Civic Intelligence

Western States Operating Engineers Training Trust

EIN 91-0788903 • 501(c)3 • Spokane, WA

Profile

To establish and maintain a program for the education and training of journey worker and apprentice operating engineers.

111 W Cataldo Suite 220Spokane, WA 99201

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2019

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

2nd percentile

-196%

Higher net margin than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

39th percentile

0.2%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1,905,294 (-100%) from 2018

Liabilities

Down

$0

Down $10,531 (-100%) from 2018

Net Assets

Down

$0

Down $1,894,763 (-100%) from 2018

Operations
Liabilities / Revenue35th percentileNet Margin2nd percentile

Revenue

Up

$966,609

Up $2,314 (+0.2%) from 2018

Expenses

Up

$2,861,372

Up $2,029,769 (+244%) from 2018

Net Income

Down

-$1,894,763

Down $2,027,455 (-1528%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,557,256Liabilities 2010: $10,051Net Assets 2010: $1,547,2052010Assets 2011: $1,632,459Liabilities 2011: $3,586Net Assets 2011: $1,628,8732011Assets 2012: $1,462,222Liabilities 2012: $24,249Net Assets 2012: $1,437,9732012Assets 2013: $1,446,656Liabilities 2013: $21,001Net Assets 2013: $1,425,6552013Assets 2014: $1,513,504Liabilities 2014: $27,619Net Assets 2014: $1,485,8852014Assets 2015: $1,449,823Liabilities 2015: $24,939Net Assets 2015: $1,424,8842015Assets 2016: $1,579,064Liabilities 2016: $40,553Net Assets 2016: $1,538,5112016Assets 2017: $1,802,226Liabilities 2017: $40,155Net Assets 2017: $1,762,0712017Assets 2018: $1,905,294Liabilities 2018: $10,531Net Assets 2018: $1,894,7632018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2019

Assets$0
Liabilities$0
Net Assets$0
Open 2019 Filing

Operations Trend

Revenue Growth39th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $847,2312010Expenses 2011: $908,9232011Expenses 2012: $998,5432012Revenue 2013: $817,817Expenses 2013: $830,135Net Income 2013: -$12,3182013Revenue 2014: $911,752Expenses 2014: $851,522Net Income 2014: $60,2302014Revenue 2015: $866,697Expenses 2015: $927,698Net Income 2015: -$61,0012015Revenue 2016: $816,478Expenses 2016: $702,851Net Income 2016: $113,6272016Revenue 2017: $852,704Expenses 2017: $638,516Net Income 2017: $214,1882017Revenue 2018: $964,295Expenses 2018: $831,603Net Income 2018: $132,6922018Revenue 2019: $966,609Expenses 2019: $2,861,372Net Income 2019: -$1,894,7632019

Highlighted filing

2019

Revenue$966,609
Expenses$2,861,372
Net Income-$1,894,763
Open 2019 Filing

Filings

Most recent year

2019 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$966,609
Expenses
$2,861,372
Net income
-$1,894,763
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.97$2.86$1.89
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.01$1.89$0.96$0.83$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.04$1.76$0.85$0.64$0.21
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.04$1.54$0.82$0.70$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.45$0.02$1.42$0.87$0.93$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.51$0.03$1.49$0.91$0.85$0.06
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.02$1.43$0.82$0.83$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.02$1.44$1.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.00$1.63$0.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.01$1.55$0.85
Latest Detailed Filing

The latest 2019 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$964,295
Mission and Program Overview

Mission

To establish and maintain a program for the education and training of journey worker and apprentice operating engineers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,762,071$1,894,763▲ $132,692
Savings and Temporary Cash Investments$840,831$1,026,574▲ $185,743
Land, Buildings, and Equipment, Net$897,877$813,651▼ $84,226
Accounts Receivable$52,977$55,538▲ $2,561
Prepaid Expenses and Deferred Charges$10,541$9,531▼ $1,010
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,802,226$1,905,294▲ $103,068
Liabilities
Accounts Payable and Accrued Expenses$40,155$10,531▼ $29,624
Total Liabilities$40,155$10,531▼ $29,624
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,762,071$1,894,763▲ $132,692
Total Liabilities and Net Assets / Fund Balance$1,802,226$1,905,294▲ $103,068

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$531,647$1,812,389$2,344,036
Land$282,004-$282,004
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Mike BosseLabor Trustee
Bruce StempManagement Trustee
Curt Koegen SecretaryTrustee
James GarrettTrustee
Jamie TibbitsTrustee
Ken Gibson ChairmanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$963,714
Investment Income
$581
Other Revenue
$0
Change in Net Assets
$132,692

