Civic Intelligence

Boilermakers Local 549 Apprenticeship

EIN 83-0487824 • 501(c)3 • Pittsburg, CA

Profile

Provides training services to local 549 boilermaker apprentice members.

2191 Piedmont WayPittsburg, CA 94565

n/A

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

85th percentile

40%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$290,298

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

29%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$9,030,797

Up $1,243,254 (+16%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$9,030,797

Up $1,243,254 (+16%) from 2023

Operations
Liabilities / Revenue10th percentileNet Margin85th percentile

Revenue

Up

$3,074,409

Up $691,083 (+29%) from 2023

Expenses

Up

$1,831,155

Up $314,921 (+21%) from 2023

Net Income

Up

$1,243,254

Up $376,162 (+43%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$10M$5.0M$0-$5.0MAssets 2010: $505,199Liabilities 2010: $0Net Assets 2010: $505,1992010Assets 2011: $370,365Liabilities 2011: $0Net Assets 2011: $370,3652011Assets 2012: $332,347Liabilities 2012: $0Net Assets 2012: $332,3472012Assets 2013: $112,715Liabilities 2013: $0Net Assets 2013: $112,7152013Assets 2014: $29,092Liabilities 2014: $25,000Net Assets 2014: $4,0922014Assets 2015: $53,929Liabilities 2015: $85,000Net Assets 2015: -$31,0712015Assets 2016: $96,982Liabilities 2016: $110,000Net Assets 2016: -$13,0182016Assets 2017: $540,091Liabilities 2017: $0Net Assets 2017: $540,0912017Assets 2018: $5,144,444Liabilities 2018: $2,975,000Net Assets 2018: $2,169,4442018Assets 2019: $7,190,237Liabilities 2019: $2,975,000Net Assets 2019: $4,215,2372019Assets 2020: $7,966,259Liabilities 2020: $2,975,000Net Assets 2020: $4,991,2592020Assets 2021: $8,091,166Liabilities 2021: $2,975,000Net Assets 2021: $5,116,1662021Assets 2022: $9,856,143Liabilities 2022: $2,949,024Net Assets 2022: $6,907,1192022Assets 2023: $7,787,543Liabilities 2023: $0Net Assets 2023: $7,787,5432023Assets 2024: $9,030,797Liabilities 2024: $0Net Assets 2024: $9,030,7972024

Highlighted filing

2024

Assets$9,030,797
Liabilities$0
Net Assets$9,030,797
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $503,1472010Expenses 2011: $502,5022011Expenses 2012: $533,4752012Revenue 2013: $262,586Expenses 2013: $482,218Net Income 2013: -$219,6322013Revenue 2014: $258,566Expenses 2014: $368,742Net Income 2014: -$110,1762014Revenue 2015: $297,641Expenses 2015: $332,804Net Income 2015: -$35,1632015Revenue 2016: $575,230Expenses 2016: $557,177Net Income 2016: $18,0532016Revenue 2017: $1,066,426Expenses 2017: $513,317Net Income 2017: $553,1092017Revenue 2018: $2,335,159Expenses 2018: $705,806Net Income 2018: $1,629,3532018Revenue 2019: $3,125,331Expenses 2019: $1,079,538Net Income 2019: $2,045,7932019Revenue 2020: $1,857,062Expenses 2020: $1,081,040Net Income 2020: $776,0222020Revenue 2021: $2,149,800Expenses 2021: $2,024,893Net Income 2021: $124,9072021Revenue 2022: $3,571,551Expenses 2022: $1,745,820Net Income 2022: $1,825,7312022Revenue 2023: $2,383,326Expenses 2023: $1,516,234Net Income 2023: $867,0922023Revenue 2024: $3,074,409Expenses 2024: $1,831,155Net Income 2024: $1,243,2542024

