Liabilities / Assets
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
990 • Fiscal year 2018 • EIN 91-0268101
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
20th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 13.7% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
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
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 | $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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $25,798 | $180,135 | - |
| Land | $15,450 | - | - |
| Equipment | $642 | $80,633 | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Mark Keffeler | Business Mgr/Sec-Treas until 5/18 | FT | $103,958 | $64,529 | $168,487 |
| George Moore | Recording Secretary / Instructor | PT | $39,376 | $23,333 | $62,709 |
| Steve Burger | Trustee / Instructor | PT | $28,295 | $15,661 | $43,956 |
| Travis Dilley | President, then Acting BM/ST | - | $3,707 | $3,491 | $7,198 |
| Carl Rafferty | Trustee until 5/18 / Instructor | - | $4,227 | $2,606 | $6,833 |
| Name | Title |
|---|---|
| Cody Piwonka | Vice President, then Acting Pres |
| Dan Gassenberg | Trustee |
| Scott Covington | Inspector |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| 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 2020.”
“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 and 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 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.”
“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.”
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/BusinessNameLine1Txt | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5094891891 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6404 North Pittsburg |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Spokane |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 992177553 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 451713 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 334301 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 200604 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1317 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 882269 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 13500 |
| IRS990/CYInvestmentIncomeAmt | 0 | 14148 |
| IRS990/CYOtherExpensesAmt | 0 | 668502 |
| IRS990/CYOtherRevenueAmt | 0 | 327941 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1970 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -110235 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 654561 |
| IRS990/CYTotalExpensesAmt | 0 | 1336563 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1226328 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 13071 |
| 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 | 16 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 13960 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 3600 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 14.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| 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 | 3491 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 64529 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 23333 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 15661 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 2606 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Travis Dilley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Cody Piwonka |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Mark Keffeler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Scott Covington |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | George Moore |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Steve Burger |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Dan Gassenberg |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Carl Rafferty |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 3707 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 103958 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 39376 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 28295 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 4227 |
| 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, then Acting BM/ST |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President, then Acting Pres |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Business Mgr/Sec-Treas until 5/18 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Inspector |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Recording Secretary / Instructor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee / Instructor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Trustee until 5/18 / Instructor |
| 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/GainOrLossGrp/OtherAmt | 0 | -3222 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 13500 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 39500 |
| IRS990/GrossReceiptsAmt | 0 | 1269050 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1510 |
| IRS990/InterestGrp/TotalAmt | 0 | 306 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 17370 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 17370 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 260768 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 50213 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 41890 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 302658 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 42722 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 882269 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3156 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 3156 |
| 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 | 1824628 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1714393 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -3222 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -3222 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 45167 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 45022 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 17793 |
| IRS990/OtherExpensesGrp/Desc | 0 | Training center |
| IRS990/OtherExpensesGrp/Desc | 1 | Property tax |
| IRS990/OtherExpensesGrp/Desc | 2 | Social fund |
| IRS990/OtherExpensesGrp/Desc | 3 | Printing and publicatio |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 133234 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3739 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2951 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2925 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Training center reimbu |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Other reimbursements |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 260899 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 63886 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 260899 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 63886 |
| IRS990/OtherRevenueTotalAmt | 0 | 327941 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 296180 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 350308 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 45538 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 94446 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Luke Lafley |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 561499 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Non-member fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1970 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1970 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 888991 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 20352 |
| IRS990/PYInvestmentIncomeAmt | 0 | 18867 |
| IRS990/PYOtherExpensesAmt | 0 | 540959 |
| IRS990/PYOtherRevenueAmt | 0 | 220183 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1676 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 30112 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 538294 |
| IRS990/PYTotalExpensesAmt | 0 | 1099605 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1129717 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -110235 |
| 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 | 1322702 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1338202 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 25798 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 180135 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 205933 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 642 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 80633 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 81275 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1336563 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 15450 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 15450 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1226328 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 41890 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1336563 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1226328 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1226328 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1336563 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 103958 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 17791 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Mark Keffeler |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Business Mgr/Sec-Treas until 5/18 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 168487 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 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, 2017. |
| 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 2020. |
| 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 and 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 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/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/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/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1824628 |
| IRS990/TotalAssetsEOYAmt | 0 | 1714393 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1824628 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1714393 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 882269 |
| IRS990/TotalEmployeeCnt | 0 | 16 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1336563 |
| 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 | 1824628 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1714393 |
| IRS990/TotalOtherCompensationAmt | 0 | 109620 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1970 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 179563 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 14148 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 329911 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1226328 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1824628 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1714393 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 51392 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 1824628 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1714393 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6404 North Pittsburg |
| 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 | https://boilermakers242.com |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2020-01-14 16:20:31Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Luke Lafley |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Business Mgr/Sec-Treas |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5094891891 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-05-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Boilermakers Lodge 242 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOIL |
| ReturnHeader/Filer/EIN | 0 | 910268101 |
| ReturnHeader/Filer/PhoneNum | 0 | 5094891891 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6404 North Pittsburg |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Spokane |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 992177553 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | BB2AC30269F7780B330423FB8C0571A23705F2F4 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | BB2AC30269F7780B330423FB8C0571A23705F2F4 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 207.114.231.3 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-05-09 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | PD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 22:22:55 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 910614823 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SCHOEDEL & SCHOEDEL CPAS PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 422 W RIVERSIDE AVE STE 1420 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SPOKANE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 992010395 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5097472158 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-05-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SCOTT OPPERUD CPA |
| ReturnHeader/ReturnTs | 0 | 2019-05-10T00:23:05-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-06-30 |
| ReturnHeader/TaxYr | 0 | 2017 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.