Civic Intelligence

Operating Engineers' Local 324 Labor Management Education Committee

990EZ • Fiscal year 2014 • EIN 38-2872986

May 01, 2013 to Apr 30, 2014 • Filed on Mar 11, 2015

Organization ProfileWWW.324LMEC.ORG
500 Hulet DriveBloomfld Twp, MI 48302

(248) 451-0324

Siviq Scores

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

Liabilities / Assets

88th percentile

0.30x

Higher debt load relative to assets than 88% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

83rd percentile

0.16x

Higher debt load relative to revenue than 83% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Net Margin

88th percentile

24%

Higher net margin than 88% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

97th percentile

$207,406

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 22.0% of source-year revenue.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Asset Growth

97th percentile

75%

Faster asset growth than 97% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

91st percentile

27%

Faster revenue growth than 91% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$506,748

Up $217,520 (+75%) from 2013

Net Assets

Up

$356,547

Up $228,976 (+179%) from 2013

Liabilities

Down

$150,201

Down $11,456 (-7.1%) from 2013

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin88th percentile

Revenue

Up

$943,974

Up $203,245 (+27%) from 2013

Expenses

Up

$714,998

Up $81,834 (+13%) from 2013

Net Income

Up

$228,976

Up $121,411 (+113%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth97th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $90,713Liabilities 2010: $252,300Net Assets 2010: -$161,5872010Assets 2011: $123,016Liabilities 2011: $184,511Net Assets 2011: -$61,4952011Assets 2012: $141,885Liabilities 2012: $121,879Net Assets 2012: $20,0062012Assets 2013: $289,228Liabilities 2013: $161,657Net Assets 2013: $127,5712013Assets 2014: $506,748Liabilities 2014: $150,201Net Assets 2014: $356,5472014Assets 2015: $754,558Liabilities 2015: $118,097Net Assets 2015: $636,4612015Assets 2016: $993,823Liabilities 2016: $96,957Net Assets 2016: $896,8662016Assets 2017: $1,264,402Liabilities 2017: $117,184Net Assets 2017: $1,147,2182017Assets 2018: $1,649,830Liabilities 2018: $108,082Net Assets 2018: $1,541,7482018Assets 2019: $1,833,732Liabilities 2019: $111,645Net Assets 2019: $1,722,0872019Assets 2020: $1,953,297Liabilities 2020: $117,586Net Assets 2020: $1,835,7112020Assets 2021: $2,204,957Liabilities 2021: $122,956Net Assets 2021: $2,082,0012021Assets 2022: $2,314,670Liabilities 2022: $153,299Net Assets 2022: $2,161,3712022Assets 2023: $2,065,002Liabilities 2023: $145,682Net Assets 2023: $1,919,3202023Assets 2024: $2,147,544Liabilities 2024: $101,703Net Assets 2024: $2,045,8412024Assets 2025: $2,725,435Liabilities 2025: $246,187Net Assets 2025: $2,479,2482025

Highlighted filing

2014

Assets$506,748
Liabilities$150,201
Net Assets$356,547
Open 2014 Filing

Operations Trend

Revenue Growth91st percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $597,6112010Expenses 2011: $609,4432011Expenses 2012: $628,1932012Revenue 2013: $740,729Expenses 2013: $633,164Net Income 2013: $107,5652013Revenue 2014: $943,974Expenses 2014: $714,998Net Income 2014: $228,9762014Revenue 2015: $1,063,514Expenses 2015: $783,600Net Income 2015: $279,9142015Revenue 2016: $1,104,195Expenses 2016: $843,790Net Income 2016: $260,4052016Revenue 2017: $1,185,380Expenses 2017: $935,028Net Income 2017: $250,3522017Revenue 2018: $1,371,088Expenses 2018: $976,558Net Income 2018: $394,5302018Revenue 2019: $1,346,001Expenses 2019: $1,165,662Net Income 2019: $180,3392019Revenue 2020: $1,391,687Expenses 2020: $1,278,063Net Income 2020: $113,6242020Revenue 2021: $1,336,278Expenses 2021: $1,089,988Net Income 2021: $246,2902021Revenue 2022: $1,448,294Expenses 2022: $1,368,924Net Income 2022: $79,3702022Revenue 2023: $1,648,613Expenses 2023: $1,888,391Net Income 2023: -$239,7782023Revenue 2024: $1,815,374Expenses 2024: $1,688,853Net Income 2024: $126,5212024Revenue 2025: $1,982,216Expenses 2025: $1,543,546Net Income 2025: $438,6702025

Highlighted filing

2014

Revenue$943,974
Expenses$714,998
Net Income$228,976
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2013 to Apr 30, 2014
Signed
Mar 11, 2015
Return Version
2013v4.0
Gross Receipts
$952,558
Mission and Program Overview

