Civic Intelligence

Operating Engineers Local 312 Joint Apprenticeship & Training Fund

990 • Fiscal year 2023 • EIN 63-0658917

Jun 01, 2022 to May 31, 2023 • Filed on Jan 30, 2024

Organization Profile
PO Box 26368Birmingham, AL 35260-0368

(205) 424-9670

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

49th percentile

0.02x

Higher debt load relative to revenue than 49% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$162,495

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 36.3% of source-year revenue.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Asset Growth

40th percentile

2.4%

Faster asset growth than 40% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

53rd percentile

6.1%

Faster revenue growth than 53% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$2,281,752

Up $53,604 (+2.4%) from 2022

Net Assets

Up

$2,274,469

Up $49,570 (+2.2%) from 2022

Liabilities

Up

$7,283

Up $4,034 (+124%) from 2022

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin63rd percentile

Revenue

Up

$447,819

Up $25,867 (+6.1%) from 2022

Expenses

Down

$398,249

Down $37,757 (-8.7%) from 2022

Net Income

Up

$49,570

Up $63,624 (+453%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth40th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $430,570Liabilities 2011: $2,111Net Assets 2011: $428,4592011Assets 2012: $441,978Liabilities 2012: $2,031Net Assets 2012: $439,9472012Assets 2013: $477,421Liabilities 2013: $1,713Net Assets 2013: $475,7082013Assets 2014: $536,702Liabilities 2014: $1,899Net Assets 2014: $534,8032014Assets 2015: $717,959Liabilities 2015: $2,059Net Assets 2015: $715,9002015Assets 2016: $924,554Liabilities 2016: $1,417Net Assets 2016: $923,1372016Assets 2017: $1,762,582Liabilities 2017: $484Net Assets 2017: $1,762,0982017Assets 2018: $1,911,116Liabilities 2018: $2,120Net Assets 2018: $1,908,9962018Assets 2019: $2,062,807Liabilities 2019: $2,165Net Assets 2019: $2,060,6422019Assets 2020: $2,148,616Liabilities 2020: $2,116Net Assets 2020: $2,146,5002020Assets 2021: $2,241,660Liabilities 2021: $2,707Net Assets 2021: $2,238,9532021Assets 2022: $2,228,148Liabilities 2022: $3,249Net Assets 2022: $2,224,8992022Assets 2023: $2,281,752Liabilities 2023: $7,283Net Assets 2023: $2,274,4692023Assets 2024: $2,302,244Liabilities 2024: $6,851Net Assets 2024: $2,295,3932024Assets 2025: $2,384,782Liabilities 2025: $5,268Net Assets 2025: $2,379,5142025

Highlighted filing

2023

Assets$2,281,752
Liabilities$7,283
Net Assets$2,274,469
Open 2023 Filing

Operations Trend

Revenue Growth53rd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $209,587Expenses 2011: $166,982Net Income 2011: $42,6052011Revenue 2012: $203,129Expenses 2012: $191,641Net Income 2012: $11,4882012Revenue 2013: $234,153Expenses 2013: $198,388Net Income 2013: $35,7652013Revenue 2014: $283,725Expenses 2014: $224,630Net Income 2014: $59,0952014Revenue 2015: $393,730Expenses 2015: $212,633Net Income 2015: $181,0972015Revenue 2016: $438,738Expenses 2016: $231,501Net Income 2016: $207,2372016Revenue 2017: $1,115,559Expenses 2017: $276,598Net Income 2017: $838,9612017Revenue 2018: $445,023Expenses 2018: $298,125Net Income 2018: $146,8982018Revenue 2019: $487,676Expenses 2019: $336,030Net Income 2019: $151,6462019Revenue 2020: $463,905Expenses 2020: $378,047Net Income 2020: $85,8582020Revenue 2021: $509,996Expenses 2021: $417,543Net Income 2021: $92,4532021Revenue 2022: $421,952Expenses 2022: $436,006Net Income 2022: -$14,0542022Revenue 2023: $447,819Expenses 2023: $398,249Net Income 2023: $49,5702023Revenue 2024: $468,332Expenses 2024: $447,408Net Income 2024: $20,9242024Revenue 2025: $570,346Expenses 2025: $486,225Net Income 2025: $84,1212025

Highlighted filing

2023

Revenue$447,819
Expenses$398,249
Net Income$49,570
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Jan 30, 2024
Return Version
2022v5.0
Gross Receipts
$447,819
Mission and Program Overview

