2025-07-21T09:43:20-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2024-01-01 421014218 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 204 INTE 3193663434 1009 LONGFELLOW DR HIAWATHA IA 52233 JON VAN ZANTE BUSINESS MANAGER 3193663434 2025-07-17 1 0 DAVID LITTLE P01480921 3193632697 2025-07-17 2024 2025-03-06 01:10:19Z JON VAN ZANTE 1009 LONGFELLOW DR HIAWATHA IA 52233 1535515 0 X N/A X 1973 IA PROMOTE AND PROTECT THE INTERESTS OF THE LOCAL'S MEMBERS. 15 15 6 0 0 0 0 0 1289444 1395401 111366 127344 5201 12770 1406011 1535515 6820 5350 0 0 624620 667087 0 0 0 790076 769605 1421516 1442042 -15505 93473 3802111 4075237 0 365 3802111 4074872 PROMOTE AND PROTECT THE INTERESTS OF THE LOCAL'S MEMBERS. 0 0 PROMOTE AND PROTECT THE INTERESTS OF THE LOCAL'S MEMBERS. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 6 1 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X JON VAN ZANTE 3193663434 1009 LONGFELLOW DR HIAWATHA IA 52233 VAN ZANTE JON BUSINESS MANAGER/FINANCIAL SECRETARY 54.00 X X 164361 0 4926 JEFF CHAPMAN ASST. BUSINESS MANAGER 54.00 X X 146099 0 5838 EATON JOSH EXECUTIVE BOARD 2.00 X 4071 0 0 FISHER SENICA EXECUTIVE BOARD 2.00 X 4656 0 0 FREDIN TYLER EXECUTIVE BOARD 2.00 X 4201 0 0 HENDRICKS JIM EXECUTIVE BOARD 2.00 X 0 0 0 HENRY ANDY EXECUTIVE BOARD 2.00 X 1674 0 0 HILSABECK CHAD EXECUTIVE BOARD 2.00 X 4072 0 0 KERR KODY EXECUTIVE BOARD 2.00 X 3533 0 0 KUENZLER GREG EXECUTIVE BOARD 2.00 X 3857 0 0 STRUVE STEVE EXECUTIVE BOARD 2.00 X 1333 0 0 SPLINTER ADAM RECORDING SECRETARY/ASST. BUSINESS MANAGER 54.00 X 146099 0 14595 BROWN RANDY PRESIDENT 2.00 X 4912 0 0 FLANNERY PATRICK VICE PRESIDENT 2.00 X 5628 0 0 ALTMAN SHEILA TREASURER 2.00 X 1826 0 0 496322 0 25359 2 0 1 0 0 MEMBERSHIP DUES 900099 1395401 1395401 1395401 127344 127344 MISCELLANEOUS INCOME 900099 12770 12770 12770 1535515 1395401 0 140114 1100 4250 504717 91870 9550 18590 42360 6552 27758 28796 17169 33274 17992 51577 53425 375738 38078 7404 NEGOTIATIONS 77516 MISCELLANEOUS EXPENSE 10863 ARBITRATION 10158 DUES AND SUBSCRIPTIONS 8078 5227 1442042 341884 373540 4134 4530 551663 141649 448092 410014 3008001 3287153 3802111 4075237 365 0 365 X 3802111 4074872 3802111 4074872 3802111 4075237 X 93473 179290 -2 X X 0 1 X 1 0 1 1 0 33000 33000 341255 40834 300421 48244 43896 4348 129164 56919 72245 410014 X 1689137 179290 179290 1509847 25666 2 25668 1535515 1416376 0 1416376 25666 25666 1442042 PART X, LINE 2: THE LOCAL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND A SIMILAR SECTION OF THE IOWA INCOME TAX LAW. THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED THE LOCAL AS A PRIVATE FOUNDATION. THE LOCAL FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION. THE LOCAL FOLLOWS THE ACCOUNTING STANDARD TO EVALUATE UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 2. 