Mission

The operating engineers local 324 labor management education committee aims to make michigan the premier state in the union and possibly the world to construct and maintain infrastructure and facilities. We will achieve this mission through education, communication, innovation and dedication to the members of operating engineers local 324, while concurrently striving to enhance progressive relationships with the contactors employing them and the project owners providing opportunities for the members to perform their craft.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$177,248$400,506▲ $223,258
Accounts Receivable$46,325$59,250▲ $12,925
Land, Buildings, and Equipment, Net$58,403$39,735▼ $18,668
Prepaid Expenses and Deferred Charges$7,252$7,257▲ $5
Total Assets$289,228$506,748▲ $217,520
Liabilities
Accounts Payable and Accrued Expenses$161,657$150,201▼ $11,456
Total Liabilities$161,657$150,201▼ $11,456
Net Assets / Fund Balance
Unrestricted Net Assets$127,571$356,547▲ $228,976
Total Net Assets Fund Balance$127,571$356,547▲ $228,976
Total Liabilities and Net Assets / Fund Balance$289,228$506,748▲ $217,520

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$39,735$42,339$82,074
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DONALD O'CONNELLExecutive DirectorFT$97,016$58,710$155,726
Scott HartCFO/trustee--$130,383$130,383

Board Members and Trustees

NameTitle
Kenneth DombrowChairman
Dan BooneTrustee
Doug StockwellTrustee
James OleksinskiTrustee
Me WoodbeckTrustee
Patrick BakerTrustee
Robert CoppersmithTrustee
Ryan DunnTrustee
Michael SmithSecretary
Michael NystromSecretary (5/1/13 - 9/25/13)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$942,852
Investment Income
$1,122
Other Revenue
$0
Change in Net Assets
$228,976

Audited Revenue Reconciliation

Revenue per Audited Statements
$943,974
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$943,974
Total Revenue per Form 990
$943,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$452,104
Other Expenses$262,894
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$209,792
Current Officers, Directors, Trustees, and Key Employees---$159,119
Advertising---$117,558
Other Employee Benefits---$60,690
Payroll Taxes---$22,503
Insurance---$20,060
Depreciation Depletion---$14,327
Travel---$12,057
Office Expenses---$11,407
Fees for Services Accounting---$11,243
Occupancy---$7,493
Other Expenses---$6,116
Fees for Services Other---$1,640
Fees for Services Legal---$926
All Other Expenses---$399
Conferences and Meetings---$205
Total Functional Expenses$0$0$0$714,998

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$714,998
Total Expenses per Audited Statements$714,998
Total Expenses per Form 990$714,998
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
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 A, Line 7A

“Five trustees shall be appointed by the international union of operating engineers and shall be designated as "union trustees". Each of the five association members shall appoint a trustee and they shall be designated "employer trustees".”

Form 990, Part VI, Section B, Line 11

“The 990 is reviewed by executive director and cfo prior to filing.”

Form 990, Part VI, Section B, Line 15

“Scott hart reviews all payroll related transactions, including compensation of all other employees. Mr hart is independent of the payroll system. Review includes comparability data and contemporaneous substantiation of the deliberation and decision. Compensation is approved by the board of trustees. The most recent year this process was undertaken was fiscal year 2013.”

Form 990, Part VI, Section C, Line 19

“Documents, policies, and financial statements available upon request.”

Filing and Contact Details

Filer

EIN
38-2872986
Phone
2484510324

Signing Officer

Name
Scott Hart
Title
Trustee/CFO
Phone
2488139800
Signed
2015-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Hart
Formed
1989
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
11

Preparer

Preparer
Lynne Huismann
Phone
2483757100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“Process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The committee is a not-for-profit corporation and is exempt from tax under provisions of internal revenue code section 501(c)(5). Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the committee and recognize a tax liability if the committee has taken an uncertain position that more likely than not would not be sustained upon examination by the irs or other applicable taxing authorities. Management has analyzed the tax positions taken by the committee, and has concluded that as of april 30, 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The committee is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2011.”

