Civic Intelligence

Ohio Operating Engineers Health & Welfare Plan

990 • Fiscal year 2014 • EIN 31-4446857

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

46th percentile

0.03x

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

2014 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2014

Liabilities / Revenue

42nd percentile

0.03x

Higher debt load relative to revenue than 42% of similar nonprofits.

2014 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2014

Net Margin

54th percentile

2.8%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2014

Top Officer Pay

63rd percentile

$159,113

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2014 filings • 501(c)9 • $100M-$250M nonprofits • Source year 2014

Asset Growth

54th percentile

5.8%

Faster asset growth than 54% of similar nonprofits.

2014 filings • 501(c)9 • $100M-$250M 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

$139,137,646

Up $7,574,400 (+5.8%) from 2013

Net Assets

Up

$135,546,106

Up $7,709,608 (+6.0%) from 2013

Liabilities

Down

$3,591,540

Down $135,208 (-3.6%) from 2013

Revenue

$108,038,370

No earlier filing loaded for comparison.

Expenses

Down

$105,054,437

Down $1,457,717 (-1.4%) from 2013

Net Income

$2,983,933

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.

$200M$150M$100M$50M$0Assets 2013: $131,563,246Liabilities 2013: $3,726,748Net Assets 2013: $127,836,4982013Assets 2014: $139,137,646Liabilities 2014: $3,591,540Net Assets 2014: $135,546,1062014Assets 2015: $139,548,125Liabilities 2015: $6,192,261Net Assets 2015: $133,355,8642015Assets 2016: $141,625,835Liabilities 2016: $5,396,335Net Assets 2016: $136,229,5002016Assets 2017: $149,600,641Liabilities 2017: $6,730,305Net Assets 2017: $142,870,3362017Assets 2018: $158,007,888Liabilities 2018: $5,221,831Net Assets 2018: $152,786,0572018Assets 2019: $172,779,917Liabilities 2019: $3,430,167Net Assets 2019: $169,349,7502019Assets 2020: $171,421,417Liabilities 2020: $6,904,836Net Assets 2020: $164,516,5812020Assets 2021: $172,756,325Liabilities 2021: $4,625,762Net Assets 2021: $168,130,5632021Assets 2022: $155,313,573Liabilities 2022: $4,226,210Net Assets 2022: $151,087,3632022Assets 2023: $158,960,678Liabilities 2023: $5,996,379Net Assets 2023: $152,964,2992023Assets 2024: $165,286,840Liabilities 2024: $4,166,455Net Assets 2024: $161,120,3852024Assets 2025: $190,163,054Liabilities 2025: $4,854,579Net Assets 2025: $185,308,4752025

Highlighted filing

2014

Assets$139,137,646
Liabilities$3,591,540
Net Assets$135,546,106

Operations Trend

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

$200M$100M$0-$100MExpenses 2013: $106,512,1542013Revenue 2014: $108,038,370Expenses 2014: $105,054,437Net Income 2014: $2,983,9332014Revenue 2015: $114,089,779Expenses 2015: $117,289,590Net Income 2015: -$3,199,8112015Revenue 2016: $126,513,120Expenses 2016: $124,848,055Net Income 2016: $1,665,0652016Revenue 2017: $139,700,838Expenses 2017: $134,469,433Net Income 2017: $5,231,4052017Revenue 2018: $155,928,796Expenses 2018: $145,719,676Net Income 2018: $10,209,1202018Revenue 2019: $165,168,742Expenses 2019: $145,178,298Net Income 2019: $19,990,4442019Revenue 2020: $152,821,007Expenses 2020: $160,864,609Net Income 2020: -$8,043,6022020Revenue 2021: $150,552,605Expenses 2021: $159,941,050Net Income 2021: -$9,388,4452021Revenue 2022: $163,802,367Expenses 2022: $164,017,492Net Income 2022: -$215,1252022Revenue 2023: $167,826,925Expenses 2023: $168,830,469Net Income 2023: -$1,003,5442023Revenue 2024: $182,253,498Expenses 2024: $182,201,607Net Income 2024: $51,8912024Revenue 2025: $194,359,282Expenses 2025: $176,414,642Net Income 2025: $17,944,6402025

Highlighted filing

2014

Revenue$108,038,370
Expenses$105,054,437
Net Income$2,983,933
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Dec 10, 2014
Return Version
2013v3.0
Gross Receipts
$196,069,370
Mission and Program Overview

Mission

The ohio operating engineers health and welfare plan provides benefits for surgery and hospital care, as well as for other medical expenses resulting from sickness, accident or disability for members and their families.

