Civic Intelligence

International Union of Operating Engineers Local 370

EIN 91-0268548 • 501(c)5 • Spokane, WA

Profile

The objectives and purposes of the International Union of Operating Engineers Local 370 (The Organization) are to elevate the trade of operating engineers (by which trade the membership thereof earn a livelihood for themselves and their dependents) to its proper position in all industrial activity and the ranks of organized workers; to encourage a higher standard of skill among its members; to cultivate feelings of friendship among people of the craft and those who may employ its members; to organize all persons working in the jurisdiction of this international union without regard to race, creed, color, sex, religion, age, or national origin; to promote the health, welfare, and safety of its members and their families; to promote, foster, and develop apprentice programs, training programs, and other means to advance the skills, efficiency, and working knowledge of its members; to assist its members in securing stabilizing employment; to assist employers in obtaining skilled craftsmen;

510 S ElmSpokane, WA 99204

www.iuoe370.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.01x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2015

Net Margin

27th percentile

-0.5%

Higher net margin than 27% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

48th percentile

$87,190

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2015

Asset Growth

22nd percentile

-1.7%

Faster asset growth than 22% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

41st percentile

3.5%

Faster revenue growth than 41% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$879,759

Down $15,392 (-1.7%) from 2014

Liabilities

Down

$10,549

Down $6,983 (-40%) from 2014

Net Assets

Down

$869,210

Down $8,409 (-1.0%) from 2014

Revenue

Up

$1,700,888

Up $57,998 (+3.5%) from 2014

Expenses

Down

$1,709,297

Down $55,875 (-3.2%) from 2014

Net Income

Up

-$8,409

Up $113,873 (+93%) from 2014

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,450,890Liabilities 2010: $12,968Net Assets 2010: $1,437,9222010Assets 2011: $1,673,308Liabilities 2011: $11,444Net Assets 2011: $1,661,8642011Assets 2012: $1,332,912Liabilities 2012: $13,238Net Assets 2012: $1,319,6742012Assets 2013: $1,013,693Liabilities 2013: $13,792Net Assets 2013: $999,9012013Assets 2014: $895,151Liabilities 2014: $17,532Net Assets 2014: $877,6192014Assets 2015: $879,759Liabilities 2015: $10,549Net Assets 2015: $869,2102015

Highlighted filing

2015

Assets$879,759
Liabilities$10,549
Net Assets$869,210

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,925,7892010Expenses 2011: $1,871,5772011Expenses 2012: $2,136,8022012Revenue 2013: $1,695,829Expenses 2013: $2,015,602Net Income 2013: -$319,7732013Revenue 2014: $1,642,890Expenses 2014: $1,765,172Net Income 2014: -$122,2822014Revenue 2015: $1,700,888Expenses 2015: $1,709,297Net Income 2015: -$8,4092015

Highlighted filing

2015

Revenue$1,700,888
Expenses$1,709,297
Net Income-$8,409

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 15, 2016
Return Version
2015v2.0
Gross Receipts
$1,714,717
Mission and Program Overview

Mission

The objectives and purposes of the International Union of Operating Engineers Local 370 (The Organization) are to elevate the trade of operating engineers (by which trade the membership thereof earn a livelihood for themselves and their dependents) to its proper position in all industrial activity and the ranks of organized workers; to encourage a higher standard of skill among its members; to cultivate feelings of friendship among people of the craft and those who may employ its members; to organize all persons working in the jurisdiction of this international union without regard to race, creed, color, sex, religion, age, or national origin; to promote the health, welfare, and safety of its members and their families; to promote, foster, and develop apprentice programs, training programs, and other means to advance the skills, efficiency, and working knowledge of its members; to assist its members in securing stabilizing employment; to assist employers in obtaining skilled craftsmen;

