Civic Intelligence

Iron Workers District Council Of

EIN 62-0814704 • 501(c)5 • Chattanooga, TN

Profile

To promote and coordinate activities among the member unions for the betterment of the union members.

2715 Belle Arbor AvenueChattanooga, TN 37415

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

2nd percentile

-237%

Higher net margin than 2% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

54th percentile

$1,656

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

5th percentile

-100%

Faster asset growth than 5% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

4th percentile

-65%

Faster revenue growth than 4% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$0

Down $289,684 (-100%) from 2016

Liabilities

Down

$0

Down $4,146 (-100%) from 2016

Net Assets

Down

$0

Down $285,538 (-100%) from 2016

Revenue

Down

$99,689

Down $185,898 (-65%) from 2016

Expenses

Up

$336,218

Up $88,821 (+36%) from 2016

Net Income

Down

-$236,529

Down $274,719 (-719%) from 2016

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $186,186Liabilities 2012: $2,043Net Assets 2012: $184,1432012Assets 2013: $265,365Liabilities 2013: $10,406Net Assets 2013: $254,9592013Assets 2014: $254,755Liabilities 2014: $22,819Net Assets 2014: $231,9362014Assets 2015: $237,536Liabilities 2015: $3,430Net Assets 2015: $234,1062015Assets 2016: $289,684Liabilities 2016: $4,146Net Assets 2016: $285,5382016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $141,4702012Expenses 2013: $265,4392013Revenue 2014: $554,254Expenses 2014: $577,277Net Income 2014: -$23,0232014Revenue 2015: $311,952Expenses 2015: $313,402Net Income 2015: -$1,4502015Revenue 2016: $285,587Expenses 2016: $247,397Net Income 2016: $38,1902016Revenue 2017: $99,689Expenses 2017: $336,218Net Income 2017: -$236,5292017

Highlighted filing

2017

Revenue$99,689
Expenses$336,218
Net Income-$236,529

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to May 31, 2017
Signed
Jul 20, 2017
Return Version
2016v3.0
Gross Receipts
$99,689
Mission and Program Overview

Mission

To promote and coordinate activities among the member unions for the betterment of the union members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$229,655$0▼ $229,655
Cash and Non-Interest-Bearing Accounts$56,697$0▼ $56,697
Land, Buildings, and Equipment, Net$3,332$0▼ $3,332
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$289,684$0▼ $289,684
Other Assets Total-$0-
Liabilities
Other Liabilities$4,146$0▼ $4,146
Total Liabilities$4,146$0▼ $4,146
Net Assets / Fund Balance
Unrestricted Net Assets$285,538$0▼ $285,538
Total Net Assets Fund Balance$285,538$0▼ $285,538
Total Liabilities and Net Assets / Fund Balance$289,684$0▼ $289,684
Compensation and Service Providers

Employees

NameTitleBaseTotal
James W LockhartSergeant at Arms & Conduct$1,656$1,656

Board Members and Trustees

NameTitle
Melvin L BrewerPresident
Richard WardPresident-emeritus
Steve Kirkland1st Vice President
Michael Scoggins2nd Vice President
Marvin Prince3rd Vice President
Rodney Good4th Vice President
Dean ShepardTrustee
James ColeTrustee
Jeb MilesTrustee
Sean-paul KimballTreasurer, Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$75,338
Investment Income
$282
Other Revenue
$24,069
Change in Net Assets
$-236,529

Audited Revenue Reconciliation

Revenue per Audited Statements
$99,689
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$99,689
Total Revenue per Form 990
$99,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$215,148
Other Expenses$121,070
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$104,114
Pension Plan Contributions---$61,962
Other Employee Benefits---$37,473
Fees for Services Other---$29,250
Conferences and Meetings---$22,524
Travel---$13,090
Payroll Taxes---$11,599
Occupancy---$8,658
Office Expenses---$8,606
Fees for Services Accounting---$3,850
Insurance---$2,873
Depreciation Depletion---$2,103
Other Expenses---$1,446
Fees for Services Legal---$800
Total Functional Expenses$0$0$0$336,218

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$336,218
Total Expenses per Audited Statements$336,218
Total Expenses per Form 990$336,218
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
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

Local union members are members of the district council

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

Officers of the organization are elected by members of the local unions

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

Decisions made by the officers are approved by the trustees

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

Organization's process to review form 990 presented to trustees for review before filing.

