Civic Intelligence

Iron Workers Local No 92

990 • Fiscal year 2021 • EIN 63-0203438

Jul 01, 2020 to Jun 30, 2021 • Filed on Sep 30, 2021

2828 4th Avenue SouthBirmingham, AL 35233

(205) 323-4551

Siviq Scores

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

Liabilities / Assets

64th percentile

0.04x

Higher debt load relative to assets than 64% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

65th percentile

0.06x

Higher debt load relative to revenue than 65% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Net Margin

25th percentile

1.0%

Higher net margin than 25% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

43rd percentile

$76,241

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Asset Growth

38th percentile

4.8%

Faster asset growth than 38% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

30th percentile

-2.5%

Faster revenue growth than 30% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$3,307,616

Up $150,879 (+4.8%) from 2020

Net Assets

Up

$3,186,284

Up $43,754 (+1.4%) from 2020

Liabilities

Up

$121,332

Up $107,125 (+754%) from 2020

Revenue

Down

$2,092,330

Down $54,476 (-2.5%) from 2020

Expenses

Down

$2,071,685

Down $614,210 (-23%) from 2020

Net Income

Up

$20,645

Up $559,734 (+104%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,087,326Liabilities 2011: $30,309Net Assets 2011: $3,057,0172011Assets 2012: $3,101,950Liabilities 2012: $42,132Net Assets 2012: $3,059,8182012Assets 2013: $3,180,421Liabilities 2013: $49,272Net Assets 2013: $3,131,1492013Assets 2014: $3,098,521Liabilities 2014: $11,682Net Assets 2014: $3,086,8392014Assets 2015: $3,248,443Liabilities 2015: $12,090Net Assets 2015: $3,236,3532015Assets 2016: $3,253,602Liabilities 2016: $15,031Net Assets 2016: $3,238,5712016Assets 2017: $3,167,637Liabilities 2017: $15,484Net Assets 2017: $3,152,1532017Assets 2018: $3,421,420Liabilities 2018: $17,792Net Assets 2018: $3,403,6282018Assets 2019: $3,689,568Liabilities 2019: $28,575Net Assets 2019: $3,660,9932019Assets 2020: $3,156,737Liabilities 2020: $14,207Net Assets 2020: $3,142,5302020Assets 2021: $3,307,616Liabilities 2021: $121,332Net Assets 2021: $3,186,2842021Assets 2022: $3,200,938Liabilities 2022: $21,491Net Assets 2022: $3,179,4472022Assets 2023: $3,253,326Liabilities 2023: $20,080Net Assets 2023: $3,233,2462023Assets 2024: $3,239,637Liabilities 2024: $22,221Net Assets 2024: $3,217,4162024

Highlighted filing

2021

Assets$3,307,616
Liabilities$121,332
Net Assets$3,186,284

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $956,600Expenses 2011: $907,529Net Income 2011: $49,0712011Expenses 2012: $948,7622012Expenses 2013: $909,4572013Revenue 2014: $1,111,610Expenses 2014: $1,228,944Net Income 2014: -$117,3342014Revenue 2015: $1,606,114Expenses 2015: $1,471,104Net Income 2015: $135,0102015Revenue 2016: $2,077,746Expenses 2016: $2,081,108Net Income 2016: -$3,3622016Revenue 2017: $1,884,150Expenses 2017: $2,004,435Net Income 2017: -$120,2852017Revenue 2018: $2,439,314Expenses 2018: $2,199,914Net Income 2018: $239,4002018Revenue 2019: $2,712,158Expenses 2019: $2,500,809Net Income 2019: $211,3492019Revenue 2020: $2,146,806Expenses 2020: $2,685,895Net Income 2020: -$539,0892020Revenue 2021: $2,092,330Expenses 2021: $2,071,685Net Income 2021: $20,6452021Revenue 2022: $2,438,793Expenses 2022: $2,445,630Net Income 2022: -$6,8372022Revenue 2023: $2,162,747Expenses 2023: $2,108,948Net Income 2023: $53,7992023Revenue 2024: $2,424,241Expenses 2024: $2,440,071Net Income 2024: -$15,8302024

Highlighted filing

2021

Revenue$2,092,330
Expenses$2,071,685
Net Income$20,645
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Sep 30, 2021
Return Version
2020v4.0
Gross Receipts
$2,092,330
Mission and Program Overview

Mission

To provide job related services to its members.

