Civic Intelligence

International Brotherhd - Boilrmkrs Ir Shp Bldrs Blcksmth Frgrs & Hlpr

990 • Fiscal year 2018 • EIN 91-0268101

Jul 01, 2017 to Jun 30, 2018 • Filed on May 09, 2019

6404 North PittsburgSpokane, WA 99217-7553

(509) 489-1891

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

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

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

20th percentile

0.00x

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

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Net Margin

11th percentile

-9.0%

Higher net margin than 11% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

76th percentile

$168,487

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Asset Growth

16th percentile

-6.0%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

70th percentile

8.6%

Faster revenue growth than 70% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,714,393

Down $110,235 (-6.0%) from 2017

Net Assets

Down

$1,714,393

Down $110,235 (-6.0%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$1,226,328

Up $96,611 (+8.6%) from 2017

Expenses

Up

$1,336,563

Up $236,958 (+22%) from 2017

Net Income

Down

-$110,235

Down $140,347 (-466%) from 2017

Historical Trend

Balance Sheet Trend

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

$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

2018

Assets$1,714,393
Liabilities$0
Net Assets$1,714,393

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$1,226,328
Expenses$1,336,563
Net Income-$110,235
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 9, 2019
Return Version
2017v2.3
Gross Receipts
$1,269,050
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,322,702$1,338,202▲ $15,500
Cash and Non-Interest-Bearing Accounts$451,713$334,301▼ $117,412
Land, Buildings, and Equipment, Net$50,213$41,890▼ $8,323
Total Assets$1,824,628$1,714,393▼ $110,235
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,824,628$1,714,393▼ $110,235
Total Net Assets Fund Balance$1,824,628$1,714,393▼ $110,235
Total Liabilities and Net Assets / Fund Balance$1,824,628$1,714,393▼ $110,235

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,798$180,135-
Land$15,450--
Equipment$642$80,633-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark KeffelerBusiness Mgr/Sec-Treas until 5/18FT$103,958$64,529$168,487
George MooreRecording Secretary / InstructorPT$39,376$23,333$62,709
Steve BurgerTrustee / InstructorPT$28,295$15,661$43,956
Travis DilleyPresident, then Acting BM/ST-$3,707$3,491$7,198
Carl RaffertyTrustee until 5/18 / Instructor-$4,227$2,606$6,833

Board Members and Trustees

NameTitle
Cody PiwonkaVice President, then Acting Pres
Dan GassenbergTrustee
Scott CovingtonInspector
Revenue and Support

Revenue Composition

Contributions and Grants
$882,269
Program Service Revenue
$1,970
Investment Income
$14,148
Other Revenue
$327,941
Change in Net Assets
$-110,235

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,226,328
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,226,328
Total Revenue per Form 990
$1,226,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$668,502
Salaries, Compensation, and Employee Benefits$654,561
Grants and Similar Amounts Paid$13,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$350,308
Other Salaries and Wages---$296,180
Current Officers, Directors, Trustees, and Key Employees---$200,604
Pension Plan Contributions---$94,446
Travel---$51,392
Payroll Taxes---$45,538
Occupancy---$45,167
Office Expenses---$45,022
Other Employee Benefits---$17,793
Fees for Services Accounting---$13,960
Grants to Domestic Orgs---$13,500
Depreciation Depletion---$13,071
Fees for Services Legal---$3,600
Other Expenses---$2,925
Information Technology---$1,510
Conferences and Meetings---$1,317
Interest---$306
Total Functional Expenses$0$0$0$1,336,563

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,336,563
Total Expenses per Audited Statements$1,336,563
Total Expenses per Form 990$1,336,563
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
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 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 2020.

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 and 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 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, 2017.

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 North Pittsburg; Spokane, WA 99217-7553.

