution and by- laws to be no less than the hourly rate paid to a mechanic within the local union's jurisdiction for a forty (40) hour week; and is subject to change through amendment to said by-laws by vote of the delegates at the convention every fifth year.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and form 990 are available for inspection in the local union's main office during normal business hours. Advance notice is requested.

Filing and Contact Details

Filer

Filer Name
International Union of Elevator
EIN
55-0637853
Phone
3043438345
Address
717 LEE STREET EAST ROOM 201, CHARLESTON, WV 25301

Signing Officer

Name
John M Donnellan
Title
Bus Mgr/ Secr-treas
Phone
3043438345
Signed
2026-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John M Donnellan
Formed
1918
Legal Domicile
Wv
Voting Board Members
3
Independent Board Members
3
Employees
1
Volunteers
5

Preparer

Firm
Blair & Company Cpas
Address
PO BOX 1991, CHARLESTON, WV 25327
Preparer
John D Blair Jr
Phone
3043434603
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

All trustees, president and vice-president serve without compensation.

Raw XML Appendix291 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL TRUSTEES, PRESIDENT AND VICE-PRESIDENT SERVE WITHOUT COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IUEC LOCAL UNION NO. 48 IS A NONSTOCK, NONPROFIT ORGANIZATION AFFILIATED WITH THE INTERNATIONAL UNION OF ELEVATOR CONSTRUCTORS (IUEC). ELIGIBILITY FOR MEMBERSHIP TO THE LOCAL UNION IS SET FORTH IN THE IEUC CONSTITUTION AND BY-LAWS, AND APPLICANTS FOR MEMBERSHIP SHALL COMPLY WITH AND BE SUBJECT TO THE REQUIREMENTS IMPOSED BY THE LOCAL UNION CONSTITUTION AND THE IEUC CONSTITUTION AND BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S MEMBERS ELECT THE OFFICERS AND TRUSTEES TO SERVE A THREE (3) YEAR TERM. ALL OFFICERS AND TRUSTEES MUST BE MEMBERS IN GOOD STANDING OF THE ORGANIZATION FOR A PERIOD OF TWENTY-FOUR (24) MONTHS PRIOR TO NOMINATION AND MUST BE ELIGIBLE TO HOLD OFFICE IF ELECTED. EVERY MEMBER IN GOOD STANDING SHALL HAVE THE RIGHT TO NOMINATE, SECOND OR OTHERWISE SUPPORT THE CANDIDATE OF HIS CHOICE. EVERY MEMBER IN GOOD STANDING PRIOR TO THE ELECTION SHALL HAVE THE RIGHT TO VOTE OR OTHERWISE SUPPORT THE CANDIDATE OF HIS CHOICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S BUSINESS MANAGER AND EXECUTIVE BOARD HAVE COMPLETE AUTHORITY TO CONDUCT ITS AFFAIRS SUBJECT TO THE PROVISIONS OF THE ORGANIZATION'S CONSTITUTION AND BY-LAWS, THE IEUC'S CONSTITUTION, AND APPLICABLE LAWS AND STATUTES. ALL AMENDMENTS TO THE ORGANIZATION'S BY-LAWS SHALL BE MADE BY A TWO-THIRDS (2/3) MAJORITY VOTE OF THE MEMBERS AT A REGULAR MEETING OF THE LOCAL UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BUSINESS MANAGER/ SECRETARY-TREASURER REVIEWS THE RETURN WITH THE ORGANIZATION'S INDEPENDENT ACCOUNTANT WHEN IT IS PRESENTED FOR SIGNATURE. THE EXECUTIVE BOARD IS INFORMED AT ITS NEXT MEETING THAT THE RETURN HAS BEEN FILED, A PUBLIC INSPECTION COPY HAS BEEN MADE AVAILABLE IN THE MAIN OFFICE, AND A COMPLETE COPY IS AVAILABLE FOR INSPECTION BY ANY BOARD MWEMBER IN THE OFFICE. THE BUSINESS MANAGER WILL ALSO TYPICALLY DISCUSS WITH THE BOARD ANY SIGNIFICANT CHANGES OR OBSERVATIONS THAT COME FROM THE RETURN PREPARATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BUSINESS MANAGER'S SALARY IS FIXED BY THE IEUC'S CONSTITUTION AND BY- LAWS TO BE NO LESS THAN THE HOURLY RATE PAID TO A MECHANIC WITHIN THE LOCAL UNION'S JURISDICTION FOR A FORTY (40) HOUR WEEK; AND IS SUBJECT TO CHANGE THROUGH AMENDMENT TO SAID BY-LAWS BY VOTE OF THE DELEGATES AT THE CONVENTION EVERY FIFTH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS AND FORM 990 ARE AVAILABLE FOR INSPECTION IN THE LOCAL UNION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS. ADVANCE NOTICE IS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0165601
IRS990/TotalAssetsEOYAmt0160115
IRS990/TotalAssetsGrp/BOYAmt0165601
IRS990/TotalAssetsGrp/EOYAmt0160115
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IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0363965
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04334
IRS990/TotalLiabilitiesEOYAmt04513
IRS990/TotalLiabilitiesGrp/BOYAmt04334
IRS990/TotalLiabilitiesGrp/EOYAmt04513
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0161267
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0155602
IRS990/TotalOtherCompensationAmt087252
IRS990/TotalProgramServiceRevenueAmt0355331
IRS990/TotalReportableCompFromOrgAmt0153761
IRS990/TotalRevenueGrp/ExclusionAmt02969
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0355331
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0358300
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0165601
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0160115
IRS990/TravelGrp/TotalAmt03820
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0717 LEE STREET EAST ROOM 201
IRS990/USAddress/CityNm0CHARLESTON
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025301
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN M DONNELLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUS MGR/ SECR-TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum03043438345
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERNATIONAL UNION OF ELEVATOR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONSTRUCTORS LOCAL UNION NO 48
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0550637853
ReturnHeader/Filer/PhoneNum03043438345
ReturnHeader/Filer/USAddress/AddressLine1Txt0717 LEE STREET EAST ROOM 201
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025301
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0844083294
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLAIR & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1991
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025327
ReturnHeader/PreparerPersonGrp/PhoneNum03043434603
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN D BLAIR JR
ReturnHeader/ReturnTs02026-03-02T12:16:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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