Civic Intelligence

Millwrights Local Union No 443

EIN 81-4239224 • 501(c)5 • Parkersburg, WV

Profile

Improvement of conditions, productivity, and efficiency in the millwright trade.

4600 Camden AvenueParkersburg, WV 26101

www.ubcmillwrights.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

6th percentile

-19%

Higher net margin than 6% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$275,976

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 50.4% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

13th percentile

-6.1%

Faster asset growth than 13% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-33%

Faster revenue growth than 3% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,579,961

Down $102,953 (-6.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,579,961

Down $102,953 (-6.1%) from 2023

Revenue

Down

$547,744

Down $264,411 (-33%) from 2023

Expenses

Up

$650,697

Up $36,684 (+6.0%) from 2023

Net Income

Down

-$102,953

Down $301,095 (-152%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2017: $246,439Liabilities 2017: $4,080Net Assets 2017: $242,3592017Assets 2018: $322,389Liabilities 2018: $1,340Net Assets 2018: $321,0492018Assets 2019: $567,876Liabilities 2019: $0Net Assets 2019: $567,8762019Assets 2020: $910,476Liabilities 2020: $0Net Assets 2020: $910,4762020Assets 2021: $1,217,180Liabilities 2021: $0Net Assets 2021: $1,217,1802021Assets 2022: $1,484,772Liabilities 2022: $0Net Assets 2022: $1,484,7722022Assets 2023: $1,682,914Liabilities 2023: $0Net Assets 2023: $1,682,9142023Assets 2024: $1,579,961Liabilities 2024: $0Net Assets 2024: $1,579,9612024

Highlighted filing

2024

Assets$1,579,961
Liabilities$0
Net Assets$1,579,961

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2017: $364,407Expenses 2017: $122,048Net Income 2017: $242,3592017Revenue 2018: $341,809Expenses 2018: $263,119Net Income 2018: $78,6902018Revenue 2019: $573,859Expenses 2019: $327,032Net Income 2019: $246,8272019Revenue 2020: $726,370Expenses 2020: $383,770Net Income 2020: $342,6002020Revenue 2021: $778,174Expenses 2021: $471,470Net Income 2021: $306,7042021Revenue 2022: $876,380Expenses 2022: $608,788Net Income 2022: $267,5922022Revenue 2023: $812,155Expenses 2023: $614,013Net Income 2023: $198,1422023Revenue 2024: $547,744Expenses 2024: $650,697Net Income 2024: -$102,9532024

Highlighted filing

2024

Revenue$547,744
Expenses$650,697
Net Income-$102,953

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 31, 2025
Return Version
2023v6.0
Gross Receipts
$547,744
Mission and Program Overview

Mission

Improvement of conditions, productivity, and efficiency in the millwright trade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,678,244$803,269▼ $874,975
Savings and Temporary Cash Investments$0$773,641▲ $773,641
Land, Buildings, and Equipment, Net$4,670$3,051▼ $1,619
Total Assets$1,682,914$1,579,961▼ $102,953
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,298,022$1,207,913▼ $90,109
Net Assets With Donor Restrictions$384,892$372,048▼ $12,844
Total Net Assets Fund Balance$1,682,914$1,579,961▼ $102,953
Total Liabilities and Net Assets / Fund Balance$1,682,914$1,579,961▼ $102,953

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,051$5,043$8,094
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Sean P FoleyFinancial Secretary$4,830$271,146$4,830
THOMAS P O'DONNELLRecording Secretary$3,030$192,146$3,030
Kirtis GrimmTreasurer$2,740-$2,740
Boyd P HouyPresident$1,313-$1,313
Jeramey R WielochTrustee$1,167-$1,167
Jeremy C GarrettTrustee$765-$765
Scott R HollyfieldVice President$713-$713
Kerry MurphyTrustee$300$192,143$300
Raymond P McgonigleWarden$200$192,058$200
Derick W DillonFormer Trustee$150-$150
Joseph C McfeeConductor$100-$100

Board Members and Trustees

NameTitle
John DlutowskiFormer Vice President
Christian GreenFormer Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$521,434
Program Service Revenue
$2,082
Investment Income
$23,776
Other Revenue
$452
Change in Net Assets
$-102,953