To provide job related servcies to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$752,996$1,203,336▲ $450,340
Investments Other Securities$1,160,599$1,189,715▲ $29,116
Land, Buildings, and Equipment, Net$817,214$777,484▼ $39,730
Savings and Temporary Cash Investments$289,712--
Investments in Publicly Traded Securities$122,747$126,069▲ $3,322
Total Assets$3,156,737$3,307,616▲ $150,879
Other Assets Total$13,469$11,012▼ $2,457
Liabilities
Other Liabilities$14,207$121,332▲ $107,125
Total Liabilities$14,207$121,332▲ $107,125
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,742,386$3,186,284▲ $443,898
Net Assets With Donor Restrictions$400,144--
Total Net Assets Fund Balance$3,142,530$3,186,284▲ $43,754
Total Liabilities and Net Assets / Fund Balance$3,156,737$3,307,616▲ $150,879

Asset Categories

AssetBook ValueDepreciationBasis
Land$311,850-$311,850
Other Securities$212,407--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Fred B MaddoxFs-t-bmFT$76,241$76,241
James BowlenBusiness AgeFT$75,699$75,699
Kevin LambertOrganizerFT$73,641$73,641

Board Members and Trustees

NameTitle
Randy NiblettTrustee
Richard CarrollTrustee
Sam DillashawTrustee
Chris MccainExec Committ
Dale PardueExec Committ
David EllenburgExec Committ
Harley JuddExec Committ
Leslie J CarverExec Committ
Ricky CookRecording Se
Joshua ChadwickSargent-at-a
Cyril BensonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,996,930
Investment Income
$16,566
Other Revenue
$78,834
Change in Net Assets
$20,645

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,092,330
Total Revenue per Audited Statements
$2,092,330
Total Revenue per Form 990
$2,092,330
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,553,751
Salaries, Compensation, and Employee Benefits$517,934
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$366,018--$366,018
Other Salaries and Wages$225,753$45,285-$271,038
Pension Plan Contributions$100,130$24,386-$124,516
Other Employee Benefits$89,945$8,640-$98,585
All Other Expenses$15,287$46,100-$61,387
Depreciation Depletion$40,233--$40,233
Payroll Taxes$19,819$3,976-$23,795
Other Expenses$22,450$48,192-$22,450
Travel$1,285$18,886-$20,171
Advertising$1,680$15,115-$16,795
Insurance$1,626$14,633-$16,259
Office Expenses-$12,871-$12,871
Fees for Services Accounting-$11,500-$11,500
Information Technology-$1,636-$1,636
Fees for Services Legal-$1,195-$1,195
Conferences and Meetings$1,018--$1,018
Fees for Services Other-$432-$432
Total Functional Expenses$1,818,838$252,847$0$2,071,685

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,071,685
Total Expenses per Audited Statements$2,071,685
Total Expenses per Form 990$2,071,685
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan$103,402
Payroll Taxes$17,930
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

No review will be conducted

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Iron Workers Local No 92
EIN
63-0203438
Phone
2053234551
Address
2828 4TH AVENUE SOUTH, BIRMINGHAM, AL 35233

Signing Officer

Name
Fred B Maddox
Title
Fs-t-bm
Phone
2053234551
Signed
2021-09-30

Organization Details

Principal Officer
Fred B Maddox
Formed
1973
Legal Domicile
Al
Voting Board Members
12
Independent Board Members
12
Employees
6

Preparer

Firm
Parker & Townes Pc
Address
PO BOX 22, GARDENDALE, AL 35071
Preparer
Joey Nail
Phone
2056313524
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Supporting services for the organization to complete its mission.

