Civic Intelligence

Operating Engineers' Local 324 Journey- Man and Apprentice Training Fund Inc

990 • Fiscal year 2015 • EIN 38-3215444

May 01, 2014 to Apr 30, 2015 • Filed on Mar 04, 2016

275 E Highland RoadHowell, MI 48843

(517) 546-9610

Siviq Scores

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

Liabilities / Assets

27th percentile

0.04x

Higher debt load relative to assets than 27% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

22nd percentile

0.05x

Higher debt load relative to revenue than 22% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

86th percentile

34%

Higher net margin than 86% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

79th percentile

$210,505

Higher top officer pay than 79% of similar nonprofits.

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

91st percentile

38%

Faster asset growth than 91% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

82nd percentile

26%

Faster revenue growth than 82% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$8,434,839

Up $2,330,870 (+38%) from 2014

Net Assets

Up

$8,114,578

Up $2,195,559 (+37%) from 2014

Liabilities

Up

$320,261

Up $135,311 (+73%) from 2014

Revenue

Up

$6,369,337

Up $1,294,379 (+26%) from 2014

Expenses

Up

$4,173,778

Up $672,585 (+19%) from 2014

Net Income

Up

$2,195,559

Up $621,794 (+40%) from 2014

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $4,652,677Liabilities 2010: $959,872Net Assets 2010: $3,692,8052010Assets 2011: $4,324,665Liabilities 2011: $662,125Net Assets 2011: $3,662,5402011Assets 2012: $4,265,686Liabilities 2012: $408,146Net Assets 2012: $3,857,5402012Assets 2013: $4,536,292Liabilities 2013: $191,038Net Assets 2013: $4,345,2542013Assets 2014: $6,103,969Liabilities 2014: $184,950Net Assets 2014: $5,919,0192014Assets 2015: $8,434,839Liabilities 2015: $320,261Net Assets 2015: $8,114,5782015Assets 2016: $10,346,871Liabilities 2016: $369,664Net Assets 2016: $9,977,2072016Assets 2017: $12,690,432Liabilities 2017: $378,121Net Assets 2017: $12,312,3112017Assets 2018: $16,167,675Liabilities 2018: $318,173Net Assets 2018: $15,849,5022018Assets 2019: $19,292,529Liabilities 2019: $1,448,573Net Assets 2019: $17,843,9562019Assets 2020: $28,165,158Liabilities 2020: $5,984,289Net Assets 2020: $22,180,8692020Assets 2021: $27,090,891Liabilities 2021: $3,881,837Net Assets 2021: $23,209,0542021Assets 2022: $25,258,732Liabilities 2022: $534,006Net Assets 2022: $24,724,7262022Assets 2023: $25,934,079Liabilities 2023: $571,353Net Assets 2023: $25,362,7262023Assets 2024: $46,663,305Liabilities 2024: $19,061,682Net Assets 2024: $27,601,6232024Assets 2025: $57,806,823Liabilities 2025: $20,535,122Net Assets 2025: $37,271,7012025

Highlighted filing

2015

Assets$8,434,839
Liabilities$320,261
Net Assets$8,114,578

Operations Trend

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

$30M$20M$10M$0Expenses 2010: $3,317,8632010Expenses 2011: $3,083,3912011Expenses 2012: $3,385,6012012Revenue 2013: $3,810,623Expenses 2013: $3,322,909Net Income 2013: $487,7142013Revenue 2014: $5,074,958Expenses 2014: $3,501,193Net Income 2014: $1,573,7652014Revenue 2015: $6,369,337Expenses 2015: $4,173,778Net Income 2015: $2,195,5592015Revenue 2016: $6,911,683Expenses 2016: $5,053,120Net Income 2016: $1,858,5632016Revenue 2017: $7,649,456Expenses 2017: $5,308,278Net Income 2017: $2,341,1782017Revenue 2018: $9,307,012Expenses 2018: $5,756,323Net Income 2018: $3,550,6892018Revenue 2019: $8,466,072Expenses 2019: $6,492,565Net Income 2019: $1,973,5072019Revenue 2020: $9,278,606Expenses 2020: $6,894,195Net Income 2020: $2,384,4112020Revenue 2021: $8,851,927Expenses 2021: $7,842,160Net Income 2021: $1,009,7672021Revenue 2022: $10,054,235Expenses 2022: $8,590,813Net Income 2022: $1,463,4222022Revenue 2023: $10,599,294Expenses 2023: $9,961,294Net Income 2023: $638,0002023Revenue 2024: $13,664,882Expenses 2024: $11,420,712Net Income 2024: $2,244,1702024Revenue 2025: $23,137,163Expenses 2025: $13,571,823Net Income 2025: $9,565,3402025

Highlighted filing

2015

Revenue$6,369,337
Expenses$4,173,778
Net Income$2,195,559
Jump To
Filing Snapshot
Filing Period
May 1, 2014 to Apr 30, 2015
Signed
Mar 4, 2016
Return Version
2014v6.0
Gross Receipts
$6,397,846
Mission and Program Overview

Mission

The fund is created, established, and maintained, for the purpose of providing training to journeyman and apprentices in the operating engineer trade within the jurisdiction of the union.

