Iron Workers Local 33 Apprentice Training Fund FY2023 filing

Tax-deductible

Rochester, NY501(c)(3)EducationEIN 16-1038138

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To provide Training to Local union no. 33 apprentices in rochester and the surrounding area.

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
$55K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $82K a year · 23% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$55K
to officers and key staff · 21% of spending
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 3 voting members
Looks good: 2 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$380K
-19% vs prior year
Spent
$258K
To programs
66%
Net assets
$961K
By yearFY2021–FY2025
Revenue
$380K
FY2023▼ -19%
Revenue by fiscal year
FY2021$252K
FY2022$467K
FY2023$380K
FY2024$272K
FY2025$400K
Expenses
$258K
FY2023▼ -10%
Expenses by fiscal year
FY2021$225K
FY2022$285K
FY2023$258K
FY2024$260K
FY2025$334K
Net assets
$961K
FY2023▲ +15%
Net assets by fiscal year
FY2021$678K
FY2022$838K
FY2023$961K
FY2024$983K
FY2025$1.1M

From the FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1995.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $170K Management & general 34% · $88K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $55K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Coordinator
$47,741Pt VII · Sec A
$7,654Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Stephen Tavernia’s $71K as Director/COO is at the 63rd percentile of top reported officer pay among 1612 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Stephen Tavernia$70,952$48,054$47,741$7,329—
Tim Starwald———$44,006$43,097
Timothy Starwald——$7,654——
Brian Brodner$6,954————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Iron Workers Local 33 Apprentice Training Fund executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains union apprentices in Rochester and surrounding areas.

Provided by the organization

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1 program · $170K · in their own filed words · FY2022
01

Apprentice training program for members of the iron workers local union no. 33.

$170Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$380K
Ln 12
Fees for servicesLn 2g$270K
Gifts and grantsLn 1h$94K
Other incomeLn 4–11$13K
Money outPt IX
$258K
Ln 25
Programscol B$170K
Managementcol C$88K
Owns and owesPt X
$961K
net assets · Ln 32
Cash and savingsLn 1–2$192K
Total assetsLn 16$961K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$94K
Fees for servicesLn 2g$270K
Investment incomeLn 3$3K
Other incomeLn 4–11$13K
Gains on assetsLn 7−$72
Total revenueLn 12$380K
Assets in detailPt X, end of year
CashLn 1$87K
SavingsLn 2$105K
Cash and savings togetherLn 1–2$192K
InvestmentsLn 11–13$119K
Land, buildings, equipmentLn 10c$650K
Total assetsLn 16$961K
LiabilitiesLn 26$0
Net assetsLn 32$961K
OperationsPt I, VI
EmployeesI 512
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$233K$192K
InvestmentsLn 11–13$110K$119K
Land, buildings, equipmentLn 10c$600K$650K
Total assetsLn 16$945K$961K
LiabilitiesLn 26$107K$0
Net assetsLn 32$838K$961K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$82K$49K$33K
Other salaries and wagesLn 7$54K$38K$16K
Payroll taxesLn 10$10K$5K$5K
Legal feesLn 11b$837$837
Accounting feesLn 11c$6K$6K
Investment management feesLn 11f$1K$1K
Advertising and promotionLn 12$466$466
Office expensesLn 13$6K$179$5K
OccupancyLn 16$16K$15K$2K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$3K$3K
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$28K$25K$3K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$30K$30K$805
Total functional expensesLn 25$258K$170K$88K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $400K$334K$65K$1.1M 990 PDF
FY2024 $272K$260K$12K$983K 990 PDF
FY2023 Viewing $380K$258K$122K$961K 990 PDF
FY2022 $467K$285K$182K$838K 990 PDF
FY2021 $252K$225K$26K$678K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (5 parts)
Part I · Summary $379,805 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,571$94,200
I-9 Program service revenuePrior year $448,360$269,757
I-10 Investment incomePrior year $5,085$2,566
I-11 Other revenuePrior year $12,079$13,282
I-12 Total revenuePrior year $467,095$379,805
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $146,493$145,516
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $138,443$112,295
I-18 Total expensesPrior year $284,936$257,811
I-19 Revenue less expensesPrior year $182,159$121,994
Part VIII · Statement of revenue $379,805 across 8 lines filed
Lines not itemized here account for $219 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$94,200
VIII-1h Total contributions, gifts and grants$94,200
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $269,757$269,757
VIII-3 Investment incomeExcluded from tax $2,638$2,638
VIII-6 Net rental income or lossExcluded from tax $11,700$11,700
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$72−$72
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,363$1,363
VIII-12 Total revenueRelated to mission $271,339 · Excluded from tax $14,266$379,805
Part IX · Statement of functional expenses $257,811 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $49,138 · Management $32,759$81,897
IX-7 Other salaries and wagesPrograms $38,475 · Management $15,547$54,022
IX-10 Payroll taxesPrograms $4,868 · Management $4,729$9,597
IX-11b Legal feesManagement $837$837
IX-11c Accounting feesManagement $5,917$5,917
IX-11f Investment management feesManagement $1,355$1,355
IX-12 Advertising and promotionPrograms $466$466
IX-13 Office expensesPrograms $179 · Management $5,431$5,610
IX-16 OccupancyPrograms $14,727 · Management $1,580$16,307
IX-17 TravelPrograms $4,495$4,495
IX-19 Conferences, conventions and meetingsPrograms $2,553$2,553
IX-20 InterestManagement $4,781$4,781
IX-22 Depreciation, depletion and amortizationPrograms $25,290 · Management $2,714$28,004
IX-23 InsuranceManagement $11,546$11,546
IX-24 Other expenses (24a–d)Programs $29,619 · Management $805$30,424
IX-25 Total functional expensesPrograms $169,810 · Management $88,001 · Fundraising $0$257,811
Part X · Balance sheet $961,003 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $63,980$87,148
X-2 Savings and temporary cash investmentsStart of year $169,209$104,616
X-10c Land, buildings and equipment, netStart of year $599,861$650,331
X-11 Publicly traded securitiesStart of year $109,982$118,908
X-16 Total assetsStart of year $945,012$961,003
X-26 Total liabilitiesStart of year $107,350$0
X-32 Total net assets or fund balancesStart of year $837,662$961,003
X-33 Total liabilities and net assetsStart of year $945,012$961,003
Part XI · Reconciliation of net assets $961,003 net assets at year end
XI-1 Total revenue$379,805
XI-2 Total expenses$257,811
XI-3 Revenue less expenses$121,994
XI-4 Net assets at start of year$837,662
XI-5 Net unrealized gains (losses) on investments$7,547
XI-8 Prior period adjustments−$6,200
XI-10 Net assets at end of year$961,003

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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