Civic Intelligence

International Union of Operating Engineers Local 369

990 • Fiscal year 2016 • EIN 62-0247382

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 17, 2016

878 Willow Tree CircleCordova, TN 38018

(901) 754-7599

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.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

26th percentile

-1.1%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

62nd percentile

$132,993

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Asset Growth

31st percentile

0.1%

Faster asset growth than 31% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

6th percentile

-18%

Faster revenue growth than 6% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,872,998

Up $2,133 (+0.1%) from 2015

Net Assets

Up

$1,871,907

Up $5,144 (+0.3%) from 2015

Liabilities

Down

$1,091

Down $3,011 (-73%) from 2015

Revenue

Down

$1,100,545

Down $248,428 (-18%) from 2015

Expenses

Down

$1,112,967

Down $334,230 (-23%) from 2015

Net Income

Up

-$12,422

Up $85,802 (+87%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,650,256Liabilities 2011: $0Net Assets 2011: $1,650,2562011Assets 2012: $1,676,581Liabilities 2012: $0Net Assets 2012: $1,676,5812012Assets 2013: $1,624,374Liabilities 2013: $0Net Assets 2013: $1,624,3742013Assets 2014: $1,772,948Liabilities 2014: $0Net Assets 2014: $1,772,9482014Assets 2015: $1,870,865Liabilities 2015: $4,102Net Assets 2015: $1,866,7632015Assets 2016: $1,872,998Liabilities 2016: $1,091Net Assets 2016: $1,871,9072016Assets 2017: $2,253,070Liabilities 2017: $356Net Assets 2017: $2,252,7142017Assets 2018: $2,575,664Liabilities 2018: $843Net Assets 2018: $2,574,8212018Assets 2019: $2,813,182Liabilities 2019: $575Net Assets 2019: $2,812,6072019Assets 2020: $3,004,705Liabilities 2020: $491Net Assets 2020: $3,004,2142020Assets 2021: $3,221,802Liabilities 2021: $492Net Assets 2021: $3,221,3102021Assets 2022: $3,500,079Liabilities 2022: $492Net Assets 2022: $3,499,5872022Assets 2023: $4,623,867Liabilities 2023: $71,744Net Assets 2023: $4,552,1232023Assets 2024: $6,061,234Liabilities 2024: $71,744Net Assets 2024: $5,989,4902024

Highlighted filing

2016

Assets$1,872,998
Liabilities$1,091
Net Assets$1,871,907

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $788,839Expenses 2011: $730,166Net Income 2011: $58,6732011Revenue 2012: $812,569Expenses 2012: $779,329Net Income 2012: $33,2402012Revenue 2013: $1,045,058Expenses 2013: $1,094,391Net Income 2013: -$49,3332013Revenue 2014: $1,309,162Expenses 2014: $1,149,096Net Income 2014: $160,0662014Revenue 2015: $1,348,973Expenses 2015: $1,447,197Net Income 2015: -$98,2242015Revenue 2016: $1,100,545Expenses 2016: $1,112,967Net Income 2016: -$12,4222016Revenue 2017: $1,167,328Expenses 2017: $769,714Net Income 2017: $397,6142017Revenue 2018: $971,268Expenses 2018: $622,959Net Income 2018: $348,3092018Revenue 2019: $1,024,730Expenses 2019: $814,434Net Income 2019: $210,2962019Revenue 2020: $1,081,543Expenses 2020: $936,585Net Income 2020: $144,9582020Revenue 2021: $1,188,730Expenses 2021: $922,703Net Income 2021: $266,0272021Revenue 2022: $1,393,559Expenses 2022: $989,433Net Income 2022: $404,1262022Revenue 2023: $2,236,222Expenses 2023: $1,094,582Net Income 2023: $1,141,6402023Revenue 2024: $2,601,794Expenses 2024: $1,219,422Net Income 2024: $1,382,3722024

