Civic Intelligence

Vacation Fund of Engineers Local 513

EIN 43-6072624 • 501(c)9 • Bridgeton, MO

Profile

The plan provides vacation benefits to participants of local 513 operating engineers union.

3449 Hollenberg DriveBridgeton, MO 63044

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.15x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.05x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2025

Net Margin

48th percentile

4.0%

Higher net margin than 48% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $10M-$25M nonprofits • Source year 2025

Asset Growth

77th percentile

15%

Faster asset growth than 77% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

9.6%

Faster revenue growth than 59% of similar nonprofits.

501(c)9 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Assets

Up

$4,993,007

Up $879,414 (+21%) from 2023

Liabilities

Up

$725,346

Up $202,223 (+39%) from 2023

Net Assets

Up

$4,267,661

Up $677,191 (+19%) from 2023

Revenue

Up

$14,846,625

Up $1,602,048 (+12%) from 2023

Expenses

Up

$14,246,474

Up $1,147,341 (+8.8%) from 2023

Net Income

Up

$600,151

Up $454,707 (+313%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $2,687,545Liabilities 2011: $1,961,121Net Assets 2011: $726,4242011Assets 2012: $2,364,608Liabilities 2012: $1,864,205Net Assets 2012: $500,4032012Assets 2013: $2,142,478Liabilities 2013: $1,775,014Net Assets 2013: $367,4642013Assets 2014: $2,786,124Liabilities 2014: $2,463,215Net Assets 2014: $322,9092014Assets 2015: $2,264,855Liabilities 2015: $2,008,531Net Assets 2015: $256,3242015Assets 2016: $2,714,208Liabilities 2016: $280,231Net Assets 2016: $2,433,9772016Assets 2017: $3,052,345Liabilities 2017: $269,086Net Assets 2017: $2,783,2592017Assets 2018: $3,075,505Liabilities 2018: $283,373Net Assets 2018: $2,792,1322018Assets 2019: $3,234,938Liabilities 2019: $349,330Net Assets 2019: $2,885,6082019Assets 2020: $3,367,582Liabilities 2020: $435,081Net Assets 2020: $2,932,5012020Assets 2021: $3,646,177Liabilities 2021: $511,776Net Assets 2021: $3,134,4012021Assets 2022: $4,041,633Liabilities 2022: $596,607Net Assets 2022: $3,445,0262022Assets 2023: $4,113,593Liabilities 2023: $523,123Net Assets 2023: $3,590,4702023Assets 2025: $4,993,007Liabilities 2025: $725,346Net Assets 2025: $4,267,6612025

Highlighted filing

2025

Assets$4,993,007
Liabilities$725,346
Net Assets$4,267,661

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2011: $6,117,4032011Expenses 2012: $5,889,2382012Expenses 2013: $5,323,2452013Revenue 2014: $6,569,372Expenses 2014: $6,613,927Net Income 2014: -$44,5552014Revenue 2015: $6,349,463Expenses 2015: $6,416,048Net Income 2015: -$66,5852015Revenue 2016: $6,674,591Expenses 2016: $6,287,581Net Income 2016: $387,0102016Revenue 2017: $7,775,585Expenses 2017: $7,426,303Net Income 2017: $349,2822017Revenue 2018: $7,836,148Expenses 2018: $7,827,275Net Income 2018: $8,8732018Revenue 2019: $8,258,891Expenses 2019: $8,165,415Net Income 2019: $93,4762019Revenue 2020: $10,541,238Expenses 2020: $10,494,345Net Income 2020: $46,8932020Revenue 2021: $10,892,255Expenses 2021: $10,690,355Net Income 2021: $201,9002021Revenue 2022: $12,513,206Expenses 2022: $12,202,581Net Income 2022: $310,6252022Revenue 2023: $13,244,577Expenses 2023: $13,099,133Net Income 2023: $145,4442023Revenue 2025: $14,846,625Expenses 2025: $14,246,474Net Income 2025: $600,1512025

Highlighted filing

2025

Revenue$14,846,625
Expenses$14,246,474
Net Income$600,151

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.99$0.73$4.27$14.8$14.2$0.60
2023Summary only. Only limited summary data is available for this year.$4.11$0.52$3.59$13.2$13.1$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.04$0.60$3.45$12.5$12.2$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.65$0.51$3.13$10.9$10.7$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.37$0.44$2.93$10.5$10.5$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.35$2.89$8.26$8.17$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.28$2.79$7.84$7.83$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.27$2.78$7.78$7.43$0.35
2016Summary only. Only limited summary data is available for this year.$2.71$0.28$2.43$6.67$6.29$0.39
2015Detailed filing. Detailed filing data is available for this year.$2.26$2.01$0.26$6.35$6.42$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.79$2.46$0.32$6.57$6.61$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$1.78$0.37$5.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$1.86$0.50$5.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$1.96$0.73$6.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Feb 16, 2026
Return Version
2024v5.5
Gross Receipts
$14,846,625
Mission and Program Overview