Form 990, Part VI, Section B, Line 15A

Compensation process for top official wages are set by the collective bargained agreement that governs the local unions which are represented by the district council.

Form 990, Part VI, Section C, Line 19

All documents will be made availabe to the public upon request.

Filing and Contact Details

Filer

Filer Name
Iron Workers District Council of
EIN
62-0814704
Phone
4238701982
Address
2715 BELLE ARBOR AVENUE, CHATTANOOGA, TN 37415

Signing Officer

Name
Melvin Brewer
Title
President
Phone
4238701982
Signed
2017-07-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melvin Brewer
Formed
1969
Legal Domicile
Tn
Voting Board Members
11
Independent Board Members
0
Employees
3
Volunteers
0

Preparer

Firm
Henderson Hutcherson & Mccullough Pllc
Address
1200 MARKET STREET, CHATTANOOGA, TN 37402
Preparer
Kim Huskey CPA
Phone
4237567771
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Assets transfered to another organization (see schedule n) -49,009.

Financial Statement Notes

PART X, LINE 2:

The organization follows the accounting guidance for uncertainty in income taxes using the provisions of financial accounting standards board (fasb) accounting standards codification (asc) topic 740, income taxes. Based on its evaluation, the organization has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The organization's evaluation was performed for the tax years ended june 30, 2014 through may 31, 2017, the years which remain subject to examination by major tax jurisdictions as of the year ended may 31, 2017.

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IRS990/Form990PartVIISectionAGrp/TitleTxt62ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt73RD VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt84TH VICE PRESIDENT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR THE TAX YEARS ENDED JUNE 30, 2014 THROUGH MAY 31, 2017, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF THE YEAR ENDED MAY 31, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0336218
IRS990ScheduleD/TotalRevenuePerForm990Amt099689
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt099689
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0336218
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1COMPUTERS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0IRON WORKERS & ERECTORS INDUSTRY ADVANCEMENT FUND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1IRON WORKERS & ERECTORS INDUSTRY ADVANCEMENT FUND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02017-04-13
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12017-05-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0621314705
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1621314705
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt046198
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt12811
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(5)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(5)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH BALANCE IN BANK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1NET BOOK VALUE AT TIME OF TRANSFER
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt09217 DAYTON PIKE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt19217 DAYTON PIKE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0SODDY DAISY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1SODDY DAISY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0TN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1TN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd037379
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd137379
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LOCAL UNION MEMBERS ARE MEMBERS OF THE DISTRICT COUNCIL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS OF THE ORGANIZATION ARE ELECTED BY MEMBERS OF THE LOCAL UNIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS MADE BY THE OFFICERS ARE APPROVED BY THE TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION'S PROCESS TO REVIEW FORM 990 PRESENTED TO TRUSTEES FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION PROCESS FOR TOP OFFICIAL WAGES ARE SET BY THE COLLECTIVE BARGAINED AGREEMENT THAT GOVERNS THE LOCAL UNIONS WHICH ARE REPRESENTED BY THE DISTRICT COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS WILL BE MADE AVAILABE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ASSETS TRANSFERED TO ANOTHER ORGANIZATION (SEE SCHEDULE N) -49,009.
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 B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0289684
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0289684
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0336218
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04146
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt04146
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0285538
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0336218
IRS990/TotalProgramServiceRevenueAmt075338
IRS990/TotalReportableCompFromOrgAmt01656
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt099689
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt099689
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0289684
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt013090
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0285538
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02715 BELLE ARBOR AVENUE
IRS990/USAddress/CityNm0CHATTANOOGA
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037415
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MELVIN BREWER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04238701982
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IRON WORKERS DISTRICT COUNCIL OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TN VALLEY & VICINITY
ReturnHeader/Filer/BusinessNameControlTxt0IRON
ReturnHeader/Filer/EIN0620814704
ReturnHeader/Filer/PhoneNum04238701982
ReturnHeader/Filer/USAddress/AddressLine1Txt02715 BELLE ARBOR AVENUE
ReturnHeader/Filer/USAddress/CityNm0CHATTANOOGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037415
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09067B19600A0CB496F3878BBA1C362AE06E32CF3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0913CB10A6BF2935F230814CEFEA5A6F20802B349
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.18.62.66
ReturnHeader/FilingSecurityInformation/IPDt02017-07-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:18:44
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621114363

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