2012-11-15T14:09:35-06:00 2012-06-30 BOND BEEBE 4600 EAST-WEST HIGHWAY SUITE 900 BETHESDA MD 208143423 990 2011-07-01 430337330 INTERNATIONAL ASSN OF BRIDGE STRUCTURAL ORNAMENTAL AND REINFORCING IRON WORKERS % EDWARD C MCHUGH INTE 2023834800 1750 NEW YORK AVE NW WASHINGTON DC 200065301 EDWARD C MCHUGH 2012-11-15 true SCOTT PRICE 3012726000 2011 2016-02-24 21:20:13Z WALTER W WISE 1750 NEW YORK AVE NW STE 700 WASHINGTON DC 20006 82636622 false X WWW.IRONWORKERS.ORG X 1896 DC the intn'l association of bridge, structural, ornamental and reinforcing iron workers has served as the labor organization for various segment of the ironworking industry throughout US and Canada. 12 0 114 0 0 0 0 33928567 35792392 2696920 2762449 8376139 9472588 45001626 48027429 125116 243658 3111420 2908523 26331106 26617102 0 0 0 14871600 24304369 44439242 54073652 562384 -6046223 94119650 87489350 589699 121 93529951 87489229 SINCE 1896, THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS HAS SERVED AS THE LABOR ORGANIZATION FOR VARIOUS SEGMENTS OF THE IRONWORKING INDUSTRY THROUGHOUT THE UNITED STATES OF AMERICA AND CANADA. false false SERVED AS THE BARGAINING REPRESENTATIVE FOR LABORERS IN THE IRONWORKING INDUSTRY -- ORGANIZED WORKERS, NEGOTIATED BETTER WAGES AND BENEFITS, PROMOTED FAIR LABOR STANDARDS AND PRACTICES, TRAINED WORKERS TO MEET EMPLOYER NEEDS AND TO ADVANCE THEIR OWN SKILLS, AND DEVELOPED ENHANCEMENTS IN WORKPLACE SAFETY AND EFFICIENCY. false false true true false false false false false true true false false true true false true false true false true false false false false false true false true false false false false false false false false false false false true true true false true 713 0 true 114 true false true CA false false false false X 12 0 false false false false true true false true true false true true false true true true true true false false false X EDWARD C MCHUGH 2023834830 1750 NEW YORK AVE NW STE 700 WASHINGTON DC 20006 X WALTER W WISE 37.0 X X 414010 0 117089 ERIC DEAN 37.0 X X 345454 0 63305 EDWARD C MCHUGH 37.0 X X 288678 0 22342 GEORGE E KRATZER 40.0 X X 221203 0 22342 RICHARD J WARD 40.0 X X 222371 0 22342 EDWARD J WALSH 40.0 X X 221424 0 22342 JAY HURLEY 40.0 X X 221054 0 84850 JOSEPH STANDLEY 40.0 X X 221387 0 24669 TADAS W KICIELINSKI SR 40.0 X X 221274 0 22342 MARVIN RAGSDALE 40.0 X X 220948 0 73463 DARRELL LABOUCAN 40.0 X X 218170 0 52237 RON PIKSA 40.0 X X 217100 0 79747 JOSEPH J HUNT 8.0 X 1651977 0 20466 BERNARD EVERS 40.0 X 232049 0 62417 MICHAEL S COYNE 40.0 X 226019 0 0 ERIC WATERMAN 40.0 X 276503 0 24207 ANTHONY WALENCIK 40.0 X 222151 0 17928 GORDON T STRUSS 0.0 X 108842 0 12963 5750614 0 745051 62 true true false MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 PRINTING SERVICES 799353 UNET 1 SHIPWRIGHT STREET ANNAPOLIS MD 21401 COMPUTER TECH FEES 718500 BARTLEY GOFFSTEIN LLC 1750 NEW YORK AVENUE NW STE 130 WASHINGTON DC 20006 LEGAL SERVICES 483059 BOND BEEBE 4600 EAST WEST HWY STE 900 BETHESDA MD 20814 AUDITING FEES 210413 ACROPOLIS INVESTMENT