Ibew Local Union 73 FY2020 filing

Not tax-deductible

Spokane, WA501(c)(5)EIN 91-0267934Revenue $1.7M in FY2020

On file with the IRSibew73.org1616 N Washington St, 99205-4755 · Spokane, WATax-exempt since Aug 1940

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The union promotes employment of union members, organizes employees, settles grievances and negotiates labor contracts for the benefit of member employees in the electrical contracting industry.

$466K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2020 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $207K a year · 10% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$466K
to officers and key staff · 28% of spending
Worth a look: pay to officers and key staff is 28% of spending; over 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$246K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 9 voting members
Looks good: 7 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
Spent
$1.7M
Net assets
$1.1M
By yearFY2020–FY2024
Revenue
$1.7M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.7M
FY2021$2.0M
FY2022$2.0M
FY2023$2.1M
FY2024$2.2M
Expenses
$1.7M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.7M
FY2021$1.8M
FY2022$1.8M
FY2023$1.9M
FY2024$2.0M
Net assets
$1.1M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.4M
FY2022$1.5M
FY2023$1.8M
FY2024$2.1M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1940.

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; $466K paid to officers and key staff.

Part VII, Section A · reportable compensation
Business Manager / Financi
$129,093Pt VII · Sec A
Business Representative
$113,629Pt VII · Sec A
Organizer
$111,659Pt VII · Sec A
President
$102,342Pt VII · Sec A
Recording Secretary
$2,130Pt VII · Sec A
$2,005Pt VII · Sec A
Board Member
$1,992Pt VII · Sec A
Treasurer
$812Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Ken Brown$151,657$145,043$139,867$134,335$129,093
Jason Benway$140,175$134,522$129,779$124,713$111,659
James L Daniels$140,175$134,522$129,783$124,713$113,629
San Gilbrech$128,669$123,989$119,678$115,066$102,342
Daphne Laporte$6,966$2,103———
Josh Schatz$1,522$2,611$2,861——
Tyson Burman——$2,175$891$2,005
Branden Piper——$870$542$2,130

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.

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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

Advocates for electrical workers by organizing, negotiating contracts, and resolving disputes to improve jobs.

Questions for Ibew Local Union 73

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Provided by the organization

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1 program · in their own filed words · FY2020
01

