Civic Intelligence

Spokane Teamsters Building Association

990 • Fiscal year 2014 • EIN 51-0184392

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 24, 2015

1912 North Division StreetSpokane, WA 99207

(509) 326-9504

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

51st percentile

0.04x

Higher debt load relative to revenue than 51% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Net Margin

18th percentile

-30%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$114,693

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 108.3% of source-year revenue.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Asset Growth

26th percentile

-6.5%

Faster asset growth than 26% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

27th percentile

-14%

Faster revenue growth than 27% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$493,899

Down $34,473 (-6.5%) from 2013

Net Assets

Down

$489,366

Down $32,185 (-6.2%) from 2013

Liabilities

Down

$4,533

Down $2,288 (-34%) from 2013

Revenue

Down

$105,883

Down $16,666 (-14%) from 2013

Expenses

Up

$138,068

Up $774 (+0.6%) from 2013

Net Income

Down

-$32,185

Down $17,440 (-118%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $560,222Liabilities 2010: $56,094Net Assets 2010: $504,1282010Assets 2011: $558,025Liabilities 2011: $43,184Net Assets 2011: $514,8412011Assets 2012: $561,963Liabilities 2012: $25,667Net Assets 2012: $536,2962012Assets 2013: $528,372Liabilities 2013: $6,821Net Assets 2013: $521,5512013Assets 2014: $493,899Liabilities 2014: $4,533Net Assets 2014: $489,3662014Assets 2015: $472,834Liabilities 2015: $5,782Net Assets 2015: $467,0522015Assets 2016: $441,757Liabilities 2016: $4,506Net Assets 2016: $437,2512016Assets 2017: $404,207Liabilities 2017: $3,677Net Assets 2017: $400,5302017Assets 2018: $379,834Liabilities 2018: $8,623Net Assets 2018: $371,2112018Assets 2019: $363,206Liabilities 2019: $5,668Net Assets 2019: $357,5382019Assets 2020: $443,573Liabilities 2020: $14,892Net Assets 2020: $428,6812020Assets 2021: $859,004Liabilities 2021: $32,459Net Assets 2021: $826,5452021Assets 2022: $1,291,014Liabilities 2022: $22,960Net Assets 2022: $1,268,0542022Assets 2023: $1,246,133Liabilities 2023: $13,576Net Assets 2023: $1,232,5572023Assets 2024: $1,234,192Liabilities 2024: $10,814Net Assets 2024: $1,223,3782024

Highlighted filing

2014

Assets$493,899
Liabilities$4,533
Net Assets$489,366

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $119,5592010Expenses 2011: $127,5982011Revenue 2012: $147,058Expenses 2012: $125,603Net Income 2012: $21,4552012Revenue 2013: $122,549Expenses 2013: $137,294Net Income 2013: -$14,7452013Revenue 2014: $105,883Expenses 2014: $138,068Net Income 2014: -$32,1852014Revenue 2015: $106,680Expenses 2015: $128,994Net Income 2015: -$22,3142015Revenue 2016: $99,930Expenses 2016: $129,731Net Income 2016: -$29,8012016Revenue 2017: $105,798Expenses 2017: $142,519Net Income 2017: -$36,7212017Revenue 2018: $100,120Expenses 2018: $129,439Net Income 2018: -$29,3192018Revenue 2019: $109,053Expenses 2019: $122,726Net Income 2019: -$13,6732019Revenue 2020: $81,068Expenses 2020: $129,823Net Income 2020: -$48,7552020Revenue 2021: $413,545Expenses 2021: $115,681Net Income 2021: $297,8642021Revenue 2022: $175,211Expenses 2022: $133,702Net Income 2022: $41,5092022Revenue 2023: $127,035Expenses 2023: $162,532Net Income 2023: -$35,4972023Revenue 2024: $163,083Expenses 2024: $172,262Net Income 2024: -$9,1792024

Highlighted filing

2014

Revenue$105,883
Expenses$138,068
Net Income-$32,185
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 24, 2015
Return Version
2014v5.0
Gross Receipts
$105,883
Mission and Program Overview

Mission

To own, provide, maintain and operate a building or buildings to be used for fraternal, social and related purposes and for the benefit and occupancy by local unions charted by the International Brotherhood of Teamsters, Chauffeurs, Warehousemen and Helpers of America.

