Civic Intelligence

International Union of Operating

EIN 86-0043415 • 501(c)5 • Phoenix, AZ

View Organization Page

Profile

The organization is a labor union, organized under an International Charter, to provide and promote benefits for its members and represent them in labor negotiations and contract issues.

6601 North Black Canyon HighwayPhoenix, AZ 85015

www.iuoe428.com

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.02x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Net Margin

91st percentile

41%

Higher net margin than 91% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

28th percentile

$141,328

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Asset Growth

88th percentile

25%

Faster asset growth than 88% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

24%

Faster revenue growth than 84% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$5,325,467

Up $1,060,266 (+25%) from 2023

Liabilities

Down

$59,009

Down $2,687 (-4.4%) from 2023

Net Assets

Up

$5,266,458

Up $1,062,953 (+25%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin91st percentile

Revenue

Up

$2,613,635

Up $504,462 (+24%) from 2023

Expenses

Up

$1,550,682

Up $201,114 (+15%) from 2023

Net Income

Up

$1,062,953

Up $303,348 (+40%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,662,232Liabilities 2011: $27,489Net Assets 2011: $1,634,7432011Assets 2012: $1,362,364Liabilities 2012: $0Net Assets 2012: $1,362,3642012Assets 2013: $1,118,974Liabilities 2013: $0Net Assets 2013: $1,118,9742013Assets 2014: $922,208Liabilities 2014: $66Net Assets 2014: $922,1422014Assets 2015: $981,293Liabilities 2015: $627Net Assets 2015: $980,6662015Assets 2016: $1,022,702Liabilities 2016: $744Net Assets 2016: $1,021,9582016Assets 2017: $1,133,850Liabilities 2017: $1,175Net Assets 2017: $1,132,6752017Assets 2018: $1,495,810Liabilities 2018: $1,139Net Assets 2018: $1,494,6712018Assets 2019: $1,872,842Liabilities 2019: $1,319Net Assets 2019: $1,871,5232019Assets 2020: $2,431,800Liabilities 2020: $1,200Net Assets 2020: $2,430,6002020Assets 2021: $3,025,876Liabilities 2021: $1,508Net Assets 2021: $3,024,3682021Assets 2022: $3,444,213Liabilities 2022: $313Net Assets 2022: $3,443,9002022Assets 2023: $4,265,201Liabilities 2023: $61,696Net Assets 2023: $4,203,5052023Assets 2024: $5,325,467Liabilities 2024: $59,009Net Assets 2024: $5,266,4582024

Highlighted filing

2024

Assets$5,325,467
Liabilities$59,009
Net Assets$5,266,458
Open 2024 Filing

Operations Trend

Revenue Growth84th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $929,274Expenses 2011: $1,183,127Net Income 2011: -$253,8532011Revenue 2012: $869,351Expenses 2012: $1,141,730Net Income 2012: -$272,3792012Revenue 2013: $863,878Expenses 2013: $1,107,268Net Income 2013: -$243,3902013Revenue 2014: $838,057Expenses 2014: $1,034,889Net Income 2014: -$196,8322014Revenue 2015: $1,127,337Expenses 2015: $1,068,813Net Income 2015: $58,5242015Revenue 2016: $1,000,603Expenses 2016: $959,311Net Income 2016: $41,2922016Revenue 2017: $1,186,806Expenses 2017: $1,076,089Net Income 2017: $110,7172017Revenue 2018: $1,381,037Expenses 2018: $1,019,041Net Income 2018: $361,9962018Revenue 2019: $1,652,172Expenses 2019: $1,275,320Net Income 2019: $376,8522019Revenue 2020: $1,901,996Expenses 2020: $1,342,919Net Income 2020: $559,0772020Revenue 2021: $2,114,910Expenses 2021: $1,521,142Net Income 2021: $593,7682021Revenue 2022: $1,857,312Expenses 2022: $1,437,780Net Income 2022: $419,5322022Revenue 2023: $2,109,173Expenses 2023: $1,349,568Net Income 2023: $759,6052023Revenue 2024: $2,613,635Expenses 2024: $1,550,682Net Income 2024: $1,062,9532024

