Nonprofit · EIN 62-0514370
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS
Also known as 0270 LOCAL UNION
Tax-exempt · OAK RIDGE, TN 37831
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,496,502 | $1,861,335 | $2,635,167 | $13,382,020 | $280,603 | $13,101,417 |
| December 31, 2024 | 990 | $3,777,201 | $1,389,049 | $2,388,152 | $10,311,658 | $33,086 | $10,278,572 |
| December 31, 2023 | 990 | $3,753,239 | $1,315,295 | $2,437,944 | $7,919,182 | $37,921 | $7,881,261 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,304,234
- Membership dues
- $4,294,839
- Program service revenue
- $0
- Investment income
- $192,268
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $261,477
- Other salaries and wages
- $361,048
- Salaries, compensation and benefits (total)
- $920,048
- Professional fundraising fees
- $0
- Occupancy
- $62,416
- Depreciation
- $24,021
- Program services (functional)
- $494,498
- Management and general (functional)
- $1,366,837
Balance sheet and other
- Total assets, start of year
- $10,311,658
- Total assets, end of year
- $13,382,020
- Total liabilities, end of year
- $280,603
- Net assets, end of year
- $13,101,417
- Land, buildings and equipment
- $7,848,963
- Publicly traded securities
- $3,259,838
- Net assets without donor restrictions
- $13,063,597
- Net assets with donor restrictions
- $37,820
- Gross receipts
- $4,496,502
- Employees
- 6
- Year formed
- 1952
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL SMITH | BUSINESS MAN Officer | 40 | $140,795 |
| DAVID WILLIAMSON | TREASURER Trustee or director, Officer | 40 | $120,682 |
| DAVID GARCIA | MEMBERSHIP D Highest-paid employee | 40 | $120,681 |
| CHRIS ACKERMAN | EXAMINING BO Trustee or director | – | $0 |
| BRAD HALE | EXECUTIVE BO Trustee or director | – | $0 |
| REECE HUGHES | EXECUTIVE BO Trustee or director | – | $0 |
| JAMES FRESHOUR JR | PRESIDENT Trustee or director, Officer | – | $0 |
| DENIS KATANA | EXECUTIVE BO Trustee or director | – | $0 |
| BRYAN KNIGHT | EXAMINING BO Trustee or director | – | $0 |
| DANIEL LAWSON | EXECUTIVE BO Trustee or director | – | $0 |
| JAKE LEQUIRE | VICE-PRESIDE Trustee or director, Officer | – | $0 |
| TERRY MILLER | RECORDING SE Trustee or director, Officer | – | $0 |
| JUSTIN POWERS | EXECUTIVE BO Trustee or director | – | $0 |
| MACK SEALAND | EXECUTIVE BO Trustee or director | – | $0 |
| TYLER WILSON | EXAMINING BO Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL SMITH | BUSINESS MAN Officer | 40 | $134,451 |
| DAVID GARCIA | MEMBERSHIP D Highest-paid employee | 40 | $115,232 |
| CHRIS ACKERMAN | EXAMINING BO Trustee or director | 1 | $0 |
| BRAD HALE | EXECUTIVE BO Trustee or director | 1 | $0 |
| REECE HUGHES | EXECUTIVE BO Trustee or director | 1 | $0 |
| JAMES FRESHOUR JR | PRESIDENT Trustee or director, Officer | 1 | $0 |
| DENIS KATANA | EXECUTIVE BO Trustee or director | 1 | $0 |
| BRYAN KNIGHT | EXAMINING BO Trustee or director | 1 | $0 |
| DANIEL LAWSON | EXECUTIVE BO Trustee or director | 1 | $0 |
| JAKE LEQUIRE | VICE-PRESIDE Trustee or director, Officer | 1 | $0 |
| TERRY MILLER | RECORDING SE Trustee or director, Officer | 1 | $0 |
| JUSTIN POWERS | EXECUTIVE BO Trustee or director | 1 | $0 |
| MACK SEALAND | EXECUTIVE BO Trustee or director | 1 | $0 |
| DAVID WILLIAMSON | TREASURER Trustee or director, Officer | 1 | $0 |
| TYLER WILSON | EXAMINING BO Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES FRESHOUR JR | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JAKE LEQUIRE | VICE-PRESIDE Trustee or director, Officer | 1 | $0 |
