Liabilities / Assets
27th percentile
Higher debt load relative to assets than 27% of similar nonprofits.
990 • Fiscal year 2015 • EIN 38-3215444
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
27th percentile
Higher debt load relative to assets than 27% of similar nonprofits.
Liabilities / Revenue
22nd percentile
Higher debt load relative to revenue than 22% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 3.3% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lee Graham | Training Director | FT | $122,022 | $53,296 | $175,318 |
| Scott Hart | CFO/trustee | - | - | $131,605 | $131,605 |
| Name | Title |
|---|---|
| Ryan Dunn | Chairman |
| Douglas Stockwell | President |
| Daniel Boone | Trustee |
| Gordon Laramie Iii | Trustee |
| Kenneth Dombrow | Trustee |
| Me Woodbeck Jr | Trustee |
| Remi Coolsaet | Trustee |
| Robert Coppersmith | Secretary |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The 990 is reviewed by the fund accountant, training director, and cfo before being filed.”
“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.”
“Documents, policies, and financial statements are available upon request.”
“No changes were made to the audit oversight and review processes.”
“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.”
“Loss on disposal of equipment -132.”
“Loss on disposal of equipment 132.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 184950 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 320261 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 302263 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 450875 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE JOURNEYMAN AND APPRENTICE TRAINING FUND, INC. PROVIDES CONTINUING EDUCATION OPPORTUNITIES FOR APPRENTICES AND NEW AND EXPERIENCED OPERATING ENGINEERS. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 22716 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 22716 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SCOTT HART |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5175469610 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 275 E HIGHLAND ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HOWELL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48843 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 168 |
| IRS990/CYOtherExpensesAmt | 0 | 1709807 |
| IRS990/CYOtherRevenueAmt | 0 | 5559 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6363610 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2195559 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2463971 |
| IRS990/CYTotalExpensesAmt | 0 | 4173778 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6369337 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 18476 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 269789 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 288265 |
| IRS990/Desc | 0 | COLLECTION 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/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 36 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 3316482 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 22136 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22136 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 40793 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 40793 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 62.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 63.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 11.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 58.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 62.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 11.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 59563 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 61708 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 61708 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 55255 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 62495 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 53296 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DANIEL BOONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RYAN DUNN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KENNETH DOMBROW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | REMI COOLSAET |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROBERT COPPERSMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GORDON LARAMIE III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ME WOODBECK JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SCOTT HART |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DOUGLAS STOCKWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | LEE GRAHAM |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 122022 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 105267 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 121549 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 121549 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 76350 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 148010 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CFO/TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRAINING DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1964 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -132 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 28377 |
| IRS990/GrossReceiptsAmt | 0 | 6397846 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 28881 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 41047 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 69928 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 300 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 300 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 7807903 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3597193 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3750574 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 11558477 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 28509 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5919019 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8114578 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -132 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -132 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 146963 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 146963 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 109248 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 151083 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 260331 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 167254 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 484248 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 199051 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 752639 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 951690 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | TRAINING ALLOW/PER DIEM |
| IRS990/OtherExpensesGrp/Desc | 2 | MACHINERY PARTS & REPAI |
| IRS990/OtherExpensesGrp/Desc | 3 | SHOP SUPPLIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 365873 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 238805 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 57753 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 40976 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 365873 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 238805 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 57753 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 40976 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611600 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | LIQUIDATED DAMAGES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5559 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5559 |
| IRS990/OtherRevenueTotalAmt | 0 | 5559 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 409092 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 972490 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1381582 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 29619 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 101080 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 130699 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 17188 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 81494 |
| IRS990/PrincipalOfficerNm | 0 | RYAN DUNN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TRAINING SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6335484 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 28126 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6335484 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 28126 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EXCESS 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/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -899 |
| IRS990/PYOtherExpensesAmt | 0 | 1500758 |
| IRS990/PYOtherRevenueAmt | 0 | 3916 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5071941 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1573765 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2000435 |
| IRS990/PYTotalExpensesAmt | 0 | 3501193 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 5074958 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2195559 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 6369169 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2020071 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3667648 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1148895 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1960470 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3109365 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 688729 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 5558305 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 6247034 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 132 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4173778 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1880483 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1880483 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 32467 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 289128 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 321595 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 484248 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | OTHER RECEIVABLES |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 132 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -132 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -132 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 6369469 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | LOSS ON DISPOSAL OF EQUIPMENT -132. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | LOSS ON DISPOSAL OF EQUIPMENT 132. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3750574 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 484248 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4173778 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 6369337 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6369469 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4173910 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THROUGH NEWSPAPER ADVERTISEMENT |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | N/A |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 4 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 4 | 122022 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 105267 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 121549 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 121549 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 3 | 148010 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 4 | 30100 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 43279 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 45221 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 45221 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 3 | 45677 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.