Highlighted filing

2024

Revenue$2,613,635
Expenses$1,550,682
Net Income$1,062,953
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,325,467
Liabilities
$59,009
Net assets
$5,266,458
Revenue
$2,613,635
Expenses
$1,550,682
Net income
$1,062,953
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.33$0.06$5.27$2.61$1.55$1.06
2023Detailed filing. Detailed filing data is available for this year.$4.27$0.06$4.20$2.11$1.35$0.76
2022Detailed filing. Detailed filing data is available for this year.$3.44$0.00$3.44$1.86$1.44$0.42
2021Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.02$2.11$1.52$0.59
2020Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$1.90$1.34$0.56
2019Summary only. Only limited summary data is available for this year.$1.87$0.00$1.87$1.65$1.28$0.38
2018Summary only. Only limited summary data is available for this year.$1.50$0.00$1.49$1.38$1.02$0.36
2017Summary only. Only limited summary data is available for this year.$1.13$0.00$1.13$1.19$1.08$0.11
2016Summary only. Only limited summary data is available for this year.$1.02$0.00$1.02$1.00$0.96$0.04
2015Summary only. Only limited summary data is available for this year.$0.98$0.00$0.98$1.13$1.07$0.06
2014Summary only. Only limited summary data is available for this year.$0.92$0.00$0.92$0.84$1.03$0.20
2013Summary only. Only limited summary data is available for this year.$1.12$0.00$1.12$0.86$1.11$0.24
2012Summary only. Only limited summary data is available for this year.$1.36$0.00$1.36$0.87$1.14$0.27
2011Summary only. Only limited summary data is available for this year.$1.66$0.03$1.63$0.93$1.18$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Mar 26, 2025
Return Version
2023v6.0
Gross Receipts
$2,613,635
Mission and Program Overview

Mission

The organization is a labor union, organized under an International Charter, to provide and promote benefits for its members and represent them in labor mnegotiations and contract issues. Local Union 428 had 1,429 members at 5/31/2022.

The organization is a labor union, organized under an International Charter, to provide and promote benefits for its members and represent them in labor negotiations and contract issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,181,041$4,173,344▲ $992,303
Land, Buildings, and Equipment, Net$683,441$737,131▲ $53,690
Cash and Non-Interest-Bearing Accounts$400,144$414,992▲ $14,848
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,265,201$5,325,467▲ $1,060,266
Other Assets Total$575$0▼ $575
Liabilities
Accounts Payable and Accrued Expenses$61,696$59,009▼ $2,687
Total Liabilities$61,696$59,009▼ $2,687
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,203,505$5,266,458▲ $1,062,953
Total Net Assets Fund Balance$4,203,505$5,266,458▲ $1,062,953
Total Liabilities and Net Assets / Fund Balance$4,265,201$5,325,467▲ $1,060,266

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$326,499$355,180$681,679
Other Land Buildings$188,204$62,430$250,634
Equipment$122,913$65,903$188,816
Land$99,515-$99,515
Compensation and Service Providers
Top Officer Pay28th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael LeeBusiness MgrFT$98,790$42,538$141,328
Timathy E DaviesTreasurerFT$78,121$38,921$117,042
Ruben GonzalesExecutive BoardFT$78,100$38,917$117,017

Board Members and Trustees

NameTitle
Nick DarttPresident
William MuthVice President
Dakota PribbleExecutive Board
Israel ReyesExecutive Board
John JordanExecutive Board
Joshua PaineExecutive Board
Robert WilliamsExecutive Board
Jeff Jay StevensFinancial Secre
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,448,265
Investment Income
$160,807
Other Revenue
$4,563
Change in Net Assets
$1,062,953

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,613,635
Total Revenue per Audited Statements
$2,613,635
Total Revenue per Form 990
$2,613,635
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$784,355
Salaries, Compensation, and Employee Benefits$724,449
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$415,924
Current Officers, Directors, Trustees, and Key Employees---$375,387
Other Salaries and Wages---$221,278
Depreciation Depletion---$75,786
Pension Plan Contributions---$50,811
Occupancy---$43,890
Benefits to Members---$41,878
Other Employee Benefits---$39,354
Insurance---$38,664
Payroll Taxes---$37,619
Travel---$33,200
Information Technology---$32,235
Office Expenses---$31,405
Fees for Services Legal---$25,611
Fees for Services Accounting---$16,090
Other Expenses---$2,056
All Other Expenses---$1,953
Total Functional Expenses$0$0$0$1,550,682

