Civic Intelligence

Int'L Assoc of Bridge Structural Orn and Rein Iron Workers Lu No 48

990 • Fiscal year 2020 • EIN 73-0298025

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 21, 2020

1044 Southwest 22nd StreetOklahoma City, OK 73109

(405) 632-6154

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

30th percentile

0.00x

Higher debt load relative to revenue than 30% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

8th percentile

-14%

Higher net margin than 8% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

66th percentile

$143,670

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 18.3% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

10th percentile

-6.5%

Faster asset growth than 10% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

62nd percentile

2.2%

Faster revenue growth than 62% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,595,618

Down $110,369 (-6.5%) from 2019

Net Assets

Down

$1,594,447

Down $109,240 (-6.4%) from 2019

Liabilities

Down

$1,171

Down $1,129 (-49%) from 2019

Revenue

Up

$784,965

Up $16,906 (+2.2%) from 2019

Expenses

Up

$894,205

Up $193,285 (+28%) from 2019

Net Income

Down

-$109,240

Down $176,379 (-263%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,660,676Liabilities 2011: $0Net Assets 2011: $1,660,6762011Assets 2012: $1,967,039Liabilities 2012: $1,996Net Assets 2012: $1,965,0432012Assets 2013: $1,966,978Liabilities 2013: $1,218Net Assets 2013: $1,965,7602013Assets 2014: $1,847,080Liabilities 2014: $189Net Assets 2014: $1,846,8912014Assets 2015: $1,817,975Liabilities 2015: $1,571Net Assets 2015: $1,816,4042015Assets 2016: $1,820,679Liabilities 2016: $1,551Net Assets 2016: $1,819,1282016Assets 2017: $1,686,988Liabilities 2017: $5,330Net Assets 2017: $1,681,6582017Assets 2018: $1,640,432Liabilities 2018: $3,884Net Assets 2018: $1,636,5482018Assets 2019: $1,705,987Liabilities 2019: $2,300Net Assets 2019: $1,703,6872019Assets 2020: $1,595,618Liabilities 2020: $1,171Net Assets 2020: $1,594,4472020Assets 2021: $1,390,027Liabilities 2021: $11,509Net Assets 2021: $1,378,5182021Assets 2022: $1,272,199Liabilities 2022: $8,337Net Assets 2022: $1,263,8622022Assets 2023: $1,286,033Liabilities 2023: $7,489Net Assets 2023: $1,278,5442023Assets 2024: $1,197,821Liabilities 2024: $7,492Net Assets 2024: $1,190,3292024Assets 2025: $1,156,617Liabilities 2025: $3,394Net Assets 2025: $1,153,2232025

Highlighted filing

2020

Assets$1,595,618
Liabilities$1,171
Net Assets$1,594,447

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $506,8032011Expenses 2012: $587,4662012Revenue 2013: $528,043Expenses 2013: $527,326Net Income 2013: $7172013Revenue 2014: $409,478Expenses 2014: $524,843Net Income 2014: -$115,3652014Revenue 2015: $517,755Expenses 2015: $550,941Net Income 2015: -$33,1862015Revenue 2016: $619,062Expenses 2016: $617,045Net Income 2016: $2,0172016Revenue 2017: $476,360Expenses 2017: $613,804Net Income 2017: -$137,4442017Revenue 2018: $552,308Expenses 2018: $597,418Net Income 2018: -$45,1102018Revenue 2019: $768,059Expenses 2019: $700,920Net Income 2019: $67,1392019Revenue 2020: $784,965Expenses 2020: $894,205Net Income 2020: -$109,2402020Revenue 2021: $436,543Expenses 2021: $652,472Net Income 2021: -$215,9292021Revenue 2022: $511,929Expenses 2022: $626,585Net Income 2022: -$114,6562022Revenue 2023: $626,399Expenses 2023: $611,717Net Income 2023: $14,6822023Revenue 2024: $524,925Expenses 2024: $613,139Net Income 2024: -$88,2142024Revenue 2025: $596,377Expenses 2025: $633,483Net Income 2025: -$37,1062025

Highlighted filing

2020

Revenue$784,965
Expenses$894,205
Net Income-$109,240
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 21, 2020
Return Version
2019v5.1
Gross Receipts
$784,965
Mission and Program Overview

Mission

The labor organization represents its membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,434,343$1,340,370▼ $93,973
Land, Buildings, and Equipment, Net$271,644$255,248▼ $16,396
Total Assets$1,705,987$1,595,618▼ $110,369
Liabilities
Accounts Payable and Accrued Expenses$2,300$1,171▼ $1,129
Total Liabilities$2,300$1,171▼ $1,129
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,703,687$1,594,447▼ $109,240
Total Net Assets Fund Balance$1,703,687$1,594,447▼ $109,240
Total Liabilities and Net Assets / Fund Balance$1,705,987$1,595,618▼ $110,369

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$209,390$128,214$337,604
Land$35,865-$35,865
Other Land Buildings$8,782$20,492$29,274
Equipment$1,211$23,143$24,354
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phillip BriantFinancial Sec-TreasFT$83,142$60,528$143,670
Treyvin MartinTrustee-$75,696$58,843$134,539

Board Members and Trustees

NameTitle
Lovis MoomeyPresident
Zachary BriantVice President
Brian StewartTrustee
Steven PotemraTrustee
Jaycob L Moore SrExecutive Committee
Joshua YoungerExecutive Committee
William EdwardsExecutive Committee
Kyle GeorgeRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$704,462
Investment Income
$3,904
Other Revenue
$76,599
Change in Net Assets
$-109,240

