International Assoc B S & D Ironworkers 451 Apprentice & Training FY2021 filing

Not tax-deductible

Wilmington, DE501(c)(5)EIN 51-6018413Revenue $177K in FY2021

On file with the IRS203 Old Dupont Rd, 19804-1254 · Wilmington, DETax-exempt since May 1963

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Training of members.

$83K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

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FY2021 · 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
Pay to officers and key staff
$83K
to officers and key staff · 36% of spending
Concern: pay to officers and key staff is 36% of spending; over 30%.
Pt VII · Sec A
12 mo
of spending, in cash
Looks good: 12.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$177K
+8% vs prior year
Spent
$228K
To programs
0%
Net assets
$246K
By yearFY2020–FY2025
Revenue
$177K
FY2021▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2020$165K
FY2021$177K
FY2022$160K
FY2023$157K
FY2024$144K
FY2025$71K
Expenses
$228K
FY2021▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$236K
FY2021$228K
FY2022$160K
FY2023$171K
FY2024$81K
FY2025$127K
Net assets
$246K
FY2021▼ -17%
Tap a bar for its year
Net assets by fiscal year
FY2020$297K
FY2021$246K
FY2022$175K
FY2023$198K
FY2024$261K
FY2025$204K

From the FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
You’re viewing the FY2021 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 May 1963.

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

Who runs it and what they're paid

8 people listed on the 990; $83K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Apprentice Coordinator
$82,890Pt VII · Sec A
Union Trustee
$0Pt VII · Sec A
Union Trustee
$0Pt VII · Sec A
Union Trustee
$0Pt VII · Sec A
Union Trustee
$0Pt VII · Sec A
Employer Trustee
$0Pt VII · Sec A
Employer Trustee
$0Pt VII · Sec A
Employer 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.

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Provided by the organization

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1 program · in their own filed words · FY2020
01

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

Pt IX · col B

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$177K
Ln 12
Fees for servicesLn 2g$154K
Gifts and grantsLn 1h$17K
Other incomeLn 4–11$3K
Money outPt IX
$228K
Ln 25
Owns and owesPt X
$246K
net assets · Ln 32
Cash and savingsLn 1–2$231K
Total assetsLn 16$252K
LiabilitiesLn 26$6K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$17K
Fees for servicesLn 2g$154K
Investment incomeLn 3$3K
Other incomeLn 4–11$3K
Total revenueLn 12$177K
Assets in detailPt X, end of year
CashLn 1$168K
SavingsLn 2$63K
Cash and savings togetherLn 1–2$231K
Land, buildings, equipmentLn 10c$21K
Total assetsLn 16$252K
LiabilitiesLn 26$6K
Net assetsLn 32$246K
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 FY21End FY21
Cash and savingsLn 1–2$275K$231K
Land, buildings, equipmentLn 10c$30K$21K
Total assetsLn 16$305K$252K
LiabilitiesLn 26$8K$6K
Net assetsLn 32$297K$246K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$17K$0
Pay of current officers, directors and key staffLn 5$83K$0$0$0
Pension plan contributionsLn 8$41K$0$0$0
Other employee benefitsLn 9$22K$0$0$0
Payroll taxesLn 10$7K$0$0$0
Accounting feesLn 11c$3K$0$0$0
Office expensesLn 13$2K$0$0$0
OccupancyLn 16$37K$0$0$0
TravelLn 17$70$0$0$0
Depreciation, depletion and amortizationLn 22$9K$0$0$0
InsuranceLn 23$7K$0$0$0
Other expenses (24a–d)Ln 24$400$0$0$0
Total functional expensesLn 25$228K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $177K$228K−$51K$246K 990 PDF
FY2020 $165K$236K−$71K$297K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $177,327 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $837$16,890
I-9 Program service revenuePrior year $163,453$154,458
I-10 Investment incomePrior year $284$2,560
I-11 Other revenue$3,419
I-12 Total revenuePrior year $164,574$177,327
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $11,079$17,453
I-15 Salaries and benefitsPrior year $164,113$152,726
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $60,760$58,033
I-18 Total expensesPrior year $235,952$228,212
I-19 Revenue less expensesPrior year −$71,378−$50,885
Part VI · Governance 5 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $177,327 across 6 lines filed
VIII-1f All other contributions, gifts and grants$16,890
VIII-1h Total contributions, gifts and grants$16,890
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$154,458
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $2,560$2,560
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $3,419$3,419
VIII-12 Total revenueRelated to mission $154,458 · Unrelated business $0 · Excluded from tax $5,979$177,327
Part IX · Statement of functional expenses $228,212 across 12 lines filed
IX-4 Benefits paid to or for membersPrograms $0$17,453
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$82,892
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$41,458
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$21,772
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$6,604
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$3,000
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$1,573
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$37,300
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$70
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$8,969
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$6,721
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$400
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$228,212
Part X · Balance sheet $251,986 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $137,397$168,251
X-2 Savings and temporary cash investmentsStart of year $137,823$62,564
X-10c Land, buildings and equipment, netStart of year $30,140$21,171
X-16 Total assetsStart of year $305,360$251,986
X-17 Accounts payable and accrued expensesStart of year $2,500$2,500
X-25 Other liabilitiesStart of year $5,731$3,242
X-26 Total liabilitiesStart of year $8,231$5,742
X-32 Total net assets or fund balancesStart of year $297,129$246,244
X-33 Total liabilities and net assetsStart of year $305,360$251,986
Part XI · Reconciliation of net assets $246,244 net assets at year end
XI-1 Total revenue$177,327
XI-2 Total expenses$228,212
XI-3 Revenue less expenses−$50,885
XI-4 Net assets at start of year$297,129
XI-10 Net assets at end of year$246,244

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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