Civic Intelligence

Intl Operating Engrs Loc 926 Apprentice Engineers Local 926 Joint Apprenticeship

990 • Fiscal year 2015 • EIN 58-1050936

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 11, 2016

Organization ProfileWWW.IUOE926.ORG
PO Box 130Ellenwood, GA 30294

(770) 363-2764

Siviq Scores

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

Liabilities / Assets

67th percentile

0.03x

Higher debt load relative to assets than 67% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

96th percentile

$70,800

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.8% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

30th percentile

-9.0%

Faster asset growth than 30% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

42nd percentile

-3.8%

Faster revenue growth than 42% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$454,849

Down $44,940 (-9.0%) from 2014

Net Assets

Down

$442,591

Down $49,991 (-10%) from 2014

Liabilities

Up

$12,258

Up $5,051 (+70%) from 2014

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin18th percentile

Revenue

Down

$324,424

Down $12,819 (-3.8%) from 2014

Expenses

Up

$374,415

Up $30,168 (+8.8%) from 2014

Net Income

Down

-$49,991

Down $42,987 (-614%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth30th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $522,518Liabilities 2011: $5,590Net Assets 2011: $516,9282011Assets 2012: $523,840Liabilities 2012: $4,134Net Assets 2012: $519,7062012Assets 2013: $508,433Liabilities 2013: $8,847Net Assets 2013: $499,5862013Assets 2014: $499,789Liabilities 2014: $7,207Net Assets 2014: $492,5822014Assets 2015: $454,849Liabilities 2015: $12,258Net Assets 2015: $442,5912015Assets 2016: $430,951Liabilities 2016: $16,458Net Assets 2016: $414,4932016Assets 2017: $651,582Liabilities 2017: $9,653Net Assets 2017: $641,9292017Assets 2018: $818,062Liabilities 2018: $7,685Net Assets 2018: $810,3772018Assets 2019: $2,836,884Liabilities 2019: $10,476Net Assets 2019: $2,826,4082019Assets 2020: $4,060,383Liabilities 2020: $1,378,481Net Assets 2020: $2,681,9022020Assets 2021: $3,830,460Liabilities 2021: $1,210,642Net Assets 2021: $2,619,8182021Assets 2022: $3,714,324Liabilities 2022: $1,133,076Net Assets 2022: $2,581,2482022Assets 2023: $3,579,634Liabilities 2023: $1,010,339Net Assets 2023: $2,569,2952023Assets 2024: $3,424,428Liabilities 2024: $871,523Net Assets 2024: $2,552,9052024

Highlighted filing

2015

Assets$454,849
Liabilities$12,258
Net Assets$442,591
Open 2015 Filing

Operations Trend

Revenue Growth42nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $290,249Expenses 2011: $332,161Net Income 2011: -$41,9122011Revenue 2012: $248,514Expenses 2012: $245,736Net Income 2012: $2,7782012Expenses 2013: $340,0112013Revenue 2014: $337,243Expenses 2014: $344,247Net Income 2014: -$7,0042014Revenue 2015: $324,424Expenses 2015: $374,415Net Income 2015: -$49,9912015Revenue 2016: $393,435Expenses 2016: $421,533Net Income 2016: -$28,0982016Revenue 2017: $606,332Expenses 2017: $378,896Net Income 2017: $227,4362017Revenue 2018: $612,944Expenses 2018: $465,567Net Income 2018: $147,3772018Revenue 2019: $2,524,730Expenses 2019: $514,024Net Income 2019: $2,010,7062019Revenue 2020: $771,615Expenses 2020: $862,632Net Income 2020: -$91,0172020Revenue 2021: $823,957Expenses 2021: $886,041Net Income 2021: -$62,0842021Revenue 2022: $893,423Expenses 2022: $931,993Net Income 2022: -$38,5702022Revenue 2023: $994,699Expenses 2023: $1,006,652Net Income 2023: -$11,9532023Revenue 2024: $1,137,056Expenses 2024: $1,153,446Net Income 2024: -$16,3902024

Highlighted filing

2015

Revenue$324,424
Expenses$374,415
Net Income-$49,991
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 11, 2016
Return Version
2014v6.0
Gross Receipts
$324,424
Mission and Program Overview

Mission

The organization's purpose is to provide instruction and training in the industry as an operating engineer

To provide funds, materials and instructing for training apprentices in the operation engineers

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$277,236$276,865▼ $371
Savings and Temporary Cash Investments$103,616$103,616→ $0
Cash and Non-Interest-Bearing Accounts$90,711$44,724▼ $45,987
Accounts Receivable$28,226$29,644▲ $1,418
Total Assets$499,789$454,849▼ $44,940
Liabilities
Accounts Payable and Accrued Expenses$7,207$12,258▲ $5,051
Total Liabilities$7,207$12,258▲ $5,051
Net Assets / Fund Balance
Unrestricted Net Assets$492,582$442,591▼ $49,991
Total Net Assets Fund Balance$492,582$442,591▼ $49,991
Total Liabilities and Net Assets / Fund Balance$499,789$454,849▼ $44,940

