Liabilities / Assets
18th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2014 • EIN 91-0268101
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
18th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
18th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 14.2% of source-year revenue.
Asset Growth
56th percentile
Faster asset growth than 56% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Up$1,499,285
Up $78,429 (+5.5%) from 2013
Net Assets
Up$1,499,285
Up $78,429 (+5.5%) from 2013
Liabilities
Flat$0
Flat from 2013
Revenue
$995,793
No earlier filing loaded for comparison.
Expenses
Up$917,364
Up $276,107 (+43%) from 2013
Net Income
$78,429
No earlier filing loaded for comparison.
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.
To organize and represent employees in the boilermakers, iron shipbuilders, forgers and helpers trades.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $863,283 | $875,144 | ▲ $11,861 |
| Cash and Non-Interest-Bearing Accounts | $462,035 | $380,651 | ▼ $81,384 |
| Land, Buildings, and Equipment, Net | $94,597 | $243,490 | ▲ $148,893 |
| Prepaid Expenses and Deferred Charges | $941 | - | - |
| Total Assets | $1,420,856 | $1,499,285 | ▲ $78,429 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,420,856 | $1,499,285 | ▲ $78,429 |
| Total Net Assets Fund Balance | $1,420,856 | $1,499,285 | ▲ $78,429 |
| Total Liabilities and Net Assets / Fund Balance | $1,420,856 | $1,499,285 | ▲ $78,429 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $168,709 | $221,368 | - |
| Other Land Buildings | $18,637 | $17,629 | - |
| Land | $51,558 | - | - |
| Equipment | $4,586 | $92,786 | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Mark Keffeler | Business Mgr/Sec-Treas | FT | $86,010 | $55,495 | $141,505 |
| Name | Title |
|---|---|
| Mark Bailey | President |
| Fred Rumsey | Vice President |
| Aaron Dirks | Trustee |
| Don Fowler | Trustee |
| Travis Dilley | Trustee |
| Dave King | Inspector |
| George Moore | Recording Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $486,069 |
| Salaries, Compensation, and Employee Benefits | $413,225 |
| Grants and Similar Amounts Paid | $18,070 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Payments to Affiliates | - | - | - | $228,870 |
| Other Salaries and Wages | - | - | - | $160,520 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $151,720 |
| Pension Plan Contributions | - | - | - | $57,301 |
| Office Expenses | - | - | - | $47,810 |
| Travel | - | - | - | $35,860 |
| Payroll Taxes | - | - | - | $27,639 |
| Occupancy | - | - | - | $19,743 |
| Fees for Services Accounting | - | - | - | $19,206 |
| Grants to Domestic Orgs | - | - | - | $18,070 |
| Depreciation Depletion | - | - | - | $17,525 |
| Other Employee Benefits | - | - | - | $16,045 |
| Fees for Services Legal | - | - | - | $5,984 |
| Information Technology | - | - | - | $4,755 |
| Other Expenses | - | - | - | $1,492 |
| Conferences and Meetings | - | - | - | $388 |
| Total Functional Expenses | $0 | $0 | $0 | $917,364 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $917,364 |
| Total Expenses per Audited Statements | $917,364 |
| Total Expenses per Form 990 | $917,364 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $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 and to participate in meetings, vote in elections, have the right to express their views, arguments, or opinions upon any business properly before 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 schedule election is June of 2017.”
“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 and filed 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 next compensation update is expected to become effective in October 2014.”
“Local 242's governing documents, financial statements and Form 990 are available to the general public upon written request sent to 6404 North Pittsburg, Spokane WA 99217-7553.”
“Local 242 uses the modified cash basis of accounting, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America.”