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$739,007$693,070▼ $45,937
Cash and Non-Interest-Bearing Accounts$44,784$91,491▲ $46,707
Land, Buildings, and Equipment, Net$87,780$66,694▼ $21,086
Prepaid Expenses and Deferred Charges$21,833$26,757▲ $4,924
Accounts Receivable$1,747$1,747→ $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-
Total Assets$895,151$879,759▼ $15,392
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$17,532$10,549▼ $6,983
Total Liabilities$17,532$10,549▼ $6,983
Net Assets / Fund Balance
Temporarily Rstr Net Assets$529,707$585,288▲ $55,581
Unrestricted Net Assets$347,912$283,922▼ $63,990
Total Net Assets Fund Balance$877,619$869,210▼ $8,409
Total Liabilities and Net Assets / Fund Balance$895,151$879,759▼ $15,392

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,906$312,500$333,406
Buildings$27,219$171,067$198,286
Land$18,494-$18,494
Leasehold Improvements$75$14,772$14,847
Other Land Buildings-$6,972$6,972
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Curt KoegenBusiness MgrFT$87,190$87,190
James GarretRec-SecretaryFT$68,093$68,093
Mike Bosse'Treasurer-$68,017$68,017

Board Members and Trustees

NameTitle
Bryan AdamsPresident
Tara NelsonVice President
Jeff WestTrustee
Kevin TommeraasenTrustee
Tom HaughtonTrustee
Clyde RooseFincl Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,700,736
Investment Income
$781
Other Revenue
$-629
Change in Net Assets
$-8,409

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,700,888
Revenue Not Reported on Form 990
$13,829
Total Revenue per Audited Statements
$1,714,717
Total Revenue per Form 990
$1,700,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$929,009
Other Expenses$777,788
Grants and Similar Amounts Paid$2,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$375,689
Other Employee Benefits---$273,877
Current Officers, Directors, Trustees, and Key Employees---$223,300
Payroll Taxes---$56,143
All Other Expenses---$53,578
Occupancy---$38,411
Fees for Services Accounting---$25,281
Insurance---$24,220
Depreciation Depletion---$22,330
Conferences and Meetings---$18,737
Office Expenses---$12,181
Other Expenses---$11,724
Advertising---$6,686
Grants to Domestic Individuals---$2,500
Fees for Services Legal---$1,350
Total Functional Expenses$0$0$0$1,709,297

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,723,126
Expenses per Audited Statements$1,709,297
Total Expenses per Form 990$1,709,297
Expenses Not Reported on Form 990$13,829
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
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
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The Business Manager reviews the form 990 before it is filed.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, policies, and financial statements are made available to the public upon request in the organization's office building.

, Part VI, Section A, Line 7A Explanation:

Members elect individuals to serve on the executive board.

Form 990 , Part VI, Section A, Line 6 Explanation:

Members are union members who pay dues to the organization.

Filing and Contact Details

Filer

Filer Name
International Union of Operating
EIN
91-0268548
Phone
5096245365
Address
510 S Elm, Spokane, WA 99204

Signing Officer

Name
Curt Koegen
Title
Business manager
Signed
2016-09-15
Discuss with paid preparer
Yes

Organization Details

Formed
1938
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
13

Preparer

Firm
Anastasi Moore & Martin Pllc
Address
9 South Washington St STE 600, Spokane, WA 99201-3709
Preparer
Dan J Frickle CPA
Phone
5093230272
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Uncertainty in income taxes Management evaluates the Organizations tax positions annually to determine if any uncertain tax positions have been entered into during the year, which would require adjustments to the financial statements. Management has not identified any uncertainty in income tax positions that would jeopardize the Organizations tax-exempt status. With few exceptions, the Organization is no longer subject to income tax examinations by U.S. tax authorities for the years before 2012.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Building Expenses netted $13829