Local Union 73 International Brotherhood of Electrical Workers (Local 73) is a labor union chartered by the International Brotherhood of Electrical Workers at Spokane, Washington in 1894 to represent electricians working in Eastern Washington and Northern Idaho.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.6M
Investment incomeLn 3$17K
Other incomeLn 4–11$9K
Money outPt IX
$1.7M
Ln 25
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$645K
Total assetsLn 16$1.3M
LiabilitiesLn 26$246K
PeoplePt VI, VII
11
listed · VII A
PaidVII A11
Voting boardVI 1a9
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Investment incomeLn 3$17K
Other incomeLn 4–11$9K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$567K
SavingsLn 2$78K
Cash and savings togetherLn 1–2$645K
InvestmentsLn 11–13$636K
Land, buildings, equipmentLn 10c$49K
Total assetsLn 16$1.3M
LiabilitiesLn 26$246K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 514
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY20End FY20
Cash and savingsLn 1–2$569K$645K
InvestmentsLn 11–13$602K$636K
Land, buildings, equipmentLn 10c$54K$49K
Total assetsLn 16$1.2M$1.3M
LiabilitiesLn 26$161K$246K
Net assetsLn 32$1.1M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$6K
Benefits paid to or for membersLn 4$47K
Pay of current officers, directors and key staffLn 5$241K
Other salaries and wagesLn 7$349K
Pension plan contributionsLn 8$34K
Other employee benefitsLn 9$106K
Payroll taxesLn 10$51K
Legal feesLn 11b$2K
Accounting feesLn 11c$14K
Lobbying feesLn 11d$18K
Advertising and promotionLn 12$7K
Office expensesLn 13$37K
OccupancyLn 16$25K
TravelLn 17$12K
Conferences, conventions and meetingsLn 19$4K
Payments to affiliatesLn 21$397K
Depreciation, depletion and amortizationLn 22$14K
InsuranceLn 23$6K
Other expenses (24a–d)Ln 24$301K
All other expensesLn 24e$794
Total functional expensesLn 25$1.7M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.2M$2.0M$273K$2.1M 990 PDF
FY2023 $2.1M$1.9M$280K$1.8M 990 PDF
FY2022 $2.0M$1.8M$203K$1.5M 990 PDF
FY2021 $2.0M$1.8M$273K$1.4M 990 PDF
FY2020 Viewing $1.7M$1.7M$4K$1.1M 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 FY2020 990 (6 parts)
Part I · Summary $1,675,046 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,589,177$1,649,230
I-9 Program service revenuePrior year $5,066$0
I-10 Investment incomePrior year $25,280$17,039
I-11 Other revenuePrior year $2,213$8,777
I-12 Total revenuePrior year $1,621,736$1,675,046
I-13 Grants and similar amounts paidPrior year $10,145$5,569
I-14 Benefits paid to membersPrior year $14,271$46,979
I-15 Salaries and benefitsPrior year $710,630$780,550
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $932,202$838,065
I-18 Total expensesPrior year $1,667,248$1,671,163
I-19 Revenue less expensesPrior year −$45,512$3,883
Part VI · Governance 7 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members7
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 $1,675,046 across 6 lines filed
VIII-1b Membership dues$1,641,086
VIII-1f All other contributions, gifts and grants$8,144
VIII-1h Total contributions, gifts and grants$1,649,230
VIII-3 Investment incomeExcluded from tax $17,039$17,039
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,777$8,777
VIII-12 Total revenueRelated to mission $8,777 · Unrelated business $0 · Excluded from tax $17,039$1,675,046
Part IX · Statement of functional expenses $1,671,163 across 20 lines filed
IX-1 Grants to domestic organizations$5,569
IX-4 Benefits paid to or for members$46,979
IX-5 Pay of current officers, directors and key staff$240,507
IX-7 Other salaries and wages$348,796
IX-8 Pension plan contributions$34,417
IX-9 Other employee benefits$105,664
IX-10 Payroll taxes$51,166
IX-11b Legal fees$2,265
IX-11c Accounting fees$14,100
IX-11d Lobbying fees$17,556
IX-12 Advertising and promotion$6,663
IX-13 Office expenses$37,494
IX-16 Occupancy$24,796
IX-17 Travel$12,092
IX-19 Conferences, conventions and meetings$4,313
IX-21 Payments to affiliates$397,259
IX-22 Depreciation, depletion and amortization$13,513
IX-23 Insurance$5,979
IX-24 Other expenses (24a–d)$301,241
IX-24e All other expenses$794
IX-25 Total functional expenses$1,671,163
Part X · Balance sheet $1,333,416 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $465,829$567,362
X-2 Savings and temporary cash investmentsStart of year $102,833$77,922
X-9 Prepaid expenses and deferred chargesStart of year $2,980$2,859
X-10c Land, buildings and equipment, netStart of year $53,656$48,986
X-11 Publicly traded securitiesStart of year $602,363$636,287
X-16 Total assetsStart of year $1,227,661$1,333,416
X-17 Accounts payable and accrued expensesStart of year $42,997$31,681
X-25 Other liabilitiesStart of year $118,417$214,566
X-26 Total liabilitiesStart of year $161,414$246,247
X-27 Net assets without donor restrictionsStart of year $1,066,247$1,087,169
X-32 Total net assets or fund balancesStart of year $1,066,247$1,087,169
X-33 Total liabilities and net assetsStart of year $1,227,661$1,333,416
Part XI · Reconciliation of net assets $1,087,169 net assets at year end
XI-1 Total revenue$1,675,046
XI-2 Total expenses$1,671,163
XI-3 Revenue less expenses$3,883
XI-4 Net assets at start of year$1,066,247
XI-5 Net unrealized gains (losses) on investments$17,039
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,087,169

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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