Raw XML Appendix395 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/OtherSalariesAndWagesGrp/ProgramServicesAmt0225753
IRS990/OtherSalariesAndWagesGrp/TotalAmt0271038
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0366018
IRS990/PaymentsToAffiliatesGrp/TotalAmt0366018
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03976
IRS990/PayrollTaxesGrp/ProgramServicesAmt019819
IRS990/PayrollTaxesGrp/TotalAmt023795
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt024386
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0100130
IRS990/PensionPlanContributionsGrp/TotalAmt0124516
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0FRED B MADDOX
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1RECEIPTS ON BEHALF OF OTHERS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01909116
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt187814
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01909116
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt187814
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SUPPORTING SERVICES FOR THE ORGANIZATION TO COMPLETE ITS MISSION.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt030543
IRS990/PYOtherExpensesAmt02172855
IRS990/PYOtherRevenueAmt016349
IRS990/PYProgramServiceRevenueAmt02099914
IRS990/PYRevenuesLessExpensesAmt0-539089
IRS990/PYSalariesCompEmpBnftPaidAmt0513040
IRS990/PYTotalExpensesAmt02685895
IRS990/PYTotalRevenueAmt02146806
IRS990/ReconcilationRevenueExpnssAmt020645
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0289712
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt02071685
IRS990ScheduleD/LandGrp/BookValueAmt0311850
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0311850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0103402
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt117930
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0977308
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1212407
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ANNUITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueSubtotalAmt02092330
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0311850
IRS990ScheduleD/TotalBookValueSecuritiesAmt01189715
IRS990ScheduleD/TotalExpensesPerForm990Amt02071685
IRS990ScheduleD/TotalLiabilityAmt0121332
IRS990ScheduleD/TotalRevenuePerForm990Amt02092330
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02092330
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02071685
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUPPORTING SERVICES FOR THE ORGANIZATION TO COMPLETE ITS MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03156737
IRS990/TotalAssetsEOYAmt03307616
IRS990/TotalAssetsGrp/BOYAmt03156737
IRS990/TotalAssetsGrp/EOYAmt03307616
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0252847
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01818838
IRS990/TotalFunctionalExpensesGrp/TotalAmt02071685
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014207
IRS990/TotalLiabilitiesEOYAmt0121332
IRS990/TotalLiabilitiesGrp/BOYAmt014207
IRS990/TotalLiabilitiesGrp/EOYAmt0121332
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03142530
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03186284
IRS990/TotalProgramServiceRevenueAmt01996930
IRS990/TotalReportableCompFromOrgAmt0225581
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02092330
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02092330
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03156737
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03307616
IRS990/TravelGrp/ManagementAndGeneralAmt018886
IRS990/TravelGrp/ProgramServicesAmt01285
IRS990/TravelGrp/TotalAmt020171
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02828 4TH AVE SOUTH
IRS990/USAddress/CityNm0BIRMINGHAM
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035233
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.IRONWORKERSLOCAL92.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0FRED B MADDOX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FS-T-BM
ReturnHeader/BusinessOfficerGrp/PhoneNum02053234551
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IRON WORKERS LOCAL NO 92
ReturnHeader/Filer/BusinessNameControlTxt0IRON
ReturnHeader/Filer/EIN0630203438
ReturnHeader/Filer/PhoneNum02053234551
ReturnHeader/Filer/USAddress/AddressLine1Txt02828 4TH AVENUE SOUTH
ReturnHeader/Filer/USAddress/CityNm0BIRMINGHAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035233
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0630867125
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PARKER & TOWNES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 22
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GARDENDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035071
ReturnHeader/PreparerPersonGrp/PhoneNum02056313524
ReturnHeader/PreparerPersonGrp/PreparationDt02021-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOEY NAIL
ReturnHeader/ReturnTs02021-10-15T15:19:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0FRED
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MADDOX
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$3.24$0.02$3.22$2.42$2.44$0.02
2023Summary only. Only limited summary data is available for this year.$3.25$0.02$3.23$2.16$2.11$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.20$0.02$3.18$2.44$2.45$0.01
2021Detailed filing. Detailed filing data is available for this year.$3.31$0.12$3.19$2.09$2.07$0.02
2020Summary only. Only limited summary data is available for this year.$3.16$0.01$3.14$2.15$2.69$0.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.69$0.03$3.66$2.71$2.50$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.42$0.02$3.40$2.44$2.20$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.17$0.02$3.15$1.88$2.00$0.12
2016Detailed filing. Detailed filing data is available for this year.$3.25$0.02$3.24$2.08$2.08$0.00
2015Summary only. Only limited summary data is available for this year.$3.25$0.01$3.24$1.61$1.47$0.14
2014Detailed filing. Detailed filing data is available for this year.$3.10$0.01$3.09$1.11$1.23$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$0.05$3.13$0.91
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.04$3.06$0.95
2011Summary only. Only limited summary data is available for this year.$3.09$0.03$3.06$0.96$0.91$0.05