Civic Intelligence

Operating Engineers Local 406 St of La Apprentice & Educational Training Prog

990 • Fiscal year 2017 • EIN 23-7400330

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 06, 2018

7370 Chef Menteur HighwayNew Orleans, LA 70126

(504) 241-1311

Siviq Scores

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

Liabilities / Assets

45th percentile

0.07x

Higher debt load relative to assets than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.21x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

86th percentile

$165,245

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 33.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

47th percentile

2.2%

Faster asset growth than 47% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

38th percentile

0.3%

Faster revenue growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,545,490

Up $32,899 (+2.2%) from 2016

Net Assets

Up

$1,441,024

Up $53,408 (+3.8%) from 2016

Liabilities

Down

$104,466

Down $20,509 (-16%) from 2016

Revenue

Up

$487,427

Up $1,360 (+0.3%) from 2016

Expenses

Down

$434,019

Down $50,814 (-10%) from 2016

Net Income

Up

$53,408

Up $52,174 (+4228%) from 2016

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: $1,493,728Liabilities 2013: $7,224Net Assets 2013: $1,486,5042013Assets 2014: $1,617,139Liabilities 2014: $133,142Net Assets 2014: $1,483,9972014Assets 2015: $1,534,127Liabilities 2015: $147,745Net Assets 2015: $1,386,3822015Assets 2016: $1,512,591Liabilities 2016: $124,975Net Assets 2016: $1,387,6162016Assets 2017: $1,545,490Liabilities 2017: $104,466Net Assets 2017: $1,441,0242017Assets 2018: $1,601,478Liabilities 2018: $84,156Net Assets 2018: $1,517,3222018Assets 2019: $1,667,621Liabilities 2019: $67,793Net Assets 2019: $1,599,8282019Assets 2020: $2,953,489Liabilities 2020: $50,354Net Assets 2020: $2,903,1352020Assets 2021: $2,917,922Liabilities 2021: $39,632Net Assets 2021: $2,878,2902021Assets 2022: $2,953,594Liabilities 2022: $18,324Net Assets 2022: $2,935,2702022Assets 2023: $2,879,105Liabilities 2023: $15,485Net Assets 2023: $2,863,6202023Assets 2024: $2,852,492Liabilities 2024: $2,781Net Assets 2024: $2,849,7112024

Highlighted filing

2017

Assets$1,545,490
Liabilities$104,466
Net Assets$1,441,024

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2013: $507,492Expenses 2013: $526,078Net Income 2013: -$18,5862013Revenue 2014: $517,212Expenses 2014: $519,719Net Income 2014: -$2,5072014Revenue 2015: $470,136Expenses 2015: $567,751Net Income 2015: -$97,6152015Revenue 2016: $486,067Expenses 2016: $484,833Net Income 2016: $1,2342016Revenue 2017: $487,427Expenses 2017: $434,019Net Income 2017: $53,4082017Revenue 2018: $491,693Expenses 2018: $415,395Net Income 2018: $76,2982018Revenue 2019: $469,126Expenses 2019: $386,620Net Income 2019: $82,5062019Revenue 2020: $429,530Expenses 2020: $376,223Net Income 2020: $53,3072020Revenue 2021: $416,525Expenses 2021: $441,370Net Income 2021: -$24,8452021Revenue 2022: $609,759Expenses 2022: $552,779Net Income 2022: $56,9802022Revenue 2023: $560,255Expenses 2023: $631,905Net Income 2023: -$71,6502023Revenue 2024: $555,733Expenses 2024: $569,642Net Income 2024: -$13,9092024

Highlighted filing

2017

Revenue$487,427
Expenses$434,019
Net Income$53,408
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 6, 2018
Return Version
2017v2.2
Gross Receipts
$487,427
Mission and Program Overview

Mission

Training and Education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$849,888$822,895▼ $26,993
Savings and Temporary Cash Investments$662,603$691,576▲ $28,973
Cash and Non-Interest-Bearing Accounts-$29,950-
Accounts Receivable-$969-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,512,591$1,545,490▲ $32,899
Other Assets Total$100$100→ $0
Liabilities
Unsecured Notes Loans Payable$105,000$90,000▼ $15,000
Mortgage Notes Payable Secured by Investment Property$17,646$13,140▼ $4,506
Other Liabilities$2,329$1,326▼ $1,003
Total Liabilities$124,975$104,466▼ $20,509
Net Assets / Fund Balance
Unrestricted Net Assets$1,387,616$1,441,024▲ $53,408
Total Net Assets Fund Balance$1,387,616$1,441,024▲ $53,408
Total Liabilities and Net Assets / Fund Balance$1,512,591$1,545,490▲ $32,899

Asset Categories

AssetBook ValueDepreciationBasis
Land$638,000-$638,000
Equipment$24,650$284,182$308,832
Buildings$155,189$116,589$271,778
Other Land Buildings$5,056$29,279$34,335
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John BabinTrustee--$136,666$136,666
Michael KaiserAdmin. MangaerFT$90,277$34,749$125,026
Craig KaiserApp CoordinatorFT$72,693$29,650$102,343

