Civic Intelligence

Operating Engineers Labor Mgmt Co Trust

990 • Fiscal year 2018 • EIN 55-0777238

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 08, 2019

PO Box 6770Charleston, WV 25322-0487

(304) 343-7731

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

34th percentile

0.00x

Higher debt load relative to revenue than 34% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Net Margin

19th percentile

-3.6%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

81st percentile

$181,506

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 86.0% of source-year revenue.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Asset Growth

24th percentile

-2.7%

Faster asset growth than 24% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

1st percentile

-49%

Faster revenue growth than 1% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,166,605

Down $60,336 (-2.7%) from 2017

Net Assets

Down

$2,165,955

Down $60,341 (-2.7%) from 2017

Liabilities

Up

$650

Up $5 (+0.8%) from 2017

Revenue

Down

$211,170

Down $203,938 (-49%) from 2017

Expenses

Up

$218,875

Up $58,352 (+36%) from 2017

Net Income

Down

-$7,705

Down $262,290 (-103%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,008,325Liabilities 2010: $0Net Assets 2010: $1,008,3252010Assets 2011: $1,028,460Liabilities 2011: $0Net Assets 2011: $1,028,4602011Assets 2012: $1,289,985Liabilities 2012: $162Net Assets 2012: $1,289,8232012Assets 2013: $1,593,440Liabilities 2013: $590Net Assets 2013: $1,592,8502013Assets 2014: $1,736,598Liabilities 2014: $593Net Assets 2014: $1,736,0052014Assets 2015: $1,817,290Liabilities 2015: $564Net Assets 2015: $1,816,7262015Assets 2016: $2,061,364Liabilities 2016: $546Net Assets 2016: $2,060,8182016Assets 2017: $2,226,941Liabilities 2017: $645Net Assets 2017: $2,226,2962017Assets 2018: $2,166,605Liabilities 2018: $650Net Assets 2018: $2,165,9552018Assets 2019: $2,405,001Liabilities 2019: $665Net Assets 2019: $2,404,3362019Assets 2020: $2,511,615Liabilities 2020: $665Net Assets 2020: $2,510,9502020Assets 2021: $2,704,551Liabilities 2021: $680Net Assets 2021: $2,703,8712021Assets 2022: $2,631,600Liabilities 2022: $680Net Assets 2022: $2,630,9202022Assets 2023: $3,034,054Liabilities 2023: $830Net Assets 2023: $3,033,2242023Assets 2024: $3,441,674Liabilities 2024: $712Net Assets 2024: $3,440,9622024

Highlighted filing

2018

Assets$2,166,605
Liabilities$650
Net Assets$2,165,955

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $119,7502010Revenue 2011: $300,060Expenses 2011: $256,956Net Income 2011: $43,1042011Expenses 2012: $172,8312012Revenue 2013: $395,089Expenses 2013: $166,528Net Income 2013: $228,5612013Revenue 2014: $338,124Expenses 2014: $231,644Net Income 2014: $106,4802014Revenue 2015: $292,170Expenses 2015: $203,172Net Income 2015: $88,9982015Revenue 2016: $307,309Expenses 2016: $164,194Net Income 2016: $143,1152016Revenue 2017: $415,108Expenses 2017: $160,523Net Income 2017: $254,5852017Revenue 2018: $211,170Expenses 2018: $218,875Net Income 2018: -$7,7052018Revenue 2019: $348,106Expenses 2019: $185,551Net Income 2019: $162,5552019Revenue 2020: $349,820Expenses 2020: $295,386Net Income 2020: $54,4342020Revenue 2021: $439,236Expenses 2021: $217,499Net Income 2021: $221,7372021Revenue 2022: $451,616Expenses 2022: $342,229Net Income 2022: $109,3872022Revenue 2023: $545,529Expenses 2023: $203,563Net Income 2023: $341,9662023Revenue 2024: $523,284Expenses 2024: $159,950Net Income 2024: $363,3342024

Highlighted filing

2018

Revenue$211,170
Expenses$218,875
Net Income-$7,705
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 8, 2019
Return Version
2018v3.1
Gross Receipts
$311,339
Mission and Program Overview

Mission

The trust is a joint effort between International Union of Operating Engineers Local #132 and the Contractors/Employers of the West Virginia Heavy/Highway Construction industry. The purpose of the trust is to improve economic competitiveness and management-labor relations.

