2024-08-28T17:01:44+00:00 2023-12-31 440160260 Forvis Mazars LLP 250 E 200 S Suite 1200 Salt Lake City UT 84111 990 2023-01-01 870142680 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS INTE 8012705757 3400 W 2100 S STE B SALT LAKE CITY UT 84119 KEVIN OWEN BUSINESS MANAGER 8012705757 2024-08-28 true Adam R Smith P00958966 8015319100 2024-08-28 2023 2024-08-08 14:25:15Z IBEW LOCAL UNION 57 KEVIN OWEN 3400 W 2100 S STE B SALT LAKE CITY UT 84119 3319734 false X WWW.IBEW57.COM X 1893 UT THE IBEW LOCAL UNION 57, WHICH IS AN AFFILIATE OF THE AFL-CIO, IS A LABOR UNION REPRESENTING ELECTRICAL WORKERS WHO MOSTLY WORK FOR PUBLIC UTILITIES IN THE INTERMOUNTAIN AREA. 10 0 8 0 0 0 2106297 35123 2286039 2861998 25764 162147 8179 -740 4426279 3058528 3575 4000 0 0 1567837 1688124 0 0 0 520063 528408 2091475 2220532 2334804 837996 6049235 6923547 684073 470641 5365162 6452906 THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION 57, WHICH IS AN AFFILIATE OF THE AFL-CIO, IS A LABOR UNION REPRESENTING ELECTRICAL WORKERS WHO MOSTLY WORK IN THE INTERMOUNTAIN AREA. false false TO REPRESENT THE UNION MEMBERS IN OBTAINING FAIR WAGES AND BENEFITS FOR SERVICES PROVIDED INCLUDING PENSION AND DISABILITY PLANS. TO ASSIST IN MONITORING WORKING CONDITIONS AND THE SAFETY OF THE MEMBERS. 0 false false false true false false false true false true true false false true false false true false false false false false false true false false false false true false false false false false false false false false false false false false false true 25 0 8 true false false false false true false false false X 10 0 false false false false true true true true true false false true true false false false true false false false UT X IBEW LOCAL UNION #57 8012705757 3400 W 2100 S STE B SALT LAKE CITY UT 84119 CALVIN OCKEY President 1.0 0.0 X X 5847 0 0 DEAN ELLIS RECORDING SECRETARY (THRU 6/2023) 1.0 0.0 X X 0 0 0 Elizabeth Nielson Recording Secretary 1.0 0.0 X X 3252 0 0 THOMAS BOYACK Vice President 1.0 0.0 X X 5858 0 0 TOM CARTER TREASURER 1.0 0.0 X X 4512 0 0 WILLIE MURNIN PRESIDENT (THRU 6/2023) 1.0 0.0 X X 0 0 0 BRANSON ELLIS EXECUTIVE BOARD 1.0 0.0 X 4278 0 0 Buck Taylor Executive Board 1.0 0.0 X 4381 0 0 Carson Grimm Executive Board 1.0 0.0 X 4800 0 0 JOSEPH CARRILLO EXECUTIVE BOARD (THRU 6/2023) 1.0 0.0 X 2545 0 0 Justin Clegg Executive Board 1.0 0.0 X 652 0 0 KURT KILLIAN EXECUTIVE BOARD (THRU 6/2023) 1.0 0.0 X 3601 0 0 NEIL OLDHAM EXECUTIVE BOARD (THRU 6/2023) 1.0 0.0 X 2651 0 0 Sam Freitag Executive Board 1.0 0.0 X 2379 0 0 STEVEN BETHERS EXECUTIVE BOARD (THRU 6/2023) 1.0 0.0 X 3262 0 0 Tyson Jones Executive Board 1.0 0.0 X 5653 0 0 KEVIN OWEN BUSINESS MANAGER 40.0 0.0 X 196321 0 64533 CARL WOODLAND ASSISTANT BUSINESS MANAGER 40.0 0.0 X 173662 0 60586 ERIC LARSEN ASSISTANT BUSINESS MANAGER 40.0 0.0 X 173662 0 60586 SCOTT LONG SR. ASSISTANT BUSINESS MANAGER 40.0 0.0 X 183732 0 62340 STACIE HUO ASSISTANT BUSINESS MANAGER 40.0 0.0 X 171442 0 60199 952490 0 308244 5 false true false 0 35123 35123 MEMBERSHIP DUES 813930 2861998 2861998 0 0 0 0 2861998 192164 192164 0 0 131443 12277 173737 -42294 12277 -30017 -30017 8589 35123 22242 -13653 -13653 67968 65227 2741 2741 MISCELLANEOUS REVENUE 900999 10172 10172 0 0 0 0 10172 3058528 2872170 0 151235 4000 0 0 0 314525 0 926608 268768 109760 68463 0 18340 40275 0 0 0 0 41277 149133 1719 0 43679 141520 0 37943 0 0 32124 17106 STAFF EDUCATION 5292 0 2220532 142973 95196 1880025 1263920 0 0 0 0 331286 187311 61213 143975 2006773 3063258 1929398 2211340 0 28853 145858 6049235 