Board Members and Trustees

NameTitle
Carlos BenoitTrustee
D Jason BillingsTrustee
John SmithTrustee
Kenny SolisTrustee
Tod BourgeoisTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$478,546
Investment Income
$4,981
Other Revenue
$3,900
Change in Net Assets
$53,408

Audited Revenue Reconciliation

Revenue per Audited Statements
$487,427
Total Revenue per Audited Statements
$487,427
Total Revenue per Form 990
$487,427
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$289,313
Other Expenses$144,706
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$159,158$68,211-$227,369
Other Salaries and Wages$28,724$9,200-$37,924
Depreciation Depletion$26,993--$26,993
Insurance$26,456--$26,456
Payroll Taxes$10,036$6,486-$16,522
Fees for Services Accounting-$12,500-$12,500
Occupancy$6,971$2,988-$9,959
Office Expenses-$8,887-$8,887
All Other Expenses$7,023--$7,023
Other Employee Benefits$4,907$2,103-$7,010
Other Expenses$5,523$8,224-$5,523
Interest-$832-$832
Fees for Services Legal-$570-$570
Travel-$547-$547
Pension Plan Contributions$72$416-$488
Total Functional Expenses$313,055$120,964$0$434,019

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$434,019
Total Expenses per Audited Statements$434,019
Total Expenses per Form 990$434,019
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
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
Payroll Withholdings$1,326
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Line 8: Explanation of No Contemporaneously Documentation of Meetings

No committees

Form 990, Part VI, Line 11B: Form 990 Review Process

Before Form 990 is filed, the Administrative Manager and a Trustee are given copies of the final return to review.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Trustees regularly review the actions of management.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Approval by Trustees.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request

Filing and Contact Details

Filer

Filer Name
Operating Engineers Local 406 St of La
EIN
23-7400330
Phone
5042411311
Address
7370 Chef Menteur Highway, New Orleans, LA 70126

Signing Officer

Name
D Jason Billings
Title
Trustee
Signed
2018-11-06
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
La
Voting Board Members
6
Independent Board Members
0
Employees
7

Preparer

Firm
Murphy Whalen & BroussardLLC
Address
401 Veterans Memorial Boulevard Sui, Metairie, LA 70005
Preparer
Thomas J Kerner CPA
Phone
5048371334
Raw XML AppendixShowing 400 of 512 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/OtherSalariesAndWagesGrp/TotalAmt037924
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06486
IRS990/PayrollTaxesGrp/ProgramServicesAmt010036
IRS990/PayrollTaxesGrp/TotalAmt016522
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0416
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt072
IRS990/PensionPlanContributionsGrp/TotalAmt0488
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Employer Contributions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0478546
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0478546
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011627
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0138547
IRS990/PYOtherRevenueAmt010767
IRS990/PYProgramServiceRevenueAmt0463673
IRS990/PYRevenuesLessExpensesAmt01234
IRS990/PYSalariesCompEmpBnftPaidAmt0346286
IRS990/PYTotalExpensesAmt0484833
IRS990/PYTotalRevenueAmt0486067
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt053408
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03500
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0662603
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0691576
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0155189
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0116589
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0271778
IRS990ScheduleD/EquipmentGrp/BookValueAmt024650
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0284182
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0308832
IRS990ScheduleD/ExpensesSubtotalAmt0434019
IRS990ScheduleD/LandGrp/BookValueAmt0638000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0638000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05056
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029279
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034335
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01326
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Withholdings
IRS990ScheduleD/RevenueSubtotalAmt0487427
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0822895
IRS990ScheduleD/TotalExpensesPerForm990Amt0434019
IRS990ScheduleD/TotalLiabilityAmt01326
IRS990ScheduleD/TotalRevenuePerForm990Amt0487427
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0487427
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0434019
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Operating Engineers Local 406 State of Louisiana Apprenticeship & Educational Training Program has as its "Equal Opportunity Pledge" the following: "The recruitment, selection, employment, and training of apprentices during their apprenticeship, shall be without discrimination because of race, color, religion, national origin, or sex." The Apprenticeship Program makes its nondiscriminatory policy known to students during registration at Vo-tech schools that the Program participates in. The Program participates in Job Fairs and Career Days at various High Schools in the area.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The Program has entered into an arrangement whereby it acquires surplus Government equipment at no cost for use in its training activities. The arrangement requires that title to the Equipment remain with the U.S. Government and that the Program be responsible for carrying insurance for damage caused by vandalism in the amount of 10% of Government acquisition cost.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0118857
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1122700
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt031763
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt132145
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt010400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt110400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Carlos Benoit
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1D Jason Billings
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Trustee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Trustee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0161020
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1165245
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No committees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Before Form 990 is filed, the Administrative Manager and a Trustee are given copies of the final return to review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Trustees regularly review the actions of management.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Approval by Trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0720220017
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0LA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Labor Union
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0IUOE Local 406
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt07370 Chef Menteur Hwy

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