Civic Intelligence

Texas Ironworkers Employers &

990 • Fiscal year 2017 • EIN 74-2520403

Jul 01, 2017 to Dec 31, 2017 • Filed on Nov 05, 2018

9555 W Sam Houston Pkwy S Ste400Houston, TX 77099

(713) 219-1200

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$0

Down $3,561,983 (-100%) from 2016

Net Assets

Down

$0

Down $2,590,679 (-100%) from 2016

Liabilities

Down

$0

Down $971,304 (-100%) from 2016

Revenue And Expenses

Revenue

Down

$937,916

Down $586,717 (-38%) from 2016

Expenses

Up

$3,521,565

Up $2,035,957 (+137%) from 2016

Net Income

Down

-$2,583,649

Down $2,622,674 (-6720%) from 2016

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: $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: $2,583,6492017Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MExpenses 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: -$7,0302017Revenue 2017: $937,916Expenses 2017: $3,521,565Net Income 2017: -$2,583,6492017

Highlighted filing

2017

Revenue$937,916
Expenses$3,521,565
Net Income-$2,583,649
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Dec 31, 2017
Signed
Nov 5, 2018
Return Version
2017v2.3
Gross Receipts
$937,916
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$2,530,042$0▼ $2,530,042
Investments in Publicly Traded Securities$727,042$0▼ $727,042
Savings and Temporary Cash Investments$249,865$0▼ $249,865
Cash and Non-Interest-Bearing Accounts-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,506,949$0▼ $3,506,949
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$923,300--
Total Liabilities$923,300$0▼ $923,300
Net Assets / Fund Balance
Unrestricted Net Assets$2,583,649$0▼ $2,583,649
Total Net Assets Fund Balance$2,583,649$0▼ $2,583,649
Total Liabilities and Net Assets / Fund Balance$3,506,949$0▼ $3,506,949
Compensation and Service Providers