Part XII, Line 2D: Other expenses and losses per audited F/S

Building Expenses netted $13829

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IRS990/OtherExpensesGrp/TotalAmt216582
IRS990/OtherExpensesGrp/TotalAmt311724
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0375689
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt056143
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021833
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt026757
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813930
IRS990/ProgramServiceRevenueGrp/BusinessCd1813930
IRS990/ProgramServiceRevenueGrp/BusinessCd2813930
IRS990/ProgramServiceRevenueGrp/BusinessCd3813930
IRS990/ProgramServiceRevenueGrp/BusinessCd4813930
IRS990/ProgramServiceRevenueGrp/Desc0Death Benefit Income
IRS990/ProgramServiceRevenueGrp/Desc1Initiation Fees
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues & Assess
IRS990/ProgramServiceRevenueGrp/Desc3Reimbursed Salaries
IRS990/ProgramServiceRevenueGrp/Desc4Union Program Contrib
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt014516
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt140013
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21235560
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3158847
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4240455
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014516
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt140013
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21235560
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3158847
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4240455
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt08750
IRS990/PYInvestmentIncomeAmt08800
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0831007
IRS990/PYOtherRevenueAmt0-3342
IRS990/PYProgramServiceRevenueAmt01637432
IRS990/PYRevenuesLessExpensesAmt0-122282
IRS990/PYSalariesCompEmpBnftPaidAmt0925415
IRS990/PYTotalExpensesAmt01765172
IRS990/PYTotalRevenueAmt01642890
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-8409
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-629
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01714717
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0739007
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0693070
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt027219
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0171067
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0198286
IRS990ScheduleD/EquipmentGrp/BookValueAmt020906
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0312500
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0333406
IRS990ScheduleD/ExpensesNotReportedAmt013829
IRS990ScheduleD/ExpensesSubtotalAmt01709297
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt018494
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt018494
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt075
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt014772
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt014847
IRS990ScheduleD/OtherExpensesIncludedAmt013829
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06972
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06972
IRS990ScheduleD/OtherRevenueAmt013829
IRS990ScheduleD/RevenueNotReportedAmt013829
IRS990ScheduleD/RevenueSubtotalAmt01700888
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Uncertainty in income taxes Management evaluates the Organizations tax positions annually to determine if any uncertain tax positions have been entered into during the year, which would require adjustments to the financial statements. Management has not identified any uncertainty in income tax positions that would jeopardize the Organizations tax-exempt status. With few exceptions, the Organization is no longer subject to income tax examinations by U.S. tax authorities for the years before 2012.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Building Expenses netted $13829
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Building Expenses netted $13829
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt066694
IRS990ScheduleD/TotalExpensesPerForm990Amt01709297
IRS990ScheduleD/TotalRevenuePerForm990Amt01700888
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01714717
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01723126
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Business Manager reviews the form 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents, policies, and financial statements are made available to the public upon request in the organization's office building.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members elect individuals to serve on the executive board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members are union members who pay dues to the organization.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2, Part VI, Section A, Line 7A Explanation:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 , Part VI, Section A, Line 6 Explanation:
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0ID
IRS990/StatesWhereCopyOfReturnIsFldCd1WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0529707
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0585288
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0895151
IRS990/TotalAssetsEOYAmt0879759
IRS990/TotalAssetsGrp/BOYAmt0895151
IRS990/TotalAssetsGrp/EOYAmt0879759
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01709297
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017532
IRS990/TotalLiabilitiesEOYAmt010549
IRS990/TotalLiabilitiesGrp/BOYAmt017532
IRS990/TotalLiabilitiesGrp/EOYAmt010549
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0877619
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0869210
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt011345
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt011345
IRS990/TotalProgramServiceExpensesAmt01723126
IRS990/TotalProgramServiceRevenueAmt01700736
IRS990/TotalReportableCompFromOrgAmt0223300
IRS990/TotalRevenueGrp/ExclusionAmt0781
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01700107
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01700888
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0895151
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0879759
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0347912
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0283922
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.iuoe370.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Curt Koegen
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-15

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