Operating Engineers Local 312 FY2023 filing

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EIN 63-0658917 Mutual-benefit / member-serving Birmingham, AL
Form 990 (PDF)

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Revenue & expenses by yearFY2021–FY2025
Revenue
$448K
FY2023▲ +6%
Expenses
$398K
FY2023▼ -9%

Form 990 for the fiscal year ending May 2023 (IRS tax year 2022).


Educates members on national trade codes to ensure local quality and standards. For fiscal year 2023 it reported $448K in revenue, $398K in expenses, and $2.3M in net assets.Pt I

Type
Mutual-benefit / member-serving · Nonprofit
Location
Birmingham, AL
Filings
5 on file (2021–2023)
Revenue
$448KFY2023
Expenses
$398K
Net assets
$2.3M
People
6
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Provided by the organization

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Size
$100K–1M
What they do
Educates members on national trade codes to ensure local quality and standards.
Leadership
Richard Mosley · Coordinator · $83K
Money in and out
$448K revenue, $398K expenses
Bottom line
+11% surplus margin

What Funders Ask

6 questions, answered from this org's own filings

Will my donation be tax-deductible?

WARNING

No — not deductible

IRS records this as a A labor, agricultural, or horticultural organization.; contributions are not deductible as charitable gifts. See detail →

Can I donate to this org right now?

GOOD

No revocation on IRS record

This EIN does not appear on the IRS auto-revocation list. See detail →

Is this organization up to date?

GOOD

Filed FY2024 (typical filing lag)

Most recent Form 990 on file is for fiscal year 2024 (2 years ago). See detail →

Is it receiving grants from reputable foundations?

NEUTRAL

No foundation grants on file

No Schedule I/Schedule R grants from other foundations are on file for this EIN. See detail →

How is the money spent?

GOOD

86% to programs

86% of total functional expenses went to program services in the most recent filing (Form 990 Part IX); the rest is overhead and fundraising. See detail →

What's its financial size and trend?

NEUTRAL

$100K–1M · ↑ +6% vs prior year

Revenue band $100K–1M, +6% versus the prior filing year (up). See detail →

Reported financial activity · FY2023
Total revenue
$448K
Pt VIII · Ln 12
Total expenses
$398K
Pt IX · Ln 25
Net assets
$2.3M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $50K
Where spending went · Part IX cols B–D
Program services $0.86 Management & general $0.14
Surplus margin
+11%
revenue over expenses, this year
Program spending
86%
of expenses reach programs

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Summary of the Filing

Part I · fiscal year 2023 · Form 990
Total assets
$2.3M
FY2023▲ +2%
Total liabilities
$7K
FY2023▲ +124%
Revenue less expensesPt I · Ln 19$50K
Total assetsPt X · Ln 16$2.3M
Program-expense ratioPt IX · col B86%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item COperating Engineers Local 312
EINHdr · item D63-0658917
Principal addressHdr · item CBirmingham, AL
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MAL
Exempt statusHdr · item I501(c)(5) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFMar 1974

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Coordinator
$83,067Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Calvin Lee Smith$98,547$93,170——$80,959
Richard Mosley——$83,067$59,830—

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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Mission & Programs · Part III

Where the work happens

1 program service account for $344K of program spending, described in the organization's own filed words · FY2022.
01

The funds primary function is the presentation of educational courses and programs for members to ensure that local standards and quality of work conform to national codes for the trade.

$344Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$423K · 94%
Investment income$18K · 4%
Other revenue$7K · 1%
Contributions & grants94%$423K
Investment income4%$18K
Other revenue1%$7K
Total revenueLn 12$448K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.86 Management & general $0.14
Program services86%$344K
Management & general14%$54K
Total functional expensesLn 25$398K

Balance Sheet

Part X · end of year
CashLn 1$1.8M
Total assetsLn 16$2.3M
Total liabilitiesLn 26$7K
Total net assetsLn 32$2.3M
Months of cash on handcomputed52.9

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $1.8M · Operating expenses/yr $398K
52.9 months
Where the money goes
Program services
Program services $344K · Total expenses $398K
86%
Management & General
Management & general $54K · Total expenses $398K
14%
Fundraising
Fundraising — · Total expenses $398K
—
Cost to raise $1
Fundraising expense — · Solicited contributions —
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $423K · Total revenue $448K
94%
Government reliance
Government grants — · Total revenue $448K
—
Earned-income share
Program service revenue $0 · Total revenue $448K
0%
Investment reliance
Investment income $18K · Total revenue $448K
+4%
Program self-sufficiency
Program service revenue $0 · Total expenses $398K
0%
Growth & trend
Revenue growth (YoY)
This year $448K · Prior year $422K
+6%
Net-asset trend (YoY)
End of year $2.3M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $448K · Expenses $398K
+11%
Liabilities-to-Assets
Total liabilities — · Total assets $2.3M
—
Net-asset ratio
Net assets $2.3M · Total assets $2.3M
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $2.3M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Richard Mosley · Reported title COORDINATOR · Highest reported compensation $83K · Total expenses $398K
21%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $125K · Total expenses $398K
31%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 86%——
Overhead ratio 14%——
Fundraising cost ratio 0%——
Revenue growth 6%——
Investment management fee ratio 0%——
Legal fee ratio 2%——
Accounting fee ratio 1%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$570K revenue · ⤓ 990 PDF
FY2024$468K revenue · ⤓ 990 PDF
FY2023$448K revenue · viewing · ⤓ 990 PDF
FY2022$422K revenue · ⤓ 990 PDF
FY2021$510K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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