Civic Intelligence

Local 26 Educational Development Trust

990 • Fiscal year 2018 • EIN 91-6293856

Jan 01, 2018 to Dec 31, 2018 • Filed on May 13, 2019

Organization ProfileN/A
8501 Zenith Court NELacey, WA 98516

(360) 486-9400

Siviq Scores

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

Liabilities / Assets

60th percentile

0.32x

Higher debt load relative to assets than 60% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

0.98x

Higher debt load relative to revenue than 79% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

63rd percentile

7.6%

Higher net margin than 63% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

30th percentile

$123,612

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

39th percentile

-0.4%

Faster asset growth than 39% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

73rd percentile

16%

Faster revenue growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$11,824,692

Down $41,564 (-0.4%) from 2017

Net Assets

Up

$8,032,900

Up $294,748 (+3.8%) from 2017

Liabilities

Down

$3,791,792

Down $336,312 (-8.1%) from 2017

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin63rd percentile

Revenue

Up

$3,859,680

Up $522,785 (+16%) from 2017

Expenses

Up

$3,564,932

Up $454,940 (+15%) from 2017

Net Income

Up

$294,748

Up $67,845 (+30%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

$15M$10M$5.0M$0Assets 2011: $11,358,341Liabilities 2011: $5,788,170Net Assets 2011: $5,570,1712011Assets 2012: $11,423,780Liabilities 2012: $5,579,521Net Assets 2012: $5,844,2592012Assets 2013: $11,269,166Liabilities 2013: $5,359,056Net Assets 2013: $5,910,1102013Assets 2014: $10,920,358Liabilities 2014: $5,049,743Net Assets 2014: $5,870,6152014Assets 2015: $11,434,251Liabilities 2015: $4,709,361Net Assets 2015: $6,724,8902015Assets 2016: $11,951,144Liabilities 2016: $4,439,895Net Assets 2016: $7,511,2492016Assets 2017: $11,866,256Liabilities 2017: $4,128,104Net Assets 2017: $7,738,1522017Assets 2018: $11,824,692Liabilities 2018: $3,791,792Net Assets 2018: $8,032,9002018Assets 2019: $10,964,951Liabilities 2019: $1,910,168Net Assets 2019: $9,054,7832019Assets 2020: $11,432,225Liabilities 2020: $2,101,800Net Assets 2020: $9,330,4252020Assets 2021: $9,881,835Liabilities 2021: $63,575Net Assets 2021: $9,818,2602021Assets 2022: $10,025,612Liabilities 2022: $21,131Net Assets 2022: $10,004,4812022Assets 2023: $10,282,818Liabilities 2023: $17,105Net Assets 2023: $10,265,7132023Assets 2024: $10,670,257Liabilities 2024: $29,204Net Assets 2024: $10,641,0532024

Highlighted filing

2018

Assets$11,824,692
Liabilities$3,791,792
Net Assets$8,032,900
Open 2018 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,086,285Expenses 2011: $3,037,606Net Income 2011: $48,6792011Expenses 2012: $2,622,4052012Revenue 2013: $2,788,902Expenses 2013: $2,723,051Net Income 2013: $65,8512013Revenue 2014: $2,675,168Expenses 2014: $2,714,663Net Income 2014: -$39,4952014Revenue 2015: $3,614,853Expenses 2015: $2,760,578Net Income 2015: $854,2752015Revenue 2016: $3,614,177Expenses 2016: $2,827,818Net Income 2016: $786,3592016Revenue 2017: $3,336,895Expenses 2017: $3,109,992Net Income 2017: $226,9032017Revenue 2018: $3,859,680Expenses 2018: $3,564,932Net Income 2018: $294,7482018Revenue 2019: $4,618,066Expenses 2019: $3,596,183Net Income 2019: $1,021,8832019Revenue 2020: $3,141,896Expenses 2020: $2,866,255Net Income 2020: $275,6412020Revenue 2021: $3,415,935Expenses 2021: $2,928,100Net Income 2021: $487,8352021Revenue 2022: $3,615,092Expenses 2022: $3,476,583Net Income 2022: $138,5092022Revenue 2023: $4,065,897Expenses 2023: $3,804,665Net Income 2023: $261,2322023Revenue 2024: $4,087,158Expenses 2024: $3,711,818Net Income 2024: $375,3402024

Highlighted filing

2018

Revenue$3,859,680
Expenses$3,564,932
Net Income$294,748
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 13, 2019
Return Version
2018v3.1
Gross Receipts
$3,859,680
Mission and Program Overview

