Civic Intelligence

Ohio Operating Engineers Apprenticeship Fund

990 • Fiscal year 2022 • EIN 31-6057717

Aug 01, 2021 to Jul 31, 2022 • Filed on May 23, 2023

Organization ProfileN/A

View Organization Page

1180 Dublin RoadColumbus, OH 43215

(614) 488-0708

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.04x

Higher debt load relative to assets than 23% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

23rd percentile

0.09x

Higher debt load relative to revenue than 23% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

48th percentile

5.5%

Higher net margin than 48% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

21st percentile

$149,084

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

57th percentile

2.7%

Faster asset growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

62nd percentile

11%

Faster revenue growth than 62% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$28,980,752

Up $759,420 (+2.7%) from 2021

Net Assets

Up

$27,781,067

Up $723,914 (+2.7%) from 2021

Liabilities

Up

$1,199,685

Up $35,506 (+3.0%) from 2021

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin48th percentile

Revenue

Up

$13,084,626

Up $1,287,206 (+11%) from 2021

Expenses

Up

$12,368,981

Up $1,142,577 (+10%) from 2021

Net Income

Up

$715,645

Up $144,629 (+25%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$40M$30M$20M$10M$0Assets 2013: $10,759,924Liabilities 2013: $1,408,845Net Assets 2013: $9,351,0792013Assets 2015: $13,292,169Liabilities 2015: $1,323,393Net Assets 2015: $11,968,7762015Assets 2016: $15,862,332Liabilities 2016: $1,763,503Net Assets 2016: $14,098,8292016Assets 2017: $19,607,679Liabilities 2017: $1,547,727Net Assets 2017: $18,059,9522017Assets 2018: $22,598,069Liabilities 2018: $879,540Net Assets 2018: $21,718,5292018Assets 2019: $25,276,680Liabilities 2019: $1,511,596Net Assets 2019: $23,765,0842019Assets 2020: $27,457,569Liabilities 2020: $1,233,646Net Assets 2020: $26,223,9232020Assets 2021: $28,221,332Liabilities 2021: $1,164,179Net Assets 2021: $27,057,1532021Assets 2022: $28,980,752Liabilities 2022: $1,199,685Net Assets 2022: $27,781,0672022Assets 2025: $31,316,822Liabilities 2025: $620,939Net Assets 2025: $30,695,8832025

Highlighted filing

2022

Assets$28,980,752
Liabilities$1,199,685
Net Assets$27,781,067
Open 2022 Filing

Operations Trend

Revenue Growth62nd percentile

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

$20M$15M$10M$5.0M$0Expenses 2013: $5,958,0112013Revenue 2015: $8,894,114Expenses 2015: $7,472,679Net Income 2015: $1,421,4352015Revenue 2016: $10,903,353Expenses 2016: $8,736,993Net Income 2016: $2,166,3602016Revenue 2017: $13,220,728Expenses 2017: $9,259,605Net Income 2017: $3,961,1232017Revenue 2018: $14,230,467Expenses 2018: $10,571,890Net Income 2018: $3,658,5772018Revenue 2019: $12,611,659Expenses 2019: $10,452,371Net Income 2019: $2,159,2882019Revenue 2020: $12,890,928Expenses 2020: $10,311,411Net Income 2020: $2,579,5172020Revenue 2021: $11,797,420Expenses 2021: $11,226,404Net Income 2021: $571,0162021Revenue 2022: $13,084,626Expenses 2022: $12,368,981Net Income 2022: $715,6452022Revenue 2025: $16,276,416Expenses 2025: $14,387,178Net Income 2025: $1,889,2382025

Highlighted filing

2022

Revenue$13,084,626
Expenses$12,368,981
Net Income$715,645
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
May 23, 2023
Return Version
2021v4.2
Gross Receipts
$13,114,335
Mission and Program Overview

Mission

The ohio operating engineers apprenticeship fund is a trust fund used for the fostering, planning and supervising, and in other ways providing the training of apprentices so that they may develop into skilled operating engineers.

To develop and train apprentices for the union of ohio operating engineers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$27,057,153$27,781,067▲ $723,914
Land, Buildings, and Equipment, Net$24,847,355$25,436,417▲ $589,062
Savings and Temporary Cash Investments$1,703,205$1,815,039▲ $111,834
Accounts Receivable$1,652,715$1,702,508▲ $49,793
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$28,221,332$28,980,752▲ $759,420
Other Assets Total$18,057$26,788▲ $8,731
Liabilities
Mortgage Notes Payable Secured by Investment Property$676,895$648,355▼ $28,540
Accounts Payable and Accrued Expenses$487,284$551,330▲ $64,046
Total Liabilities$1,164,179$1,199,685▲ $35,506
Net Assets / Fund Balance
Total Net Assets Fund Balance$27,057,153$27,781,067▲ $723,914
Total Liabilities and Net Assets / Fund Balance$28,221,332$28,980,752▲ $759,420

