Liabilities / Assets
100th percentile
Higher debt load relative to assets than 100% of similar nonprofits.
International Brotherhood of Electrical Workers
EIN 94-3099274 • 501(c)5 • Portland, OR
Profile
The purpose of the building association is to own real property on behalf of the ibew local no. 48 union.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.23x
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
98th percentile
Faster revenue growth than 98% of similar nonprofits.
Balance Sheet
Assets
Down$2,122,929
Down $75,642 (-3.4%) from 2013
Liabilities
Flat$2,614,747
Flat from 2013
Net Assets
Down-$491,818
Down $75,642 (-18%) from 2013
Revenue
Up$7,683
Up $3,761 (+96%) from 2013
Expenses
Up$83,325
Up $2,596 (+3.2%) from 2013
Net Income
Up-$75,642
Up $1,165 (+1.5%) from 2013
Trend Graphs
Filings
Most recent year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,122,929
- Liabilities
- $2,614,747
- Net assets
- -$491,818
- Revenue
- $7,683
- Expenses
- $83,325
- Net income
- -$75,642
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Jun 8, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $115,229
Mission and Program Overview
Mission
The purpose of the building association is to own real property on behalf of the ibew local no. 48 union.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,061,355 | $2,031,031 | ▼ $30,324 |
| Investments in Publicly Traded Securities | $106,597 | - | - |
| Savings and Temporary Cash Investments | $30,619 | $91,898 | ▲ $61,279 |
| Total Assets | $2,198,571 | $2,122,929 | ▼ $75,642 |
| Liabilities | |||
| Other Liabilities | $2,614,747 | $2,614,747 | → $0 |
| Total Liabilities | $2,614,747 | $2,614,747 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-416,176 | $-491,818 | ▼ $75,642 |
| Total Net Assets Fund Balance | $-416,176 | $-491,818 | ▼ $75,642 |
| Total Liabilities and Net Assets / Fund Balance | $2,198,571 | $2,122,929 | ▼ $75,642 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,522,321 | $1,209,448 | $2,731,769 |
| Land | $508,710 | - | $508,710 |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| Gary Young | Business Mgr | $169,779 | $169,779 |
| Erik L Richardson | President | $11,294 | $11,294 |
| John Sargent | Treasurer | $7,932 | $7,932 |
| Kathleen Duncan | Recording Se | $4,663 | $4,663 |
| Christina Daniels | Board Member | $3,732 | $3,732 |
| Paul C New | Vice Preside | $1,857 | $1,857 |
| Marjorie Ramirez | Board Member | $1,780 | $1,780 |
| Topher Edwards | Board Member | $1,702 | $1,702 |
| Rodney D Belisle | Board Member | $1,625 | $1,625 |
| Bruce Barnes | Board Member | $1,237 | $1,237 |
| Paul Behrman | Board Member | $1,008 | $1,008 |
| Robert Blair | Board Member | $232 | $232 |
Board Members and Trustees
| Name | Title |
|---|---|
| Wayne J Chow | Board Member |
| Gary Young | Business Mgr. |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $7,683
- Other Revenue
- $0
- Change in Net Assets
- $-75,642
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $83,325 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $83,325 |
| Total Functional Expenses | $0 | $0 | $0 | $83,325 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Ibew Local No. 48 (related Party) | $2,614,747 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 7A
“Ibew local no. 48 holds elections every 3 years whereby the union members elect the business manager as well as other members of the executive board. The members of the ibew local no. 48 executive board are also the executive board for the building association.”
Form 990, Page 6, Part VI, Line 7B
“Yes, there are executive board decisions as spelled out in ibew local no. 48's constitution and by-laws which must be voted upon by the union members.”
Form 990, Page 6, Part VI, Line 11B
“Yes, a copy of form 990 was given to the building association financial assistant and business manager for their review and approval prior to filing with the irs. A copy of form 990 is available to the board members upon request.”
