Nonprofit · EIN 23-7306350
IUOE LOCAL 318 APPRENTICESHIP FUND
Also known as JAY ELDERS TTEE
Tax-exempt · MARION, IL 62959
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,397,993 | $1,734,289 | $663,704 | $5,599,369 | $25,534 | $5,573,835 |
| December 31, 2024 | 990 | $1,954,988 | $1,704,920 | $250,068 | $4,927,224 | $17,093 | $4,910,131 |
| December 31, 2023 | 990 | $1,674,529 | $1,505,107 | $169,422 | $4,666,663 | $15,258 | $4,651,405 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,234,706
- Investment income
- $159,747
- Net gain from sales of assets
- $71,736
- Other revenue
- $3,540
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $363,994
- Other salaries and wages
- $87,959
- Salaries, compensation and benefits (total)
- $820,202
- Professional fundraising fees
- $0
- Legal fees
- $2,321
- Accounting fees
- $10,765
- Travel
- $1,438
- Depreciation
- $399,570
- Program services (functional)
- $1,455,192
- Management and general (functional)
- $279,097
Balance sheet and other
- Total assets, start of year
- $4,927,224
- Total assets, end of year
- $5,599,369
- Total liabilities, end of year
- $25,534
- Net assets, end of year
- $5,573,835
- Land, buildings and equipment
- $2,502,934
- Net assets without donor restrictions
- $5,573,835
- Gross receipts
- $2,423,362
- Employees
- 5
- Year formed
- 1970
- State of legal domicile
- IL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JAY ELDERS | UNION TRUSTE Trustee or director, Officer | 1 | $0 | $133,080 | $83,951 |
| RONALD STAHLHUT | TRAINING COO Trustee or director, Officer | 50 | $127,845 | $0 | $83,951 |
| TODD SISSOM | UNION TRUSTE Trustee or director, Officer | 50 | $120,766 | $0 | $83,951 |
| JEREMY HICKAM | UNION TRUSTE Trustee or director, Officer | 50 | $115,383 | $0 | $83,951 |
| JEFF EDWARDS | UNION TRUSTE Trustee or director, Officer | 1 | $0 | $110,252 | $83,662 |
| STEVIE BOYD | EMPLOYER TRU Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JUSTIN RAINES | EMPLOYER TRU Trustee or director, Officer | 1 | $0 | $0 | $0 |
| BRIAN REHBEIN | EMPLOYER TRU Trustee or director, Officer | 1 | $0 | $0 | $0 |
| BILL SIMONDS | EMPLOYER TRU Trustee or director, Officer | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RONALD STAHLHUT | TRAINING COORDINATOR Trustee or director | 50 | $124,476 | $0 | $79,536 |
| JAY ELDERS | UNION TRUSTEE Trustee or director | 1 | $0 | $123,163 | $79,536 |
| JAMES DILLOW | UNION TRUSTEE Trustee or director | 1 | $0 | $109,727 | $79,536 |
| TODD SISSOM | UNION TRUSTEE Trustee or director | 50 | $108,352 | $0 | $79,437 |
| JEREMY HICKAM | UNION TRUSTEE Trustee or director | 50 | $105,844 | $0 | $79,437 |
| STEVIE BOYD | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| BRIAN REHBEIN | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| JUSTIN RAINES | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| BILL SIMONDS | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| RONALD STAHLHUT | TRAINING COORDINATOR (END OF YR) Trustee or director | 50 | $60,376 | $85,840 | $82,597 |
| JAY ELDERS | TRAINING COORDINATOR (BEG OF YR) Trustee or director | 1 | $0 | $108,405 | $76,208 |
| JAMES DILLOW | UNION TRUSTEE Trustee or director | 1 | $0 | $106,903 | $76,020 |
| TODD SISSOM | UNION TRUSTEE Trustee or director | 50 | $104,464 | $0 | $75,671 |
| JEREMY HICKAM | UNION TRUSTEE Trustee or director | 50 | $98,399 | $0 | $75,671 |
| WALLY MENEESE | TRAINING COORDINATOR Trustee or director | 50 | $22,837 | $0 | $16,507 |
| STEVIE BOYD | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| BRIAN REHBEIN | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| JUSTIN RAINES | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| BILL SIMONDS | EMPLOYER TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 8963 CRENSHAW RD, MARION, IL 62959-8386
- Principal officer (990 for 2025)
- RONALD STAHLHUT, 11384 SOUTHERN HUNT ROAD, MARION, IL 62959
- Signed the 990
- RONALD STAHLHUT, TRAINING COORDINATOR
- Phone
- (618) 942-3931
- Return prepared by
- KEMPER CPA GROUP LLP
Mission
TRAINING APPRENTICES TO OPERATE EQUIPMENT
Program accomplishments
- TRAINING AND OPERATING THE APPRENTICESHIP PROGRAM
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7306350
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1973
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $5,599,369
- Income (IRS master file)
- $2,423,362
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,397,993 | $1,734,289 | $5,599,369 | XML |
| 990 | December 2024 | $1,954,988 | $1,704,920 | $4,927,224 | XML |
| 990 | December 2023 | $1,674,529 | $1,505,107 | $4,666,663 | XML |
| 990 | December 2022 | $2,000,781 | $1,490,680 | $4,483,864 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7306350).
Questions about IUOE LOCAL 318 APPRENTICESHIP FUND
- What is the EIN of IUOE LOCAL 318 APPRENTICESHIP FUND?
- The employer identification number (EIN) of IUOE LOCAL 318 APPRENTICESHIP FUND is 23-7306350.
- Is IUOE LOCAL 318 APPRENTICESHIP FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1973.
- Are donations to IUOE LOCAL 318 APPRENTICESHIP FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does IUOE LOCAL 318 APPRENTICESHIP FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of IUOE LOCAL 318 APPRENTICESHIP FUND due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did IUOE LOCAL 318 APPRENTICESHIP FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of IUOE LOCAL 318 APPRENTICESHIP FUND?
- The 990 for the year ended December 31, 2025 names RONALD STAHLHUT.
- Who are the officers and directors of IUOE LOCAL 318 APPRENTICESHIP FUND?
- The 990 for the year ended December 31, 2025 lists 9 people; 3 received compensation from the organization.
- How much revenue does IUOE LOCAL 318 APPRENTICESHIP FUND have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,397,993, expenses of $1,734,289 and total assets of $5,599,369 at year end.
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