IRONWORKER MANAGEMENT PROGRESSIVE ACTION COOPERATIVE TRUST: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- IRONWORKER MANAGEMENT PROGRESSIVE ACTION COOPERATIVE TRUST (EIN 75-3054646)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-26
- IRS object ID
- 202522389349301852
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-26T16:58:40-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WITHUMSMITHBROWNPC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4600 EAST WEST HWY 900 | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 208143423 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 753054646 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IRONWORKER MANAGEMENT PROGRESSIVE ACTION | BusinessNameLine1Txt |
| Business Name Line2 | COOPERATIVE TRUST | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % WITHUMSMITHBROWN PC | InCareOfNm |
| Business Name Control | IRON | BusinessNameControlTxt |
| Phone | 2023931147 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1750 NEW YORK AVENUE NW FL 4 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN HILTON | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 2023931147 | PhoneNum |
| Signature | 2025-08-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD L RUVELSON | PreparerPersonNm |
| PTIN | P00234075 | PTIN |
| Phone | 3012726000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN HILTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1750 NEW YORK AVENUE NW FL 4 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $31,321,891 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.IMPACT-NET.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE THE UNION IRONWORKERS INDUSTRY AND INCREASE MARKET SHARE | ActivityOrMissionDesc |
| Voting Members Governing Body | 33 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 33 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $26,048,893 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $26,467,591 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,695,163 | PYInvestmentIncomeAmt |
| CY Investment Income | $957,893 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $27,744,056 | PYTotalRevenueAmt |
| CY Total Revenue | $27,425,484 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,405,130 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,457,432 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $28,887,209 | PYOtherExpensesAmt |
| CY Other Expenses | $27,792,184 | CYOtherExpensesAmt |
| PY Total Expenses | $31,292,339 | PYTotalExpensesAmt |
| CY Total Expenses | $30,249,616 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,548,283 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,824,132 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $29,860,953 | TotalAssetsBOYAmt |
| Total Assets EOY | $27,194,387 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $29,860,953 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $27,194,387 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE PRIMARY MISSION OF IMPACT IS TO EXPAND THE JOB OPPORTUNITIES FOR UNION IRONWORKERS AND THEIR SIGNATORY CONTRACTORS THROUGH PROGRESSIVE AND INNOVATIVE LABOR MANAGEMENT COOPERATIVE PROGRAMS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | IMPACT IS A JOINT LABOR-MANAGEMENT, NON PROFIT TRUST WHOSE MISSION OF IMPACT IS TO EXPAND THE JOB OPPORTUNITIES FOR UNION IRONWORKERS AND THEIR SIGNATORY CONTRACTORS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 480 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Foreign Country | CA | ForeignCountryCd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 33 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 33 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WITHUMSMITHBROWN PC | PersonNm |
| Phone | 3012726000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4600 EAST WEST HWY 900 | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| KEVIN HILTON | |||||||
| CHIEF EXECUTIVE OFFICER | 40.0 | 0.0 | Yes (X) | $352,411 | $0 | $125,496 | |
| WILLIAM BROWN | |||||||
| CO-CHARIMAN | 40.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ERIC DEAN | |||||||
| CO-CHARIMAN | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KEVIN BRYENTON | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| JAMES MAHONEY | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| MARK THOMAS | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| JEFF GREEN | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| JOHN WILSON | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| ALISSA SCHNEIDER | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| WILL TRUMM | |||||||
| TRUSTEE (EFF. 07/22/2024) | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| SHAWN NEHILEY | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| MIKE O'SULLIVAN | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| STEPHEN SWEENEY | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| JOSEPH MERLINO | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| GREGORY CHRISTY | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| RICHARD BROWN | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| DAVID BEARD | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| ISAAC PRITCHETT | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| KENDALL MARTIN | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| KEITH HOPPER | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| JERRY WILSON | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| VINCE BOSWORTH | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL BAKER | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| PETER HAYES | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| DAVID OSBORNE | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| DAVID MCEUEN | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| CHRIS MCCLAIN | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| JEFF ILENSTINE | |||||||
