Civic Intelligence

Operating Engineers 103 Iuoe Apprenticeship & Training Program

990 • Fiscal year 2018 • EIN 35-1132522

Apr 01, 2017 to Mar 31, 2018 • Filed on Oct 10, 2018

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

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

10th percentile

0.01x

Higher debt load relative to revenue than 10% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

68th percentile

11%

Higher net margin than 68% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

58th percentile

3.9%

Faster asset growth than 58% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

70th percentile

14%

Faster revenue growth than 70% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$9,044,638

Up $341,472 (+3.9%) from 2017

Net Assets

Up

$9,026,777

Up $347,817 (+4.0%) from 2017

Liabilities

Down

$17,861

Down $6,345 (-26%) from 2017

Revenue

Up

$2,607,912

Up $316,238 (+14%) from 2017

Expenses

Up

$2,314,617

Up $29,915 (+1.3%) from 2017

Net Income

Up

$293,295

Up $286,323 (+4107%) from 2017

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

2018

Assets$9,044,638
Liabilities$17,861
Net Assets$9,026,777

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

2018

Revenue$2,607,912
Expenses$2,314,617
Net Income$293,295
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Oct 10, 2018
Return Version
2017v2.3
Gross Receipts
$2,607,912
Mission and Program Overview

Mission

Apprenticeship program for operating engineers

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,235,737$4,361,464▲ $125,727
Land, Buildings, and Equipment, Net$3,968,514$3,677,818▼ $290,696
Savings and Temporary Cash Investments$240,855$715,899▲ $475,044
Accounts Receivable$236,536$265,735▲ $29,199
Prepaid Expenses and Deferred Charges$21,524$23,722▲ $2,198
Total Assets$8,703,166$9,044,638▲ $341,472
Liabilities
Accounts Payable and Accrued Expenses$24,206$17,861▼ $6,345
Total Liabilities$24,206$17,861▼ $6,345
Net Assets / Fund Balance
Unrestricted Net Assets$8,678,960$9,026,777▲ $347,817
Total Net Assets Fund Balance$8,678,960$9,026,777▲ $347,817
Total Liabilities and Net Assets / Fund Balance$8,703,166$9,044,638▲ $341,472

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$996,640$3,347,363$4,344,003
Buildings$2,479,150$1,200,455$3,679,605
Land$202,028-$202,028
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James R RaticanProgram AdmiFT$95,129$50,920$146,049

Board Members and Trustees

NameTitle
Brian BramerTrustee
Dallas DayTrustee
Jim HarrisonTrustee
John BallardTrustee
Keith Mullens IiTrustee
Mike HibbsTrustee
Rob CochranTrustee
Roger HardwickTrustee
Tom DappTrustee
Tony EvansTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,535,925
Investment Income
$71,987
Other Revenue
$0
Change in Net Assets
$293,295

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,607,912
Revenue Not Reported on Form 990
$54,523
Total Revenue per Audited Statements
$2,662,435
Total Revenue per Form 990
$2,607,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,227,380
Salaries, Compensation, and Employee Benefits$1,087,237
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$548,875$112,847-$661,722
Depreciation Depletion$353,266$35,777-$389,043
Pension Plan Contributions$161,163$62,071-$223,234
Other Employee Benefits$115,052$26,832-$141,884
Travel$116,661$1,518-$118,179
Occupancy$63,827$34,366-$98,193
Payroll Taxes$50,099$10,298-$60,397
Insurance$45,704$9,012-$54,716
Advertising$30,676$6,305-$36,981
Other Expenses$27,900$3,293-$31,193
Office Expenses$10,237$12,453-$22,690
Fees for Services Other$18,330--$18,330
Fees for Services Accounting-$13,024-$13,024
Fees for Services Legal-$330-$330
Total Functional Expenses$1,986,491$328,126$0$2,314,617

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,314,617
Total Expenses per Audited Statements$2,314,617
Total Expenses per Form 990$2,314,617
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 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, Page 6, Part VI, Line 11B

A copy of form 990 will be distributed to board members and each board member will email the office manager confirmation of approval.