MANAGEMENT 14755 N OUTER 40 SUITE 100 CHESTERFIELD MO 63017 INVESTMENT MGT FEES 154165 5 0 MEMBERSHIP DUES AND ASSESSMENTS 900099 35792392 35792392 35792392 2386848 2386848 0 296277 296277 34746034 34370433 375601 375601 375601 0 0 136582 238760 -102178 -102178 ADMINISTRATIVE 900099 9208135 9208135 MISCELLANEOUS 900099 70354 70354 9278489 48027429 45000527 3026902 218561 0 25097 2908523 3967659 0 12123440 5817947 3873995 834061 0 637186 132079 0 0 261229 76847 85999 1541399 264263 0 2601960 769668 0 10772472 14193 1762680 714749 318319 LABOR ORGANIZING EXPENSES 2872551 POLITICAL EDUCATION 300000 DUES & ASSESSMENTS 120000 DISTRICT COUNCIL EXPENSES 141892 916883 54073652 -17367 521823 16167437 9811010 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9747289 5892063 3717223 3855226 60077701 63265134 10544807 6400807 0 0 0 0 3629849 3635350 94119650 87489350 0 0 0 0 0 0 0 0 0 0 0 0 588343 0 0 0 1356 121 589699 121 X 93529951 87489229 0 0 0 0 93529951 87489229 94119650 87489350 X -6046223 5501 X X false true false X false 0 0 false IRONWORKERS POLITICAL ACTION 1750 NEW YORK AVE NW WASHINGTON DC 20006 521302076 1264765 true false false 5423719 4388543 1035176 4323570 1503520 2820050 3855226 1,154.677 UNITS 1223520 C INVESTMENT COMPANY 1953145 C STOCK - 132,410.980 SHARES 3224142 C 6400807 0 PAYROLL WITHHOLDINGS AND TAXES 121 121 48027429 54073652 -6046223 -125202 -125202 -6171425 50166160 2138731 2138731 48027429 48027429 56337585 2263933 2263933 54073652 54073652 OTHER CHANGE IN NET ASSETS FROM FORM 990 TO FINANCIAL STATEMENTS PART XI, LINE 8 $ (130,703) NET RELATED ORGANIZATION EXPENSES OVER REVENUES $ 5,501 GAIN RECOGNIZED UNDER THE EQUITY METHOD OF ACCOUNTING ----------- $ (125,202) NET OTHER CHANGE IN NET ASSETS =========== REVENUES INCLUDED ON FINANCIAL STATEMENTS, NOT ON FORM 990 PART XII, LINE 2D $ 238,760 COST OF GOODS SOLD $ 1,899,971 REVENUE - RELATED ORGANIZATION ----------- $ 2,138,731 =========== EXPENSES INCLUDED ON FINANCIAL STATEMENTS, NOT ON FORM 990 PART XIII, LINE 2D $ 238,760 COST OF GOODS SOLD $ 2,030,674 EXPENSES - RELATED ORGANIZATIONS $ (5,501) GAIN RECOGNIZED UNDER THE EQUITY METHOD OF ACCOUNTING ----------- $ 2,263,933 =========== FIN 48 FOOTNOTE PART X, LINE 2 Management has evaluated the tax positions taken by the Association and its affiliates and concluded that as of June 30, 2012 there are no uncertain positions taken or expected to be taken that would require disclosure in the consolidated financial statements. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. Management believes the Association is no longer subject to income tax examinations for years prior to the year ended June 30, 2009. false North America 1 6 Program Services SEE PART IV 2040750 1 6 1 6 2040750 2040750 North America EDUCATION 25097 check 1 false false false false false false ORGANIZATION'S PROCEDURES FOR MONITORING USE OF GRANT FUNDS OUTSIDE U.S.A. PART I, LINE 2 THE ORGANIZATION DOES NOT MONITOR THE USE OF GRANTS FUNDS ONCE THEY HAVE BEEN DISBURSED TO THE RECIPIENT. SPECIFIC TYPES