To provide office space to labor union related organizations and businesses providing services to labor union members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$475,434$443,119▼ $32,315
Cash and Non-Interest-Bearing Accounts$47,352$47,988▲ $636
Accounts Receivable$3,275$1,400▼ $1,875
Prepaid Expenses and Deferred Charges$2,311$1,392▼ $919
Total Assets$528,372$493,899▼ $34,473
Liabilities
Accounts Payable and Accrued Expenses$5,634$3,939▼ $1,695
Other Liabilities$594$594→ $0
Deferred Revenue$593--
Total Liabilities$6,821$4,533▼ $2,288
Net Assets / Fund Balance
Unrestricted Net Assets$521,551$489,366▼ $32,185
Total Net Assets Fund Balance$521,551$489,366▼ $32,185
Total Liabilities and Net Assets / Fund Balance$528,372$493,899▼ $34,473

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$385,017$967,031$1,352,048
Land$58,102-$58,102
Compensation and Service Providers

Employees

NameTitleOtherTotal
Val HolstromPresident$114,693$114,693
Michael ValenzuelaSecretary Treasurer$103,140$103,140
Tom NicholsTrustee$4,800$4,800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$87,869
Investment Income
$14
Other Revenue
$18,000
Change in Net Assets
$-32,185

Audited Revenue Reconciliation

Revenue per Audited Statements
$105,883
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$105,883
Total Revenue per Form 990
$105,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$138,068
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$64,644
Depreciation Depletion---$38,014
Fees for Services Other---$22,676
Insurance---$4,986
Office Expenses---$4,690
Fees for Services Accounting---$2,500
Other Expenses---$558
Total Functional Expenses$0$0$0$138,068

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$138,068
Total Expenses per Audited Statements$138,068
Total Expenses per Form 990$138,068
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security deposit$594
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Val Holstrom is the President of this organization and the Secretary-Treasurer of Local 690. Michael Valenzuela is the Secretary-Treasurer of this organization and an employee of Local 690. Tom Nichols is a Trustee of this organization and Local 690.

Form 990, Part VI, Section A, line 7A

Any vacancies of the Board of Trustees are filled by appointment of the Executive Board of Teamsters, Chauffeurs, Helpers and Delivery Drivers' Union, Local No. 690 (Local 690) according to Local 690's internal rules, procedures, policies or bylaws. The appointment of a Trustee may be terminated, at any time, by the Executive Board of Local 690 according to Local 690's internal rules, procedures, policies or bylaws.

Form 990, Part VI, Section A, line 8B

The Spokane Teamsters Building Association does not have any committees that have authority to act on behalf of the governing body.

Form 990, Part VI, Section B, line 11

The Form 990 was prepared under the guidance of Spokane Teamsters Building Association's management by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. Draft copies of Spokane Teamsters Building Association's financial statements and Form 990 were reviewed for accuracy and completeness by the Spokane Teamsters Building Association's Secretary-Treasurer. All questions, concerns or issues raised by the Secretary-Treasurer were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the Board of Trustees for its review and approval. All additional questions, concerns or issues raised by the Board of Trustees were addressed and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed, approved and filed by the Board of Trustees.

Form 990, Part VI, Section C, line 19

The organization's governing documents and financial statements are available to the public upon written request by contacting the Spokane Teamsters Building Association at: 1912 North Division Street; Spokane, WA 99207.

Filing and Contact Details

Filer

Filer Name
Spokane Teamsters Building Association
EIN
51-0184392
Phone
5093269504
Address
1912 North Division Street, Spokane, WA 99207

Signing Officer

Name
Michael Valenzuela
Title
Secretary / Treasurer
Phone
5093269504
Signed
2015-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Valenzuela
Formed
1975
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
1
Employees
0
Volunteers
0

Preparer

Firm
Schoedel & Schoedel Cpas Pllc
Address
422 W RIVERSIDE AVE STE 1420, SPOKANE, WA 99201-0395
Preparer
Scott Opperud CPA
Phone
5097472158
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Janitorial 21,689. Lease commission 987.