The Trust is a joint effort between the International Union of Operating Engineers Local #132 and the Contractors/Employers of the West virginia Heavy/Highway Construction Industry. The purpose of the trust is to improve economic competiveness and management-labor relations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,231,728$1,736,681▲ $504,953
Savings and Temporary Cash Investments$980,182$422,424▼ $557,758
Cash and Non-Interest-Bearing Accounts$15,031$7,500▼ $7,531
Total Assets$2,226,941$2,166,605▼ $60,336
Liabilities
Other Liabilities$645$650▲ $5
Total Liabilities$645$650▲ $5
Net Assets / Fund Balance
Unrestricted Net Assets$1,810,745$1,212,855▼ $597,890
Temporarily Rstr Net Assets$415,551$953,100▲ $537,549
Total Net Assets Fund Balance$2,226,296$2,165,955▼ $60,341
Total Liabilities and Net Assets / Fund Balance$2,226,941$2,166,605▼ $60,336
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles ParkerCo-Chairman
Ken LakeCo-Chairman
Jason KitzmillerTrustee
John DeanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$169,412
Investment Income
$41,510
Other Revenue
$248
Change in Net Assets
$-7,705

Audited Revenue Reconciliation

Revenue per Audited Statements
$197,045
Revenue Not Reported on Financial Statements
$14,125
Revenue Not Reported on Form 990
$-52,636
Total Revenue per Audited Statements
$144,409
Total Revenue per Form 990
$211,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,654
Salaries, Compensation, and Employee Benefits$3,221
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$123,215--$123,215
Conferences and Meetings$53,995--$53,995
Advertising$15,147--$15,147
Fees for Service Investment Mgmnt Fees-$14,125-$14,125
Fees for Services Accounting$5,878$653-$6,531
Other Salaries and Wages$2,700$300-$3,000
Insurance$1,634$181-$1,815
Fees for Services Management$540$60-$600
Office Expenses$203$23-$226
Payroll Taxes$199$22-$221
Total Functional Expenses$203,511$15,364$0$218,875

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$218,875
Expenses per Audited Statements$204,750
Total Expenses per Audited Statements$204,750
Expenses Not Reported on Financial Statements$14,125
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$650
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 A, line 6

Members consist of Contractors and Employers of the West Virginia Heavy and Highway Industry (Constructors Labor Council of West Virginia)and The International union of Operating Engineers Local #132 (Employees).

Form 990, Part VI, Section A, line 7A

The Board of Trustees shall be composed of not fewer than four Trustees, and shall have equal number of Employee Trustees (IUOE Local 132) and Employer Trustees (CLC). These Trustees are appointed by the IUOE 132 and CLC respectively on an annual basis.

Form 990, Part VI, Section A, line 8B

No committee recognized except for the Trustees of the Fund.

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

Line 11a explanation - Trustees will be provided a scanned copy of Form 990, due to time constraints this may be after the filing.

Form 990, Part VI, Section C, line 19

All forms are made available for public inspection upon request to any individual, company, or Govermental Agency who has an interest in the Fund.

Filing and Contact Details

Filer

Filer Name
Operating Engineers Labor Mgmt Co Trust
EIN
55-0777238
Phone
3043437731
Address
PO Box 6770, Charleston, WV 25322-0487

Signing Officer

Name
Charles Parker
Title
Co-Chairman
Phone
3043437731
Signed
2019-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Parker
Formed
2001
Legal Domicile
Wv
Voting Board Members
4
Independent Board Members
2
Employees
1
Volunteers
0

Preparer

Firm
Harris Hardin & Company AC
Address
404 Ninth Street - Suite 201, Huntington, WV 25701
Preparer
Steven P Hardin CPA
Phone
3046975720
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1:

Modified Cash Basis of Accounting

Financial Statement Notes

Part X, Line 2:

Management has assessed the Cooperative's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include continuing validity of its exempt organization status, potential filings requirement for unrelated business income and other tax positions that could result in income tax liabilities upon examination. Presently, management does not believe its financial statements include any uncertain tax positions and will be sustained upon examination. The Cooperative's income tax returns for the years 2015, 2016, 2017 and 2018 remain subject to examination by the Internal Revenue Service.

