Civic Intelligence

Western Conference of Operating Engineers

990 • Fiscal year 2016 • EIN 94-6083331

Aug 01, 2015 to Jul 31, 2016 • Filed on Mar 27, 2017

1121 L St ste 401Sacramento, CA 95814

(916) 440-8710

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Higher debt load relative to assets than 53% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

53rd percentile

0.00x

Higher debt load relative to revenue than 53% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Net Margin

7th percentile

-30%

Higher net margin than 7% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Top Officer Pay

66th percentile

$5,250

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Asset Growth

5th percentile

-36%

Faster asset growth than 5% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

2.1%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$198,822

Down $109,537 (-36%) from 2015

Net Assets

Down

$198,792

Down $107,849 (-35%) from 2015

Liabilities

Down

$30

Down $1,688 (-98%) from 2015

Revenue

Up

$358,381

Up $7,278 (+2.1%) from 2015

Expenses

Up

$466,230

Up $64,513 (+16%) from 2015

Net Income

Down

-$107,849

Down $57,235 (-113%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $303,445Liabilities 2011: $684Net Assets 2011: $302,7612011Assets 2012: $416,440Liabilities 2012: $788Net Assets 2012: $415,6522012Assets 2013: $316,583Liabilities 2013: $1,232Net Assets 2013: $315,3512013Assets 2014: $362,960Liabilities 2014: $5,705Net Assets 2014: $357,2552014Assets 2015: $308,359Liabilities 2015: $1,718Net Assets 2015: $306,6412015Assets 2016: $198,822Liabilities 2016: $30Net Assets 2016: $198,7922016Assets 2017: $276,892Liabilities 2017: $881Net Assets 2017: $276,0112017Assets 2018: $258,377Liabilities 2018: $0Net Assets 2018: $258,3772018Assets 2019: $162,346Liabilities 2019: $0Net Assets 2019: $162,3462019Assets 2020: $223,558Liabilities 2020: $47,766Net Assets 2020: $175,7922020Assets 2021: $368,254Liabilities 2021: $33,649Net Assets 2021: $334,6052021Assets 2022: $256,671Liabilities 2022: $18,237Net Assets 2022: $238,4342022Assets 2023: $418,852Liabilities 2023: $0Net Assets 2023: $418,8522023Assets 2024: $593,602Liabilities 2024: $0Net Assets 2024: $593,6022024Assets 2025: $565,785Liabilities 2025: $0Net Assets 2025: $565,7852025

Highlighted filing

2016

Assets$198,822
Liabilities$30
Net Assets$198,792

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $315,431Expenses 2011: $245,753Net Income 2011: $69,6782011Revenue 2012: $263,228Expenses 2012: $150,337Net Income 2012: $112,8912012Revenue 2013: $282,580Expenses 2013: $382,881Net Income 2013: -$100,3012013Revenue 2014: $301,566Expenses 2014: $259,662Net Income 2014: $41,9042014Revenue 2015: $351,103Expenses 2015: $401,717Net Income 2015: -$50,6142015Revenue 2016: $358,381Expenses 2016: $466,230Net Income 2016: -$107,8492016Revenue 2017: $289,247Expenses 2017: $212,028Net Income 2017: $77,2192017Revenue 2018: $247,818Expenses 2018: $265,452Net Income 2018: -$17,6342018Revenue 2019: $334,369Expenses 2019: $430,400Net Income 2019: -$96,0312019Revenue 2020: $285,233Expenses 2020: $271,787Net Income 2020: $13,4462020Revenue 2021: $274,304Expenses 2021: $115,491Net Income 2021: $158,8132021Revenue 2022: $292,269Expenses 2022: $388,440Net Income 2022: -$96,1712022Revenue 2023: $287,714Expenses 2023: $107,296Net Income 2023: $180,4182023Revenue 2024: $289,513Expenses 2024: $114,763Net Income 2024: $174,7502024Revenue 2025: $302,541Expenses 2025: $330,358Net Income 2025: -$27,8172025

Highlighted filing

2016

Revenue$358,381
Expenses$466,230
Net Income-$107,849
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Mar 27, 2017
Return Version
2015v3.0
Gross Receipts
$358,381
Mission and Program Overview

Mission

see schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$307,209$196,032▼ $111,177
Land, Buildings, and Equipment, Net$1,150$1,827▲ $677
Prepaid Expenses and Deferred Charges$0$963▲ $963
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$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
Investments in Publicly Traded Securities$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$308,359$198,822▼ $109,537
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,718$30▼ $1,688
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$1,718$30▼ $1,688
Net Assets / Fund Balance
Unrestricted Net Assets$306,641$198,792▼ $107,849
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$306,641$198,792▼ $107,849
Total Liabilities and Net Assets / Fund Balance$308,359$198,822▼ $109,537

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,827$12,079$13,906
Compensation and Service Providers

