Civic Intelligence

Texas Ironworkers Employers &

EIN 74-2520403 • 501(c)5 • Houston, TX

Profile

Provide apprenticeship and journyman training, testing, education and job skill development and enhancement for ironworkers trades.

9555 W Sam Houston Pkwy S Ste400Houston, TX 77099

n/A

Siviq Scores

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

Liabilities / Assets

90th percentile

0.26x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

0.68x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

27th percentile

-0.5%

Higher net margin than 27% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

22nd percentile

-1.5%

Faster asset growth than 22% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-11%

Faster revenue growth than 10% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$3,506,949

Down $55,034 (-1.5%) from 2016

Liabilities

Down

$923,300

Down $48,004 (-4.9%) from 2016

Net Assets

Down

$2,583,649

Down $7,030 (-0.3%) from 2016

Operations
Liabilities / Revenue95th percentileNet Margin27th percentile

Revenue

Down

$1,361,015

Down $163,618 (-11%) from 2016

Expenses

Down

$1,368,045

Down $117,563 (-7.9%) from 2016

Net Income

Down

-$7,030

Down $46,055 (-118%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,844,238Liabilities 2011: $0Net Assets 2011: $1,844,2382011Assets 2012: $1,531,639Liabilities 2012: $0Net Assets 2012: $1,531,6392012Assets 2013: $1,597,910Liabilities 2013: $0Net Assets 2013: $1,597,9102013Assets 2014: $2,128,233Liabilities 2014: $0Net Assets 2014: $2,128,2332014Assets 2015: $3,551,654Liabilities 2015: $1,000,000Net Assets 2015: $2,551,6542015Assets 2016: $3,561,983Liabilities 2016: $971,304Net Assets 2016: $2,590,6792016Assets 2017: $3,506,949Liabilities 2017: $923,300Net Assets 2017: $2,583,6492017

Highlighted filing

2017

Assets$3,506,949
Liabilities$923,300
Net Assets$2,583,649
Open 2017 Filing

Operations Trend

Revenue Growth10th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $869,1842011Expenses 2012: $936,0552012Expenses 2013: $859,2402013Revenue 2014: $1,536,161Expenses 2014: $1,005,838Net Income 2014: $530,3232014Revenue 2015: $1,762,106Expenses 2015: $1,338,685Net Income 2015: $423,4212015Revenue 2016: $1,524,633Expenses 2016: $1,485,608Net Income 2016: $39,0252016Revenue 2017: $1,361,015Expenses 2017: $1,368,045Net Income 2017: -$7,0302017

Highlighted filing

2017

Revenue$1,361,015
Expenses$1,368,045
Net Income-$7,030
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,506,949
Liabilities
$923,300
Net assets
$2,583,649
Revenue
$1,361,015
Expenses
$1,368,045
Net income
-$7,030
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$3.51$0.92$2.58$1.36$1.37$0.01
2016Detailed filing. Detailed filing data is available for this year.$3.56$0.97$2.59$1.52$1.49$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.55$1.00$2.55$1.76$1.34$0.42
2014Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$1.54$1.01$0.53
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.00$1.60$0.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.00$1.53$0.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.00$1.84$0.87
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 9, 2018
Return Version
2016v3.0
Gross Receipts
$1,361,015
Mission and Program Overview

Mission

Provide apprenticeship and journyman training, testing, education and job skill development and enhancement for ironworkers trades.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,451,016$2,530,042▲ $79,026
Investments in Publicly Traded Securities$766,394$727,042▼ $39,352
Savings and Temporary Cash Investments$344,573$249,865▼ $94,708
Total Assets$3,561,983$3,506,949▼ $55,034
Liabilities
Mortgage Notes Payable Secured by Investment Property$971,304$923,300▼ $48,004
Total Liabilities$971,304$923,300▼ $48,004
Net Assets / Fund Balance
Unrestricted Net Assets$2,590,679$2,583,649▼ $7,030
Total Net Assets Fund Balance$2,590,679$2,583,649▼ $7,030
Total Liabilities and Net Assets / Fund Balance$3,561,983$3,506,949▼ $55,034