Mission

The funds primary function is the presentation of educational courses and programs for members to ensure that local standards and quality of work conform to national codes for the trade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,224,899$2,274,469▲ $49,570
Savings and Temporary Cash Investments$1,657,855$1,648,573▼ $9,282
Land, Buildings, and Equipment, Net$441,617$490,437▲ $48,820
Cash and Non-Interest-Bearing Accounts$90,237$105,501▲ $15,264
Accounts Receivable$36,094$34,350▼ $1,744
Prepaid Expenses and Deferred Charges$2,345$2,891▲ $546
Total Assets$2,228,148$2,281,752▲ $53,604
Liabilities
Other Liabilities$772$3,907▲ $3,135
Accounts Payable and Accrued Expenses$2,477$3,376▲ $899
Total Liabilities$3,249$7,283▲ $4,034
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,224,899$2,274,469▲ $49,570
Total Liabilities and Net Assets / Fund Balance$2,228,148$2,281,752▲ $53,604

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$486,306$791,735$1,278,041
Other Land Buildings$4,130$10,086$14,216
Leasehold Improvements$1$11,704$11,705
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jo Ellen TomberlinTrustee--$141,264$141,264
Richard MosleyCoordinatorFT$83,067$42,472$125,539

Board Members and Trustees

NameTitle
Jacob EppersonTrustee
James GuarnieriTrustee
Keith BrownTrustee
Lee BaileyTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$422,670
Program Service Revenue
$0
Investment Income
$18,490
Other Revenue
$6,659
Change in Net Assets
$49,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$229,088
Salaries, Compensation, and Employee Benefits$125,238
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,180--$116,180
Depreciation Depletion$97,410--$97,410
All Other Expenses$14,714$29,364-$44,078
Benefits to Members$43,923--$43,923
Occupancy$30,720--$30,720
Payroll Taxes-$9,058-$9,058
Information Technology$6,947--$6,947
Fees for Services Legal-$6,140-$6,140
Fees for Services Accounting-$4,700-$4,700
Office Expenses-$4,043-$4,043
Fees for Services Management-$1,020-$1,020
Other Expenses$905--$905
Total Functional Expenses$343,924$54,325$0$398,249
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$3,907
Accrued and Withheld Payroll Taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
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 C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available by appointment for viewing at 1651 Hwy 150, Bessemer, AL 35022. Please call 205 424-9670”

Filing and Contact Details

Filer

Filer Name
Operating Engineers Local 312 Joint Apprenticeship & Training Fund
EIN
63-0658917
Phone
2054249670
Address
PO BOX 26368, BIRMINGHAM, AL 35260-0368

Signing Officer

Name
Jacob Epperson
Title
Trustee
Phone
2054249670
Signed
2024-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacob Epperson
Formed
1973
Legal Domicile
Al
Voting Board Members
6
Independent Board Members
6
Employees
2

Preparer

Firm
Darroch and Halcomb Pc
Address
6 OFFICE PARK CIR STE 312, BIRMINGHAM, AL 35223
Preparer
Todd a Darroch
Phone
2054239247
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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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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATING ENGINEERS LOCAL 312 JOINT APPRENTICESHIP & TRAINING FUND
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06 OFFICE PARK CIR STE 312
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BIRMINGHAM
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ReturnHeader/PreparerPersonGrp/PhoneNum02054239247
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD A DARROCH
ReturnHeader/ReturnTs02024-01-30T01:46:03-00:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02022-06-01
ReturnHeader/TaxPeriodEndDt02023-05-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,281,752
Liabilities
$7,283
Net assets
$2,274,469
Revenue
$447,819
Expenses
$398,249
Net income
$49,570
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.38$0.01$2.38$0.57$0.49$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.01$2.30$0.47$0.45$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.28$0.01$2.27$0.45$0.40$0.05
2022Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.22$0.42$0.44$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.00$2.24$0.51$0.42$0.09
2020Summary only. Only limited summary data is available for this year.$2.15$0.00$2.15$0.46$0.38$0.09
2019Summary only. Only limited summary data is available for this year.$2.06$0.00$2.06$0.49$0.34$0.15
2018Summary only. Only limited summary data is available for this year.$1.91$0.00$1.91$0.45$0.30$0.15
2017Summary only. Only limited summary data is available for this year.$1.76$0.00$1.76$1.12$0.28$0.84
2016Summary only. Only limited summary data is available for this year.$0.92$0.00$0.92$0.44$0.23$0.21
2015Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$0.39$0.21$0.18
2014Summary only. Only limited summary data is available for this year.$0.54$0.00$0.53$0.28$0.22$0.06
2013Summary only. Only limited summary data is available for this year.$0.48$0.00$0.48$0.23$0.20$0.04
2012Summary only. Only limited summary data is available for this year.$0.44$0.00$0.44$0.20$0.19$0.01
2011Summary only. Only limited summary data is available for this year.$0.43$0.00$0.43$0.21$0.17$0.04