INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 234

EIN: 420671802

DES MOINES, IA

Total Revenue
$3,002,800
Total Expenses
$2,949,153
Total Assets
$9,133,377
Net Assets
$9,116,096
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1950
Legal Domicile
IA
Principal Officer
JASON COPPLE
Phone
5152651657
Tax Period
2023-01-01 to 2023-12-31

INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 234, founded in 1950, is a community nonprofit that reported $3.0M in total revenue in fiscal year 2023. Revenue decreased 5% compared to the prior year. Net assets of $9.1M represent 36 months of operating reserves.

Mission

ADVANCE TRADE OF OPERATING ENGINEERS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $2,694,022
Investment Income $251,608
Other Revenue $57,170
TOTAL REVENUE $3,002,800

Expense Breakdown

Grants Paid $0
Salaries & Benefits $1,865,657
Fundraising Expenses $0
Program Expenses $2,236,736
Other Expenses $1,079,496
TOTAL EXPENSES $2,949,153

Year-over-Year Comparison

2023 2022 Change
Revenue $3,002,800 $3,165,717 -0.1%
Expenses $2,949,153 $2,658,517 +0.1%
Net Income $53,647 $507,200 -0.9%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
8
Independent Members
3
Employees
13
Volunteers
N/A

Governance Policies

✓ Conflict of Interest Policy
✓ Whistleblower Policy
✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
5
$606,842
Total Directors
8
$811,798
Key Employees
0
$0
Highest Compensated
3
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JASON COPPLE BUS MGR/FIN SEC 50.00
Officer Director
$168,960 $60,250 $229,210
CHAD CARTER VICE PRESIDENT 50.00
Officer Director
$133,860 $60,250 $194,110
TIM MUMMA PRESIDENT 0.50
Officer Director
$1,829 $943 $2,772
TRACY PETERSEN TREASURER 50.00
Officer Director
$120,500 $60,250 $180,750
NICK NORTON EXECUTIVE BOARD MEMBER 50.00
Director
$143,860 $60,250 $204,110
RYAN LOOMIS EXECUTIVE BOARD MEMBER 0.50
Director
$171 $117 $288
JASON FRENCH EXECUTIVE BOARD MEMBER 0.50
Director
$341 $217 $558
RYAN HOLLINRAKE RECORDING SECRETARY 0.50
Officer Director
$0 $0 $0
BRIAN VASKE FULL-TIME EMPLOYEE 50.00
Highest
$133,860 $60,250 $194,110
SPENCER YOCKEY FULL-TIME EMPLOYEE 50.00
Highest
$133,860 $60,250 $194,110
TREVOR BINDEL FULL-TIME EMPLOYEE 50.00
Highest
$131,553 $61,783 $193,336
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 No data No data No data No data
2023 $3,002,800 $2,949,153 $9,133,377 $53,647
2022 $3,165,717 $2,658,517 $9,092,412 $507,200
2021 $2,816,568 $2,394,451 $8,570,103 $422,117
2020 $2,899,856 $2,405,737 $8,141,474 $494,119
2019 $3,276,793 $2,414,694 $7,649,337 $862,099
2018 $2,922,591 $2,325,007 $6,785,293 $597,584
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