Highlighted filing

2016

Revenue$1,100,545
Expenses$1,112,967
Net Income-$12,422
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 17, 2016
Return Version
2015v2.1
Gross Receipts
$1,100,545
Mission and Program Overview

Mission

The labor organization represents its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$908,687$940,063▲ $31,376
Land, Buildings, and Equipment, Net$717,260$854,580▲ $137,320
Cash and Non-Interest-Bearing Accounts$244,918$78,355▼ $166,563
Total Assets$1,870,865$1,872,998▲ $2,133
Liabilities
Accounts Payable and Accrued Expenses$4,102$1,091▼ $3,011
Total Liabilities$4,102$1,091▼ $3,011
Net Assets / Fund Balance
Unrestricted Net Assets$1,866,763$1,871,907▲ $5,144
Total Net Assets Fund Balance$1,866,763$1,871,907▲ $5,144
Total Liabilities and Net Assets / Fund Balance$1,870,865$1,872,998▲ $2,133

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$629,151$170,013$799,164
Land$146,772-$146,772
Other Land Buildings$47,403$43,119$90,522
Equipment$31,254$14,658$45,912
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wayne WellsBusiness ManagerFT$89,639$43,354$132,993
Clarence H PateTreasurerFT$73,219$40,531$113,750
Clayton WardPresidentFT$73,219$40,531$113,750

Board Members and Trustees

NameTitle
Ricky ShieldsVice President
Aaron ScottTrustee
Bryan MillerTrustee
Kim CrawfordTrustee
Bobby LambertAuditor
Terry NeymanAuditor
Dan WardConductor
Alfred StricklandRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$30,577
Program Service Revenue
$940,718
Investment Income
$17,367
Other Revenue
$111,883
All Other Contributions
$30,577
Change in Net Assets
$-12,422

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,100,545
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$17,566
Total Revenue per Audited Statements
$1,118,111
Total Revenue per Form 990
$1,100,545
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$563,381
Salaries, Compensation, and Employee Benefits$546,393
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---$247,047
Payments to Affiliates---$193,912
Pension Plan Contributions---$134,889
Other Salaries and Wages---$91,889
Fees for Services Legal---$88,900
Travel---$53,440
Depreciation Depletion---$50,992
Other Employee Benefits---$45,126
Other Expenses---$44,721
Occupancy---$43,699
Office Expenses---$43,306
Payroll Taxes---$27,442
Insurance---$13,889
Fees for Services Accounting---$13,033
Information Technology---$7,956
Conferences and Meetings---$5,170
Advertising---$4,349
Benefits to Members---$3,193
Interest---$14
Total Functional Expenses$0$0$0$1,112,967

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,112,967
Total Expenses per Audited Statements$1,112,967
Total Expenses per Form 990$1,112,967
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 5

The Local has identified theft of cash and a laptop computer. As of the filing date of this form, a claim has been filed with the bonding company to recuperate the losses associated with the misappropriated assets. The Department of Labor, Office of Labor Management Standards has been notified of the alleged theft.

Form 990, Part VI, Section A, line 6

The organization has members.

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

Members elect officers of the Local.

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

Members of the Local must approve governance decisions.

Form 990, Part VI, Section B, line 11

The form is sent to the Executive Board for review and approval before filing.

Form 990, Part VI, Section C, line 18

Form is available to the public upon request.

Form 990, Part VI, Section C, line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
International Union of Operating
EIN
62-0247382
Phone
9017547599
Address
878 Willow Tree Circle, Cordova, TN 38018

Signing Officer

Name
Martin Patterson
Title
International Supervisor
Phone
9017547599
Signed
2016-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martin Patterson
Formed
1979
Legal Domicile
Tn
Voting Board Members
11
Independent Board Members
0
Employees
13
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
350 Interlocken Blvd STE 360, Broomfield, CO 80021
Preparer
Kurt D Needles CPA
Phone
3034304225
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Local is considered exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Local and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to be recorded or disclosed for the years ended June 30, 2016 and 2015. The Local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Local is no longer subject to income tax examinations for years preceding June 30, 2012.