| TRUSTEE (THRU 03/31/2024) | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| ALLAN HARDING | |||||||
| TRUSTEE (EFF. 04/01/2024) | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| COLIN DANIELS | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| JORDAN EAST | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| JAMES P HANNAH | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| MARK MCCORMICK | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| THOMAS WOODFORD | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| BRAD MACLEAN | |||||||
| TRUSTEE | 2.0 | 0.0 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $352,411 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $125,496 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (true) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| IABSORIW | |||||
| 1750 NEW YORK AVE NW | WASHINGTON | DC | 20006 | CONTRACT LABOR | $5,676,791 |
| NIEATJUF | |||||
| 1750 New York Ave NW | WASHINGTON | DC | 20006 | NTF Funding | $5,360,439 |
| ClickSafetycom Inc | |||||
| 62274 Collections Center Drive | CHICAGO | IL | 60693 | Training | $596,250 |
| LinkedUnion | |||||
| 533 E RIVERSIDE DR 110 | EAGLE | ID | 83616 | WEBSITE & APP DEVEL. | $1,042,017 |
| ALERE TOXICOLOGY SERVICES INC | |||||
| PO Box 734577 | CHICAGO | IL | 60673 | Drug Testing | $895,704 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 19 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONTRIBUTIONS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $26,467,591 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $26,467,591 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,232,191 | TotalRevenueColumnAmt |
| Exclusion | $1,232,191 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,622,109 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,896,407 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$274,298 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$274,298 | TotalRevenueColumnAmt |
| Exclusion | -$274,298 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,425,484 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $957,893 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,457,432 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,161 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,960 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,565 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,838,603 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,129 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $243,963 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239,382 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,743,632 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,709,060 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,932 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,487 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| LICENSING & SUBSCRIPTIONS | $2,031,701 |
| SUBSTANCE ABUSE TESTING | $1,518,249 |
| PROMOTIONAL ITEMS | $107,918 |
| TRADE SHOWS | $54,442 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,249,616 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,384,809 | BOYAmt |
| EOY | $4,282,308 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,317,944 | BOYAmt |
| EOY | $9,414,156 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $822,528 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $803,339 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,770 | BOYAmt |
| EOY | $19,189 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,145,430 | BOYAmt |
| EOY | $13,478,734 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,860,953 | BOYAmt |
| EOY | $27,194,387 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,860,953 | BOYAmt |
| EOY | $27,194,387 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,860,953 | BOYAmt |
| EOY | $27,194,387 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,860,953 | BOYAmt |
| EOY | $27,194,387 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,824,132 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $650,395 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$492,829 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp | |
| Buildings | BuildingsGrp |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $554,991 | OtherCostOrOtherBasisAmt |
| Depreciation | $549,556 | DepreciationAmt |
| Book Value | $5,435 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $181,550 | OtherCostOrOtherBasisAmt |
| Depreciation | $167,796 | DepreciationAmt |
| Book Value | $13,754 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $85,987 | OtherCostOrOtherBasisAmt |
| Depreciation | $85,987 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $19,189 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
| Total Liability | $0 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $27,577,485 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $650,395 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$492,829 | OtherRevenueAmt |
| Revenue Not Reported | $157,566 | RevenueNotReportedAmt |