OF SERVICES IN REGION PART I, LINE 3 - NORTH AMERICA - COLUMN (E) THE ORGANIZATION'S PROGRAM SERVICE ACTIVITIES ARE REPRESENTATIONAL ACTIVITIES THAT PROMOTE AND PROTECT THE INTEREST OF IRONWORKER'S IN CANADA. false PROJECT TYPE ZERO 5460 WARD ROAD 150 ARVADA CO 80002 7500 SUPPORT DIABETES JOBS WITH JUSTICE EDUCATION FUND 1325 MASSACHUSETTS AVE NW STE 200 WASHINGTON DC 20005 521865575 501(C)(4) 10000 PROGRAM SUPPORT FRONT RANGE ECONOMIC STRATEGY CENTER 140 SHERIDAN BLVD DENVER CO 80226 260019190 501(C)(3) 7000 GENERAL SUPPORT AFL-CIO 888 16TH ST NW WASHINGTON DC 20006 530045282 501(C)(5) 95721 PROGRAM SUPPORT THE NATIONAL LABOR COLLEGE 10000 NEW HAMSHIRE AVE SILVER SPRING MD 20903 520895834 501(C)(3) 10000 SPONSORSHIP CONGRESSIONAL HISPANIC CAUCUS INSTITUTE INC 911 2ND STREET NE WASHINGTON DC 20002 521114225 501(C)(3) 7500 GALA SPONSOR 3 3 SCHEDULE I, PART I, LINE 2 MONITORING OF GRANT FUNDS THE ORGANIZATION DOES NOT MONITOR THE USE OF GRANT FUNDS ONCE THEY HAVE BEEN DISBURSED TO THE RECIPIENT. X X true true false true false WALTER W WISE 336875 0 0 0 77135 0 94747 0 22342 0 531099 0 0 0 JOSEPH J HUNT 140650 0 0 0 1511327 0 0 0 20466 0 1672443 0 0 0 ERIC DEAN 265023 0 0 0 80431 0 37158 0 26147 0 408759 0 0 0 EDWARD C MCHUGH 239974 0 0 0 48704 0 0 0 22342 0 311020 0 0 0 GEORGE E KRATZER 183170 0 0 0 38033 0 0 0 22342 0 243545 0 0 0 GORDON T STRUSS 90411 0 0 0 18431 0 0 0 12963 0 121805 0 0 0 RICHARD J WARD 183170 0 0 0 39201 0 0 0 22342 0 244713 0 0 0 EDWARD J WALSH 183170 0 0 0 38254 0 0 0 22342 0 243766 0 0 0 JAY HURLEY 183170 0 0 0 37884 0 58703 0 26147 0 305904 0 0 0 JOSEPH STANDLEY 183170 0 0 0 38217 0 0 0 24669 0 246056 0 0 0 TADAS W KICIELINSKI SR 183170 0 0 0 38104 0 0 0 22342 0 243616 0 0 0 MARVIN RAGSDALE 183170 0 0 0 37778 0 51121 0 22342 0 294411 0 0 0 DARRELL LABOUCAN 183170 0 0 0 35000 0 44593 0 7644 0 270407 0 0 0 RON PIKSA 179271 0 0 0 37829 0 53600 0 26147 0 296847 0 0 0 BERNARD EVERS 183170 0 0 0 48879 0 36270 0 26147 0 294466 0 0 0 MICHAEL S COYNE 183170 0 0 0 42849 0 0 0 0 0 226019 0 0 0 ERIC WATERMAN 238601 0 0 0 37902 0 0 0 24207 0 300710 0 0 0 ANTHONY WALENCIK 183170 0 0 0 38981 0 0 0 17928 0 240079 0 0 0 DEFERRED COMPENSATION PART II, COLUMN C THIS COLUMN REPRESENTS THE ANNUAL INCREASE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. THIS DOES NOT REPRESENT ACTUAL CASH OUTLAYS. TAX INDEMNIFICATION AND GROSS UP PAYMENTS PART I, LINE 1A REIMBURSEMENT FOR TRANSPORTATION AND TRAVEL AWAY FROM HOME (INCLUDING TAX GROSS-UP). CONSIDERED TAXABLE COMPENSATION. FIRST-CLASS TRAVEL PART I, LINE 1A THE GENERAL PRESIDENT AND CERTAIN OFFICERS/STAFF AS AUTHORIZED BY THE GENERAL PRESIDENT MAY TRAVEL FIRST CLASS ON OFFICIAL UNION BUSINESS WHICH IS NOT DEEMED TAXABLE COMPENSATION. PAYMENTS RECEIVED FROM A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PART I, LINE 4B JOSEPH J HUNT $59,303 SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN PART I, LINE 4B THE TRUSTEES OF THE BRIDGE AND IRON WORKERS STAFF RETIREMENT PLAN FROM TIME TO TIME SHALL SELECT THOSE EMPLOYEES WHO