Nonprofit · EIN 88-0023851
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS
Also known as 0357 LOCAL UNION
Tax-exempt · LAS VEGAS, NV 89110
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $12,746,484 | $12,187,822 | $558,662 | $39,506,348 | $266,448 | $39,239,900 |
| December 31, 2024 | 990 | $12,044,829 | $11,897,310 | $147,519 | $38,956,416 | $275,178 | $38,681,238 |
| December 31, 2023 | 990 | $15,144,326 | $9,963,104 | $5,181,222 | $38,798,959 | $265,240 | $38,533,719 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $11,208,581
- Investment income
- $1,095,206
- Net rental income
- $350,207
- Net gain from sales of assets
- $28,255
- Net income from sales of inventory
- -$21,512
- Other revenue
- $442,697
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $246,733
- Compensation of officers, directors and key employees
- $3,477,240
- Other salaries and wages
- $949,994
- Salaries, compensation and benefits (total)
- $5,186,994
- Professional fundraising fees
- $0
- Legal fees
- $110,204
- Accounting fees
- $46,388
- Occupancy
- $374,499
- Travel
- $55,437
- Depreciation
- $729,833
Balance sheet and other
- Total assets, start of year
- $38,956,416
- Total assets, end of year
- $39,506,348
- Total liabilities, end of year
- $266,448
- Net assets, end of year
- $39,239,900
- Land, buildings and equipment
- $14,568,573
- Gross receipts
- $12,873,374
- Employees
- 83
- Volunteers
- 100
- Year formed
- 1931
- State of legal domicile
- NV
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 | Other / benefits |
|---|---|---|---|---|
| RICHARD WORK | BM/FINANCIAL SECRETARY Officer | 48 | $229,579 | $85,026 |
| RONALD YOUNG JR | ASST BM/ORGANIZER Highest-paid employee | 48 | $196,881 | $81,358 |
| RAQUEL DEXTER | ASSISTANT BM/BUSI AGT Highest-paid employee | 48 | $196,692 | $80,898 |
| LAMARE JONES | SENIOR ASSISTANT BM/BUSI AGT Highest-paid employee | 48 | $194,543 | $80,343 |
| TYLER EATON | RECORDING SEC/ASST BM/DISPATCHER Trustee or director, Officer | 48 | $193,331 | $79,517 |
| JOSHUA WOODS | ASSISTANT BM/BUSI AGT Highest-paid employee | 48 | $192,371 | $79,517 |
| DANIEL ARANDA | ASSISTANT BM/BUSI AGT Highest-paid employee | 48 | $192,368 | $79,517 |
| JOSE TORRES | ASSISTANT BM/BUSI AGT Highest-paid employee | 48 | $192,362 | $79,517 |
| JOSEPH LAGUNAS | ASSISTANT BM/BUSI AGT Highest-paid employee | 48 | $186,005 | $79,517 |
| KEVIN KERBS | PRESIDENT/ASST BM/BA Trustee or director, Officer | 48 | $164,998 | $74,988 |
| JULI GODSBY | OFFICE MANAGER Highest-paid employee | 48 | $126,358 | $62,341 |
| WILLIAM SPIELBERG | ASSISTANT BM/BUSI AGT-FORMER Highest-paid employee | 48 | $101,087 | $40,348 |
| JOSEPH N ALLEN | EXAM BOARD Trustee or director | 2 | $25,425 | $11,142 |
| DAVID RIGGIO | EXECUTIVE BOARD Trustee or director | 3 | $21,172 | $10,751 |
| NOEL T HERNBERGER | FORMER EXAM BOARD Former | 2 | $21,239 | $9,728 |
13 more people on this return
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| AARON PRUTER | EXECUTIVE BOARD Trustee or director | 3 | $19,423 | $10,430 |
| GLENN CARPENTER | EXECUTIVE BOARD Trustee or director | 3 | $12,709 | $6,325 |
| MICHAEL CHINGMAN | EXAM BOARD Trustee or director | 2 | $12,397 | $6,386 |
| ROZIA L BELL | FORMER EXAM BOARD Former | 2 | $11,753 | $5,431 |
| KENNETH TORBICKI | FORMER EXECUTIVE BOARD Former | 3 | $10,883 | $5,202 |
| WILLIAM ROWEN | VICE PRESIDENT Trustee or director, Officer | 3 | $9,674 | $4,908 |
| JEFFREY HIRSCH | EXECUTIVE BOARD Trustee or director | 3 | $7,932 | $3,444 |