Mission

Assure maintenance and improvement of employment through training in specialized areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,469,708$8,206,552▼ $263,156
Rtn Earn Endowment Incm Other Fnds$7,738,152$8,032,900▲ $294,748
Savings and Temporary Cash Investments$3,396,548$3,618,140▲ $221,592
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$11,866,256$11,824,692▼ $41,564
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,066,406$3,735,032▼ $331,374
Accounts Payable and Accrued Expenses$61,698$56,760▼ $4,938
Total Liabilities$4,128,104$3,791,792▼ $336,312
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,738,152$8,032,900▲ $294,748
Total Liabilities and Net Assets / Fund Balance$11,866,256$11,824,692▼ $41,564

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,604,393$3,841,012$10,445,405
Land$1,239,122-$1,239,122
Equipment$100,679$883,294$983,973
Leasehold Improvements$194,752$209,906$404,658
Other Land Buildings$67,606$95,097$162,703
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jud HildebrandtTrust AdministratorFT$123,612$123,612
Seth WhiteCoordinatorFT$116,460$116,460
Seth ThompsonCoordinatorFT$116,099$116,099
Ryan J SantefordCoordinatorFT$115,514$115,514
Kristopher McAfertyInstructorFT$114,196$114,196
Jeremy RoodInstructorFT$103,015$103,015

Board Members and Trustees

NameTitle
Jerry BushChairman/Management Member
Cameron WilkinsonLabor Member
Jason HowardLabor Member
Todd TaylorLabor Member
Adam SmithManagement Member
Scott MiddletonManagement Member
Steve StirrettManagement Member
Jeff LippertSecretary, Labor Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000
Program Service Revenue
$3,753,643
Investment Income
$1,793
Other Revenue
$102,244
All Other Contributions
$2,000
Change in Net Assets
$294,748

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,859,680
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,859,680
Total Revenue per Form 990
$3,859,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,112,842
Other Expenses$1,452,090
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,053,651$34,832-$1,088,483
Pension Plan Contributions$574,158$49,857-$624,015
Depreciation Depletion$346,618$18,243-$364,861
Occupancy$338,875$17,835-$356,710
Other Employee Benefits$147,736$12,827-$160,563
Current Officers, Directors, Trustees, and Key Employees$61,416$61,416-$122,832
Office Expenses$110,844$9,033-$119,877
Payroll Taxes$107,606$9,343-$116,949
Interest$87,806$4,621-$92,427
Insurance$62,779$5,459-$68,238
Other Expenses$55,813$7,515-$55,813
All Other Expenses$55,453--$55,453
Travel$24,237$6,059-$30,296
Fees for Services Legal-$25,925-$25,925
Fees for Services Accounting-$21,920-$21,920
Total Functional Expenses$3,279,596$285,336$0$3,564,932

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,564,932
Total Expenses per Audited Statements$3,564,932
Total Expenses per Form 990$3,564,932
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
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
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 B, line 11B

“A draft copy of the Form 990 is submitted to the Board of Trustees for review before filing and any questions are resolved.”

Form 990, Part VI, Section B, line 12C

“The Board of Trustees reviews annually and they are aware of potential conflicts and consider them in their decision making process.”

Form 990, Part VI, Section B, line 15

“The Board of Trustees established the Administrator's salary based on union pay scale for journeyman.”

Form 990, Part VI, Section C, line 19

“Available on request.”

Filing and Contact Details

Filer

Filer Name
Local 26 Educational Development Trust
EIN
91-6293856
Phone
3604869400
Address
8501 Zenith Court NE, Lacey, WA 98516

Signing Officer

Name
Jud Hildebrandt
Title
Administrator
Phone
3604869400
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jud Hildebrandt
Formed
1987
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
90
Volunteers
8

Preparer

Firm
Frost & Company PLLC
Address
2412 North 30th St Suite 201, Tacoma, WA 98407
Preparer
Gwynne Glavicic CPA
Phone
2532721555
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 1

“Modified cash.”

Form 990, Part XII, Line 2C

“The organization has not changed its oversight process or selection process during the tax year.”

Financial Statement Notes

Part X, Line 2:

“The Trust is exempt from federal income tax pursuant to Section 501(c) (3) of the Internal Revenue Code. Only unrelated business income, if any, is subject to federal income tax. The Trust has evaluated its tax positions and determined that it did not have any material unrecognized tax benefits or obligations as of December 31, 2018 and 2017. Accordingly, no provision for income taxes has been recorded. The Trust recognizes interest and penalties related to income taxes in interest expense. During the years ended December 31, 2018 and 2017, the Trust had no penalties or interest related to income taxes.”