Raw XML Appendix378 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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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0908687
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0940063
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0629151
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0170013
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0799164
IRS990ScheduleD/EquipmentGrp/BookValueAmt031254
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014658
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045912
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01112967
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0146772
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0146772
IRS990ScheduleD/NetUnrealizedGainsInvstAmt017566
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt047403
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt043119
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt090522
IRS990ScheduleD/RevenueNotReportedAmt017566
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01100545
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Local is considered exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Local and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to be recorded or disclosed for the years ended June 30, 2016 and 2015. The Local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Local is no longer subject to income tax examinations for years preceding June 30, 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0854580
IRS990ScheduleD/TotalExpensesPerForm990Amt01112967
IRS990ScheduleD/TotalRevenuePerForm990Amt01100545
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01118111
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01112967
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Local has identified theft of cash and a laptop computer. As of the filing date of this form, a claim has been filed with the bonding company to recuperate the losses associated with the misappropriated assets. The Department of Labor, Office of Labor Management Standards has been notified of the alleged theft.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members elect officers of the Local.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members of the Local must approve governance decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The form is sent to the Executive Board for review and approval before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form is available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Governing documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01870865
IRS990/TotalAssetsEOYAmt01872998
IRS990/TotalAssetsGrp/BOYAmt01870865
IRS990/TotalAssetsGrp/EOYAmt01872998
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt030577
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/TotalAmt01112967
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04102
IRS990/TotalLiabilitiesEOYAmt01091
IRS990/TotalLiabilitiesGrp/BOYAmt04102
IRS990/TotalLiabilitiesGrp/EOYAmt01091
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01866763
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01871907
IRS990/TotalOtherCompensationAmt0124416
IRS990/TotalProgramServiceRevenueAmt0940718
IRS990/TotalReportableCompFromOrgAmt0236077
IRS990/TotalRevenueGrp/ExclusionAmt028367
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01041601
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01100545
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01870865
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01872998
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt053440
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01866763
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01871907
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0878 Willow Tree Circle
IRS990/USAddress/CityNm0Cordova
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd038018
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Martin Patterson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0International Supervisor
ReturnHeader/BusinessOfficerGrp/PhoneNum09017547599
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0International Union of Operating
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Engineers Local 369
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0620247382
ReturnHeader/Filer/PhoneNum09017547599
ReturnHeader/Filer/USAddress/AddressLine1Txt0878 Willow Tree Circle
ReturnHeader/Filer/USAddress/CityNm0Cordova
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd038018
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510435869
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Needles & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 Interlocken Blvd STE 360
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Broomfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080021
ReturnHeader/PreparerPersonGrp/PhoneNum03034304225
ReturnHeader/PreparerPersonGrp/PreparationDt02016-12-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt D Needles CPA
ReturnHeader/ReturnTs02016-12-01T14:34:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.06$0.07$5.99$2.60$1.22$1.38
2023Detailed filing. Detailed filing data is available for this year.$4.62$0.07$4.55$2.24$1.09$1.14
2022Detailed filing. Detailed filing data is available for this year.$3.50$0.00$3.50$1.39$0.99$0.40
2021Detailed filing. Detailed filing data is available for this year.$3.22$0.00$3.22$1.19$0.92$0.27
2020Detailed filing. Detailed filing data is available for this year.$3.00$0.00$3.00$1.08$0.94$0.14
2019Detailed filing. Detailed filing data is available for this year.$2.81$0.00$2.81$1.02$0.81$0.21
2018Summary only. Only limited summary data is available for this year.$2.58$0.00$2.57$0.97$0.62$0.35
2017Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$1.17$0.77$0.40
2016Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$1.10$1.11$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$1.35$1.45$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$1.31$1.15$0.16
2013Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$1.05$1.09$0.05
2012Summary only. Only limited summary data is available for this year.$1.68$0.00$1.68$0.81$0.78$0.03
2011Summary only. Only limited summary data is available for this year.$1.65$0.00$1.65$0.79$0.73$0.06