Civic Intelligence

Operating Engineers Local 312 H&W

990 • Fiscal year 2023 • EIN 23-7102671

Mar 01, 2022 to Feb 28, 2023 • Filed on Dec 08, 2023

Organization ProfileNA

View Organization Page

100 Crescent Centre Parkway 340Tucker, GA 30084

(800) 959-3953

Siviq Scores

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

Liabilities / Assets

46th percentile

0.01x

Higher debt load relative to assets than 46% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.06x

Higher debt load relative to revenue than 61% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Net Margin

36th percentile

-0.4%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2023 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2023

Asset Growth

20th percentile

-5.7%

Faster asset growth than 20% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

20th percentile

-7.7%

Faster revenue growth than 20% of similar nonprofits.

2023 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$19,667,335

Down $1,196,586 (-5.7%) from 2022

Net Assets

Down

$19,411,270

Down $1,391,909 (-6.7%) from 2022

Liabilities

Up

$256,065

Up $195,323 (+322%) from 2022

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin36th percentile

Revenue

Down

$4,146,286

Down $345,858 (-7.7%) from 2022

Expenses

Up

$4,162,423

Up $463,693 (+13%) from 2022

Net Income

Down

-$16,137

Down $809,551 (-102%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth20th 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

2023

Assets$19,667,335
Liabilities$256,065
Net Assets$19,411,270
Open 2023 Filing

Operations Trend

Revenue Growth20th 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

2023

Revenue$4,146,286
Expenses$4,162,423
Net Income-$16,137
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Mar 1, 2022 to Feb 28, 2023
Signed
Dec 8, 2023
Return Version
2022v5.0
Gross Receipts
$19,174,048
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 provided health and welfare benefits to eligible participants and their beneficiaries

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$19,935,879$19,127,588▼ $808,291
Accounts Receivable$433,640$466,028▲ $32,388
Savings and Temporary Cash Investments$494,402$73,719▼ $420,683
Total Assets$20,863,921$19,667,335▼ $1,196,586
Liabilities
Other Liabilities$0$197,765▲ $197,765
Accounts Payable and Accrued Expenses$60,742$58,300▼ $2,442
Total Liabilities$60,742$256,065▲ $195,323
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,803,179$19,411,270▼ $1,391,909
Total Net Assets Fund Balance$20,803,179$19,411,270▼ $1,391,909
Total Liabilities and Net Assets / Fund Balance$20,863,921$19,667,335▼ $1,196,586
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Keith BrownChairman
Jacob EppersonTrustee
James GuarnieriTrustee
Jo Ellen TomberlinTrustee
Lee BaileyTrustee
Richard MoseleyTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Blue Cross Blue ShieldClaims Administration450 RIVERCHASE PARKWAY EAST, Birmingham, AL 35298$274,806
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,791,364
Investment Income
$354,922
Other Revenue
$0
Change in Net Assets
$-16,137

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,073,807
Revenue Not Reported on Financial Statements
$72,479
Revenue Not Reported on Form 990
$-1,375,772
Total Revenue per Audited Statements
$2,698,035
Total Revenue per Form 990
$4,146,286
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$528,842
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---$3,633,581
Fees for Services Management---$95,130
Fees for Service Investment Mgmnt Fees---$72,479
Fees for Services Other---$24,937
Fees for Services Accounting---$16,179
Insurance---$10,011
Fees for Services Legal---$7,420
Office Expenses---$3,233
Other Expenses---$1,849
Conferences and Meetings---$1,298
All Other Expenses---$1,145
Total Functional Expenses$0$0$0$4,162,423

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,162,423
Expenses per Audited Statements$4,089,944
Total Expenses per Audited Statements$4,089,944
Expenses Not Reported on Financial Statements$72,479
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Brokers$197,765
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

“Form 990 is presented to the board of trustees for review. The return is reviewed and accepted. Any changes are made prior to filing.”

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

“The organization reviews its conflict of interest policy on a regular basis and requires trustees to acknowledge their adherence to policy guidelines”

Form 990, Part VI, Section C, line 19

“The organization makes its financial statements and governing documents available to the public upon written request”

Filing and Contact Details

Filer

Filer Name
Operating Engineers Local 312 H&w
EIN
23-7102671
Phone
8009593953
Address
100 CRESCENT CENTRE PARKWAY 340, TUCKER, GA 30084

Signing Officer

Name
Keith Brown
Title
Chairman
Phone
8009593953
Signed
2023-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Brown
Formed
1971
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Steven D Eisenberg CPA Pa
Address
7700 CONGRESS AVENUE STE 1128, BOCA RATON, FL 33487
Preparer
Steven D Eisenberg
Phone
9548469490
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“The board of trustees are responsible for oversight of the audit. There has been no change in this process.”

Raw XML Appendix329 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/ActivitiesConductedPrtshpInd00
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IRS990/AllOtherExpensesGrp/TotalAmt01145
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IRS990/BooksInCareOfDetail/USAddress/CityNm0TUCKER
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0KEITH BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm1LEE BAILEY
IRS990/Form990PartVIISectionAGrp/PersonNm2JACOB EPPERSON
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES GUARNIERI
IRS990/Form990PartVIISectionAGrp/PersonNm4JO ELLEN TOMBERLIN
IRS990/Form990PartVIISectionAGrp/PersonNm5RICHARD MOSELEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-120732
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt014907030
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
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IRS990/InvestmentInJointVentureInd00
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IRS990/LoanOutstandingInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE 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.
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES FOR REVIEW. THE RETURN IS REVIEWED AND ACCEPTED. ANY CHANGES ARE MADE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REVIEWS ITS CONFLICT OF INTEREST POLICY ON A REGULAR BASIS AND REQUIRES TRUSTEES TO ACKNOWLEDGE THEIR ADHERENCE TO POLICY GUIDELINES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES ARE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT. THERE HAS BEEN NO CHANGE IN THIS PROCESS.
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt020863921
IRS990/TotalAssetsEOYAmt019667335
IRS990/TotalAssetsGrp/BOYAmt020863921
IRS990/TotalAssetsGrp/EOYAmt019667335
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt04162423
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt060742
IRS990/TotalLiabilitiesEOYAmt0256065
IRS990/TotalLiabilitiesGrp/BOYAmt060742
IRS990/TotalLiabilitiesGrp/EOYAmt0256065
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt020803179
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019411270
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt03791364
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0475654
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03670632
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04146286
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt020863921
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019667335
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 CRESCENT CENTRE PARKWAY 340
IRS990/USAddress/CityNm0TUCKER
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030084
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08009593953
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-12-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATING ENGINEERS LOCAL 312 H&W
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0237102671
ReturnHeader/Filer/PhoneNum08009593953
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 CRESCENT CENTRE PARKWAY 340
ReturnHeader/Filer/USAddress/CityNm0TUCKER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030084
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650140643
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN D EISENBERG CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07700 CONGRESS AVENUE STE 1128
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOCA RATON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033487
ReturnHeader/PreparerPersonGrp/PhoneNum09548469490
ReturnHeader/PreparerPersonGrp/PreparationDt02023-12-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D EISENBERG
ReturnHeader/ReturnTs02023-12-14T20:31:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEITH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BROWN
ReturnHeader/TaxPeriodBeginDt02022-03-01
ReturnHeader/TaxPeriodEndDt02023-02-28
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,667,335
Liabilities
$256,065
Net assets
$19,411,270
Revenue
$4,146,286
Expenses
$4,162,423
Net income
-$16,137
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