ARE ELIGIBLE TO PARTICIPATE IN THE SUPPLEMENTAL PLAN. THE EMPLOYEES SELECTED SHALL CONSIST OF THE CONSTITUTIONAL OFFICERS (AS DEFINED IN THE CONSTITUTION OF THE IABSORIW) AND WHO WOULD OTHERWISE RECEIVED BENEFITS PAYABLE FROM THE RETIREMENT PLAN EXCEPT FOR THE LIMIATIONS OF IRC SECTIONS 401(A)(17) OR 415. AN EMPLOYEE THAT PARTICIPATES IN THE SUPPLEMENTAL PLAN IS ELIGIBLE TO RECEIVE A BENEFIT UPON THE OCCURANCE OF EITHER RETIRING FROM THE EMPLOYMENT OF IABSORIW OR AFTER HE BEGINS TO RECEIVE A MANADTORY DISTRIBUTION PURSUANT TO LANGUAGE WITHIN THE RETIREMENT PLAN. PAYMENT OF THE EXCESS BENEFITS IS INTENDED TO PROVIDE CERTAIN PARTICIPANTS WITH A BENEFIT EQUAL TO ANY REDUCTION IN NORMAL RETIREMENT BENEFITS OR EARLY RETIREMENT BENEFITS UNDER THE RETIREMENT PLAN, RESULTING FROM THE LIMITATIONS IMPOSED UNDER IRC SECTION 415 AND/OR IRC SECTION 401(A)(17). THE FIRST YEAR OF PAYMENT TO THE PARTICIPANT WILL PAY A PORTION OF THE BENEFIT IN A LUMP SUM DISTRIBUTION. SUCH PARTIAL LUMP-SUM PAYMENT SHALL BE NOT LESS THAN THE APPLICABLE PERCENTAGE REQUIRED TO MEET THE MINIMUM FEDERAL WITHHOLDING AMOUNT FOR ONE-TIME PAYMENTS, NOT MORE THAN FIFTY (50) PERCENT OF THE PRESENT VALUE OF THE BENEFIT PAYABLE. FOR PURPOSES OF DETERMINING THE PRESENT VALUE OF SUCH BENEFIT, THE MORTALITY TABLE AND INTEREST RATE USED SHALL BE THE SAME AS USED BY THE RETIREMENT PLAN FOR FUNDING PURPOSES. ALL FUTURE BENEFIT PAYMENTS SHALL BE SUBJECT TO A CORRESPONDING ACTUARIAL REDUCTION. IN NO INSTANCE SHALL THE TOTAL OF THE BENEFITS PAYABLE FROM THE COMBINATION OF THE RETIREMENT PLAN AND THE SUPPLEMENTAL PLAN EXCEED THE BENEFITS, WHICH WOULD OTHERWISE HAVE BEEN PAID FROM THE RETIREMENT PLAN ALONE IN THE ABSENCE OF THE LIMITATIONS OF THE IRC SECTION 401(A)(17) OR 415. MEMBERS OF ORGANIZATION PART VI, SECTION A, LINE 6 THIS ORGANIZATION SHALL CONSIST OF AN UNLIMITED NUMBER OF BRIDGE, STRUCTURAL, ORNAMENTAL, REINFORCED CONCRETE IRON WORKERS', MACHINERY MOVERS', STONE DERRICK, SHOP AND NAVY YARD RIGGERS' AND REGIONAL LOCAL UNIONS, AND THE VARIOUS MEMBERS THEREOF, VERSED IN THE DUTIES OF SOME BRANCH OF THE TRADE AS SET FORTH, OF GOOD MORAL CHARACTER AND COMPETENT TO DEMAND STANDARD WAGES. ELECTION OF OFFICERS PART VI, SECTION A, LINE 7A The officers of this International Association shall consist of a General President, nine (9) General Vice Presidents, a General Secretary and a General Treasurer, not more than one of whom shall be from any one Local Union, to be elected from among the delegates by the regular Convention, and shall hold their offices until their successors are duly elected and qualified. REVIEW PROCESS OF FORM 990 PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO SIGNATURE AND SUBMISSION TO THE INTERNAL REVENUE SERVICE. PROCESS FOR DETERMINING OFFICER'S SALARIES SECTION B, LINES 15A & 15B THE SALARIES OF THE OFFICERS ARE WRITTEN IN THE CONSTITUTION (WHICH CAN BE AMENDED UPON A 3/4 APPROVAL OF THE REGULAR CONVENTION DELEGATES)FOR EACH JANUARY 1ST AFTER, THE INCREASE IN EACH OFFICERS SALARIES SHALL BE BASED ON THE