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,550,682
Total Expenses per Audited Statements$1,550,682
Total Expenses per Form 990$1,550,682
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
Yes
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 6

“The members of the local union are operating engineers who meet the requirements of membership as outlined in the governing documents of the local. Each eligible member is allowed to vote in elections and approve various transactions as specified in the governing documents of the local union.”

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

“members have regular meetings where actions are discussed and approved. Every three years the local has formal elections to elect officers and other representatives of the local.”

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

“members have regular meetings where actions are discussed and approved.”

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

“the board has designated the business manager to review the 990 before filing and the business manager then presents the 990 to the executive board members.”

Form 990, Part VI, Section B, Line 15A

“compensation is based upon the approved amounts in the bylaws of the local union as approved by the board, the members of the local and international, and the collective bargaining agreement.”

Form 990, Part VI, Section B, Line 15B

“compensation is based upon the approved amounts in the bylaws of the local union as approved by the board, the members of the local and international, and the collective bargaining agreement.”

Form 990, Part VI, Section C, Line 19

“the union's constitution and bylaws are printed in a booklet and available to the public. the financial statements are also available on the department of labor website.”

Filing and Contact Details

Filer

Filer Name
International Union of Operating
EIN
86-0043415
Phone
6022545266
Address
6601 North Black Canyon Highway, Phoenix, AZ 85015

Signing Officer

Name
David Sikorski
Title
Business Manager
Signed
2025-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Board of Trustees
Formed
1936
Legal Domicile
Az
Voting Board Members
11
Independent Board Members
8
Employees
7

Preparer

Firm
Baldwin Moffitt Behm LLP
Address
8399 E Indian School Rd 201, Scottsdale, AZ 85251
Preparer
Pamela Mullins
Phone
4807369200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Union is exempt from income taxes under Internal Revenue Code Section 501(c)(5), though it would be subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Union has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions in which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The Union has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.”

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IRS990/MissionDesc0The organization is a labor union, organized under an International Charter, to provide and promote benefits for its members and represent them in labor negotiations and contract issues.
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IRS990/OtherExpensesGrp/Desc2Postage and Shipping
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Union is exempt from income taxes under Internal Revenue Code Section 501(c)(5), though it would be subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Union has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions in which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The Union has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE LOCAL UNION ARE OPERATING ENGINEERS WHO MEET THE REQUIREMENTS OF MEMBERSHIP AS OUTLINED IN THE GOVERNING DOCUMENTS OF THE LOCAL. EACH ELIGIBLE MEMBER IS ALLOWED TO VOTE IN ELECTIONS AND APPROVE VARIOUS TRANSACTIONS AS SPECIFIED IN THE GOVERNING DOCUMENTS OF THE LOCAL UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1members have regular meetings where actions are discussed and approved. Every three years the local has formal elections to elect officers and other representatives of the local.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2members have regular meetings where actions are discussed and approved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3the board has designated the business manager to review the 990 before filing and the business manager then presents the 990 to the executive board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4compensation is based upon the approved amounts in the bylaws of the local union as approved by the board, the members of the local and international, and the collective bargaining agreement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5compensation is based upon the approved amounts in the bylaws of the local union as approved by the board, the members of the local and international, and the collective bargaining agreement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6the union's constitution and bylaws are printed in a booklet and available to the public. the financial statements are also available on the department of labor website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0www.iuoe428.com
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0David Sikorski
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0International Union of Operating
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Engineers Local 428
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0860043415
ReturnHeader/Filer/PhoneNum06022545266
ReturnHeader/Filer/USAddress/AddressLine1Txt06601 North Black Canyon Highway
ReturnHeader/Filer/USAddress/CityNm0Phoenix
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085015
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464370753
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Baldwin Moffitt Behm LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08399 E Indian School Rd 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Scottsdale
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085251

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