Civic Intelligence

Operating Engineers Joint Apprenticeship and Training Trust of Wyoming

EIN 83-0219499 • 501(c)5 • Bar Nunn, WY

Profile

The wyoming operating engineers joint apprenticeship and training trust of wyoming was created and established for the purpose of providing training for apprentice operating engineers and retraining or refresher training for journeyman operating engineers.

4925 N Wardwell Industrial AvenueBar Nunn, WY 82601

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.01x

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

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

Net Margin

2nd percentile

-37%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

71st percentile

$160,839

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 55.4% of source-year revenue.

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

Asset Growth

12th percentile

-6.9%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

85th percentile

25%

Faster revenue growth than 85% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets39th percentile

Assets

Down

$1,510,690

Down $112,345 (-6.9%) from 2023

Liabilities

Up

$3,402

Up $885 (+35%) from 2023

Net Assets

Down

$1,507,288

Down $113,230 (-7.0%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin2nd percentile

Revenue

Up

$290,107

Up $57,730 (+25%) from 2023

Expenses

Up

$397,529

Up $83,193 (+26%) from 2023

Net Income

Down

-$107,422

Down $25,463 (-31%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,423,802Liabilities 2010: $2,539Net Assets 2010: $1,421,2632010Assets 2011: $1,729,369Liabilities 2011: $6,868Net Assets 2011: $1,722,5012011Assets 2012: $1,585,453Liabilities 2012: $4,958Net Assets 2012: $1,580,4952012Assets 2013: $1,441,481Liabilities 2013: $3,989Net Assets 2013: $1,437,4922013Assets 2014: $1,342,065Liabilities 2014: $160Net Assets 2014: $1,341,9052014Assets 2015: $1,179,147Liabilities 2015: $3,101Net Assets 2015: $1,176,0462015Assets 2016: $1,136,861Liabilities 2016: $526Net Assets 2016: $1,136,3352016Assets 2017: $1,165,941Liabilities 2017: $72Net Assets 2017: $1,165,8692017Assets 2018: $1,148,997Liabilities 2018: $429Net Assets 2018: $1,148,5682018Assets 2019: $1,373,560Liabilities 2019: $2,022Net Assets 2019: $1,371,5382019Assets 2020: $1,300,793Liabilities 2020: $3,088Net Assets 2020: $1,297,7052020Assets 2021: $1,714,128Liabilities 2021: $1,063Net Assets 2021: $1,713,0652021Assets 2022: $1,614,758Liabilities 2022: $2,734Net Assets 2022: $1,612,0242022Assets 2023: $1,623,035Liabilities 2023: $2,517Net Assets 2023: $1,620,5182023Assets 2024: $1,510,690Liabilities 2024: $3,402Net Assets 2024: $1,507,2882024

Highlighted filing

2024

Assets$1,510,690
Liabilities$3,402
Net Assets$1,507,288
Open 2024 Filing

Operations Trend

Revenue Growth85th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KExpenses 2010: $208,1432010Expenses 2011: $293,4582011Expenses 2012: $348,3742012Revenue 2013: $289,109Expenses 2013: $511,814Net Income 2013: -$222,7052013Revenue 2014: $75,335Expenses 2014: $198,769Net Income 2014: -$123,4342014Revenue 2015: $57,823Expenses 2015: $209,419Net Income 2015: -$151,5962015Revenue 2016: $66,095Expenses 2016: $146,795Net Income 2016: -$80,7002016Revenue 2017: $66,858Expenses 2017: $126,982Net Income 2017: -$60,1242017Revenue 2018: $174,527Expenses 2018: $164,659Net Income 2018: $9,8682018Revenue 2019: $321,882Expenses 2019: $190,085Net Income 2019: $131,7972019Revenue 2020: $135,042Expenses 2020: $242,903Net Income 2020: -$107,8612020Revenue 2021: $498,895Expenses 2021: $222,613Net Income 2021: $276,2822021Revenue 2022: $175,829Expenses 2022: $165,227Net Income 2022: $10,6022022Revenue 2023: $232,377Expenses 2023: $314,336Net Income 2023: -$81,9592023Revenue 2024: $290,107Expenses 2024: $397,529Net Income 2024: -$107,4222024

