Civic Intelligence

International Operating Engineers Union 320

990 • Fiscal year 2024 • EIN 63-0156312

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 22, 2025

22115 Highway 72 WTuscumbia, AL 35674-8750

(256) 764-6991

Siviq Scores

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

Liabilities / Assets

71st percentile

0.05x

Higher debt load relative to assets than 71% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.11x

Higher debt load relative to revenue than 78% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

20th percentile

-3.4%

Higher net margin than 20% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$114,317

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 15.1% of source-year revenue.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

42nd percentile

3.6%

Faster asset growth than 42% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-4.6%

Faster revenue growth than 16% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,571,568

Up $54,656 (+3.6%) from 2023

Net Assets

Down

$1,487,858

Down $26,012 (-1.7%) from 2023

Liabilities

Up

$83,710

Up $80,668 (+2652%) from 2023

Revenue

Down

$754,792

Down $35,989 (-4.6%) from 2023

Expenses

Up

$780,605

Up $46,016 (+6.3%) from 2023

Net Income

Down

-$25,813

Down $82,005 (-146%) from 2023

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $561,209Liabilities 2011: $4,661Net Assets 2011: $556,5482011Assets 2012: $612,302Liabilities 2012: $4,394Net Assets 2012: $607,9082012Assets 2013: $646,975Liabilities 2013: $4,970Net Assets 2013: $642,0052013Assets 2014: $652,206Liabilities 2014: $5,560Net Assets 2014: $646,6462014Assets 2015: $689,863Liabilities 2015: $5,795Net Assets 2015: $684,0682015Assets 2016: $746,528Liabilities 2016: $9,506Net Assets 2016: $737,0222016Assets 2017: $830,157Liabilities 2017: $6,951Net Assets 2017: $823,2062017Assets 2018: $1,153,697Liabilities 2018: $2,723Net Assets 2018: $1,150,9742018Assets 2019: $1,190,652Liabilities 2019: $5,285Net Assets 2019: $1,185,3672019Assets 2020: $1,334,062Liabilities 2020: $2,150Net Assets 2020: $1,331,9122020Assets 2021: $1,410,744Liabilities 2021: $4,096Net Assets 2021: $1,406,6482021Assets 2022: $1,460,263Liabilities 2022: $2,567Net Assets 2022: $1,457,6962022Assets 2023: $1,516,912Liabilities 2023: $3,042Net Assets 2023: $1,513,8702023Assets 2024: $1,571,568Liabilities 2024: $83,710Net Assets 2024: $1,487,8582024Assets 2025: $1,537,683Liabilities 2025: $49,374Net Assets 2025: $1,488,3092025

Highlighted filing

2024

Assets$1,571,568
Liabilities$83,710
Net Assets$1,487,858

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $385,961Expenses 2011: $314,478Net Income 2011: $71,4832011Revenue 2012: $378,325Expenses 2012: $326,966Net Income 2012: $51,3592012Revenue 2013: $370,183Expenses 2013: $336,086Net Income 2013: $34,0972013Revenue 2014: $356,267Expenses 2014: $351,625Net Income 2014: $4,6422014Revenue 2015: $388,405Expenses 2015: $350,984Net Income 2015: $37,4212015Revenue 2016: $440,518Expenses 2016: $387,565Net Income 2016: $52,9532016Revenue 2017: $552,492Expenses 2017: $466,508Net Income 2017: $85,9842017Revenue 2018: $926,519Expenses 2018: $590,609Net Income 2018: $335,9102018Revenue 2019: $616,492Expenses 2019: $582,099Net Income 2019: $34,3932019Revenue 2020: $668,712Expenses 2020: $522,168Net Income 2020: $146,5442020Revenue 2021: $788,107Expenses 2021: $713,371Net Income 2021: $74,7362021Revenue 2022: $806,065Expenses 2022: $754,985Net Income 2022: $51,0802022Revenue 2023: $790,781Expenses 2023: $734,589Net Income 2023: $56,1922023Revenue 2024: $754,792Expenses 2024: $780,605Net Income 2024: -$25,8132024Revenue 2025: $776,433Expenses 2025: $775,981Net Income 2025: $4522025

Highlighted filing

2024

Revenue$754,792
Expenses$780,605
Net Income-$25,813
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 22, 2025
Return Version
2024v5.0
Gross Receipts
$754,792
Mission and Program Overview

Mission

Local union 320 international operating engineers represents membership in working conditions, pay, benefits according to union contracts negotiated by union for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,012,029$1,093,107▲ $81,078
Cash and Non-Interest-Bearing Accounts$124,008$215,303▲ $91,295
Savings and Temporary Cash Investments$298,513$206,696▼ $91,817
Investments in Publicly Traded Securities$23,308$24,407▲ $1,099
Total Assets$1,516,912$1,571,568▲ $54,656
Other Assets Total$59,054$32,055▼ $26,999
Liabilities
Mortgage Notes Payable Secured by Investment Property-$80,909-
Accounts Payable and Accrued Expenses$3,042$2,801▼ $241
Total Liabilities$3,042$83,710▲ $80,668
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,513,870$1,487,858▼ $26,012
Total Net Assets Fund Balance$1,513,870$1,487,858▼ $26,012
Total Liabilities and Net Assets / Fund Balance$1,516,912$1,571,568▲ $54,656