The journeyman and apprentice training fund, inc. Provides continuing education opportunities for apprentices and new and experienced operating engineers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,597,193$3,750,574▲ $153,381
Savings and Temporary Cash Investments$2,020,071$3,667,648▲ $1,647,577
Accounts Receivable$302,263$450,875▲ $148,612
Prepaid Expenses and Deferred Charges$17,188$81,494▲ $64,306
Total Assets$6,103,969$8,434,839▲ $2,330,870
Other Assets Total$167,254$484,248▲ $316,994
Liabilities
Accounts Payable and Accrued Expenses$184,950$320,261▲ $135,311
Total Liabilities$184,950$320,261▲ $135,311
Net Assets / Fund Balance
Unrestricted Net Assets$5,919,019$8,114,578▲ $2,195,559
Total Net Assets Fund Balance$5,919,019$8,114,578▲ $2,195,559
Total Liabilities and Net Assets / Fund Balance$6,103,969$8,434,839▲ $2,330,870

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$688,729$5,558,305$6,247,034
Buildings$1,148,895$1,960,470$3,109,365
Land$1,880,483-$1,880,483
Leasehold Improvements$32,467$289,128$321,595
Other Assets Org$484,248--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lee GrahamTraining DirectorFT$122,022$53,296$175,318
Scott HartCFO/trustee--$131,605$131,605

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,363,610
Investment Income
$168
Other Revenue
$5,559
Change in Net Assets
$2,195,559

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,369,469
Revenue Not Reported on Financial Statements
$-132
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-132
Total Revenue per Audited Statements
$6,369,469
Total Revenue per Form 990
$6,369,337
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,463,971
Other Expenses$1,709,807
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$972,490$409,092-$1,381,582
Other Employee Benefits$752,639$199,051-$951,690
Depreciation Depletion$269,789$18,476-$288,265
Office Expenses$151,083$109,248-$260,331
Travel$155,268--$155,268
Occupancy$146,963--$146,963
Payroll Taxes$101,080$29,619-$130,699
Insurance$41,047$28,881-$69,928
Other Expenses$40,976--$40,976
Fees for Services Legal-$40,793-$40,793
All Other Expenses$22,716--$22,716
Fees for Services Accounting-$22,136-$22,136
Total Functional Expenses$3,316,482$857,296$0$4,173,778

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,173,910
Expenses per Audited Statements$4,173,778
Total Expenses per Form 990$4,173,778
Expenses Not Reported on Form 990$132
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 11

The 990 is reviewed by the fund accountant, training director, and cfo before being filed.

Form 990, Part VI, Section B, Line 15

Cfo reviews all payroll related transactions, including compensation of all other employees. Cfo is independent of 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 2014.

Form 990, Part VI, Section C, Line 19

Documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
OPERATING ENGINEERS' LOCAL 324 JOURNEY-
EIN
38-3215444
Phone
5175469610
Address
275 E HIGHLAND ROAD, HOWELL, MI 48843

Signing Officer

Name
Ryan Dunn
Title
Chairman
Phone
5175469610
Signed
2016-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Dunn
Formed
1964
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
4
Employees
36
Volunteers
4

Preparer

Firm
Plante & Moran Pllc
Address
2601 CAMBRIDGE COURT STE 500, AUBURN HILLS, MI 48326
Preparer
Lynne Huismann
Phone
2483757100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No changes were made to the audit oversight and review processes.

Financial Statement Notes

PART X, LINE 2:

The fund is exempt from income tax under the provisions of internal revenue code section 501(c)(3). Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the fund and recognize a tax liability if the fund 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 position taken by the fund, and has concluded that as of april 30, 2015 and 2014, there are not uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The fund is subject to routine audits by taxing jurisdictions. Currently, the fund is undergoing audit the department of labor for the years ended april 30, 2010 through april 30, 2014. There have been no reports issued related to these audits as of the report date. Management believes it is no longer subject to income tax examinations for years prior to 2011.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on disposal of equipment -132.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss on disposal of equipment 132.