| STEVEN CUTHBERT | EXAM BOARD Trustee or director | 2 | $6,452 | $2,857 |
| JESSICA RITCHIE | EXAM BOARD Trustee or director | 2 | $6,452 | $2,857 |
| ULYSSES LEE | TREASURER Trustee or director, Officer | 3 | $6,172 | $2,720 |
| MICHAEL SHANK | EXAM BOARD Trustee or director | 2 | $4,881 | $2,231 |
| DANIELLE BRAND | EXECUTIVE BOARD Trustee or director | 3 | $4,523 | $2,038 |
| STEVEN KIRKER | EXECUTIVE BOARD Trustee or director | 3 | $4,478 | $2,001 |
990 for the year ended December 31, 2024: 27 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICHARD WORK | BUSINESS MANAGER/FINANCIAL Officer | 48 | $208,718 | $76,507 |
| RONALD YOUNG | ASST BM/ORGANIZER Highest-paid employee | 48 | $192,751 | $76,507 |
| DANIEL ARANDA | ASSISTANT BM Highest-paid employee | 48 | $192,312 | $76,507 |
| JOSE TORRES | ASST BM/ORGANIZER Highest-paid employee | 48 | $191,392 | $76,507 |
| JOSHUA WOODS | ASSISTANT BM Highest-paid employee | 48 | $189,100 | $76,507 |
| RAQUEL DEXTER | ASST BM/EXECUTIVE BOARD Trustee or director | 48 | $187,262 | $76,507 |
| TYLER EATON | ASST BM/DISPATCHER Highest-paid employee | 48 | $185,502 | $76,507 |
| WILLIAM SPIELBERG | ASSISTANT BM Highest-paid employee | 48 | $185,460 | $76,507 |
| DEANNE MATTERA | ASSISTANT BM Highest-paid employee | 48 | $185,433 | $76,507 |
| LAMARE JONES | ASSISTANT BM Highest-paid employee | 48 | $185,349 | $76,507 |
| JOSEPH LAGUNAS | ORGANIZER Highest-paid employee | 48 | $168,833 | $76,507 |
| CHRISTOPHER NAPOLITANO | ORGANIZER Highest-paid employee | 48 | $168,779 | $76,507 |
| KEVIN KERBS | PRESIDENT Trustee or director, Officer | 35 | $129,055 | $62,066 |
| JULI GODSBY | OFFICE MANAGER Highest-paid employee | 48 | $120,820 | $58,519 |
| DAVID RIGGIO | EXECUTIVE BOARD Trustee or director | 3 | $37,326 | $18,431 |
| AARON PRUTER | EXECUTIVE BOARD Trustee or director | 3 | $26,266 | $12,367 |
| NOEL T HERNBERGER | EXAM BOARD Trustee or director | 2 | $24,900 | $10,750 |
| JOSE GONZALEZ | EXAM BOARD Trustee or director | 2 | $21,522 | $9,330 |
| STEVEN SCHEIDLE | EXECUTIVE BOARD Trustee or director | 3 | $20,510 | $9,069 |
| GLENN CARPENTER | EXECUTIVE BOARD Trustee or director | 3 | $18,964 | $8,437 |
| KENNETH TORBICKI | EXECUTIVE BOARD Trustee or director | 3 | $18,919 | $8,363 |
| JOSEPH N ALLEN | EXAM BOARD Trustee or director | 2 | $18,496 | $7,878 |
| MELENIE ZAVALA | RECORDING SECRETARY Trustee or director, Officer | 3 | $13,115 | $6,067 |
| MICHAEL TAGGART | EXAM BOARD Trustee or director | 2 | $13,247 | $5,642 |
| WILLIAM ROWEN | VICE PRESIDENT Trustee or director, Officer | 3 | $10,635 | $5,135 |
| ROZIA L BELL | EXAM BOARD Trustee or director | 2 | $6,398 | $2,772 |
| ULYSSES LEE | TREASURER Trustee or director, Officer | 3 | $5,228 | $2,220 |
990 for the year ended December 31, 2023: 27 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICHARD WORK | BUSINESS MANAGER/FINANCIAL SECRETARY Officer | 48 | $178,250 | $56,104 |
| RONALD YOUNG | ASST BM/ORGANIZER Highest-paid employee | 48 | $170,727 | $56,104 |
| LAMARE JONES | ASSISTANT BM Highest-paid employee | 48 | $168,369 | $56,104 |
| TYLER EATON | ASST BM/DISPATCHER Highest-paid employee | 48 | $164,751 | $56,104 |
| WILLIAM SPIELBERG | ASSISTANT BM Highest-paid employee | 48 | $164,733 | $56,104 |
| DANIEL ARANDA | ASSISTANT BM Highest-paid employee | 48 | $164,724 | $56,104 |
| DEANNE MATTERA | ASSISTANT BM Highest-paid employee | 48 | $162,058 | $56,104 |
| RAQUEL DEXTER | ASST BM/EXECUTIVE BOARD Trustee or director | 48 | $158,053 | $56,104 |
