Form 990 for tax year 2023
Filed by OPERATING ENGINEERS JOINT APPRENTICESHIP TRAINING FUND.
Totals
- Total revenue
- $6,479,386
- Total expenses
- $6,431,111
- Contributions and grants received
- $125,000
- Grants paid
- $0
- Program service revenue
- $6,307,117
- Investment income
- $22,662
- Other revenue
- $24,607
- Total assets, end of year
- $10,556,140
- Total liabilities, end of year
- $304,019
- Net assets or fund balances, end of year
- $10,252,121
- Program services expenses (Part IX)
- $6,003,881
- Management and general expenses
- $427,230
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $6,003,881
Program services were 93.4% 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.
-
1e · Government grants (contributions)
$125,000
-
1g · Noncash contributions included above
$125,000
-
2a · Program service revenue: EMPLOYERS CONTRIBUTION
total $6,117,348 · related or exempt $6,117,348
-
2b · Program service revenue: PIPELINE REIMBURSEMENT
total $189,769 · related or exempt $189,769
-
3 · Investment income
total $22,662 · excluded $22,662
-
6a · Gross rents
real property $12,601
-
6b · Less rental expenses
real property $0
-
6c · Rental income or loss
real property $12,601
-
6d · Net rental income or loss
total $12,601 · excluded $12,601
-
11a · Other revenue: OTHER INCOME
total $12,006 · related or exempt $12,006
-
11e · Other revenue, total
$12,006
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $2,541,686 · program services $2,436,803 · management and general $104,883
-
8 · Pension plan contributions
total $891,351 · program services $847,551 · management and general $43,800
-
9 · Other employee benefits
total $553,131 · program services $525,569 · management and general $27,562
-
10 · Payroll taxes
total $183,587 · program services $175,193 · management and general $8,394
-
11b · Fees: legal
total $33,112 · management and general $33,112
-
11c · Fees: accounting
total $19,118 · management and general $19,118
-
13 · Office expenses
total $73,192 · program services $66,443 · management and general $6,749
-
14 · Information technology
total $11,993 · program services $7,584 · management and general $4,409
-
16 · Occupancy
total $271,433 · program services $259,198 · management and general $12,235
-
17 · Travel
total $55,864 · program services $53,895 · management and general $1,969
-
19 · Conferences, conventions and meetings
total $21,604 · program services $21,604
-
22 · Depreciation, depletion and amortization
total $1,099,691 · program services $1,097,034 · management and general $2,657
-
23 · Insurance
total $161,677 · management and general $161,677
-
24a · Other expenses: EQUIPMENT RENTAL AND MA
total $431,774 · program services $431,109 · management and general $665
-
24b · Other expenses: TRAINING SUPPLIES
total $56,662 · program services $56,662
-
24c · Other expenses: PIPELINE EXPENSES
total $20,283 · program services $20,283
-
24d · Other expenses: INSTRUCTOR FEES AND TEM
total $4,953 · program services $4,953
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $9,953 · end of year $7,570
-
2 · Savings and temporary cash investments
beginning of year $1,193,961 · end of year $1,888,471
-
4 · Accounts receivable
beginning of year $1,065,314 · end of year $1,006,839
-
9 · Prepaid expenses and deferred charges
beginning of year $23,984 · end of year $19,762
-
10a · Land, buildings and equipment: cost or other basis
$19,042,366
-
10b · Land, buildings and equipment: accumulated depreciation
$11,470,577
-
10c · Land, buildings and equipment, net
beginning of year $7,889,746 · end of year $7,571,789
-
15 · Other assets
beginning of year $305,369 · end of year $61,709
-
17 · Accounts payable and accrued expenses
beginning of year $168,272 · end of year $184,720
-
25 · Other liabilities
beginning of year $116,209 · end of year $119,299
-
27 · Net assets without donor restrictions
beginning of year $10,203,846 · end of year $10,252,121
Mission and programs · 2023
Mission
PROVIDING APPRENTICESHIP, TRAINING AND SAFETY IN THE TRADE, TO TRAIN APPRENTICES AND JOURNEYMEN WHO ARE NOW IN THE TRADE, TO ASSIST IN PROVIDING TRAINING THAT WILL EQUIP THEM FOR PROFITABLE EMPLOYMENT AND CITIZENSHIP, AND TO FURTHER THE ASSURANCE TO THE EMPLOYERS OF PROFICIENT WORKMEN, TO THE END THAT THE PUBLIC MAY RECEIVE THE BEST POSSIBLE WORKMANSHIP.
