Civic Intelligence

Iron Workers International Assn 516

990 • Fiscal year 2017 • EIN 93-0167657

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 12, 2017

11620 NE Ainsworth Circle 300Portland, OR 97220-9016

(503) 257-4743

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.03x

Higher debt load relative to assets than 67% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.01x

Higher debt load relative to revenue than 54% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

37th percentile

1.4%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

75th percentile

$93,114

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 15.2% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

53rd percentile

4.7%

Faster asset growth than 53% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

19th percentile

-6.9%

Faster revenue growth than 19% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$196,621

Up $8,825 (+4.7%) from 2016

Net Assets

Up

$190,536

Up $8,871 (+4.9%) from 2016

Liabilities

Down

$6,085

Down $46 (-0.8%) from 2016

Revenue

Down

$613,286

Down $45,611 (-6.9%) from 2016

Expenses

Up

$604,415

Up $10,917 (+1.8%) from 2016

Net Income

Down

$8,871

Down $56,528 (-86%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2011: $29,566Liabilities 2011: $3,639Net Assets 2011: $25,9272011Assets 2012: $51,793Liabilities 2012: $4,074Net Assets 2012: $47,7192012Assets 2013: $75,440Liabilities 2013: $4,201Net Assets 2013: $71,2392013Assets 2014: $88,261Liabilities 2014: $4,423Net Assets 2014: $83,8382014Assets 2015: $120,699Liabilities 2015: $4,433Net Assets 2015: $116,2662015Assets 2016: $187,796Liabilities 2016: $6,131Net Assets 2016: $181,6652016Assets 2017: $196,621Liabilities 2017: $6,085Net Assets 2017: $190,5362017Assets 2018: $141,212Liabilities 2018: $6,343Net Assets 2018: $134,8692018Assets 2019: $153,889Liabilities 2019: $3,408Net Assets 2019: $150,4812019Assets 2020: $74,618Liabilities 2020: $0Net Assets 2020: $74,6182020Assets 2021: $216,944Liabilities 2021: $93,865Net Assets 2021: $123,0792021Assets 2022: $153,450Liabilities 2022: $5,737Net Assets 2022: $147,7132022Assets 2023: $156,417Liabilities 2023: $4,434Net Assets 2023: $151,9832023Assets 2024: $153,034Liabilities 2024: $5,795Net Assets 2024: $147,2392024Assets 2025: $133,028Liabilities 2025: $223Net Assets 2025: $132,8052025

Highlighted filing

2017

Assets$196,621
Liabilities$6,085
Net Assets$190,536

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $434,7472011Expenses 2012: $398,6272012Expenses 2013: $441,4002013Revenue 2014: $478,322Expenses 2014: $465,723Net Income 2014: $12,5992014Revenue 2015: $512,166Expenses 2015: $479,738Net Income 2015: $32,4282015Revenue 2016: $658,897Expenses 2016: $593,498Net Income 2016: $65,3992016Revenue 2017: $613,286Expenses 2017: $604,415Net Income 2017: $8,8712017Revenue 2018: $558,887Expenses 2018: $614,554Net Income 2018: -$55,6672018Revenue 2019: $690,657Expenses 2019: $744,958Net Income 2019: -$54,3012019Revenue 2020: $848,436Expenses 2020: $924,299Net Income 2020: -$75,8632020Revenue 2021: $758,819Expenses 2021: $770,081Net Income 2021: -$11,2622021Revenue 2022: $745,311Expenses 2022: $720,677Net Income 2022: $24,6342022Revenue 2023: $608,306Expenses 2023: $604,036Net Income 2023: $4,2702023Revenue 2024: $558,936Expenses 2024: $563,680Net Income 2024: -$4,7442024Revenue 2025: $548,367Expenses 2025: $562,801Net Income 2025: -$14,4342025

Highlighted filing

2017

Revenue$613,286
Expenses$604,415
Net Income$8,871
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 12, 2017
Return Version
2016v3.0
Gross Receipts
$613,286
Mission and Program Overview

Mission

Representation of union members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$110,608$166,194▲ $55,586
Cash and Non-Interest-Bearing Accounts$73,974$27,165▼ $46,809
Land, Buildings, and Equipment, Net$3,214$3,262▲ $48
Total Assets$187,796$196,621▲ $8,825
Liabilities
Accounts Payable and Accrued Expenses$6,131$6,085▼ $46
Total Liabilities$6,131$6,085▼ $46
Net Assets / Fund Balance
Unrestricted Net Assets$181,665$190,536▲ $8,871
Total Net Assets Fund Balance$181,665$190,536▲ $8,871
Total Liabilities and Net Assets / Fund Balance$187,796$196,621▲ $8,825

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,262$12,384$15,646
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phillip a CasciatoFinancial SeFT$78,988$14,126$93,114
Lawrence E GeradsPresident-$1,577-$1,577
David C PayneRecording Se-$825-$825
Jackie JamesExecutive Bo-$715-$715
Felix AntichVice-preside-$554-$554
Rex ThorntonExecutive Bo-$495-$495
Ricky WamboldExecutive Bo-$495-$495
William RodgersExecutive Bo-$495-$495
Cole FairbrotherTrustee-$385-$385
Darrell C Tompkins JrTrustee-$385-$385
Cecil PfleglExecutive Bo-$360-$360
William AndrianoffTrustee-$350-$350
Carl FossiTrustee-$210-$210
Anthony MyersSergeant-at--$140-$140
James BeyerTrustee-$135-$135

Board Members and Trustees

NameTitle
David PearsonExecutive Bo
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$533,742
Investment Income
$241
Other Revenue
$79,303
Change in Net Assets
$8,871

