Liabilities / Assets
9th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
9th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
26th percentile
Higher top officer pay than 26% of similar nonprofits.
Top officer pay equals 1.7% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Balance Sheet
Assets
Down$18,671,454
Down $2,320,203 (-11%) from 2014
Net Assets
Down$18,671,454
Down $2,320,203 (-11%) from 2014
Liabilities
Flat$0
Flat from 2014
Revenue And Expenses
Revenue
Down$9,735,447
Down $3,491,265 (-26%) from 2014
Expenses
Up$11,277,499
Up $877,638 (+8.4%) from 2014
Net Income
Down-$1,542,052
Down $4,368,903 (-155%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- May 16, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $12,255,340
Mission and Program Overview
Mission
Promote safe employment for fair wages for members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $14,776,630 | $15,139,247 | ▲ $362,617 |
| Land, Buildings, and Equipment, Net | $514,790 | $663,060 | ▲ $148,270 |
| Savings and Temporary Cash Investments | $3,075,910 | $285,094 | ▼ $2,790,816 |
| Cash and Non-Interest-Bearing Accounts | $9,580 | $35,228 | ▲ $25,648 |
| Total Assets | $20,991,657 | $18,671,454 | ▼ $2,320,203 |
| Other Assets Total | $2,614,747 | $2,548,825 | ▼ $65,922 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $20,991,657 | $18,671,454 | ▼ $2,320,203 |
| Total Net Assets Fund Balance | $20,991,657 | $18,671,454 | ▼ $2,320,203 |
| Total Liabilities and Net Assets / Fund Balance | $20,991,657 | $18,671,454 | ▼ $2,320,203 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $275,875 | $334,038 | $609,913 |
| Buildings | $331,365 | $113,644 | $445,009 |
| Other Land Buildings | $55,820 | $179,973 | $235,793 |
| Other Assets Org | $2,548,825 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Gary Young | Business Man | FT | $116,532 | $48,123 | $164,655 |
| Gary Young | Business Manager | - | $116,532 | $48,123 | $164,655 |
| Kathleen Duncan | Recording Se | - | $4,710 | - | $4,710 |
| Erik L Richardson | President | - | $4,232 | - | $4,232 |
| John Sargent | Treasurer | - | $4,232 | - | $4,232 |
| Topher Edwards | Board Member | - | $2,081 | - | $2,081 |
| Christina Daniels | Board Member | - | $1,996 | - | $1,996 |
| Paul C New | Vice Preside | - | $1,924 | - | $1,924 |
| Robert Blair | Board Member | - | $1,844 | - | $1,844 |
| Bruce Barnes | Board Member | - | $1,688 | - | $1,688 |
| Marjorie Ramirez | Board Member | - | $1,200 | - | $1,200 |
| Rodney D Belisle | Board Member | - | $1,200 | - | $1,200 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $20,000
- Program Service Revenue
- $9,037,694
- Investment Income
- $603,058
- Other Revenue
- $74,695
- All Other Contributions
- $20,000
- Change in Net Assets
- $-1,542,052
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $7,435,160 |
| Salaries, Compensation, and Employee Benefits | $3,671,323 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,176,127 | - | - | $2,176,127 |
| Payments to Affiliates | $1,659,429 | - | - | $1,659,429 |
| Pension Plan Contributions | $630,355 | - | - | $630,355 |
| Other Employee Benefits | $439,906 | - | - | $439,906 |
| Fees for Services Other | $259,786 | - | - | $259,786 |
| All Other Expenses | $238,893 | - | - | $238,893 |
| Payroll Taxes | $235,173 | - | - | $235,173 |
| Current Officers, Directors, Trustees, and Key Employees | $189,762 | - | - | $189,762 |
| Benefits to Members | $171,016 | - | - | $171,016 |
| Office Expenses | $166,846 | - | - | $166,846 |
| Occupancy | $140,566 | - | - | $140,566 |
| Advertising | $116,512 | - | - | $116,512 |
| Travel | $113,703 | - | - | $113,703 |
| Other Expenses | $94,144 | - | - | $94,144 |
| Depreciation Depletion | $85,444 | - | - | $85,444 |
| Fees for Service Investment Mgmnt Fees | $76,293 | - | - | $76,293 |
| Fees for Services Legal | $72,225 | - | - | $72,225 |
| Conferences and Meetings | $65,077 | - | - | $65,077 |
| Insurance | $52,398 | - | - | $52,398 |
| Fees for Services Accounting | $41,485 | - | - | $41,485 |
| Total Functional Expenses | $11,277,499 | $0 | $0 | $11,277,499 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“Ibew local 48 is an electrical union with approximately 4,300 union members as of december 31, 2015.”
Form 990, Page 6, Part VI, Line 7A
“Ibew local no. 48 holds elections every 3 years whereby the union members elect the business manager as well as other members of the executive board.”