Employees

NameTitleBaseTotal
tim creminsadministrator$5,250$5,250

Board Members and Trustees

NameTitle
Russell BurnsPresident
william waggonerpresident (FORMER)
Daren KonopaskiVice President
Curt KoegenTrustee
Edward CurlyTrustee
Ernie EvansTrustee
Ron SikorskiTrustee
nelda wilsonTrustee
Chuck CashellTrustee (former)
Jerry KalmarSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$329,798
Investment Income
$319
Other Revenue
$28,264
Change in Net Assets
$-107,849

Audited Revenue Reconciliation

Revenue per Audited Statements
$358,381
Total Revenue per Audited Statements
$358,381
Total Revenue per Form 990
$358,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$322,426
Salaries, Compensation, and Employee Benefits$140,704
Grants and Similar Amounts Paid$3,100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$261,146
Other Salaries and Wages---$71,420
Other Employee Benefits---$33,749
Pension Plan Contributions---$24,060
Occupancy---$23,452
Office Expenses---$16,442
Fees for Services Accounting---$14,400
Payroll Taxes---$6,225
Current Officers, Directors, Trustees, and Key Employees---$5,250
Other Expenses---$4,732
Grants to Domestic Orgs---$3,100
Insurance---$1,136
Depreciation Depletion---$690
Travel---$428
Total Functional Expenses$0$0$0$466,230

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$466,230
Total Expenses per Audited Statements$466,230
Total Expenses per Form 990$466,230
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
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Western Conference of Operating Engineers
EIN
94-6083331
In Care Of
% TIM CREMINS ADMINISTRATOR
Phone
9164408710
Address
1121 L St ste 401, Sacramento, CA 95814

Signing Officer

Name
Russell Burns
Title
president
Phone
9164408710
Signed
2017-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell Burns
Formed
1962
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
44 MONTGOMERY ST STE 3701, SAN FRANCISCO, CA 94104-4831
Preparer
Michael Quackenbush
Phone
4159563600
Supplemental Narrative

Additional Explanations

part I, LINE 1 and PART III, lines 1 AND 4A:

the western conference of operating engineers consists of 17 local unions. the primary purpose of the conference is to advance the standing of the local unions within the conference. the conference sponsors a BIANNUAL CONVENTION in order to meet this purpose. part vi, line 6: The members of the conference are local unions of the International Union of Operating Engineers in good standing, whose territorial jurisdiction includes the states of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, portions of Texas, Utah, washington and wyoming. Currently there are 17 member locals. part vi, line 7a: The member locals each send two delegates who are constitutional officers of the local. The delegates elect the executive board of the conference. part vi, line 7b: The rules governing the conference can only be changed by the delegates on recommendations of the executive board. part vi, line 11b: the form 990 is reviewed by the administrator and bookkeeper, then forwarded to the secretary-treasurer for review and signature. part vi, line 19: the conference's documents are not available to the public. the conference files an annual lm-2 with the department of labor which is available on the dol's website. part xii, line 1: the conference uses the modified cash basis of accounting.

