Civic Intelligence

Plumbers & Steamfitters Local Union 262

EIN 92-0111986 • 501(c)5 • Juneau, AK

Profile

To train apprentices and journeymen in the plumbing and pipefitting trade in Southeast Alaska.

1751 Anka StreetJuneau, AK 99801

n/A

Siviq Scores

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

Liabilities / Assets

68th percentile

0.01x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$141,975

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 39.8% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

83rd percentile

18%

Faster asset growth than 83% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

17%

Faster revenue growth than 79% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$928,574

Up $138,999 (+18%) from 2023

Liabilities

Down

$13,175

Down $3,326 (-20%) from 2023

Net Assets

Up

$915,399

Up $142,325 (+18%) from 2023

Operations
Liabilities / Revenue74th percentileNet Margin70th percentile

Revenue

Up

$356,775

Up $51,359 (+17%) from 2023

Expenses

Down

$299,614

Down $7,477 (-2.4%) from 2023

Net Income

Up

$57,161

Up $58,836 (+3513%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$1.0M$500K$0Assets 2011: $382,619Liabilities 2011: $72,011Net Assets 2011: $310,6082011Assets 2012: $412,841Liabilities 2012: $58,233Net Assets 2012: $354,6082012Assets 2013: $411,491Liabilities 2013: $48,171Net Assets 2013: $363,3202013Assets 2014: $515,539Liabilities 2014: $45,267Net Assets 2014: $470,2722014Assets 2015: $569,456Liabilities 2015: $13,880Net Assets 2015: $555,5762015Assets 2016: $708,192Liabilities 2016: $11,139Net Assets 2016: $697,0532016Assets 2017: $824,640Liabilities 2017: $20,761Net Assets 2017: $803,8792017Assets 2018: $880,939Liabilities 2018: $26,500Net Assets 2018: $854,4392018Assets 2019: $893,544Liabilities 2019: $18,070Net Assets 2019: $875,4742019Assets 2020: $894,012Liabilities 2020: $12,873Net Assets 2020: $881,1392020Assets 2021: $926,795Liabilities 2021: $14,457Net Assets 2021: $912,3382021Assets 2022: $762,744Liabilities 2022: $16,761Net Assets 2022: $745,9832022Assets 2023: $789,575Liabilities 2023: $16,501Net Assets 2023: $773,0742023Assets 2024: $928,574Liabilities 2024: $13,175Net Assets 2024: $915,3992024

Highlighted filing

2024

Assets$928,574
Liabilities$13,175
Net Assets$915,399
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $241,499Expenses 2011: $250,137Net Income 2011: -$8,6382011Revenue 2012: $287,239Expenses 2012: $243,239Net Income 2012: $44,0002012Revenue 2013: $252,145Expenses 2013: $253,115Net Income 2013: -$9702013Revenue 2014: $361,581Expenses 2014: $254,629Net Income 2014: $106,9522014Revenue 2015: $345,538Expenses 2015: $260,234Net Income 2015: $85,3042015Revenue 2016: $431,400Expenses 2016: $299,407Net Income 2016: $131,9932016Revenue 2017: $393,616Expenses 2017: $307,762Net Income 2017: $85,8542017Revenue 2018: $357,509Expenses 2018: $287,340Net Income 2018: $70,1692018Revenue 2019: $307,591Expenses 2019: $297,186Net Income 2019: $10,4052019Revenue 2020: $253,047Expenses 2020: $274,044Net Income 2020: -$20,9972020Revenue 2021: $221,412Expenses 2021: $255,632Net Income 2021: -$34,2202021Revenue 2022: $267,712Expenses 2022: $316,286Net Income 2022: -$48,5742022Revenue 2023: $305,416Expenses 2023: $307,091Net Income 2023: -$1,6752023Revenue 2024: $356,775Expenses 2024: $299,614Net Income 2024: $57,1612024

Highlighted filing

2024

Revenue$356,775
Expenses$299,614
Net Income$57,161
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$928,574
Liabilities
$13,175
Net assets
$915,399
Revenue
$356,775
Expenses
$299,614
Net income
$57,161
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.29$0.13$9.15$3.57$3.00$0.57
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.90$0.17$7.73$3.05$3.07$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.63$0.17$7.46$2.68$3.16$0.49
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.27$0.14$9.12$2.21$2.56$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.94$0.13$8.81$2.53$2.74$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.94$0.18$8.75$3.08$2.97$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.81$0.27$8.54$3.58$2.87$0.70
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.25$0.21$8.04$3.94$3.08$0.86
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.08$0.11$6.97$4.31$2.99$1.32
2015Detailed filing. Detailed filing data is available for this year.$5.69$0.14$5.56$3.46$2.60$0.85
2014Detailed filing. Detailed filing data is available for this year.$5.16$0.45$4.70$3.62$2.55$1.07
2013Summary only. Only limited summary data is available for this year.$4.11$0.48$3.63$2.52$2.53$0.01
2012Summary only. Only limited summary data is available for this year.$4.13$0.58$3.55$2.87$2.43$0.44
2011Summary only. Only limited summary data is available for this year.$3.83$0.72$3.11$2.41$2.50$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$403,386
Mission and Program Overview

Mission

To train apprentices and journeymen in the plumbing and pipefitting trade in southeast alaska.

To train apprentices and journeymen in the plumbing and pipefitting trade in se alaska.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$773,074$915,399▲ $142,325
Investments in Publicly Traded Securities$578,516$656,371▲ $77,855
Land, Buildings, and Equipment, Net$172,228$157,604▼ $14,624
Savings and Temporary Cash Investments$8,838$71,236▲ $62,398
Accounts Receivable$29,893$36,821▲ $6,928
Prepaid Expenses and Deferred Charges-$6,442-
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$789,575$928,574▲ $138,999
Liabilities
Accounts Payable and Accrued Expenses$16,501$13,175▼ $3,326
Total Liabilities$16,501$13,175▼ $3,326
Net Assets / Fund Balance
Total Net Assets Fund Balance$773,074$915,399▲ $142,325
Total Liabilities and Net Assets / Fund Balance$789,575$928,574▲ $138,999

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$25,393$135,163$160,556
Buildings$52,611$123,403$109,041
Land$79,600-$79,600
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keith KorunaTraining CoordinatorFT$97,144$44,831$141,975
Bradley AustinTrustee--$89,717$89,717

Board Members and Trustees

NameTitle
David PadenChairman
Gary SmithTrustee
John BrownTrustee
Richard BehrendsTrustee
Dave TrudeauSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$54,425
Program Service Revenue
$289,786
Investment Income
$18,555
Other Revenue
$-5,991
Change in Net Assets
$57,161

Audited Revenue Reconciliation

Revenue per Audited Statements
$376,431
Revenue Not Reported on Financial Statements
$-19,656
Revenue Not Reported on Form 990
$85,164
Other Revenue Adjustments
$-20,484
Total Revenue per Audited Statements
$461,595
Total Revenue per Form 990
$356,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$189,175
Other Expenses$110,439
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$146,761
Fees for Services Management---$28,398
Pension Plan Contributions---$28,106
Travel---$28,029
Depreciation Depletion---$12,229
Insurance---$10,185
Fees for Services Accounting---$8,791
Payroll Taxes---$8,631
Other Salaries and Wages---$5,677
Office Expenses---$5,587
Fees for Services Legal---$1,352
Fees for Services Other---$1,327
Fees for Service Investment Mgmnt Fees---$828
Other Expenses---$784
Occupancy---$274
Advertising---$250
All Other Expenses---$51
Total Functional Expenses$0$0$0$299,614

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$319,270
Total Expenses per Form 990$299,614
Expenses per Audited Statements$298,786
Expenses Not Reported on Form 990$20,484
Expenses Not Reported on Financial Statements$828
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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 7A

“The board of trustees are appointed in accordance with the governing documents.”

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

“Form 990 is reviewed by the governing body prior to filing.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Plumbers & Steamfitters Local Union 262
EIN
92-0111986
Phone
9075862874
Address
1751 ANKA STREET, JUNEAU, AK 99801

Signing Officer

Name
Gary Smith
Title
Chairman
Phone
9075862874
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Smith
Formed
1970
Legal Domicile
Ak
Voting Board Members
6
Independent Board Members
5
Employees
6
Volunteers
5

Preparer

Firm
Anastasi Moore & Martin Pllc
Address
9 S WASHINGTON ST STE 600, SPOKANE, WA 99201
Preparer
Steven R Coleman CPA
Phone
5093230272
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“No changes from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The plan received an exemption letter from the internal revenue service (irs) dated april 8, 1986, stating that the plan is tax-exempt under the provisions of section 501(c)(5) of the internal revenue code (irc). Although the plan has been amended since receiving the exemption letter, the board of trustees believes the plan is designed, and is currently being operated, in compliance with the applicable requirements of the irc and, therefore, believes that the plan is qualified, and the related trust is tax-exempt. The plan has adopted fasb asc 740-10, relating to accounting for uncertain tax positions. Asc 740-10 prescribes a recognition threshold and measurement process for accounting for uncertain tax positions and also provides guidance on various related matters such as derecognition, interest, penalties, and disclosures required. The plan does not have any uncertain tax positions. Under the employee retirement income security act (erisa) and the department of labor's rules and regulations section 2520.104-22, apprenticeship and training programs are considered employee welfare benefit plans. If certain requirements are met, these plans are exempt from the reporting and disclosure requirements of part 1 of erisa, including filing a form 5500. The plan has complied with these requirements and is therefore exempt from the above-mentioned reporting requirements. However, the plan is required to file irs form 990, return of organization exempt from income tax.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“RENTAL EXPENSES -20,484.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 20,484.”

Raw XML AppendixShowing 400 of 407 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/BOYAmt016501
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013175
IRS990/AccountsReceivableGrp/BOYAmt029893
IRS990/AccountsReceivableGrp/EOYAmt036821
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO TRAIN APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND PIPEFITTING TRADE IN SE ALASKA.
IRS990/AdvertisingGrp/TotalAmt0250
IRS990/AllOtherExpensesGrp/TotalAmt051
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0PLUMBERS LOCAL 262
IRS990/BooksInCareOfDetail/PhoneNum09075862874
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01751 ANKA STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0JUNEAU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AK
IRS990/BooksInCareOfDetail/USAddress/ZIPCd099801
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0100
IRS990/CashNonInterestBearingGrp/EOYAmt0100
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0146761
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt054425
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt018555
IRS990/CYOtherExpensesAmt0110439
IRS990/CYOtherRevenueAmt0-5991
IRS990/CYProgramServiceRevenueAmt0289786
IRS990/CYRevenuesLessExpensesAmt057161
IRS990/CYSalariesCompEmpBnftPaidAmt0189175
IRS990/CYTotalExpensesAmt0299614
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0356775
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt012229
IRS990/Desc0TO TRAIN APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND PIPEFITTING TRADE IN SOUTHEAST ALASKA.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt08791
IRS990/FeesForServicesLegalGrp/TotalAmt01352
IRS990/FeesForServicesManagementGrp/TotalAmt028398
IRS990/FeesForServicesOtherGrp/TotalAmt01327
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0828
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
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/AverageHoursPerWeekRt640.00
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/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt015761
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt644831
IRS990/Form990PartVIISectionAGrp/PersonNm0BRADLEY AUSTIN
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID PADEN
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVE TRUDEAU
IRS990/Form990PartVIISectionAGrp/PersonNm3RICHARD BEHRENDS
IRS990/Form990PartVIISectionAGrp/PersonNm4GARY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm6KEITH KORUNA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt697144
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt073956
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRAINING COORDINATOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01970
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt054425
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt026127
IRS990/GrossReceiptsAmt0403386
IRS990/GrossRentsGrp/RealAmt014316
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt010185
IRS990/InvestmentIncomeGrp/ExclusionAmt018555
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018555
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0578516
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0656371
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0258566
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0172228
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0157604
IRS990/LandBldgEquipCostOrOtherBssAmt0416170
IRS990/LegalDomicileStateCd0AK
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt026127
IRS990/LessRentalExpensesGrp/RealAmt020484
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO TRAIN APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND PIPEFITTING TRADE IN SOUTHEAST ALASKA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0773074
IRS990/NetAssetsOrFundBalancesEOYAmt0915399
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-6168
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-6168
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt085164
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0274
IRS990/OfficeExpensesGrp/TotalAmt05587
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0TUITION FEES
IRS990/OtherExpensesGrp/Desc1TRAINING SUPPLIES
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3TESTING FEES
IRS990/OtherExpensesGrp/TotalAmt05642
IRS990/OtherExpensesGrp/TotalAmt15105
IRS990/OtherExpensesGrp/TotalAmt21607
IRS990/OtherExpensesGrp/TotalAmt3784
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSED EXPENSES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0177
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0177
IRS990/OtherRevenueTotalAmt0177
IRS990/OtherSalariesAndWagesGrp/TotalAmt05677
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt08631
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt028106
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06442
IRS990/PrincipalOfficerNm0GARY SMITH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0289786
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0289786
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0102765
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017032
IRS990/PYOtherExpensesAmt0128548
IRS990/PYOtherRevenueAmt0-4712
IRS990/PYProgramServiceRevenueAmt0190331
IRS990/PYRevenuesLessExpensesAmt0-1675
IRS990/PYSalariesCompEmpBnftPaidAmt0178543
IRS990/PYTotalExpensesAmt0307091
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0305416
IRS990/ReconcilationRevenueExpnssAmt057161
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-6168
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0773074
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0915399
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08838
IRS990/SavingsAndTempCashInvstGrp/EOYAmt071236
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt052611
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0123403
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt066973