Raw XML AppendixShowing 400 of 680 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/BOYAmt0184950
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0320261
IRS990/AccountsReceivableGrp/BOYAmt0302263
IRS990/AccountsReceivableGrp/EOYAmt0450875
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE JOURNEYMAN AND APPRENTICE TRAINING FUND, INC. PROVIDES CONTINUING EDUCATION OPPORTUNITIES FOR APPRENTICES AND NEW AND EXPERIENCED OPERATING ENGINEERS.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt022716
IRS990/AllOtherExpensesGrp/TotalAmt022716
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SCOTT HART
IRS990/BooksInCareOfDetail/PhoneNum05175469610
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0275 E HIGHLAND ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0HOWELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048843
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0168
IRS990/CYOtherExpensesAmt01709807
IRS990/CYOtherRevenueAmt05559
IRS990/CYProgramServiceRevenueAmt06363610
IRS990/CYRevenuesLessExpensesAmt02195559
IRS990/CYSalariesCompEmpBnftPaidAmt02463971
IRS990/CYTotalExpensesAmt04173778
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06369337
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt018476
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0269789
IRS990/DepreciationDepletionGrp/TotalAmt0288265
IRS990/Desc0COLLECTION AND ADMINISTRATION OF CONTRIBUTIONS, INSTRUCTION, AND TRAINING OF PARTICIPANTS RELATED TO THE OPERATION OF HEAVY EQUIPMENT AND FUNCTIONS AND RESPONSIBILITIES OF BEING AN OPERATING ENGINEER.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt036
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03316482
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt022136
IRS990/FeesForServicesAccountingGrp/TotalAmt022136
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt040793
IRS990/FeesForServicesLegalGrp/TotalAmt040793
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt062.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt263.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt43.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt611.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt758.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt862.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt911.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt950.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt059563
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt161708
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt261708
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt755255
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt862495
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt953296
IRS990/Form990PartVIISectionAGrp/PersonNm0DANIEL BOONE
IRS990/Form990PartVIISectionAGrp/PersonNm1RYAN DUNN
IRS990/Form990PartVIISectionAGrp/PersonNm2KENNETH DOMBROW
IRS990/Form990PartVIISectionAGrp/PersonNm3REMI COOLSAET
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBERT COPPERSMITH
IRS990/Form990PartVIISectionAGrp/PersonNm5GORDON LARAMIE III
IRS990/Form990PartVIISectionAGrp/PersonNm6ME WOODBECK JR
IRS990/Form990PartVIISectionAGrp/PersonNm7SCOTT HART
IRS990/Form990PartVIISectionAGrp/PersonNm8DOUGLAS STOCKWELL
IRS990/Form990PartVIISectionAGrp/PersonNm9LEE GRAHAM
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/ReportableCompFromOrgAmt9122022
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0105267
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1121549
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2121549
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt776350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt8148010
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7CFO/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRAINING DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01964
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-132
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt028377
IRS990/GrossReceiptsAmt06397846
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt028881
IRS990/InsuranceGrp/ProgramServicesAmt041047
IRS990/InsuranceGrp/TotalAmt069928
IRS990/InvestmentIncomeGrp/ExclusionAmt0300
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0300
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07807903
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03597193
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03750574
IRS990/LandBldgEquipCostOrOtherBssAmt011558477
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt028509
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE FUND IS CREATED, ESTABLISHED, AND MAINTAINED, FOR THE PURPOSE OF PROVIDING TRAINING TO JOURNEYMAN AND APPRENTICES IN THE OPERATING ENGINEER TRADE WITHIN THE JURISDICTION OF THE UNION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt05919019
IRS990/NetAssetsOrFundBalancesEOYAmt08114578
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-132
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-132
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0146963
IRS990/OccupancyGrp/TotalAmt0146963
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0109248
IRS990/OfficeExpensesGrp/ProgramServicesAmt0151083
IRS990/OfficeExpensesGrp/TotalAmt0260331
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0167254
IRS990/OtherAssetsTotalGrp/EOYAmt0484248
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0199051
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0752639
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0951690
IRS990/OtherExpensesGrp/Desc0TRAINING EXPENSES
IRS990/OtherExpensesGrp/Desc1TRAINING ALLOW/PER DIEM
IRS990/OtherExpensesGrp/Desc2MACHINERY PARTS & REPAI
IRS990/OtherExpensesGrp/Desc3SHOP SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0365873
IRS990/OtherExpensesGrp/ProgramServicesAmt1238805
IRS990/OtherExpensesGrp/ProgramServicesAmt257753
IRS990/OtherExpensesGrp/ProgramServicesAmt340976
IRS990/OtherExpensesGrp/TotalAmt0365873
IRS990/OtherExpensesGrp/TotalAmt1238805
IRS990/OtherExpensesGrp/TotalAmt257753
IRS990/OtherExpensesGrp/TotalAmt340976
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0LIQUIDATED DAMAGES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05559
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05559
IRS990/OtherRevenueTotalAmt05559
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0409092
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0972490
IRS990/OtherSalariesAndWagesGrp/TotalAmt01381582
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029619
IRS990/PayrollTaxesGrp/ProgramServicesAmt0101080
IRS990/PayrollTaxesGrp/TotalAmt0130699
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017188
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt081494
IRS990/PrincipalOfficerNm0RYAN DUNN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06335484
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128126
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06335484
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128126
IRS990/ProgSrvcAccomActy2Grp/Desc0EXCESS GOVERNMENT PROPERTY IS MAINTAINED BY THE FUND FOR USE IN THE TRAINING PROGRAMS PURSUANT TO COOPERATIVE AGREEMENT BETWEEN THE INTERNATIONAL UNION OF OPERATING ENGINEERS AND THE U.S DEPT OF LABOR.THE FUND HELD GOVERNMENT PROPERTY AT YEAR END OF $1,463,764.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-899
IRS990/PYOtherExpensesAmt01500758
IRS990/PYOtherRevenueAmt03916
IRS990/PYProgramServiceRevenueAmt05071941
IRS990/PYRevenuesLessExpensesAmt01573765
IRS990/PYSalariesCompEmpBnftPaidAmt02000435
IRS990/PYTotalExpensesAmt03501193
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05074958
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02195559
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06369169
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02020071
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03667648
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01148895
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01960470
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03109365
IRS990ScheduleD/EquipmentGrp/BookValueAmt0688729
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05558305
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06247034
IRS990ScheduleD/ExpensesNotReportedAmt0132
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04173778
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01880483
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01880483
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt032467
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0289128
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0321595
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0484248
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER RECEIVABLES
IRS990ScheduleD/OtherExpensesIncludedAmt0132
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-132
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-132
IRS990ScheduleD/RevenueSubtotalAmt06369469
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND IS EXEMPT FROM INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND 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 POSITION TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF APRIL 30, 2015 AND 2014, THERE ARE NOT UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. CURRENTLY, THE FUND IS UNDERGOING AUDIT THE DEPARTMENT OF LABOR FOR THE YEARS ENDED APRIL 30, 2010 THROUGH APRIL 30, 2014. THERE HAVE BEEN NO REPORTS ISSUED RELATED TO THESE AUDITS AS OF THE REPORT DATE. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON DISPOSAL OF EQUIPMENT -132.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LOSS ON DISPOSAL OF EQUIPMENT 132.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03750574
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0484248
IRS990ScheduleD/TotalExpensesPerForm990Amt04173778
IRS990ScheduleD/TotalRevenuePerForm990Amt06369337
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06369469
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04173910
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/ExplanationTxt0THROUGH NEWSPAPER ADVERTISEMENT
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4122022
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0105267
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1121549
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2121549
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3148010
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/DeferredCompensationFlngOrgAmt430100
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt043279
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt145221
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt245221
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt345677
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10