Raw XML AppendixShowing 400 of 472 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/BOYAmt061698
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt056760
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Assure maintenance and improvement of employment through training in specialized areas.
IRS990/AllOtherContributionsAmt02000
IRS990/AllOtherExpensesGrp/ProgramServicesAmt055453
IRS990/AllOtherExpensesGrp/TotalAmt055453
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Jud Hildebrandt
IRS990/BooksInCareOfDetail/PhoneNum03604869400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08501 Zenith Court NE
IRS990/BooksInCareOfDetail/USAddress/CityNm0Lacey
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098516
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt061416
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt061416
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0122832
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01793
IRS990/CYOtherExpensesAmt01452090
IRS990/CYOtherRevenueAmt0102244
IRS990/CYProgramServiceRevenueAmt03753643
IRS990/CYRevenuesLessExpensesAmt0294748
IRS990/CYSalariesCompEmpBnftPaidAmt02112842
IRS990/CYTotalExpensesAmt03564932
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03859680
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt018243
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0346618
IRS990/DepreciationDepletionGrp/TotalAmt0364861
IRS990/Desc0Assure maintenance and improvement of employment through providing apprentice-journeymen program to recruit and train individuals in the skills necessary to enter the plumbing and pipefitting industry, as well as to provide continuing professional education to plumbers and pipefitters.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt090
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03279596
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt021920
IRS990/FeesForServicesAccountingGrp/TotalAmt021920
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt025925
IRS990/FeesForServicesLegalGrp/TotalAmt025925
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd3X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd4X
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/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0Steve Stirrett
IRS990/Form990PartVIISectionAGrp/PersonNm1Jerry Bush
IRS990/Form990PartVIISectionAGrp/PersonNm2Scott Middleton
IRS990/Form990PartVIISectionAGrp/PersonNm3Cameron Wilkinson
IRS990/Form990PartVIISectionAGrp/PersonNm4Jeff Lippert
IRS990/Form990PartVIISectionAGrp/PersonNm5Todd Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm6Jason Howard
IRS990/Form990PartVIISectionAGrp/PersonNm7Adam Smith
IRS990/Form990PartVIISectionAGrp/PersonNm8Jud Hildebrandt
IRS990/Form990PartVIISectionAGrp/PersonNm9Kristopher McAferty
IRS990/Form990PartVIISectionAGrp/PersonNm10Ryan J Santeford
IRS990/Form990PartVIISectionAGrp/PersonNm11Jeremy Rood
IRS990/Form990PartVIISectionAGrp/PersonNm12Seth Thompson
IRS990/Form990PartVIISectionAGrp/PersonNm13Seth White
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8123612
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9114196
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10115514
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11103015
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12116099
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13116460
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0Management Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman/Management Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Management Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Labor Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary, Labor Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Labor Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Labor Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Management Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trust Administrator
IRS990/Form990PartVIISectionAGrp/TitleTxt9Instructor
IRS990/Form990PartVIISectionAGrp/TitleTxt10Coordinator
IRS990/Form990PartVIISectionAGrp/TitleTxt11Instructor
IRS990/Form990PartVIISectionAGrp/TitleTxt12Coordinator
IRS990/Form990PartVIISectionAGrp/TitleTxt13Coordinator
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03859680
IRS990/GrossRentsGrp/RealAmt0102244
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt06
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt05459
IRS990/InsuranceGrp/ProgramServicesAmt062779
IRS990/InsuranceGrp/TotalAmt068238
IRS990/InterestGrp/ManagementAndGeneralAmt04621
IRS990/InterestGrp/ProgramServicesAmt087806
IRS990/InterestGrp/TotalAmt092427
IRS990/InvestmentIncomeGrp/ExclusionAmt01793
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01793
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05029309
IRS990/LandBldgEquipBasisNetGrp/BOYAmt08469708
IRS990/LandBldgEquipBasisNetGrp/EOYAmt08206552
IRS990/LandBldgEquipCostOrOtherBssAmt013235861
IRS990/LegalDomicileStateCd0WA
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Assure maintenance and improvement of employment through training in specialized areas.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt04066406
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03735032
IRS990/NetAssetsOrFundBalancesBOYAmt07738152
IRS990/NetAssetsOrFundBalancesEOYAmt08032900
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0102244
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0102244
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt017835
IRS990/OccupancyGrp/ProgramServicesAmt0338875
IRS990/OccupancyGrp/TotalAmt0356710
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09033
IRS990/OfficeExpensesGrp/ProgramServicesAmt0110844
IRS990/OfficeExpensesGrp/TotalAmt0119877
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012827
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0147736
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0160563
IRS990/OtherExpensesGrp/Desc0Operating materials
IRS990/OtherExpensesGrp/Desc1VIP welding program
IRS990/OtherExpensesGrp/Desc2Bank and bond fees
IRS990/OtherExpensesGrp/Desc3Books
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0451
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17515
IRS990/OtherExpensesGrp/ProgramServicesAmt0137156
IRS990/OtherExpensesGrp/ProgramServicesAmt163599
IRS990/OtherExpensesGrp/ProgramServicesAmt251849
IRS990/OtherExpensesGrp/ProgramServicesAmt355813
IRS990/OtherExpensesGrp/TotalAmt0137607
