Civic Intelligence

Operating Engineers 103 Iuoe Apprenticeship & Training Program

990 • Fiscal year 2020 • EIN 35-1132522

Apr 01, 2019 to Mar 31, 2020 • Filed on Jan 27, 2021

4277 E Cr 67Anderson, IN 46017

(765) 378-0013

Siviq Scores

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

Liabilities / Assets

15th percentile

0.01x

Higher debt load relative to assets than 15% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

13th percentile

0.01x

Higher debt load relative to revenue than 13% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

42nd percentile

$103,664

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

35th percentile

1.4%

Faster asset growth than 35% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

71st percentile

14%

Faster revenue growth than 71% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$9,551,799

Up $132,015 (+1.4%) from 2019

Net Assets

Up

$9,500,650

Up $109,106 (+1.2%) from 2019

Liabilities

Up

$51,149

Up $22,909 (+81%) from 2019

Revenue

Up

$3,527,556

Up $440,800 (+14%) from 2019

Expenses

Up

$3,081,721

Up $332,415 (+12%) from 2019

Net Income

Up

$445,835

Up $108,385 (+32%) from 2019

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2014: $8,644,683Liabilities 2014: $20,631Net Assets 2014: $8,624,0522014Assets 2015: $8,702,110Liabilities 2015: $23,764Net Assets 2015: $8,678,3462015Assets 2016: $8,631,881Liabilities 2016: $57,706Net Assets 2016: $8,574,1752016Assets 2017: $8,703,166Liabilities 2017: $24,206Net Assets 2017: $8,678,9602017Assets 2018: $9,044,638Liabilities 2018: $17,861Net Assets 2018: $9,026,7772018Assets 2019: $9,419,784Liabilities 2019: $28,240Net Assets 2019: $9,391,5442019Assets 2020: $9,551,799Liabilities 2020: $51,149Net Assets 2020: $9,500,6502020Assets 2021: $11,238,267Liabilities 2021: $107,714Net Assets 2021: $11,130,5532021Assets 2022: $12,042,478Liabilities 2022: $8,568Net Assets 2022: $12,033,9102022Assets 2023: $12,683,741Liabilities 2023: $24,243Net Assets 2023: $12,659,4982023Assets 2024: $14,438,270Liabilities 2024: $228,967Net Assets 2024: $14,209,3032024Assets 2025: $14,336,212Liabilities 2025: $21,461Net Assets 2025: $14,314,7512025

Highlighted filing

2020

Assets$9,551,799
Liabilities$51,149
Net Assets$9,500,650

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $1,798,256Expenses 2014: $2,103,116Net Income 2014: -$304,8602014Revenue 2015: $2,080,906Expenses 2015: $2,003,752Net Income 2015: $77,1542015Revenue 2016: $2,378,407Expenses 2016: $2,402,174Net Income 2016: -$23,7672016Revenue 2017: $2,291,674Expenses 2017: $2,284,702Net Income 2017: $6,9722017Revenue 2018: $2,607,912Expenses 2018: $2,314,617Net Income 2018: $293,2952018Revenue 2019: $3,086,756Expenses 2019: $2,749,306Net Income 2019: $337,4502019Revenue 2020: $3,527,556Expenses 2020: $3,081,721Net Income 2020: $445,8352020Revenue 2021: $3,602,264Expenses 2021: $3,114,330Net Income 2021: $487,9342021Revenue 2022: $4,394,019Expenses 2022: $3,311,732Net Income 2022: $1,082,2872022Revenue 2023: $4,771,827Expenses 2023: $3,709,321Net Income 2023: $1,062,5062023Revenue 2024: $5,457,702Expenses 2024: $4,576,739Net Income 2024: $880,9632024Revenue 2025: $5,343,493Expenses 2025: $5,396,817Net Income 2025: -$53,3242025

Highlighted filing

2020

Revenue$3,527,556
Expenses$3,081,721
Net Income$445,835
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Jan 27, 2021
Return Version
2019v5.1
Gross Receipts
$3,785,157
Mission and Program Overview

Mission

Apprenticeship program for operating engineers

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,518,434$4,348,450▼ $169,984
Land, Buildings, and Equipment, Net$3,638,914$4,005,108▲ $366,194
Cash and Non-Interest-Bearing Accounts$934,194$877,697▼ $56,497
Accounts Receivable$303,604$293,164▼ $10,440
Prepaid Expenses and Deferred Charges$24,638$27,380▲ $2,742
Total Assets$9,419,784$9,551,799▲ $132,015
Liabilities
Accounts Payable and Accrued Expenses$28,240$51,149▲ $22,909
Total Liabilities$28,240$51,149▲ $22,909
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,391,544$9,500,650▲ $109,106
Total Net Assets Fund Balance$9,391,544$9,500,650▲ $109,106
Total Liabilities and Net Assets / Fund Balance$9,419,784$9,551,799▲ $132,015

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,451,549$3,879,127$5,330,676
Buildings$2,351,531$1,404,712$3,756,243
Land$202,028-$202,028
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James R RaticanProgram AdminFT$103,019$645$103,664

Board Members and Trustees

NameTitle
Tom DappChairman
Dallas DayTrustee
Jim ThompsonTrustee
Margaret BrooksTrustee
Tony EvansTrustee
Brian BramerBusiness Agent
Cory LodgeBusiness Agent
Jim HarrisionBusiness Agent
Stephen ScottBusiness Agent
John BallardSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,256,172
Investment Income
$256,347
Other Revenue
$15,037
Change in Net Assets
$445,835

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,512,766
Revenue Not Reported on Financial Statements
$14,790
Revenue Not Reported on Form 990
$-336,729
Total Revenue per Audited Statements
$3,176,037
Total Revenue per Form 990
$3,527,556
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,650,176
Salaries, Compensation, and Employee Benefits$1,431,545
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$666,610$102,642-$769,252
Depreciation Depletion$361,045$33,210-$394,255
Pension Plan Contributions$241,636$45,940-$287,576
Other Employee Benefits$165,467$31,459-$196,926
Travel$134,623$1,465-$136,088
Occupancy$69,892$37,635-$107,527
Current Officers, Directors, Trustees, and Key Employees$87,763$13,114-$100,877
Payroll Taxes$66,523$10,391-$76,914
Other Expenses$58,727$5,522-$64,249
Insurance$52,953$9,010-$61,963
Advertising$42,905$6,702-$49,607
Fees for Services Other$29,444--$29,444
Office Expenses$11,667$15,686-$27,353
Fees for Service Investment Mgmnt Fees-$14,790-$14,790
Fees for Services Accounting-$14,192-$14,192
Fees for Services Legal-$1,357-$1,357
Total Functional Expenses$2,738,606$343,115$0$3,081,721

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,081,721
Expenses per Audited Statements$3,066,931
Total Expenses per Audited Statements$3,066,931
Expenses Not Reported on Financial Statements$14,790
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
Annual disclosure for covered persons
Yes
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
Yes
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 will be distributed to board members and each board member will email the office manager confirmation of approval.

Form 990, Part VI, Section B, Line 12C

We have a written conflict of interest policy that requires our officers, directors, and employees to annually disclose potential conflicts of themselves and their family members on a questionnaire distributed by our operations manager. The operations manager ensures that all questionnaires are completed, reviews them for conflicts, and submits to the board for review any questionnaires that disclose actual or potential conflicts.

Form 990, Part VI, Section B, Line 15

The administrator's salary is set using union pay scales. All other officers serve without pay.

Form 990, Part VI, Section C, Line 19

Governing documents are available to the public upon request

Filing and Contact Details

Filer

Filer Name
Operating Engineers Local 103
EIN
35-1132522
Phone
7653780013
Address
4277 E CR 67, ANDERSON, IN 46017

Signing Officer

Name
James R Ratican
Title
Program Admin
Phone
7653780013
Signed
2021-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James R Ratican
Formed
1967
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
20
Volunteers
0

Preparer

Firm
Cliftonlarsonallen Llp
Address
301 SW ADAMS STREET SUITE 1000, PEORIA, IL 61602
Preparer
Andrew Smith CPA
Phone
3096714500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The selection process has not changed from the prior year

Financial Statement Notes

PART X, LINE 2:

The program is an indiana nonprofit trust and is exempt from taxes under internal revenue code (irc) section 501(c)(3).

Raw XML AppendixShowing 400 of 441 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt028240
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt051149
IRS990/AccountsReceivableGrp/BOYAmt0303604
IRS990/AccountsReceivableGrp/EOYAmt0293164
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0APPRENTICESHIP PROGRAM FOR OPERATING ENGINEERS
IRS990/AdvertisingGrp/ManagementAndGeneralAmt06702
IRS990/AdvertisingGrp/ProgramServicesAmt042905
IRS990/AdvertisingGrp/TotalAmt049607
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TAMMY STAIMPEL
IRS990/BooksInCareOfDetail/PhoneNum07653780013
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04277 E CR 67
IRS990/BooksInCareOfDetail/USAddress/CityNm0ANDERSON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd046017
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0934194
IRS990/CashNonInterestBearingGrp/EOYAmt0877697
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt013114
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt087763
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0100877
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0256347
IRS990/CYOtherExpensesAmt01650176
IRS990/CYOtherRevenueAmt015037
IRS990/CYProgramServiceRevenueAmt03256172
IRS990/CYRevenuesLessExpensesAmt0445835
IRS990/CYSalariesCompEmpBnftPaidAmt01431545
IRS990/CYTotalExpensesAmt03081721
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03527556
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt033210
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0361045
IRS990/DepreciationDepletionGrp/TotalAmt0394255
IRS990/Desc0APPRENTICESHIP TRAINING OF OPERATING ENGINEERS IN THE CONSTRUCTION INDUSTRY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt020
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02738606
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt014192
IRS990/FeesForServicesAccountingGrp/TotalAmt014192
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01357
IRS990/FeesForServicesLegalGrp/TotalAmt01357
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt029444
IRS990/FeesForServicesOtherGrp/TotalAmt029444
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt014790
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt014790
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10645
IRS990/Form990PartVIISectionAGrp/PersonNm0TOM DAPP
IRS990/Form990PartVIISectionAGrp/PersonNm1TONY EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm2MARGARET BROOKS
IRS990/Form990PartVIISectionAGrp/PersonNm3JIM THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm4DALLAS DAY
IRS990/Form990PartVIISectionAGrp/PersonNm5JOHN BALLARD
IRS990/Form990PartVIISectionAGrp/PersonNm6BRIAN BRAMER
IRS990/Form990PartVIISectionAGrp/PersonNm7JIM HARRISION
IRS990/Form990PartVIISectionAGrp/PersonNm8STEPHEN SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm9CORY LODGE
IRS990/Form990PartVIISectionAGrp/PersonNm10JAMES R RATICAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10103019
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10PROGRAM ADMIN
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt076780
IRS990/GainOrLossGrp/SecuritiesAmt05755
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt086340
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0253796
IRS990/GrossReceiptsAmt03785157
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt09010
IRS990/InsuranceGrp/ProgramServicesAmt052953
IRS990/InsuranceGrp/TotalAmt061963
IRS990/InvestmentIncomeGrp/ExclusionAmt0173812
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0173812
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04518434
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04348450
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05283839
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03638914
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04005108
IRS990/LandBldgEquipCostOrOtherBssAmt09288947
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt09560
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0248041
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0APPRENTICESHIP PROGRAM FOR OPERATING ENGINEERS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt09391544
IRS990/NetAssetsOrFundBalancesEOYAmt09500650
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt082535
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt082535
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-336729
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt09391544
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt09500650
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt037635
IRS990/OccupancyGrp/ProgramServicesAmt069892
IRS990/OccupancyGrp/TotalAmt0107527
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015686
IRS990/OfficeExpensesGrp/ProgramServicesAmt011667
IRS990/OfficeExpensesGrp/TotalAmt027353
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031459
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0165467
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0196926
IRS990/OtherExpensesGrp/Desc0EQUIPMENT EXPENSES
IRS990/OtherExpensesGrp/Desc1CLASSROOM AND TRAINING
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05522
IRS990/OtherExpensesGrp/ProgramServicesAmt0474516
IRS990/OtherExpensesGrp/ProgramServicesAmt1274835
IRS990/OtherExpensesGrp/ProgramServicesAmt258727
IRS990/OtherExpensesGrp/TotalAmt0474516
IRS990/OtherExpensesGrp/TotalAmt1274835
IRS990/OtherExpensesGrp/TotalAmt264249
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015037
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015037
IRS990/OtherRevenueTotalAmt015037
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0102642
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0666610
IRS990/OtherSalariesAndWagesGrp/TotalAmt0769252
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010391