Highlighted filing

2024

Revenue$290,107
Expenses$397,529
Net Income-$107,422
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,510,690
Liabilities
$3,402
Net assets
$1,507,288
Revenue
$290,107
Expenses
$397,529
Net income
-$107,422
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.00$1.51$0.29$0.40$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.23$0.31$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.18$0.17$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.50$0.22$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.14$0.24$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.32$0.19$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.17$0.16$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.07$0.13$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.07$0.15$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.06$0.21$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.08$0.20$0.12
2013Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.29$0.51$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.00$1.58$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.01$1.72$0.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.00$1.42$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$452,540
Mission and Program Overview

Mission

The wyoming operating engineers joint apprenticeship and training trust of wyoming was created and established for the purpose of providing training for apprentice operating engineers and retraining or refresher training for journeyman operating engineers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$739,054$851,636▲ $112,582
Investments in Publicly Traded Securities$770,380$615,306▼ $155,074
Savings and Temporary Cash Investments$113,401$43,548▼ $69,853
Total Assets$1,623,035$1,510,690▼ $112,345
Other Assets Total$200$200→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,517$3,402▲ $885
Total Liabilities$2,517$3,402▲ $885
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,620,518$1,507,288▼ $113,230
Total Net Assets Fund Balance$1,620,518$1,507,288▼ $113,230
Total Liabilities and Net Assets / Fund Balance$1,623,035$1,510,690▼ $112,345

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$197,992$214,025-
Other Land Buildings$0$26,649-
Land$350,448--
Equipment$303,196$403,310-
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roy SmithRecording Secretary / CorrFT$100,122$53,242$153,364
Phillip CornellaBusiness Manager / FinanciPT$2,072$1,077$3,149

Board Members and Trustees

NameTitle
Matthew NiemiPresident
Luke PetersonVice President
Austin WagnerTrustee
Dakota HolmesTrustee
Drew SlavkoffTrustee
John IsaacsonTrustee
Gersain SanchezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$168,888
Investment Income
$106,775
Other Revenue
$14,444
Change in Net Assets
$-107,422

Audited Revenue Reconciliation

Revenue per Audited Statements
$283,718
Revenue Not Reported on Financial Statements
$6,389
Revenue Not Reported on Form 990
$-5,808
Total Revenue per Audited Statements
$277,910
Total Revenue per Form 990
$290,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,129
Salaries, Compensation, and Employee Benefits$183,400
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$156,513--$156,513
Depreciation Depletion$64,262$8,583-$72,845
Travel-$25,262-$25,262
Insurance$22,329--$22,329
Fees for Services Accounting-$13,390-$13,390
Other Salaries and Wages-$11,096-$11,096
Payroll Taxes$5,277$5,401-$10,678
Advertising-$7,638-$7,638
Fees for Service Investment Mgmnt Fees-$6,389-$6,389
Office Expenses$3,002$3,383-$6,385
Occupancy-$5,864-$5,864
Other Expenses$4,823--$4,823
Pension Plan Contributions-$3,769-$3,769
Other Employee Benefits-$1,344-$1,344
All Other Expenses-$1,100-$1,100
Total Functional Expenses$304,310$93,219$0$397,529

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$397,529
Expenses per Audited Statements$391,140
Total Expenses per Audited Statements$391,140
Expenses Not Reported on Financial Statements$6,389
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
No
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
Yes
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

“The operating engineers joint apprenticeship and training trust of wyoming was formed by the international union of operating engineers local 800 and the signatory employers. The trust is administered through equal representation by employer trustees and union trustees.”