The ohio operating engineers health and welfare plan provides health and other benefits to 24,000 members and dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$127,836,498$135,546,106▲ $7,709,608
Investments Other Securities$120,351,998$127,261,201▲ $6,909,203
Accounts Receivable$9,438,852$10,977,668▲ $1,538,816
Savings and Temporary Cash Investments$1,772,338$898,692▼ $873,646
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$131,563,246$139,137,646▲ $7,574,400
Other Assets Total$58$85▲ $27
Liabilities
Accounts Payable and Accrued Expenses$2,666,720$2,770,318▲ $103,598
Other Liabilities$1,060,028$821,222▼ $238,806
Total Liabilities$3,726,748$3,591,540▼ $135,208
Net Assets / Fund Balance
Total Net Assets Fund Balance$127,836,498$135,546,106▲ $7,709,608
Total Liabilities and Net Assets / Fund Balance$131,563,246$139,137,646▲ $7,574,400

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$76,727,415--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Raymond OrrandFiscal AdministratorFT$144,474$14,639$159,113
Carol WilsonAssistant AdministratorFT$112,174$14,025$126,199

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$102,504,756
Investment Income
$5,421,703
Other Revenue
$111,911
Change in Net Assets
$2,983,933

Audited Revenue Reconciliation

Revenue per Audited Statements
$107,662,726
Revenue Not Reported on Financial Statements
$375,644
Revenue Not Reported on Form 990
$4,725,675
Total Revenue per Audited Statements
$112,388,401
Total Revenue per Form 990
$108,038,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,788,203
Salaries, Compensation, and Employee Benefits$1,077,591
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$102,188,643
Other Salaries and Wages---$549,200
Fees for Service Investment Mgmnt Fees---$375,644
Fees for Services Legal---$307,845
Current Officers, Directors, Trustees, and Key Employees---$256,648
Fees for Services Other---$141,200
Occupancy---$133,577
Depreciation Depletion---$129,648
Other Employee Benefits---$126,577
Pension Plan Contributions---$80,944
Payroll Taxes---$64,222
All Other Expenses---$54,687
Fees for Services Accounting---$50,976
Other Expenses---$37,839
Office Expenses---$30,211
Travel---$18,197
Insurance---$17,107
Total Functional Expenses$0$0$0$105,054,437

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$105,054,437
Expenses per Audited Statements$104,678,793
Total Expenses per Audited Statements$104,678,793
Expenses Not Reported on Financial Statements$375,644
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
Accrued Expenses$748,145
Due to Other Ohio Operating Engineers$73,077
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
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 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, LINE 12B:

The tax-exempt organization is a multiemployer health & welfare plan which is subject to section 4975(c) of the internal revenue code and section 406(a) of erisa, and applicable regulations thereunder. Such provisions subject the plan and its trustees to a fiduciary standard with regard to their actions, including their dealings with the assets of the plan and third parties that do business with the plan. Because any conflict of interest would be governed by the applicable provisions of the internal revenue code and erisa, a separate written conflict of interest policy is not required or necessary.

Form 990, Part VI, Section B, Line 15

Compensation of top management officials and other key employees is determined by the board of directors and based on comparability data provided by the international foundation of benefit plans.

Form 990, Part VI, Section C, Line 19

The aforementioned governing documents are available upon request to members only, but limited access is provided to the public. The financial statements of the organization are reported monthly in the ohio operating engineers local 18 monthly magazine - the buckeye engineer.

Filing and Contact Details

Filer

EIN
31-4446857
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
1960
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
28
Volunteers
15

Preparer

Preparer
David M Reape CPA
Phone
2168317171
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The trust funding certain benefits of the plan received an exemption letter from the irs, stating that the trust is tax-exempt under the provisions of section 501(c)(9) 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 or 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 it has taken an uncertain position that more likely than not would not be sustained upon examination by 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.

