Form 990, Part VI, Section B, Line 11B
“The form 990 was reviewed by the organization prior to filing.”
990 • Fiscal year 2016 • EIN 52-6053812
Scores are not available for this record yet.
Assets
Up$2,746,835
Up $379,728 (+16%) from 2015
Net Assets
Up$2,732,185
Up $386,109 (+16%) from 2015
Liabilities
Down$14,650
Down $6,381 (-30%) from 2015
Revenue
Up$1,166,565
Up $205,403 (+21%) from 2015
Expenses
Up$839,277
Up $21,212 (+2.6%) from 2015
Net Income
Up$327,288
Up $184,191 (+129%) from 2015
To provide a program for the training and education of apprentices.
Training operating engineers
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $2,346,076 | $2,732,185 | ▲ $386,109 |
| Investments in Publicly Traded Securities | $1,009,109 | $1,082,957 | ▲ $73,848 |
| Land, Buildings, and Equipment, Net | $832,889 | $799,445 | ▼ $33,444 |
| Savings and Temporary Cash Investments | $349,879 | $657,161 | ▲ $307,282 |
| Accounts Receivable | $115,609 | $125,598 | ▲ $9,989 |
| Cash and Non-Interest-Bearing Accounts | $33,621 | $71,928 | ▲ $38,307 |
| Prepaid Expenses and Deferred Charges | $26,000 | $9,746 | ▼ $16,254 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Total Assets | $2,367,107 | $2,746,835 | ▲ $379,728 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $20,031 | $13,427 | ▼ $6,604 |
| Other Liabilities | $1,000 | $1,223 | ▲ $223 |
| Total Liabilities | $21,031 | $14,650 | ▼ $6,381 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,346,076 | $2,732,185 | ▲ $386,109 |
| Total Liabilities and Net Assets / Fund Balance | $2,367,107 | $2,746,835 | ▲ $379,728 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $454,566 | $1,781,657 | $2,236,223 |
| Buildings | $32,677 | $601,585 | $634,262 |
| Land | $303,240 | - | $303,240 |
| Other Land Buildings | $8,962 | $106,435 | $115,397 |
| Leasehold Improvements | $0 | $115,150 | $115,150 |
| Name | Title | Other | Total |
|---|---|---|---|
| Joshua Vandyke | Union Trustee | $147,752 | $147,752 |
| Steve Faulkner | Union Trustee | $135,377 | $135,377 |
| Trae Lofty | Union Trustee | $135,377 | $135,377 |
| Name | Title |
|---|---|
| Brian Mazzella | Employer Trustee |
| Charles T Lemmon Sr | Employer Trustee |
| John Knowles | Employer Trustee |
| Richard Mazzella | Employer Trustee |
| Steve Beach Alternate | Union Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $436,523 |
| Salaries, Compensation, and Employee Benefits | $402,754 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $301,310 | - | - | $301,310 |
| Depreciation Depletion | $155,669 | - | - | $155,669 |
| Other Expenses | $102,602 | - | - | $102,602 |
| Fees for Services Management | - | $52,764 | - | $52,764 |
| Pension Plan Contributions | $50,074 | - | - | $50,074 |
| Occupancy | - | $44,114 | - | $44,114 |
| Insurance | - | $39,837 | - | $39,837 |
| Other Employee Benefits | $27,045 | - | - | $27,045 |
| Payroll Taxes | $24,325 | - | - | $24,325 |
| Fees for Services Accounting | - | $13,183 | - | $13,183 |
| Office Expenses | - | $12,639 | - | $12,639 |
| Fees for Services Legal | - | $8,300 | - | $8,300 |
| Travel | $5,194 | - | - | $5,194 |
| Conferences and Meetings | $1,721 | - | - | $1,721 |
| Fees for Service Investment Mgmnt Fees | - | $500 | - | $500 |
| Total Functional Expenses | $667,940 | $171,337 | $0 | $839,277 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $839,277 |
| Total Expenses per Audited Statements | $839,277 |
| Total Expenses per Form 990 | $839,277 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Rent Deposit | $1,000 |
| Gpc (pac) Dues | $123 |
| Employer Deposits | $100 |
“The form 990 was reviewed by the organization prior to filing.”
“The board of trustees monitors the conflict of interest policy annually for any potential conflicts.”
“The organizations annual form 990 disclosure form is available for public inspection on the irs website.”
“The process has not changed from the prior year.”
“Accounting principles generally accepted in the united states of america require plan management 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 not be sustained upon examination by the internal revenue service. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to tax examinations for the years prior to 2012.”
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/DepreciationDepletionGrp/TotalAmt | 0 | 155669 |
| IRS990/Desc | 0 | THE FUND PROVIDES A TRAINING SITE BY OPERATING ENGINEERS LOCAL 77 TO TRAIN ITS APPRENTICES. |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 115150 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 115150 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 58821 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 8962 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 106435 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 115397 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 123 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 100 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RENT DEPOSIT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | GPC (PAC) DUES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | EMPLOYER DEPOSITS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 58821 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1166565 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT 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 NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR THE YEARS PRIOR TO 2012. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 799445 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 839277 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1223 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1166565 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1225386 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 839277 |
| 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 | STATEMENT ON SCHOOL'S NONDISCRIMINATORY POLICY IS POSTED ON THE SCHOOL'S BULLETIN BOARD AND UPDATED ANNUALLY. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FORM 990 WAS REVIEWED BY THE ORGANIZATION PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF TRUSTEES MONITORS THE CONFLICT OF INTEREST POLICY ANNUALLY FOR ANY POTENTIAL CONFLICTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATIONS ANNUAL FORM 990 DISCLOSURE FORM IS AVAILABLE FOR PUBLIC INSPECTION ON THE IRS WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | OPERATING ENGINEERS LOCAL 77 PENSION FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | OPERATING ENGINEERS TRUST FUND OF WASHINGTON DC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | OPERATING ENGINEERS LOCAL 77 INDIVIDUAL ACCOUNT PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | MD |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2367107 |
| IRS990/TotalAssetsEOYAmt | 0 | 2746835 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2367107 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2746835 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 15 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 171337 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 667940 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 839277 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 21031 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 14650 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 21031 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 14650 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2346076 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2732185 |
| IRS990/TotalOtherCompensationAmt | 0 | 104014 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 667940 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1129484 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 20081 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1146484 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1166565 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2367107 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2746835 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 314492 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 5194 |
| IRS990/TravelGrp/TotalAmt | 0 | 5194 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4546 BRITTANIA WAY |
| IRS990/USAddress/CityNm | 0 | SUITLAND |
| IRS990/USAddress/StateAbbreviationCd | 0 | MD |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.