Form 990, Page 6, Part VI, 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, Page 6, Part VI, Line 15A

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

Form 990, Page 6, Part VI, Line 15B

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

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Operating Engineers
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
2018-10-10

Organization Details

Principal Officer
James R Ratican
Voting Board Members
11
Independent Board Members
11
Employees
21

Preparer

Firm
Pherson & Associates Pc Cpas
Address
410 S 18TH STREET, LAFAYETTE, IN 47905
Preparer
Travis V Pherson CPA
Phone
7657421056
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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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IRS990ScheduleD/BuildingsGrp/BookValueAmt02479150
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01200455
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03679605
IRS990ScheduleD/EquipmentGrp/BookValueAmt0996640
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03347363
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04344003
IRS990ScheduleD/ExpensesSubtotalAmt02314617
IRS990ScheduleD/LandGrp/BookValueAmt0202028
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0202028
IRS990ScheduleD/NetUnrealizedGainsInvstAmt054523
IRS990ScheduleD/RevenueNotReportedAmt054523
IRS990ScheduleD/RevenueSubtotalAmt02607912
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03677818
IRS990ScheduleD/TotalExpensesPerForm990Amt02314617
IRS990ScheduleD/TotalRevenuePerForm990Amt02607912
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02662435
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02314617
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL SOLICITATIONS CONTAIN THIS INFORMATION
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 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/ExplanationTxt3THE ADMINISTRATOR'S SALARY IS SET USING UNION PAY SCALES. ALL OTHER OFFICERS SERVE WITHOUT PAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08703166
IRS990/TotalAssetsEOYAmt09044638
IRS990/TotalAssetsGrp/BOYAmt08703166
IRS990/TotalAssetsGrp/EOYAmt09044638
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0328126
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01986491
IRS990/TotalFunctionalExpensesGrp/TotalAmt02314617
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024206
IRS990/TotalLiabilitiesEOYAmt017861
IRS990/TotalLiabilitiesGrp/BOYAmt024206
IRS990/TotalLiabilitiesGrp/EOYAmt017861
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08678960
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09026777
IRS990/TotalOtherCompensationAmt050920
IRS990/TotalProgramServiceExpensesAmt01986491
IRS990/TotalProgramServiceRevenueAmt02535925
IRS990/TotalReportableCompFromOrgAmt095129
IRS990/TotalRevenueGrp/ExclusionAmt071987
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02535925
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02607912
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08703166
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09044638
IRS990/TravelGrp/ManagementAndGeneralAmt01518
IRS990/TravelGrp/ProgramServicesAmt0116661
IRS990/TravelGrp/TotalAmt0118179
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt08678960
IRS990/UnrestrictedNetAssetsGrp/EOYAmt09026777
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04277 E CO RD 67
IRS990/USAddress/CityNm0ANDERSON
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046017
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0NONE
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES R RATICAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PROGRAM ADMIN
ReturnHeader/BusinessOfficerGrp/PhoneNum07653780013
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATING ENGINEERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 103 APPRENTSHP & TRNG PRGM
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0351132522
ReturnHeader/Filer/PhoneNum07653780013
ReturnHeader/Filer/USAddress/AddressLine1Txt04277 E CR 67
ReturnHeader/Filer/USAddress/CityNm0ANDERSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046017
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId017DDC33D25AB135ABC4EB79C4136C1BA62209842
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId016F93E355E74CCE38CEB1DA68442D6AD3AB9162E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.165.110.197
ReturnHeader/FilingSecurityInformation/IPDt02018-10-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm007:43:16
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351405191
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PHERSON & ASSOCIATES PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0410 S 18TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAFAYETTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047905
ReturnHeader/PreparerPersonGrp/PhoneNum07657421056
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRAVIS V PHERSON CPA
ReturnHeader/ReturnTs02018-10-05T07:43:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

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
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
2018Detailed filing. Detailed filing data is available for this year.$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