Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
990 • Fiscal year 2014 • EIN 93-0872356
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Liabilities / Revenue
51st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Down$0
Down $178,195 (-100%) from 2013
Net Assets
Down$0
Down $146,130 (-100%) from 2013
Liabilities
Down$0
Down $32,065 (-100%) from 2013
Revenue
$57,105
No earlier filing loaded for comparison.
Expenses
Down$116,489
Down $370,014 (-76%) from 2013
Net Income
-$59,384
No earlier filing loaded for comparison.
The International Brotherhood of Boilermakers, Iron Shipbuilders. Blacksmiths, Forgers & Helpers, Local Lodge Number 500 (Local 500) is a trade union established to represent individuals working in various employment fields, including the boilermaker and related trades. The union promotes employment of union members, organizes employees, settles grievances, negotiates labor contracts and provides various programs for the benefit of its members.
The corporation is organized to function as a local union affiliated with the International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths, Forgers and Helpers. The purposes are entirely benevolent and protective for its members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $163,568 | $0 | ▼ $163,568 |
| Cash and Non-Interest-Bearing Accounts | $14,627 | $0 | ▼ $14,627 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $178,195 | $0 | ▼ $178,195 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $25,000 | - | - |
| Accounts Payable and Accrued Expenses | $7,065 | - | - |
| Total Liabilities | $32,065 | $0 | ▼ $32,065 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $146,130 | $0 | ▼ $146,130 |
| Total Net Assets Fund Balance | $146,130 | $0 | ▼ $146,130 |
| Total Liabilities and Net Assets / Fund Balance | $178,195 | $0 | ▼ $178,195 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Doug Velarud | Interim Business Manager | FT | $52,033 | $52,033 |
| Darin McCarthy | Former Bus Mgr/Sec-Treas | FT | $27,525 | $27,525 |
| Steve Burger | Trustee | - | $7,981 | $7,981 |
| Name | Title |
|---|---|
| Mike Bradley | President |
| Kurt Wubbenhorst | Vice President |
| Glenn Barker | Trustee |
| Jerald Thorp | Inside Guard |
| Joel Belgarde | Recording Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $99,428 |
| Other Expenses | $16,986 |
| Grants and Similar Amounts Paid | $75 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $35,145 |
| Other Salaries and Wages | - | - | - | $30,146 |
| Pension Plan Contributions | - | - | - | $18,117 |
| Other Employee Benefits | - | - | - | $11,022 |
| Payments to Affiliates | - | - | - | $6,113 |
| Payroll Taxes | - | - | - | $4,998 |
| Occupancy | - | - | - | $2,170 |
| Fees for Services Accounting | - | - | - | $1,935 |
| Depreciation Depletion | - | - | - | $1,381 |
| Information Technology | - | - | - | $1,131 |
| Office Expenses | - | - | - | $1,074 |
| Interest | - | - | - | $728 |
| Other Expenses | - | - | - | $250 |
| Grants to Domestic Orgs | - | - | - | $75 |
| Total Functional Expenses | $0 | $0 | $0 | $116,489 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $116,489 |
| Total Expenses per Audited Statements | $116,489 |
| Total Expenses per Form 990 | $116,489 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“Local 500 is a qualified labor union local with dues paying members. Eligibility and application for membership shall be in accordance with the International Brotherhood Constitution and International Brotherhood policy as established by the International Executive Council. An applicant for membership in the Brotherhood shall be one who has reached the minimum working age prescribed by statutory laws regardless of race, creed, color, sex, or national origin and who is working at some branch of the trade or employed in a shop, plant, or industrial facility where the International Brotherhood has jurisdiction at the time of making application and who, if a former member, has been suspended from membership for non-payment of dues for more than 48 continuous months. Generally, all members in good standing of Local 500 are entitled to be seated and to participate in meetings, vote in elections, have the right to express their views, arguments, or opinions upon any business properly before the meeting subject to the Constitutions and Local 500's bylaws.”
“Members nominate and elect officers to the Executive Board in accordance with the Constitution. All elections are by all-mail ballot in accordance with instructions from the International president.”
