Civic Intelligence

Operating Engineers 103 Iuoe Apprenticeship & Training Program

990 • Fiscal year 2024 • EIN 35-1132522

Apr 01, 2023 to Mar 31, 2024 • Filed on Jan 17, 2025

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

19th percentile

0.02x

Higher debt load relative to assets than 19% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

17th percentile

0.04x

Higher debt load relative to revenue than 17% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$181,387

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

14%

Faster revenue growth than 62% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$14,438,270

Up $1,754,529 (+14%) from 2023

Net Assets

Up

$14,209,303

Up $1,549,805 (+12%) from 2023

Liabilities

Up

$228,967

Up $204,724 (+844%) from 2023

Revenue

Up

$5,457,702

Up $685,875 (+14%) from 2023

Expenses

Up

$4,576,739

Up $867,418 (+23%) from 2023

Net Income

Down

$880,963

Down $181,543 (-17%) from 2023

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

2024

Assets$14,438,270
Liabilities$228,967
Net Assets$14,209,303

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

2024

Revenue$5,457,702
Expenses$4,576,739
Net Income$880,963
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Jan 17, 2025
Return Version
2023v6.0
Gross Receipts
$6,027,213
Mission and Program Overview

Mission

Apprenticeship program for operating engineers

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,671,717$5,414,702▲ $742,985
Land, Buildings, and Equipment, Net$5,220,262$5,211,609▼ $8,653
Cash and Non-Interest-Bearing Accounts$2,435,645$3,389,825▲ $954,180
Accounts Receivable$319,805$381,297▲ $61,492
Prepaid Expenses and Deferred Charges$36,312$40,837▲ $4,525
Total Assets$12,683,741$14,438,270▲ $1,754,529
Liabilities
Accounts Payable and Accrued Expenses$24,243$228,967▲ $204,724
Total Liabilities$24,243$228,967▲ $204,724
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,659,498$14,209,303▲ $1,549,805
Total Net Assets Fund Balance$12,659,498$14,209,303▲ $1,549,805
Total Liabilities and Net Assets / Fund Balance$12,683,741$14,438,270▲ $1,754,529

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,410,334$5,554,675$7,965,009
Buildings$2,599,247$1,877,562$4,476,809
Land$202,028-$202,028
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James R RaticanProgram AdminFT$120,727$60,660$181,387
Dushan ShepeardInstructorFT$111,038$61,860$172,898
Robert SoutherInstructorFT$110,531$62,066$172,597
Monty MintonInstructorFT$109,460$61,739$171,199
Jeffrey HutchisonMechanicFT$108,462$61,449$169,911
Andrew JacksonInstructorFT$101,289$55,354$156,643

Board Members and Trustees

NameTitle
Tom DappPresident
Adam DayTrustee
Cory LodgeTrustee
Craig TylerTrustee
David DenisiukTrustee
Gary Hayden JrTrustee
James SparksTrustee
Margaret BrooksTrustee
Tony EvansTrustee
Stephen ScottSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,328,181
Investment Income
$129,521
Other Revenue
$0
Change in Net Assets
$880,963

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,442,979
Revenue Not Reported on Financial Statements
$14,723
Revenue Not Reported on Form 990
$668,842
Total Revenue per Audited Statements
$6,111,821
Total Revenue per Form 990
$5,457,702
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,626,803
Salaries, Compensation, and Employee Benefits$1,949,936
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$976,728$93,087-$1,069,815
Depreciation Depletion$688,811$41,261-$730,072
Pension Plan Contributions$326,987$36,722-$363,709
Other Employee Benefits$208,835$23,088-$231,923
Travel$199,384$6,097-$205,481
Current Officers, Directors, Trustees, and Key Employees$92,027$92,026-$184,053
Advertising$100,072$17,896-$117,968
Other Expenses$65,871$35,469-$101,340
Payroll Taxes$85,200$15,236-$100,436
Insurance$87,339$12,326-$99,665
Occupancy$52,514$28,277-$80,791
Office Expenses$14,764$58,009-$72,773
Fees for Services Accounting-$29,505-$29,505
Fees for Service Investment Mgmnt Fees-$14,723-$14,723
Fees for Services Other$3,250--$3,250
Total Functional Expenses$4,059,111$517,628$0$4,576,739

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,576,739
Expenses per Audited Statements$4,562,016
Total Expenses per Audited Statements$4,562,016
Expenses Not Reported on Financial Statements$14,723
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. The process described here was last completed in 2023.