Form 990, Page 6, Part VI, Line 7B
“Yes, there are executive board decisions as spelled out in ibew local no. 48's constitution and by-laws which must be voted upon by the union members.”
Form 990, Page 6, Part VI, Line 11B
“Yes, a copy of form 990 was given to the ibew local no. 48 financial assistant and business manager for their review and approval prior to filing with the irs. A copy of form 990 is available to the board members upon request.”
Form 990, Page 6, Part VI, Line 12C
“It is the policy of ibew local no. 48 that the existence of any potential conflicts of interest be disclosed before any transaction is consummated. There exists a continuing responsibility of the board, officers and employees of ibew local no. 48 to scrutinize transactions and outside business interests and relationships for potential conflicts and to immediately ensure they are disclosed.”
Form 990, Page 6, Part VI, Line 15A
“The salary and benefits package of the business manager is voted on and approved by the membership and is reflected in the ibew local no. 48's by-laws.”
Form 990, Page 6, Part VI, Line 15B
“It is the responsibility of the membership to vote on and approve all ibew local no. 48 officers, key employees and other staff salaries and benefits which are then reflected in the ibew local no. 48's by-laws.”
Form 990, Page 6, Part VI, Line 19
“Ibew local no. 48's form 990 is available to its members upon request. Ibew local no. 48 files an annual labor management report with the department of labor (lm-2). This report includes an annual financial statement as well as receipts and disbursements. The lm-2 report is available to the public via the office of labor management's web site. Ibew local no. 48's annual audited financial statements are available to its members upon request.”
Filing and Contact Details
Filer
- Filer Name
- Ibew Local No 48
- EIN
- 93-0196209
- Phone
- 5032564848
- Address
- 15937 NE AIRPORT WAY, PORTLAND, OR 97230-4958
Signing Officer
- Name
- Gary Young
- Title
- Business Manager
- Phone
- 5032519681
- Signed
- 2016-05-16
Organization Details
- Principal Officer
- Gary Young
- Formed
- 1913
- Legal Domicile
- Or
- Voting Board Members
- 11
- Independent Board Members
- 10
- Employees
- 27
Preparer
- Firm
- Schiller & Company Pc
- Address
- 606 SE 117TH AVE 100, VANCOUVER, WA 98683
- Preparer
- Timothy C Schiller
- Phone
- 3609448050
Supplemental Narrative
Additional Explanations
Form 990, Part XI, Line 9
“Unrealized gain/loss on investments”
Raw XML AppendixShowing 400 of 446 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 |
|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 116512 |
| IRS990/AllOtherContributionsAmt | 0 | 20000 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 238893 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 238893 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
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| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 171016 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | IBEW LOCAL 48 |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5032564848 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 15937 NE AIRPORT WAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PORTLAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 972304958 |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYContributionsGrantsAmt | 0 | 20000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 603058 |
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| IRS990/CYOtherRevenueAmt | 0 | 74695 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 9037694 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1542052 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3671323 |
| IRS990/CYTotalExpensesAmt | 0 | 11277499 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 9735447 |
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| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 85444 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 85444 |
| IRS990/Desc | 0 | IBEW LOCAL NO. 48 (A LABOR ORGANIZATION UNDER SECTION 501 (C) (5) WITH APPROXIMATELY 4,300 MEMBERS) WORKS TO ORGANIZE ALL WORKERS IN THE ENTIRE ELECTRICAL INDUSTRY, TO PROMOTE REASONABLE METHODS OF WORK, SETTLE ALL DISPUTES BY ARBITRATION IF POSSIBLE, TO ASSIST EACH OTHER IN SICKNESS OR DISTRESS, TO SECURE EMPLOYMENT FOR ADEQUATE PAY, AND TO ELEVATE THE MORAL, INTELLECTUAL AND SOCIAL CONDITIONS OF ITS MEMBERS. |
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| IRS990/DisregardedEntityInd | 0 | false |
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| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 27 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 11277499 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 41485 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 72225 |
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| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 76293 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.20 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.20 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.20 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.80 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BUSINESS MAN |
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| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1913 |
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| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -62066 |
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| IRS990/IndoorTanningServicesInd | 0 | false |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 664333 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 14776630 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 15139247 |
| IRS990/IRPDocumentCnt | 0 | 79 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 514790 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 663060 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1290715 |
| IRS990/LegalDomicileStateCd | 0 | OR |
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| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2519884 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROMOTE SAFE EMPLOYMENT FOR FAIR WAGES FOR MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 20991657 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 18671454 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -62066 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 791 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -61275 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -778151 |
| IRS990/NoncashContributionsAmt | 0 | 20000 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 140566 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 140566 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 166846 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 166846 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2614747 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2548825 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 439906 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 439906 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTOR PAYMENTS |
