Civic Intelligence

Boilermakers Lodge 242

EIN 91-0268101 • 501(c)5 • Spokane, WA

Profile

The International Brotherhood of Boilermakers, Iron Shipbuilders, Blacksmiths, Forgers & Helpers, Local Lodge Number 242 (Local 242) is a trade union established to represent individuals working in various employment fields, including the boilermaker and related trades. The union promotes employment of union members, organizes employees, settles grievances, negotiates labor contracts and provides various programs for the benefit of its members.

6404 N Pittsburg StreetSpokane, WA 99217-7553

www.boilermakers.org/local/242

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.00x

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

83rd percentile

26%

Higher net margin than 83% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$90,068

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

94th percentile

40%

Faster asset growth than 94% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

41%

Faster revenue growth than 94% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$840,755

Up $241,065 (+40%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$840,755

Up $241,065 (+40%) from 2023

Revenue

Up

$923,218

Up $269,160 (+41%) from 2023

Expenses

Down

$682,153

Down $76,063 (-10%) from 2023

Net Income

Up

$241,065

Up $345,223 (+331%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,260,772Liabilities 2011: $0Net Assets 2011: $1,260,7722011Assets 2012: $1,567,044Liabilities 2012: $0Net Assets 2012: $1,567,0442012Assets 2013: $1,420,856Liabilities 2013: $0Net Assets 2013: $1,420,8562013Assets 2014: $1,499,285Liabilities 2014: $0Net Assets 2014: $1,499,2852014Assets 2015: $1,847,247Liabilities 2015: $0Net Assets 2015: $1,847,2472015Assets 2016: $1,794,516Liabilities 2016: $0Net Assets 2016: $1,794,5162016Assets 2017: $1,824,628Liabilities 2017: $0Net Assets 2017: $1,824,6282017Assets 2018: $1,714,393Liabilities 2018: $0Net Assets 2018: $1,714,3932018Assets 2019: $1,484,796Liabilities 2019: $0Net Assets 2019: $1,484,7962019Assets 2020: $1,092,893Liabilities 2020: $0Net Assets 2020: $1,092,8932020Assets 2021: $1,027,214Liabilities 2021: $0Net Assets 2021: $1,027,2142021Assets 2022: $703,848Liabilities 2022: $0Net Assets 2022: $703,8482022Assets 2023: $599,690Liabilities 2023: $0Net Assets 2023: $599,6902023Assets 2024: $840,755Liabilities 2024: $0Net Assets 2024: $840,7552024

Highlighted filing

2024

Assets$840,755
Liabilities$0
Net Assets$840,755

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $629,1372011Expenses 2012: $802,9522012Expenses 2013: $641,2572013Revenue 2014: $995,793Expenses 2014: $917,364Net Income 2014: $78,4292014Revenue 2015: $1,394,595Expenses 2015: $1,046,633Net Income 2015: $347,9622015Revenue 2016: $1,031,047Expenses 2016: $1,083,778Net Income 2016: -$52,7312016Revenue 2017: $1,129,717Expenses 2017: $1,099,605Net Income 2017: $30,1122017Revenue 2018: $1,226,328Expenses 2018: $1,336,563Net Income 2018: -$110,2352018Revenue 2019: $1,057,543Expenses 2019: $1,287,140Net Income 2019: -$229,5972019Revenue 2020: $788,226Expenses 2020: $1,180,129Net Income 2020: -$391,9032020Revenue 2021: $1,036,482Expenses 2021: $1,102,161Net Income 2021: -$65,6792021Revenue 2022: $783,408Expenses 2022: $1,106,774Net Income 2022: -$323,3662022Revenue 2023: $654,058Expenses 2023: $758,216Net Income 2023: -$104,1582023Revenue 2024: $923,218Expenses 2024: $682,153Net Income 2024: $241,0652024