AVERAGE INCREASE NEGOTIATED FOR IRONWORKERS IN THE UNITED STATES AND CANADA AS PROVIDED BY THE CONSTRUCTION LABOR RESEARCH COUNCIL AND THE UNITED STATES DEPARTMENT OF LABOR. THE SALARIES WERE LAST APPROVED BY THE MEMBERSHIP IN 2006. AVAILABILITY OF GOVERNING DOCUMENTS, POLICIES AND FINANCIALS PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. MONITOR AND COMPLIANCE OF CONFLICT OF INTEREST POLICY PART VI, SECTION B. LINE 12C ANY OFFICER, EMPLOYEE, OR MEMBER OF A COMMITTEE 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 immediately to the General Executive Board (GEB) (or a Conflict of Interest Committee appointed by the GEB (Committee)). In the event immediate disclosure is not possible, then disclosure must be done annually. AMOUNT OF OTHER COMPENSATION PART VII, SECTION A, COLUMN F $376,192 OF COLUMN (F) REPRESENT AMOUNTS CALCULATED BY THE PLAN ACTUARY AS TO THE INCREASE IN ACTUARIAL VALUE IN DEFINED BENEFITS. THIS AMOUNT REPORTED DOES NOT CONSTITUTE ACTUAL OUTLAYS OF COMPENSATION TO THE OFFICERS AND HIGHLY COMPENSATED EMPLOYEES. METHOD OF ACCOUNTING PART XI, LINE 1 THE RETURN HAS BEEN PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING. GENERALLY, REVENUE IS RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED AND EXPENSES ARE RECORDED WHEN PAID RATHER THAN WHEN INCURRED. GENERAL EXECUTIVE BOARD PART VI, SECTION A, LINE 1 THE GENERAL EXECUTIVE BOARD SHALL CONSIST OF THE GENERAL PRESIDENT, GENERAL SECRETARY, AND A GENERAL OFFICER TO BE SELECTED FROM TIME TO TIME (AS A TEMPORARY MEMBER OF THE GENERAL EXECUTIVE BOARD) BY THE GENERAL PRESIDENT. THE GENERAL EXECUTIVE BOARD IS ENTRUSTED TO MAKE THE DAY-TO-DAY DECISIONS AS PROVIDED BY THE INTERNATIONAL ASSOCIATION'S CONSTITUTION. DECISIONS OF THE GENERAL EXECUTIVE BOARD MAY BE APPEALED TO THE GENERAL EXECUTIVE COUNCIL (THE GOVERNING BODY OF THE INTERNATIONAL ASSOCIATION) WITHIN ONE YEAR FROM THE DATE THE GENERAL EXECUTIVE BOARD MADE ITS DECISION. OTHER CHANGES IN NET ASSSETS PART XI, LINE 5 $ 5,501 GAIN RECOGNIZED UNDER THE EQUITY METHOD OF ACCOUNTING HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:WALTER W WISE TITLE:GENERAL PRESIDENT HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ERIC DEAN TITLE:GENERAL SECRETARY HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:EDWARD C MCHUGH TITLE:GENERAL TREASURER HOURS:3 IRON WORKERS DISASTER RELIEF FUND 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 522344596 DISASTER AID DC 501(C)(3) 7 IABSORIW true IRONWORKERS POLITICAL EDUCATION FUND 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 912078577 POLITICAL ORG DC 527 IABSORIW true JOHN H LYONS SR SCHOLARSHIP FOUNDATION 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 943396724 SCHOLARSHIPS DC 501(C)(3) 11B IABSORIW true IRONWORKERS POLITICAL ACTION LEAGUE 1750 NEW YORK AVENUE NW WASHINGTON DC 20006 521302076 POLITICAL ORG DC 527 IABSORIW true false false false false false false false false false false false false true true false false true false IRONWORKERS POLITICAL EDUCATION FUND q 300000 cash