2025-05-13T09:56:37-04:00 2024-06-30 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2023-07-01 943396724 JOHN H LYONS SR SCHOLARSHIP FOUNDATION % JAMES MAHONEY JOHN 2023834800 1750 NEW YORK AVENUE NW Suite 700 WASHINGTON DC 200065301 JAMES MAHONEY TREASURER 2023834800 2025-05-12 true true RICHARD RUVELSON P00234075 3012726000 2023 2025-03-06 01:10:19Z ERIC DEAN 1750 NEW YORK AVE NW STE 700 WASHINGTON DC 20006 333469 false X www.ironworkers.org/s/scholarships X 2001 DC THE ORGANIZATION WAS CREATED BY THE INTERNATIONAL ASSOC. OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRONWORKERS TO PROVIDE EDUCATIONAL RESOURCES TO QUALIFIED APPLICANTS. 3 0 0 0 0 0 22009 189372 0 0 59495 37066 187932 -14114 269436 212324 223300 228500 0 0 0 0 0 0 0 28765 32357 252065 260857 17371 -48533 1028710 970057 10120 0 1018590 970057 X THE ORGANIZATION WAS CREATED BY THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRONWORKERS (IABSORIW) TO PROVIDE EDUCATIONAL RESOURCES TO QUALIFIED APPLICANTS. false false 228500 228500 0 PROVIDED ACADEMIC SCHOLARSHIPS OF VARIOUS AMOUNTS TO 58 QUALIFIED APPLICANTS. 0 0 0 TO PROVIDE FINANCIAL PROPERTY AND IN-KIND ASSISTANCE TO INDIVIDUALS AND FAMILIES ADVERSELY AFFECTED BY NATURAL AND OTHER DISASTERS. 228500 true true false false false false false false false false false false false true false true false true false false false false false false false false false false true true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 3 0 true false false false false false false true true false false true false false false false false false X JAMES MAHONEY 2023834800 1750 NEW YORK AVENUE NW SUITE 700 WASHINGTON DC 20006 X ERIC DEAN PRESIDENT 1.0 52.0 X X 0 495476 74748 RON PIKSA SECRETARY (THRU 12/2023) 1.0 52.0 X X 0 404010 75250 KENNETH DEAN TREASURER (THRU 10/2023) 1.0 52.0 X X 0 297315 102599 JAMES MAHONEY TREASURER 1.0 52.0 X X 0 285992 99720 KEVIN BRYENTON SECRETARY 1.0 52.0 X X 0 270944 80964 0 1753737 433281 0 false true false 0 152085 37287 189372 0 37066 37066 0 0 0 0 0 0 0 0 0 0 0 0 107031 121145 -14114 14114 0 212324 51180 0 227500 227500 1000 1000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 32357 32357 0 0 0 0 0 0 0 0 0 0 260857 228500 32357 0 393493 179559 635217 670658 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 119840 1028710 970057 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10120 0 10120 0 X 948530 899997 70060 70060 1018590 970057 1028710 970057 -48533 X false true X false false X X X 1 IABSORIW 430337330 10 true 0 228500 1 0 228500 true false true true true false false false false false false false false false false false false true PART IV, SECTION A, LINE 3B - PUBLIC SUPPORT TESTS UNDER SEC 509(A)(2): IN ORDER TO CONFIRM THE EXEMPT STATUS OF THE SUPPORTED ORGANIZATION AND THAT SECTION 509(A)(2) PUBLIC SUPPORT TEST HAS BEEN MET FOR THE TAX FILING YEAR; THE FOUNDATION REQUESTED AND RECEIVED A COPY OF THE SUPPORTING ORGANIZATION'S DETERMINATION LETTER AND A COMPLETED PROFORMA COPY OF SCHEDULE A PART III IN PROOF OF THE ORGANIZATION MEETING THE PUBLIC SUPPORT TEST. PART IV, SECTION A, LINE 3C - EXCLUSIVE USE FOR SECTION 170(C)(2)(B): IN ORDER TO ENSURE THAT ALL SUPPORT IS USED EXCLUSIVELY FOR SECTION 170(C)(2)(B) PURPOSES, THE FOUNDATION HAS SET UP RULES IN THE AWARDING OF SCHOLARSHIPS BY THE FOLLOWING: 1. Only sons and daughters of members (or deceased members who were in good standing at the time of their death) of the International Association of Bridge, Structural, Ornamental and Reinforcing Iron Workers, who are currently in their senior year of high school, are eligible to compete. 2. Applicant must be a child, stepchild, adopted child or court-appointed custodial child of a member of the International Association who is an active member with five or more years of continuous service at the time of their child's application unless the member is deceased and was in good standing at the time of death. Grandchildren are not eligible to apply, except in the case of court-appointed custodial grandparents. 3. Applicant shall submit a completed application within the specified deadline. The scholarship application deadline is May 30. An extension of this date will be at the discretion of the scholarship committee. 4. Applicants should rank in the upper half of his or her graduating class. 5. Scholarship awards are competitive and will be based on: a. Academic standing of the student during his or her four years in high school. b. U.S. Students only: College entrance examination scores (SAT or ACT) If applicable. c. Extracurricular activities and leadership. d. Character references and citizenship. 