Highlighted filing

2024

Revenue$923,218
Expenses$682,153
Net Income$241,065

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.00$0.84$0.92$0.68$0.24
2023Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.65$0.76$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.00$0.70$0.78$1.11$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$1.04$1.10$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$0.79$1.18$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.00$1.48$1.06$1.29$0.23
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.00$1.71$1.23$1.34$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.00$1.82$1.13$1.10$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.00$1.79$1.03$1.08$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$1.39$1.05$0.35
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$1.00$0.92$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.00$1.42$0.64
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.00$1.57$0.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.00$1.26$0.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$923,218
Mission and Program Overview

Mission

See Schedule O.The International Brotherhood of Boilermakers, Iron Shipbuilders, Blacksmiths, Forgers & Helpers, Local Lodge Number 242 (Local 242) is a trade union established to represent individuals working in various employment fields, including the boilermaker and related trades. The union promotes employment of union members, organizes employees, settles grievances, negotiates labor contracts and provides various programs for the benefit of its members.

See Schedule O.To organize and represent employees in the boilermakers, iron shipbuilders, forgers and helpers trades.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$400,488$421,852▲ $21,364
Cash and Non-Interest-Bearing Accounts$147,391$311,022▲ $163,631
Land, Buildings, and Equipment, Net$51,811$107,881▲ $56,070
Total Assets$599,690$840,755▲ $241,065
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$599,690$840,755▲ $241,065
Total Net Assets Fund Balance$599,690$840,755▲ $241,065
Total Liabilities and Net Assets / Fund Balance$599,690$840,755▲ $241,065

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,849$189,699-
Land$15,450--
Equipment$84,582$46,731-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brent StephensBus Mng/Sec-Trea thru 6/30/23FT$51,985$38,083$90,068
D Scott WiddicombeBus Mng/Sec-Trea beginning 7/1/23FT$50,166$38,083$88,249
J Travis LainePresident thru 6/30/23FT$19,888$11,953$31,841

Board Members and Trustees

NameTitle
Dean FlaniganChair of Trustees beginning 7/1/23
Benjamin RobinsonChair of Trustees thru 6/30/23
Benjamin RobinsonPresident beginning 7/1/23
Neal DavisVice President beginning 7/1/23
Russell DellwoVice President thru 6/30/23
Jack LawrenceTrustee beginning 7/1/23
Steve MasonTrustee beginning 7/1/23
Steve BurgerTrustee thru 6/30/23
Jason BenderTrustee tru 6/30/23
Carl CaseInspector beginning 7/1/23
Scott CovingtonInspector thru 6/30/23
Jared BrodahlRecording Secretary beginning 7/1/23
George MooreRecording Secretary thru 6/30/23
Revenue and Support

Revenue Composition

Contributions and Grants
$614,630
Program Service Revenue
$209,211
Investment Income
$22,184
Other Revenue
$77,193
Change in Net Assets
$241,065

Audited Revenue Reconciliation

Revenue per Audited Statements
$923,218
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,226
Total Revenue per Audited Statements
$939,444
Total Revenue per Form 990
$923,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$391,436
Other Expenses$290,717
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$104,754
Other Salaries and Wages---$104,161
Pension Plan Contributions---$99,191
Payments to Affiliates---$65,484
Other Employee Benefits---$47,823
Travel---$42,712
Payroll Taxes---$35,507
Office Expenses---$27,047
Occupancy---$24,043
Depreciation Depletion---$12,430
Information Technology---$11,127
Fees for Services Accounting---$9,195
Fees for Services Legal---$4,500
Insurance---$3,980
Other Expenses---$845
Fees for Service Investment Mgmnt Fees---$820
Conferences and Meetings---$64
Total Functional Expenses$0$0$0$682,153

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$698,379
Expenses per Audited Statements$682,153
Total Expenses per Form 990$682,153
Expenses Not Reported on Form 990$16,226
Expenses Not Reported on Financial Statements$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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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 6