6923547 4443 993 140370 510407 467836 0 0 28853 1812 684073 470641 5365162 6452906 5365162 6452906 6049235 6923547 837996 249748 0 X false true X true false true false false false true X 331286 187311 143975 143975 LONG TERM INVESTMENT - CD 2211340 2211340 LEASE LIABILITIES 1812 1812 3262998 249748 -45278 204470 3058528 0 0 3058528 2175254 0 0 2175254 45278 45278 2220532 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part IV, Line 2b Explanation of escrow agreement TWO FRIENDSHIP FUNDS ARE CURRENTLY HELD THAT WERE ESTABLISHED TO ELIMINATE THE NEED FOR SEPARATE COLLECTIONS AMONG MEMBERS. TYPICAL USE OF THESE FUNDS IS TO HELP MEMBERS DEFRAY EXPENSES WHEN UNUSUAL NEEDS ARISE AND TO SEND FLOWERS FOR ILLNESS OR DEATH. THE TWO FRIENDSHIP FUNDS ARE GOVERNED BY THEIR OWN BY-LAWS AND COMMITTEES. THE TWO FRIENDSHIP FUNDS ARE COMPRISED OF THE CONSTRUCTION UNIT FRIENDSHIP FUND AND THE ROCKY MOUNTAIN POWER FRIENDSHIP FUND. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 FUNDRAISING DIRECT EXPENSES - 22242 PROMOTIONS INCLUDED IN NET OTHER INCOME - -67520 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements FUNDRAISING DIRECT EXPENSES - -22242 PROMOTIONS INCLUDED IN NET OTHER INCOME - 67520 Charitable Golf Tournament 43712 35123 8589 0 7719 8840 5683 0 0 43712 35123 8589 0 7719 8840 5683 22242 -13653 false false false KEVIN OWEN BUSINESS MANAGER 196321 0 0 0 0 0 48853 0 15680 0 260854 0 0 0 SCOTT LONG SR. ASSISTANT BUSINESS MANAGER 183732 0 0 0 0 0 46660 0 15680 0 246072 0 0 0 CARL WOODLAND ASSISTANT BUSINESS MANAGER 173662 0 0 0 0 0 44906 0 15680 0 234248 0 0 0 ERIC LARSEN ASSISTANT BUSINESS MANAGER 173662 0 0 0 0 0 44906 0 15680 0 234248 0 0 0 STACIE HUO ASSISTANT BUSINESS MANAGER 171442 0 0 0 0 0 44519 0 15680 0 231641 0 0 0 Form 990, Part VI, Line 6 Classes of members or stockholders MEMBERS OF THE UNION ITSELF ARE CONSIDERED MEMBERS OF THE ORGANIZATION FOR IRS PURPOSES BECAUSE UNION MEMBERS ELECT THEIR OWN REPRESENTATIVES TO SERVE ON THE GOVERNING BODY. ALTHOUGH DAY TO DAY OPERATIONS ARE NOT SUBJECT TO UNION MEMBER APPROVAL, ANY MAJOR CAPITAL DECISIONS AND/OR CHANGES TO THE BYLAWS OR POLICIES MUST BE VOTED ON AND APPROVED BY THE UNION MEMBERS, AND NOT JUST THE GOVERNING BODY. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body MEMBERS OF THE UNION ITSELF ARE CONSIDERED MEMBERS OF THE ORGANIZATION FOR IRS PURPOSES BECAUSE UNION MEMBERS ELECT THEIR OWN REPRESENTATIVES TO SERVE ON THE GOVERNING BODY. ALTHOUGH DAY TO DAY OPERATIONS ARE NOT SUBJECT TO UNION MEMBER APPROVAL, ANY MAJOR CAPITAL DECISIONS AND/OR CHANGES TO THE BYLAWS OR POLICIES MUST BE VOTED ON AND APPROVED BY THE UNION MEMBERS, AND NOT JUST THE GOVERNING BODY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders MEMBERS OF THE UNION ITSELF ARE CONSIDERED MEMBERS OF THE ORGANIZATION FOR IRS PURPOSES BECAUSE UNION MEMBERS ELECT THEIR OWN REPRESENTATIVES TO SERVE ON THE GOVERNING BODY. ALTHOUGH DAY TO DAY OPERATIONS ARE NOT SUBJECT TO UNION MEMBER APPROVAL, ANY MAJOR CAPITAL DECISIONS AND/OR CHANGES TO THE BYLAWS OR POLICIES MUST BE VOTED ON AND APPROVED BY THE UNION MEMBERS, AND NOT JUST THE GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body ORGANIZATION'S PROCESS TO REVIEW 990: THE FORM 990 IS REVIEWED AT THE MONTHLY EXECUTIVE BOARD MEETING BEFORE IT IS FILED. ALL BOARD MEMBERS ARE PROVIDED A COPY OF THE FORM 990. THE FORM 990 IS SIGNED BY THE BUSINESS MANAGER/FINANCIAL SECRETARY FOLLOWING REVIEW BY THE BOARD. THE FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC FOR INSPECTION UPON REQUEST.