Civic Intelligence

Operating Engineers Local 428 Vacation

990 • Fiscal year 2023 • EIN 23-7135778

Oct 01, 2022 to Sep 30, 2023 • Filed on Aug 14, 2024

Organization ProfileN/A

View Organization Page

2550 W Union Hills Dr Ste 290Phoenix, AZ 85027

(602) 249-3582

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.90x

Higher debt load relative to assets than 93% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

96th percentile

0.96x

Higher debt load relative to revenue than 96% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Net Margin

51st percentile

3.5%

Higher net margin than 51% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2023 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2023

Asset Growth

82nd percentile

20%

Faster asset growth than 82% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

21%

Faster revenue growth than 75% of similar nonprofits.

2023 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$1,669,274

Up $277,299 (+20%) from 2022

Net Assets

Up

$172,383

Up $55,187 (+47%) from 2022

Liabilities

Up

$1,496,891

Up $222,112 (+17%) from 2022

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin51st percentile

Revenue

Up

$1,560,840

Up $267,051 (+21%) from 2022

Expenses

Up

$1,505,653

Up $228,600 (+18%) from 2022

Net Income

Up

$55,187

Up $38,451 (+230%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2019: $1,048,016Liabilities 2019: $993,261Net Assets 2019: $54,7552019Assets 2020: $1,396,982Liabilities 2020: $1,307,480Net Assets 2020: $89,5022020Assets 2021: $1,276,095Liabilities 2021: $1,175,635Net Assets 2021: $100,4602021Assets 2022: $1,391,975Liabilities 2022: $1,274,779Net Assets 2022: $117,1962022Assets 2023: $1,669,274Liabilities 2023: $1,496,891Net Assets 2023: $172,3832023Assets 2024: $1,872,641Liabilities 2024: $1,644,217Net Assets 2024: $228,4242024

Highlighted filing

2023

Assets$1,669,274
Liabilities$1,496,891
Net Assets$172,383
Open 2023 Filing

Operations Trend

Revenue Growth75th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2019: $1,009,115Expenses 2019: $1,013,187Net Income 2019: -$4,0722019Revenue 2020: $1,314,661Expenses 2020: $1,279,914Net Income 2020: $34,7472020Revenue 2021: $1,191,216Expenses 2021: $1,180,258Net Income 2021: $10,9582021Revenue 2022: $1,293,789Expenses 2022: $1,277,053Net Income 2022: $16,7362022Revenue 2023: $1,560,840Expenses 2023: $1,505,653Net Income 2023: $55,1872023Revenue 2024: $1,717,358Expenses 2024: $1,661,317Net Income 2024: $56,0412024

Highlighted filing

2023

Revenue$1,560,840
Expenses$1,505,653
Net Income$55,187
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Aug 14, 2024
Return Version
2022v5.0
Gross Receipts
$1,560,840
Mission and Program Overview

Mission

Vacation benefits for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,267,871$1,510,274▲ $242,403
Rtn Earn Endowment Incm Other Fnds$117,196$172,383▲ $55,187
Accounts Receivable$121,379$152,551▲ $31,172
Prepaid Expenses and Deferred Charges$452$266▼ $186
Savings and Temporary Cash Investments-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,391,975$1,669,274▲ $277,299
Other Assets Total$2,273$6,183▲ $3,910
Liabilities
Other Liabilities$1,274,425$1,496,472▲ $222,047
Accounts Payable and Accrued Expenses$354$419▲ $65
Total Liabilities$1,274,779$1,496,891▲ $222,112
Net Assets / Fund Balance
Total Net Assets Fund Balance$117,196$172,383▲ $55,187
Total Liabilities and Net Assets / Fund Balance$1,391,975$1,669,274▲ $277,299
Compensation and Service Providers
Top Officer Pay53rd percentile

Board Members and Trustees

NameTitle
Mike LeeChairman
Jay StevensTrustee
Shannon WrightTrustee
Steve CampbellTrustee
Tim DaviesTrustee
David MartinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,514,281
Investment Income
$46,559
Other Revenue
$0
Change in Net Assets
$55,187