Filing and Contact Details

Filer

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

Signing Officer

Name
Luke Lafley
Title
Business Mgr/Sec-Treas
Phone
5094891891
Signed
2019-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Luke Lafley
Formed
1960
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
7
Employees
16
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
Raw XML Appendix380 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To organize and represent employees in the boilermakers, iron shipbuilders, forgers and helpers trades.
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0The Organization
IRS990/BooksInCareOfDetail/PhoneNum05094891891
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06404 North Pittsburg
IRS990/BooksInCareOfDetail/USAddress/CityNm0Spokane
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0992177553
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0451713
IRS990/CashNonInterestBearingGrp/EOYAmt0334301
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0200604
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt01317
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0882269
IRS990/CYGrantsAndSimilarPaidAmt013500
IRS990/CYInvestmentIncomeAmt014148
IRS990/CYOtherExpensesAmt0668502
IRS990/CYOtherRevenueAmt0327941
IRS990/CYProgramServiceRevenueAmt01970
IRS990/CYRevenuesLessExpensesAmt0-110235
IRS990/CYSalariesCompEmpBnftPaidAmt0654561
IRS990/CYTotalExpensesAmt01336563
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01226328
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt013071
IRS990/Desc0Local 242 organizes employees, settles grievances and negotiates labor contracts for the benefit of employees in the boilermaker and related trades.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt013960
IRS990/FeesForServicesLegalGrp/TotalAmt03600
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt420.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt514.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt03491
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt264529
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt423333
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt515661
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt72606
IRS990/Form990PartVIISectionAGrp/PersonNm0Travis Dilley
IRS990/Form990PartVIISectionAGrp/PersonNm1Cody Piwonka
IRS990/Form990PartVIISectionAGrp/PersonNm2Mark Keffeler
IRS990/Form990PartVIISectionAGrp/PersonNm3Scott Covington
IRS990/Form990PartVIISectionAGrp/PersonNm4George Moore
IRS990/Form990PartVIISectionAGrp/PersonNm5Steve Burger
IRS990/Form990PartVIISectionAGrp/PersonNm6Dan Gassenberg
IRS990/Form990PartVIISectionAGrp/PersonNm7Carl Rafferty
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt03707
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2103958
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt439376
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt528295
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt74227
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0President, then Acting BM/ST
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President, then Acting Pres
IRS990/Form990PartVIISectionAGrp/TitleTxt2Business Mgr/Sec-Treas until 5/18
IRS990/Form990PartVIISectionAGrp/TitleTxt3Inspector
IRS990/Form990PartVIISectionAGrp/TitleTxt4Recording Secretary / Instructor
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee / Instructor
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee until 5/18 / Instructor
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01960
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-3222
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticOrgsGrp/TotalAmt013500
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt039500
IRS990/GrossReceiptsAmt01269050
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt01510
IRS990/InterestGrp/TotalAmt0306
IRS990/InvestmentIncomeGrp/ExclusionAmt017370
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017370
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0260768
IRS990/LandBldgEquipBasisNetGrp/BOYAmt050213
IRS990/LandBldgEquipBasisNetGrp/EOYAmt041890
IRS990/LandBldgEquipCostOrOtherBssAmt0302658
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt042722
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0882269
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt03156
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt03156
IRS990/MissionDesc0The 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/NetAssetsOrFundBalancesBOYAmt01824628
IRS990/NetAssetsOrFundBalancesEOYAmt01714393
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-3222
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3222
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt045167
IRS990/OfficeExpensesGrp/TotalAmt045022
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017793
IRS990/OtherExpensesGrp/Desc0Training center
IRS990/OtherExpensesGrp/Desc1Property tax
IRS990/OtherExpensesGrp/Desc2Social fund
IRS990/OtherExpensesGrp/Desc3Printing and publicatio
IRS990/OtherExpensesGrp/TotalAmt0133234
IRS990/OtherExpensesGrp/TotalAmt13739
IRS990/OtherExpensesGrp/TotalAmt22951
IRS990/OtherExpensesGrp/TotalAmt32925
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Training center reimbu
IRS990/OtherRevenueMiscGrp/Desc1Other reimbursements
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0260899
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt163886
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0260899
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt163886
IRS990/OtherRevenueTotalAmt0327941
IRS990/OtherSalariesAndWagesGrp/TotalAmt0296180
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0350308
IRS990/PayrollTaxesGrp/TotalAmt045538
IRS990/PensionPlanContributionsGrp/TotalAmt094446
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Luke Lafley
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561499
IRS990/ProgramServiceRevenueGrp/Desc0Non-member fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01970
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0888991
IRS990/PYGrantsAndSimilarPaidAmt020352
IRS990/PYInvestmentIncomeAmt018867
IRS990/PYOtherExpensesAmt0540959
IRS990/PYOtherRevenueAmt0220183
IRS990/PYProgramServiceRevenueAmt01676
IRS990/PYRevenuesLessExpensesAmt030112
IRS990/PYSalariesCompEmpBnftPaidAmt0538294
IRS990/PYTotalExpensesAmt01099605
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01129717
IRS990/ReconcilationRevenueExpnssAmt0-110235
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01322702
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01338202
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt025798
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0180135
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0205933
IRS990ScheduleD/EquipmentGrp/BookValueAmt0642
IRS990ScheduleD/EquipmentGrp/DepreciationAmt080633
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt081275
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01336563
IRS990ScheduleD/LandGrp/BookValueAmt015450
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt015450
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01226328
IRS990ScheduleD/TotalBookValueLandBuildingsAmt041890
IRS990ScheduleD/TotalExpensesPerForm990Amt01336563
IRS990ScheduleD/TotalRevenuePerForm990Amt01226328
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01226328
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01336563
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0103958
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt046738
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt017791
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Mark Keffeler
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Business Mgr/Sec-Treas until 5/18
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0168487
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
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, 2017.
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 2020.
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 and 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 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, 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Local 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/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/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01824628
IRS990/TotalAssetsEOYAmt01714393
IRS990/TotalAssetsGrp/BOYAmt01824628
IRS990/TotalAssetsGrp/EOYAmt01714393
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0882269
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/TotalAmt01336563
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01824628
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01714393
IRS990/TotalOtherCompensationAmt0109620
IRS990/TotalProgramServiceRevenueAmt01970
IRS990/TotalReportableCompFromOrgAmt0179563
IRS990/TotalRevenueGrp/ExclusionAmt014148
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0329911
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01226328
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01824628
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01714393
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt051392
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01824628
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01714393
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06404 North Pittsburg
IRS990/USAddress/CityNm0Spokane
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd0992177553
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0https://boilermakers242.com
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Luke Lafley
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Mgr/Sec-Treas
ReturnHeader/BusinessOfficerGrp/PhoneNum05094891891
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Boilermakers Lodge 242
ReturnHeader/Filer/BusinessNameControlTxt0BOIL
ReturnHeader/Filer/EIN0910268101
ReturnHeader/Filer/PhoneNum05094891891
ReturnHeader/Filer/USAddress/AddressLine1Txt06404 North Pittsburg
ReturnHeader/Filer/USAddress/CityNm0Spokane
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0992177553
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BB2AC30269F7780B330423FB8C0571A23705F2F4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BB2AC30269F7780B330423FB8C0571A23705F2F4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0207.114.231.3
ReturnHeader/FilingSecurityInformation/IPDt02019-05-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm022:22:55
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910614823
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHOEDEL & SCHOEDEL CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0422 W RIVERSIDE AVE STE 1420
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0992010395
ReturnHeader/PreparerPersonGrp/PhoneNum05097472158
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT OPPERUD CPA
ReturnHeader/ReturnTs02019-05-10T00:23:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2018Detailed filing. Detailed filing data is available for this year.$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