Highlighted filing

2024

Revenue$3,074,409
Expenses$1,831,155
Net Income$1,243,254
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$9,030,797
Liabilities
$0
Net assets
$9,030,797
Revenue
$3,074,409
Expenses
$1,831,155
Net income
$1,243,254
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.03$0.00$9.03$3.07$1.83$1.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.79$0.00$7.79$2.38$1.52$0.87
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.86$2.95$6.91$3.57$1.75$1.83
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.09$2.98$5.12$2.15$2.02$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.97$2.98$4.99$1.86$1.08$0.78
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.19$2.98$4.22$3.13$1.08$2.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$2.98$2.17$2.34$0.71$1.63
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.00$0.54$1.07$0.51$0.55
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.11$0.01$0.58$0.56$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.09$0.03$0.30$0.33$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.00$0.26$0.37$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.26$0.48$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$0.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.37$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.00$0.51$0.50
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$3,571,551
Mission and Program Overview

Mission

Provides training services to local 549 boilermaker apprentice members.

Provides training services to boilermaker apprentices.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,116,166$6,907,119▲ $1,790,953
Land, Buildings, and Equipment, Net$4,613,065$4,602,029▼ $11,036
Savings and Temporary Cash Investments$2,797,675$0▼ $2,797,675
Investments in Publicly Traded Securities$0$2,787,583▲ $2,787,583
Cash and Non-Interest-Bearing Accounts$680,426$2,466,531▲ $1,786,105
Accounts Receivable$0$0→ $0
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
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$8,091,166$9,856,143▲ $1,764,977
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,975,000$2,949,024▼ $25,976
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$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$2,975,000$2,949,024▼ $25,976
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,116,166$6,907,119▲ $1,790,953
Total Liabilities and Net Assets / Fund Balance$8,091,166$9,856,143▲ $1,764,977

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,067,792$4,188$3,071,980
Land$1,516,551-$1,516,551
Equipment$17,686$65,267$82,953
Other Land Buildings-$62,670$62,670
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randy ThomasCoordinatorFT$179,346$80,041$259,387

Board Members and Trustees

NameTitle
Tom BacaCHAirMAN
Edward McwhorterCo-Chairman
Bill HamiltonTrustee
Timothy JefferiesTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,539,899
Investment Income
$31,652
Other Revenue
$0
Change in Net Assets
$1,825,731

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,564,585
Revenue Not Reported on Financial Statements
$6,966
Revenue Not Reported on Form 990
$-34,778
Total Revenue per Audited Statements
$3,529,807
Total Revenue per Form 990
$3,571,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$983,284
Salaries, Compensation, and Employee Benefits$762,536
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$338,781$112,928-$451,709
Other Expenses$359,341--$359,341
Pension Plan Contributions$136,074$45,358-$181,432
Interest-$134,643-$134,643
Office Expenses$92,782$30,927-$123,709
Occupancy$97,508$10,834-$108,342
Other Employee Benefits$66,094$22,031-$88,125
Travel$44,714--$44,714
Payroll Taxes$30,953$10,317-$41,270
Insurance$19,371$19,353-$38,724
Depreciation Depletion$14,934--$14,934
Fees for Services Accounting-$14,637-$14,637
Fees for Service Investment Mgmnt Fees-$6,966-$6,966
Fees for Services Legal$1,355$4,065-$5,420
Conferences and Meetings$517--$517
Information Technology$306$102-$408
Total Functional Expenses$1,333,659$412,161$0$1,745,820

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,745,820
Expenses per Audited Statements$1,738,854
Total Expenses per Audited Statements$1,738,854
Expenses Not Reported on Financial Statements$6,966
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

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
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“There is no committee with the authority to act on behalf of the governing body.”

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

“Management and trustees review a copy of the 990 prior to filing; all concerns and questions are addressed prior to filing form 990.”

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

“The purpose of the conflict of interest policy is to protect the organization's interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of a trustee of the organization in connection with any actual or possible conflict of interest. An interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the trustees and members of committees with governing board delegated powers considering the proposed transaction or arrangement.”

FORM 990, PART VI, SECTION B, LINE 15:

“The board of trustees collectively approves compensation for all employees.”

