Liabilities / Assets
43rd percentile
Tied with the lowest-debt nonprofits in its peer group.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
43rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
44th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
83rd percentile
Higher net margin than 83% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 9.8% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
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
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $7,849 | $189,699 | - |
| Land | $15,450 | - | - |
| Equipment | $84,582 | $46,731 | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Brent Stephens | Bus Mng/Sec-Trea thru 6/30/23 | FT | $51,985 | $38,083 | $90,068 |
| D Scott Widdicombe | Bus Mng/Sec-Trea beginning 7/1/23 | FT | $50,166 | $38,083 | $88,249 |
| J Travis Laine | President thru 6/30/23 | FT | $19,888 | $11,953 | $31,841 |
| Name | Title |
|---|---|
| Dean Flanigan | Chair of Trustees beginning 7/1/23 |
| Benjamin Robinson | Chair of Trustees thru 6/30/23 |
| Benjamin Robinson | President beginning 7/1/23 |
| Neal Davis | Vice President beginning 7/1/23 |
| Russell Dellwo | Vice President thru 6/30/23 |
| Jack Lawrence | Trustee beginning 7/1/23 |
| Steve Mason | Trustee beginning 7/1/23 |
| Steve Burger | Trustee thru 6/30/23 |
| Jason Bender | Trustee tru 6/30/23 |
| Carl Case | Inspector beginning 7/1/23 |
| Scott Covington | Inspector thru 6/30/23 |
| Jared Brodahl | Recording Secretary beginning 7/1/23 |
| George Moore | Recording Secretary thru 6/30/23 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“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.”
“Local 242 has no committees with the authority to act on behalf of the governing body.”
“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.”
“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.”
“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.”
“Reimbursements and refunds netted with expenses 16,226.”
“Reimbursements and refunds netted with expenses 16,226.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | See Schedule O.To organize and represent employees in the boilermakers, iron shipbuilders, forgers and helpers trades. |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5094891891 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6404 N Pittsburg Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Spokane |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 992177553 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 147391 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 311022 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 104754 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 64 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 614630 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 22184 |
| IRS990/CYOtherExpensesAmt | 0 | 290717 |
| IRS990/CYOtherRevenueAmt | 0 | 77193 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 209211 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 241065 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 391436 |
| IRS990/CYTotalExpensesAmt | 0 | 682153 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 923218 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 12430 |
| IRS990/Desc | 0 | Local 242 organizes employees, settles grievances and negotiates labor contracts for the benefit of employees in the boilermaker and related trades. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9195 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4500 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 820 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 38083 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 38083 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 11953 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Brent Stephens |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | D Scott Widdicombe |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | J Travis Laine |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Benjamin Robinson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Russell Dellwo |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Neal Davis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | George Moore |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Jared Brodahl |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Benjamin Robinson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Dean Flanigan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Scott Covington |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Carl Case |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Steve Burger |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Jason Bender |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Jack Lawrence |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Steve Mason |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 51985 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 50166 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 19888 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Bus Mng/Sec-Trea thru 6/30/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Bus Mng/Sec-Trea beginning 7/1/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President thru 6/30/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | President beginning 7/1/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Vice President thru 6/30/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Vice President beginning 7/1/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Recording Secretary thru 6/30/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Recording Secretary beginning 7/1/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Chair of Trustees thru 6/30/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Chair of Trustees beginning 7/1/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Inspector thru 6/30/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Inspector beginning 7/1/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Trustee thru 6/30/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Trustee tru 6/30/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Trustee beginning 7/1/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Trustee beginning 7/1/23 |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1960 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 923218 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 11127 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3980 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 22184 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 22184 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 236430 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 51811 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 107881 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 344311 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 614630 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3816 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 3816 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 599690 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 840755 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 599690 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 840755 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 24043 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 27047 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 47823 |
| IRS990/OtherExpensesGrp/Desc | 0 | Training center |
| IRS990/OtherExpensesGrp/Desc | 1 | Printing and publicatio |
| IRS990/OtherExpensesGrp/Desc | 2 | Social fund |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 87334 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1136 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 845 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 561499 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Prior period stale che |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 73377 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 73377 |
| IRS990/OtherRevenueTotalAmt | 0 | 77193 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 104161 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 65484 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 35507 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 99191 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Scott Widdecombe |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 561499 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Training center |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Memeber and non-member |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 196981 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 12230 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 196981 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 12230 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 494269 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 634 |
| IRS990/PYInvestmentIncomeAmt | 0 | 10841 |
| IRS990/PYOtherExpensesAmt | 0 | 297311 |
| IRS990/PYOtherRevenueAmt | 0 | 144158 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4790 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -104158 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 460271 |
| IRS990/PYTotalExpensesAmt | 0 | 758216 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 654058 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 241065 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 400488 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 421852 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 7849 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 189699 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 197548 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 84582 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 46731 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 131313 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 16226 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 682153 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 15450 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 15450 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 16226 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 16226 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 16226 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 923218 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Reimbursements and refunds netted with expenses 16,226. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Reimbursements and refunds netted with expenses 16,226. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 107881 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 682153 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 923218 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 939444 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 698379 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | The 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/FormAndLineReferenceDesc | 0 | Part I, Line 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Local 242 has no committees with the authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 840755 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 599690 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 840755 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 614630 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 682153 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 599690 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 840755 |
| IRS990/TotalOtherCompensationAmt | 0 | 88119 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 209211 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 122039 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 22184 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 286404 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 923218 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 840755 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 42712 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6404 N Pittsburg Street |
| IRS990/USAddress/CityNm | 0 | Spokane |
| IRS990/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/USAddress/ZIPCd | 0 | 992177553 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | http://boilermakers242.com |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Scott Widdecombe |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Business Manager / Secretary-Treas |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5094891891 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Boilermakers Lodge 242 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOIL |
| ReturnHeader/Filer/EIN | 0 | 910268101 |
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