-
PROGRAMS PROVIDING APPRENTICESHIP, TRAINING AND SAFETY IN THE TRADE OF OPERATING ENGINEERING.
Expenses $6,003,881 · Revenue $6,319,123
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
James R DavisJAMES R DAVIS
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
John CaseyJOHN CASEY
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Fran PietriniFRAN PIETRINI
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Lou BencardinoLOU BENCARDINO
EMPLOYER TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Junius RussellJUNIUS RUSSELL
UNION TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Cecil PrestonCECIL PRESTON
UNION TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
Joe CrooksJOE CROOKS
UNION TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
James ReilleyJAMES REILLEY
UNION TRUSTEE
- Total calculated
- $0
- Hours/week
- 2
-
John HeenanJOHN HEENAN
ADMINISTRATOR
- Total calculated
- $272,199
- From this org
- $10,745
- From related orgs
- $168,341
- Other
- $93,113
- Hours/week
- 2 + 40 related
Schedule J breakdown matched by us
- Base
- $10,745 + $168,341 related
- Bonus
- $0
- Other
- $0
- Deferred
- $4,069 + $63,755 related
- Nontaxable benefits
- $1,517 + $23,772 related
- Filer's total
- $16,331 + $255,868 related
-
Daniel SullivanDANIEL SULLIVAN
COORDINATOR
- Total calculated
- $215,409
- From this org
- $143,574
- From related orgs
- $0
- Other
- $71,835
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $143,574
- Bonus
- $0
- Other
- $0
- Deferred
- $42,680
- Nontaxable benefits
- $29,155
- Filer's total
- $215,409
-
Daniel MitchellDANIEL MITCHELL
INSTRUCTOR
- Total calculated
- $210,896
- From this org
- $139,149
- From related orgs
- $0
- Other
- $71,747
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $139,149
- Bonus
- $0
- Other
- $0
- Deferred
- $42,680
- Nontaxable benefits
- $29,067
- Filer's total
- $210,896
-
Kyle ReyKYLE REY
INSTRUCTOR
- Total calculated
- $205,673
- From this org
- $134,028
- From related orgs
- $0
- Other
- $71,645
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $134,028
- Bonus
- $0
- Other
- $0
- Deferred
- $42,680
- Nontaxable benefits
- $28,965
- Filer's total
- $205,673
-
Brian MurphyBRIAN MURPHY
INSTRUCTOR
- Total calculated
- $210,896
- From this org
- $139,149
- From related orgs
- $0
- Other
- $71,747
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $139,149
- Bonus
- $0
- Other
- $0
- Deferred
- $42,680
- Nontaxable benefits
- $29,067
- Filer's total
- $210,896
-
Thomas A SmythTHOMAS A SMYTH
INSTRUCTOR
- Total calculated
- $205,673
- From this org
- $134,028
- From related orgs
- $0
- Other
- $71,645
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $134,028
- Bonus
- $0
- Other
- $0
- Deferred
- $42,680
- Nontaxable benefits
- $28,965
- Filer's total
- $205,673
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
- 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.
-
INTERNATIONAL UNION OF OPERATING ENGINEERS JOINT ANNUITY FUND
401(A)/501(A) · PENSION FUND · PA
-
INTERNATIONAL UNION OF OPERATING ENGINEERS PENSION FUND
401(A)/501(A) · PENSION FUND · PA
-
INTERNATIONAL UNION OF OPERATING ENGINEERS WELFARE FUND
501(C)(9) · HEALTH & WELFARE BENEFITS · PA
-
INTERNATIONAL UNION OF OPERATING ENGINEERS SUPPLEMENTAL UNEMPLOYMENT BENEFI
501(C)(9) · SUPPLEMENTAL UNEMPLOYMENT BENEFITS · PA
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 11 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202433169349301233
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