Raw XML AppendixShowing 400 of 569 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/ActivityOrMissionDesc0THE OPERATING ENGINEERS LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE AIMS TO MAKE MICHIGAN THE PREMIER STATE IN THE UNION AND POSSIBLY THE WORLD TO CONSTRUCT AND MAINTAIN INFRASTRUCTURE AND FACILITIES. WE WILL ACHIEVE THIS MISSION THROUGH EDUCATION, COMMUNICATION, INNOVATION AND DEDICATION TO THE MEMBERS OF OPERATING ENGINEERS LOCAL 324, WHILE CONCURRENTLY STRIVING TO ENHANCE PROGRESSIVE RELATIONSHIPS WITH THE CONTACTORS EMPLOYING THEM AND THE PROJECT OWNERS PROVIDING OPPORTUNITIES FOR THE MEMBERS TO PERFORM THEIR CRAFT.
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IRS990/MissionDesc0THE OPERATING ENGINEERS LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE AIMS TO MAKE MICHIGAN THE PREMIER STATE IN THE UNION AND POSSIBLY THE WORLD TO CONSTRUCT AND MAINTAIN INFRASTRUCTURE AND FACILITIES. WE WILL ACHIEVE THIS MISSION THROUGH EDUCATION, COMMUNICATION, INNOVATION AND DEDICATION TO THE MEMBERS OF OPERATING ENGINEERS LOCAL 324, WHILE CONCURRENTLY STRIVING TO ENHANCE PROGRESSIVE RELATIONSHIPS WITH THE CONTACTORS EMPLOYING THEM AND THE PROJECT OWNERS PROVIDING OPPORTUNITIES FOR THE MEMBERS TO PERFORM THEIR CRAFT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0356547
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01122
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt07493
IRS990/OfficeExpensesGrp/TotalAmt011407
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060690
IRS990/OtherExpensesGrp/Desc0AUTO EXPENSE
IRS990/OtherExpensesGrp/Desc1M.U.S.T. PROGRAM
IRS990/OtherExpensesGrp/Desc2PRINTING AND PRODUCTION
IRS990/OtherExpensesGrp/Desc3FIELD COORDINATORS' EXP
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IRS990/OtherExpensesGrp/TotalAmt123163
IRS990/OtherExpensesGrp/TotalAmt28044
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrincipalOfficerNm0SCOTT HART
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IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1M.U.S.T DUES & TESTING
IRS990/ProgramServiceRevenueGrp/Desc2FEES FOR SERVICES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt122977
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt215247
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0904628
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122977
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt215247
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
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IRS990/PYRevenuesLessExpensesAmt0107565
IRS990/PYSalariesCompEmpBnftPaidAmt0382929
IRS990/PYTotalExpensesAmt0633164
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0740729
IRS990/ReconcilationRevenueExpnssAmt0228976
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0714998
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt039735
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042339
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt082074
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0943974
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMMITTEE IS A NOT-FOR-PROFIT CORPORATION AND IS EXEMPT FROM TAX UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(5). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COMMITTEE AND RECOGNIZE A TAX LIABILITY IF THE COMMITTEE HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COMMITTEE, AND HAS CONCLUDED THAT AS OF APRIL 30, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COMMITTEE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt039735
IRS990ScheduleD/TotalExpensesPerForm990Amt0714998
IRS990ScheduleD/TotalRevenuePerForm990Amt0943974
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0943974
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0714998
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt497016
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0111085
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt195971
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2122357
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3149328
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt442984
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt043491
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt143279
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt242269
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt342352
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt415726
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt015726
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt115726
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt215726
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt315726
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KENNETH DOMBROW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DAN BOONE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2RYAN DUNN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3DOUG STOCKWELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4DONALD O'CONNELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAIRMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4EXECUTIVE DIRECTOR
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt4155726
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0170302
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1154976
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2180352
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3207406
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt40
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE COMMITTEE'S EXECUTIVE DIRECTOR, DONALD O'CONNELL, IS COMPENSATED BY INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324, AN UNRELATED ORGANIZATION WITH COMMON INTERESTS FOR HIS SERVICES PROVIDED TO THE OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE. THE COMPENSATION IS ESTABLISHED BY THE UNRELATED ORGANIZATION. THE COMMITTEE REIMBURSES THE UNION FOR THESE AMOUNTS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE J, PART III
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIVE TRUSTEES SHALL BE APPOINTED BY THE INTERNATIONAL UNION OF OPERATING ENGINEERS AND SHALL BE DESIGNATED AS "UNION TRUSTEES". EACH OF THE FIVE ASSOCIATION MEMBERS SHALL APPOINT A TRUSTEE AND THEY SHALL BE DESIGNATED "EMPLOYER TRUSTEES".
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY EXECUTIVE DIRECTOR AND CFO PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SCOTT HART REVIEWS ALL PAYROLL RELATED TRANSACTIONS, INCLUDING COMPENSATION OF ALL OTHER EMPLOYEES. MR HART IS INDEPENDENT OF THE PAYROLL SYSTEM. REVIEW INCLUDES COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. COMPENSATION IS APPROVED BY THE BOARD OF TRUSTEES. THE MOST RECENT YEAR THIS PROCESS WAS UNDERTAKEN WAS FISCAL YEAR 2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
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:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00

Document Assets

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Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$506,748
Liabilities
$150,201
Net assets
$356,547
Revenue
$943,974
Expenses
$714,998
Net income
$228,976
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.73$0.25$2.48$1.98$1.54$0.44
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.10$2.05$1.82$1.69$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.15$1.92$1.65$1.89$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.15$2.16$1.45$1.37$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.12$2.08$1.34$1.09$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.12$1.84$1.39$1.28$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.11$1.72$1.35$1.17$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.11$1.54$1.37$0.98$0.39
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.12$1.15$1.19$0.94$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.10$0.90$1.10$0.84$0.26
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.12$0.64$1.06$0.78$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.51$0.15$0.36$0.94$0.71$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.16$0.13$0.74$0.63$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.12$0.02$0.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.18$0.06$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.25$0.16$0.60