Civic Intelligence

Operating Engineers Local 312 H&W

990 • Fiscal year 2024 • EIN 23-7102671

Mar 01, 2023 to Feb 29, 2024 • Filed on Dec 23, 2024

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

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

2024 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.02x

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

2024 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2024

Net Margin

13th percentile

-9.6%

Higher net margin than 13% of similar nonprofits.

2024 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2024

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.

2024 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2024

Asset Growth

28th percentile

1.5%

Faster asset growth than 28% of similar nonprofits.

2024 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

6.3%

Faster revenue growth than 46% of similar nonprofits.

2024 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$19,967,879

Up $300,544 (+1.5%) from 2023

Net Assets

Up

$19,892,468

Up $481,198 (+2.5%) from 2023

Liabilities

Down

$75,411

Down $180,654 (-71%) from 2023

Revenue

Up

$4,406,652

Up $260,366 (+6.3%) from 2023

Expenses

Up

$4,830,997

Up $668,574 (+16%) from 2023

Net Income

Down

-$424,345

Down $408,208 (-2530%) from 2023

Historical Trend

Balance Sheet Trend

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

2024

Assets$19,967,879
Liabilities$75,411
Net Assets$19,892,468

Operations Trend

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

2024

Revenue$4,406,652
Expenses$4,830,997
Net Income-$424,345
Jump To
Filing Snapshot
Filing Period
Mar 1, 2023 to Feb 29, 2024
Signed
Dec 23, 2024
Return Version
2023v5.1
Gross Receipts
$16,813,612
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$19,127,588$19,390,531▲ $262,943
Accounts Receivable$466,028$402,833▼ $63,195
Savings and Temporary Cash Investments$73,719$174,515▲ $100,796
Total Assets$19,667,335$19,967,879▲ $300,544
Liabilities
Accounts Payable and Accrued Expenses$58,300$73,612▲ $15,312
Other Liabilities$197,765$1,799▼ $195,966
Total Liabilities$256,065$75,411▼ $180,654
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,411,270$19,892,468▲ $481,198
Total Net Assets Fund Balance$19,411,270$19,892,468▲ $481,198
Total Liabilities and Net Assets / Fund Balance$19,667,335$19,967,879▲ $300,544
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Blue Cross Blue ShieldClaims Administration450 RIVERCHASE PARKWAY EAST, Birmingham, AL 35298$266,237
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,752,604
Investment Income
$654,048
Other Revenue
$0
Change in Net Assets
$-424,345

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,351,156
Revenue Not Reported on Financial Statements
$55,496
Revenue Not Reported on Form 990
$905,543
Total Revenue per Audited Statements
$5,256,699
Total Revenue per Form 990
$4,406,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$507,147
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---$4,323,850
Fees for Services Management---$93,834
Fees for Service Investment Mgmnt Fees---$70,496
Fees for Services Other---$22,985
Fees for Services Accounting---$13,126
Insurance---$9,793
Fees for Services Legal---$6,300
Office Expenses---$3,639
Conferences and Meetings---$2,467
Other Expenses---$1,836
All Other Expenses---$1,195
Total Functional Expenses$0$0$0$4,830,997

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,830,997
Expenses per Audited Statements$4,775,501
Total Expenses per Audited Statements$4,775,501
Expenses Not Reported on Financial Statements$55,496
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$1,799
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
2024-12-23
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 foe the oversight of the audit. There has been no change in the oversight process.

Raw XML Appendix353 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/PersonNm2JACOB EPPERSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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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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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 FOE THE OVERSIGHT OF THE AUDIT. THERE HAS BEEN NO CHANGE IN THE OVERSIGHT 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:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL #312
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0630108390
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ACT AS COLLECTIVE BARGAINING AGENT ON BEHALF OF ITS MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01751 HIGHWAY 150
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BESSEMER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd035022
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt019667335
IRS990/TotalAssetsEOYAmt019967879
IRS990/TotalAssetsGrp/BOYAmt019667335
IRS990/TotalAssetsGrp/EOYAmt019967879
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt04830997
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0256065
IRS990/TotalLiabilitiesEOYAmt075411
IRS990/TotalLiabilitiesGrp/BOYAmt0256065
IRS990/TotalLiabilitiesGrp/EOYAmt075411
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019411270
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019892468
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt03752604
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0621214
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03785438
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04406652
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019667335
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019967879
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum08009593953
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-23
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/PreparationDt02024-12-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D EISENBERG
ReturnHeader/ReturnTs02024-12-23T16:48:11-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-03-01
ReturnHeader/TaxPeriodEndDt02024-02-29
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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