International Assoc B S & D Ironworkers 451 Apprentice & Training

Not tax-deductible

Wilmington, DE501(c)(5)EIN 51-6018413

Training of members.

Mission: Form 990 Part I, line 1

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
1 of 6
filings with a surplus
Average deficit $22K a year · 15% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
18 mo
of spending, in cash
Looks good: 18.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$71K
-51% vs prior year
Spent
$127K
To programs
0%
Net assets
$204K
By yearFY2020–FY2025
Revenue
$71K
FY2025▼ -51%
Revenue by fiscal year
FY2020$165K
FY2021$177K
FY2022$160K
FY2023$157K
FY2024$144K
FY2025$71K
Expenses
$127K
FY2025▲ +57%
Expenses by fiscal year
FY2020$236K
FY2021$228K
FY2022$160K
FY2023$171K
FY2024$81K
FY2025$127K
Net assets
$204K
FY2025▼ -22%
Net assets by fiscal year
FY2020$297K
FY2021$246K
FY2022$175K
FY2023$198K
FY2024$261K
FY2025$204K

From the FY2025 Form 990 (year ending June 2025) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1963.

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

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Employer Trustee
$0Pt VII · Sec A
Employer Trustee
$0Pt VII · Sec A
Union Trustee / Apprentice Coordinator
$0Pt VII · Sec A
Union Trustee
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Richard Jordan$64,189$80,078$82,890$80,107
Robert Jaquette—$2,244——

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 International Assoc B S & D Ironworkers 451 Apprentice & Training 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 ironworkers in skills needed for their trade.

Provided by the organization

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1 program service, described in the organization's own filed words · FY2024.
01

Provide training to members in job classifications covered under collective bargaining agreements.

Pt IX · col B

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$71K
Ln 12
Fees for servicesLn 2g$71K
Investment incomeLn 3$9
Money outPt IX
$127K
Ln 25
Owns and owesPt X
$204K
net assets · Ln 32
Cash and savingsLn 1–2$195K
Total assetsLn 16$206K
LiabilitiesLn 26$1K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$71K
Investment incomeLn 3$9
Total revenueLn 12$71K
Assets in detailPt X, end of year
CashLn 1$42K
SavingsLn 2$153K
Cash and savings togetherLn 1–2$195K
Land, buildings, equipmentLn 10c$4K
Total assetsLn 16$206K
LiabilitiesLn 26$1K
Net assetsLn 32$204K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$250K$195K
Land, buildings, equipmentLn 10c$5K$4K
Total assetsLn 16$263K$206K
LiabilitiesLn 26$2K$1K
Net assetsLn 32$261K$204K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$16K$0
Other salaries and wagesLn 7$7K$0$0$0
Payroll taxesLn 10$619$0$0$0
Accounting feesLn 11c$4K$0$0$0
Advertising and promotionLn 12$2K$0$0$0
Office expensesLn 13$970$0$0$0
OccupancyLn 16$67K$0$0$0
TravelLn 17$5K$0$0$0
Conferences, conventions and meetingsLn 19$2K$0$0$0
Payments to affiliatesLn 21$13K$0$0$0
Depreciation, depletion and amortizationLn 22$1K$0$0$0
InsuranceLn 23$6K$0$0$0
Other expenses (24a–d)Ln 24$3K$0$0$0
Total functional expensesLn 25$127K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $71K$127K−$57K$204K 990 PDF
FY2024 $144K$81K$63K$261K 990 PDF
FY2023 $157K$171K−$14K$198K 990 PDF
FY2022 $160K$160K−$131$175K 990 PDF
FY2021 $177K$228K−$51K$246K 990 PDF
FY2020 $165K$236K−$71K$297K 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 FY2025 990 (4 parts)
Part VIII · Statement of revenue $70,594 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$70,585
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $9$9
VIII-12 Total revenueRelated to mission $70,585 · Unrelated business $0 · Excluded from tax $9$70,594
Part IX · Statement of functional expenses $127,219 across 13 lines filed
IX-4 Benefits paid to or for membersPrograms $0$16,339
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$6,651
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$619
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$3,500
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$2,437
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$970
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$66,700
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$4,742
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$2,144
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$13,306
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$1,149
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$5,721
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$2,941
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$127,219
Part X · Balance sheet $205,654 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $97,575$41,989
X-2 Savings and temporary cash investmentsStart of year $152,593$152,602
X-4 Accounts receivableStart of year $8,004$7,305
X-10c Land, buildings and equipment, netStart of year $4,907$3,758
X-16 Total assetsStart of year $263,079$205,654
X-17 Accounts payable and accrued expensesStart of year $2,250$1,450
X-26 Total liabilitiesStart of year $2,250$1,450
X-32 Total net assets or fund balancesStart of year $260,829$204,204
X-33 Total liabilities and net assetsStart of year $263,079$205,654
Part XI · Reconciliation of net assets $204,204 net assets at year end
XI-1 Total revenue$70,594
XI-2 Total expenses$127,219
XI-3 Revenue less expenses−$56,625
XI-4 Net assets at start of year$260,829
XI-10 Net assets at end of year$204,204

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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