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,560,840
Total Revenue per Audited Statements
$1,560,840
Total Revenue per Form 990
$1,560,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$41,283
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---$1,464,370
Fees for Services Management---$24,735
Office Expenses---$6,815
Fees for Services Accounting---$5,649
Other Expenses---$1,321
Insurance---$574
Fees for Service Investment Mgmnt Fees---$450
Total Functional Expenses$0$0$0$1,505,653

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,505,653
Expenses per Audited Statements$1,283,606
Total Expenses per Audited Statements$1,283,606
Expenses Not Reported on Financial Statements$222,047
Other Expense Adjustments$222,047
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Vacation Benefits Payable$1,496,472
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
No
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 trustees designate one person to review the 990 before filing. A copy is then presented to all trustees at the next regularly scheduled board meeting.”

Form 990, Part VI, Section C, Line 19

“These documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Operating Engineers Local 428 Vacation
EIN
23-7135778
Phone
6022493582
Address
2550 W Union Hills Dr Ste 290, Phoenix, AZ 85027

Signing Officer

Name
David Martin
Title
Trustee
Signed
2024-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Board of Trustees
Formed
1971
Legal Domicile
Az
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Baldwin Moffitt Behm LLP
Address
8399 E Indian School Rd 201, Scottsdale, AZ 85251
Preparer
Pamela Mullins
Phone
4807369200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Accounting principles generally accepted in the United States of America require 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 Internal Revenue Service. The trustees have analyzed the tax positions taken by the Plan, and have concluded that as of September 30, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Plan management believes it is no longer subject to income tax examinations for years prior to 2020.”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Change in liability for vacation benefit $222047”

Raw XML Appendix395 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require 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 Internal Revenue Service. The trustees have analyzed the tax positions taken by the Plan, and have concluded that as of September 30, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Plan management believes it is no longer subject to income tax examinations for years prior to 2020.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN LIABILITY FOR VACATION BENEFIT $222047
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The trustees designate one person to review the 990 before filing. A copy is then presented to all trustees at the next regularly scheduled board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1These documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0237135778
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Construction Trade
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0See attached employer listing
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0See Attached Employer Listing
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Phoenix
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd085027
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Oper Eng LU 428 Annuity Trust Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Oper Eng LU 428 Pension Trust Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0866025730
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1866025732
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2AZ
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2Defined Benefit
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02550 W Union Hills Dr Ste 290
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12550 W Union Hills Dr Ste 290
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt22550 W Union Hills Dr Ste 290
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Phoenix
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd285027
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IRS990ScheduleR/SharingOfFacilitiesInd0false
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt01391975
IRS990/TotalAssetsGrp/EOYAmt01669274
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IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01505653
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01669274
IRS990/TravelGrp/TotalAmt00
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0David Martin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Operating Engineers Local 428 Vacation
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Savings Trust Fund
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0237135778
ReturnHeader/Filer/PhoneNum06022493582
ReturnHeader/Filer/USAddress/AddressLine1Txt02550 W Union Hills Dr Ste 290
ReturnHeader/Filer/USAddress/CityNm0Phoenix
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085027
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0434370753
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Baldwin Moffitt Behm LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08399 E Indian School Rd 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Scottsdale
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085251
ReturnHeader/PreparerPersonGrp/PhoneNum04807369200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Pamela Mullins
ReturnHeader/ReturnTs02024-08-14T10:12:39-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,669,274
Liabilities
$1,496,891
Net assets
$172,383
Revenue
$1,560,840
Expenses
$1,505,653
Net income
$55,187
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.87$1.64$0.23$1.72$1.66$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.67$1.50$0.17$1.56$1.51$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$1.27$0.12$1.29$1.28$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.28$1.18$0.10$1.19$1.18$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.40$1.31$0.09$1.31$1.28$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.99$0.05$1.01$1.01$0.00
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)9 • $1M-$5M nonprofits