| Revenue Subtotal | $27,419,919 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $5,565 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $5,565 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $27,425,484 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,244,051 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $30,244,051 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $5,565 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $5,565 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $30,249,616 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2 - FIN 48 FOOTNOTE | MANAGEMENT EVALUATES TAX POSITIONS TAKEN BY IMPACT AND CONCLUDED THAT AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS OR ANY EXPECTED TO BE TAKEN THAT WOULD REQUIRE DISCLOSURE IN THE FINANCIAL STATEMENTS. IMPACT IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. IN ADDITION, THERE HAVE BEEN NO TAX RELATED INTEREST OR PENALTIES FOR THE PERIODS PRESENTED IN THESE FINANCIAL STATEMENTS. SHOULD SUCH PENALTIES AND INTEREST BE PAID, IMPACT'S POLICY IS TO RECOGNIZE THEM AS PART OF GENERAL AND ADMINISTRATIVE EXPENSES ON THE STATEMENTS OF REVENUE, EXPENSES AND CHANGES IN NET ASSETS - MODIFIED CASH BASIS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS | CURRENCY EXCHANGE LOSS -$492,829 |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | North America | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 2 | EmployeeCnt |
| Type Of Activities Conducted | Program Services | TypeOfActivitiesConductedTxt |
| Specific Services Provided | TRAINING | SpecificServicesProvidedTxt |
| Region Total Expenditures | $639,302 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 2 | SubtotalEmployeesCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Subtotal Spent | $639,302 | SubtotalSpentAmt |
| Total Spent | $639,302 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN HILTON | PersonNm |
| Title | CHIEF EXECUTIVE OFFICER | TitleTxt |
| Base Compensation Filing Org | $313,913 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $38,498 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $78,801 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $46,695 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $477,907 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 1 | FormAndLineReferenceDesc |
| Explanation | THE CHIEF EXECUTIVE OFFICER'S COMPENSATION IS DETERMINED BY AND REPORTED BY AN UNRELATED ORGANIZATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART VI, SECTION A, LINE 2 | CERTAIN TRUSTEES SERVE AS BOARD MEMBERS, OFFICERS OR EMPLOYEES OF THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCEMENT IRON WORKERS UNION AFL-CIO AND HAVE A BUSINESS RELATIONSHIP WITH THE FILING ORGANIZATION SINCE THEY ALSO SERVE AS TRUSTEES ON THE BOARD OF THE FILING ORGANIZATION. |
| PART VI, SECTION A, LINE 7A | The Board of Trustees shall be composed of not fewer than six (6) Trustees or Trustee positions, and shall have equal numbers of Union Trustees and Employer Trustees. Successor and additional Union Trustees shall be appointed by the Iron Workers General President. Successor and additional Employer Trustees shall be appointed by the incumbent Employer Trustees, provided however, that no more than two (2) Employer Trustees shall be employed by or contracting with any one Employer so as to encourage broader involvement by Employers. The Board of Trustees shall be co-chaired by a Union Trustee selected from among the Union Trustees then sitting and by an Employer Trustee selected from among the Employer Trustees then sitting. During the first meeting of each calendar year, there shall be a re-election of the co-chairmen unless such re-election is waived by the Union Trustees with respect to the Union Co-Chairman and by the Employer Trustees with respect to the Employer Co-Chairman. |
| PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND GENERAL COUNSEL PRIOR TO FILING OF THE RETURN. |
| PART VI, SECTION B, LINE 12C | GENERAL COUNSEL REVIEWS AND MONITORS COMPLIANCE WITH IMPACT'S CONFLICT OF INTEREST POLICY. THE CONFLICT OF INTEREST POLCIY TO PERSON THAT SERVES AS A DIRECTOR, OFFICER OR MEMBER OF A COMMITTEE. ANY INTERESTED PERSON WITH A FINANCIAL INTEREST OR WHO THINKS THAT HE OR SHE IS IN CIRCUMSTANCES THAT MIGHT LEAD TO A CONFLICT OF INTEREST, MUST DISCLOSE THE INTEREST OR CIRCUMSTANCES TO THE BOARD OF DIRECTORS (OR A CONFLICT OF INTEREST COMMITTEE IF APPLICABLE). ANY MEMBER OF THE BOARD OF DIRECTORS WHO ALSO SERVES IMPACT IN ANOTHER CAPACITY FOR COMPENSATION IS PRECLUDED FROM VOTING ON MATTERS CONCERNING HIS OR HER COMPENSATION OR BENEFITS. EACH DIRECTOR, OFFICER, AND MEMBER OF ACOMMITTEE MUST READ AND SIGN A COPY OF THE CONFLICT OF INTEREST POLCIY AND RETURN IT TO THE TRUST OFFICE. |
| PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. |
| PART XII, LINE 1 - OTHER BASIS OF ACCOUNTING | HE FINANCIAL STATEMENTS HAVE BEEN PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING. THE MODIFIED CASH BASIS OF ACCOUNTING DIFFERS FROM ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("U.S. GAAP") PRIMARILY BECAUSE REVENUE IS RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED AND EXPENSES ARE RECORDED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. HOWEVER, FIXED ASSETS ARE CAPITALIZED AND DEPRECIATED, INVESTMENTS ARE PRESENTED AT FAIR VALUE AND BOTH REALIZED AND UNREALIZED GAINS AND LOSSES IN THE FAIR VALUE OF INVESTMENTS ARE RECOGNIZED IN THE PERIOD IN WHICH THEY OCCUR. LEASES ARE ALSO NOT CAPITALIZED IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION TOPIC 842, LEASES ("ASC 842"). THE FINANCIAL STATEMENTS ARE NOT INTENDED TO PRESENT IMPACT'S FINANCIAL POSITION AND ACTIVITIES IN CONFORMITY WITH U.S. GAAP. |
| PART XI, LINE 9 | CURRENCY EXCHANGE LOSS ($492,829) |
| FORM 990 PART IX LINE 11G | DESCRIPTION:GENERAL & ADMIN SERVICES TOTAL FEES:5040375 |
| FORM 990 PART IX LINE 11G | DESCRIPTION:CONSULTING TOTAL FEES:2798228 |
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