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.$57.8$20.5$37.3$23.1$13.6$9.57
2024Detailed filing. Detailed filing data is available for this year.$46.7$19.1$27.6$13.7$11.4$2.24
2023Detailed filing. Detailed filing data is available for this year.$25.9$0.57$25.4$10.6$9.96$0.64
2022Detailed filing. Detailed filing data is available for this year.$25.3$0.53$24.7$10.1$8.59$1.46
2021Detailed filing. Detailed filing data is available for this year.$27.1$3.88$23.2$8.85$7.84$1.01
2020Detailed filing. Detailed filing data is available for this year.$28.2$5.98$22.2$9.28$6.89$2.38
2019Detailed filing. Detailed filing data is available for this year.$19.3$1.45$17.8$8.47$6.49$1.97
2018Detailed filing. Detailed filing data is available for this year.$16.2$0.32$15.8$9.31$5.76$3.55
2017Detailed filing. Detailed filing data is available for this year.$12.7$0.38$12.3$7.65$5.31$2.34
2016Detailed filing. Detailed filing data is available for this year.$10.3$0.37$9.98$6.91$5.05$1.86
2015Detailed filing. Detailed filing data is available for this year.$8.43$0.32$8.11$6.37$4.17$2.20
2014Detailed filing. Detailed filing data is available for this year.$6.10$0.18$5.92$5.07$3.50$1.57
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.54$0.19$4.35$3.81$3.32$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.41$3.86$3.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.32$0.66$3.66$3.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.65$0.96$3.69$3.32