Audited Revenue Reconciliation

Revenue per Audited Statements
$547,744
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$547,744
Total Revenue per Form 990
$547,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$629,001
Salaries, Compensation, and Employee Benefits$21,696
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$158,326
Office Expenses---$31,615
Conferences and Meetings---$30,833
Current Officers, Directors, Trustees, and Key Employees---$19,658
Other Expenses---$10,648
Fees for Services Accounting---$8,000
All Other Expenses---$7,198
Advertising---$3,927
Fees for Services Other---$2,977
Payroll Taxes---$2,038
Depreciation Depletion---$1,619
Total Functional Expenses$0$0$0$650,697

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$650,697
Total Expenses per Audited Statements$650,697
Total Expenses per Form 990$650,697
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 local union has members that pay dues.

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

Members of the local union elect the officers and the executive board members.

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

The governing body's decisions are subject to approval by the union members.

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

The executive board reviews the 990 prior to its filing.

Form 990, Part VI, Section C, Line 19

The local union makes form 990 available upon request

Filing and Contact Details

Filer

Filer Name
Millwrights Local Union No 443
EIN
81-4239224
Phone
3044221593
Address
4600 CAMDEN AVENUE, PARKERSBURG, WV 26101

Signing Officer

Name
Sean Foley
Title
Financial Secretary
Phone
3044221593
Signed
2025-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sean Foley
Formed
2016
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
0
Employees
11
Volunteers
0

Preparer

Firm
Mspc Cpas & Advisors Pc
Address
340 NORTH AVENUE EAST, CRANFORD, NJ 07016-2496
Preparer
Robert J Jannelli CPA
Phone
9082727000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 1

The organizations accounting method is modified cash basis of accounting. There has been no changes from previous years.

Part XII, Line 2C

The local union's executive board oversees the audit of the financial statements

Financial Statement Notes

PART X, LINE 2:

The local is exempt from federal income taxes under section 501(c)(5) of the internal revenue code and applicable state law. The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the local may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the local and various positions related to the potential sources of unrelated business taxable income. The tax benefits that might be recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2024 and 2023. The local files its forms 990 in the u.s. Federal jurisdiction and is generally no longer subject to examination by the internal revenue service for fiscal years before 2021, generally from 3 years after they are filed.

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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESS THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE LOCAL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE LOCAL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS THAT MIGHT BE RECOGNIZED IN THE FINANCIAL STATEMENTS FROM A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2024 AND 2023. THE LOCAL FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR FISCAL YEARS BEFORE 2021, GENERALLY FROM 3 YEARS AFTER THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1113663
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2113660
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3113575
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SEAN P FOLEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1THOMAS P O'DONNELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2KERRY MURPHY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3RAYMOND P MCGONIGLE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FINANCIAL SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1RECORDING SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3WARDEN
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2192143
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3192058
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION HAS MEMBERS THAT PAY DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE LOCAL UNION ELECT THE OFFICERS AND THE EXECUTIVE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY'S DECISIONS ARE SUBJECT TO APPROVAL BY THE UNION MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE BOARD REVIEWS THE 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LOCAL UNION MAKES FORM 990 AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATIONS ACCOUNTING METHOD IS MODIFIED CASH BASIS OF ACCOUNTING. THERE HAS BEEN NO CHANGES FROM PREVIOUS YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE LOCAL UNION'S EXECUTIVE BOARD OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0EASTERN MILLWRIGHT REGIONAL COUNCIL LABOR MANAGEMENT FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1EMRC APPRENTICESHIP & TRAINING FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2EASTERN ATLANTIC STATES REGIONAL COUNCIL OF CARPENTERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0364804028
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1257249537
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO IMPROVE COMMUNICATIONS BETWEEN THE UNION AND EMPLOYERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO PROVIDE EDUCATION AND TRAINING OF MILLWRIGHT APPRENTICES AND JOURNEYMEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2REGIONAL COUNCIL REPRESENTING LOCAL CARPENTER AND MILLWRIGHT UNIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01803 GARDEN SPRING STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1750 DORCHESTER AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt21803 GARDEN SPRING STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PHILADELPHIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2PHILADELPHIA

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