| JOSHUA WOODS | ASSISTANT BM Highest-paid employee | 48 | $155,672 | $56,104 |
| JOSE TORRES | ASST BM/ORGANIZER Highest-paid employee | 48 | $154,510 | $56,104 |
| JULI GODSBY | OFFICE MANAGER Highest-paid employee | 48 | $101,684 | $55,569 |
| KEVIN KERBS | PRESIDENT Trustee or director, Officer | 35 | $106,336 | $44,826 |
| JAMES F HALSEY | FORMER BUSINESS MANAGER/FINANCIAL SECRETARY Former | 48 | $101,200 | $32,960 |
| NOEL T HERNBERGER | EXAM BOARD Trustee or director | 2 | $27,888 | $9,900 |
| DOUGLAS G ZIEGENHAGEN | FORMER EXAM BOARD Former | 2 | $26,440 | $9,551 |
| JOSEPH N ALLEN | EXAM BOARD Trustee or director | 2 | $24,879 | $8,966 |
| JOSE GONZALEZ | EXAM BOARD Trustee or director | 2 | $19,947 | $7,077 |
| DAVID RIGGIO | EXECUTIVE BOARD Trustee or director | 3 | $17,903 | $7,249 |
| MICHAEL TAGGART | EXAM BOARD Trustee or director | 2 | $18,454 | $6,569 |
| AARON PRUTER | EXECUTIVE BOARD Trustee or director | 3 | $13,279 | $5,817 |
| KENNETH TORBICKI | EXECUTIVE BOARD Trustee or director | 3 | $13,717 | $5,189 |
| GLENN CARPENTER | EXECUTIVE BOARD Trustee or director | 3 | $13,636 | $5,080 |
| STEVEN SCHEIDLE | EXECUTIVE BOARD Trustee or director | 3 | $12,358 | $4,422 |
| MELENIE ZAVALA | RECORDING SECRETARY Trustee or director, Officer | 3 | $9,732 | $3,691 |
| ULYSSES LEE | TREASURER Trustee or director, Officer | 3 | $6,151 | $2,288 |
| ROZIA L BELL | EXAM BOARD Trustee or director | 2 | $3,365 | $1,458 |
| WILLIAM ROWEN | VICE PRESIDENT Trustee or director, Officer | 3 | $2,896 | $1,149 |
Address and contacts
- Address (IRS master file)
- 808 N LAMB BLVD, LAS VEGAS, NV 89110-2304
- In care of
- % JAMES HALSEY
- Principal officer (990 for 2025)
- RICHARD K WORK, 808 NORTH LAMB BLVD, LAS VEGAS, NV 89110
- Signed the 990
- RICHARD K WORK, BUSINESS MANAGER/FIN SEC
- Phone
- (702) 452-9357
- Website
- WWW.IBEW357.NET
- Return prepared by
- RUBINBROWN LLP
Mission
TO ORGANIZE WORKERS, IMPROVE WAGES, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION, AND COLLECTIVE BARGAINING.
Program accomplishments
- TO ORGANIZE WORKERS, IMPROVE WAGES, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION, AND COLLECTIVE BARGAINING.
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
- 88-0023851
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1955
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0064: INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS
- Assets (IRS master file)
- $39,506,348
- Income (IRS master file)
- $12,873,374
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $12,746,484 | $12,187,822 | $39,506,348 | IRS |
| 990 | December 2024 | $12,044,829 | $11,897,310 | $38,956,416 | IRS |
| 990 | December 2023 | $15,144,326 | $9,963,104 | $38,798,959 | XML |
| 990 | December 2022 | $9,977,969 | $8,178,638 | $33,600,023 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 88-0023851).
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 88-0023851.
- Is INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1955.
- 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 RICHARD K WORK.
- Who are the officers and directors of INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS?
- The 990 for the year ended December 31, 2025 lists 28 people; 28 received compensation from the organization, the highest $229,579 (RICHARD WORK, BM/FINANCIAL SECRETARY).
- How much revenue does INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $12,746,484, expenses of $12,187,822 and total assets of $39,506,348 at year end.
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