Audited Revenue Reconciliation

Revenue per Audited Statements
$964,295
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$964,295
Total Revenue per Form 990
$964,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$526,606
Other Expenses$304,997
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$315,760--$315,760
Other Employee Benefits$165,107--$165,107
Depreciation Depletion$88,997--$88,997
Payroll Taxes$45,739--$45,739
Occupancy$24,263--$24,263
Insurance$24,163--$24,163
Fees for Services Management$18,790--$18,790
All Other Expenses$16,254--$16,254
Fees for Services Legal$15,333--$15,333
Office Expenses$15,027--$15,027
Other Expenses$14,734--$14,734
Fees for Services Accounting$10,849--$10,849
Fees for Services Other$2,951--$2,951
Travel$1,773--$1,773
Conferences and Meetings$197--$197
Total Functional Expenses$831,603$0$0$831,603

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$831,603
Total Expenses per Audited Statements$831,603
Total Expenses per Form 990$831,603
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
Conflict-of-interest policy
Yes
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 8B

“No other committees with authorization”

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

“The draft 990 is distributed to all trustees for review.”

Form 990, Part VI, Section C, Line 19

“The governing documents and policies are not available to the public.”

Filing and Contact Details

Filer

Filer Name
Western States Operating Engineers
EIN
91-0788903
Phone
5092359393
Address
111 W CATALDO SUITE 220, SPOKANE, WA 99201

Signing Officer

Name
Curt Koegen
Title
Secretary
Phone
5092359393
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curt Koegen
Formed
1965
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
19
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
101 S CAPITOL BLVD SUITE 1700, BOISE, ID 83702
Preparer
Ann Swindell
Phone
2083876400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The oversight process and method of selecting the independent auditor has not changed from prior years.”

Financial Statement Notes

PART X, LINE 2:

