Civic Intelligence

Openg & Partic Emp Pre-Apprentapprentice & Jrnyman Afirm Action Trng Trust for Utah

990 • Fiscal year 2015 • EIN 94-1640988

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 11, 2016

1640 S Loop RdAlameda, CA 94502

(510) 337-3050

Siviq Scores

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

Liabilities / Assets

27th percentile

0.04x

Higher debt load relative to assets than 27% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

42nd percentile

0.13x

Higher debt load relative to revenue than 42% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

66th percentile

8.5%

Higher net margin than 66% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

65th percentile

5.1%

Faster asset growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

82nd percentile

26%

Faster revenue growth than 82% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,843,579

Up $138,134 (+5.1%) from 2014

Net Assets

Up

$2,733,169

Up $58,731 (+2.2%) from 2014

Liabilities

Up

$110,410

Up $79,403 (+256%) from 2014

Revenue

Up

$838,690

Up $175,393 (+26%) from 2014

Expenses

Up

$767,645

Up $1,537 (+0.2%) from 2014

Net Income

Up

$71,045

Up $173,856 (+169%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,062,166Liabilities 2010: $26,019Net Assets 2010: $2,036,1472010Assets 2011: $2,828,350Liabilities 2011: $23,891Net Assets 2011: $2,804,4592011Assets 2012: $2,911,609Liabilities 2012: $36,226Net Assets 2012: $2,875,3832012Assets 2013: $2,857,044Liabilities 2013: $64,410Net Assets 2013: $2,792,6342013Assets 2014: $2,705,445Liabilities 2014: $31,007Net Assets 2014: $2,674,4382014Assets 2015: $2,843,579Liabilities 2015: $110,410Net Assets 2015: $2,733,1692015Assets 2016: $2,759,748Liabilities 2016: $80,261Net Assets 2016: $2,679,4872016Assets 2017: $2,782,148Liabilities 2017: $206,128Net Assets 2017: $2,576,0202017Assets 2018: $2,736,109Liabilities 2018: $114,036Net Assets 2018: $2,622,0732018Assets 2019: $3,222,547Liabilities 2019: $59,502Net Assets 2019: $3,163,0452019Assets 2020: $4,381,220Liabilities 2020: $99,056Net Assets 2020: $4,282,1642020Assets 2021: $5,211,052Liabilities 2021: $108,459Net Assets 2021: $5,102,5932021Assets 2022: $5,438,203Liabilities 2022: $128,157Net Assets 2022: $5,310,0462022Assets 2023: $6,675,250Liabilities 2023: $325,999Net Assets 2023: $6,349,2512023Assets 2024: $7,552,984Liabilities 2024: $134,573Net Assets 2024: $7,418,4112024

Highlighted filing

2015

Assets$2,843,579
Liabilities$110,410
Net Assets$2,733,169

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,343,861Expenses 2010: $789,419Net Income 2010: $554,4422010Revenue 2011: $1,481,108Expenses 2011: $730,240Net Income 2011: $750,8682011Revenue 2012: $828,706Expenses 2012: $768,579Net Income 2012: $60,1272012Revenue 2013: $661,086Expenses 2013: $735,365Net Income 2013: -$74,2792013Revenue 2014: $663,297Expenses 2014: $766,108Net Income 2014: -$102,8112014Revenue 2015: $838,690Expenses 2015: $767,645Net Income 2015: $71,0452015Revenue 2016: $810,209Expenses 2016: $866,124Net Income 2016: -$55,9152016Revenue 2017: $849,181Expenses 2017: $959,217Net Income 2017: -$110,0362017Revenue 2018: $982,099Expenses 2018: $844,753Net Income 2018: $137,3462018Revenue 2019: $1,173,855Expenses 2019: $827,811Net Income 2019: $346,0442019Revenue 2020: $1,929,848Expenses 2020: $894,612Net Income 2020: $1,035,2362020Revenue 2021: $1,769,757Expenses 2021: $960,857Net Income 2021: $808,9002021Revenue 2022: $1,875,097Expenses 2022: $1,109,106Net Income 2022: $765,9912022Revenue 2023: $1,950,735Expenses 2023: $1,255,796Net Income 2023: $694,9392023Revenue 2024: $2,350,248Expenses 2024: $1,495,642Net Income 2024: $854,6062024

Highlighted filing

2015

Revenue$838,690
Expenses$767,645
Net Income$71,045
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 11, 2016
Return Version
2015v2.1
Gross Receipts
$5,183,731
Mission and Program Overview

Mission

To provde a journeyman and apprentice training program for the operating engineers of utah covered by the collective bargaining agreements between the employers and the union.

To provide a journeyman and apprentice training program for the operating engineers of utah covered by the collective bargaining agreements between the employers and the union.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,674,438$2,733,169▲ $58,731
Investments in Publicly Traded Securities$1,813,705$1,894,968▲ $81,263
Land, Buildings, and Equipment, Net$377,638$362,187▼ $15,451
Cash and Non-Interest-Bearing Accounts$171,810$351,067▲ $179,257
Accounts Receivable$100,518$112,268▲ $11,750
Savings and Temporary Cash Investments$214,797$77,294▼ $137,503
Pledges and Grants Receivable$0$20,135▲ $20,135
Prepaid Expenses and Deferred Charges$6,689$6,588▼ $101
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,705,445$2,843,579▲ $138,134
Other Assets Total$20,288$19,072▼ $1,216
Liabilities
Accounts Payable and Accrued Expenses$31,007$110,410▲ $79,403
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$31,007$110,410▲ $79,403
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,674,438$2,733,169▲ $58,731
Total Liabilities and Net Assets / Fund Balance$2,705,445$2,843,579▲ $138,134

