Civic Intelligence

Operating Engineers Local 312 H&W

990 • Fiscal year 2020 • EIN 23-7102671

Mar 01, 2019 to Feb 29, 2020 • Filed on Dec 15, 2020

Organization ProfileN/A

View Organization Page

100 Crescent Centre Parkway No 40Tucker, GA 30084

(800) 959-3953

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

41st percentile

0.01x

Higher debt load relative to revenue than 41% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2020

Asset Growth

49th percentile

6.6%

Faster asset growth than 49% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

30th percentile

-7.0%

Faster revenue growth than 30% of similar nonprofits.

2020 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$19,184,000

Up $1,184,205 (+6.6%) from 2019

Net Assets

Up

$19,139,398

Up $1,190,543 (+6.6%) from 2019

Liabilities

Down

$44,602

Down $6,338 (-12%) from 2019

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin77th percentile

Revenue

Down

$4,630,509

Down $346,032 (-7.0%) from 2019

Expenses

Down

$3,533,056

Down $37,166 (-1.0%) from 2019

Net Income

Down

$1,097,453

Down $308,866 (-22%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

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

$30M$20M$10M$0Assets 2010: $8,874,369Liabilities 2010: $10,419Net Assets 2010: $8,863,9502010Assets 2011: $10,190,680Liabilities 2011: $13,366Net Assets 2011: $10,177,3142011Assets 2012: $11,622,288Liabilities 2012: $14,294Net Assets 2012: $11,607,9942012Assets 2013: $12,739,666Liabilities 2013: $30,392Net Assets 2013: $12,709,2742013Assets 2014: $13,413,602Liabilities 2014: $39,908Net Assets 2014: $13,373,6942014Assets 2015: $14,628,659Liabilities 2015: $11,062Net Assets 2015: $14,617,5972015Assets 2016: $15,010,821Liabilities 2016: $29,173Net Assets 2016: $14,981,6482016Assets 2017: $15,478,511Liabilities 2017: $44,720Net Assets 2017: $15,433,7912017Assets 2018: $16,630,065Liabilities 2018: $39,330Net Assets 2018: $16,590,7352018Assets 2019: $17,999,795Liabilities 2019: $50,940Net Assets 2019: $17,948,8552019Assets 2020: $19,184,000Liabilities 2020: $44,602Net Assets 2020: $19,139,3982020Assets 2021: $20,075,859Liabilities 2021: $37,096Net Assets 2021: $20,038,7632021Assets 2022: $20,863,921Liabilities 2022: $60,742Net Assets 2022: $20,803,1792022Assets 2023: $19,667,335Liabilities 2023: $256,065Net Assets 2023: $19,411,2702023Assets 2024: $19,967,879Liabilities 2024: $75,411Net Assets 2024: $19,892,4682024Assets 2025: $20,758,167Liabilities 2025: $40,933Net Assets 2025: $20,717,2342025

Highlighted filing

2020

Assets$19,184,000
Liabilities$44,602
Net Assets$19,139,398
Open 2020 Filing

Operations Trend

Revenue Growth30th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,390,0242010Expenses 2011: $2,506,2412011Expenses 2012: $2,038,7072012Expenses 2013: $2,392,5602013Revenue 2014: $3,592,110Expenses 2014: $2,927,830Net Income 2014: $664,2802014Revenue 2015: $4,263,490Expenses 2015: $3,019,587Net Income 2015: $1,243,9032015Revenue 2016: $4,323,885Expenses 2016: $3,926,086Net Income 2016: $397,7992016Revenue 2017: $3,975,521Expenses 2017: $3,570,170Net Income 2017: $405,3512017Revenue 2018: $4,558,271Expenses 2018: $3,491,116Net Income 2018: $1,067,1552018Revenue 2019: $4,976,541Expenses 2019: $3,570,222Net Income 2019: $1,406,3192019Revenue 2020: $4,630,509Expenses 2020: $3,533,056Net Income 2020: $1,097,4532020Revenue 2021: $3,995,138Expenses 2021: $3,504,834Net Income 2021: $490,3042021Revenue 2022: $4,492,144Expenses 2022: $3,698,730Net Income 2022: $793,4142022Revenue 2023: $4,146,286Expenses 2023: $4,162,423Net Income 2023: -$16,1372023Revenue 2024: $4,406,652Expenses 2024: $4,830,997Net Income 2024: -$424,3452024Revenue 2025: $4,992,541Expenses 2025: $4,515,029Net Income 2025: $477,5122025

Highlighted filing

2020

Revenue$4,630,509
Expenses$3,533,056
Net Income$1,097,453
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Mar 1, 2019 to Feb 29, 2020
Signed
Dec 15, 2020
Return Version
2019v5.1
Gross Receipts
$4,630,509
Mission and Program Overview

Mission

The purpose of the fund is to provide health and welfare benefits to eligible participants and their beneficiaries in accordance with a collective bargaining agreement between local union 312 of the international union of operting engineers and signatory employers.