6. The committee of judges will select alternates for the scholarships. In the event that one or more of the selected recipients is unable to accept a scholarship award at the time of award notification, the alternate will then have the opportunity to assume the vacant award. 7. A scholarship winner may attend any accredited college or university in the United States or Canada and must be enrolled in a full-time degree program. 8. Scholarships will be awarded for one year and may be renewed for three academic years following the academic year for which the original scholarship was awarded. The recipient's academic record and conduct will determine if the scholarship shall be renewed. 9. Awards will be made payable to selected recipients by direct deposit or mailed to the home address unless specifically directed otherwise. 10. The recipient's parent or guardian must remain in good standing in the International Association for the duration of the scholarship. Award payments will only be made after verification that recipient's parent or guardian is in good standing with his or her dues payments. No scholarship will be awarded, including annual renewal, unless the parent member dues are current. 11. If the scholarship recipient's schooling is interrupted by illness, military service or for any other reason, the continuation of said scholarship will be at the discretion of the trustees. 12. Prior to changing schools, the scholarship recipient must secure approval of the trustees of the scholarship foundation to ensure continuation of the scholarship award. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED INTERCOMPANY RECEIVABLE 119840 119840 0 0 X PART X, LINE 2 - FIN 48 FOOTNOTE Management has evaluated the tax positions taken by the Association and its affiliates and concluded that as of June 30, 2024 and 2023 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. 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, the Association's policy is to recognize them as operating expenses. true JOHN H LYONS SR SCHOLARSHIP AWARDS 58 227500 PART I, LINE 2 - PROCEDURES TO MONITOR USE OF GRANT FUNDS: SCHOLARSHIPS ARE AWARDED FOR ONE YEAR AND MAY BE RENEWED FOR THREE ACADEMIC YEARS, FOLLOWING THE ACADEMIC YEAR FOR WHICH THE ORIGINAL SCHOLARSHIP WAS AWARDED. WHETHER OR NOT A SCHOLARSHIP SHALL BE RENEWED WILL BE DETERMINED BY THE SCHOLARSHIP COMMITTEE ON THE BASIS OF THE RECIPIENT'S SCHOLASTIC RECORD AND CONDUCT. ADDITIONALLY, PRIOR TO ANY CHANGE IN SCHOOLS, THE SCHOLARSHIP RECIPIENT MUST SECURE APPROVAL OF THE TRUSTEES OF THE SCHOLARSHIP COMMITTEE TO INSURE CONTINUATION OF THE SCHOLARSHIP. false true false false false false false false false ERIC DEAN PRESIDENT 0 438915 0 0 0 56561 0 41779 0 32969 0 570224 0 0 RON PIKSA SECRETARY (THRU 12/2023) 0 350849 0 0 0 53161 0 42313 0 32937 0 479260 0 0 KENNETH DEAN TREASURER (THRU 10/2023) 0 257730 0 0 0 39585 0 75693 0 26906 0 399914 0 0 JAMES MAHONEY TREASURER 0 246644 0 0 0 39348 0 68138 0 31582 0 385712 0 0 KEVIN BRYENTON SECRETARY 0 234544 0 0 0 36400 0 64443 0 16521 0 351908 0 0 PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN: 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. PART II, COLUMN C - DEFERRED COMPENSATION: THIS REPRESENTS THE ANNUAL CHANGE IN ACTUARIAL VALUE OF A QUALIFIED DEFINED BENEFIT PLAN, AS CALCULATED BY THE PLAN ACTUARY. THIS DOES NOT REPRESENT ACTUAL CASH OUTLAYS. PART VI, SECTION A, LINE 2 - BUSINESS RELATIONSHIP: OFFICERS ERIC DEAN, RON PIKSA, KEVIN BRYENTON, JAMES MAHONEY, AND KENNETH DEAN SERVE AS GENERAL PRESIDENT, GENERAL SECRETARY (THRU DEC 2023), GENERAL SECRETARY, GENERAL TREASURER, AND GENERAL TREASURER (THRU OCT 2023) OF THE INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS. PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990: THE FORM 990 IS REVIEWED BY MANAGEMENT AND ONE TRUSTEE PRIOR TO SIGNATURE AND SUBMISSION TO THE INTERNAL REVENUE SERVICE. PART VI, SECTION C, LINES 12-14 - POLICIES: THE FOUNDATION DOES NOT HAVE FORMAL WRITTEN POLICIES; HOWEVER, THE FOUNDATION IS GOVERNED BY OFFICERS FROM ITS PARENT ORGANIZATION, INTERNATIONAL ASSOCIATION OF BRIDGE, STRUCTURAL, ORNAMENTAL AND REINFORCING IRON WORKERS, WHICH HAS ESTABLISHED POLICIES THAT THE OFFICERS ADHERE TO. PART VI, SECTION C, LINE 19- GOVERNING DOCUMENTS, POLICIES & F/S: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS NOR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. PART VII, SECTION A, COLUMN F - AMOUNT OF OTHER COMPENSATION: $292,366 REPRESENTS THE AMOUNT CALCULATED BY THE PLAN ACTUARY AS TO THE CHANGE IN ACTUARIAL VALUE IN DEFINED BENEFITS. THIS AMOUNT REPORTED DOES NOT CONSTITUTE ACTUAL OUTLAYS OF COMPENSATION TO THE OFFICERS. 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