| TERRY MILLER | RECORDING SE Trustee or director, Officer | 1 | $0 |
| DANIEL SMITH | BUSINESS MAN Trustee or director, Officer | 40 | $0 |
| DAIVD WILLIAMSON | TREASURER Trustee or director, Officer | 1 | $0 |
| CHRIS ACKERMAN | EXAMINING BO Officer | 1 | $0 |
| JOE DONLAY | EXAMINING BO Officer | 1 | $0 |
| BRAD HALE | EXECUTIVE BO Officer | 1 | $0 |
| REECE HUGHES | EXECUTIVE BO Officer | 1 | $0 |
| DENIS KATANA | EXECUTIVE BO Officer | 1 | $0 |
| BRYAN KNIGHT | EXAMINING BO Officer | 1 | $0 |
| DANIEL LAWSON | EXECUTIVE BO Officer | 1 | $0 |
| JUSTIN POWERS | EXECUTIVE BO Officer | 1 | $0 |
| ZAC WATSON | EXECUTIVE BO Officer | 1 | $0 |
| TYLER WILSON | EXAMINING BO Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6288, OAK RIDGE, TN 37831-3865
- In care of
- % DANIEL SMITH
- Principal officer (990 for 2025)
- JAMES FRESHOUR JR, 138 N LINCOLN CIRCLE, OAK RIDGE, TN 37830
- Signed the 990
- DANIEL SMITH, BUSINESS MANAGER
- Phone
- (865) 483-1354
- Website
- WWW.IBEWLOCAL270.ORG
- Return prepared by
- RODEFER MOSS & CO PLLC
Mission
ELECTRICAL WORKERS 270 WAS CHARTED ON JULY 1, 1952. WE AIM: TO PURSUE AND ESTABLISH AND MAINTAIN AN ADEQUATE WAGE FOR OUR LABOR. TO REQUIRE OF OUR MEMBERS SKILL, INTELLIGENCE AND CHARACTER. TO PROTECT OUR EMPLOYERS AGAINST THE UNSKILLED AND INEXPERIENCED WORKER. TO ADVANCE THE PRINCIPLES OF CONCILIATION AND ARBITRATION IN THE SETTLEMENT OF ANY DIFFERENCE WITH OUR EMPLOYERS. TO DEFEND OUR RIGHTS AND ADVANCE OUR INTERESTS AS ELECTRICAL WORKERS BY ALL LAWFUL MEANS. TO AID AND ENCOURAGE ALL HONORABLE EFFORTS THAT WILL BETTER THE CONDITIONS OF LABOR. TO MAKE OUR CARD AND SEAL A CERTIFICATE OF FRATERNITY, HONESTY, EFFICIENCY AND RELIABILITY.
Program accomplishments
- TO PROVIDE MEMBERS BENEFITS AS OUTLINED DIRECTLY IN OUR EXEMPT PURPOSE.Expenses $494,498
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 62-0514370
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1953
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0064: INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS
- Assets (IRS master file)
- $13,382,020
- Income (IRS master file)
- $4,496,502
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,496,502 | $1,861,335 | $13,382,020 | XML |
| 990 | December 2024 | $3,777,201 | $1,389,049 | $10,311,658 | XML |
| 990 | December 2023 | $3,753,239 | $1,315,295 | $7,919,182 | XML |
| 990 | December 2022 | $2,937,200 | $1,113,479 | $5,398,922 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 62-0514370).
Questions about INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS
- What is the EIN of INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS?
- The employer identification number (EIN) of INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS is 62-0514370.
- Is INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1953.
- Are donations to INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS?
- The 990 for the year ended December 31, 2025 names JAMES FRESHOUR JR.
- Who are the officers and directors of INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS?
- The 990 for the year ended December 31, 2025 lists 15 people; 3 received compensation from the organization, the highest $140,795 (DANIEL SMITH, BUSINESS MAN).
- How much revenue does INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $4,496,502, expenses of $1,861,335 and total assets of $13,382,020 at year end.
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