Audited Revenue Reconciliation

Revenue per Audited Statements
$784,965
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$784,965
Total Revenue per Form 990
$784,965
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$472,295
Salaries, Compensation, and Employee Benefits$388,140
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$159,120
Payments to Affiliates---$151,689
Pension Plan Contributions---$131,643
Other Salaries and Wages---$48,672
Benefits to Members---$33,770
Other Employee Benefits---$32,178
Office Expenses---$21,873
Depreciation Depletion---$16,919
Payroll Taxes---$16,527
Conferences and Meetings---$15,654
All Other Expenses---$11,455
Insurance---$10,147
Occupancy---$9,384
Fees for Services Accounting---$8,347
Travel---$7,613
Other Expenses---$1,008
Total Functional Expenses$0$0$0$894,205

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$894,205
Total Expenses per Audited Statements$894,205
Total Expenses per Form 990$894,205
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, line 6

The organization has members.

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

The membership elects all members of the executive board.

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

The membership approves all decisions of the executive board.

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

Form 990 has been provided to the executive board for their review.

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

A copy of the conflicts of interest policy is provided to each board member.

Form 990, Part VI, Section C, line 18

Form 990 is available for public inspection upon request.

Form 990, Part VI, Section C, line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Int'l Assoc of Bridge Structural
EIN
73-0298025
Phone
4056326154
Address
1044 Southwest 22nd Street, Oklahoma City, OK 73109

Signing Officer

Name
Phillip Briant
Title
Business Mgr / FST
Phone
4056326154
Signed
2020-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip Briant
Formed
1914
Legal Domicile
Ok
Voting Board Members
10
Independent Board Members
0
Employees
3
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
350 Interlocken Blvd STE 360, Broomfield, CO 80021
Preparer
Kurt D Needles CPA
Phone
3034304225
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Local is considered exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Local and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to be recorded or disclosed for the years ended June 30, 2020 and 2019. The Local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Local is no longer subject to income tax examinations for years preceding June 30, 2016.

Raw XML Appendix382 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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IRS990ScheduleD/BuildingsGrp/BookValueAmt0209390
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0128214
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0337604
IRS990ScheduleD/EquipmentGrp/BookValueAmt01211
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023143
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024354
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0894205
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt035865
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt035865
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08782
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020492
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029274
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0784965
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Local is considered exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Local and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to be recorded or disclosed for the years ended June 30, 2020 and 2019. The Local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Local is no longer subject to income tax examinations for years preceding June 30, 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0255248
IRS990ScheduleD/TotalExpensesPerForm990Amt0894205
IRS990ScheduleD/TotalRevenuePerForm990Amt0784965
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0784965
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0894205
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The membership elects all members of the executive board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The membership approves all decisions of the executive board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 has been provided to the executive board for their review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A copy of the conflicts of interest policy is provided to each board member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 is available for public inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
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 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01705987
IRS990/TotalAssetsEOYAmt01595618
IRS990/TotalAssetsGrp/BOYAmt01705987
IRS990/TotalAssetsGrp/EOYAmt01595618
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0894205
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02300
IRS990/TotalLiabilitiesEOYAmt01171
IRS990/TotalLiabilitiesGrp/BOYAmt02300
IRS990/TotalLiabilitiesGrp/EOYAmt01171
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01703687
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01594447
IRS990/TotalOtherCompensationAmt0119371
IRS990/TotalProgramServiceRevenueAmt0704462
IRS990/TotalReportableCompFromOrgAmt0158838
IRS990/TotalRevenueGrp/ExclusionAmt03904
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0781061
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0784965
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01705987
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01595618
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt07613
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01044 Southwest 22nd Street
IRS990/USAddress/CityNm0Oklahoma City
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd073109
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0http://www.ironworkers48.com/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Phillip Briant
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Mgr / FST
ReturnHeader/BusinessOfficerGrp/PhoneNum04056326154
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Int'l Assoc of Bridge Structural
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Orn and Rein Iron Workers LU No 48
ReturnHeader/Filer/BusinessNameControlTxt0INTL
ReturnHeader/Filer/EIN0730298025
ReturnHeader/Filer/PhoneNum04056326154
ReturnHeader/Filer/USAddress/AddressLine1Txt01044 Southwest 22nd Street
ReturnHeader/Filer/USAddress/CityNm0Oklahoma City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd073109
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B131DC643218E4936EDB18C0E004AAA77630580D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B131DC643218E4936EDB18C0E004AAA77630580D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt023.24.139.241
ReturnHeader/FilingSecurityInformation/IPDt02020-10-21
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MD
ReturnHeader/FilingSecurityInformation/IPTm009:36:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510435869
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Needles & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 Interlocken Blvd STE 360
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Broomfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080021
ReturnHeader/PreparerPersonGrp/PhoneNum03034304225
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt D Needles CPA
ReturnHeader/ReturnTs02020-10-21T10:37:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.15$0.60$0.63$0.04
2024Detailed filing. Detailed filing data is available for this year.$1.20$0.01$1.19$0.52$0.61$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.29$0.01$1.28$0.63$0.61$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.01$1.26$0.51$0.63$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.39$0.01$1.38$0.44$0.65$0.22
2020Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.59$0.78$0.89$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.70$0.77$0.70$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.55$0.60$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.69$0.01$1.68$0.48$0.61$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$0.62$0.62$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$0.52$0.55$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$0.41$0.52$0.12
2013Summary only. Only limited summary data is available for this year.$1.97$0.00$1.97$0.53$0.53$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.00$1.97$0.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.00$1.66$0.51