Operating Engineers 103 Iuoe Apprenticeship & Training Program

Claim this org

(tell your story, add context, and more) Claim it free, then get the verified mark for $2,500 a year, plus $10 a year for the ID check.

How does your 990 look to donors? Take the 10-Question Audit

Apprenticeship Program for Operating Engineers

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-1132522) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$757K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $651K a year · 14% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
90% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$757K
to officers and key staff · 14% of spending
Pay to officers and key staff is 14% of spending.
Part VII, Section A
4.9 mo
of spending, in cash
Plus $5.7M in investments, Pt X · Ln 11–13
4.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$21K
0.1% of total assets
Liabilities are 0.1% of assets.
Pt X · Ln 26
Independent board members
10
of 10 voting members
10 of 10 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$5.3M
-2% vs prior year
Spent
$5.4M
To programs
90%
Net assets
$14.3M
By yearFY2020–FY2025
Revenue
$5.3M
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.5M
FY2021$3.6M
FY2022$4.4M
FY2023$4.8M
FY2024$5.5M
FY2025$5.3M
Expenses
$5.4M
FY2025▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.1M
FY2021$3.1M
FY2022$3.3M
FY2023$3.7M
FY2024$4.6M
FY2025$5.4M
Net assets
$14.3M
FY2025▲ +0.7%
Tap a bar for its year
Net assets by fiscal year
FY2020$9.5M
FY2021$11.1M
FY2022$12.0M
FY2023$12.7M
FY2024$14.2M
FY2025$14.3M

From the FY2025 Form 990 (year ending March 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1969.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $4.9M Management & general 10% · $527K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

16 people listed on the 990; $757K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Program Admin
$136,828Pt VII · Sec A
Instructor
$125,518Pt VII · Sec A
Instructor
$125,485Pt VII · Sec A
Instructor
$124,189Pt VII · Sec A
$122,336Pt VII · Sec A
Instructor
$122,275Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

James R Ratican’s $137K as Program Admin is at the 56th percentile of top reported officer pay among 1245 $1–10M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
James R Ratican$136,828$120,727$120,727$106,828$103,246$103,019
Dushan Shepeard$125,518$111,038$111,038———
Robert Souther$125,485$110,531$110,531———
Brian Runion$124,189—————
Jeffrey Hutchison$122,336$108,462$108,462———
Monty Minton$122,275$109,460$109,460———
Andrew Jackson—$101,289$101,289———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Operating Engineers 103 Iuoe Apprenticeship & Training Program executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Trains workers for skilled operating engineer careers through apprenticeships.

Questions for Operating Engineers 103 Iuoe Apprenticeship & Training Program

Tap to ask. Operating Engineers 103 Iuoe Apprenticeship & Training Program sees how many people are interested.

Your first name shows with your question. Operating Engineers 103 Iuoe Apprenticeship & Training Program answers here, for everyone.