Financial Statement Notes

Part X, Line 2:

The Association is subject to audit or examination by various regulatory jurisdictions. As of March 31, 2015, there were no audits or examinations in progress. With few exceptions, as of December 31, 2014, the Association was no longer open to audit or examination for fiscal years ended prior to December 31, 2011.

Raw XML Appendix323 raw XML fields

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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is subject to audit or examination by various regulatory jurisdictions. As of March 31, 2015, there were no audits or examinations in progress. With few exceptions, as of December 31, 2014, the Association was no longer open to audit or examination for fiscal years ended prior to December 31, 2011.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Val Holstrom is the President of this organization and the Secretary-Treasurer of Local 690. Michael Valenzuela is the Secretary-Treasurer of this organization and an employee of Local 690. Tom Nichols is a Trustee of this organization and Local 690.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Any vacancies of the Board of Trustees are filled by appointment of the Executive Board of Teamsters, Chauffeurs, Helpers and Delivery Drivers' Union, Local No. 690 (Local 690) according to Local 690's internal rules, procedures, policies or bylaws. The appointment of a Trustee may be terminated, at any time, by the Executive Board of Local 690 according to Local 690's internal rules, procedures, policies or bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Spokane Teamsters Building Association does not have any committees that have authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 was prepared under the guidance of Spokane Teamsters Building Association's management by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. Draft copies of Spokane Teamsters Building Association's financial statements and Form 990 were reviewed for accuracy and completeness by the Spokane Teamsters Building Association's Secretary-Treasurer. All questions, concerns or issues raised by the Secretary-Treasurer were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the Board of Trustees for its review and approval. All additional questions, concerns or issues raised by the Board of Trustees were addressed and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed, approved and filed by the Board of Trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's governing documents and financial statements are available to the public upon written request by contacting the Spokane Teamsters Building Association at: 1912 North Division Street; Spokane, WA 99207.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Janitorial 21,689. Lease commission 987.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 11g
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd099207
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt018000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Teamsters Chauffeures Helpers and Delivery Drivers Union Local 690
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0528372
IRS990/TotalAssetsEOYAmt0493899
IRS990/TotalAssetsGrp/BOYAmt0528372
IRS990/TotalAssetsGrp/EOYAmt0493899
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0138068
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06821
IRS990/TotalLiabilitiesEOYAmt04533
IRS990/TotalLiabilitiesGrp/BOYAmt06821
IRS990/TotalLiabilitiesGrp/EOYAmt04533
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0521551
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0489366
IRS990/TotalOtherCompensationAmt035734
IRS990/TotalProgramServiceRevenueAmt087869
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt087883
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0105883
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0528372
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0493899
IRS990/TotReportableCompRltdOrgAmt0186899
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0521551
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0489366
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01912 North Division Street
IRS990/USAddress/CityNm0Spokane
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099207
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael Valenzuela
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary / Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05093269504
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spokane Teamsters Building Association
ReturnHeader/Filer/BusinessNameControlTxt0SPOK
ReturnHeader/Filer/EIN0510184392
ReturnHeader/Filer/PhoneNum05093269504
ReturnHeader/Filer/USAddress/AddressLine1Txt01912 North Division Street
ReturnHeader/Filer/USAddress/CityNm0Spokane
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099207
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910614823
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHOEDEL & SCHOEDEL CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0422 W RIVERSIDE AVE STE 1420
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0992010395
ReturnHeader/PreparerPersonGrp/PhoneNum05097472158
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT OPPERUD CPA
ReturnHeader/ReturnTs02015-04-24T11:35:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.01$1.22$0.16$0.17$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.01$1.23$0.13$0.16$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.02$1.27$0.18$0.13$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.03$0.83$0.41$0.12$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.01$0.43$0.08$0.13$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.01$0.36$0.11$0.12$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.01$0.37$0.10$0.13$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.00$0.40$0.11$0.14$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.44$0.00$0.44$0.10$0.13$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.01$0.47$0.11$0.13$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.11$0.14$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.53$0.01$0.52$0.12$0.14$0.01
2012Summary only. Only limited summary data is available for this year.$0.56$0.03$0.54$0.15$0.13$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.04$0.51$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.06$0.50$0.12