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Nonprofiteer
← IUOE TRAINING AND EDUCATION CENTER INC

Form 990 for tax year 2023

Filed by IUOE TRAINING AND EDUCATION CENTER INC.

Totals

Total revenue
$9,426,096
Total expenses
$16,801,506
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$9,005,082
Investment income
$0
Other revenue
$421,014
Total assets, end of year
$142,672,184
Total liabilities, end of year
$194,725,366
Net assets or fund balances, end of year
-$52,053,182
Program services expenses (Part IX)
$14,753,157
Management and general expenses
$2,048,349
Fundraising expenses
$0
Program service expenses (Part III)
$14,753,157

Program services were 87.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: TRAINING CENTER OPERAT

    total $9,005,082 · related or exempt $9,005,082

  • 6a · Gross rents

    real property $106,602

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $106,602

  • 6d · Net rental income or loss

    total $106,602 · excluded $106,602

  • 11a · Other revenue: REIMBURSEMENTS

    total $314,412 · related or exempt $314,412

  • 11e · Other revenue, total

    $314,412

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $217,112 · program services $217,112

  • 7 · Other salaries and wages

    total $1,842,819 · program services $1,842,819

  • 9 · Other employee benefits

    total $984,918 · program services $984,918

  • 10 · Payroll taxes

    total $180,783 · program services $180,783

  • 11b · Fees: legal

    total $82,395 · management and general $82,395

  • 11g · Fees: other

    total $2,177,635 · program services $2,028,573 · management and general $149,062

  • 13 · Office expenses

    total $661,384 · program services $661,384

  • 14 · Information technology

    total $23,039 · program services $23,039

  • 16 · Occupancy

    total $1,006,496 · program services $1,006,496

  • 17 · Travel

    total $104,650 · program services $104,266 · management and general $384

  • 20 · Interest

    total $1,816,508 · management and general $1,816,508

  • 22 · Depreciation, depletion and amortization

    total $5,039,483 · program services $5,039,483

  • 23 · Insurance

    total $887,037 · program services $887,037

  • 24a · Other expenses: HOTEL OPERATION COSTS

    total $1,379,228 · program services $1,379,228

  • 24b · Other expenses: FUEL

    total $216,649 · program services $216,649

  • 24c · Other expenses: TRAINING SUPPLIES

    total $103,587 · program services $103,587

  • 24d · Other expenses: EQUIPMENT RENTAL AND MA

    total $76,659 · program services $76,659

  • 24e · All other expenses

    total $1,124 · program services $1,124

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $522,273 · end of year $998,230

  • 4 · Accounts receivable

    beginning of year $1,383,178 · end of year $2,222,296

  • 9 · Prepaid expenses and deferred charges

    beginning of year $3,825,000 · end of year $3,600,000

  • 10a · Land, buildings and equipment: cost or other basis

    $159,910,697

  • 10b · Land, buildings and equipment: accumulated depreciation

    $27,502,167

  • 10c · Land, buildings and equipment, net

    beginning of year $136,598,113 · end of year $132,408,530

  • 15 · Other assets

    beginning of year $3,161,299 · end of year $3,443,128

  • 25 · Other liabilities

    beginning of year $190,167,635 · end of year $194,725,366

  • 27 · Net assets without donor restrictions

    beginning of year -$44,677,772 · end of year -$52,053,182

Mission and programs · 2023

Mission

TO PROVIDE A TRAINING FACILITY AND TRAINING FOR OPERATING ENGINEERS IN THE TRADE TO IMPROVE AND EXPAND THEIR SKILLS.