Raw XML AppendixShowing 400 of 417 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0The Trust is a joint effort between the International Union of Operating Engineers Local #132 and the Contractors/Employers of the West virginia Heavy/Highway Construction Industry. The purpose of the trust is to improve economic competiveness and management-labor relations.
IRS990/AdvertisingGrp/ProgramServicesAmt015147
IRS990/AdvertisingGrp/TotalAmt015147
IRS990/AllAffiliatesIncludedInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Charles Parker
IRS990/BooksInCareOfDetail/PhoneNum03043437731
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 6770
IRS990/BooksInCareOfDetail/USAddress/CityNm0Charleston
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd025302
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt015031
IRS990/CashNonInterestBearingGrp/EOYAmt07500
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt053995
IRS990/ConferencesMeetingsGrp/TotalAmt053995
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt041510
IRS990/CYOtherExpensesAmt0215654
IRS990/CYOtherRevenueAmt0248
IRS990/CYProgramServiceRevenueAmt0169412
IRS990/CYRevenuesLessExpensesAmt0-7705
IRS990/CYSalariesCompEmpBnftPaidAmt03221
IRS990/CYTotalExpensesAmt0218875
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0211170
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0The Trust accomplishes it's mission in a variety of ways; Provides subsidies to participating contractors on identified projects; enhances communication among the parties representing both contractors and employees through meeting and conferences; and provides information on safety, training, and compliance with current regulations.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt0203511
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0653
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt05878
IRS990/FeesForServicesAccountingGrp/TotalAmt06531
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt060
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0540
IRS990/FeesForServicesManagementGrp/TotalAmt0600
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt014125
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt014125
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.30
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt157058
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt256909
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0Ken Lake
IRS990/Form990PartVIISectionAGrp/PersonNm1Charles Parker
IRS990/Form990PartVIISectionAGrp/PersonNm2John Dean
IRS990/Form990PartVIISectionAGrp/PersonNm3Jason Kitzmiller
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1124448
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt299738
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0Co-Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Co-Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt03748
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0103917
IRS990/GrossReceiptsAmt0311339
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0181
IRS990/InsuranceGrp/ProgramServicesAmt01634
IRS990/InsuranceGrp/TotalAmt01815
IRS990/InvestmentIncomeGrp/ExclusionAmt037762
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt037762
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01231728
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01736681
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WV
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0100169
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The trust is a joint effort between International Union of Operating Engineers Local #132 and the Contractors/Employers of the West Virginia Heavy/Highway Construction industry. The purpose of the trust is to improve economic competitiveness and management-labor relations.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02226296
IRS990/NetAssetsOrFundBalancesEOYAmt02165955
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt03748
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03748
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-52636
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt023
IRS990/OfficeExpensesGrp/ProgramServicesAmt0203
IRS990/OfficeExpensesGrp/TotalAmt0226
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Target Projects
IRS990/OtherExpensesGrp/ProgramServicesAmt0123215
IRS990/OtherExpensesGrp/TotalAmt0123215
IRS990/OtherLiabilitiesGrp/BOYAmt0645
IRS990/OtherLiabilitiesGrp/EOYAmt0650
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/Desc0Reimbursements
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0248
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0248
IRS990/OtherRevenueTotalAmt0248
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0300
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02700
IRS990/OtherSalariesAndWagesGrp/TotalAmt03000
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022
IRS990/PayrollTaxesGrp/ProgramServicesAmt0199
IRS990/PayrollTaxesGrp/TotalAmt0221
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Charles Parker
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/Desc0Employer Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0169412
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0169412
IRS990/ProgSrvcAccomActyOtherGrp/Desc0The Trust accomplishes its' mission in a variety of ways; Provides Subsidies to participating contractors on identified projects; enhances communication among the parties representing both contractors and employees through meetings and conferences; and provides information on safety, training, and compliance with current regulations.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0252108
IRS990/PYOtherExpensesAmt0157073
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0163000
IRS990/PYRevenuesLessExpensesAmt0254585
IRS990/PYSalariesCompEmpBnftPaidAmt03450
IRS990/PYTotalExpensesAmt0160523
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0415108
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-7705
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0980182
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0422424
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt014125
IRS990ScheduleD/ExpensesSubtotalAmt0204750
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt014125
IRS990ScheduleD/InvestmentExpensesNotIncldAmt014125
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-52636
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0650
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/RevenueNotReportedAmt0-52636
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt014125
IRS990ScheduleD/RevenueSubtotalAmt0197045
