Civic Intelligence

Ohio Operating Engineers Education and Safety Fund

990 • Fiscal year 2014 • EIN 23-7258099

Aug 01, 2013 to Jul 31, 2014 • Filed on Dec 10, 2014

1180 Dublin Road43215

(614) 488-0708

Siviq Scores

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

Liabilities / Assets

64th percentile

0.14x

Higher debt load relative to assets than 64% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

67th percentile

0.14x

Higher debt load relative to revenue than 67% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

86th percentile

33%

Higher net margin than 86% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

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.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

91st percentile

57%

Faster asset growth than 91% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$581,827

Up $211,997 (+57%) from 2013

Net Assets

Up

$498,953

Up $200,230 (+67%) from 2013

Liabilities

Up

$82,874

Up $11,767 (+17%) from 2013

Revenue

$609,234

No earlier filing loaded for comparison.

Expenses

Down

$409,004

Down $74,673 (-15%) from 2013

Net Income

$200,230

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2013: $369,830Liabilities 2013: $71,107Net Assets 2013: $298,7232013Assets 2014: $581,827Liabilities 2014: $82,874Net Assets 2014: $498,9532014Assets 2015: $910,547Liabilities 2015: $113,877Net Assets 2015: $796,6702015Assets 2016: $1,239,572Liabilities 2016: $139,499Net Assets 2016: $1,100,0732016Assets 2017: $1,562,720Liabilities 2017: $107,743Net Assets 2017: $1,454,9772017Assets 2018: $1,988,738Liabilities 2018: $85,850Net Assets 2018: $1,902,8882018Assets 2019: $2,412,350Liabilities 2019: $107,572Net Assets 2019: $2,304,7782019Assets 2020: $2,481,032Liabilities 2020: $195,654Net Assets 2020: $2,285,3782020Assets 2021: $2,513,496Liabilities 2021: $73,553Net Assets 2021: $2,439,9432021Assets 2022: $2,471,579Liabilities 2022: $121,596Net Assets 2022: $2,349,9832022Assets 2023: $2,526,360Liabilities 2023: $92,545Net Assets 2023: $2,433,8152023Assets 2024: $2,675,696Liabilities 2024: $107,057Net Assets 2024: $2,568,6392024Assets 2025: $2,890,473Liabilities 2025: $145,327Net Assets 2025: $2,745,1462025

Highlighted filing

2014

Assets$581,827
Liabilities$82,874
Net Assets$498,953

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2013: $483,6772013Revenue 2014: $609,234Expenses 2014: $409,004Net Income 2014: $200,2302014Revenue 2015: $976,287Expenses 2015: $678,270Net Income 2015: $298,0172015Revenue 2016: $1,209,438Expenses 2016: $902,872Net Income 2016: $306,5662016Revenue 2017: $1,499,859Expenses 2017: $1,144,955Net Income 2017: $354,9042017Revenue 2018: $1,617,714Expenses 2018: $1,169,803Net Income 2018: $447,9112018Revenue 2019: $1,747,216Expenses 2019: $1,310,212Net Income 2019: $437,0042019Revenue 2020: $1,354,683Expenses 2020: $1,307,516Net Income 2020: $47,1672020Revenue 2021: $1,177,530Expenses 2021: $1,135,323Net Income 2021: $42,2072021Revenue 2022: $1,269,340Expenses 2022: $1,362,497Net Income 2022: -$93,1572022Revenue 2023: $1,363,030Expenses 2023: $1,343,899Net Income 2023: $19,1312023Revenue 2024: $1,492,988Expenses 2024: $1,423,477Net Income 2024: $69,5112024Revenue 2025: $1,641,910Expenses 2025: $1,489,187Net Income 2025: $152,7232025

Highlighted filing

2014

Revenue$609,234
Expenses$409,004
Net Income$200,230
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Dec 10, 2014
Return Version
2013v3.0
Gross Receipts
$609,234
Mission and Program Overview

Mission

The ohio operating engineers education and safety fund was established to provide scholarships, safety training programs, equal employment opportunities and other work related subjects for the benefit of eligible employees and their families, as determined by the board of trustees.

To provide scholarship programs, safety and assistance programs to qualified programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$298,723$498,953▲ $200,230
Savings and Temporary Cash Investments$316,733$488,458▲ $171,725
Accounts Receivable$53,097$93,369▲ $40,272
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$369,830$581,827▲ $211,997
Liabilities
Accounts Payable and Accrued Expenses$71,107$82,874▲ $11,767
Total Liabilities$71,107$82,874▲ $11,767
Net Assets / Fund Balance
Total Net Assets Fund Balance$298,723$498,953▲ $200,230
Total Liabilities and Net Assets / Fund Balance$369,830$581,827▲ $211,997
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jefferson PowellChairman
David G ConiglioTrustee
Raymond OrrandAdministrator
Carol WilsonAssistant Administrator
John BranstoolAssistant Secretary
John R TroyerAssociate
N Victor GoodmanAssociate
Richard J HobbsAssociate
Marsha RinehartSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$608,140
Investment Income
$593
Other Revenue
$501
Change in Net Assets
$200,230