Local 242 is a qualified labor union local with dues paying members. Eligibility and application for membership is in accordance with the International Brotherhood Constitution and International Brotherhood policy as established by the International Executive Council. An applicant for membership in the Brotherhood must have reached the minimum working age prescribed by statutory laws regardless of race, creed, color, sex, or national origin and who is working at some branch of the trade or employed in a shop, plant, or industrial facility where the International Brotherhood has jurisdiction at the time of making application and who, if a former member, has been suspended from membership for non-payment of dues for more than 48 continuous months. Generally, all members in good standing of Local 242 are entitled to be seated, to participate in meetings, and to vote in elections. In addition, all members in good standing have the right to express their views, arguments, or opinions upon any business properly brought to the meeting, subject to the Constitution and Local 242's bylaws.

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

Local 242 is a qualified labor union local with dues paying members. With specified exceptions, every member in good standing has equal rights to nominate and vote for officers and trustees on the organization's governing body (known as the Executive Board) at regularly scheduled elections. Officers and trustees are elected every three years. The next regularly scheduled election is June of 2026.

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

Local 242 has no committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, line 11B

The Form 990 was prepared under the guidance of the Local 242's management by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. Draft copies of Local 242's financial statements and Form 990 were reviewed for accuracy and completeness by the business manager / secretary-treasurer. All questions, concerns or issues raised by the business manager / secretary-treasurer were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the Executive Board for its review and approval. All additional questions, concerns or issues raised by the Executive Board were addressed and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed, approved for filing by the Executive Board.

Form 990, Part VI, Section B, line 15B

The Business Manager / Secretary-Treasurer of the Local is compensated as a general foreman under the terms of the Boilermakers Western States Agreement. This is a collectively bargained agreement between the Western States Joint Council of Boilermakers and Allied Trades and signatory employers in the represented industries. The collectively bargained agreement was last ratified effective October 1, 2023.

Form 990, Part VI, Section C, line 19

Local 242's governing documents, financial statements and Form 990 are available to the general public upon written request sent to 6404 N Pittsburg Street; Spokane, WA 99217-7553.

Filing and Contact Details

Filer

Filer Name
Boilermakers Lodge 242
EIN
91-0268101
Phone
5094891891
Address
6404 N Pittsburg Street, Spokane, WA 99217-7553

Signing Officer

Name
Scott Widdecombe
Title
Business Manager / Secretary-Treas
Phone
5094891891
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Widdecombe
Formed
1960
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
7
Employees
8
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

Financial Statement Notes

Part XI, Line 2D - Other Adjustments:

Reimbursements and refunds netted with expenses 16,226.

Part XII, Line 2D - Other Adjustments:

Reimbursements and refunds netted with expenses 16,226.