“During the year ended June 30, 2014, Local 500 ceased operations and all assets and liabilities were transferred to Local 242. During this terminal year, some of the governance decisions were assumed by International and by Local 242.”
“During the year ended June 30, 2014, Local 500 ceased operations and all assets and liabilities were transferred to Local 242. The Form 990 was prepared under the guidance of the Local 242's management by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. Draft copies of Local 500's tax return were reviewed for accuracy and completeness by the business manager / secretary-treasurer of Local 242. All questions, concerns or issues raised by the business manager / secretary-treasurer were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the Executive Board of Local 242 for its review and approval. All additional questions, concerns or issues raised by the Executive Board of Local 242 were addressed and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed, approved and filed by the Executive Board of Local 242.”
“The Business Manager / Secretary-Treasurer of the Local is compensated as a foreman under the terms of the Boilermakers Western States Agreement. This is a collectively bargained agreement between the Western States Joint Council of Boilermakers and Allied Trades and signatory employers in the represented industries.”
“Local 500's governing documents, financial statements and Form 990 are available to the general public upon written request sent to 6404 North Pittsburg, Spokane WA 99217-7553.”
“Transfer to successor organization -86,746.”
“During the year ended June 30, 2014, Local 500 ceased operations and all assets and liabilities were transferred to Local 242. During this terminal year, the responsibility for the audit of the organization's financial statements were assumed by Local 242.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 7065 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | The corporation is organized to function as a local union affiliated with the International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths, Forgers and Helpers. The purposes are entirely benevolent and protective for its members. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | Boilermakers Lodge 242 |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5094891891 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 6404 North Pittsburg |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Spokane |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | WA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 992177553 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 14627 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 35145 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 46087 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 75 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 16986 |
| IRS990/CYOtherRevenueAmt | 0 | 11018 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -59384 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 99428 |
| IRS990/CYTotalExpensesAmt | 0 | 116489 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 57105 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1381 |
| IRS990/Desc | 0 | Local 500 organizes employees, settles grievances and negotiates labor contracts for the benefit of employees in the boilermaker and related trades. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1935 |
| IRS990/FinalReturnInd | 0 | X |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Doug Velarud |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Darin McCarthy |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Mike Bradley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Kurt Wubbenhorst |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Joel Belgarde |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Jerald Thorp |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Steve Burger |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Glenn Barker |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 52033 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 27525 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 7981 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Interim Business Manager |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Former Bus Mgr/Sec-Treas |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Recording Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Inside Guard |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 75 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 57105 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1131 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 728 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 163568 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 46087 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The International Brotherhood of Boilermakers, Iron Shipbuilders. Blacksmiths, Forgers & Helpers, Local Lodge Number 500 (Local 500) is a trade union established to represent individuals working in various employment fields, including the boilermaker and related trades. The union promotes employment of union members, organizes employees, settles grievances, negotiates labor contracts and provides various programs for the benefit of its members. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 25000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 146130 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 2170 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1074 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -86746 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 11022 |
| IRS990/OtherExpensesGrp/Desc | 0 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 1 | Dues and subscriptions |
| IRS990/OtherExpensesGrp/Desc | 2 | Taxes and licenses |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1803 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 401 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 250 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Training Center reimbu |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11018 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 11018 |
| IRS990/OtherRevenueTotalAmt | 0 | 11018 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 30146 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 6113 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4998 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 18117 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Doug Velarud |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 215638 |
| IRS990/PYOtherRevenueAmt | 0 | 50754 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 248651 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -187098 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 270865 |
