Operating Engineers Union 320 FY2024 filing

Not tax-deductible

Tuscumbia, AL501(c)(5)EIN 63-0156312Revenue $755K in FY2024

On file with the IRS22115 Highway 72, 35674-8750 · Tuscumbia, ALTax-exempt since 0000

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Local Union 320 international Operating Engineers represents membership in working conditions, pay, benefits according to Union contracts negotiated by Union for members

86¢ of each $1 spent went to programs.
$206K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $51K a year · 7% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$206K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$84K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 13 voting members
Looks good: 12 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$755K
-5% vs prior year
Spent
$781K
To programs
86%
Net assets
$1.5M
By yearFY2020–FY2025
Revenue
$755K
FY2024▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$669K
FY2021$788K
FY2022$806K
FY2023$791K
FY2024$755K
FY2025$776K
Expenses
$781K
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$522K
FY2021$713K
FY2022$755K
FY2023$735K
FY2024$781K
FY2025$776K
Net assets
$1.5M
FY2024▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1.4M
FY2022$1.5M
FY2023$1.5M
FY2024$1.5M
FY2025$1.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2024 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 0000.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $669K Management & general 14% · $111K

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

4 people listed on the 990; $206K paid to officers and key staff.

Part VII, Section A · reportable compensation
$114,317Pt VII · Sec A
President
$91,447Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Richard N Kuykendall$118,889$114,317$110,451$105,192$123,888$101,107
Jeff Glass——$88,355$84,147$102,875$9,333
Jeffrey Glass$95,105$91,447————

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.

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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

Advocates for members' pay, benefits, and working conditions through negotiated union contracts.

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Provided by the organization

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1 program · $669K · in their own filed words · FY2024
01

Labor union local 320

$669Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$755K
Ln 12
Gifts and grantsLn 1h$705K
Other incomeLn 4–11$38K
Investment incomeLn 3$12K
Money outPt IX
$781K
Ln 25
Programscol B$669K
Managementcol C$111K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$422K
Total assetsLn 16$1.6M
LiabilitiesLn 26$84K
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a13
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$705K
Investment incomeLn 3$12K
Other incomeLn 4–11$38K
Total revenueLn 12$755K
Assets in detailPt X, end of year
CashLn 1$215K
SavingsLn 2$207K
Cash and savings togetherLn 1–2$422K
InvestmentsLn 11–13$24K
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$32K
Total assetsLn 16$1.6M
LiabilitiesLn 26$84K
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$423K$422K
InvestmentsLn 11–13$23K$24K
Land, buildings, equipmentLn 10c$1.0M$1.1M
Total assetsLn 16$1.5M$1.6M
LiabilitiesLn 26$3K$84K
Net assetsLn 32$1.5M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$206K$206K
Other salaries and wagesLn 7$63K$63K
Pension plan contributionsLn 8$107K$83K$24K
Other employee benefitsLn 9$58K$39K$19K
Payroll taxesLn 10$21K$16K$5K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$49K$49K
Office expensesLn 13$44K$44K
Conferences, conventions and meetingsLn 19$17K$17K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$37K$37K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$146K$146K
All other expensesLn 24e$13K$13K
Total functional expensesLn 25$781K$669K$111K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $776K$776K$452$1.5M 990 PDF
FY2024 Viewing $755K$781K−$26K$1.5M 990 PDF
FY2023 $791K$735K$56K$1.5M 990 PDF
FY2022 $806K$755K$51K$1.5M 990 PDF
FY2021 $788K$713K$75K$1.4M 990 PDF
FY2020 $669K$522K$147K$1.3M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $754,792 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $747,033$704,897
I-9 Program service revenue$0
I-10 Investment incomePrior year $10,204$11,644
I-11 Other revenuePrior year $33,544$38,251
I-12 Total revenuePrior year $790,781$754,792
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $441,902$454,318
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $292,687$326,287
I-18 Total expensesPrior year $734,589$780,605
I-19 Revenue less expensesPrior year $56,192−$25,813
Part VI · Governance 12 of 13 board members independent, 2 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members12
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $754,792 across 6 lines filed
Lines not itemized here account for $19,200 of total revenue; see the IRS return.
VIII-1b Membership dues$704,897
VIII-1h Total contributions, gifts and grants$704,897
VIII-3 Investment incomeRelated to mission $11,644$11,644
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $19,051$19,051
VIII-12 Total revenueRelated to mission $49,895 · Unrelated business $0 · Excluded from tax $0$754,792
Part IX · Statement of functional expenses $780,605 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $205,764$205,764
IX-7 Other salaries and wagesManagement $63,117$63,117
IX-8 Pension plan contributionsPrograms $82,761 · Management $23,985$106,746
IX-9 Other employee benefitsPrograms $38,630 · Management $19,312$57,942
IX-10 Payroll taxesPrograms $15,841 · Management $4,908$20,749
IX-11b Legal feesPrograms $1,160$1,160
IX-11c Accounting feesPrograms $6,625$6,625
IX-11g Other fees for servicesPrograms $49,396$49,396
IX-13 Office expensesPrograms $44,101$44,101
IX-19 Conferences, conventions and meetingsPrograms $17,404$17,404
IX-20 InterestPrograms $1,726$1,726
IX-22 Depreciation, depletion and amortizationPrograms $37,383$37,383
IX-23 InsurancePrograms $9,832$9,832
IX-24 Other expenses (24a–d)Programs $145,689$145,689
IX-24e All other expensesPrograms $12,971$12,971
IX-25 Total functional expensesPrograms $669,283 · Management $111,322 · Fundraising $0$780,605
Part X · Balance sheet $1,571,568 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $124,008$215,303
X-2 Savings and temporary cash investmentsStart of year $298,513$206,696
X-10c Land, buildings and equipment, netStart of year $1,012,029$1,093,107
X-11 Publicly traded securitiesStart of year $23,308$24,407
X-15 Other assetsStart of year $59,054$32,055
X-16 Total assetsStart of year $1,516,912$1,571,568
X-17 Accounts payable and accrued expensesStart of year $3,042$2,801
X-26 Total liabilitiesStart of year $3,042$83,710
X-27 Net assets without donor restrictionsStart of year $1,513,870$1,487,858
X-32 Total net assets or fund balancesStart of year $1,513,870$1,487,858
X-33 Total liabilities and net assetsStart of year $1,516,912$1,571,568
Part XI · Reconciliation of net assets $1,487,858 net assets at year end
XI-1 Total revenue$754,792
XI-2 Total expenses$780,605
XI-3 Revenue less expenses−$25,813
XI-4 Net assets at start of year$1,513,870
XI-9 Other changes in net assets−$199
XI-10 Net assets at end of year$1,487,858

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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