0 0 0 VAN ZANTE JON BUSINESS MANAGER/FINANCIAL SECRETARY 164361 0 0 0 0 0 4926 0 0 0 169287 0 0 0 SPLINTER ADAM RECORDING SECRETARY/ASST. BUSINESS M 146099 0 0 0 0 0 14595 0 0 0 160694 0 0 0 JEFF CHAPMAN ASST. BUSINESS MANAGER 146099 0 0 0 0 0 5838 0 0 0 151937 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE LOCAL HAD 194 "A" MEMBERS AND 827 "BA" MEMBERS AS OF DECEMBER 31, 2024. FORM 990, PART VI, SECTION A, LINE 7A THE LOCAL HAD 194 "A" MEMBERS AND 827 "BA" MEMBERS AS OF DECEMBER 31, 2024 WHO CAN ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B BYLAWS AND GOVERNANCE DECISIONS ARE DECIDED BY INDIVIDUAL MEMBERS OF THE UNION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. AN ELECTRONIC COPY OF THE 990 WILL BE EMAILED TO THE BUSINESS MANAGER AND THEY WILL FORWARD IT ON TO ALL THE BOARD MEMBERS. ONCE ALL BOARD MEMBERS HAVE A CHANCE TO REVIEW THE RETURN AND ASK QUESTIONS, THE RETURN WILL BE FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO DIRECTORS, OFFICERS, AND EMPLOYEES. A CONFLICT OF INTEREST POLICY STATEMENT IS REQUIRED TO BE COMPLETED ANNUALLY BY EACH PERSON COVERED BY THE POLICY. IN ADDITION, THE POLICY INCLUDES A DUTY TO DISCLOSE; IF A CONFLICT IS SUSPECTED IT IS REQUIRED THAT ALL APPLICABLE DETAILS BE DISCLOSED TO THE EXECUTIVE BOARD OR EQUIVALENT COMMITTEE. THE EXECUTIVE BOARD (OR COMMITTEE) MAKES THE DETERMINATION AS TO WHETHER THE POTENTIAL CONFLICT IS AN ACTUAL CONFLICT, THIS IS DONE WITH THE INTERESTED PERSON BEING ABSENT FROM THE ROOM. IF A CONFLICT IS DEEMED TO EXIST, ALTERNATIVES ARE INVESTIGATED BY DISINTERESTED PERSONS AND THE TRANSACTION/ARRANGEMENT THAT IS MOST ADVANTAGEOUS TO THE LOCAL WILL BE PURSUED. THE MINUTES OF THE EXECUTIVE BOARD (OR COMMITTEE) SHALL CONTAIN ALL RELEVANT DETAILS RELATED TO ANY CONFLICT OR POTENTIAL CONFLICT, INCLUDING BUT NOT LIMITED TO THE NAME OF THE PERSON IN CONFLICT, THE NATURE OF CONFLICT AND A RECORD OF VOTES TAKEN. FORM 990, PART VI, SECTION B, LINE 15 THE BUSINESS MANAGER WILL RECEIVE A WEEKLY SALARY EQUAL TO 40 TIMES 135% OF THE HIGHEST JOURNEYMAN LINEMAN STRAIGHT TIME RATE OF PAY PER THE BYLAWS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: ROUNDING -2. FORM 990, PART XII, LINE 1: THE FINANCIAL STATEMENTS AND TAX RETURN HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING. THAT BASIS DIFFERS FROM GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES OF AMERICA PRIMARILY BECAUSE THE LOCAL HAS NOT RECOGNIZED ACCOUNTS RECEIVABLE FROM MEMBERS, AMOUNTS DUE VENDORS AND SUPPLIERS, AND LIABILITIES FOR ACCRUED EXPENSES AND THEIR RELATED EFFECTS ON EARNINGS. MODIFICATIONS TO THE CASH BASIS OF ACCOUNTING INCLUDE RECORDING INVESTMENTS AND INVENTORIES, CAPITALIZING AND DEPRECIATING EQUIPMENT, AND RECORDING A LIABILITY FOR PAYROLL TAXES WITHHELD. FORM 990, PART XII, LINE 2C: NO CHANGES FROM PRIOR YEAR.