| IRS990/OtherExpensesGrp/Desc | 1 | TRADE ASSOCIATIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT AND BLDG MAINT. |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3926620 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 211145 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 114594 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 94144 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3926620 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 211145 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 114594 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 94144 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 74695 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 74695 |
| IRS990/OtherRevenueTotalAmt | 0 | 74695 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2176127 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2176127 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 1659429 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 1659429 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 235173 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 235173 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 630355 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 630355 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | GARY YOUNG |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES & ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9037694 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 9037694 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 166574 |
| IRS990/PYInvestmentIncomeAmt | 0 | 954932 |
| IRS990/PYOtherExpensesAmt | 0 | 6666587 |
| IRS990/PYOtherRevenueAmt | 0 | 51664 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 12220116 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2826851 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3566700 |
| IRS990/PYTotalExpensesAmt | 0 | 10399861 |
| IRS990/PYTotalRevenueAmt | 0 | 13226712 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1542052 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | true |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3075910 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 285094 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 331365 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 113644 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 445009 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 275875 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 334038 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 609913 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 2548825 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | INVESTMENT IN BUILDING ASSOCIATION |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 55820 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 179973 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 235793 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 663060 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2548825 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 116532 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 48123 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | GARY YOUNG |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | BUSINESS MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 164655 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | IBEW LOCAL 48 IS AN ELECTRICAL UNION WITH APPROXIMATELY 4,300 UNION MEMBERS AS OF DECEMBER 31, 2015. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | IBEW LOCAL NO. 48 HOLDS ELECTIONS EVERY 3 YEARS WHEREBY THE UNION MEMBERS ELECT THE BUSINESS MANAGER AS WELL AS OTHER MEMBERS OF THE EXECUTIVE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | YES, THERE ARE EXECUTIVE BOARD DECISIONS AS SPELLED OUT IN IBEW LOCAL NO. 48'S CONSTITUTION AND BY-LAWS WHICH MUST BE VOTED UPON BY THE UNION MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | YES, A COPY OF FORM 990 WAS GIVEN TO THE IBEW LOCAL NO. 48 FINANCIAL ASSISTANT AND BUSINESS MANAGER FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. A COPY OF FORM 990 IS AVAILABLE TO THE BOARD MEMBERS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | IT IS THE POLICY OF IBEW LOCAL NO. 48 THAT THE EXISTENCE OF ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED BEFORE ANY TRANSACTION IS CONSUMMATED. THERE EXISTS A CONTINUING RESPONSIBILITY OF THE BOARD, OFFICERS AND EMPLOYEES OF IBEW LOCAL NO. 48 TO SCRUTINIZE TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY ENSURE THEY ARE DISCLOSED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE SALARY AND BENEFITS PACKAGE OF THE BUSINESS MANAGER IS VOTED ON AND APPROVED BY THE MEMBERSHIP AND IS REFLECTED IN THE IBEW LOCAL NO. 48'S BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | IT IS THE RESPONSIBILITY OF THE MEMBERSHIP TO VOTE ON AND APPROVE ALL IBEW LOCAL NO. 48 OFFICERS, KEY EMPLOYEES AND OTHER STAFF SALARIES AND BENEFITS WHICH ARE THEN REFLECTED IN THE IBEW LOCAL NO. 48'S BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | IBEW LOCAL NO. 48'S FORM 990 IS AVAILABLE TO ITS MEMBERS UPON REQUEST. IBEW LOCAL NO. 48 FILES AN ANNUAL LABOR MANAGEMENT REPORT WITH THE DEPARTMENT OF LABOR (LM-2). THIS REPORT INCLUDES AN ANNUAL FINANCIAL STATEMENT AS WELL AS RECEIPTS AND DISBURSEMENTS. THE LM-2 REPORT IS AVAILABLE TO THE PUBLIC VIA THE OFFICE OF LABOR MANAGEMENT'S WEB SITE. IBEW LOCAL NO. 48'S ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO ITS MEMBERS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | UNREALIZED GAIN/LOSS ON INVESTMENTS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | ELECT WORKERS LOCAL 48 BLDG ASSOC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt | 0 | BUILDING ASSOCIATION INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 943099274 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | OR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | HOLD TITLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 15937 NE AIRPORT WAY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | PORTLAND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 972304958 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | true |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 20991657 |
| IRS990/TotalAssetsEOYAmt | 0 | 18671454 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 20991657 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 18671454 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 20000 |
| IRS990/TotalEmployeeCnt | 0 | 27 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 11277499 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 11277499 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 20991657 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 18671454 |
| IRS990/TotalOtherCompensationAmt | 0 | 48123 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 11277499 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 9037694 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 141639 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 602267 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9113180 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $18,671,454
- Liabilities
- $0
- Net assets
- $18,671,454
- Revenue
- $9,735,447
- Expenses
- $11,277,499
- Net income
- -$1,542,052