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$621,465$70,663$692,128
Land$325,525-$325,525
Other Land Buildings$143,403$39,107$182,510
Leasehold Improvements$2,875$4,125$7,000
Equipment$-161$969$808
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard N KuykendallBusiness MgrFT$114,317$114,317
Jeffrey GlassPresidentFT$91,447$91,447

Board Members and Trustees

NameTitle
Joseph WrightVice President
David C MccollisterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$704,897
Program Service Revenue
$0
Investment Income
$11,644
Other Revenue
$38,251
Change in Net Assets
$-25,813
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$454,318
Other Expenses$326,287
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$205,764--$205,764
Pension Plan Contributions$82,761$23,985-$106,746
Other Salaries and Wages-$63,117-$63,117
Other Employee Benefits$38,630$19,312-$57,942
Fees for Services Other$49,396--$49,396
Office Expenses$44,101--$44,101
Depreciation Depletion$37,383--$37,383
Payroll Taxes$15,841$4,908-$20,749
Conferences and Meetings$17,404--$17,404
All Other Expenses$12,971--$12,971
Insurance$9,832--$9,832
Fees for Services Accounting$6,625--$6,625
Interest$1,726--$1,726
Fees for Services Legal$1,160--$1,160
Other Expenses$265--$265
Total Functional Expenses$669,283$111,322$0$780,605
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Governing body decisions Part VI line 7B

Governing body meets monthly and handles all union business minutes are kept and read at each meeting and approved

Form 990 governing body review Part VI line 11

Treasurer reviews and signs 990 after it is reviewed by board

Conflict of interest policy compliance Part VI line 12C

All conflicts of interest are brought before the board and none are tolerated

CEO executive director top management comp Part VI line 15A

All compensation is approved by board and membership and is reported to membership

Other officer or key employee compensation Part VI line 15B

All increases or decreases in compensation for paid officers and employees is approved by board and membership

Governing documents etc available to public Part VI line 19

Form 990 and lm2 are on file at the offices located 1206 hwy 72 w tuscumbia, al 35674 and are available upon oral or written request.

Filing and Contact Details

Filer

Filer Name
Operating Engineers Union 320
EIN
63-0156312
In Care Of
% DAVID C MCCOLLISTER
Phone
2567646991
Address
22115 HIGHWAY 72 W, TUSCUMBIA, AL 35674-8750

Signing Officer

Name
David C Mccollister
Title
Treasurer
Phone
2567646991
Signed
2025-02-22
Discuss with paid preparer
Yes

Organization Details

Formed
1933
Legal Domicile
Al
Voting Board Members
13
Independent Board Members
12
Employees
3

Preparer

Firm
Stack and Blair LLC
Address
409 E MOBILE ST, FLORENCE, AL 35630
Preparer
Van L Stack CPA
Phone
2567661411
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

MISCELLANEOUS ADJ -199

Raw XML Appendix349 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TREASURER REVIEWS AND SIGNS 990 AFTER IT IS REVIEWED BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL CONFLICTS OF INTEREST ARE BROUGHT BEFORE THE BOARD AND NONE ARE TOLERATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION IS APPROVED BY BOARD AND MEMBERSHIP AND IS REPORTED TO MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL INCREASES OR DECREASES IN COMPENSATION FOR PAID OFFICERS AND EMPLOYEES IS APPROVED BY BOARD AND MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 AND LM2 ARE ON FILE AT THE OFFICES LOCATED 1206 HWY 72 W TUSCUMBIA, AL 35674 AND ARE AVAILABLE UPON ORAL OR WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISCELLANEOUS ADJ -199
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0754792
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ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID C MCCOLLISTER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-22
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STACK AND BLAIR LLC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FLORENCE
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-22
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ReturnHeader/ReturnTs02025-02-22T12:06:48-05:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.54$0.05$1.49$0.78$0.78$0.00
2024Detailed filing. Detailed filing data is available for this year.$1.57$0.08$1.49$0.75$0.78$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.51$0.79$0.73$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.81$0.75$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.79$0.71$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.67$0.52$0.15
2019Summary only. Only limited summary data is available for this year.$1.19$0.01$1.19$0.62$0.58$0.03
2018Summary only. Only limited summary data is available for this year.$1.15$0.00$1.15$0.93$0.59$0.34
2017Summary only. Only limited summary data is available for this year.$0.83$0.01$0.82$0.55$0.47$0.09
2016Summary only. Only limited summary data is available for this year.$0.75$0.01$0.74$0.44$0.39$0.05
2015Summary only. Only limited summary data is available for this year.$0.69$0.01$0.68$0.39$0.35$0.04
2014Summary only. Only limited summary data is available for this year.$0.65$0.01$0.65$0.36$0.35$0.00
2013Summary only. Only limited summary data is available for this year.$0.65$0.00$0.64$0.37$0.34$0.03
2012Summary only. Only limited summary data is available for this year.$0.61$0.00$0.61$0.38$0.33$0.05
2011Summary only. Only limited summary data is available for this year.$0.56$0.00$0.56$0.39$0.31$0.07