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Ironworkers Afl-CIO Local 402

Not tax-deductible

Riviera Beach, FL501(c)(5)Mutual / membership EIN 59-0785442Revenue $408K in FY2025

On file with the IRSironworkerslocal402.org1001 W 15th St, 33404-6721 · Riviera Beach, FLTax-exempt since Jul 1945

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The Local provided jobs for its members

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$87K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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
3 of 5
filings with a surplus
Average surplus $4K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$87K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 6.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$9K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$408K
-16% vs prior year
Spent
$475K
Net assets
$281K
By yearFY2021–FY2025
Revenue
$408K
FY2025▼ -16%
Tap a bar for its year
Revenue by fiscal year
FY2021$400K
FY2022$512K
FY2023$577K
FY2024$486K
FY2025$408K
Expenses
$475K
FY2025▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2021$463K
FY2022$466K
FY2023$513K
FY2024$448K
FY2025$475K
Net assets
$281K
FY2025▼ -19%
Tap a bar for its year
Net assets by fiscal year
FY2021$173K
FY2022$246K
FY2023$310K
FY2024$348K
FY2025$281K

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1945.

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

Who runs it and what they're paid

11 people listed on the 990; $87K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Jeff Bailey
Business Mgr, Fst
$86,730Pt VII · Sec A
Mike Kauffman
President
$0Pt VII · Sec A
Robert Brown
Vice President
$0Pt VII · Sec A
Shannon Wood
Recording Secretary
$0Pt VII · Sec A
Robert Johnston
Board Member
$0Pt VII · Sec A
Charles Yearly
Board Member
$0Pt VII · Sec A
Stephen Lattanzio
Board Member
$0Pt VII · Sec A
Jeffrey Kretch
Board Member
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021
Jeff Bailey$86,730$80,796$78,749$75,005$75,383
Sean P Mitchell————$1,422

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 Ironworkers Afl-CIO Local 402 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

Provides jobs for its members.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Expenses incurred by Local Union to provide jobs for its members.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$408K
Ln 12
Gifts and grantsLn 1h$360K
Other incomeLn 4–11$37K
Investment incomeLn 3$7K
Money outPt IX
$475K
Ln 25
Owns and owesPt X
$281K
net assets · Ln 32
Cash and savingsLn 1–2$264K
Total assetsLn 16$290K
LiabilitiesLn 26$9K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$360K
Fees for servicesLn 2g$4K
Investment incomeLn 3$7K
Other incomeLn 4–11$37K
Total revenueLn 12$408K
Assets in detailPt X, end of year
SavingsLn 2$264K
Cash and savings togetherLn 1–2$264K
Land, buildings, equipmentLn 10c$24K
Other assetsLn 15$1K
Total assetsLn 16$290K
LiabilitiesLn 26$9K
Net assetsLn 32$281K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$334K$264K
Land, buildings, equipmentLn 10c$25K$24K
Total assetsLn 16$361K$290K
LiabilitiesLn 26$13K$9K
Net assetsLn 32$348K$281K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$10K
Pay of current officers, directors and key staffLn 5$87K
Other salaries and wagesLn 7$44K
Pension plan contributionsLn 8$95K
Other employee benefitsLn 9$28K
Payroll taxesLn 10$11K
Accounting feesLn 11c$8K
Advertising and promotionLn 12$2K
Office expensesLn 13$15K
Information technologyLn 14$3K
Conferences, conventions and meetingsLn 19$9K
Payments to affiliatesLn 21$88K
Depreciation, depletion and amortizationLn 22$1K
InsuranceLn 23$12K
Other expenses (24a–d)Ln 24$43K
All other expensesLn 24e$19K
Total functional expensesLn 25$475K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $408K$475K−$67K$281K 990 PDF
FY2024 $486K$448K$38K$348K 990 PDF
FY2023 $577K$513K$64K$310K 990 PDF
FY2022 $512K$466K$47K$246K 990 PDF
FY2021 $400K$463K−$63K$173K 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 FY2025 990 (6 parts)
Part I · Summary $407,909 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $431,324$359,621
I-9 Program service revenuePrior year $19,590$4,400
I-10 Investment incomePrior year $0$6,892
I-11 Other revenuePrior year $35,050$36,996
I-12 Total revenuePrior year $485,964$407,909
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $27,250$10,400
I-15 Salaries and benefitsPrior year $231,824$264,783
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $188,566$199,794
I-18 Total expensesPrior year $447,640$474,977
I-19 Revenue less expensesPrior year $38,324−$67,068
Part VI · Governance 0 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $407,909 across 8 lines filed
VIII-1b Membership dues$332,127
VIII-1d Related organizations$27,494
VIII-1h Total contributions, gifts and grants$359,621
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,400$4,400
VIII-3 Investment incomeExcluded from tax $6,892$6,892
VIII-6 Net rental income or lossRelated to mission $27,900$27,900
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $9,096$9,096
VIII-12 Total revenueRelated to mission $41,396 · Unrelated business $0 · Excluded from tax $6,892$407,909
Part IX · Statement of functional expenses $474,977 across 16 lines filed
IX-4 Benefits paid to or for members$10,400
IX-5 Pay of current officers, directors and key staff$86,730
IX-7 Other salaries and wages$43,914
IX-8 Pension plan contributions$95,444
IX-9 Other employee benefits$27,980
IX-10 Payroll taxes$10,715
IX-11c Accounting fees$8,200
IX-12 Advertising and promotion$1,950
IX-13 Office expenses$14,507
IX-14 Information technology$2,893
IX-19 Conferences, conventions and meetings$8,782
IX-21 Payments to affiliates$87,981
IX-22 Depreciation, depletion and amortization$1,091
IX-23 Insurance$12,420
IX-24 Other expenses (24a–d)$43,106
IX-24e All other expenses$18,864
IX-25 Total functional expenses$474,977
Part X · Balance sheet $289,644 assets, 10 lines filed
X-2 Savings and temporary cash investmentsStart of year $334,265$264,203
X-10c Land, buildings and equipment, netStart of year $25,232$24,141
X-15 Other assetsStart of year $1,300$1,300
X-16 Total assetsStart of year $360,797$289,644
X-17 Accounts payable and accrued expensesStart of year $12,701$8,616
X-26 Total liabilitiesStart of year $12,701$8,616
X-27 Net assets without donor restrictionsStart of year $325,041$257,868
X-28 Net assets with donor restrictionsStart of year $23,055$23,160
X-32 Total net assets or fund balancesStart of year $348,096$281,028
X-33 Total liabilities and net assetsStart of year $360,797$289,644
Part XI · Reconciliation of net assets $281,028 net assets at year end
XI-1 Total revenue$407,909
XI-2 Total expenses$474,977
XI-3 Revenue less expenses−$67,068
XI-4 Net assets at start of year$348,096
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$281,028

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

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