INTERNATIONAL UNION OF OPERATING ENGINEER 312 (EIN 630108390) - Form 990 Financial Analysis & Trantor Score

🔒

Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1906

Legal Domicile

Phone

2054249670

Tax Period

2023-01-01 to 2023-12-31

INTERNATIONAL UNION OF OPERATING ENGINEER 312, founded in 1906, is a small nonprofit that reported $686K in total revenue in fiscal year 2020. Revenue fell 25% from the prior year — a significant decline worth monitoring. Expenses of $808K exceeded revenue, resulting in a 18% operating deficit.

Mission

Promote the trade of Operating Engineers including work condition wages and education.

🔒

Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $726,707

Investment Income $6,206

Other Revenue $9,663

TOTAL REVENUE $742,576

Expense Breakdown

Grants Paid $0

Salaries & Benefits $471,594

Fundraising Expenses $0

Program Expenses $0

Other Expenses $255,393

TOTAL EXPENSES $769,732

Year-over-Year Comparison

	2023	2022	Change
Revenue	$742,576	$790,709	-0.1%
Expenses	$769,732	$744,112	+0.0%
Net Income	$-27,156	$46,597	-1.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

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

$298,101

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Calvin Smith	President	2.00	Officer	$0	$0	$0
Jacob Epperson	Business Manager	50.00	Officer	$113,936	$49,012	$162,948
Bobby Cross	Vice-President	2.00	Officer	$0	$0	$0
Jon Tyler	Rec Correspondence Secretary	2.00	Officer	$0	$0	$0
N/A	Treasurer	2.00	Officer	$0	$0	$0
Joshua Ingram	Trustee	2.00	Officer	$0	$0	$0
Richard Moseley	Fin Secretary Asst Business Mgr	50.00	Officer	$89,166	$45,987	$135,153
Jeff Key	Trustee	2.00	Officer	$0	$0	$0
Roman Jake Dale	Guard	2.00	Officer	$0	$0	$0
James Key	Conductor	2.00	Officer	$0	$0	$0
Johnathan Norris	Trustee	2.00	Officer	$0	$0	$0

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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$742,576	$769,732	$3,143,653	$-27,156
2022	$790,709	$744,112	$3,180,292	$46,597
2021	$787,293	$708,474	$3,072,917	$78,819
2020	$686,233	$725,071	$2,994,098	$-38,838
2020	$686,233	$807,832	$2,911,337	$-121,599

INTERNATIONAL UNION OF OPERATING ENGINEER 312