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
$695,605
Investment Income
$10,659
Other Revenue
$231,652
Change in Net Assets
$-2,583,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,210,350
Salaries, Compensation, and Employee Benefits$311,215
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$240,861--$240,861
Other Employee Benefits$50,155--$50,155
Occupancy$37,523--$37,523
Insurance$31,930--$31,930
Payroll Taxes$20,199--$20,199
Office Expenses$19,202--$19,202
Fees for Services Management$13,700--$13,700
Travel$12,691--$12,691
Fees for Services Legal$8,830--$8,830
Conferences and Meetings$4,272--$4,272
Fees for Services Accounting$3,500--$3,500
Advertising$3,022--$3,022
Other Expenses$1,572--$1,572
Total Functional Expenses$3,521,565$0$0$3,521,565
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
Annual disclosure for covered persons
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
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
2018-11-05
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
50
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 dec. 31, 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 AppendixShowing 400 of 415 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/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE APPRENTICESHIP AND JOURNYMAN TRAINING, TESTING, EDUCATION AND JOB SKILL DEVELOPMENT AND ENHANCEMENT FOR IRONWORKERS TRADES.
IRS990/AdvertisingGrp/ProgramServicesAmt03022
IRS990/AdvertisingGrp/TotalAmt03022
IRS990/AnnualDisclosureCoveredPrsnInd01
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/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt04272
IRS990/ConferencesMeetingsGrp/TotalAmt04272
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt010659
IRS990/CYOtherExpensesAmt03210350
IRS990/CYOtherRevenueAmt0231652
IRS990/CYProgramServiceRevenueAmt0695605
IRS990/CYRevenuesLessExpensesAmt0-2583649
IRS990/CYSalariesCompEmpBnftPaidAmt0311215
IRS990/CYTotalExpensesAmt03521565
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0937916
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
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/EmployeeCnt050
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt03521565
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt03500
IRS990/FeesForServicesAccountingGrp/TotalAmt03500
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt08830
IRS990/FeesForServicesLegalGrp/TotalAmt08830
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt013700
IRS990/FeesForServicesManagementGrp/TotalAmt013700
IRS990/FinalReturnInd0X
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/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0937916
IRS990/GrossRentsGrp/RealAmt04800
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt031930
IRS990/InsuranceGrp/TotalAmt031930
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt010659
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010659
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0727042
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02530042
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
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/BOYAmt0923300
IRS990/NetAssetsOrFundBalancesBOYAmt02583649
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt04800
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt04800
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt037523
IRS990/OccupancyGrp/TotalAmt037523
IRS990/OfficeExpensesGrp/ProgramServicesAmt019202
IRS990/OfficeExpensesGrp/TotalAmt019202
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt050155
IRS990/OtherEmployeeBenefitsGrp/TotalAmt050155
IRS990/OtherExpensesGrp/Desc0TRANSFER TO TRAINING FU
IRS990/OtherExpensesGrp/Desc1TUITION AND TESTING FEE
IRS990/OtherExpensesGrp/Desc2OTHERS
IRS990/OtherExpensesGrp/ProgramServicesAmt02982393
IRS990/OtherExpensesGrp/ProgramServicesAmt191715
IRS990/OtherExpensesGrp/ProgramServicesAmt21572
IRS990/OtherExpensesGrp/TotalAmt02982393
IRS990/OtherExpensesGrp/TotalAmt191715
IRS990/OtherExpensesGrp/TotalAmt21572
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/BusinessCd1611600
IRS990/OtherRevenueMiscGrp/Desc0ISD FUNDING
IRS990/OtherRevenueMiscGrp/Desc1REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0226791
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt161
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0226791
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt161
IRS990/OtherRevenueTotalAmt0226852
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0240861
IRS990/OtherSalariesAndWagesGrp/TotalAmt0240861
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt020199
IRS990/PayrollTaxesGrp/TotalAmt020199
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0RON SMITHERMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTOR FUNDING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0695605
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0695605
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012486
IRS990/PYOtherExpensesAmt0753150
IRS990/PYOtherRevenueAmt0130677
IRS990/PYProgramServiceRevenueAmt01217852
IRS990/PYRevenuesLessExpensesAmt0-7030
IRS990/PYSalariesCompEmpBnftPaidAmt0614895
IRS990/PYTotalExpensesAmt01368045
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01361015
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-2583649
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt04800
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0937916
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0249865
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
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 DEC. 31, 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/TotalBookValueLandBuildingsAmt00
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/ExplanationTxt1EFFECTIVE 1-1-18 ALL ASSETS WERE TRANSFERRED TO TEXAS IRON WORKERS TRAINING TRUST EIN # 81-3682610.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1PART IV LINE 31
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0OPERATING ACCOUNTS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1FIXED ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2LIABILITIES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc3FUND BALANCE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0TEXAS IRON WORKERS TRAINING TRUST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1TEXAS IRON WORKERS TRAINING TRUST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt2TEXAS IRON WORKERS TRAINING TRUST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt3TEXAS IRON WORKERS TRAINING TRUST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02018-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12018-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22018-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt32018-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0813682610
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1813682610
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2813682610
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN3813682610
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt01324033
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt12451016
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt2989758
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt32785291
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt3501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt09555 W SAM HOUSTON PKWY 400
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt19555 W SAM HOUSTON PKWY 400
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt29555 W SAM HOUSTON PKWY 400
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt39555 W SAM HOUSTON PKWY 400
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0HOUSTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1HOUSTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2HOUSTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm3HOUSTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0TX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1TX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2TX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd3TX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd077099
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd177099
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd277099
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd377099
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: RON SMITHERMAN, JIM SWINKENDORF, KEITH COLVIN, ED VARGOCKO
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: ALL TRUSTEES LISTED ON PART VII, RON SMITHERMAN, JIM SWINKENDORF, KEITH COLVIN, AND ED VARGOCKO WERE APPOINTED TRUSTEES OF TEXAS IRON WORKERS TRAINING TRUST.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
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/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt03506949
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt03506949
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt050
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03521565
IRS990/TotalFunctionalExpensesGrp/TotalAmt03521565
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0923300
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0923300
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02583649
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03521565
IRS990/TotalProgramServiceRevenueAmt0695605
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0937916
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0937916
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03506949
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt012691
IRS990/TravelGrp/TotalAmt012691
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02583649
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RON SMITHERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE SIGNER
ReturnHeader/BusinessOfficerGrp/PhoneNum07132191200
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-05
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/AtSubmissionCreationDeviceId025FB7EAFDD7FBEBA26F0E1EDFC795276926EECC9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04A2CAD81E6CAF8D98A139DA42A88AB46270A91F4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02018-11-05

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings