Civic Intelligence

Local 878 Building Corporation

EIN 92-6002174 • 501(c)5 • Anchorage, AK

Profile

To provide a labor union hall for members of the hotel and restaurant industry in state of alaska.

530 E Fourth AvenueAnchorage, AK 99510
Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

44th percentile

-0.0%

Faster asset growth than 44% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Assets

Down

$387,178

Down $84 (-0.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$387,178

Down $84 (-0.0%) from 2023

Revenue

Up

$0

Up $84 (+100%) from 2023

Expenses

Up

$84

Up $84 from 2023

Net Income

Flat

-$84

Flat from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $453,209Liabilities 2011: $0Net Assets 2011: $453,2092011Assets 2012: $419,114Liabilities 2012: $0Net Assets 2012: $419,1142012Assets 2013: $389,273Liabilities 2013: $0Net Assets 2013: $389,2732013Assets 2014: $388,538Liabilities 2014: $0Net Assets 2014: $388,5382014Assets 2015: $387,888Liabilities 2015: $0Net Assets 2015: $387,8882015Assets 2016: $387,565Liabilities 2016: $0Net Assets 2016: $387,5652016Assets 2017: $387,565Liabilities 2017: $0Net Assets 2017: $387,5652017Assets 2018: $387,565Liabilities 2018: $0Net Assets 2018: $387,5652018Assets 2020: $387,479Liabilities 2020: $0Net Assets 2020: $387,4792020Assets 2021: $387,423Liabilities 2021: $0Net Assets 2021: $387,4232021Assets 2022: $387,346Liabilities 2022: $0Net Assets 2022: $387,3462022Assets 2023: $387,262Liabilities 2023: $0Net Assets 2023: $387,2622023Assets 2024: $387,178Liabilities 2024: $0Net Assets 2024: $387,1782024

Highlighted filing

2024

Assets$387,178
Liabilities$0
Net Assets$387,178

Operations Trend

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

$100K$50K$0-$50K-$100KRevenue 2011: $7,000Expenses 2011: $59,760Net Income 2011: -$52,7602011Revenue 2012: $6,036Expenses 2012: $40,131Net Income 2012: -$34,0952012Revenue 2013: -$29,841Expenses 2013: $0Net Income 2013: -$29,8412013Revenue 2014: -$735Expenses 2014: $0Net Income 2014: -$7352014Revenue 2015: -$650Expenses 2015: $0Net Income 2015: -$6502015Revenue 2016: -$323Expenses 2016: $0Net Income 2016: -$3232016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2020: -$57Expenses 2020: $0Net Income 2020: -$572020Revenue 2021: -$56Expenses 2021: $0Net Income 2021: -$562021Revenue 2022: -$77Expenses 2022: $0Net Income 2022: -$772022Revenue 2023: -$84Expenses 2023: $0Net Income 2023: -$842023Revenue 2024: $0Expenses 2024: $84Net Income 2024: -$842024

Highlighted filing

2024

Revenue$0
Expenses$84
Net Income-$84

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.87$0.00$3.87$0.00$0.00$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.87$0.00$3.87$0.00$0.00$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.00$3.87$0.00$0.00$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.00$3.87$0.00$0.00$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.00$3.87$0.00$0.00$0.00
2018Summary only. Only limited summary data is available for this year.$3.88$0.00$3.88$0.00$0.00$0.00
2017Summary only. Only limited summary data is available for this year.$3.88$0.00$3.88$0.00$0.00$0.00
2016Summary only. Only limited summary data is available for this year.$3.88$0.00$3.88$0.00$0.00$0.00
2015Summary only. Only limited summary data is available for this year.$3.88$0.00$3.88$0.01$0.00$0.01
2014Summary only. Only limited summary data is available for this year.$3.89$0.00$3.89$0.01$0.00$0.01
2013Summary only. Only limited summary data is available for this year.$3.89$0.00$3.89$0.30$0.00$0.30
2012Summary only. Only limited summary data is available for this year.$4.19$0.00$4.19$0.06$0.40$0.34
2011Summary only. Only limited summary data is available for this year.$4.53$0.00$4.53$0.07$0.60$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$0
Mission and Program Overview

Mission

To provide a labor union hall for members of the hotel and restaurant industry in state of alaska.

Labor union hall for members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$387,262$387,178▼ $84
Land, Buildings, and Equipment, Net$387,164$387,164→ $0
Cash and Non-Interest-Bearing Accounts$98$14▼ $84
Total Assets$387,262$387,178▼ $84
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$387,262$387,178▼ $84
Total Liabilities and Net Assets / Fund Balance$387,262$387,178▼ $84

Asset Categories

AssetBook ValueDepreciationBasis
Land$387,164-$387,164
Buildings-$225,382$225,382
Other Land Buildings-$51,537$51,537
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marvin JonesPresident
Daniel EsparzaVice President
Dayra ValadesExecutive Board
Gina TubmanExecutive Board
Ian FoxExecutive Board
Kevin DelanyExecutive Board
Lucy DudekExecutive Board
Nori DusenburyTrustee
Audrey SaylorRecording Secretary
Cheryl OwensSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-84
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses-$84-$84
Total Functional Expenses$0$84$0$84

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$84
Total Expenses per Audited Statements$84
Total Expenses per Form 990$84
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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 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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Dues paying members of the labor union.

Form 990, Part VI, Section A, Line 7A

Members in good standing vote to elect members of the governing body.

Form 990, Part VI, Section A, Line 7B

Large and unusual transactions are taken before the membership for approval

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

Form 990 reviewed by the governing body prior to filing.

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

Monitoring of the income and expenses on a regular basis

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Local 878 Building Corporation
EIN
92-6002174
In Care Of
% MARVIN JONES
Phone
9072726591
Address
530 E FOURTH AVENUE, ANCHORAGE, AK 99510

Signing Officer

Name
Marvin Jones
Title
President
Phone
9072726591
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marvin Jones
Formed
1952
Legal Domicile
Ak
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Alta CPA Group
Address
59 Franklin St 2nd Floor, Annapolis, MD 21401
Preparer
Jeffrey Griffith
Phone
4103495101
Supplemental Narrative

Financial Statement Notes

X 2

The corporation is exempt from federal income taxes under provisions of section 501c5 of the internal revenue code. There have been no federal or state income taxes recorded as of december 31, 2024 and 2023 for unrelated business taxable income. In addition, the corporation is required to operate in conformity with the internal revenue code to maintain its tax-exempt status. The officers believe that the corporation is being operated in compliance with the applicable requirements of the internal revenue code and, therefore, believes that the corporation is tax exempt. Accounting principles require corporate management to evaluate tax positions taken by the corporation and recognize a tax liability or asset if it has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The corporation is subject to routine audits by taxing jurisdictions however, there are currently no audits for any tax periods in progress. The corporation management believes it is no longer subject to income tax examinations for years prior to december 31, 2021.

XI 2D

Expenses related to rental activity 84

XII 2D

Expenses related to rental activity 84

Raw XML Appendix337 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.

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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER PROVISIONS OF SECTION 501C5 OF THE INTERNAL REVENUE CODE. THERE HAVE BEEN NO FEDERAL OR STATE INCOME TAXES RECORDED AS OF DECEMBER 31, 2024 AND 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE CORPORATION IS REQUIRED TO OPERATE IN CONFORMITY WITH THE INTERNAL REVENUE CODE TO MAINTAIN ITS TAX-EXEMPT STATUS. THE OFFICERS BELIEVE THAT THE CORPORATION IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE AND, THEREFORE, BELIEVES THAT THE CORPORATION IS TAX EXEMPT. ACCOUNTING PRINCIPLES REQUIRE CORPORATE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CORPORATION AND RECOGNIZE A TAX LIABILITY OR ASSET IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE CORPORATION MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EXPENSES RELATED TO RENTAL ACTIVITY 84
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2EXPENSES RELATED TO RENTAL ACTIVITY 84
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XI 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2XII 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0387164
IRS990ScheduleD/TotalExpensesPerForm990Amt084
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt084
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DUES PAYING MEMBERS OF THE LABOR UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS IN GOOD STANDING VOTE TO ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LARGE AND UNUSUAL TRANSACTIONS ARE TAKEN BEFORE THE MEMBERSHIP FOR APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 REVIEWED BY THE GOVERNING BODY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MONITORING OF THE INCOME AND EXPENSES ON A REGULAR BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UNITE HERE LOCAL 878
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0920006612
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0530 E FOURTH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ANCHORAGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd099510
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0387262
IRS990/TotalAssetsEOYAmt0387178
IRS990/TotalAssetsGrp/BOYAmt0387262
IRS990/TotalAssetsGrp/EOYAmt0387178
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084
IRS990/TotalFunctionalExpensesGrp/TotalAmt084
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0387262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0387178
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0387262
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0387178
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0530 E FOURTH AVENUE
IRS990/USAddress/CityNm0ANCHORAGE
IRS990/USAddress/StateAbbreviationCd0AK
IRS990/USAddress/ZIPCd099510
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARVIN JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09072726591
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL 878 BUILDING CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0926002174
ReturnHeader/Filer/InCareOfNm0% MARVIN JONES
ReturnHeader/Filer/PhoneNum09072726591
ReturnHeader/Filer/USAddress/AddressLine1Txt0530 E FOURTH AVENUE
ReturnHeader/Filer/USAddress/CityNm0ANCHORAGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AK
ReturnHeader/Filer/USAddress/ZIPCd099510
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821650312
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Alta CPA Group
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt059 Franklin St 2nd Floor
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Annapolis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021401
ReturnHeader/PreparerPersonGrp/PhoneNum04103495101
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey Griffith
ReturnHeader/ReturnTs02025-11-03T10:51:10-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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