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,080,968$358,867$2,439,835
Equipment$137,521$272,866$410,387
Land$278,482-$278,482
Other Land Buildings$33,071$29,512$62,583
Compensation and Service Providers
Top Officer Pay21st percentile

Board Members and Trustees

NameTitle
Ed VargockoTrustee
Jim SwinkendorfTrustee
Keith ColvinTrustee
Ron SmithermanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,217,852
Investment Income
$12,486
Other Revenue
$130,677
Change in Net Assets
$-7,030

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,361,015
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,361,015
Total Revenue per Form 990
$1,361,015
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$753,150
Salaries, Compensation, and Employee Benefits$614,895
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$480,659--$480,659
Depreciation Depletion$127,771--$127,771
Other Employee Benefits$93,545--$93,545
Office Expenses$68,174--$68,174
Travel$61,724--$61,724
Occupancy$48,172--$48,172
Interest$43,058--$43,058
Payroll Taxes$40,691--$40,691
Insurance$33,286--$33,286
Fees for Services Legal$28,551--$28,551
Fees for Services Management$26,400--$26,400
Fees for Services Accounting$14,350--$14,350
Other Expenses$300--$300
Total Functional Expenses$1,368,045$0$0$1,368,045

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,368,045
Total Expenses per Audited Statements$1,368,045
Total Expenses per Form 990$1,368,045
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
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A copy of the form 990 is provided to the local's governing body prior to filing with the irs.”

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

“The local's policies and procedures are monitored and reviewed on an annual basis at fund meetings.”

Form 990, Part VI, Section B, Line 15

“Compensation for officers and employees is negotiated in the collective bargaining agreement and the union constitution and bylaws. All compensation is approved by the board of trustees at the local's business office.”

Form 990, Part VI, Section C, Line 19

“All documents are available for inspection at the local's business office.”

Filing and Contact Details

Filer

Filer Name
Texas Ironworkers Employers &
EIN
74-2520403
Phone
7132191200
Address
9555 W SAM HOUSTON PKWY S STE400, HOUSTON, TX 77099

Signing Officer

Name
Ron Smitherman
Title
Trustee Signer
Phone
7132191200
Signed
2018-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Smitherman
Formed
1992
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
4
Employees
3
Volunteers
0

Preparer

Firm
Harper & Pearson Company Pc
Address
ONE RIVERWAY SUITE 1900, HOUSTON, TX 77056
Preparer
Kevin E Bienvenu CPA
Phone
7136222310
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

“Financial audit conducted in the current year. This is the same process as the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Part x, line 2: the internal revenue service has ruled that the apprenticeship fund qualified under section 501(c)(5) of the internal revenue code and is, therefore, not subject to tax under present income tax laws. The trustees are of the opinion that the apprenticeship fund continues to be exempt from federal income taxes. However, the apprenticeship fund is subject to taxes on unrelated business income. During 2017 and 2016, there were no unrelated business activities; thus, no provision has been made for income taxes. As of june 30, 2017, the tax years that remain subject to examination by the major tax jurisdictions under the statute of limitations are from the year 2014 forward (with limited exceptions). Tax penalties and interest, if any, would be recorded when paid and would be classified as tax expense in the statements of revenues and expenses and changes in net assets - modified cash basis.”