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

“Any signatory employer is authorized to appoint an employer trustee to the board. The union is authorized to appoint a union trustee to the board.”

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

“There are no such committees.”

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

“The form 990 will be completed annually and copies will be provided to the board of trustees for approval. At that time the board will review the form 990 with the trust's auditor. Any necessary changes will then be updated on the form and the board will approve the form for filing.”

Form 990, Part VI, Section C, Line 19

“The operating engineers joint apprenticeship and training trust wy plan document, audit report, and form 990 can be obtained at the trust administrative office.”

Filing and Contact Details

Filer

Filer Name
Operating Engineers Joint Apprenticeship
EIN
83-0219499
Phone
3072651397
Address
4925 N WARDWELL INDUSTRIAL AVENUE, BAR NUNN, WY 82601

Signing Officer

Name
Phillip Cornella
Title
Business Manager / Financial Sec.
Phone
3072651397
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip Cornella
Formed
1973
Legal Domicile
Wy
Voting Board Members
9
Independent Board Members
7
Employees
4
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
James Poulos
Phone
2023319880
Supplemental Narrative

Additional Explanations

Part XII, Line 1

“The organization operates under the modified cash basis of accounting. Except for assets and liabilities resulting from cash transactions, the capitalization of fixed assets, the recording of net appreciation (depreciation) on investments, revenue is recognized when received rather than when earned and expenses are recognized when paid rather than when incurred.”

Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The trust is exempt from income taxes under section 501(c)(3) of the internal revenue code. For the year ended december 31, 2024, the trust has documented its consideration of its uncertain tax positions and determined that no material uncertain tax positions qualify for either recognition or disclosure under current standards.”