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
2025-01-17
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
21
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 609 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/BOYAmt024243
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0228967
IRS990/AccountsReceivableGrp/BOYAmt0319805
IRS990/AccountsReceivableGrp/EOYAmt0381297
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0APPRENTICESHIP PROGRAM FOR OPERATING ENGINEERS
IRS990/AdvertisingGrp/ManagementAndGeneralAmt017896
IRS990/AdvertisingGrp/ProgramServicesAmt0100072
IRS990/AdvertisingGrp/TotalAmt0117968
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TAMMY CARTER
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/BOYAmt02435645
IRS990/CashNonInterestBearingGrp/EOYAmt03389825
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt092026
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt092027
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0184053
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0129521
IRS990/CYOtherExpensesAmt02626803
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt05328181
IRS990/CYRevenuesLessExpensesAmt0880963
IRS990/CYSalariesCompEmpBnftPaidAmt01949936
IRS990/CYTotalExpensesAmt04576739
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05457702
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt041261
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0688811
IRS990/DepreciationDepletionGrp/TotalAmt0730072
IRS990/Desc0APPRENTICESHIP TRAINING OF OPERATING ENGINEERS IN THE CONSTRUCTION INDUSTRY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt04059111
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt029505
IRS990/FeesForServicesAccountingGrp/TotalAmt029505
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt03250
IRS990/FeesForServicesOtherGrp/TotalAmt03250
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt014723
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt014723
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/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1540.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd3X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd4X
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/OtherCompensationAmt1060660
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1161739
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1262066
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1361860
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1455354
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1561449
IRS990/Form990PartVIISectionAGrp/PersonNm0TOM DAPP
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID DENISIUK
IRS990/Form990PartVIISectionAGrp/PersonNm2ADAM DAY
IRS990/Form990PartVIISectionAGrp/PersonNm3TONY EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm4MARGARET BROOKS
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES SPARKS
IRS990/Form990PartVIISectionAGrp/PersonNm6CRAIG TYLER
IRS990/Form990PartVIISectionAGrp/PersonNm7CORY LODGE
IRS990/Form990PartVIISectionAGrp/PersonNm8STEPHEN SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm9GARY HAYDEN JR
IRS990/Form990PartVIISectionAGrp/PersonNm10JAMES R RATICAN
IRS990/Form990PartVIISectionAGrp/PersonNm11MONTY MINTON
IRS990/Form990PartVIISectionAGrp/PersonNm12ROBERT SOUTHER
IRS990/Form990PartVIISectionAGrp/PersonNm13DUSHAN SHEPEARD
IRS990/Form990PartVIISectionAGrp/PersonNm14ANDREW JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm15JEFFREY HUTCHISON
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/ReportableCompFromOrgAmt10120727
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11109460
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12110531
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13111038
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14101289
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15108462
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/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10PROGRAM ADMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt11INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15MECHANIC
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt028663
IRS990/GainOrLossGrp/SecuritiesAmt0-53234
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt078000
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0466940
IRS990/GrossReceiptsAmt06027213
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt06
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt012326
IRS990/InsuranceGrp/ProgramServicesAmt087339
IRS990/InsuranceGrp/TotalAmt099665
IRS990/InvestmentIncomeGrp/ExclusionAmt0154092
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0154092
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04671717
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05414702
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07432237
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05220262
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05211609
IRS990/LandBldgEquipCostOrOtherBssAmt012643846
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt049337
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0520174
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/NetAssetsOrFundBalancesBOYAmt012659498
IRS990/NetAssetsOrFundBalancesEOYAmt014209303
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-24571
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-24571
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0668842
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt012659498
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt014209303
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt028277
IRS990/OccupancyGrp/ProgramServicesAmt052514
IRS990/OccupancyGrp/TotalAmt080791
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt058009
IRS990/OfficeExpensesGrp/ProgramServicesAmt014764
IRS990/OfficeExpensesGrp/TotalAmt072773
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023088
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0208835
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0231923
IRS990/OtherExpensesGrp/Desc0CLASSROOM AND TRAINING
IRS990/OtherExpensesGrp/Desc1EQUIPMENT EXPENSES
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3BUILDING MAINTENANCE AN
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013906
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt135469
IRS990/OtherExpensesGrp/ProgramServicesAmt0557778
IRS990/OtherExpensesGrp/ProgramServicesAmt1482900
IRS990/OtherExpensesGrp/ProgramServicesAmt2116651
IRS990/OtherExpensesGrp/ProgramServicesAmt365871
IRS990/OtherExpensesGrp/TotalAmt0557778
IRS990/OtherExpensesGrp/TotalAmt1482900
IRS990/OtherExpensesGrp/TotalAmt2130557
IRS990/OtherExpensesGrp/TotalAmt3101340
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt093087
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0976728
IRS990/OtherSalariesAndWagesGrp/TotalAmt01069815
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015236
IRS990/PayrollTaxesGrp/ProgramServicesAmt085200
IRS990/PayrollTaxesGrp/TotalAmt0100436
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt036722
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0326987
IRS990/PensionPlanContributionsGrp/TotalAmt0363709
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt036312
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt040837
IRS990/PrincipalOfficerNm0JAMES R RATICAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTOR ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1IVY TECH ASSESMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04936089
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1392092
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04936089
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1392092
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0158632
IRS990/PYOtherExpensesAmt02218369
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt04613195
IRS990/PYRevenuesLessExpensesAmt01062506
IRS990/PYSalariesCompEmpBnftPaidAmt01490952
IRS990/PYTotalExpensesAmt03709321
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04771827
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0880963
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05328181
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02599247
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01877562
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04476809
IRS990ScheduleD/EquipmentGrp/BookValueAmt02410334
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05554675
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07965009
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt014723
IRS990ScheduleD/ExpensesSubtotalAmt04562016
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt014723
IRS990ScheduleD/InvestmentExpensesNotIncldAmt014723
IRS990ScheduleD/LandGrp/BookValueAmt0202028
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0202028
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0668842
IRS990ScheduleD/RevenueNotReportedAmt0668842
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt014723
IRS990ScheduleD/RevenueSubtotalAmt05442979
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/TotalBookValueLandBuildingsAmt05211609
IRS990ScheduleD/TotalExpensesPerForm990Amt04576739
IRS990ScheduleD/TotalRevenuePerForm990Amt05457702
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06111821
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04562016
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
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0120727
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1111038
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2110531
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3109460
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4108462
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt5101289
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount50

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
2024Detailed filing. Detailed filing data is available for this year.$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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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