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$155,377$229,384$384,761
Land$120,683-$120,683
Buildings$805$56,474$57,279
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard ShakespeareDirectorFT$70,800$70,800

Board Members and Trustees

NameTitle
Dale WolfeTrustee
Denver TaylorTrustee
Jeff HaireTrustee
Jim WilkersonTrustee
Phil McentyreTrustee
Tip PirkleTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$323,694
Investment Income
$730
Other Revenue
$0
Change in Net Assets
$-49,991

Audited Revenue Reconciliation

Revenue per Audited Statements
$324,424
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$324,424
Total Revenue per Form 990
$324,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$216,657
Other Expenses$157,758
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$70,800--$70,800
Other Salaries and Wages$62,149--$62,149
Pension Plan Contributions-$47,914-$47,914
Other Employee Benefits-$25,023-$25,023
Depreciation Depletion$22,304--$22,304
Insurance-$16,080-$16,080
Office Expenses-$14,489-$14,489
Other Expenses$13,976$10,934-$10,934
Payroll Taxes$10,771--$10,771
All Other Expenses$6,082--$6,082
Fees for Services Accounting-$5,000-$5,000
Conferences and Meetings-$3,844-$3,844
Advertising-$1,101-$1,101
Fees for Service Investment Mgmnt Fees-$259-$259
Total Functional Expenses$228,783$145,632$0$374,415

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$374,415
Total Expenses per Audited Statements$374,415
Total Expenses per Form 990$374,415
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The form 990 is reviewed by the trustees before it is filed.”

Form 990, Part VI, Section B, Line 12C

“Conflict of interest policy is reviewed each year and annual disclosures are signed.”

Form 990, Part VI, Section C, Line 19

“Governing documents are made available to the public upon request at the training center.”

Filing and Contact Details

Filer

Filer Name
Intl Operating Engrs Loc 926 Apprentice
EIN
58-1050936
Phone
7703632764
Address
PO BOX 130, ELLENWOOD, GA 30294

Signing Officer

Name
Richard Shakespeare
Title
Coordinator
Phone
7703632764
Signed
2016-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Shakespeare
Formed
1967
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Agh LLC
Address
3500 PIEDMONT RD SUITE 500, ATLANTA, GA 30305
Preparer
K Shannon Clack
Phone
4042335486
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The trust established under the fund to hold the fund's assets is qualified pursuant to section 501(c)(9) of the internal revenue code ("irc") as a tax-exempt organization. The trust has obtained a favorable tax determination letter from the internal revenue service ("irs"), and the board and fund's legal counsel believe that the trust and the fund, as amended, continue to qualify and to operate in accordance with applicable provisions of the irc. U.s. Gaap requires plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the entity has taken an uncertain position that more likely than not will not be sustained upon examination by irs. The plan is subject to routine audits by taxing jurisdictions; there are currently no audits for any tax periods in progress. The plan sponsor believes the plan is no longer subject to income tax examination for years ended prior to june 30, 2012.”