Raw XML Appendix368 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE APPRENTICESHIP AND JOURNYMAN TRAINING, TESTING, EDUCATION AND JOB SKILL DEVELOPMENT AND ENHANCEMENT FOR IRONWORKERS TRADES.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TEXAS IRONWORKERS EMPLOYERS & JOURN
IRS990/BooksInCareOfDetail/PhoneNum07132191200
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt09555 W SAM HOUSTON PARKWAY SOUTH
IRS990/BooksInCareOfDetail/USAddress/CityNm0HOUSTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd077099
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt012486
IRS990/CYOtherExpensesAmt0753150
IRS990/CYOtherRevenueAmt0130677
IRS990/CYProgramServiceRevenueAmt01217852
IRS990/CYRevenuesLessExpensesAmt0-7030
IRS990/CYSalariesCompEmpBnftPaidAmt0614895
IRS990/CYTotalExpensesAmt01368045
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01361015
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0127771
IRS990/DepreciationDepletionGrp/TotalAmt0127771
IRS990/Desc0PROVIDE APPRENTICESHIP AND JOURNYMAN TRAINING, TESTING, EDUCATION AND JOB SKILL DEVELOPMENT AND ENHANCEMENT FOR IRONWORKERS TRADES.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt01368045
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt014350
IRS990/FeesForServicesAccountingGrp/TotalAmt014350
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt028551
IRS990/FeesForServicesLegalGrp/TotalAmt028551
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt026400
IRS990/FeesForServicesManagementGrp/TotalAmt026400
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt015.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt215.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt315.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0RON SMITHERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1JIM SWINKENDORF
IRS990/Form990PartVIISectionAGrp/PersonNm2KEITH COLVIN
IRS990/Form990PartVIISectionAGrp/PersonNm3ED VARGOCKO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01361015
IRS990/GrossRentsGrp/RealAmt09600
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt033286
IRS990/InsuranceGrp/TotalAmt033286
IRS990/InterestGrp/ProgramServicesAmt043058
IRS990/InterestGrp/TotalAmt043058
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt012486
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012486
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0766394
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0727042
IRS990/IRPDocumentCnt039
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0661245
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02451016
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02530042
IRS990/LandBldgEquipCostOrOtherBssAmt03191287
IRS990/LegalDomicileStateCd0TX
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE APPRENTICESHIP AND JOURNYMAN TRAINING, TESTING, EDUCATION AND JOB SKILL DEVELOPMENT AND ENHANCEMENT FOR IRONWORKERS TRADES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0971304
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0923300
IRS990/NetAssetsOrFundBalancesBOYAmt02590679
IRS990/NetAssetsOrFundBalancesEOYAmt02583649
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt09600
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt09600
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt048172
IRS990/OccupancyGrp/TotalAmt048172
IRS990/OfficeExpensesGrp/ProgramServicesAmt068174
IRS990/OfficeExpensesGrp/TotalAmt068174
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt093545
IRS990/OtherEmployeeBenefitsGrp/TotalAmt093545
IRS990/OtherExpensesGrp/Desc0TUITION AND TESTING FEE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2OTHERS
IRS990/OtherExpensesGrp/ProgramServicesAmt0181319
IRS990/OtherExpensesGrp/ProgramServicesAmt1120045
IRS990/OtherExpensesGrp/ProgramServicesAmt2300
IRS990/OtherExpensesGrp/TotalAmt0181319
IRS990/OtherExpensesGrp/TotalAmt1120045
IRS990/OtherExpensesGrp/TotalAmt2300
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/BusinessCd1611600
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/Desc1ISD FUNDING
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0111369
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt19708
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0111369
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt19708
IRS990/OtherRevenueTotalAmt0121077
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0480659
IRS990/OtherSalariesAndWagesGrp/TotalAmt0480659
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt040691
IRS990/PayrollTaxesGrp/TotalAmt040691
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RON SMITHERMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTOR FUNDING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01217852
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01217852
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011785
IRS990/PYOtherExpensesAmt0897504
IRS990/PYOtherRevenueAmt0215970
IRS990/PYProgramServiceRevenueAmt01296878
IRS990/PYRevenuesLessExpensesAmt039025
IRS990/PYSalariesCompEmpBnftPaidAmt0588104
IRS990/PYTotalExpensesAmt01485608
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01524633
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-7030
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt09600
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01361015
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0344573
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0249865
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02080968