1 program · $4.9M · in their own filed words · FY2024
01

Apprenticeship training of operating engineers in the construction industry.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-1132522) · Dispute this line
$4.9Mprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$5.3M
Ln 12
Fees for servicesLn 2g$5.1M
Investment incomeLn 3$212K
Money outPt IX
$5.4M
Ln 25
Programscol B$4.9M
Managementcol C$527K
Owns and owesPt X
$14.3M
net assets · Ln 32
Cash and savingsLn 1–2$2.2M
Total assetsLn 16$14.3M
LiabilitiesLn 26$21K
PeoplePt VI, VII
16
listed · VII A
PaidVII A6
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$5.1M
Investment incomeLn 3$212K
Gains on assetsLn 7−$23K
Total revenueLn 12$5.3M
Assets in detailPt X, end of year
CashLn 1$2.2M
Cash and savings togetherLn 1–2$2.2M
Accounts receivableLn 4$318K
Prepaid expenses and deferred chargesLn 9$63K
Land, buildings, equipmentLn 10c$6.0M
InvestmentsLn 11–13$5.7M
Total assetsLn 16$14.3M
LiabilitiesLn 26$21K
Net assetsLn 32$14.3M
OperationsPt I, VI
EmployeesI 520
VolunteersI 60
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$3.4M$2.2M
InvestmentsLn 11–13$5.4M$5.7M
Land, buildings, equipmentLn 10c$5.2M$6.0M
Total assetsLn 16$14.4M$14.3M
LiabilitiesLn 26$229K$21K
Net assetsLn 32$14.2M$14.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$204K$102K$102K
Other salaries and wagesLn 7$1.3M$1.2M$108K
Pension plan contributionsLn 8$429K$389K$40K
Other employee benefitsLn 9$272K$248K$24K
Payroll taxesLn 10$126K$107K$19K
Accounting feesLn 11c$19K$19K
Investment management feesLn 11f$17K$17K
Other fees for servicesLn 11g$12K$12K
Advertising and promotionLn 12$83K$70K$13K
Office expensesLn 13$56K$16K$40K
OccupancyLn 16$100K$65K$35K
TravelLn 17$193K$188K$5K
Depreciation, depletion and amortizationLn 22$822K$781K$41K
InsuranceLn 23$115K$103K$12K
Other expenses (24a–d)Ln 24$1.7M$1.6M$53K
Total functional expensesLn 25$5.4M$4.9M$527K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Feb 9, 2026 $5.3M$5.4M−$53K$14.3M 990 PDF
FY2024Filed with the IRS Feb 7, 2025 $5.5M$4.6M$881K$14.2M 990 PDF
FY2023Filed with the IRS Feb 9, 2024 $4.8M$3.7M$1.1M$12.7M 990 PDF
FY2022Filed with the IRS Feb 10, 2023 $4.4M$3.3M$1.1M$12.0M 990 PDF
FY2021Filed with the IRS Feb 9, 2022 $3.6M$3.1M$488K$11.1M 990 PDF
FY2020Filed with the IRS Feb 11, 2021 $3.5M$3.1M$446K$9.5M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $5,343,493 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $5,328,181$5,131,394
I-10 Investment incomePrior year $129,521$212,099
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $5,457,702$5,343,493
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,949,936$2,315,917
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,626,803$3,080,900
I-18 Total expensesPrior year $4,576,739$5,396,817
I-19 Revenue less expensesPrior year $880,963−$53,324
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $5,343,493 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,131,394$5,131,394
VIII-3 Investment incomeExcluded from tax $235,321$235,321
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$23,222−$23,222
VIII-12 Total revenueRelated to mission $5,131,394 · Unrelated business $0 · Excluded from tax $212,099$5,343,493
Part IX · Statement of functional expenses $5,396,817 across 15 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $101,842 · Management $101,841$203,683
IX-7 Other salaries and wagesPrograms $1,177,517 · Management $107,710$1,285,227
IX-8 Pension plan contributionsPrograms $388,872 · Management $39,984$428,856
IX-9 Other employee benefitsPrograms $247,513 · Management $24,168$271,681
IX-10 Payroll taxesPrograms $107,285 · Management $19,185$126,470
IX-11c Accounting feesManagement $18,690$18,690
IX-11f Investment management feesManagement $17,076$17,076
IX-11g Other fees for servicesPrograms $12,462$12,462
IX-12 Advertising and promotionPrograms $70,263 · Management $12,565$82,828
IX-13 Office expensesPrograms $15,752 · Management $40,438$56,190
IX-16 OccupancyPrograms $64,727 · Management $34,853$99,580
IX-17 TravelPrograms $188,397 · Management $4,573$192,970
IX-22 Depreciation, depletion and amortizationPrograms $781,457 · Management $40,911$822,368
IX-23 InsurancePrograms $103,098 · Management $12,100$115,198
IX-24 Other expenses (24a–d)Programs $1,610,883 · Management $52,655$1,663,538
IX-25 Total functional expensesPrograms $4,870,068 · Management $526,749 · Fundraising $0$5,396,817
Part X · Balance sheet $14,336,212 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $3,389,825$2,184,777
X-4 Accounts receivableStart of year $381,297$318,039
X-9 Prepaid expenses and deferred chargesStart of year $40,837$63,469
X-10c Land, buildings and equipment, netStart of year $5,211,609$6,036,757
X-11 Publicly traded securitiesStart of year $5,414,702$5,733,170
X-16 Total assetsStart of year $14,438,270$14,336,212
X-17 Accounts payable and accrued expensesStart of year $228,967$21,461
X-26 Total liabilitiesStart of year $228,967$21,461
X-27 Net assets without donor restrictionsStart of year $14,209,303$14,314,751
X-32 Total net assets or fund balancesStart of year $14,209,303$14,314,751
X-33 Total liabilities and net assetsStart of year $14,438,270$14,336,212
Part XI · Reconciliation of net assets $14,314,751 net assets at year end
XI-1 Total revenue$5,343,493
XI-2 Total expenses$5,396,817
XI-3 Revenue less expenses−$53,324
XI-4 Net assets at start of year$14,209,303
XI-5 Net unrealized gains (losses) on investments$158,772
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$14,314,751

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

The names, titles, and financial information shown on this page are reproduced from IRS Form 990 filings, which are public records. More

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown. A filing can only be corrected by the organization filing an amended return with the IRS; the corrected information appears here at our next update.

We publish only information contained in the public IRS filing, and less than the filing contains. Our pages do not display home addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, contact the filing organization or the IRS directly.

All figures come from public IRS Form 990 filings. Comparisons are computed from the filing against similar orgs. They are not a rating.