Operating Engineers 103 Iuoe Apprenticeship & Training Program FY2020 filing

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Apprenticeship Program for Operating Engineers

Form 990 Part I, line 1, FY2020. 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.
89¢ of each $1 spent went to programs.
$103K 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

FY2020 · 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
89%
of spending
89% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$103K
to officers and key staff · 3% of spending
Pay to officers and key staff is 3% of spending.
Part VII, Section A
3.4 mo
of spending, in cash
Plus $4.3M in investments, Pt X · Ln 11–13
3.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$51K
0.5% of total assets
Liabilities are 0.5% 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
$3.5M
Spent
$3.1M
To programs
89%
Net assets
$9.5M
By yearFY2020–FY2025
Revenue
$3.5M
FY2020
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
$3.1M
FY2020
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
$9.5M
FY2020
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 FY2020 Form 990 (year ending March 2020) · figures checked against the IRS filing · see the original

You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

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

89 cents of each dollar spent went to programs.

Program services 89% · $2.7M Management & general 11% · $343K

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

11 people listed on the 990; $103K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Program Admin
$103,019Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Business Agent
$0Pt VII · Sec A
Business Agent
$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.

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1 program · $2.7M · in their own filed words · FY2019
01

Apprenticeship training of operating engineers in the construction industry.

Form 990 Part III, line 4, FY2019. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-1132522) · Dispute this line
$2.7Mprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$3.5M
Ln 12
Fees for servicesLn 2g$3.3M
Investment incomeLn 3$256K
Other incomeLn 4–11$15K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.7M
Managementcol C$343K
Owns and owesPt X
$9.5M
net assets · Ln 32
Cash and savingsLn 1–2$878K
Total assetsLn 16$9.6M
LiabilitiesLn 26$51K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$3.3M
Investment incomeLn 3$256K
Other incomeLn 4–11$15K
Gains on assetsLn 7$83K
Total revenueLn 12$3.5M
Assets in detailPt X, end of year
CashLn 1$878K
Cash and savings togetherLn 1–2$878K
Accounts receivableLn 4$293K
Prepaid expenses and deferred chargesLn 9$27K
Land, buildings, equipmentLn 10c$4.0M
InvestmentsLn 11–13$4.3M
Total assetsLn 16$9.6M
LiabilitiesLn 26$51K
Net assetsLn 32$9.5M
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 FY20End FY20
Cash and savingsLn 1–2$934K$878K
InvestmentsLn 11–13$4.5M$4.3M
Land, buildings, equipmentLn 10c$3.6M$4.0M
Total assetsLn 16$9.4M$9.6M
LiabilitiesLn 26$28K$51K
Net assetsLn 32$9.4M$9.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$101K$88K$13K
Other salaries and wagesLn 7$769K$667K$103K
Pension plan contributionsLn 8$288K$242K$46K
Other employee benefitsLn 9$197K$165K$31K
Payroll taxesLn 10$77K$67K$10K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$14K$14K
Investment management feesLn 11f$15K$15K
Other fees for servicesLn 11g$29K$29K
Advertising and promotionLn 12$50K$43K$7K
Office expensesLn 13$27K$12K$16K
OccupancyLn 16$108K$70K$38K
TravelLn 17$136K$135K$1K
Depreciation, depletion and amortizationLn 22$394K$361K$33K
InsuranceLn 23$62K$53K$9K
Other expenses (24a–d)Ln 24$814K$808K$6K
Total functional expensesLn 25$3.1M$2.7M$343K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled 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
FY2020 ViewingFiled 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 FY2020 990
Part I · Summary $3,527,556 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $2,939,017$3,256,172
I-10 Investment incomePrior year $147,739$256,347
I-11 Other revenuePrior year $0$15,037
I-12 Total revenuePrior year $3,086,756$3,527,556
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 $1,336,935$1,431,545
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,412,371$1,650,176
I-18 Total expensesPrior year $2,749,306$3,081,721
I-19 Revenue less expensesPrior year $337,450$445,835
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 $3,527,556 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,256,172$3,256,172
VIII-3 Investment incomeExcluded from tax $173,812$173,812
VIII-7 Net gain or loss on sales of assetsExcluded from tax $82,535$82,535
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $15,037$15,037
VIII-12 Total revenueRelated to mission $3,271,209 · Unrelated business $0 · Excluded from tax $256,347$3,527,556
Part IX · Statement of functional expenses $3,081,721 across 16 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $87,763 · Management $13,114$100,877
IX-7 Other salaries and wagesPrograms $666,610 · Management $102,642$769,252
IX-8 Pension plan contributionsPrograms $241,636 · Management $45,940$287,576
IX-9 Other employee benefitsPrograms $165,467 · Management $31,459$196,926
IX-10 Payroll taxesPrograms $66,523 · Management $10,391$76,914
IX-11b Legal feesManagement $1,357$1,357
IX-11c Accounting feesManagement $14,192$14,192
IX-11f Investment management feesManagement $14,790$14,790
IX-11g Other fees for servicesPrograms $29,444$29,444
IX-12 Advertising and promotionPrograms $42,905 · Management $6,702$49,607
IX-13 Office expensesPrograms $11,667 · Management $15,686$27,353
IX-16 OccupancyPrograms $69,892 · Management $37,635$107,527
IX-17 TravelPrograms $134,623 · Management $1,465$136,088
IX-22 Depreciation, depletion and amortizationPrograms $361,045 · Management $33,210$394,255
IX-23 InsurancePrograms $52,953 · Management $9,010$61,963
IX-24 Other expenses (24a–d)Programs $808,078 · Management $5,522$813,600
IX-25 Total functional expensesPrograms $2,738,606 · Management $343,115 · Fundraising $0$3,081,721
Part X · Balance sheet $9,551,799 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $934,194$877,697
X-4 Accounts receivableStart of year $303,604$293,164
X-9 Prepaid expenses and deferred chargesStart of year $24,638$27,380
X-10c Land, buildings and equipment, netStart of year $3,638,914$4,005,108
X-11 Publicly traded securitiesStart of year $4,518,434$4,348,450
X-16 Total assetsStart of year $9,419,784$9,551,799
X-17 Accounts payable and accrued expensesStart of year $28,240$51,149
X-26 Total liabilitiesStart of year $28,240$51,149
X-27 Net assets without donor restrictionsStart of year $9,391,544$9,500,650
X-32 Total net assets or fund balancesStart of year $9,391,544$9,500,650
X-33 Total liabilities and net assetsStart of year $9,419,784$9,551,799
Part XI · Reconciliation of net assets $9,500,650 net assets at year end
XI-1 Total revenue$3,527,556
XI-2 Total expenses$3,081,721
XI-3 Revenue less expenses$445,835
XI-4 Net assets at start of year$9,391,544
XI-5 Net unrealized gains (losses) on investments−$336,729
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$9,500,650

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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