Raw XML AppendixShowing 400 of 420 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
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06404 N Pittsburg Street
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IRS990/Form990PartVIISectionAGrp/PersonNm0Brent Stephens
IRS990/Form990PartVIISectionAGrp/PersonNm1D Scott Widdicombe
IRS990/Form990PartVIISectionAGrp/PersonNm2J Travis Laine
IRS990/Form990PartVIISectionAGrp/PersonNm3Benjamin Robinson
IRS990/Form990PartVIISectionAGrp/PersonNm4Russell Dellwo
IRS990/Form990PartVIISectionAGrp/PersonNm5Neal Davis
IRS990/Form990PartVIISectionAGrp/PersonNm6George Moore
IRS990/Form990PartVIISectionAGrp/PersonNm7Jared Brodahl
IRS990/Form990PartVIISectionAGrp/PersonNm8Benjamin Robinson
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IRS990/Form990PartVIISectionAGrp/PersonNm10Scott Covington
IRS990/Form990PartVIISectionAGrp/PersonNm11Carl Case
IRS990/Form990PartVIISectionAGrp/PersonNm12Steve Burger
IRS990/Form990PartVIISectionAGrp/PersonNm13Jason Bender
IRS990/Form990PartVIISectionAGrp/PersonNm14Jack Lawrence
IRS990/Form990PartVIISectionAGrp/PersonNm15Steve Mason
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0Bus Mng/Sec-Trea thru 6/30/23
IRS990/Form990PartVIISectionAGrp/TitleTxt1Bus Mng/Sec-Trea beginning 7/1/23
IRS990/Form990PartVIISectionAGrp/TitleTxt2President thru 6/30/23
IRS990/Form990PartVIISectionAGrp/TitleTxt3President beginning 7/1/23
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President thru 6/30/23
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President beginning 7/1/23
IRS990/Form990PartVIISectionAGrp/TitleTxt6Recording Secretary thru 6/30/23
IRS990/Form990PartVIISectionAGrp/TitleTxt7Recording Secretary beginning 7/1/23
IRS990/Form990PartVIISectionAGrp/TitleTxt8Chair of Trustees thru 6/30/23
IRS990/Form990PartVIISectionAGrp/TitleTxt9Chair of Trustees beginning 7/1/23
IRS990/Form990PartVIISectionAGrp/TitleTxt10Inspector thru 6/30/23
IRS990/Form990PartVIISectionAGrp/TitleTxt11Inspector beginning 7/1/23
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee thru 6/30/23
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee tru 6/30/23
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee beginning 7/1/23
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee beginning 7/1/23
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01960
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0923218
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt011127
IRS990/InsuranceGrp/TotalAmt03980
IRS990/InvestmentIncomeGrp/ExclusionAmt022184
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022184
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0236430
IRS990/LandBldgEquipBasisNetGrp/BOYAmt051811
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0107881
IRS990/LandBldgEquipCostOrOtherBssAmt0344311
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0614630
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt03816
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt03816
IRS990/MissionDesc0See Schedule O.The International Brotherhood of Boilermakers, Iron Shipbuilders, Blacksmiths, Forgers & Helpers, Local Lodge Number 242 (Local 242) is a trade union established to represent individuals working in various employment fields, including the boilermaker and related trades. The union promotes employment of union members, organizes employees, settles grievances, negotiates labor contracts and provides various programs for the benefit of its members.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0599690
IRS990/NetAssetsOrFundBalancesEOYAmt0840755
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0599690
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0840755
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt024043
IRS990/OfficeExpensesGrp/TotalAmt027047
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt047823
IRS990/OtherExpensesGrp/Desc0Training center
IRS990/OtherExpensesGrp/Desc1Printing and publicatio
IRS990/OtherExpensesGrp/Desc2Social fund
IRS990/OtherExpensesGrp/TotalAmt087334
IRS990/OtherExpensesGrp/TotalAmt11136
IRS990/OtherExpensesGrp/TotalAmt2845
IRS990/OtherRevenueMiscGrp/BusinessCd0561499
IRS990/OtherRevenueMiscGrp/Desc0Prior period stale che
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt073377
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt073377
IRS990/OtherRevenueTotalAmt077193
IRS990/OtherSalariesAndWagesGrp/TotalAmt0104161
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt065484
IRS990/PayrollTaxesGrp/TotalAmt035507
IRS990/PensionPlanContributionsGrp/TotalAmt099191
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Scott Widdecombe
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1561499
IRS990/ProgramServiceRevenueGrp/Desc0Training center
IRS990/ProgramServiceRevenueGrp/Desc1Memeber and non-member
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0196981
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112230
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0196981
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112230
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0494269
IRS990/PYGrantsAndSimilarPaidAmt0634
IRS990/PYInvestmentIncomeAmt010841
IRS990/PYOtherExpensesAmt0297311
IRS990/PYOtherRevenueAmt0144158
IRS990/PYProgramServiceRevenueAmt04790
IRS990/PYRevenuesLessExpensesAmt0-104158
IRS990/PYSalariesCompEmpBnftPaidAmt0460271
IRS990/PYTotalExpensesAmt0758216
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0654058
IRS990/ReconcilationRevenueExpnssAmt0241065
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0400488
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0421852
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt07849
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0189699
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0197548
IRS990ScheduleD/EquipmentGrp/BookValueAmt084582
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046731
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0131313
IRS990ScheduleD/ExpensesNotReportedAmt016226
