International Union of Elevator Constructors

Not tax-deductible

Honolulu, HI501(c)(5)Since 1947EmploymentEIN 99-0144555Revenue $1.1M in FY2025

On file with the IRS50 S Beretania St Ste C211e, 96813-2222 · Honolulu, HITax-exempt since Feb 1941

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$183K paid to officers and key staff.
Pay: Part VII

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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 4
filings with a surplus
Average surplus $110K a year · 11% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Pay to officers and key staff
$183K
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
18 mo
of spending, in cash
Looks good: 18.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$627K
19% of total assets
Looks good: liabilities are 19% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 256 voting members
Concern: none of 256 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+21% vs prior year
Spent
$997K
Net assets
$2.7M
By yearFY2021–FY2025
Revenue
$1.1M
FY2025▲ +21%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.1M
FY2023$981K
FY2024$941K
FY2025$1.1M
Expenses
$997K
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2021$799K
FY2023$922K
FY2024$960K
FY2025$997K
Net assets
$2.7M
FY2025▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.3M
FY2023$2.5M
FY2024$2.5M
FY2025$2.7M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1941.

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; $183K 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
Bus Rep / Fin Sec
$183,130Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Recording Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Marc Yamane’s $183K as Bus Rep / Fin Sec is at the 80th percentile of top reported officer pay among 1245 $1–10M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2021
Marc Yamane$183,130$183,130$175,800$163,802

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 Union of Elevator Constructors 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

International Union of Elevator Constructors is a member-serving organization based in Honolulu, HI, formed in 1947.

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Provided by the organization

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3 programs · in their own filed words · FY2024
01

Salary paid to business REPRESENTATIVE/FINANCIAL secretary ($191,130)

Pt IX · col B
02

Publications purchased from international ($5,194)

Pt IX · col B
03

Benefit payments for members

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$43K
Gifts and grantsLn 1h$13K
Money outPt IX
$997K
Ln 25
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$3.3M
LiabilitiesLn 26$627K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a256
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$13K
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$43K
Gains on assetsLn 7$17K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$578K
SavingsLn 2$960K
Cash and savings togetherLn 1–2$1.5M
InvestmentsLn 11–13$791K
Land, buildings, equipmentLn 10c$968K
Total assetsLn 16$3.3M
LiabilitiesLn 26$627K
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 52
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$1.4M$1.5M
InvestmentsLn 11–13$784K$791K
Land, buildings, equipmentLn 10c$990K$968K
Total assetsLn 16$3.2M$3.3M
LiabilitiesLn 26$712K$627K
Net assetsLn 32$2.5M$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$21K
Pay of current officers, directors and key staffLn 5$191K
Other salaries and wagesLn 7$94K
Pension plan contributionsLn 8$155K
Payroll taxesLn 10$22K
Legal feesLn 11b$6K
Accounting feesLn 11c$26K
Other fees for servicesLn 11g$441
Advertising and promotionLn 12$5K
Office expensesLn 13$29K
TravelLn 17$25K
Conferences, conventions and meetingsLn 19$27K
InterestLn 20$13K
Payments to affiliatesLn 21$257K
Depreciation, depletion and amortizationLn 22$21K
InsuranceLn 23$18K
Other expenses (24a–d)Ln 24$69K
All other expensesLn 24e$19K
Total functional expensesLn 25$997K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.1M$997K$144K$2.7M 990 PDF
FY2024 $941K$960K−$19K$2.5M 990 PDF
FY2023 $981K$922K$59K$2.5M 990 PDF
FY2022 Not on file
FY2021 $1.1M$799K$255K$2.3M 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 J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,140,545 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,560$13,215
I-9 Program service revenuePrior year $934,527$1,084,200
I-10 Investment incomePrior year $1,773$43,130
I-11 Other revenuePrior year $56$0
I-12 Total revenuePrior year $940,916$1,140,545
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$20,597
I-15 Salaries and benefitsPrior year $449,587$461,642
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $510,814$514,685
I-18 Total expensesPrior year $960,401$996,924
I-19 Revenue less expensesPrior year −$19,485$143,621
Part VI · Governance 0 of 256 board members independent, 4 to look at
VI-1a Voting members of the governing body256
VI-1b Independent voting members0
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 $1,140,545 across 6 lines filed
VIII-1f All other contributions, gifts and grants$13,215
VIII-1h Total contributions, gifts and grants$13,215
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,084,200$1,084,200
VIII-3 Investment incomeRelated to mission $25,707$25,707
VIII-7 Net gain or loss on sales of assetsRelated to mission $17,423$17,423
VIII-12 Total revenueRelated to mission $1,127,330 · Unrelated business $0 · Excluded from tax $0$1,140,545
Part IX · Statement of functional expenses $996,924 across 18 lines filed
IX-4 Benefits paid to or for members$20,597
IX-5 Pay of current officers, directors and key staff$191,130
IX-7 Other salaries and wages$93,998
IX-8 Pension plan contributions$154,686
IX-10 Payroll taxes$21,828
IX-11b Legal fees$6,023
IX-11c Accounting fees$25,999
IX-11g Other fees for services$441
IX-12 Advertising and promotion$5,194
IX-13 Office expenses$29,016
IX-17 Travel$25,349
IX-19 Conferences, conventions and meetings$26,646
IX-20 Interest$12,714
IX-21 Payments to affiliates$257,165
IX-22 Depreciation, depletion and amortization$20,521
IX-23 Insurance$18,197
IX-24 Other expenses (24a–d)$68,650
IX-24e All other expenses$18,770
IX-25 Total functional expenses$996,924
Part X · Balance sheet $3,297,686 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $494,053$578,116
X-2 Savings and temporary cash investmentsStart of year $938,003$960,164
X-10c Land, buildings and equipment, netStart of year $989,862$968,099
X-11 Publicly traded securitiesStart of year $783,817$791,307
X-16 Total assetsStart of year $3,209,745$3,297,686
X-17 Accounts payable and accrued expensesStart of year $66,813$6,590
X-26 Total liabilitiesStart of year $711,554$627,133
X-32 Total net assets or fund balancesStart of year $2,498,191$2,670,553
X-33 Total liabilities and net assetsStart of year $3,209,745$3,297,686
Part XI · Reconciliation of net assets $2,670,553 net assets at year end
XI-1 Total revenue$1,140,545
XI-2 Total expenses$996,924
XI-3 Revenue less expenses$143,621
XI-4 Net assets at start of year$2,498,191
XI-8 Prior period adjustments$123
XI-9 Other changes in net assets$28,618
XI-10 Net assets at end of year$2,670,553

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

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