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,424,181$7,193,566$21,617,747
Equipment$7,613,702$11,235,223$18,848,925
Other Land Buildings$1,362,973$2,383,322$3,746,295
Land$2,021,186-$2,021,186
Leasehold Improvements$14,375$6,399$20,774
Compensation and Service Providers
Top Officer Pay21st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald R BlackDirector of OperationsFT$142,119$6,965$149,084

Board Members and Trustees

NameTitle
Scott R StevensonChairman
Jeff SterlingVice Chairman
Bryce BurgettAlternate Trustee
Ismael Gutierrez JrAlternate Trustee
Chad C CreeksTrustee
David G ConiglioTrustee
Michael R BertoloneTrustee
Richard J HobbsTrustee
Thomas ByersAssistant Secretary
Ron WallaceSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,259,375
Investment Income
$142,447
Other Revenue
$682,804
Change in Net Assets
$715,645

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,084,626
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$13,084,626
Total Revenue per Form 990
$13,084,626
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,984,711
Salaries, Compensation, and Employee Benefits$5,384,270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,340,907$764,303-$4,105,210
Depreciation Depletion$2,290,836$21,494-$2,312,330
Pension Plan Contributions$639,659$123,881-$763,540
Occupancy$558,403$99,019-$657,422
Other Expenses$485,449$25,742-$511,191
All Other Expenses$230,252$274,831-$505,083
Payroll Taxes$300,622$65,814-$366,436
Insurance-$311,626-$311,626
Office Expenses$66,876$106,710-$173,586
Current Officers, Directors, Trustees, and Key Employees$121,494$27,590-$149,084
Travel$77,479$20,453-$97,932
Fees for Services Legal-$17,121-$17,121
Fees for Services Accounting-$14,945-$14,945
Total Functional Expenses$10,384,618$1,984,363$0$12,368,981

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,374,389
Expenses per Audited Statements$12,368,981
Total Expenses per Form 990$12,368,981
Expenses Not Reported on Form 990$5,408
Expenses Not Reported on Financial Statements$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
Yes
Backup withholding compliance
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
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 11B

“A copy of the federal form 990 is reviewed and approved by the administrator prior to filing the return with the internal revenue service.”

Form 990, Part VI, Section B, Line 15

“Compensation of top management officials and other key employees is determined by the board of directors using 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 annually in the ohio operating engineers local 18 monthly magazine - the buckeye engineer.”

Filing and Contact Details

Filer

Filer Name
Ohio Operating Engineers Apprenticeship
EIN
31-6057717
Phone
6144880708
Address
1180 DUBLIN ROAD, COLUMBUS, OH 43215

Signing Officer

Name
Donald R Black
Title
Administrator
Phone
6144880708
Signed
2023-05-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald R Black
Formed
1965
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
58
Volunteers
10

Preparer

Firm
Ciuni & Panichi Inc
Address
25201 CHAGRIN BLVD 200, CLEVELAND, OH 44122-5683
Preparer
Jeffrey R Spencer CPA
Phone
2168317171
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Net gain/(loss) on staff pension plan 13,677. Bad debt expense -5,408.”

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The trust funding the plan received an exemption letter from the internal revenue service (irs) dated march 14, 1977, stating that the trust is tax exempt under the provisions of section 501(c)(3) of the internal revenue code (irc). No federal or state income taxes have been recorded during the years ended july 31, 2022 and 2021 for unrelated business taxable income. The plan and 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 as of the financial statement date. Gaap requires 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.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“BAD DEBT EXPENSE 5,408.”