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0358867
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02439835
IRS990ScheduleD/EquipmentGrp/BookValueAmt0137521
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0272866
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0410387
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01368045
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0278482
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0278482
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt033071
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029512
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt062583
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01361015
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE APPRENTICESHIP FUND QUALIFIED UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. THE TRUSTEES ARE OF THE OPINION THAT THE APPRENTICESHIP FUND CONTINUES TO BE EXEMPT FROM FEDERAL INCOME TAXES. HOWEVER, THE APPRENTICESHIP FUND IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME. DURING 2017 AND 2016, THERE WERE NO UNRELATED BUSINESS ACTIVITIES; THUS, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. AS OF JUNE 30, 2017, THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE MAJOR TAX JURISDICTIONS UNDER THE STATUTE OF LIMITATIONS ARE FROM THE YEAR 2014 FORWARD (WITH LIMITED EXCEPTIONS). TAX PENALTIES AND INTEREST, IF ANY, WOULD BE RECORDED WHEN PAID AND WOULD BE CLASSIFIED AS TAX EXPENSE IN THE STATEMENTS OF REVENUES AND EXPENSES AND CHANGES IN NET ASSETS - MODIFIED CASH BASIS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02530042
IRS990ScheduleD/TotalExpensesPerForm990Amt01368045
IRS990ScheduleD/TotalRevenuePerForm990Amt01361015
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01361015
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01368045
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED ON ALL LITERATURE AND MATERIALS MADE PUBLIC BY THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO THE LOCAL'S GOVERNING BODY PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LOCAL'S POLICIES AND PROCEDURES ARE MONITORED AND REVIEWED ON AN ANNUAL BASIS AT FUND MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR OFFICERS AND EMPLOYEES IS NEGOTIATED IN THE COLLECTIVE BARGAINING AGREEMENT AND THE UNION CONSTITUTION AND BYLAWS. ALL COMPENSATION IS APPROVED BY THE BOARD OF TRUSTEES AT THE LOCAL'S BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE LOCAL'S BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FINANCIAL AUDIT CONDUCTED IN THE CURRENT YEAR. THIS IS THE SAME PROCESS AS THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03561983
IRS990/TotalAssetsEOYAmt03506949
IRS990/TotalAssetsGrp/BOYAmt03561983
IRS990/TotalAssetsGrp/EOYAmt03506949
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01368045
IRS990/TotalFunctionalExpensesGrp/TotalAmt01368045
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0971304
IRS990/TotalLiabilitiesEOYAmt0923300
IRS990/TotalLiabilitiesGrp/BOYAmt0971304
IRS990/TotalLiabilitiesGrp/EOYAmt0923300
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02590679
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02583649
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01368045
IRS990/TotalProgramServiceRevenueAmt01217852
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01361015
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01361015
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03561983
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03506949
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt061724
IRS990/TravelGrp/TotalAmt061724
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02590679
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02583649
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09555 WEST SAM HOUSTON PKWY SOUTH
IRS990/USAddress/AddressLine2Txt0STE 4
IRS990/USAddress/CityNm0HOUSTON
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077099
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RON SMITHERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE SIGNER
ReturnHeader/BusinessOfficerGrp/PhoneNum07132191200
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TEXAS IRONWORKERS EMPLOYERS &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOURNEYMAN UPGRADING FUND
ReturnHeader/Filer/BusinessNameControlTxt0TEXA
ReturnHeader/Filer/EIN0742520403
ReturnHeader/Filer/PhoneNum07132191200
ReturnHeader/Filer/USAddress/AddressLine1Txt09555 W SAM HOUSTON PKWY S STE400
ReturnHeader/Filer/USAddress/CityNm0HOUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077099
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId098B30980457CF0157D681F25C4FB04EAA8202509
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E731C1B0D8A2777E2056808B916E5ADD2710BF8C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02018-05-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:12:52
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0741695589
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARPER & PEARSON COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0ONE RIVERWAY SUITE 1900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOUSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077056
ReturnHeader/PreparerPersonGrp/PhoneNum07136222310
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN E BIENVENU CPA
ReturnHeader/ReturnTs02018-05-11T10:24:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.