Operating Engineers 103 Iuoe Apprenticeship & Training Program FY2022 filing

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Apprenticeship Program for Operating Engineers

Form 990 Part I, line 1, FY2022. 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.
$107K 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

FY2022 · 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
$107K
to officers and key staff · 3% of spending
Pay to officers and key staff is 3% of spending.
Part VII, Section A
5.9 mo
of spending, in cash
Plus $5.0M in investments, Pt X · Ln 11–13
5.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$9K
0.07% of total assets
Liabilities are 0.07% 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
$4.4M
+22% vs prior year
Spent
$3.3M
To programs
89%
Net assets
$12.0M
By yearFY2020–FY2025
Revenue
$4.4M
FY2022▲ +22%
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
$3.3M
FY2022▲ +6%
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
$12.0M
FY2022▲ +8%
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 FY2022 Form 990 (year ending March 2022) · figures checked against the IRS filing · see the original

You’re viewing the FY2022 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% · $2.9M Management & general 11% · $381K

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; $107K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Program Admin
$106,828Pt 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 · $2.9M · in their own filed words · FY2021
01

Apprenticeship training of operating engineers in the construction industry.

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 35-1132522) · Dispute this line
$2.9Mprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$4.4M
Ln 12
Fees for servicesLn 2g$3.9M
Investment incomeLn 3$250K
Other incomeLn 4–11$198K
Money outPt IX
$3.3M
Ln 25
Programscol B$2.9M
Managementcol C$381K
Owns and owesPt X
$12.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.6M
Total assetsLn 16$12.0M
LiabilitiesLn 26$9K
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$3.9M
Investment incomeLn 3$250K
Other incomeLn 4–11$198K
Gains on assetsLn 7$198K
Total revenueLn 12$4.4M
Assets in detailPt X, end of year
CashLn 1$1.6M
Cash and savings togetherLn 1–2$1.6M
Accounts receivableLn 4$418K
Prepaid expenses and deferred chargesLn 9$31K
Land, buildings, equipmentLn 10c$5.0M
InvestmentsLn 11–13$5.0M
Total assetsLn 16$12.0M
LiabilitiesLn 26$9K
Net assetsLn 32$12.0M
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 FY22End FY22
Cash and savingsLn 1–2$1.1M$1.6M
InvestmentsLn 11–13$5.6M$5.0M
Land, buildings, equipmentLn 10c$4.1M$5.0M
Total assetsLn 16$11.2M$12.0M
LiabilitiesLn 26$108K$9K
Net assetsLn 32$11.1M$12.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$107K$93K$14K
Other salaries and wagesLn 7$841K$727K$113K
Pension plan contributionsLn 8$322K$272K$49K
Other employee benefitsLn 9$214K$181K$33K
Payroll taxesLn 10$83K$72K$11K
Accounting feesLn 11c$18K$18K
Investment management feesLn 11f$16K$16K
Other fees for servicesLn 11g$31K$31K
Advertising and promotionLn 12$45K$39K$6K
Office expensesLn 13$29K$11K$18K
OccupancyLn 16$144K$93K$50K
TravelLn 17$84K$82K$2K
Depreciation, depletion and amortizationLn 22$543K$509K$33K
InsuranceLn 23$71K$61K$10K
Other expenses (24a–d)Ln 24$766K$759K$7K
Total functional expensesLn 25$3.3M$2.9M$381K$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
FY2022 ViewingFiled 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 FY2022 990
Part I · Summary $4,394,019 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $3,400,494$3,946,547
I-10 Investment incomePrior year $201,770$447,472
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $3,602,264$4,394,019
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 $1,517,254$1,566,081
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,597,076$1,745,651
I-18 Total expensesPrior year $3,114,330$3,311,732
I-19 Revenue less expensesPrior year $487,934$1,082,287
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 $4,394,019 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,946,547$3,946,547
VIII-3 Investment incomeExcluded from tax $249,737$249,737
VIII-7 Net gain or loss on sales of assetsExcluded from tax $197,735$197,735
VIII-12 Total revenueRelated to mission $3,946,547 · Unrelated business $0 · Excluded from tax $447,472$4,394,019
Part IX · Statement of functional expenses $3,311,732 across 15 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $92,942 · Management $13,888$106,830
IX-7 Other salaries and wagesPrograms $727,324 · Management $113,429$840,753
IX-8 Pension plan contributionsPrograms $272,209 · Management $49,381$321,590
IX-9 Other employee benefitsPrograms $180,728 · Management $32,786$213,514
IX-10 Payroll taxesPrograms $72,186 · Management $11,208$83,394
IX-11c Accounting feesManagement $18,225$18,225
IX-11f Investment management feesManagement $15,935$15,935
IX-11g Other fees for servicesPrograms $30,921$30,921
IX-12 Advertising and promotionPrograms $39,247 · Management $6,094$45,341
IX-13 Office expensesPrograms $10,959 · Management $17,916$28,875
IX-16 OccupancyPrograms $93,481 · Management $50,335$143,816
IX-17 TravelPrograms $81,919 · Management $1,759$83,678
IX-22 Depreciation, depletion and amortizationPrograms $509,461 · Management $33,179$542,640
IX-23 InsurancePrograms $60,967 · Management $9,598$70,565
IX-24 Other expenses (24a–d)Programs $758,887 · Management $6,768$765,655
IX-25 Total functional expensesPrograms $2,931,231 · Management $380,501 · Fundraising $0$3,311,732
Part X · Balance sheet $12,042,478 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $1,115,203$1,620,089
X-4 Accounts receivableStart of year $298,662$418,383
X-9 Prepaid expenses and deferred chargesStart of year $27,895$30,834
X-10c Land, buildings and equipment, netStart of year $4,149,229$4,991,660
X-11 Publicly traded securitiesStart of year $5,647,278$4,981,512
X-16 Total assetsStart of year $11,238,267$12,042,478
X-17 Accounts payable and accrued expensesStart of year $107,714$8,568
X-26 Total liabilitiesStart of year $107,714$8,568
X-27 Net assets without donor restrictionsStart of year $11,130,553$12,033,910
X-32 Total net assets or fund balancesStart of year $11,130,553$12,033,910
X-33 Total liabilities and net assetsStart of year $11,238,267$12,042,478
Part XI · Reconciliation of net assets $12,033,910 net assets at year end
XI-1 Total revenue$4,394,019
XI-2 Total expenses$3,311,732
XI-3 Revenue less expenses$1,082,287
XI-4 Net assets at start of year$11,130,553
XI-5 Net unrealized gains (losses) on investments−$178,930
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$12,033,910

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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