IRS990/PayrollTaxesGrp/ProgramServicesAmt066523
IRS990/PayrollTaxesGrp/TotalAmt076914
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt045940
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0241636
IRS990/PensionPlanContributionsGrp/TotalAmt0287576
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024638
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027380
IRS990/PrincipalOfficerNm0JAMES R RATICAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTOR ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1IVY TECH ASSESMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02911869
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1344303
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02911869
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1344303
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0147739
IRS990/PYOtherExpensesAmt01412371
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02939017
IRS990/PYRevenuesLessExpensesAmt0337450
IRS990/PYSalariesCompEmpBnftPaidAmt01336935
IRS990/PYTotalExpensesAmt02749306
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03086756
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0445835
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03271209
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02351531
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01404712
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03756243
IRS990ScheduleD/EquipmentGrp/BookValueAmt01451549
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03879127
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05330676
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt014790
IRS990ScheduleD/ExpensesSubtotalAmt03066931
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt014790
IRS990ScheduleD/InvestmentExpensesNotIncldAmt014790
IRS990ScheduleD/LandGrp/BookValueAmt0202028
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0202028
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-336729
IRS990ScheduleD/RevenueNotReportedAmt0-336729
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt014790
IRS990ScheduleD/RevenueSubtotalAmt03512766
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PROGRAM IS AN INDIANA NONPROFIT TRUST AND IS EXEMPT FROM TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04005108
IRS990ScheduleD/TotalExpensesPerForm990Amt03081721
IRS990ScheduleD/TotalRevenuePerForm990Amt03527556
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03176037
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03066931
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL SOLICITATIONS CONTAIN THIS INFORMATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY WILL BE DISTRIBUTED TO BOARD MEMBERS AND EACH BOARD MEMBER WILL EMAIL THE OFFICE MANAGER CONFIRMATION OF APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE HAVE A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES OUR OFFICERS, DIRECTORS, AND EMPLOYEES TO ANNUALLY DISCLOSE POTENTIAL CONFLICTS OF THEMSELVES AND THEIR FAMILY MEMBERS ON A QUESTIONNAIRE DISTRIBUTED BY OUR OPERATIONS MANAGER. THE OPERATIONS MANAGER ENSURES THAT ALL QUESTIONNAIRES ARE COMPLETED, REVIEWS THEM FOR CONFLICTS, AND SUBMITS TO THE BOARD FOR REVIEW ANY QUESTIONNAIRES THAT DISCLOSE ACTUAL OR POTENTIAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ADMINISTRATOR'S SALARY IS SET USING UNION PAY SCALES. ALL OTHER OFFICERS SERVE WITHOUT PAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SELECTION 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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt09419784
IRS990/TotalAssetsEOYAmt09551799
IRS990/TotalAssetsGrp/BOYAmt09419784
IRS990/TotalAssetsGrp/EOYAmt09551799
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0343115
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02738606
IRS990/TotalFunctionalExpensesGrp/TotalAmt03081721
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028240
IRS990/TotalLiabilitiesEOYAmt051149
IRS990/TotalLiabilitiesGrp/BOYAmt028240
IRS990/TotalLiabilitiesGrp/EOYAmt051149
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09391544
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09500650
IRS990/TotalOtherCompensationAmt0645
IRS990/TotalProgramServiceExpensesAmt02738606
IRS990/TotalProgramServiceRevenueAmt03256172
IRS990/TotalReportableCompFromOrgAmt0103019
IRS990/TotalRevenueGrp/ExclusionAmt0256347
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03271209
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03527556
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09419784
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09551799
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01465
IRS990/TravelGrp/ProgramServicesAmt0134623
IRS990/TravelGrp/TotalAmt0136088

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$14.3$0.02$14.3$5.34$5.40$0.05
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$0.23$14.2$5.46$4.58$0.88
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.7$0.02$12.7$4.77$3.71$1.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$0.01$12.0$4.39$3.31$1.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$0.11$11.1$3.60$3.11$0.49
2020Detailed filing. Detailed filing data is available for this year.$9.55$0.05$9.50$3.53$3.08$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.42$0.03$9.39$3.09$2.75$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.04$0.02$9.03$2.61$2.31$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.70$0.02$8.68$2.29$2.28$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.63$0.06$8.57$2.38$2.40$0.02
2015Detailed filing. Detailed filing data is available for this year.$8.70$0.02$8.68$2.08$2.00$0.08
2014Detailed filing. Detailed filing data is available for this year.$8.64$0.02$8.62$1.80$2.10$0.30