Civic Intelligence

Western States Boilermakers Industry

EIN 47-1810010 • 501(c)5 • Dublin, CA

Profile

To promote labor-management cooperation and to further employment opportunities in the unionized boilermakers industry.

4160 Dublin Boulevard Suite 100Dublin, CA 94568

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.02x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.04x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

98th percentile

68%

Higher net margin than 98% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

98th percentile

88%

Faster asset growth than 98% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

65%

Faster revenue growth than 95% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,406,015

Up $2,062,001 (+88%) from 2023

Liabilities

Up

$103,443

Up $58,779 (+132%) from 2023

Net Assets

Up

$4,302,572

Up $2,003,222 (+87%) from 2023

Revenue

Up

$2,950,559

Up $1,160,853 (+65%) from 2023

Expenses

Up

$947,337

Up $54,738 (+6.1%) from 2023

Net Income

Up

$2,003,222

Up $1,106,115 (+123%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2015: $133,543Liabilities 2015: $5,175Net Assets 2015: $128,3682015Assets 2016: $241,561Liabilities 2016: $87,563Net Assets 2016: $153,9982016Assets 2017: $145,014Liabilities 2017: $12,516Net Assets 2017: $132,4982017Assets 2018: $244,233Liabilities 2018: $15,260Net Assets 2018: $228,9732018Assets 2019: $451,838Liabilities 2019: $125,274Net Assets 2019: $326,5642019Assets 2020: $486,389Liabilities 2020: $14,550Net Assets 2020: $471,8392020Assets 2021: $980,019Liabilities 2021: $18,968Net Assets 2021: $961,0512021Assets 2022: $1,496,456Liabilities 2022: $94,213Net Assets 2022: $1,402,2432022Assets 2023: $2,344,014Liabilities 2023: $44,664Net Assets 2023: $2,299,3502023Assets 2024: $4,406,015Liabilities 2024: $103,443Net Assets 2024: $4,302,5722024

Highlighted filing

2024

Assets$4,406,015
Liabilities$103,443
Net Assets$4,302,572

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $238,921Expenses 2015: $110,553Net Income 2015: $128,3682015Revenue 2016: $205,697Expenses 2016: $180,067Net Income 2016: $25,6302016Revenue 2017: $207,209Expenses 2017: $228,709Net Income 2017: -$21,5002017Revenue 2018: $434,058Expenses 2018: $337,583Net Income 2018: $96,4752018Revenue 2019: $561,989Expenses 2019: $464,398Net Income 2019: $97,5912019Revenue 2020: $357,120Expenses 2020: $211,845Net Income 2020: $145,2752020Revenue 2021: $714,898Expenses 2021: $225,686Net Income 2021: $489,2122021Revenue 2022: $1,189,810Expenses 2022: $748,618Net Income 2022: $441,1922022Revenue 2023: $1,789,706Expenses 2023: $892,599Net Income 2023: $897,1072023Revenue 2024: $2,950,559Expenses 2024: $947,337Net Income 2024: $2,003,2222024

Highlighted filing

2024

Revenue$2,950,559
Expenses$947,337
Net Income$2,003,222

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 7, 2025
Return Version
2023v6.0
Gross Receipts
$2,950,559
Mission and Program Overview

Mission

To promote labor-management cooperation and to further employment opportunities in the unionized boilermakers industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$577,103$2,387,103▲ $1,810,000
Savings and Temporary Cash Investments$1,641,578$1,730,123▲ $88,545
Accounts Receivable$125,333$270,998▲ $145,665
Prepaid Expenses and Deferred Charges$0$17,791▲ $17,791
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,344,014$4,406,015▲ $2,062,001
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$44,664$103,443▲ $58,779
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$44,664$103,443▲ $58,779
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,289,350$4,302,572▲ $2,013,222
Net Assets With Donor Restrictions$10,000$0▼ $10,000
Total Net Assets Fund Balance$2,299,350$4,302,572▲ $2,003,222
Total Liabilities and Net Assets / Fund Balance$2,344,014$4,406,015▲ $2,062,001
Compensation and Service Providers

Board Members and Trustees

NameTitle
J Tom bacachairman
Edward L McWhorterVice Chairman
Michael HulstTrustee
Timothy Jefferiestrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,856,819
Investment Income
$93,740
Other Revenue
$0
Change in Net Assets
$2,003,222

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,950,559
Total Revenue per Audited Statements
$2,950,559
Total Revenue per Form 990
$2,950,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$942,337
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising---$475,586
Conferences and Meetings---$174,813
Fees for Services Other---$162,328
Fees for Services Legal---$82,525
Fees for Services Management---$25,751
Fees for Services Accounting---$13,286
Office Expenses---$6,020
Grants to Domestic Orgs---$5,000
Insurance---$2,028
Total Functional Expenses$0$0$0$947,337

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$947,337
Total Expenses per Audited Statements$947,337
Total Expenses per Form 990$947,337
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
John BacaFamily MemberConsultingNo$141,935

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 3:

The plan has contracted with health services & benefit administrators, inc. Effective june 1, 2024. Previously, cv administrative services, inc. Provided admnitrative services for the organization.