  • PROVIDE SPECIALIZED VOCATIONAL TRAINING AND EDUCATION TO IMPROVE AND EXPAND THE SKILLS OF OPERATING ENGINEERS AND RELATED FIELDS; DEVELOP AND APPROVE UP-TO-DATE STANDARDIZED EDUCATIONAL CURRICULUMS RELEVANT TO THE ORGANIZED OPERATING ENGINEER INDUSTRY; PROVIDE SUBJECT MATTER EXPERTS TO REVIEW EQUIPMENT AND FACILITY REQUIREMENTS IN SUPPORT OF ITEC'S EDUCATIONAL PROGRAMS; AND ENSURE THAT A COMPLIMENT OF QUALIFIED INSTRUCTORS IS MAINTAINED AND REGULARLY AVAILABLE AND CAPABLE OF PROVIDING HIGH-QUALITY TRAINING AND EDUCATION TO THE STUDENT BODY THROUGH CONTRACTUAL ARRANGEMENTS OR DIRECT EMPLOYMENT.OWN AND EXCLUSIVELY OPERATE A 501(C)(3) QUALIFIED TRAINING AND EDUCATION FACILITY, EXEMPT FROM STATE PROPERTY TAX AS A PRIVATE SCHOOL, IN A SECURE AND SAFE TRAINING ENVIRONMENT CLOSED TO THE PUBLIC, THAT IS CAPABLE OF MAINTAINING AND SERVING A REGULAR FULL-TIME BODY OF OPERATING ENGINEER STUDENTS; SUPPORTING ITEC'S EDUCATIONAL FUNCTIONS AS WELL AS THE EDUCATIONAL FUNCTIONS OF RELATED OPERATING ENGINEER TRAINING AND EDUCATIONAL PROGRAMS; WHICH PROVIDES, AMONG OTHER FEATURES, TRAINING AND EDUCATIONAL EQUIPMENT, SPECIALIZED CLASSROOM AND PRACTICAL TRAINING SPACES, THE NECESSARY INFRASTRUCTURE TO SUPPORT INSTRUCTORS AND SPECIALIZED TRAINING, AND ON-SITE STUDENT HOUSING AND MEALS.

    Expenses $14,753,157 · Revenue $9,319,494

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • CALLAHAN JAMES T

    CHAIRMAN

    Total calculated
    $668,874
    From this org
    $0
    From related orgs
    $496,307
    Other
    $172,567
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $469,503 related
    Bonus
    $0
    Other
    $0 + $26,804 related
    Deferred
    $0 + $147,134 related
    Nontaxable benefits
    $0 + $25,433 related
    Filer's total
    $0 + $668,874 related

  • MCGUIRE MATTHEW G

    SECRETARY-TREASURER

    Total calculated
    $562,111
    From this org
    $0
    From related orgs
    $412,800
    Other
    $149,311
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $364,603 related
    Bonus
    $0
    Other
    $0 + $48,197 related
    Deferred
    $0 + $138,045 related
    Nontaxable benefits
    $0 + $11,266 related
    Filer's total
    $0 + $562,111 related

  • SINGLETARY CHARLES R

    DIRECTOR

    Total calculated
    $156,073
    From this org
    $0
    From related orgs
    $116,602
    Other
    $39,471
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $100,008 related
    Bonus
    $0
    Other
    $0 + $16,594 related
    Deferred
    $0 + $39,303 related
    Nontaxable benefits
    $0 + $168 related
    Filer's total
    $0 + $156,073 related

  • TREML CHRISTOPHER

    DIRECTOR

    Total calculated
    $332,128
    From this org
    $0
    From related orgs
    $269,152
    Other
    $62,976
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $230,473 related
    Bonus
    $0 + $11,468 related
    Other
    $0 + $27,211 related
    Deferred
    $0 + $37,543 related
    Nontaxable benefits
    $0 + $25,433 related
    Filer's total
    $0 + $332,128 related

  • MCLAUGHLIN WILLIAM D

    DIRECTOR

    Total calculated
    $32,037
    From this org
    $0
    From related orgs
    $24,285
    Other
    $7,752
    Hours/week
    1 + 39 related

  • ABEL BRYAN D

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 39 related

  • KELLY PATRICK J

    DIRECTOR

    Total calculated
    $156,073
    From this org
    $0
    From related orgs
    $116,602
    Other
    $39,471
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    $0 + $100,008 related
    Bonus
    $0
    Other
    $0 + $16,594 related
    Deferred
    $0 + $39,303 related
    Nontaxable benefits
    $0 + $168 related
    Filer's total
    $0 + $156,073 related

  • TIM MANRIQUEZ

    GENERAL MANAGER

    Total calculated
    $217,112
    From this org
    $161,672
    From related orgs
    $0
    Other
    $55,440
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,886
    Bonus
    $10,000
    Other
    $1,786
    Deferred
    $24,654
    Nontaxable benefits
    $30,786
    Filer's total
    $217,112

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
7 November 2024
IRS schema version
2023v5.1
Source object
202403129349304510

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