Audited Revenue Reconciliation

Revenue per Audited Statements
$609,234
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$609,234
Total Revenue per Form 990
$609,234
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$275,151
Other Expenses$80,541
Salaries, Compensation, and Employee Benefits$53,312
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$275,151--$275,151
Other Salaries and Wages$34,339$5,590-$39,929
Fees for Services Accounting-$7,328-$7,328
Depreciation Depletion$6,428--$6,428
Other Employee Benefits$5,330$868-$6,198
All Other Expenses$1,131$4,525-$5,656
Pension Plan Contributions$3,486$520-$4,006
Information Technology-$3,811-$3,811
Payroll Taxes$2,607$572-$3,179
Occupancy$2,148$642-$2,790
Fees for Services Legal-$2,450-$2,450
Other Expenses$1,661$365-$2,026
Travel$871$18-$889
Insurance-$804-$804
Fees for Services Other$98$21-$119
Total Functional Expenses$380,604$28,400$0$409,004

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$409,004
Total Expenses per Audited Statements$409,004
Total Expenses per Form 990$409,004
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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 A, Line 8B

No committees with authority to act on behalf of the governing body exist.

Form 990, Part VI, Section B, Line 11

A copy of the federal form 990 is reviewed and approved by raymond orrand and carol wilson prior to filing the return with the internal revenue service.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

EIN
23-7258099
Phone
6144880708

Signing Officer

Name
Raymond Orrand
Title
Administrator
Phone
6144880708
Signed
2014-12-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Raymond Orrand
Formed
1972
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
7

Preparer

Preparer
David M Reape CPA
Phone
2168317171
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The trust established under the plan to hold the plan's assets is intended to qualify pursuant to section 501(c)(3) of the internal revenue code (the "irc"). However, as a result of the plan's funding policy, from time to time, the trust may be subject to income taxes. No federal or state income taxes have been recorded in fiscal 2014 and 2013 for unrelated business taxable income. In addition, the plan and the trust are required to operate in conformity with the irc to maintain the tax-exempt status of the trust. The plan administrator believes that the plan is being operated in compliance with the applicable requirements of the irc and, therefore, believes that the related trust is tax-exempt. 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 "irs"). The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for fiscal years prior to july 31, 2011.

Raw XML AppendixShowing 400 of 419 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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03010
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0593
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0449
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0621
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0759
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0590
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03012
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0608140
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0462176
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0416325
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0379942
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0405411
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02271994
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0593
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0449
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0621
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0759
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0590
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03012
IRS990ScheduleA/InvestmentIncomeCYPct00.00130
IRS990ScheduleA/InvestmentIncomePYPct00.00190
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0501
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0693
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0394
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02475
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt048241
IRS990ScheduleA/OtherIncome509Grp/TotalAmt052304
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97630
IRS990ScheduleA/PublicSupportPY509Pct00.97290
IRS990ScheduleA/PublicSupportTotal509Amt02275004
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0608140
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0465186
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0416325
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0379942
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0405411
IRS990ScheduleA/Total509Grp/TotalAmt02275004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0609234
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0466328
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0417340
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0383176
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0454242
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02330320
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0409004
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0609234
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "IRC"). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME, THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN FISCAL 2014 AND 2013 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. 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 "IRS"). THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO JULY 31, 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0409004
IRS990ScheduleD/TotalRevenuePerForm990Amt0609234
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0609234
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0409004
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0275151
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP AWARDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0521
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS ARE AWARDED TO ELIGIBLE INDIVIDUALS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FEDERAL FORM 990 IS REVIEWED AND APPROVED BY RAYMOND ORRAND AND CAROL WILSON PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0369830
IRS990/TotalAssetsEOYAmt0581827
IRS990/TotalAssetsGrp/BOYAmt0369830
IRS990/TotalAssetsGrp/EOYAmt0581827
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028400
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0380604
IRS990/TotalFunctionalExpensesGrp/TotalAmt0409004
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt071107
IRS990/TotalLiabilitiesEOYAmt082874
IRS990/TotalLiabilitiesGrp/BOYAmt071107
IRS990/TotalLiabilitiesGrp/EOYAmt082874
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0298723
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0498953
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0380604
IRS990/TotalProgramServiceRevenueAmt0608140
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0593
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0608641
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0609234
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0369830
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0581827
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt018
IRS990/TravelGrp/ProgramServicesAmt0871
IRS990/TravelGrp/TotalAmt0889
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101180 DUBLIN ROAD
IRS990/USAddress/City0COLUMBUS
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode043215
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RAYMOND ORRAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06144880708
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-12-10
ReturnHeader/Filer/BusinessName/BusinessNameLine10OHIO OPERATING ENGINEERS EDUCATION AND SAFETY FUND
ReturnHeader/Filer/BusinessNameControlTxt0OHIO

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