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$289,162$287,217$576,379
Other Land Buildings$73,025$54,104$127,129
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andy AndersonTrustee
Ben MillsTrustee
Brandon DewTrustee
Bryan FlakeTrustee
James SullivanTrustee
Lon StamTrustee
RJ PeeryTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$42,125
Program Service Revenue
$749,791
Investment Income
$33,878
Other Revenue
$12,896
All Other Contributions
$39,755
Change in Net Assets
$71,045

Audited Revenue Reconciliation

Revenue per Audited Statements
$838,690
Revenue Not Reported on Form 990
$-12,314
Total Revenue per Audited Statements
$826,376
Total Revenue per Form 990
$838,690
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$507,559
Other Expenses$260,086
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$310,763$0$0$310,763
Pension Plan Contributions$109,349$0$0$109,349
Depreciation Depletion$69,119$0$0$69,119
Other Employee Benefits$65,468$0$0$65,468
Office Expenses$30,598$0$0$30,598
Payroll Taxes$21,979$0$0$21,979
Fees for Services Management$0$17,908$0$17,908
Other Expenses$11,252$0$0$11,252
Fees for Services Accounting$0$7,969$0$7,969
Occupancy$6,869$0$0$6,869
Fees for Service Investment Mgmnt Fees$0$5,351$0$5,351
Fees for Services Legal$0$5,227$0$5,227
Conferences and Meetings$2,279$0$0$2,279
All Other Expenses$155$0$0$155
Total Functional Expenses$731,190$36,455$0$767,645

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$767,645
Total Expenses per Audited Statements$767,645
Total Expenses per Form 990$767,645
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VI, SECTION A, LINE 8B:

The trust does not have any committees with authority to act on behalf of the governing body. Part vi, section b, line 11b: all board members are issued a copy of the tax returns for review along with a copy of the annual audit. Part vi, section b, line 12c: to monitor and enforce compliance with the conflict of interest policy, the trust employs a senior vice president and chief compliance officer. Part vi, section c, line 19: the trust makes its governing documents and financial statements available to participants upon request.

Filing and Contact Details

Filer

Filer Name
Operating Engineers & Participating Employers
EIN
94-1640988
In Care Of
% ASSOCIATED THIRD PARTY ADMIN
Phone
5103373050
Address
1640 S LOOP RD, ALAMEDA, CA 94502

Signing Officer

Name
James Sullivan
Title
principal officer
Phone
5103373050
Signed
2016-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Sullivan
Formed
1966
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
44 MONTGOMERY ST STE 3701, SAN FRANCISCO, CA 94104
Preparer
Catherine Gardner
Phone
4159563600
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the trust and recognize a tax liability if the trust has taken a tax position that more likely than not would not be sustained upon examinaiton by a tax authority. The trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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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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IRS990/OtherExpensesGrp/Desc2TRAINING CENTER MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MULTI-PLAN SERVICE FEES
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IRS990/OtherExpensesGrp/ProgramServicesAmt124349
IRS990/OtherExpensesGrp/ProgramServicesAmt218573
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IRS990/OtherRevenueMiscGrp/Desc1TRAINING INCOME
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0956
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06689
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06588
IRS990/PrincipalOfficerNm0JAMES SULLIVAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0749791
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt019122
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt0283712
IRS990/PYOtherRevenueAmt011452
IRS990/PYProgramServiceRevenueAmt0592765
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IRS990/PYSalariesCompEmpBnftPaidAmt0482396
IRS990/PYTotalExpensesAmt0766108
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0663297
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt071045
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0749791
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02674438
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02733169
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0214797
IRS990/SavingsAndTempCashInvstGrp/EOYAmt077294
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0798686
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0620114
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0550286
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0784387
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01401629
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04155102
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt012304
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013768
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0150338
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0150338
IRS990ScheduleA/InvestmentIncomeCYPct00.03492
IRS990ScheduleA/InvestmentIncomePYPct00.02456
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0784387
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01401629
IRS990ScheduleA/Total509Grp/TotalAmt04155102
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0847415
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0669847
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0576090
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0796691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01415397
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04305440
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.55$0.13$7.42$2.35$1.50$0.85
2023Summary only. Only limited summary data is available for this year.$6.68$0.33$6.35$1.95$1.26$0.69
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$0.13$5.31$1.88$1.11$0.77
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.21$0.11$5.10$1.77$0.96$0.81
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.38$0.10$4.28$1.93$0.89$1.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$0.06$3.16$1.17$0.83$0.35
2018Summary only. Only limited summary data is available for this year.$2.74$0.11$2.62$0.98$0.84$0.14
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$0.21$2.58$0.85$0.96$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$0.08$2.68$0.81$0.87$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.84$0.11$2.73$0.84$0.77$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.71$0.03$2.67$0.66$0.77$0.10
2013Summary only. Only limited summary data is available for this year.$2.86$0.06$2.79$0.66$0.74$0.07
2012Summary only. Only limited summary data is available for this year.$2.91$0.04$2.88$0.83$0.77$0.06
2011Summary only. Only limited summary data is available for this year.$2.83$0.02$2.80$1.48$0.73$0.75
2010Summary only. Only limited summary data is available for this year.$2.06$0.03$2.04$1.34$0.79$0.55
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $5M-$10M nonprofits