Audited Revenue Reconciliation

Revenue per Audited Statements
$613,286
Total Revenue per Audited Statements
$613,286
Total Revenue per Form 990
$613,286
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$346,944
Salaries, Compensation, and Employee Benefits$240,221
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$223,350
Current Officers, Directors, Trustees, and Key Employees---$86,109
Other Salaries and Wages---$76,862
Pension Plan Contributions---$30,809
Other Employee Benefits---$28,564
Travel---$20,167
Payroll Taxes---$17,877
Benefits to Members---$17,250
Occupancy---$16,196
Office Expenses---$14,714
All Other Expenses---$6,233
Other Expenses---$5,161
Fees for Services Accounting---$4,800
Insurance---$1,271
Depreciation Depletion---$1,239
Advertising---$861
Fees for Services Legal---$225
Total Functional Expenses$0$0$0$604,415

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$604,415
Total Expenses per Audited Statements$604,415
Total Expenses per Form 990$604,415
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
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

The election of officers, executive board and trustees is by vote of the members by secret ballot.

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

All decisions of the executive board and trustees are subject to approval by the general membership at the monthly union meetings.

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

Form 990 is reviewed by the financial secretary prior to filing. Copies are made available to the board at next scheduled meeting.

Form 990, Page 6, Part VI, Line 15A

The financial secretary's compensation is stated in the bylaws of the organization. He receives the current union foreman scale contained in the western group-oregon contract.

Form 990, Page 6, Part VI, Line 15B

Other officers, executive board members and trustees receive compensation to attend negotiations or while on other union business. This is authorized in the bylaws of the organization. The office secretary's compensation is under a collective bargained agreement with the office employees local union no. 11.

Form 990, Page 6, Part VI, Line 19

Form 990 and other documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Iron Workers International Assn 516
EIN
93-0167657
Phone
5032574743
Address
11620 NE AINSWORTH CIRCLE 300, PORTLAND, OR 97220-9016

Signing Officer

Name
Phillip a Casciato
Title
Financial Secretary
Phone
5032574743
Signed
2017-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip a Casciato
Formed
1937
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
30

Preparer

Firm
David C Chvatal CPA Pc
Address
2427 SW VERMONT ST, PORTLAND, OR 97219-1939
Preparer
David C Chvatal CPA
Phone
5032446333
Raw XML Appendix374 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.

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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012384
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015646
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ELECTION OF OFFICERS, EXECUTIVE BOARD AND TRUSTEES IS BY VOTE OF THE MEMBERS BY SECRET BALLOT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DECISIONS OF THE EXECUTIVE BOARD AND TRUSTEES ARE SUBJECT TO APPROVAL BY THE GENERAL MEMBERSHIP AT THE MONTHLY UNION MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE FINANCIAL SECRETARY PRIOR TO FILING. COPIES ARE MADE AVAILABLE TO THE BOARD AT NEXT SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCIAL SECRETARY'S COMPENSATION IS STATED IN THE BYLAWS OF THE ORGANIZATION. HE RECEIVES THE CURRENT UNION FOREMAN SCALE CONTAINED IN THE WESTERN GROUP-OREGON CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER OFFICERS, EXECUTIVE BOARD MEMBERS AND TRUSTEES RECEIVE COMPENSATION TO ATTEND NEGOTIATIONS OR WHILE ON OTHER UNION BUSINESS. THIS IS AUTHORIZED IN THE BYLAWS OF THE ORGANIZATION. THE OFFICE SECRETARY'S COMPENSATION IS UNDER A COLLECTIVE BARGAINED AGREEMENT WITH THE OFFICE EMPLOYEES LOCAL UNION NO. 11.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 AND OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalOtherCompensationAmt014126
IRS990/TotalProgramServiceRevenueAmt0533742
IRS990/TotalReportableCompFromOrgAmt086109
IRS990/TotalRevenueGrp/ExclusionAmt0241
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0196621
IRS990/TravelGrp/TotalAmt020167
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0181665
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0190536
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PHILLIP A CASCIATO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum05032574743
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IRON WORKERS INTERNATIONAL ASSN 516
ReturnHeader/Filer/BusinessNameControlTxt0IRON
ReturnHeader/Filer/EIN0930167657
ReturnHeader/Filer/PhoneNum05032574743
ReturnHeader/Filer/USAddress/AddressLine1Txt011620 NE AINSWORTH CIRCLE 300
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0972209016
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId041B6350BA690B08495F289D3780AA8A5868F5132
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId041B6350BA690B08495F289D3780AA8A5868F5132
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930849101
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID C CHVATAL CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02427 SW VERMONT ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972191939
ReturnHeader/PreparerPersonGrp/PhoneNum05032446333
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID C CHVATAL CPA
ReturnHeader/ReturnTs02017-09-18T08:56:23-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.00$1.33$5.48$5.63$0.14
2024Detailed filing. Detailed filing data is available for this year.$1.53$0.06$1.47$5.59$5.64$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.56$0.04$1.52$6.08$6.04$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.06$1.48$7.45$7.21$0.25
2021Detailed filing. Detailed filing data is available for this year.$2.17$0.94$1.23$7.59$7.70$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$8.48$9.24$0.76
2019Detailed filing. Detailed filing data is available for this year.$1.54$0.03$1.50$6.91$7.45$0.54
2018Detailed filing. Detailed filing data is available for this year.$1.41$0.06$1.35$5.59$6.15$0.56
2017Detailed filing. Detailed filing data is available for this year.$1.97$0.06$1.91$6.13$6.04$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.88$0.06$1.82$6.59$5.93$0.65
2015Detailed filing. Detailed filing data is available for this year.$1.21$0.04$1.16$5.12$4.80$0.32
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.04$0.84$4.78$4.66$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.04$0.71$4.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.04$0.48$3.99
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.04$0.26$4.35