Operating Engineers 103 Iuoe Apprenticeship & Training Program FY2021 filing

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Apprenticeship Program for Operating Engineers

Form 990 Part I, line 1, FY2021. 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.
88¢ 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

FY2021 · 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
88%
of spending
88% 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
4.3 mo
of spending, in cash
Plus $5.6M in investments, Pt X · Ln 11–13
4.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$108K
1% of total assets
Liabilities are 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
$3.6M
+2% vs prior year
Spent
$3.1M
To programs
88%
Net assets
$11.1M
By yearFY2020–FY2025
Revenue
$3.6M
FY2021▲ +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
$3.1M
FY2021▲ +1%
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
$11.1M
FY2021▲ +17%
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 FY2021 Form 990 (year ending March 2021) · figures checked against the IRS filing · see the original

You’re viewing the FY2021 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

88 cents of each dollar spent went to programs.

Program services 88% · $2.8M Management & general 12% · $359K

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

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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
$103,246Pt 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
$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.

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1 program · $2.8M · in their own filed words · FY2020
01

Apprenticeship training of operating engineers in the construction industry.

Form 990 Part III, line 4, FY2020. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-1132522) · Dispute this line
$2.8Mprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$3.6M
Ln 12
Fees for servicesLn 2g$3.4M
Investment incomeLn 3$195K
Other incomeLn 4–11$7K
Money outPt IX
$3.1M
Ln 25
Programscol B$2.8M
Managementcol C$359K
Owns and owesPt X
$11.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$11.2M
LiabilitiesLn 26$108K
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$3.4M
Investment incomeLn 3$195K
Other incomeLn 4–11$7K
Gains on assetsLn 7$7K
Total revenueLn 12$3.6M
Assets in detailPt X, end of year
CashLn 1$1.1M
Cash and savings togetherLn 1–2$1.1M
Accounts receivableLn 4$299K
Prepaid expenses and deferred chargesLn 9$28K
Land, buildings, equipmentLn 10c$4.1M
InvestmentsLn 11–13$5.6M
Total assetsLn 16$11.2M
LiabilitiesLn 26$108K
Net assetsLn 32$11.1M
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 FY21End FY21
Cash and savingsLn 1–2$878K$1.1M
InvestmentsLn 11–13$4.3M$5.6M
Land, buildings, equipmentLn 10c$4.0M$4.1M
Total assetsLn 16$9.6M$11.2M
LiabilitiesLn 26$51K$108K
Net assetsLn 32$9.5M$11.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$105K$91K$15K
Other salaries and wagesLn 7$803K$693K$110K
Pension plan contributionsLn 8$416K$353K$63K
Other employee benefitsLn 9$115K$97K$17K
Payroll taxesLn 10$78K$68K$11K
Accounting feesLn 11c$17K$17K
Investment management feesLn 11f$15K$15K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$59K$51K$8K
Office expensesLn 13$26K$14K$13K
OccupancyLn 16$115K$75K$40K
TravelLn 17$56K$55K$668
Depreciation, depletion and amortizationLn 22$498K$466K$32K
InsuranceLn 23$66K$56K$10K
Other expenses (24a–d)Ln 24$744K$735K$9K
Total functional expensesLn 25$3.1M$2.8M$359K$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
FY2021 ViewingFiled 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 FY2021 990
Part I · Summary $3,602,264 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $3,256,172$3,400,494
I-10 Investment incomePrior year $256,347$201,770
I-11 Other revenuePrior year $15,037$0
I-12 Total revenuePrior year $3,527,556$3,602,264
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 $1,431,545$1,517,254
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,650,176$1,597,076
I-18 Total expensesPrior year $3,081,721$3,114,330
I-19 Revenue less expensesPrior year $445,835$487,934
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 $3,602,264 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,400,494$3,400,494
VIII-3 Investment incomeExcluded from tax $194,771$194,771
VIII-7 Net gain or loss on sales of assetsExcluded from tax $6,999$6,999
VIII-12 Total revenueRelated to mission $3,400,494 · Unrelated business $0 · Excluded from tax $201,770$3,602,264
Part IX · Statement of functional expenses $3,114,330 across 15 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $90,506 · Management $14,733$105,239
IX-7 Other salaries and wagesPrograms $693,072 · Management $109,579$802,651
IX-8 Pension plan contributionsPrograms $352,997 · Management $63,431$416,428
IX-9 Other employee benefitsPrograms $97,099 · Management $17,448$114,547
IX-10 Payroll taxesPrograms $67,744 · Management $10,645$78,389
IX-11c Accounting feesManagement $16,875$16,875
IX-11f Investment management feesManagement $14,662$14,662
IX-11g Other fees for servicesPrograms $1,553$1,553
IX-12 Advertising and promotionPrograms $51,052 · Management $8,022$59,074
IX-13 Office expensesPrograms $13,690 · Management $12,574$26,264
IX-16 OccupancyPrograms $74,646 · Management $40,194$114,840
IX-17 TravelPrograms $55,310 · Management $668$55,978
IX-22 Depreciation, depletion and amortizationPrograms $466,455 · Management $31,795$498,250
IX-23 InsurancePrograms $56,470 · Management $9,598$66,068
IX-24 Other expenses (24a–d)Programs $734,617 · Management $8,895$743,512
IX-25 Total functional expensesPrograms $2,755,211 · Management $359,119 · Fundraising $0$3,114,330
Part X · Balance sheet $11,238,267 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $877,697$1,115,203
X-4 Accounts receivableStart of year $293,164$298,662
X-9 Prepaid expenses and deferred chargesStart of year $27,380$27,895
X-10c Land, buildings and equipment, netStart of year $4,005,108$4,149,229
X-11 Publicly traded securitiesStart of year $4,348,450$5,647,278
X-16 Total assetsStart of year $9,551,799$11,238,267
X-17 Accounts payable and accrued expensesStart of year $51,149$107,714
X-26 Total liabilitiesStart of year $51,149$107,714
X-27 Net assets without donor restrictionsStart of year $9,500,650$11,130,553
X-32 Total net assets or fund balancesStart of year $9,500,650$11,130,553
X-33 Total liabilities and net assetsStart of year $9,551,799$11,238,267
Part XI · Reconciliation of net assets $11,130,553 net assets at year end
XI-1 Total revenue$3,602,264
XI-2 Total expenses$3,114,330
XI-3 Revenue less expenses$487,934
XI-4 Net assets at start of year$9,500,650
XI-5 Net unrealized gains (losses) on investments$1,141,969
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$11,130,553

Form 990 e-file FY2021 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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