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 conference and recognize a tax liability if the conference has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The conference is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 411 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01718
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt030
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0see schedule o
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0TIM CREMINS ADMINISTRATOR
IRS990/BooksInCareOfDetail/PhoneNum09164408710
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01121 L ST STE 401
IRS990/BooksInCareOfDetail/USAddress/CityNm0SACRAMENTO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095814
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt00
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt05250
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt0261146
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt03100
IRS990/CYInvestmentIncomeAmt0319
IRS990/CYOtherExpensesAmt0322426
IRS990/CYOtherRevenueAmt028264
IRS990/CYProgramServiceRevenueAmt0329798
IRS990/CYRevenuesLessExpensesAmt0-107849
IRS990/CYSalariesCompEmpBnftPaidAmt0140704
IRS990/CYTotalExpensesAmt0466230
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0358381
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0690
IRS990/Desc0SEE SCHEDULE O
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt014400
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.5
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0ERNIE EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm1JERRY KALMAR
IRS990/Form990PartVIISectionAGrp/PersonNm2DAREN KONOPASKI
IRS990/Form990PartVIISectionAGrp/PersonNm3CURT KOEGEN
IRS990/Form990PartVIISectionAGrp/PersonNm4RUSSELL BURNS
IRS990/Form990PartVIISectionAGrp/PersonNm5nelda wilson
IRS990/Form990PartVIISectionAGrp/PersonNm6william waggoner
IRS990/Form990PartVIISectionAGrp/PersonNm7CHUCK CASHELL
IRS990/Form990PartVIISectionAGrp/PersonNm8EDWARD CURLY
IRS990/Form990PartVIISectionAGrp/PersonNm9RON SIKORSKI
IRS990/Form990PartVIISectionAGrp/PersonNm10tim cremins
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt105250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6president (FORMER)
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE (FORMER)
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10administrator
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01962
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt03100
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0358381
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt01136
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0319
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0319
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt012079
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01150
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01827
IRS990/LandBldgEquipCostOrOtherBssAmt013906
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0306641
IRS990/NetAssetsOrFundBalancesEOYAmt0198792
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt023452
IRS990/OfficeExpensesGrp/TotalAmt016442
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033749
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/TotalAmt04732
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSED EXPENSES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt028264
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt028264
IRS990/OtherRevenueTotalAmt028264
IRS990/OtherSalariesAndWagesGrp/TotalAmt071420
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt06225
IRS990/PensionPlanContributionsGrp/TotalAmt024060
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0963
IRS990/PrincipalOfficerNm0RUSSELL BURNS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0PER CAPITA TAXES
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0254747
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt175051
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0254747
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt175051
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt0500
IRS990/PYInvestmentIncomeAmt0511
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0218622
IRS990/PYOtherRevenueAmt051275
IRS990/PYProgramServiceRevenueAmt0299317
IRS990/PYRevenuesLessExpensesAmt0-50614
IRS990/PYSalariesCompEmpBnftPaidAmt0182595
IRS990/PYTotalExpensesAmt0401717
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0351103
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-107849
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0307209
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0196032
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01827
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012079
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013906
IRS990ScheduleD/ExpensesSubtotalAmt0466230
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0358381
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CONFERENCE AND RECOGNIZE A TAX LIABILITY IF THE CONFERENCE HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE CONFERENCE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0part x, line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01827
IRS990ScheduleD/TotalExpensesPerForm990Amt0466230
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0358381
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0358381
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0466230
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0the western conference of operating engineers consists of 17 local unions. the primary purpose of the conference is to advance the standing of the local unions within the conference. the conference sponsors a BIANNUAL CONVENTION in order to meet this purpose. part vi, line 6: The members of the conference are local unions of the International Union of Operating Engineers in good standing, whose territorial jurisdiction includes the states of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, portions of Texas, Utah, washington and wyoming. Currently there are 17 member locals. part vi, line 7a: The member locals each send two delegates who are constitutional officers of the local. The delegates elect the executive board of the conference. part vi, line 7b: The rules governing the conference can only be changed by the delegates on recommendations of the executive board. part vi, line 11b: the form 990 is reviewed by the administrator and bookkeeper, then forwarded to the secretary-treasurer for review and signature. part vi, line 19: the conference's documents are not available to the public. the conference files an annual lm-2 with the department of labor which is available on the dol's website. part xii, line 1: the conference uses the modified cash basis of accounting.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0part i, LINE 1 and PART iii, lines 1 AND 4A:
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0308359
IRS990/TotalAssetsEOYAmt0198822
IRS990/TotalAssetsGrp/BOYAmt0308359
IRS990/TotalAssetsGrp/EOYAmt0198822
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0466230
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01718
IRS990/TotalLiabilitiesEOYAmt030
IRS990/TotalLiabilitiesGrp/BOYAmt01718
IRS990/TotalLiabilitiesGrp/EOYAmt030
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0306641
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0198792
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0329798
IRS990/TotalReportableCompFromOrgAmt05250
IRS990/TotalRevenueGrp/ExclusionAmt0319
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0358062
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0358381
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0308359
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0198822
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0428
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0306641
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0198792
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01121 L ST STE 401
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095814
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSSELL BURNS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0president
ReturnHeader/BusinessOfficerGrp/PhoneNum09164408710
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Western Conference of Operating Engineers
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0946083331
ReturnHeader/Filer/InCareOfNm0% TIM CREMINS ADMINISTRATOR
ReturnHeader/Filer/PhoneNum09164408710
ReturnHeader/Filer/USAddress/AddressLine1Txt01121 L St ste 401
ReturnHeader/Filer/USAddress/CityNm0Sacramento
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095814
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MILLER KAPLAN ARASE LLP

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.66$0.00$5.66$3.03$3.30$0.28
2024Detailed filing. Detailed filing data is available for this year.$5.94$0.00$5.94$2.90$1.15$1.75
2023Detailed filing. Detailed filing data is available for this year.$4.19$0.00$4.19$2.88$1.07$1.80
2022Detailed filing. Detailed filing data is available for this year.$2.57$0.18$2.38$2.92$3.88$0.96
2021Detailed filing. Detailed filing data is available for this year.$3.68$0.34$3.35$2.74$1.15$1.59
2020Detailed filing. Detailed filing data is available for this year.$2.24$0.48$1.76$2.85$2.72$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$3.34$4.30$0.96
2018Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$2.48$2.65$0.18
2017Detailed filing. Detailed filing data is available for this year.$2.77$0.01$2.76$2.89$2.12$0.77
2016Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$3.58$4.66$1.08
2015Detailed filing. Detailed filing data is available for this year.$3.08$0.02$3.07$3.51$4.02$0.51
2014Summary only. Only limited summary data is available for this year.$3.63$0.06$3.57$3.02$2.60$0.42
2013Summary only. Only limited summary data is available for this year.$3.17$0.01$3.15$2.83$3.83$1.00
2012Summary only. Only limited summary data is available for this year.$4.16$0.01$4.16$2.63$1.50$1.13
2011Summary only. Only limited summary data is available for this year.$3.03$0.01$3.03$3.15$2.46$0.70