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 | 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/BusinessNameLine1 | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5094891891 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 6404 North Pittsburg |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Spokane |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | WA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 992177553 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 462035 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 380651 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 151720 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 388 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 715266 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 18070 |
| IRS990/CYInvestmentIncomeAmt | 0 | 12838 |
| IRS990/CYOtherExpensesAmt | 0 | 486069 |
| IRS990/CYOtherRevenueAmt | 0 | 265270 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2419 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 78429 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 413225 |
| IRS990/CYTotalExpensesAmt | 0 | 917364 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 995793 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 17525 |
| 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/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19206 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5984 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| 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/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/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/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 55495 |
| 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/PersonNm | 0 | Mark Bailey |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Fred Rumsey |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Mark Keffeler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Dave King |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | George Moore |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Don Fowler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Aaron Dirks |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Travis Dilley |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 86010 |
| 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/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/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Business Mgr/Sec-Treas |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Inspector |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Recording Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Trustee |
| 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/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 18070 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 995793 |
| 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/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4755 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 12838 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12838 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 331783 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 94597 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 243490 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 575273 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 715266 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3502 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 3502 |
| IRS990/MissionDesc | 0 | 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 | 1420856 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1499285 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 19743 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 47810 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 16045 |
| IRS990/OtherExpensesGrp/Desc | 0 | Training center |
| IRS990/OtherExpensesGrp/Desc | 1 | Property tax |
| IRS990/OtherExpensesGrp/Desc | 2 | Printing and publicatio |
| IRS990/OtherExpensesGrp/Desc | 3 | Social fund |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 90876 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10991 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2569 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1492 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 561499 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Training center reimbu |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Net assets received du |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | Other reimbursements |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 149660 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 89016 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 23092 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 149660 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 89016 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 23092 |
| IRS990/OtherRevenueTotalAmt | 0 | 265270 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 160520 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 228870 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 27639 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 57301 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 941 |
| IRS990/PrincipalOfficerNm | 0 | Mark Keffeler |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 561499 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Non-member fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2419 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2419 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 336671 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 11105 |
| IRS990/PYInvestmentIncomeAmt | 0 | 10544 |
| IRS990/PYOtherExpensesAmt | 0 | 298028 |
| IRS990/PYOtherRevenueAmt | 0 | 146693 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1161 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -146188 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 332124 |
| IRS990/PYTotalExpensesAmt | 0 | 641257 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 495069 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 78429 |
| 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 | 863283 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 875144 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 168709 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 221368 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 390077 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4586 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 92786 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 97372 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 917364 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 51558 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 51558 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 18637 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 17629 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 36266 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 995793 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 243490 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 917364 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 995793 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 995793 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 917364 |
| IRS990/ScheduleJRequiredInd | 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 and to participate in meetings, vote in elections, have the right to express their views, arguments, or opinions upon any business properly before 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 schedule election is June of 2017. |
| 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 and filed 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 next compensation update is expected to become effective in October 2014. |
| 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 North Pittsburg, Spokane WA 99217-7553. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Local 242 uses the modified cash basis of accounting, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. |
| 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 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part XII, Line 1: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1420856 |
| IRS990/TotalAssetsEOYAmt | 0 | 1499285 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1420856 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1499285 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 715266 |
| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 917364 |
| 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 | 1420856 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1499285 |
| IRS990/TotalOtherCompensationAmt | 0 | 55495 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2419 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 86010 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 12838 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 267689 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 995793 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1420856 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1499285 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 35860 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 1420856 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1499285 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 6404 North Pittsburg |
| IRS990/USAddress/City | 0 | Spokane |
| IRS990/USAddress/State | 0 | WA |
| IRS990/USAddress/ZIPCode | 0 | 992177553 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | www.boilermakers.org/local/242 |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Mark Keffeler |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Business Mgr/Sec-Treas |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5094891891 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-12-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | Boilermakers Lodge 242 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOIL |
| ReturnHeader/Filer/EIN | 0 | 910268101 |
| ReturnHeader/Filer/PhoneNum | 0 | 5094891891 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 6404 North Pittsburg |
| ReturnHeader/Filer/USAddress/City | 0 | Spokane |
| ReturnHeader/Filer/USAddress/State | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 992177553 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 910614823 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | SCHOEDEL & SCHOEDEL CPAS PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 422 W RIVERSIDE AVE STE 1420 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | SPOKANE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 992010395 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5097472158 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-12-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SCOTT OPPERUD CPA |
| ReturnHeader/ReturnTs | 0 | 2014-12-10T18:21:34-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-06-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
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