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.”
Scores are not available for this record yet.
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
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
Provide apprenticeship and journyman training, testing, education and job skill development and enhancement for ironworkers trades.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Ed Vargocko | Trustee |
| Jim Swinkendorf | Trustee |
| Keith Colvin | Trustee |
| Ron Smitherman | Trustee |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“A copy of the form 990 is provided to the local's governing body prior to filing with the irs.”
“The local's policies and procedures are monitored and reviewed on an annual basis at fund meetings.”
“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.”
“All documents are available for inspection at the local's business office.”
“Financial audit conducted in the current year. This is the same process as the prior year.”
“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.”
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/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | PUBLISHED ON ALL LITERATURE AND MATERIALS MADE PUBLIC BY THE SCHOOL. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | EFFECTIVE 1-1-18 ALL ASSETS WERE TRANSFERRED TO TEXAS IRON WORKERS TRAINING TRUST EIN # 81-3682610. |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 3 | FUND BALANCE |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 1 | TEXAS IRON WORKERS TRAINING TRUST |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 2 | TEXAS IRON WORKERS TRAINING TRUST |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 3 | TEXAS IRON WORKERS TRAINING TRUST |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2018-01-01 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 1 | 2018-01-01 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 2 | 2018-01-01 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 3 | 2018-01-01 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 813682610 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 1 | 813682610 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 2 | 813682610 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 3 | 813682610 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 1324033 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 1 | 2451016 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 2 | 989758 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 3 | 2785291 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 2 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 3 | 501(C)(3) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 1 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 2 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 3 | BOOK VALUE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 9555 W SAM HOUSTON PKWY 400 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 1 | 9555 W SAM HOUSTON PKWY 400 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 2 | 9555 W SAM HOUSTON PKWY 400 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 3 | 9555 W SAM HOUSTON PKWY 400 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | HOUSTON |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 1 | HOUSTON |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 2 | HOUSTON |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 3 | HOUSTON |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 1 | TX |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 2 | TX |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 3 | TX |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 77099 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 1 | 77099 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 2 | 77099 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 3 | 77099 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 0 |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | PERSON(S) INVOLVED: RON SMITHERMAN, JIM SWINKENDORF, KEITH COLVIN, ED VARGOCKO |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 1 | EXPLANATION 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/FormAndLineReferenceDesc | 0 | PART I, LINE 2E: |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 2E: |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A COPY OF THE FORM 990 IS PROVIDED TO THE LOCAL'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE LOCAL'S POLICIES AND PROCEDURES ARE MONITORED AND REVIEWED ON AN ANNUAL BASIS AT FUND MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE LOCAL'S BUSINESS OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FINANCIAL AUDIT CONDUCTED IN THE CURRENT YEAR. THIS IS THE SAME PROCESS AS THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 1 |
| IRS990/TotalAssetsBOYAmt | 0 | 3506949 |
| IRS990/TotalAssetsEOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3506949 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 50 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3521565 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3521565 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 923300 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 923300 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2583649 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3521565 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 695605 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 937916 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 937916 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3506949 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 12691 |
| IRS990/TravelGrp/TotalAmt | 0 | 12691 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 2583649 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 9555 WEST SAM HOUSTON PKWY SOUTH |
| IRS990/USAddress/AddressLine2Txt | 0 | STE 4 |
| IRS990/USAddress/CityNm | 0 | HOUSTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/USAddress/ZIPCd | 0 | 77099 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RON SMITHERMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE SIGNER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7132191200 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-11-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | TEXAS IRONWORKERS EMPLOYERS & |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | JOURNEYMAN UPGRADING FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | TEXA |
| ReturnHeader/Filer/EIN | 0 | 742520403 |
| ReturnHeader/Filer/PhoneNum | 0 | 7132191200 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9555 W SAM HOUSTON PKWY S STE400 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HOUSTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 77099 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 25FB7EAFDD7FBEBA26F0E1EDFC795276926EECC9 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 4A2CAD81E6CAF8D98A139DA42A88AB46270A91F4 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 64.88.174.3 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-11-05 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.