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

“All governing documents, policies and financial statements are available upon request at the union office during normal business hours. A copy of the 990 is also available on guidestar website.”

Filing and Contact Details

Filer

Filer Name
Boilermakers Local 549 Apprenticeship
EIN
83-0487824
In Care Of
% TIMOTHY JEFFERIES
Phone
9254271575
Address
2191 PIEDMONT WAY, PITTSBURG, CA 94565

Signing Officer

Name
randy thomas
Title
coordinator
Phone
9254329376
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
randy thomas
Formed
2007
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
10
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
5000 EXECUTIVE PARKWAY STE 400, SAN RAMON, CA 94583
Preparer
James N Browning
Phone
9252779100
Supplemental Narrative

Additional Explanations

PART XII, LINE 1, OTHER ACCOUNTING METHOD:

“MODIFIED CASH BASIS”

FORM 990, PART XII, LINE 2C:

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

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the United States of America require management to evaluate the tax positions taken by the Trust and to recognize a tax liability if the Trust has taken an uncertain position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Trust and has concluded that, as of December 31, 2022 and 2021, 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 Trust is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 509 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDES TRAINING SERVICES TO BOILERMAKER APPRENTICES.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
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IRS990/BooksInCareOfDetail/PhoneNum09254329376
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02191 PIEDMONT WAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0Pittsburg
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094596
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IRS990/CashNonInterestBearingGrp/BOYAmt0680426
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IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0517
IRS990/ConferencesMeetingsGrp/TotalAmt0517
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt00
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IRS990/CYTotalRevenueAmt03571551
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeferredRevenueGrp/BOYAmt00
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IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt014934
IRS990/DepreciationDepletionGrp/TotalAmt014934
IRS990/Desc0APPRENTICE TRAINING SERVICES
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/ExpenseAmt01333659
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IRS990/FeesForServicesManagementGrp/TotalAmt00
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IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt080041
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IRS990/Form990PartVIISectionAGrp/PersonNm0RANDY THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm1Tom Baca
IRS990/Form990PartVIISectionAGrp/PersonNm2EDWARD MCWHORTER
IRS990/Form990PartVIISectionAGrp/PersonNm3TIMOTHY JEFFERIES
IRS990/Form990PartVIISectionAGrp/PersonNm4BILL HAMILTON
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IRS990/Form990PartVIISectionAGrp/TitleTxt0COORDINATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAirMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2Co-Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0102
IRS990/InformationTechnologyGrp/ProgramServicesAmt0306
IRS990/InformationTechnologyGrp/TotalAmt0408
IRS990/InsuranceGrp/ManagementAndGeneralAmt019353
IRS990/InsuranceGrp/ProgramServicesAmt019371
IRS990/InsuranceGrp/TotalAmt038724
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt0134643
IRS990/InterestGrp/TotalAmt0134643
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt031652
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt031652
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02787583
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0132125
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04613065
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04602029
IRS990/LandBldgEquipCostOrOtherBssAmt04734154
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDES TRAINING SERVICES TO LOCAL 549 BOILERMAKER APPRENTICE MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02975000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02949024
IRS990/NetAssetsOrFundBalancesBOYAmt05116166
IRS990/NetAssetsOrFundBalancesEOYAmt06907119
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-34778
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt010834
IRS990/OccupancyGrp/ProgramServicesAmt097508
IRS990/OccupancyGrp/TotalAmt0108342
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt030927
IRS990/OfficeExpensesGrp/ProgramServicesAmt092782
IRS990/OfficeExpensesGrp/TotalAmt0123709
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022031
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt066094
IRS990/OtherEmployeeBenefitsGrp/TotalAmt088125
IRS990/OtherExpensesGrp/Desc0TRAINING SUPPLIES
IRS990/OtherExpensesGrp/Desc1TRAINING EQUIPMENT
IRS990/OtherExpensesGrp/ProgramServicesAmt0130929
IRS990/OtherExpensesGrp/ProgramServicesAmt1359341
IRS990/OtherExpensesGrp/TotalAmt0130929
IRS990/OtherExpensesGrp/TotalAmt1359341
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0112928
