International Assoc B S & D Ironworkers 451 Apprentice & Training FY2022 filing

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Training of members.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$82K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2022 · 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
$82K
to officers and key staff · 52% of spending
Concern: pay to officers and key staff is 52% of spending; over 30%.
Pt VII · Sec A
14 mo
of spending, in cash
Looks good: 14.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
1% of total assets
Looks good: liabilities are 1% 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
$160K
-10% vs prior year
Spent
$160K
To programs
0%
Net assets
$175K
By yearFY2020–FY2025
Revenue
$160K
FY2022▼ -10%
Tap a bar for its year
Revenue by fiscal year
FY2020$165K
FY2021$177K
FY2022$160K
FY2023$157K
FY2024$144K
FY2025$71K
Expenses
$160K
FY2022▼ -30%
Tap a bar for its year
Expenses by fiscal year
FY2020$236K
FY2021$228K
FY2022$160K
FY2023$171K
FY2024$81K
FY2025$127K
Net assets
$175K
FY2022▼ -29%
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 FY2022 Form 990 (year ending June 2022) · see the original

990 PDF Claim
You’re viewing the FY2022 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; $82K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Apprentice Coordinator
$80,078Pt VII · Sec A
Apprentice Instructor
$2,244Pt VII · Sec A
Union Trustee
$0Pt VII · Sec A
Employer Trustee
$0Pt VII · Sec A
Union Trustee
$0Pt VII · Sec A
Employer Trustee
$0Pt VII · Sec A
Employer Trustee
$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.

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Provided by the organization

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1 program · in their own filed words · FY2021
01

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

Pt IX · col B

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$160K
Ln 12
Fees for servicesLn 2g$158K
Other incomeLn 4–11$1K
Investment incomeLn 3$93
Money outPt IX
$160K
Ln 25
Owns and owesPt X
$175K
net assets · Ln 32
Cash and savingsLn 1–2$192K
Total assetsLn 16$204K
LiabilitiesLn 26$2K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$158K
Investment incomeLn 3$93
Other incomeLn 4–11$1K
Total revenueLn 12$160K
Assets in detailPt X, end of year
CashLn 1$47K
SavingsLn 2$145K
Cash and savings togetherLn 1–2$192K
Land, buildings, equipmentLn 10c$12K
Total assetsLn 16$204K
LiabilitiesLn 26$2K
Net assetsLn 32$175K
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 FY22End FY22
Cash and savingsLn 1–2$231K$192K
Land, buildings, equipmentLn 10c$21K$12K
Total assetsLn 16$265K$214K
LiabilitiesLn 26$18K$2K
Net assetsLn 32$246K$212K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$14K$0
Pay of current officers, directors and key staffLn 5$82K$0$0$0
Pension plan contributionsLn 8$43K$0$0$0
Other employee benefitsLn 9$27K$0$0$0
Payroll taxesLn 10$7K$0$0$0
Accounting feesLn 11c$2K$0$0$0
Office expensesLn 13$2K$0$0$0
OccupancyLn 16$14K$0$0$0
TravelLn 17$1K$0$0$0
Depreciation, depletion and amortizationLn 22$9K$0$0$0
InsuranceLn 23$4K$0$0$0
Other expenses (24a–d)Ln 24$3K$0$0$0
Total functional expensesLn 25$210K$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 Viewing $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 R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $159,570 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $16,890$0
I-9 Program service revenuePrior year $154,458$158,066
I-10 Investment incomePrior year $2,560$93
I-11 Other revenuePrior year $3,419$1,411
I-12 Total revenuePrior year $177,327$159,570
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $17,453$13,661
I-15 Salaries and benefitsPrior year $152,726$160,408
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $58,033$36,032
I-18 Total expensesPrior year $228,212$210,101
I-19 Revenue less expensesPrior year −$50,885−$50,531
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 $159,570 across 6 lines filed
VIII-1f All other contributions, gifts and grants$0
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$158,066
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $93$93
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $1,411$1,411
VIII-12 Total revenueRelated to mission $158,066 · Unrelated business $0 · Excluded from tax $1,504$159,570
Part IX · Statement of functional expenses $210,101 across 12 lines filed
IX-4 Benefits paid to or for membersPrograms $0$13,661
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$82,322
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$43,246
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$27,454
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$7,386
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$2,250
IX-13 Office expensesPrograms $0 · Management $0 · Fundraising $0$2,079
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$14,500
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$1,006
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$8,737
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$4,060
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $0$3,400
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$210,101
Part X · Balance sheet $214,125 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $168,251$46,771
X-2 Savings and temporary cash investmentsStart of year $62,564$145,170
X-4 Accounts receivableStart of year $12,671$9,750
X-10c Land, buildings and equipment, netStart of year $21,171$12,434
X-16 Total assetsStart of year $264,657$214,125
X-17 Accounts payable and accrued expensesStart of year $2,500$2,500
X-25 Other liabilitiesStart of year $15,913$0
X-26 Total liabilitiesStart of year $18,413$2,500
X-32 Total net assets or fund balancesStart of year $246,244$211,625
X-33 Total liabilities and net assetsStart of year $264,657$214,125
Part XI · Reconciliation of net assets $211,625 net assets at year end
XI-1 Total revenue$159,570
XI-2 Total expenses$210,101
XI-3 Revenue less expenses−$50,531
XI-4 Net assets at start of year$246,244
XI-8 Prior period adjustments$15,912
XI-10 Net assets at end of year$211,625

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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