Raw XML AppendixShowing 400 of 532 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/LandBldgEquipBasisNetGrp/BOYAmt0739054
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0851636
IRS990/LandBldgEquipCostOrOtherBssAmt01495620
IRS990/LegalDomicileStateCd0WY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0162433
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01620518
IRS990/NetAssetsOrFundBalancesEOYAmt01507288
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt085623
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt085623
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt09600
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt09600
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-5808
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01620518
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01507288
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05864
IRS990/OccupancyGrp/TotalAmt05864
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03383
IRS990/OfficeExpensesGrp/ProgramServicesAmt03002
IRS990/OfficeExpensesGrp/TotalAmt06385
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0200
IRS990/OtherAssetsTotalGrp/EOYAmt0200
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01344
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01344
IRS990/OtherExpensesGrp/Desc0HEAVY EQUIPMENT MAINT.
IRS990/OtherExpensesGrp/Desc1TRAINING INSTRUCTOR EXP
IRS990/OtherExpensesGrp/Desc2HEAVY EQUIPMENT FUEL
IRS990/OtherExpensesGrp/ProgramServicesAmt036653
IRS990/OtherExpensesGrp/ProgramServicesAmt111451
IRS990/OtherExpensesGrp/ProgramServicesAmt24823
IRS990/OtherExpensesGrp/TotalAmt036653
IRS990/OtherExpensesGrp/TotalAmt111451
IRS990/OtherExpensesGrp/TotalAmt24823
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0TRAINING FUND REIMBURS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04844
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04844
IRS990/OtherRevenueTotalAmt04844
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt011096
IRS990/OtherSalariesAndWagesGrp/TotalAmt011096
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05401
IRS990/PayrollTaxesGrp/ProgramServicesAmt05277
IRS990/PayrollTaxesGrp/TotalAmt010678
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03769
IRS990/PensionPlanContributionsGrp/TotalAmt03769
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PHILLIP CORNELLA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0168888
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt049372
IRS990/PYOtherExpensesAmt0143358
IRS990/PYOtherRevenueAmt09600
IRS990/PYProgramServiceRevenueAmt0173405
IRS990/PYRevenuesLessExpensesAmt0-81959
IRS990/PYSalariesCompEmpBnftPaidAmt0170978
IRS990/PYTotalExpensesAmt0314336
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0232377
IRS990/ReconcilationRevenueExpnssAmt0-107422
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt09600
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0173732
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0113401
IRS990/SavingsAndTempCashInvstGrp/EOYAmt043548
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt035596
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt034892
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt035091
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt044452
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt098442
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0248473
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0168888
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0173405
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0140738
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0454443
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt036600
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0974074
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt035596
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt034892
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt035091
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt044452
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt098442
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0248473
IRS990ScheduleA/InvestmentIncomeCYPct00.20320
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.79680
IRS990ScheduleA/PublicSupportTotal509Amt0974074
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0168888
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0173405
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0140738
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0454443
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt036600
IRS990ScheduleA/Total509Grp/TotalAmt0974074
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0204484
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0208297
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0175829
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0498895
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0135042
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01222547
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0197992
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0214025
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0412017
IRS990ScheduleD/EquipmentGrp/BookValueAmt0303196
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0403310
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0706506
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06389
IRS990ScheduleD/ExpensesSubtotalAmt0391140
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt06389
IRS990ScheduleD/InvestmentExpensesNotIncldAmt06389
IRS990ScheduleD/LandGrp/BookValueAmt0350448
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0350448
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-5808
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt026649
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt026649
IRS990ScheduleD/RevenueNotReportedAmt0-5808
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt06389
IRS990ScheduleD/RevenueSubtotalAmt0283718
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FOR THE YEAR ENDED DECEMBER 31, 2024, THE TRUST HAS DOCUMENTED ITS CONSIDERATION OF ITS UNCERTAIN TAX POSITIONS AND DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE UNDER CURRENT STANDARDS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0851636
IRS990ScheduleD/TotalExpensesPerForm990Amt0397529
IRS990ScheduleD/TotalRevenuePerForm990Amt0290107
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0277910
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0391140
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt02072
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1100122
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0106478
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt12239
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt0764
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt137608
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt036306
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt1857
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt0313
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt115634
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt014906
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt1363
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PHILLIP CORNELLA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ROY SMITH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER / FINANCI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1RECORDING SECRETARY / CORR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt03149
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1153364
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0157690
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt13459
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BUSINESS MANAGER'S COMPENSATION IS SET BY A WRITTEN EMPLOYMENT CONTRACT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OPERATING ENGINEERS JOINT APPRENTICESHIP AND TRAINING TRUST OF WYOMING WAS FORMED BY THE INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 800 AND THE SIGNATORY EMPLOYERS. THE TRUST IS ADMINISTERED THROUGH EQUAL REPRESENTATION BY EMPLOYER TRUSTEES AND UNION TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY SIGNATORY EMPLOYER IS AUTHORIZED TO APPOINT AN EMPLOYER TRUSTEE TO THE BOARD. THE UNION IS AUTHORIZED TO APPOINT A UNION TRUSTEE TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO SUCH COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 WILL BE COMPLETED ANNUALLY AND COPIES WILL BE PROVIDED TO THE BOARD OF TRUSTEES FOR APPROVAL. AT THAT TIME THE BOARD WILL REVIEW THE FORM 990 WITH THE TRUST'S AUDITOR. ANY NECESSARY CHANGES WILL THEN BE UPDATED ON THE FORM AND THE BOARD WILL APPROVE THE FORM FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE OPERATING ENGINEERS JOINT APPRENTICESHIP AND TRAINING TRUST WY PLAN DOCUMENT, AUDIT REPORT, AND FORM 990 CAN BE OBTAINED AT THE TRUST ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION OPERATES UNDER THE MODIFIED CASH BASIS OF ACCOUNTING. EXCEPT FOR ASSETS AND LIABILITIES RESULTING FROM CASH TRANSACTIONS, THE CAPITALIZATION OF FIXED ASSETS, THE RECORDING OF NET APPRECIATION (DEPRECIATION) ON INVESTMENTS, REVENUE IS RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED.

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