“The internal revenue service (irs) has determined and informed the trust by letter that the trust and related trust are designated in accordance with applicable sections of the internal revenue code (code). The trust has been amended since receiving the determination letter. However, the trust sponsor believes that the trust is designed and is currently being operated in compliance with the applicable requirements of the code. Accounting principles generally accepted in the united states of america require trust management to evaluate tax positions taken by the trust and recognize a tax liability (or asset) if the trust has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 438 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/AccountsPayableAccrExpnssGrp/BOYAmt040155
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010531
IRS990/AccountsReceivableGrp/BOYAmt052977
IRS990/AccountsReceivableGrp/EOYAmt055538
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ESTABLISH AND MAINTAIN A PROGRAM FOR THE EDUCATION AND TRAINING OF JOURNEY WORKER AND APPRENTICE OPERATING ENGINEERS.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt016254
IRS990/AllOtherExpensesGrp/TotalAmt016254
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0HEATHER SHIPLEY - WELFARE AND PENSION ADMINSTRATORS
IRS990/BooksInCareOfDetail/PhoneNum02064417574
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07525 SE 24TH ST 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0MERCER ISLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098040
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0197
IRS990/ConferencesMeetingsGrp/TotalAmt0197
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0581
IRS990/CYOtherExpensesAmt0304997
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0963714
IRS990/CYRevenuesLessExpensesAmt0132692
IRS990/CYSalariesCompEmpBnftPaidAmt0526606
IRS990/CYTotalExpensesAmt0831603
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0964295
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt088997
IRS990/DepreciationDepletionGrp/TotalAmt088997
IRS990/Desc0APPRENTICE OPERATING ENGINEERS WERE FURTHER EDUCATED IN THE FIELD OF OPERATING HEAVY EQUIPMENT.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0831603
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt010849
IRS990/FeesForServicesAccountingGrp/TotalAmt010849
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt015333
IRS990/FeesForServicesLegalGrp/TotalAmt015333
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt018790
IRS990/FeesForServicesManagementGrp/TotalAmt018790
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02951
IRS990/FeesForServicesOtherGrp/TotalAmt02951
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0KEN GIBSON CHAIRMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1CURT KOEGEN SECRETARY
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES GARRETT
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMIE TIBBITS
IRS990/Form990PartVIISectionAGrp/PersonNm4BRUCE STEMP
IRS990/Form990PartVIISectionAGrp/PersonNm5MIKE BOSSE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5LABOR TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01965
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0964295
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt024163
IRS990/InsuranceGrp/TotalAmt024163
IRS990/InvestmentIncomeGrp/ExclusionAmt0581
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0581
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01812389
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0897877
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0813651
IRS990/LandBldgEquipCostOrOtherBssAmt02626040
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ESTABLISH AND MAINTAIN A PROGRAM FOR THE EDUCATION AND TRAINING OF JOURNEY WORKER AND APPRENTICE OPERATING ENGINEERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01762071
IRS990/NetAssetsOrFundBalancesEOYAmt01894763
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt024263
IRS990/OccupancyGrp/TotalAmt024263
IRS990/OfficeExpensesGrp/ProgramServicesAmt015027
IRS990/OfficeExpensesGrp/TotalAmt015027
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0165107
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0165107
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1TRAINING
IRS990/OtherExpensesGrp/Desc2FUEL
IRS990/OtherExpensesGrp/Desc3TAXES AND LICENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt030043
IRS990/OtherExpensesGrp/ProgramServicesAmt123910
IRS990/OtherExpensesGrp/ProgramServicesAmt217713
IRS990/OtherExpensesGrp/ProgramServicesAmt314734
IRS990/OtherExpensesGrp/TotalAmt030043
IRS990/OtherExpensesGrp/TotalAmt123910
IRS990/OtherExpensesGrp/TotalAmt217713
IRS990/OtherExpensesGrp/TotalAmt314734
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0315760
IRS990/OtherSalariesAndWagesGrp/TotalAmt0315760
IRS990/PartialLiquidationInd00
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IRS990/PayrollTaxesGrp/TotalAmt045739
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010541
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IRS990/PrincipalOfficerNm0CURT KOEGEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT TUITION INCOME
IRS990/ProgramServiceRevenueGrp/Desc2OTHER INCOME & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0886644
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt167756
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29314
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0886644
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt167756
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29314
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0209
IRS990/PYOtherExpensesAmt0287023
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0852495
IRS990/PYRevenuesLessExpensesAmt0214188
IRS990/PYSalariesCompEmpBnftPaidAmt0351493
IRS990/PYTotalExpensesAmt0638516
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0852704
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0132692
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0963714
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01762071
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01894763
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0840831
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01026574
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt055000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt055000
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0581
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0209
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0195
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0194
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0148
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01327
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0954400
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0866734
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0816283
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0866503
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0841786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04345706
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0581
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0209
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0195
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0194
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0148
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01327
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt09314
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt014749
IRS990ScheduleA/OtherIncome509Grp/TotalAmt024063
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99430
IRS990ScheduleA/PublicSupportPY509Pct00.97920
IRS990ScheduleA/PublicSupportTotal509Amt04400706
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0954400
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0866734
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0816283
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0866503
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0896786
IRS990ScheduleA/Total509Grp/TotalAmt04400706
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0964295
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0866943
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0816478
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0866697
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0911683
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04426096
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0831603
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0282004
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0282004
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0531647
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01812389
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02344036
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0964295
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED AND INFORMED THE TRUST BY LETTER THAT THE TRUST AND RELATED TRUST ARE DESIGNATED IN ACCORDANCE WITH APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE (CODE). THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE TRUST SPONSOR BELIEVES THAT THE TRUST IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRUST MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0813651
IRS990ScheduleD/TotalExpensesPerForm990Amt0831603
IRS990ScheduleD/TotalRevenuePerForm990Amt0964295
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0964295
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0831603
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO OTHER COMMITTEES WITH AUTHORIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DRAFT 990 IS DISTRIBUTED TO ALL TRUSTEES FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS AND POLICIES ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OVERSIGHT PROCESS AND METHOD OF SELECTING THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WASHINGTON-IDAHO OPERATING ENGINEERS & EMPLOYERS HEALTH & SECURITY TRUST FU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0911350182
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE HEALTH BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0111 W CATALDO AVE STE 220
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPOKANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd099201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01802226
IRS990/TotalAssetsEOYAmt01905294
IRS990/TotalAssetsGrp/BOYAmt01802226
IRS990/TotalAssetsGrp/EOYAmt01905294
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0831603
IRS990/TotalFunctionalExpensesGrp/TotalAmt0831603
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040155
IRS990/TotalLiabilitiesEOYAmt010531
IRS990/TotalLiabilitiesGrp/BOYAmt040155
IRS990/TotalLiabilitiesGrp/EOYAmt010531
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01762071
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01894763
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0831603
IRS990/TotalProgramServiceRevenueAmt0963714
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0581
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0963714
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0964295
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01802226
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01905294
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01773
IRS990/TravelGrp/TotalAmt01773
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0111 W CATALDO SUITE 220
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099201
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06

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