Raw XML AppendixShowing 400 of 530 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/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt018057
IRS990/OtherAssetsTotalGrp/EOYAmt026788
IRS990/OtherChangesInNetAssetsAmt08269
IRS990/OtherExpensesGrp/Desc0EQP RENT/MAINT/REP/SUP
IRS990/OtherExpensesGrp/Desc1STAFF WELFARE CONTRIB
IRS990/OtherExpensesGrp/Desc2AUTOMOBILE EXPENSE
IRS990/OtherExpensesGrp/Desc3INSTRUC MATERIAL/PROMO
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0106264
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14570
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt225742
IRS990/OtherExpensesGrp/ProgramServicesAmt01205503
IRS990/OtherExpensesGrp/ProgramServicesAmt1483443
IRS990/OtherExpensesGrp/ProgramServicesAmt2583695
IRS990/OtherExpensesGrp/ProgramServicesAmt3485449
IRS990/OtherExpensesGrp/TotalAmt01205503
IRS990/OtherExpensesGrp/TotalAmt1589707
IRS990/OtherExpensesGrp/TotalAmt2588265
IRS990/OtherExpensesGrp/TotalAmt3511191
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0DONATED EQUIPMENT
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0569500
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1113304
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0569500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1113304
IRS990/OtherRevenueTotalAmt0682804
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0764303
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03340907
IRS990/OtherSalariesAndWagesGrp/TotalAmt04105210
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt065814
IRS990/PayrollTaxesGrp/ProgramServicesAmt0300622
IRS990/PayrollTaxesGrp/TotalAmt0366436
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0123881
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0639659
IRS990/PensionPlanContributionsGrp/TotalAmt0763540
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DONALD R BLACK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1INDUSTRY TRAINING PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2COLLEGE INCOME
IRS990/ProgramServiceRevenueGrp/Desc3LATE CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011718025
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1342128
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2188794
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt310428
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011718025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1342128
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2188794
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt310428
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0272395
IRS990/PYOtherExpensesAmt05976915
IRS990/PYOtherRevenueAmt013470
IRS990/PYProgramServiceRevenueAmt011511555
IRS990/PYRevenuesLessExpensesAmt0571016
IRS990/PYSalariesCompEmpBnftPaidAmt05249489
IRS990/PYTotalExpensesAmt011226404
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt011797420
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0715645
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt012942179
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt027057153
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt027781067
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01703205
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01815039
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02914
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0226552
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt047619
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0105687
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt037488
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0420260
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt012259375
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt011511555
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt012808666
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt012458890
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt014080160
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt063118646
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02914
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0226552
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt047619
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0105687
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt037488
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0420260
IRS990ScheduleA/InvestmentIncomeCYPct00.00650
IRS990ScheduleA/InvestmentIncomePYPct00.00660
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0682804
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt013470
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt028269
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt026416
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0135686
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0886645
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97970
IRS990ScheduleA/PublicSupportPY509Pct00.98890
IRS990ScheduleA/PublicSupportTotal509Amt063118646
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt012259375
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt011511555
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt012808666
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt012458890
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt014080160
IRS990ScheduleA/Total509Grp/TotalAmt063118646
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt012945093
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt011751577
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt012884554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt012590993
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt014253334
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt064425551
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt014424181
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07193566
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt021617747
IRS990ScheduleD/EquipmentGrp/BookValueAmt07613702
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011235223
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018848925
IRS990ScheduleD/ExpensesNotReportedAmt05408
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt012368981
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02021186
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02021186
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt014375
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06399
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt020774
IRS990ScheduleD/OtherExpensesIncludedAmt05408
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01362973
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02383322
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03746295
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt013084626
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST FUNDING THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED MARCH 14, 1977, STATING THAT THE TRUST IS TAX EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED DURING THE YEARS ENDED JULY 31, 2022 AND 2021 FOR UNRELATED BUSINESS TAXABLE INCOME. THE PLAN AND 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 AS OF THE FINANCIAL STATEMENT DATE. GAAP REQUIRES 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BAD DEBT EXPENSE 5,408.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025436417
IRS990ScheduleD/TotalExpensesPerForm990Amt012368981
IRS990ScheduleD/TotalRevenuePerForm990Amt013084626
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt013084626
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt012374389
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FEDERAL FORM 990 IS REVIEWED AND APPROVED BY THE ADMINISTRATOR PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION OF TOP MANAGEMENT OFFICIALS AND OTHER KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS USING COMPARABILITY DATA PROVIDED BY THE INTERNATIONAL FOUNDATION OF BENEFIT PLANS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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 ANNUALLY IN THE OHIO OPERATING ENGINEERS LOCAL 18 MONTHLY MAGAZINE - THE BUCKEYE ENGINEER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NET GAIN/(LOSS) ON STAFF PENSION PLAN 13,677. BAD DEBT EXPENSE -5,408.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,980,752
Liabilities
$1,199,685
Net assets
$27,781,067
Revenue
$13,084,626
Expenses
$12,368,981
Net income
$715,645
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.3$0.62$30.7$16.3$14.4$1.89
2022Detailed filing. Detailed filing data is available for this year.$29.0$1.20$27.8$13.1$12.4$0.72
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.2$1.16$27.1$11.8$11.2$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.5$1.23$26.2$12.9$10.3$2.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.3$1.51$23.8$12.6$10.5$2.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.6$0.88$21.7$14.2$10.6$3.66
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.6$1.55$18.1$13.2$9.26$3.96
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.9$1.76$14.1$10.9$8.74$2.17
2015Detailed filing. Detailed filing data is available for this year.$13.3$1.32$12.0$8.89$7.47$1.42
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$1.41$9.35$5.96