The fund's purpose is to provide health and welfare benefits to eligible participants and their dependents under terms of various collective bargaining agreements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$17,948,855$19,139,398▲ $1,190,543
Investments in Publicly Traded Securities$11,670,300$12,278,298▲ $607,998
Savings and Temporary Cash Investments$5,840,189$6,202,323▲ $362,134
Accounts Receivable$486,944$681,861▲ $194,917
Prepaid Expenses and Deferred Charges$2,363$21,519▲ $19,156
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Cash and Non-Interest-Bearing Accounts$-1$-1→ $0
Total Assets$17,999,795$19,184,000▲ $1,184,205
Liabilities
Accounts Payable and Accrued Expenses$50,940$44,602▼ $6,338
Total Liabilities$50,940$44,602▼ $6,338
Net Assets / Fund Balance
Total Net Assets Fund Balance$17,948,855$19,139,398▲ $1,190,543
Total Liabilities and Net Assets / Fund Balance$17,999,795$19,184,000▲ $1,184,205
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Benjamin HammTrustee
Jacob EppersonTrustee
James GuarnieriTrustee
Jo Ellen TomberlinTrustee
Keith BrownTrustee
Lee BaileyTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,229,376
Investment Income
$401,133
Other Revenue
$0
Change in Net Assets
$1,097,453

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,630,509
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$93,090
Total Revenue per Audited Statements
$4,723,599
Total Revenue per Form 990
$4,630,509
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$225,369
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
Benefits to Members---$3,307,687
Fees for Services Other---$113,663
Fees for Service Investment Mgmnt Fees---$56,891
Fees for Services Accounting---$13,000
Office Expenses---$11,981
Conferences and Meetings---$10,605
Fees for Services Legal---$10,253
Insurance---$7,217
Other Expenses---$1,759
Total Functional Expenses$0$0$0$3,533,056

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,533,056
Total Expenses per Audited Statements$3,533,056
Total Expenses per Form 990$3,533,056
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 B, Line 11B

“The form 990 was provided to the board of trustees for review prior to filing”

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

“Each trustee is required to review the conflict of interest policy annually and disclose any conflicts.”

Form 990, Part VI, Section C, Line 18

“The fund makes its governing documents available upon request.”

Form 990, Part VI, Section C, Line 19

“The fund makes its governing documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Operating Engineers Local 312 H&w
EIN
23-7102671
Phone
8009593953
Address
100 CRESCENT CENTRE PARKWAY NO 40, TUCKER, GA 30084

Signing Officer

Name
Jacob Epperson
Title
Trustee
Phone
8009593953
Signed
2020-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacob Epperson
Formed
1971
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Carr Riggs & Ingram LLC
Address
4004 SUMMIT BLVD NE SUITE 800, ATLANTA, GA 30319
Preparer
K Shannon Clack
Phone
7703948000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The trust established under the plan to hold the plan's assets is qualified pursuant to section 501(c)(9) of the internal revenue code (irc) as a tax-exempt organization. The trust has obtained a favorable tax determination letter from the internal revenue service (irs), and the board and plan's legal counsel believe that the trust and the plan, as amended, continue to qualify and to operate in accordance with applicable provisions of the irc. U.s. Gaap requires plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan is subject to routine audits by taxing jurisdictions; there are currently no audits for any tax periods in progress.”

Raw XML Appendix318 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
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AS A TAX-EXEMPT ORGANIZATION. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS), AND THE BOARD AND PLAN'S LEGAL COUNSEL BELIEVE THAT THE TRUST AND THE PLAN, AS AMENDED, CONTINUE TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH TRUSTEE IS REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FUND MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019139398
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IRS990/TotalProgramServiceRevenueAmt04229376
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04630509
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04630509
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IRS990/UnrelatedBusIncmOverLimitInd00
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-15
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ReturnHeader/FilingSecurityInformation/IPTm009:26:42
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721396621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARR RIGGS & INGRAM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04004 SUMMIT BLVD NE SUITE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
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ReturnHeader/PreparerPersonGrp/PhoneNum07703948000
ReturnHeader/PreparerPersonGrp/PreparationDt02020-12-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0K SHANNON CLACK
ReturnHeader/ReturnTs02020-12-15T09:41:39-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-03-01
ReturnHeader/TaxPeriodEndDt02020-02-29
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,184,000
Liabilities
$44,602
Net assets
$19,139,398
Revenue
$4,630,509
Expenses
$3,533,056
Net income
$1,097,453
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$20.8$0.04$20.7$4.99$4.52$0.48
2024Detailed filing. Detailed filing data is available for this year.$20.0$0.08$19.9$4.41$4.83$0.42
2023Detailed filing. Detailed filing data is available for this year.$19.7$0.26$19.4$4.15$4.16$0.02
2022Detailed filing. Detailed filing data is available for this year.$20.9$0.06$20.8$4.49$3.70$0.79
2021Detailed filing. Detailed filing data is available for this year.$20.1$0.04$20.0$4.00$3.50$0.49
2020Detailed filing. Detailed filing data is available for this year.$19.2$0.04$19.1$4.63$3.53$1.10
2019Detailed filing. Detailed filing data is available for this year.$18.0$0.05$17.9$4.98$3.57$1.41
2018Detailed filing. Detailed filing data is available for this year.$16.6$0.04$16.6$4.56$3.49$1.07
2017Detailed filing. Detailed filing data is available for this year.$15.5$0.04$15.4$3.98$3.57$0.41
2016Detailed filing. Detailed filing data is available for this year.$15.0$0.03$15.0$4.32$3.93$0.40
2015Detailed filing. Detailed filing data is available for this year.$14.6$0.01$14.6$4.26$3.02$1.24
2014Detailed filing. Detailed filing data is available for this year.$13.4$0.04$13.4$3.59$2.93$0.66
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$0.03$12.7$2.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$0.01$11.6$2.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$0.01$10.2$2.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.87$0.01$8.86$2.39