Civic Intelligence

Iupat District Council 81 Labor Management Fund

EIN 85-3245933 • 501(c)5 • Des Moines, IA

Profile

To improve communication between representatives of labor and management, and engender cooperative and harmonious relations between labor and management in the industries encompassed by the jurisdiction of the union; to provide workers and employers with opportunities to study and explore new and innovative joint approaches to achieving organizational effectiveness; to provide a forum for open and honest discussion of problems confronting employees and employers; to study and explore ways of increasing productivity of both labor and management and of eliminating potential problems which reduce the competitiveness and inhibit economic development; to expand and improve working relationships between workers and managers; to avoid disputes between labor and management before they arise, and to assist promptly and fairly resolving disputes that do arise; to promote the use of safe, efficient, high quality construction services in development, maintenance, and rehabilitation of industrial a

5738 NW 2nd StreetDes Moines, IA 50313

na

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

76th percentile

19%

Higher net margin than 76% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

61st percentile

5.8%

Faster asset growth than 61% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

10th percentile

-34%

Faster revenue growth than 10% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$450,063

Up $24,771 (+5.8%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$450,063

Up $24,771 (+5.8%) from 2024

Revenue

Down

$132,323

Down $68,746 (-34%) from 2024

Expenses

Up

$107,552

Up $5,105 (+5.0%) from 2024

Net Income

Down

$24,771

Down $73,851 (-75%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2021: $241,234Liabilities 2021: $0Net Assets 2021: $241,2342021Assets 2022: $300,713Liabilities 2022: $0Net Assets 2022: $300,7132022Assets 2023: $326,670Liabilities 2023: $0Net Assets 2023: $326,6702023Assets 2024: $425,292Liabilities 2024: $0Net Assets 2024: $425,2922024Assets 2025: $450,063Liabilities 2025: $0Net Assets 2025: $450,0632025

Highlighted filing

2025

Assets$450,063
Liabilities$0
Net Assets$450,063

Operations Trend

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

$300K$200K$100K$0Revenue 2021: $42,446Expenses 2021: $22,498Net Income 2021: $19,9482021Revenue 2022: $134,223Expenses 2022: $74,744Net Income 2022: $59,4792022Revenue 2023: $123,354Expenses 2023: $97,397Net Income 2023: $25,9572023Revenue 2024: $201,069Expenses 2024: $102,447Net Income 2024: $98,6222024Revenue 2025: $132,323Expenses 2025: $107,552Net Income 2025: $24,7712025

Highlighted filing

2025

Revenue$132,323
Expenses$107,552
Net Income$24,771

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 17, 2026
Return Version
2024v5.0
Gross Receipts
$132,323
Mission and Program Overview

Mission

To improve communication between representatives of labor and management, and engender cooperative and harmonious relations between labor and management in the industries encompassed by the jurisdiction of the union; to provide workers and employers with opportunities to study and explore new and innovative joint approaches to achieving organizational effectiveness; to provide a forum for open and honest discussion of problems confronting employees and employers; to study and explore ways of increasing productivity of both labor and management and of eliminating potential problems which reduce the competitiveness and inhibit economic development; to expand and improve working relationships between workers and managers; to avoid disputes between labor and management before they arise, and to assist promptly and fairly resolving disputes that do arise; to promote the use of safe, efficient, high quality construction services in development, maintenance, and rehabilitation of industrial a

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$425,292$450,063▲ $24,771
Total Assets$425,292$450,063▲ $24,771
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$425,292$450,063▲ $24,771
Total Net Assets Fund Balance$425,292$450,063▲ $24,771
Total Liabilities and Net Assets / Fund Balance$425,292$450,063▲ $24,771
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul ComiskeyChairman
Adam DrakeTrustee
Chris SwartzTrustee
Derek MolyneuxTrustee
Jeremiah D FitchTrustee
Josh KreulTrustee
Rick LundvallTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$124,020
Investment Income
$8,303
Other Revenue
$0
Change in Net Assets
$24,771

Audited Revenue Reconciliation

Revenue per Audited Statements
$132,323
Total Revenue per Audited Statements
$132,323
Total Revenue per Form 990
$132,323
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$107,552
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting---$7,000
Other Expenses---$586
Total Functional Expenses$0$0$0$107,552

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$107,552
Total Expenses per Audited Statements$107,552
Total Expenses per Form 990$107,552
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
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Board members are appointed. The iupat district council 81 business manager/secretary/treasurer shall appoint all labor representatives. Management representatives shall be selected by the employer segment of the organization.

Form 990, Page 6, Part VI, Line 11B

All financial information used in preparation of form 990 is provided to the board members for review and approval prior to filing.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents are made available upon request at the office in des moines, iowa.