FORM 990, PART VI, SECTION A, LINE 8B:

There is no committee with the authority to act on behalf of the board of trustees.

FORM 990, PART VI, SECTION B, LINE 11B:

The form 990 is reviewed by the chairman and co-chairman prior to filing. A copy is provided to all trustees prior to filing.

FORM 990, PART VI, SECTION B, LINE 12C:

At least annually, potential conflicts of interest will be discussed during a board of trustees meeting. Should a conflict of interest exist, such matter is reviewed and deliberated by the governing board without the input or participation of the conflicted individual.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Western States Boilermakers Industry
EIN
47-1810010
In Care Of
% HS&BA
Phone
9258337300
Address
4160 Dublin Boulevard Suite 100, Dublin, CA 94568

Signing Officer

Name
J Tom Baca
Title
Chairman
Phone
5102479027
Signed
2025-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Tom Baca
Formed
2014
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
6101 BOLLINGER CANYON RD STE 400, SAN RAMON, CA 94583
Preparer
James N Browning
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of trustees assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed.

Form 990 Part IX Line 11G

Description:consulting fees total fees:157123

Form 990 Part IX Line 11G

Description:bank service charges total fees:5205

Financial Statement Notes

Part X, line 2:

The fund's management has analyzed the tax positions taken by the fund and has concluded that, as of september 30, 2024 and 2023, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The fund is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt01730123
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0947337
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt02950559
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND AND HAS CONCLUDED THAT, AS OF SEPTEMBER 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, line 2:
IRS990ScheduleD/TotalExpensesPerForm990Amt0947337
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt02950559
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02950559
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0947337
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JOHN BACA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0141935
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONSULTING
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(A) NAME OF PERSON: JOHN BACA (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF J. TOM BACA, CHAIRMAN (D) DESCRIPTION OF TRANSACTION: CONSULTING SERVICES-INDEPENDENT CONTRACTOR
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN HAS CONTRACTED WITH HEALTH SERVICES & BENEFIT ADMINISTRATORS, INC. EFFECTIVE JUNE 1, 2024. PREVIOUSLY, CV ADMINISTRATIVE SERVICES, INC. PROVIDED ADMNITRATIVE SERVICES FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE IS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE CHAIRMAN AND CO-CHAIRMAN PRIOR TO FILING. A COPY IS PROVIDED TO ALL TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT LEAST ANNUALLY, POTENTIAL CONFLICTS OF INTEREST WILL BE DISCUSSED DURING A BOARD OF TRUSTEES MEETING. SHOULD A CONFLICT OF INTEREST EXIST, SUCH MATTER IS REVIEWED AND DELIBERATED BY THE GOVERNING BOARD WITHOUT THE INPUT OR PARTICIPATION OF THE CONFLICTED INDIVIDUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION:CONSULTING FEES TOTAL FEES:157123
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DESCRIPTION:BANK SERVICE CHARGES TOTAL FEES:5205
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART IX LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990 PART IX LINE 11G
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02344014
IRS990/TotalAssetsEOYAmt04406015
IRS990/TotalAssetsGrp/BOYAmt02344014
IRS990/TotalAssetsGrp/EOYAmt04406015
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0947337
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044664
IRS990/TotalLiabilitiesEOYAmt0103443
IRS990/TotalLiabilitiesGrp/BOYAmt044664
IRS990/TotalLiabilitiesGrp/EOYAmt0103443
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02299350
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04302572
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt02856819
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt093740
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02856819
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02950559
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02344014
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04406015
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04160 DUBLIN BOULEVARD 100
IRS990/USAddress/CityNm0Dublin
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094568
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0J TOM BACA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05102479027
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Western States Boilermakers Industry
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Fund
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0471810010
ReturnHeader/Filer/InCareOfNm0% HS&BA
ReturnHeader/Filer/PhoneNum09258337300
ReturnHeader/Filer/USAddress/AddressLine1Txt04160 Dublin Boulevard Suite 100
ReturnHeader/Filer/USAddress/CityNm0Dublin
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094568
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WITHUMSMITHBROWNPC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06101 BOLLINGER CANYON RD STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN RAMON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094583
ReturnHeader/PreparerPersonGrp/PhoneNum09252779100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES N BROWNING
ReturnHeader/ReturnTs02025-07-14T10:58:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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