| IRS990/PYTotalExpensesAmt | 0 | 486503 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 299405 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -59384 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 116489 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 57105 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 116489 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 57105 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 57105 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 116489 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleN/AssetsDistributedInd | 0 | 1 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 0 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 1 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 0 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | Non-interest bearing cash after expenses of $10,477 were paid |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 1 | Land, buildings and equipment |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1 | 0 | Boilermakers Lodge 242 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1 | 1 | Boilermakers Lodge 242 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2013-12-31 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 1 | 2013-10-01 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 910268101 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 1 | 910268101 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 1338 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 1 | 628130 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 5 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 1 | 5 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | Amount in bank accounts on 10/1/2013. |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 1 | Fair market value derived from the final LM2 filed. |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1 | 0 | 6404 North Pittsburg |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1 | 1 | 6404 North Pittsburg |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City | 0 | Spokane |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City | 1 | Spokane |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State | 0 | WA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State | 1 | WA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode | 0 | 992177553 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode | 1 | 992177553 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 0 |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | Person(s) Involved: Steve Burger, Marcia Vasend, and Douglas Veralrud |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 1 | Explanation of Involvement: These individuals were involved in the winding down process of the organization. |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 2e: |
| IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I, Line 2e: |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Local 500 is a qualified labor union local with dues paying members. Eligibility and application for membership shall be in accordance with the International Brotherhood Constitution and International Brotherhood policy as established by the International Executive Council. An applicant for membership in the Brotherhood shall be one who has reached the minimum working age prescribed by statutory laws regardless of race, creed, color, sex, or national origin and who is working at some branch of the trade or employed in a shop, plant, or industrial facility where the International Brotherhood has jurisdiction at the time of making application and who, if a former member, has been suspended from membership for non-payment of dues for more than 48 continuous months. Generally, all members in good standing of Local 500 are entitled to be seated and to participate in meetings, vote in elections, have the right to express their views, arguments, or opinions upon any business properly before the meeting subject to the Constitutions and Local 500's bylaws. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Members nominate and elect officers to the Executive Board in accordance with the Constitution. All elections are by all-mail ballot in accordance with instructions from the International president. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | During the year ended June 30, 2014, Local 500 ceased operations and all assets and liabilities were transferred to Local 242. During this terminal year, some of the governance decisions were assumed by International and by Local 242. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | During the year ended June 30, 2014, Local 500 ceased operations and all assets and liabilities were transferred to Local 242. The Form 990 was prepared under the guidance of the Local 242's management by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. Draft copies of Local 500's tax return were reviewed for accuracy and completeness by the business manager / secretary-treasurer of Local 242. All questions, concerns or issues raised by the business manager / secretary-treasurer were addressed and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the Executive Board of Local 242 for its review and approval. All additional questions, concerns or issues raised by the Executive Board of Local 242 were addressed and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed, approved and filed by the Executive Board of Local 242. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Business Manager / Secretary-Treasurer of the Local is compensated as a foreman under the terms of the Boilermakers Western States Agreement. This is a collectively bargained agreement between the Western States Joint Council of Boilermakers and Allied Trades and signatory employers in the represented industries. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Local 500's governing documents, financial statements and Form 990 are available to the general public upon written request sent to 6404 North Pittsburg, Spokane WA 99217-7553. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Transfer to successor organization -86,746. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | During the year ended June 30, 2014, Local 500 ceased operations and all assets and liabilities were transferred to Local 242. During this terminal year, the responsibility for the audit of the organization's financial statements were assumed by Local 242. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part XI, line 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XII, Line 2c: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 1 |
| IRS990/TotalAssetsBOYAmt | 0 | 178195 |
| IRS990/TotalAssetsEOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 178195 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 46087 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 116489 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 32065 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 32065 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 146130 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 87539 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11018 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 57105 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 178195 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 146130 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 6404 North Pittsburg |
| IRS990/USAddress/City | 0 | Spokane |
| IRS990/USAddress/State | 0 | WA |
| IRS990/USAddress/ZIPCode | 0 | 992177553 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Mark Keffeler |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Bus Mgr/Sec-Treas of Local 242 |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5094891891 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-12-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | International Brotherhood of Boilermaker Local 500 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INTE |
| ReturnHeader/Filer/EIN | 0 | 930872356 |
| ReturnHeader/Filer/PhoneNum | 0 | 5094891891 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 6404 North Pittsburg |
| ReturnHeader/Filer/USAddress/City | 0 | Spokane |
| ReturnHeader/Filer/USAddress/State | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 992177553 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 910614823 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | SCHOEDEL & SCHOEDEL CPAS PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 422 W RIVERSIDE AVE STE 1420 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | SPOKANE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 992010395 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5097472158 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-12-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SCOTT OPPERUD CPA |
| ReturnHeader/ReturnTs | 0 | 2014-12-10T18:19:47-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-06-30 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
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