Filing and Contact Details

Filer

Filer Name
Iupat District Council 81 Lmf
EIN
85-3245933
Phone
5152890482
Address
5738 NW 2ND STREET, DES MOINES, IA 50313

Signing Officer

Name
Jeremiah D Fitch
Title
Trustee
Phone
5152890482
Signed
2026-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremiah D Fitch
Formed
2020
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Deboer & Associates Pc
Address
17330 WRIGHT ST STE 100, OMAHA, NE 68130-2157
Preparer
Eryn Stevens
Phone
4023335200
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To improve communication between representatives of labor and management, and engender cooperative and harmonious relations between labor and management in the industries encompassed by the jurisdiction of the union; to provide workers and employers with opportunities to study and explore new and innovative joint approaches to achieving organizational effectiveness; to provide a forum for open and honest discussion of problems confronting employees and employers; to study and explore ways of increasing productivity of both labor and management and of eliminating potential problems which reduce the competitiveness and inhibit economic development; to expand and improve working relationships between workers and managers; to avoid disputes between labor and management before they arise, and to assist promptly and fairly resolving disputes that do arise; to promote the use of safe, efficient, high quality construction services in development, maintenance, and rehabilitation of industrial and commercial facilities; to seek and maintain productive dialogue with users; to foster development and craft skills and high quality training; to foster improvement in occupational safety and health and other working conditions; and to engage in any safety-related program, including establishing an incentive system associated with such program.

Financial Statement Notes

Schedule D, Page 3, Part X

The entity has analyzed the tax positions and had concluded that there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO IMPROVE COMMUNICATION BETWEEN REPRESENTATIVES OF LABOR AND MANAGEMENT, AND ENGENDER COOPERATIVE AND HARMONIOUS RELATIONS BETWEEN LABOR AND MANAGEMENT IN THE INDUSTRIES ENCOMPASSED BY THE JURISDICTION OF THE UNION; TO PROVIDE WORKERS AND EMPLOYERS WITH OPPORTUNITIES TO STUDY AND EXPLORE NEW AND INNOVATIVE JOINT APPROACHES TO ACHIEVING ORGANIZATIONAL EFFECTIVENESS; TO PROVIDE A FORUM FOR OPEN AND HONEST DISCUSSION OF PROBLEMS CONFRONTING EMPLOYEES AND EMPLOYERS; TO STUDY AND EXPLORE WAYS OF INCREASING PRODUCTIVITY OF BOTH LABOR AND MANAGEMENT AND OF ELIMINATING POTENTIAL PROBLEMS WHICH REDUCE THE COMPETITIVENESS AND INHIBIT ECONOMIC DEVELOPMENT; TO EXPAND AND IMPROVE WORKING RELATIONSHIPS BETWEEN WORKERS AND MANAGERS; TO AVOID DISPUTES BETWEEN LABOR AND MANAGEMENT BEFORE THEY ARISE, AND TO ASSIST PROMPTLY AND FAIRLY RESOLVING DISPUTES THAT DO ARISE; TO PROMOTE THE USE OF SAFE, EFFICIENT, HIGH QUALITY CONSTRUCTION SERVICES IN DEVELOPMENT, MAINTENANCE, AND REHABILITATION OF INDUSTRIAL AND COMMERCIAL FACILITIES; TO SEEK AND MAINTAIN PRODUCTIVE DIALOGUE WITH USERS; TO FOSTER DEVELOPMENT AND CRAFT SKILLS AND HIGH QUALITY TRAINING; TO FOSTER IMPROVEMENT IN OCCUPATIONAL SAFETY AND HEALTH AND OTHER WORKING CONDITIONS; AND TO ENGAGE IN ANY SAFETY-RELATED PROGRAM, INCLUDING ESTABLISHING AN INCENTIVE SYSTEM ASSOCIATED WITH SUCH PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE APPOINTED. THE IUPAT DISTRICT COUNCIL 81 BUSINESS MANAGER/SECRETARY/TREASURER SHALL APPOINT ALL LABOR REPRESENTATIVES. MANAGEMENT REPRESENTATIVES SHALL BE SELECTED BY THE EMPLOYER SEGMENT OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL FINANCIAL INFORMATION USED IN PREPARATION OF FORM 990 IS PROVIDED TO THE BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE OFFICE IN DES MOINES, IOWA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05738 NW 2ND STREET
IRS990/USAddress/CityNm0DES MOINES
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050313
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEREMIAH D FITCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05152890482
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IUPAT DISTRICT COUNCIL 81 LMF
ReturnHeader/Filer/BusinessNameControlTxt0IUPA
ReturnHeader/Filer/EIN0853245933
ReturnHeader/Filer/PhoneNum05152890482
ReturnHeader/Filer/USAddress/AddressLine1Txt05738 NW 2ND STREET
ReturnHeader/Filer/USAddress/CityNm0DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050313
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470836395
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DEBOER & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017330 WRIGHT ST STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OMAHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0681302157
ReturnHeader/PreparerPersonGrp/PhoneNum04023335200
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERYN STEVENS
ReturnHeader/ReturnTs02026-03-04T13:05:13-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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