IRS990/OtherExpensesGrp/TotalAmt163599
IRS990/OtherExpensesGrp/TotalAmt259364
IRS990/OtherExpensesGrp/TotalAmt355813
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt034832
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01053651
IRS990/OtherSalariesAndWagesGrp/TotalAmt01088483
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09343
IRS990/PayrollTaxesGrp/ProgramServicesAmt0107606
IRS990/PayrollTaxesGrp/TotalAmt0116949
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt049857
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0574158
IRS990/PensionPlanContributionsGrp/TotalAmt0624015
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Jud Hildebrandt
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0Employer contributions
IRS990/ProgramServiceRevenueGrp/Desc1Program Cost Reimburse
IRS990/ProgramServiceRevenueGrp/Desc2Books/tuition/class fe
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03186303
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1549485
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217855
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03186303
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1549485
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217855
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt073740
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01770
IRS990/PYOtherExpensesAmt01411265
IRS990/PYOtherRevenueAmt094672
IRS990/PYProgramServiceRevenueAmt03166713
IRS990/PYRevenuesLessExpensesAmt0226903
IRS990/PYSalariesCompEmpBnftPaidAmt01698727
IRS990/PYTotalExpensesAmt03109992
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03336895
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0294748
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0102244
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03855887
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt07738152
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt08032900
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03396548
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03618140
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt06604393
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03841012
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010445405
IRS990ScheduleD/EquipmentGrp/BookValueAmt0100679
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0883294
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0983973
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03564932
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01239122
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01239122
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0194752
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0209906
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0404658
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt067606
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt095097
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0162703
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03859680
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Trust is exempt from federal income tax pursuant to Section 501(c) (3) of the Internal Revenue Code. Only unrelated business income, if any, is subject to federal income tax. The Trust has evaluated its tax positions and determined that it did not have any material unrecognized tax benefits or obligations as of December 31, 2018 and 2017. Accordingly, no provision for income taxes has been recorded. The Trust recognizes interest and penalties related to income taxes in interest expense. During the years ended December 31, 2018 and 2017, the Trust had no penalties or interest related to income taxes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08206552
IRS990ScheduleD/TotalExpensesPerForm990Amt03564932
IRS990ScheduleD/TotalRevenuePerForm990Amt03859680
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03859680
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03564932
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Published through local newspapers and all high school papers within our service area
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft copy of the Form 990 is submitted to the Board of Trustees for review before filing and any questions are resolved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Trustees reviews annually and they are aware of potential conflicts and consider them in their decision making process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Trustees established the Administrator's salary based on union pay scale for journeyman.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available on request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Modified cash.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization has not changed its oversight process or selection process during the tax year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011866256
IRS990/TotalAssetsEOYAmt011824692
IRS990/TotalAssetsGrp/BOYAmt011866256
IRS990/TotalAssetsGrp/EOYAmt011824692
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02000
IRS990/TotalEmployeeCnt090
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,824,692
Liabilities
$3,791,792
Net assets
$8,032,900
Revenue
$3,859,680
Expenses
$3,564,932
Net income
$294,748
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$0.03$10.6$4.09$3.71$0.38
2023Summary only. Only limited summary data is available for this year.$10.3$0.02$10.3$4.07$3.80$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.0$0.02$10.0$3.62$3.48$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.88$0.06$9.82$3.42$2.93$0.49
2020Summary only. Only limited summary data is available for this year.$11.4$2.10$9.33$3.14$2.87$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$1.91$9.05$4.62$3.60$1.02
2018Detailed filing. Detailed filing data is available for this year.$11.8$3.79$8.03$3.86$3.56$0.29
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$4.13$7.74$3.34$3.11$0.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$4.44$7.51$3.61$2.83$0.79
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.4$4.71$6.72$3.61$2.76$0.85
2014Detailed filing. Detailed filing data is available for this year.$10.9$5.05$5.87$2.68$2.71$0.04
2013Detailed filing. Detailed filing data is available for this year.$11.3$5.36$5.91$2.79$2.72$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$5.58$5.84$2.62
2011Summary only. Only limited summary data is available for this year.$11.4$5.79$5.57$3.09$3.04$0.05