Mission

The plan provides vacation benefits to participants of local 513 operating engineers union.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,667,510$4,267,661▲ $600,151
Savings and Temporary Cash Investments$3,629,418$3,537,674▼ $91,744
Accounts Receivable$584,862$716,663▲ $131,801
Cash and Non-Interest-Bearing Accounts$79,616$705,936▲ $626,320
Prepaid Expenses and Deferred Charges$19,916$0▼ $19,916
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$4,328,271$4,993,007▲ $664,736
Other Assets Total$14,459$32,734▲ $18,275
Liabilities
Other Liabilities$659,178$723,877▲ $64,699
Accounts Payable and Accrued Expenses$1,583$1,469▼ $114
Total Liabilities$660,761$725,346▲ $64,585
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,667,510$4,267,661▲ $600,151
Total Liabilities and Net Assets / Fund Balance$4,328,271$4,993,007▲ $664,736
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian GraffChairman
Jeremy BennettTrustee
John GribTrustee
Matthew EnloeTrustee
Steve StraatmannTrustee
Charlie GoodwinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,559,544
Investment Income
$178,258
Other Revenue
$108,823
Change in Net Assets
$600,151

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,846,625
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$14,846,625
Total Revenue per Form 990
$14,846,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$14,151,824
Fees for Services Management---$33,540
Insurance---$19,916
Office Expenses---$12,795
Fees for Services Accounting---$12,600
Fees for Services Legal---$4,248
Other Expenses---$208
Total Functional Expenses$0$0$0$14,246,474

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,246,474
Total Expenses per Audited Statements$14,246,474
Total Expenses per Form 990$14,246,474
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$723,877
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the 990 was provided to all members of the board of trustees for their review prior to filing.

Form 990, Part VI, Section C, Line 19

The fund does not regularly provide such information to the public unless upon request. This information is for internal use and for the use of the participants of the fund

FORM 990, PART VII, SECTION A:

The salary and benefits information for the trustees who could be considered related to the fund is reported on the respective form 990's for the entities that pay the trustee's salaries and benefits.

Filing and Contact Details

Filer

Filer Name
Vacation Fund of Engineers Local 513
EIN
43-6072624
Phone
3147393983
Address
3449 HOLLENBERG DRIVE, BRIDGETON, MO 63044

Signing Officer

Name
Brian Graff
Title
Chairman/trustee
Phone
3147393983
Signed
2026-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Graff
Formed
1967
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Anders Minkler Huber & Helm Llp
Address
800 MARKET STREET SUITE 500, ST LOUIS, MO 63101-2501
Preparer
Stephanie H Jones
Phone
3146555500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No change from the prior year.

Form 990, Part IV, Line 11E

Due to related parties - $521,957

Financial Statement Notes

PART X, LINE 2:

In accordance with gaap, the plan's management is required to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken an uncertain position that more likely than not would be sustained upon examination by the applicable taxing authorities. The plan's management has analyzed the tax positions aken by the plan and has concluded that as of april 30, 2025 and 2024, there were no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The plan's management believes the plan is no longer subject to income tax examinations prior to 2020. The plan is also subject to routine audits by the department of labor, generally for six years after the statutory due date of the annual information return. There are currently no audits in progress for any tax periods.

Raw XML AppendixShowing 400 of 2,074 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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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt014846625
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH GAAP, THE PLAN'S MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. THE PLAN'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS AKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF APRIL 30, 2025 AND 2024, THERE WERE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN'S MANAGEMENT BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS PRIOR TO 2020. THE PLAN IS ALSO SUBJECT TO ROUTINE AUDITS BY THE DEPARTMENT OF LABOR, GENERALLY FOR SIX YEARS AFTER THE STATUTORY DUE DATE OF THE ANNUAL INFORMATION RETURN. THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt014246474
IRS990ScheduleD/TotalLiabilityAmt0723877
IRS990ScheduleD/TotalRevenuePerForm990Amt014846625
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt014846625
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt014246474
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 WAS PROVIDED TO ALL MEMBERS OF THE BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FUND DOES NOT REGULARLY PROVIDE SUCH INFORMATION TO THE PUBLIC UNLESS UPON REQUEST. THIS INFORMATION IS FOR INTERNAL USE AND FOR THE USE OF THE PARTICIPANTS OF THE FUND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SALARY AND BENEFITS INFORMATION FOR THE TRUSTEES WHO COULD BE CONSIDERED RELATED TO THE FUND IS REPORTED ON THE RESPECTIVE FORM 990'S FOR THE ENTITIES THAT PAY THE TRUSTEE'S SALARIES AND BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGE FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUE TO RELATED PARTIES - $521,957
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII, SECTION A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IV, LINE 11E
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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