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Nonprofiteer
← IUOE LOCAL 318 APPRENTICESHIP FUND

Form 990 for tax year 2025

Filed by IUOE LOCAL 318 APPRENTICESHIP FUND.

Totals

Total revenue
$2,397,993
Total expenses
$1,734,289
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$2,234,706
Investment income
$159,747
Other revenue
$3,540
Total assets, end of year
$5,599,369
Total liabilities, end of year
$25,534
Net assets or fund balances, end of year
$5,573,835
Program services expenses (Part IX)
$1,455,192
Management and general expenses
$279,097
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 83.9% 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: MEMBER ASSESSMENTS

    total $2,234,706 · related or exempt $2,234,706

  • 3 · Investment income

    total $88,011 · excluded $88,011

  • 7a · Gross sales of assets other than inventory

    other assets $97,105

  • 7b · Less cost or other basis and sales expenses

    other assets $25,369

  • 7c · Gain or loss

    other assets $71,736

  • 7d · Net gain or loss

    total $71,736 · related or exempt $71,736

  • 11a · Other revenue: APPLICATION INCOME

    total $1,800 · related or exempt $1,800

  • 11b · Other revenue: MISCELLANEOUS INCOME

    total $1,740 · related or exempt $1,740

  • 11e · Other revenue, total

    $3,540

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $363,994 · program services $300,071 · management and general $63,923

  • 7 · Other salaries and wages

    total $87,959 · program services $55,874 · management and general $32,085

  • 8 · Pension plan contributions

    total $332,943 · program services $254,142 · management and general $78,801

  • 10 · Payroll taxes

    total $35,306 · program services $27,815 · management and general $7,491

  • 11b · Fees: legal

    total $2,321 · management and general $2,321

  • 11c · Fees: accounting

    total $10,765 · management and general $10,765

  • 12 · Advertising and promotion

    total $500 · program services $500

  • 13 · Office expenses

    total $22,153 · management and general $22,153

  • 17 · Travel

    total $1,438 · program services $1,438

  • 22 · Depreciation, depletion and amortization

    total $399,570 · program services $386,577 · management and general $12,993

  • 23 · Insurance

    total $56,918 · program services $41,165 · management and general $15,753

  • 24a · Other expenses: PARTS AND REPAIRS

    total $121,768 · program services $121,768

  • 24b · Other expenses: MACHINERY RENTAL

    total $67,944 · program services $67,944

  • 24c · Other expenses: FUEL

    total $62,630 · program services $62,630

  • 24d · Other expenses: REPAIRS AND MAINTENANCE

    total $47,254 · program services $25,045 · management and general $22,209

  • 24e · All other expenses

    total $120,826 · program services $110,223 · management and general $10,603

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $276,677 · end of year $208,944

  • 2 · Savings and temporary cash investments

    beginning of year $2,546,823 · end of year $2,887,491

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

    $5,558,266

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

    $3,055,332

  • 10c · Land, buildings and equipment, net

    beginning of year $2,103,724 · end of year $2,502,934

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,487 · end of year $7,465

  • 25 · Other liabilities

    beginning of year $12,606 · end of year $18,069

  • 27 · Net assets without donor restrictions

    beginning of year $4,910,131 · end of year $5,573,835

Mission and programs · 2025

Mission

TRAINING APPRENTICES TO OPERATE EQUIPMENT

  • TRAINING AND OPERATING THE APPRENTICESHIP PROGRAM

As filed on the 2025 return.

Listed in Part VII

  • Jay Elders

    UNION TRUSTE

    Total calculated
    $217,031
    From this org
    $0
    From related orgs
    $133,080
    Other
    $83,951
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    not reported + $133,080 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported + $83,951 related
    Filer's total
    not reported + $217,031 related

  • Ronald Stahlhut

    TRAINING COO

    Total calculated
    $211,796
    From this org
    $127,845
    From related orgs
    $0
    Other
    $83,951
    Hours/week
    50 + 50 related

    Schedule J breakdown matched by us

    Base
    $127,845
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $83,951
    Filer's total
    $211,796

  • Todd Sissom

    UNION TRUSTE

    Total calculated
    $204,717
    From this org
    $120,766
    From related orgs
    $0
    Other
    $83,951
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $120,766
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $83,951
    Filer's total
    $204,717

  • Jeremy Hickam

    UNION TRUSTE

    Total calculated
    $199,334
    From this org
    $115,383
    From related orgs
    $0
    Other
    $83,951
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $115,383
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $83,951
    Filer's total
    $199,334

  • Jeff Edwards

    UNION TRUSTE

    Total calculated
    $193,914
    From this org
    $0
    From related orgs
    $110,252
    Other
    $83,662
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    not reported + $110,252 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported + $83,662 related
    Filer's total
    not reported + $193,914 related

  • Stevie Boyd

    EMPLOYER TRU

    Total calculated
    $0
    Hours/week
    1

  • Justin Raines

    EMPLOYER TRU

    Total calculated
    $0
    Hours/week
    1

  • Brian Rehbein

    EMPLOYER TRU

    Total calculated
    $0
    Hours/week
    1

  • Bill Simonds

    EMPLOYER TRU

    Total calculated
    $0
    Hours/week
    1

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

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

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
2025
Filed
17 March 2026
IRS schema version
2025v4.0
Source object
202620779349301222

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