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Nonprofiteer
← OPERATING ENGINEERS JOINT APPRENTICESHIP TRAINING FUND

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 Davis

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • John Casey

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Fran Pietrini

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Lou Bencardino

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Junius Russell

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Cecil Preston

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • Joe Crooks

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • James Reilley

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    2
  • John 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 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 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 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 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 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.

Provenance

Return type
form_990
Tax year
2023
Filed
11 November 2024
IRS schema version
2023v5.1
Source object
202433169349301233

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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