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has assessed the Cooperative's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include continuing validity of its exempt organization status, potential filings requirement for unrelated business income and other tax positions that could result in income tax liabilities upon examination. Presently, management does not believe its financial statements include any uncertain tax positions and will be sustained upon examination. The Cooperative's income tax returns for the years 2015, 2016, 2017 and 2018 remain subject to examination by the Internal Revenue Service.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0218875
IRS990ScheduleD/TotalLiabilityAmt0650
IRS990ScheduleD/TotalRevenuePerForm990Amt0211170
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0144409
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0204750
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0124448
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt199738
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt057058
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt156909
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Charles Parker
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1John Dean
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Co-Chairman
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Trustee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0181506
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1156647
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members consist of Contractors and Employers of the West Virginia Heavy and Highway Industry (Constructors Labor Council of West Virginia)and The International union of Operating Engineers Local #132 (Employees).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Trustees shall be composed of not fewer than four Trustees, and shall have equal number of Employee Trustees (IUOE Local 132) and Employer Trustees (CLC). These Trustees are appointed by the IUOE 132 and CLC respectively on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No committee recognized except for the Trustees of the Fund.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Line 11a explanation - Trustees will be provided a scanned copy of Form 990, due to time constraints this may be after the filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All forms are made available for public inspection upon request to any individual, company, or Govermental Agency who has an interest in the Fund.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Modified Cash Basis of Accounting
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 1:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IUOE Local #132
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Constructors Labor Council of WV Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0550247535
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1556025343
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(c)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Labor Organization
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Construction Contractor Council
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0606 Tennessee Avenue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO Box 297
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Charleston
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Scott Depot
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd025322
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd125560
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt034202
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt13203
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Constructors' Labor Council
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1IUOE Local #132
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0415551
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0953100
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02226941
IRS990/TotalAssetsEOYAmt02166605
IRS990/TotalAssetsGrp/BOYAmt02226941
IRS990/TotalAssetsGrp/EOYAmt02166605
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015364
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0203511
IRS990/TotalFunctionalExpensesGrp/TotalAmt0218875
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0645
IRS990/TotalLiabilitiesEOYAmt0650
IRS990/TotalLiabilitiesGrp/BOYAmt0645
IRS990/TotalLiabilitiesGrp/EOYAmt0650
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02226296
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02165955
IRS990/TotalOtherCompensationAmt0113967
IRS990/TotalProgramServiceExpensesAmt0203511
IRS990/TotalProgramServiceRevenueAmt0169412
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt037762
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0173408
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0211170
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02226941
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02166605
IRS990/TotReportableCompRltdOrgAmt0224186
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01810745
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01212855
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 6770
IRS990/USAddress/CityNm0Charleston
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd0253220487
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Charles Parker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Co-Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum03043437731
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Operating Engineers Labor Mgmt Co Trust
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0550777238
ReturnHeader/Filer/PhoneNum03043437731
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 6770
ReturnHeader/Filer/USAddress/CityNm0Charleston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd0253220487
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId013ABAAD99FF19E23E78D43620A1CF3AA41AAC6F8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId013ABAAD99FF19E23E78D43620A1CF3AA41AAC6F8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.44$0.00$3.44$0.52$0.16$0.36
2023Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$0.55$0.20$0.34
2022Detailed filing. Detailed filing data is available for this year.$2.63$0.00$2.63$0.45$0.34$0.11
2021Detailed filing. Detailed filing data is available for this year.$2.70$0.00$2.70$0.44$0.22$0.22
2020Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$0.35$0.30$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.41$0.00$2.40$0.35$0.19$0.16
2018Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.21$0.22$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$0.42$0.16$0.25
2016Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.31$0.16$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$0.29$0.20$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.34$0.23$0.11
2013Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.40$0.17$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.00$1.29$0.17
2011Summary only. Only limited summary data is available for this year.$1.03$0.00$1.03$0.30$0.26$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.12