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0338781
IRS990/OtherSalariesAndWagesGrp/TotalAmt0451709
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010317
IRS990/PayrollTaxesGrp/ProgramServicesAmt030953
IRS990/PayrollTaxesGrp/TotalAmt041270
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt045358
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0136074
IRS990/PensionPlanContributionsGrp/TotalAmt0181432
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0randy thomas
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0Employer Contributions
IRS990/ProgramServiceRevenueGrp/Desc1Expense Refunds
IRS990/ProgramServiceRevenueGrp/Desc2Montoya Training Funds
IRS990/ProgramServiceRevenueGrp/Desc3JAC Reimbursements
IRS990/ProgramServiceRevenueGrp/Desc4Most Training Reimbursements
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02727955
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13894
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt220632
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3780052
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt47158
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02727955
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13894
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220632
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3780052
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt47158
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05536
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01340162
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02144264
IRS990/PYRevenuesLessExpensesAmt0124907
IRS990/PYSalariesCompEmpBnftPaidAmt0684731
IRS990/PYTotalExpensesAmt02024893
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02149800
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01825731
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03539899
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt05116166
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt06907119
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02797675
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03067792
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04188
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03071980
IRS990ScheduleD/EquipmentGrp/BookValueAmt017686
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065267
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt082953
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06966
IRS990ScheduleD/ExpensesSubtotalAmt01738854
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt06966
IRS990ScheduleD/InvestmentExpensesNotIncldAmt06966
IRS990ScheduleD/LandGrp/BookValueAmt01516551
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01516551
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-34778
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062670
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt062670
IRS990ScheduleD/RevenueNotReportedAmt0-34778
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt06966
IRS990ScheduleD/RevenueSubtotalAmt03564585
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require management to evaluate the tax positions taken by the Trust and to recognize a tax liability if the Trust has taken an uncertain position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Trust and has concluded that, as of December 31, 2022 and 2021, 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 Trust 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/TotalBookValueLandBuildingsAmt04602029
IRS990ScheduleD/TotalExpensesPerForm990Amt01745820
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt03571551
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03529807
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01738854
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0false
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0BOILERMAKERS LOCAL 549 HAS THEIR EQUAL EMPLOYMENT OPPORTUNITY COMMISSION PLEDGE ON THEIR WEBSITE. IT IS ALSO COMMUNICATED DURING CAREER FAIR PRESENTATIONS (VIRTUAL AND IN PERSON) AND ON THEIR APPRENTICESHIP PROGRAM APPLICATION FORM. ALL OTHER COMMUNICATIONS ARE FROM WESTERN STATES JOINT APPRENTICESHIP COMMITTEE AND BOILERMAKERS NATIONAL APPRENTICESHIP PROGRAM.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1B) NO SCHOLARSHIPS OR FINANCIAL ASSISTANCE IS PROVIDED. ALL INSTRUCTION IS PROVIDED UNDER THE TERMS OF A COLLECTIVE BARGAINING AGREEMENT. C) ALL COMMUNICATIONS REGARDING STUDENT ADMISSIONS ARE AVAILABLE ON THE BOILERMAKERS MAINTAINED WEBSITE "WWW.BOILERMAKERSLOCAL549.ORG" D) NONE
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE TRUST RECEIVES ASSISTANCE FROM THE MONTOYA FUNDS OF CALIFORNIA WHICH ARE ALLOCATED TO THIS PROGRAM BASED UPON TRAINING HOURS PROVIDED TO THE STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0LINE 3 - EXPLANATION OF NONDISCRIMINATION POLICY:
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1LINE 4 - EXPLANATION OF RECORDS NON-MAINTENANCE:
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, SCHEDULE E, PART I, LINE 6A:
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0179346
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt057862
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt022179
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RANDY THOMAS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0259387

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