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0109041
IRS990ScheduleD/ExpensesNotReportedAmt020484
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0828
IRS990ScheduleD/ExpensesSubtotalAmt0298786
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0828
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0828
IRS990ScheduleD/LandGrp/BookValueAmt079600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt079600
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt025393
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0135163
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0160556
IRS990ScheduleD/NetUnrealizedGainsInvstAmt085164
IRS990ScheduleD/OtherExpensesIncludedAmt020484
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-20484
IRS990ScheduleD/RevenueNotReportedAmt085164
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-19656
IRS990ScheduleD/RevenueSubtotalAmt0376431
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED APRIL 8, 1986, STATING THAT THE PLAN IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (IRC). ALTHOUGH THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE EXEMPTION LETTER, THE BOARD OF TRUSTEES BELIEVES THE PLAN IS DESIGNED, AND IS CURRENTLY BEING OPERATED, IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE PLAN IS QUALIFIED, AND THE RELATED TRUST IS TAX-EXEMPT. THE PLAN HAS ADOPTED FASB ASC 740-10, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DERECOGNITION, INTEREST, PENALTIES, AND DISCLOSURES REQUIRED. THE PLAN DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT (ERISA) AND THE DEPARTMENT OF LABOR'S RULES AND REGULATIONS SECTION 2520.104-22, APPRENTICESHIP AND TRAINING PROGRAMS ARE CONSIDERED EMPLOYEE WELFARE BENEFIT PLANS. IF CERTAIN REQUIREMENTS ARE MET, THESE PLANS ARE EXEMPT FROM THE REPORTING AND DISCLOSURE REQUIREMENTS OF PART 1 OF ERISA, INCLUDING FILING A FORM 5500. THE PLAN HAS COMPLIED WITH THESE REQUIREMENTS AND IS THEREFORE EXEMPT FROM THE ABOVE-MENTIONED REPORTING REQUIREMENTS. HOWEVER, THE PLAN IS REQUIRED TO FILE IRS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES -20,484.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 20,484.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0157604
IRS990ScheduleD/TotalExpensesPerForm990Amt0299614
IRS990ScheduleD/TotalRevenuePerForm990Amt0356775
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0461595
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0319270
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES ARE APPOINTED IN ACCORDANCE WITH THE GOVERNING DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE GOVERNING BODY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGES FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
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/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LOCAL UNION NO 262
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LOCAL NUMBER 262 SUPPLEMENTAL RETIRMENT PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0926002868
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1920079204
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1AK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SECURING BENEFITS FOR PLUMBERS & PIPEFITTERS IN SE ALASKA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1DEFINED CONTRIBUTION PLAN COVERING LOCAL 262 MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01751 ANKA STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11751 ANKA STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0JUNEAU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1JUNEAU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1AK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd099801
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd199801
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0789575
IRS990/TotalAssetsEOYAmt0928574
IRS990/TotalAssetsGrp/BOYAmt0789575
IRS990/TotalAssetsGrp/EOYAmt0928574
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt054425
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt0299614
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016501
IRS990/TotalLiabilitiesEOYAmt013175
IRS990/TotalLiabilitiesGrp/BOYAmt016501
IRS990/TotalLiabilitiesGrp/EOYAmt013175
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0773074
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0915399
IRS990/TotalOtherCompensationAmt060592
IRS990/TotalProgramServiceRevenueAmt0289786
IRS990/TotalReportableCompFromOrgAmt097144
IRS990/TotalRevenueGrp/ExclusionAmt012387
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0289963
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0356775
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0789575
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0928574
IRS990/TotReportableCompRltdOrgAmt073956
IRS990/TravelGrp/TotalAmt028029
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01751 ANKA STREET
IRS990/USAddress/CityNm0JUNEAU
IRS990/USAddress/StateAbbreviationCd0AK
IRS990/USAddress/ZIPCd099801
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09075862874
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLUMBERS & STEAMFITTERS LOCAL UNION 262
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP & JOURNEYMEN TRAINING
ReturnHeader/Filer/BusinessNameControlTxt0PLUM
ReturnHeader/Filer/EIN0920111986
ReturnHeader/Filer/PhoneNum09075862874
ReturnHeader/Filer/USAddress/AddressLine1Txt01751 ANKA STREET
ReturnHeader/Filer/USAddress/CityNm0JUNEAU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AK
ReturnHeader/Filer/USAddress/ZIPCd099801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208149084
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANASTASI MOORE & MARTIN PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09 S WASHINGTON ST STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099201
ReturnHeader/PreparerPersonGrp/PhoneNum05093230272

Document Assets

No mirrored PDF or thumbnail assets are attached yet.