Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1974.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
86 cents of each dollar spent went to programs.
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
6 people listed on the 990; $83K paid to officers and key staff (Part VII, Section A).
Compensation history total reportable pay by year · 2 named individuals · Part VII
| Name | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 |
|---|---|---|---|---|---|
| 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.
See Operating Engineers Local 312 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 15aNo
Programs and updates
Educates members on national trade codes to ensure local quality and standards.
Questions for Operating Engineers Local 312
Your first name shows with your question. Operating Engineers Local 312 answers here, for everyone.
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.
Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 63-0658917) · Dispute this lineBy the numbers
The FY2023 990, line by line.
Download 990
| Line | Start FY23 | End FY23 |
|---|---|---|
| Cash and savingsLn 1–2 | $1.7M | $1.8M |
| Land, buildings, equipmentLn 10c | $442K | $490K |
| Total assetsLn 16 | $2.2M | $2.3M |
| LiabilitiesLn 26 | $3K | $7K |
| Net assetsLn 32 | $2.2M | $2.3M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $0 | |||
| Grants to domestic individualsLn 2 | $0 | |||
| Grants and assistance to foreign recipientsLn 3 | $0 | |||
| Benefits paid to or for membersLn 4 | $44K | $44K | ||
| Pay of officers and key staff (Part IX, line 5)Ln 5 | $0 | |||
| Pay of disqualified personsLn 6 | $0 | |||
| Other salaries and wagesLn 7 | $116K | $116K | ||
| Pension plan contributionsLn 8 | $0 | |||
| Other employee benefitsLn 9 | $0 | |||
| Payroll taxesLn 10 | $9K | $9K | ||
| Management feesLn 11a | $1K | $1K | ||
| Legal feesLn 11b | $6K | $6K | ||
| Accounting feesLn 11c | $5K | $5K | ||
| Lobbying feesLn 11d | $0 | |||
| Investment management feesLn 11f | $0 | |||
| Other fees for servicesLn 11g | $0 | |||
| Advertising and promotionLn 12 | $0 | |||
| Office expensesLn 13 | $4K | $4K | ||
| Information technologyLn 14 | $7K | $7K | ||
| RoyaltiesLn 15 | $0 | |||
| OccupancyLn 16 | $31K | $31K | ||
| TravelLn 17 | $0 | |||
| Travel and entertainment for public officialsLn 18 | $0 | |||
| Conferences, conventions and meetingsLn 19 | $0 | |||
| InterestLn 20 | $0 | |||
| Payments to affiliatesLn 21 | $0 | |||
| Depreciation, depletion and amortizationLn 22 | $97K | $97K | ||
| InsuranceLn 23 | $0 | |||
| Other expenses (24a–d)Ln 24 | $34K | $34K | ||
| All other expensesLn 24e | $44K | $15K | $29K | |
| Total functional expensesLn 25 | $398K | $344K | $54K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 LatestFiled with the IRS Jan 30, 2026 | $570K | $486K | $84K | $2.4M | 990 PDF |
| FY2024Filed with the IRS Feb 3, 2025 | $468K | $447K | $21K | $2.3M | 990 PDF |
| FY2023 ViewingFiled with the IRS Jan 30, 2024 | $448K | $398K | $50K | $2.3M | 990 PDF |
| FY2022Filed with the IRS Jan 31, 2023 | $422K | $436K | −$14K | $2.2M | 990 PDF |
| FY2021Filed with the IRS Feb 2, 2022 | $510K | $418K | $92K | $2.2M | 990 PDF |
Schedules filed Part IV
See the full FY2023 990
Part I · Summary $447,819 revenue, 12 lines filed
Part VI · Governance 6 of 6 board members independent, 4 to look at
Part VIII · Statement of revenue $447,819 across 4 lines filed
Part IX · Statement of functional expenses $398,249 across 30 lines filed
Part X · Balance sheet $2,281,752 assets, 12 lines filed
Part XI · Reconciliation of net assets $2,274,469 net assets at year end
Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File
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