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IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt088031000
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE OHIO OPERATING ENGINEERS HEALTH AND WELFARE PLAN PROVIDES BENEFITS FOR SURGERY AND HOSPITAL CARE, AS WELL AS FOR OTHER MEDICAL EXPENSES RESULTING FROM SICKNESS, ACCIDENT OR DISABILITY FOR MEMBERS AND THEIR FAMILIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0127836498
IRS990/NetAssetsOrFundBalancesEOYAmt0135546106
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03768835
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03768835
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt04725675
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0133577
IRS990/OfficeExpensesGrp/TotalAmt030211
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt058
IRS990/OtherAssetsTotalGrp/EOYAmt085
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0126577
IRS990/OtherExpensesGrp/Desc0HEALTH CARE EDUCATION
IRS990/OtherExpensesGrp/Desc1DATA PROCESSING
IRS990/OtherExpensesGrp/Desc2POSTAGE AND SHIPPING
IRS990/OtherExpensesGrp/Desc3BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/TotalAmt0366992
IRS990/OtherExpensesGrp/TotalAmt173680
IRS990/OtherExpensesGrp/TotalAmt250600
IRS990/OtherExpensesGrp/TotalAmt337839
IRS990/OtherLiabilitiesGrp/BOYAmt01060028
IRS990/OtherLiabilitiesGrp/EOYAmt0821222
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0LATE CHARGES
IRS990/OtherRevenueMiscGrp/Desc1PENSION PLAN GAIN
IRS990/OtherRevenueMiscGrp/Desc2OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt070520
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt126865
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt214526
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt070520
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt126865
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt214526
IRS990/OtherRevenueTotalAmt0111911
IRS990/OtherSalariesAndWagesGrp/TotalAmt0549200
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt064222
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt080944
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RAYMOND ORRAND
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYERS CONTRIBUTION
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERS CONTRIBUTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt091383344
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111121412
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt091383344
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111121412
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0103942582
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08592072
IRS990/PYOtherExpensesAmt01453771
IRS990/PYOtherRevenueAmt01366228
IRS990/PYProgramServiceRevenueAmt093071471
IRS990/PYRevenuesLessExpensesAmt0-3482383
IRS990/PYSalariesCompEmpBnftPaidAmt01115801
IRS990/PYTotalExpensesAmt0106512154
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0103029771
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt02983933
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0127836498
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0135546106
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01772338
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0898692
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0375644
IRS990ScheduleD/ExpensesSubtotalAmt0104678793
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0375644
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0375644
IRS990ScheduleD/NetUnrealizedGainsInvstAmt04725675
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0748145
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt173077
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO OTHER OHIO OPERATING ENGINEERS
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt043947906
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt16585880
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt276727415
IRS990ScheduleD/OtherSecuritiesGrp/Desc0EQUITY INDEX FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc1SHORT TERM INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2COMMON COLLECTIVE TRUST FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/RevenueNotReportedAmt04725675
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0375644
IRS990ScheduleD/RevenueSubtotalAmt0107662726
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) 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 OR 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 IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY 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/TotalBookValueSecuritiesAmt0127261201
IRS990ScheduleD/TotalExpensesPerForm990Amt0105054437
IRS990ScheduleD/TotalLiabilityAmt0821222
IRS990ScheduleD/TotalRevenuePerForm990Amt0108038370
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0112388401
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0104678793
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0144474
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt06572
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt08067
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RAYMOND ORRAND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FISCAL ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0159113
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A 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/ExplanationTxt1THE TAX-EXEMPT ORGANIZATION IS A MULTIEMPLOYER HEALTH & WELFARE PLAN WHICH IS SUBJECT TO SECTION 4975(C) OF THE INTERNAL REVENUE CODE AND SECTION 406(A) OF ERISA, AND APPLICABLE REGULATIONS THEREUNDER. SUCH PROVISIONS SUBJECT THE PLAN AND ITS TRUSTEES TO A FIDUCIARY STANDARD WITH REGARD TO THEIR ACTIONS, INCLUDING THEIR DEALINGS WITH THE ASSETS OF THE PLAN AND THIRD PARTIES THAT DO BUSINESS WITH THE PLAN. BECAUSE ANY CONFLICT OF INTEREST WOULD BE GOVERNED BY THE APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE AND ERISA, A SEPARATE WRITTEN CONFLICT OF INTEREST POLICY IS NOT REQUIRED OR NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF TOP MANAGEMENT OFFICIALS AND OTHER KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS AND BASED ON COMPARABILITY DATA PROVIDED BY THE INTERNATIONAL FOUNDATION OF BENEFIT PLANS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE AFOREMENTIONED GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST TO MEMBERS ONLY, BUT LIMITED ACCESS IS PROVIDED TO THE PUBLIC. THE FINANCIAL STATEMENTS OF THE ORGANIZATION ARE REPORTED MONTHLY IN THE OHIO OPERATING ENGINEERS LOCAL 18 MONTHLY MAGAZINE - THE BUCKEYE ENGINEER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, LINE 12B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0131563246
IRS990/TotalAssetsEOYAmt0139137646
IRS990/TotalAssetsGrp/BOYAmt0131563246
IRS990/TotalAssetsGrp/EOYAmt0139137646
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/TotalAmt0105054437
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03726748
IRS990/TotalLiabilitiesEOYAmt03591540
IRS990/TotalLiabilitiesGrp/BOYAmt03726748
IRS990/TotalLiabilitiesGrp/EOYAmt03591540
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0127836498
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0135546106
IRS990/TotalOtherCompensationAmt028664
IRS990/TotalProgramServiceExpensesAmt0105054437

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$190$4.85$185$194$176$17.9
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$165$4.17$161$182$182$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$159$6.00$153$168$169$1.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$155$4.23$151$164$164$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$173$4.63$168$151$160$9.39
2020Detailed filing. Detailed filing data is available for this year.$171$6.90$165$153$161$8.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$173$3.43$169$165$145$20.0
2018Detailed filing. Detailed filing data is available for this year.$158$5.22$153$156$146$10.2
2017Detailed filing. Detailed filing data is available for this year.$150$6.73$143$140$134$5.23
2016Detailed filing. Detailed filing data is available for this year.$142$5.40$136$127$125$1.67
2015Detailed filing. Detailed filing data is available for this year.$140$6.19$133$114$117$3.20
2014Detailed filing. Detailed filing data is available for this year.$139$3.59$136$108$105$2.98
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$132$3.73$128$107