Form 990, Page 6, Part VI, Line 12C
“It is the policy of the building association that the existence of any potential conflicts of interest be disclosed before any transaction is consummated. There exists a continuing responsibility of the board, officers and employees of the building association to scrutinize transactions and outside business interests and relationships for potential conflicts and to immediately ensure they are disclosed.”
Form 990, Page 6, Part VI, Line 19
“The building association's form 990 is available to its members upon request. The building association's activity is combined with that of ibew local no. 48 on the annual labor management report filed with the department of labor (lm-2). This report includes an annual financial statement as well as receipts and disbursements. The lm-2 report is available to the public via the office of labor management's web site. The building association's financial data is combined with that of ibew local no. 48 on annual audited financial statements which are available to members upon request.”
Filing and Contact Details
Filer
- Filer Name
- Electrical Workers Local 48
- EIN
- 94-3099274
- Phone
- 5032564848
- Address
- 15937 NE AIRPORT WAY, PORTLAND, OR 97230-4958
Signing Officer
- Name
- Gary Young
- Title
- Business Manager
- Phone
- 5032564848
- Signed
- 2015-06-08
Organization Details
- Principal Officer
- Gary Young
- Formed
- 1987
- Legal Domicile
- Or
- Voting Board Members
- 12
- Independent Board Members
- 11
- Employees
- 0
Preparer
- Firm
- Schiller & Company Pc
- Address
- 606 SE 117TH AVE 100, VANCOUVER, WA 98683
- Preparer
- Timothy C Schiller
- Phone
- 3609448050
Raw XML Appendix370 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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE PURPOSE OF THE BUILDING ASSOCIATION IS TO OWN REAL PROPERTY ON BEHALF OF THE IBEW LOCAL NO. 48 UNION. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | IBEW LOCAL 48 |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5032564848 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 15937 NE AIRPORT WAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PORTLAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 972304958 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7683 |
| IRS990/CYOtherExpensesAmt | 0 | 83325 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -75642 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 83325 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7683 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 83325 |
| IRS990/Desc | 0 | ELECTRICAL WORKERS LOCAL 48 BUILDING ASSOCIATION (AN ORGANIZATION UNDER A GROUP EXEMPTION OF THE IBEW INTERNATIONAL OFFICE SECTION 501(C)(5)) HOLDS TITLE TO THE BUILDING ON BEHALF OF THE IBEW LOCAL NO. 48. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 47.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 47.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 0.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.20 |
| 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/OtherCompensationAmt | 0 | 51526 |
| 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/OtherCompensationAmt | 8 | 52926 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 1267 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WAYNE J CHOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHRISTINA DANIELS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARJORIE RAMIREZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TOPHER EDWARDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RODNEY D BELISLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BRUCE BARNES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | PAUL BEHRMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBERT BLAIR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | GARY YOUNG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ERIK L RICHARDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JOHN SARGENT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | KATHLEEN DUNCAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | PAUL C NEW |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 106794 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 3732 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 1780 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 1702 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 1625 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 1237 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 1008 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 232 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 116853 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 11294 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 6665 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 4663 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 1857 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BUSINESS MGR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | RECORDING SE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 6718 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 114264 |
| IRS990/GrossReceiptsAmt | 0 | 115229 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 965 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 965 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 106597 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1209448 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2061355 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2031031 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3240479 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 107546 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE PURPOSE OF THE BUILDING ASSOCIATION IS TO OWN REAL PROPERTY ON BEHALF OF THE IBEW LOCAL NO. 48 UNION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -416176 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -491818 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 6718 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 6718 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2614747 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2614747 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | GARY YOUNG |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 3922 |
| IRS990/PYOtherExpensesAmt | 0 | 80729 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -76807 |
| IRS990/PYTotalExpensesAmt | 0 | 80729 |