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0682153
IRS990ScheduleD/LandGrp/BookValueAmt015450
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt015450
IRS990ScheduleD/OtherExpensesIncludedAmt016226
IRS990ScheduleD/OtherRevenueAmt016226
IRS990ScheduleD/RevenueNotReportedAmt016226
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0923218
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Reimbursements and refunds netted with expenses 16,226.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Reimbursements and refunds netted with expenses 16,226.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0107881
IRS990ScheduleD/TotalExpensesPerForm990Amt0682153
IRS990ScheduleD/TotalRevenuePerForm990Amt0923218
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0939444
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0698379
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The Business Manager / Secretary-Treasurer of the Local is compensated as a general foreman under the terms of the Boilermakers Western States Articles of Agreement. This is a collectively bargained agreement between the Western States Joint Council of Boilermakers and Allied Trades and signatory employers in the represented industries. The collectively bargained agreement was last ratified effective October 1, 2023.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Local 242 is a qualified labor union local with dues paying members. Eligibility and application for membership is in accordance with the International Brotherhood Constitution and International Brotherhood policy as established by the International Executive Council. An applicant for membership in the Brotherhood must have reached the minimum working age prescribed by statutory laws regardless of race, creed, color, sex, or national origin and who is working at some branch of the trade or employed in a shop, plant, or industrial facility where the International Brotherhood has jurisdiction at the time of making application and who, if a former member, has been suspended from membership for non-payment of dues for more than 48 continuous months. Generally, all members in good standing of Local 242 are entitled to be seated, to participate in meetings, and to vote in elections. In addition, all members in good standing have the right to express their views, arguments, or opinions upon any business properly brought to the meeting, subject to the Constitution and Local 242's bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Local 242 is a qualified labor union local with dues paying members. With specified exceptions, every member in good standing has equal rights to nominate and vote for officers and trustees on the organization's governing body (known as the Executive Board) at regularly scheduled elections. Officers and trustees are elected every three years. The next regularly scheduled election is June of 2026.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Local 242 has no committees with the authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 was prepared under the guidance of the Local 242's management by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. Draft copies of Local 242's financial statements and Form 990 were reviewed for accuracy and completeness by the business manager / secretary-treasurer. All questions, concerns or issues raised by the business manager / secretary-treasurer were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the Executive Board for its review and approval. All additional questions, concerns or issues raised by the Executive Board were addressed and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed, approved for filing by the Executive Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Business Manager / Secretary-Treasurer of the Local is compensated as a general foreman under the terms of the Boilermakers Western States Agreement. This is a collectively bargained agreement between the Western States Joint Council of Boilermakers and Allied Trades and signatory employers in the represented industries. The collectively bargained agreement was last ratified effective October 1, 2023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Local 242's governing documents, financial statements and Form 990 are available to the general public upon written request sent to 6404 N Pittsburg Street; Spokane, WA 99217-7553.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
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 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0599690
IRS990/TotalAssetsEOYAmt0840755
IRS990/TotalAssetsGrp/BOYAmt0599690
IRS990/TotalAssetsGrp/EOYAmt0840755
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0614630
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/TotalAmt0682153
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0599690
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0840755
IRS990/TotalOtherCompensationAmt088119
IRS990/TotalProgramServiceRevenueAmt0209211
IRS990/TotalReportableCompFromOrgAmt0122039
IRS990/TotalRevenueGrp/ExclusionAmt022184
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0286404
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0923218
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0599690
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0840755
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt042712
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06404 N Pittsburg Street
IRS990/USAddress/CityNm0Spokane
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd0992177553
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0http://boilermakers242.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Scott Widdecombe
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Manager / Secretary-Treas
ReturnHeader/BusinessOfficerGrp/PhoneNum05094891891
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Boilermakers Lodge 242
ReturnHeader/Filer/BusinessNameControlTxt0BOIL
ReturnHeader/Filer/EIN0910268101

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