Raw XML Appendix358 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt07207
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt012258
IRS990/AccountsReceivableGrp/BOYAmt028226
IRS990/AccountsReceivableGrp/EOYAmt029644
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE FUNDS, MATERIALS AND INSTRUCTING FOR TRAINING APPRENTICES IN THE OPERATION ENGINEERS
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01101
IRS990/AdvertisingGrp/TotalAmt01101
IRS990/AllOtherExpensesGrp/ProgramServicesAmt06082
IRS990/AllOtherExpensesGrp/TotalAmt06082
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0RICHARD SHAKESPEARE
IRS990/BooksInCareOfDetail/PhoneNum07703632764
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04179 DUNN ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0ELLENWOOD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0302910130
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt090711
IRS990/CashNonInterestBearingGrp/EOYAmt044724
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt070800
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt070800
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03844
IRS990/ConferencesMeetingsGrp/TotalAmt03844
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0730
IRS990/CYOtherExpensesAmt0157758
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0323694
IRS990/CYRevenuesLessExpensesAmt0-49991
IRS990/CYSalariesCompEmpBnftPaidAmt0216657
IRS990/CYTotalExpensesAmt0374415
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0324424
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt022304
IRS990/DepreciationDepletionGrp/TotalAmt022304
IRS990/Desc0TO PROVIDE FUNDS, MATERIALS AND INSTRUCTION FOR TRAINING APPRENTICES IN THE OPERATING ENGINEERS INDUSTRY.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0228783
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05000
IRS990/FeesForServicesAccountingGrp/TotalAmt05000
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0259
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0259
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0PHIL MCENTYRE
IRS990/Form990PartVIISectionAGrp/PersonNm1DALE WOLFE
IRS990/Form990PartVIISectionAGrp/PersonNm2JIM WILKERSON
IRS990/Form990PartVIISectionAGrp/PersonNm3JEFF HAIRE
IRS990/Form990PartVIISectionAGrp/PersonNm4TIP PIRKLE
IRS990/Form990PartVIISectionAGrp/PersonNm5DENVER TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm6RICHARD SHAKESPEARE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt670800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0324424
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt016080
IRS990/InsuranceGrp/TotalAmt016080
IRS990/InvestmentIncomeGrp/ExclusionAmt0730
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0730
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0285858
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0277236
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0276865
IRS990/LandBldgEquipCostOrOtherBssAmt0562723
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE FUNDS, MATERIAL AND INSTRUCTION FOR TRAINING APPRENTICES IN THE OPERATING ENGINEER INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0492582
IRS990/NetAssetsOrFundBalancesEOYAmt0442591
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014489
IRS990/OfficeExpensesGrp/TotalAmt014489
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt025023
IRS990/OtherEmployeeBenefitsGrp/TotalAmt025023
IRS990/OtherExpensesGrp/Desc0TRAINING
IRS990/OtherExpensesGrp/Desc1VEHICLE
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020988
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110934
IRS990/OtherExpensesGrp/ProgramServicesAmt042701
IRS990/OtherExpensesGrp/ProgramServicesAmt113976
IRS990/OtherExpensesGrp/TotalAmt042701
IRS990/OtherExpensesGrp/TotalAmt120988
IRS990/OtherExpensesGrp/TotalAmt213976
IRS990/OtherExpensesGrp/TotalAmt310934
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt062149
IRS990/OtherSalariesAndWagesGrp/TotalAmt062149
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt010771
IRS990/PayrollTaxesGrp/TotalAmt010771
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt047914
IRS990/PensionPlanContributionsGrp/TotalAmt047914
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RICHARD SHAKESPEARE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0323694
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0323694
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0689
IRS990/PYOtherExpensesAmt0148304
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0336554
IRS990/PYRevenuesLessExpensesAmt0-7004
IRS990/PYSalariesCompEmpBnftPaidAmt0195943
IRS990/PYTotalExpensesAmt0344247
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0337243
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-49991
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0103616
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0103616
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0805
IRS990ScheduleD/BuildingsGrp/DepreciationAmt056474
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt057279
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0374415
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0120683
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120683
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0155377
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0229384
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0384761
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0324424
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST ESTABLISHED UNDER THE FUND TO HOLD THE FUND'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE ("IRC") AS A TAX-EXEMPT ORGANIZATION. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS"), AND THE BOARD AND FUND'S LEGAL COUNSEL BELIEVE THAT THE TRUST AND THE FUND, AS AMENDED, CONTINUE TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ENTITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WILL NOT BE SUSTAINED UPON EXAMINATION BY IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN SPONSOR BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS ENDED PRIOR TO JUNE 30, 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0276865
IRS990ScheduleD/TotalExpensesPerForm990Amt0374415
IRS990ScheduleD/TotalRevenuePerForm990Amt0324424
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0324424
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0374415
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE TRUSTEES BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY IS REVIEWED EACH YEAR AND ANNUAL DISCLOSURES ARE SIGNED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE TRAINING CENTER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0499789
IRS990/TotalAssetsEOYAmt0454849
IRS990/TotalAssetsGrp/BOYAmt0499789
IRS990/TotalAssetsGrp/EOYAmt0454849
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0145632
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0228783
IRS990/TotalFunctionalExpensesGrp/TotalAmt0374415
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07207
IRS990/TotalLiabilitiesEOYAmt012258
IRS990/TotalLiabilitiesGrp/BOYAmt07207
IRS990/TotalLiabilitiesGrp/EOYAmt012258
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0492582
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0442591
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0228783
IRS990/TotalProgramServiceRevenueAmt0323694
IRS990/TotalReportableCompFromOrgAmt070800
IRS990/TotalRevenueGrp/ExclusionAmt0730
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0323694
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0324424
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0499789
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0454849
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0492582
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0442591
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.IUOE926.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD SHAKESPEARE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07703632764
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTL OPERATING ENGRS LOC 926 APPRENTICE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ENGINEERS LOCAL 926 JOINT APPRENTICESHIP
ReturnHeader/Filer/BusinessNameControlTxt0INTL
ReturnHeader/Filer/EIN0581050936
ReturnHeader/Filer/PhoneNum07703632764
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 130
ReturnHeader/Filer/USAddress/CityNm0ELLENWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030294
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582588678
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AGH LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03500 PIEDMONT RD SUITE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030305
ReturnHeader/PreparerPersonGrp/PhoneNum04042335486
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0K SHANNON CLACK
ReturnHeader/ReturnTs02016-04-11T13:39:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$454,849
Liabilities
$12,258
Net assets
$442,591
Revenue
$324,424
Expenses
$374,415
Net income
-$49,991
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.87$2.55$1.14$1.15$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.58$1.01$2.57$0.99$1.01$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$1.13$2.58$0.89$0.93$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.83$1.21$2.62$0.82$0.89$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$1.38$2.68$0.77$0.86$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.84$0.01$2.83$2.52$0.51$2.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.01$0.81$0.61$0.47$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.01$0.64$0.61$0.38$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.02$0.41$0.39$0.42$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.45$0.01$0.44$0.32$0.37$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.49$0.34$0.34$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.01$0.50$0.34
2012Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$0.25$0.25$0.00
2011Summary only. Only limited summary data is available for this year.$0.52$0.01$0.52$0.29$0.33$0.04