Skip to content
Nonprofiteer
← IUOE LOCAL 318 APPRENTICESHIP FUND

Form 990 for tax year 2023

Filed by IUOE LOCAL 318 APPRENTICESHIP FUND.

Totals

Total revenue
$1,674,529
Total expenses
$1,505,107
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$1,645,457
Investment income
$7,101
Other revenue
$21,971
Total assets, end of year
$4,666,663
Total liabilities, end of year
$15,258
Net assets or fund balances, end of year
$4,651,405
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

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 $1,645,457 · related or exempt $1,645,457

  • 3 · Investment income

    total $25,644 · excluded $25,644

  • 7a · Gross sales of assets other than inventory

    other assets $28,500

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

    other assets $47,043

  • 7c · Gain or loss

    other assets -$18,543

  • 7d · Net gain or loss

    total -$18,543 · related or exempt -$18,543

  • 11a · Other revenue: TRAINING INCOME

    total $4,800 · related or exempt $4,800

  • 11b · Other revenue: APPLICATION INCOME

    total $240 · related or exempt $240

  • 11d · All other revenue

    total $16,931 · related or exempt $16,931

  • 11e · Other revenue, total

    $21,971

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $286,076

  • 7 · Other salaries and wages

    total $84,479

  • 8 · Pension plan contributions

    total $263,000

  • 10 · Payroll taxes

    total $26,881

  • 11b · Fees: legal

    total $2,165

  • 11c · Fees: accounting

    total $7,694

  • 12 · Advertising and promotion

    total $1,635

  • 13 · Office expenses

    total $26,636

  • 17 · Travel

    total $1,578

  • 22 · Depreciation, depletion and amortization

    total $349,737

  • 23 · Insurance

    total $48,983

  • 24a · Other expenses: PARTS AND REPAIRS

    total $124,224

  • 24b · Other expenses: FUEL

    total $74,949

  • 24c · Other expenses: MACHINERY RENTAL

    total $57,264

  • 24d · Other expenses: CONTRACT LABOR

    total $31,352

  • 24e · All other expenses

    total $118,454

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $286,925 · end of year $226,930

  • 2 · Savings and temporary cash investments

    beginning of year $2,157,586 · end of year $2,168,131

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

    $4,750,334

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

    $2,574,017

  • 10c · Land, buildings and equipment, net

    beginning of year $1,953,480 · end of year $2,176,317

  • 11 · Investments: publicly traded securities

    beginning of year $85,873 · end of year $95,285

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,616 · end of year $4,427

  • 25 · Other liabilities

    beginning of year $7,678 · end of year $10,831

  • 27 · Net assets without donor restrictions

    beginning of year $4,472,570 · end of year $4,651,405

Mission and programs · 2023

Mission

TRAINING APPRENTICES TO OPERATE EQUIPMENT

  • TRAINING AND OPERATING THE APPRENTICESHIP PROGRAM

As filed on the 2023 return.

Listed in Part VII

  • Jay Elders

    TRAINING COORDINATOR (BEG OF YR)

    Total calculated
    $184,613
    From this org
    $0
    From related orgs
    $108,405
    Other
    $76,208
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $108,405 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $51,820 related
    Nontaxable benefits
    $0 + $24,388 related
    Filer's total
    $0 + $184,613 related

  • Jeremy Hickam

    UNION TRUSTEE

    Total calculated
    $174,070
    From this org
    $98,399
    From related orgs
    $0
    Other
    $75,671
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $98,399
    Bonus
    $0
    Other
    $0
    Deferred
    $51,283
    Nontaxable benefits
    $24,388
    Filer's total
    $174,070

  • Ronald Stahlhut

    TRAINING COORDINATOR (END OF YR)

    Total calculated
    $228,813
    From this org
    $60,376
    From related orgs
    $85,840
    Other
    $82,597
    Hours/week
    50 + 50 related

    Schedule J breakdown matched by us

    Base
    $60,376 + $85,840 related
    Bonus
    $0
    Other
    $0
    Deferred
    $20,145 + $38,064 related
    Nontaxable benefits
    $11,850 + $12,538 related
    Filer's total
    $92,371 + $136,442 related

  • James Dillow

    UNION TRUSTEE

    Total calculated
    $182,923
    From this org
    $0
    From related orgs
    $106,903
    Other
    $76,020
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $106,903 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $51,632 related
    Nontaxable benefits
    $0 + $24,388 related
    Filer's total
    $0 + $182,923 related

  • Stevie Boyd

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Brian Rehbein

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Justin Raines

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Bill Simonds

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Todd Sissom

    UNION TRUSTEE

    Total calculated
    $180,135
    From this org
    $104,464
    From related orgs
    $0
    Other
    $75,671
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $104,464
    Bonus
    $0
    Other
    $0
    Deferred
    $51,283
    Nontaxable benefits
    $24,388
    Filer's total
    $180,135

  • Wally Meneese

    TRAINING COORDINATOR

    Total calculated
    $39,344
    From this org
    $22,837
    From related orgs
    $0
    Other
    $16,507
    Hours/week
    50 + 1 related

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
2023
Filed
12 March 2024
IRS schema version
2023v4.0
Source object
202420759349300212

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

The source document this was parsed from is served over the API, which is where bulk and document access live.