| IRS990/PYTotalRevenueAmt | 0 | 3922 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -75642 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 30619 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 91898 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1522321 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1209448 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2731769 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 508710 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 508710 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2614747 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | IBEW LOCAL NO. 48 (RELATED PARTY) |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2031031 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2614747 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 106794 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 116853 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 51526 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 52926 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | WAYNE J CHOW |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | GARY YOUNG |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | BUSINESS MGR. |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 158320 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 169779 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | IBEW LOCAL NO. 48 HOLDS ELECTIONS EVERY 3 YEARS WHEREBY THE UNION MEMBERS ELECT THE BUSINESS MANAGER AS WELL AS OTHER MEMBERS OF THE EXECUTIVE BOARD. THE MEMBERS OF THE IBEW LOCAL NO. 48 EXECUTIVE BOARD ARE ALSO THE EXECUTIVE BOARD FOR THE BUILDING ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | YES, THERE ARE EXECUTIVE BOARD DECISIONS AS SPELLED OUT IN IBEW LOCAL NO. 48'S CONSTITUTION AND BY-LAWS WHICH MUST BE VOTED UPON BY THE UNION MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | YES, A COPY OF FORM 990 WAS GIVEN TO THE BUILDING ASSOCIATION FINANCIAL ASSISTANT AND BUSINESS MANAGER FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. A COPY OF FORM 990 IS AVAILABLE TO THE BOARD MEMBERS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | IT IS THE POLICY OF THE BUILDING ASSOCIATION THAT THE EXISTENCE OF ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED BEFORE ANY TRANSACTION IS CONSUMMATED. THERE EXISTS A CONTINUING RESPONSIBILITY OF THE BOARD, OFFICERS AND EMPLOYEES OF THE BUILDING ASSOCIATION TO SCRUTINIZE TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY ENSURE THEY ARE DISCLOSED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BUILDING ASSOCIATION'S FORM 990 IS AVAILABLE TO ITS MEMBERS UPON REQUEST. THE BUILDING ASSOCIATION'S ACTIVITY IS COMBINED WITH THAT OF IBEW LOCAL NO. 48 ON THE ANNUAL LABOR MANAGEMENT REPORT FILED WITH THE DEPARTMENT OF LABOR (LM-2). THIS REPORT INCLUDES AN ANNUAL FINANCIAL STATEMENT AS WELL AS RECEIPTS AND DISBURSEMENTS. THE LM-2 REPORT IS AVAILABLE TO THE PUBLIC VIA THE OFFICE OF LABOR MANAGEMENT'S WEB SITE. THE BUILDING ASSOCIATION'S FINANCIAL DATA IS COMBINED WITH THAT OF IBEW LOCAL NO. 48 ON ANNUAL AUDITED FINANCIAL STATEMENTS WHICH ARE AVAILABLE TO MEMBERS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine2Txt | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | IBEW LOCAL NO 48 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 930196209 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C5 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | OR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | UNION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 15937 NE AIRPORT WAY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | PORTLAND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 972304958 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | true |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2198571 |
| IRS990/TotalAssetsEOYAmt | 0 | 2122929 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2198571 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2122929 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 83325 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2614747 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2614747 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2614747 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2614747 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -416176 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -491818 |
| IRS990/TotalOtherCompensationAmt | 0 | 105719 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 7683 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 7683 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2198571 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2122929 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 259442 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | -416176 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | -491818 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 15937 NE AIRPORT WAY |
| IRS990/USAddress/CityNm | 0 | PORTLAND |
| IRS990/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/USAddress/ZIPCd | 0 | 972304958 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 12 |
| IRS990/VotingMembersIndependentCnt | 0 | 11 |
| IRS990/WebsiteAddressTxt | 0 | IBEW48.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GARY YOUNG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BUSINESS MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5032564848 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-06-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ELECTRICAL WORKERS LOCAL 48 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | BUILDING ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ELEC |
| ReturnHeader/Filer/EIN | 0 | 943099274 |
| ReturnHeader/Filer/PhoneNum | 0 | 5032564848 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 15937 NE AIRPORT WAY |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PORTLAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 972304958 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 911829853 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SCHILLER & COMPANY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 606 SE 117TH AVE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | VANCOUVER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 98683 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3609448050 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-06-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TIMOTHY C SCHILLER |
| ReturnHeader/ReturnTs | 0 | 2015-07-10T12:50:57-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.