Nonprofit · EIN 23-7400330
OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED
Tax-exempt · METAIRIE, LA 70010
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $820,966 | $544,307 | $276,659 | $3,163,202 | $36,832 | $3,126,370 |
| December 31, 2024 | 990 | $555,733 | $569,642 | -$13,909 | $2,852,492 | $2,781 | $2,849,711 |
| December 31, 2023 | 990 | $560,255 | $631,905 | -$71,650 | $2,879,105 | $15,485 | $2,863,620 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $739,273
- Investment income
- $71,802
- Net rental income
- $5,000
- Net gain from sales of assets
- $5,265
- Other revenue
- $9,891
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $158,131
- Other salaries and wages
- $118,598
- Salaries, compensation and benefits (total)
- $326,606
- Professional fundraising fees
- $0
- Accounting fees
- $14,684
- Occupancy
- $6,812
- Depreciation
- $70,265
- Program services (functional)
- $377,957
- Management and general (functional)
- $166,350
Balance sheet and other
- Total assets, start of year
- $2,852,492
- Total assets, end of year
- $3,163,202
- Total liabilities, end of year
- $36,832
- Net assets, end of year
- $3,126,370
- Land, buildings and equipment
- $943,004
- Net assets without donor restrictions
- $3,126,370
- Gross receipts
- $820,966
- Employees
- 10
- Volunteers
- 0
- Year formed
- 1973
- State of legal domicile
- LA
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 |
|---|---|---|---|---|---|
| D JASON BILLINGS | TRUSTEE/CHAIRMAN Trustee or director | 1 | $0 | $161,760 | $50,923 |
| CRAIG KAISER | ADMIN./MNGR. Officer | 40 | $112,496 | $0 | $45,635 |
| DAVID HYATT | TRUSTEE Trustee or director | 1 | $0 | $101,031 | $42,495 |
| MIGUEL PERRAULT | TRUSTEE Trustee or director | 1 | $0 | $95,469 | $39,445 |
| TODD BOURGEOIS | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| CARTER CARPENTER | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| ROBERT SENIOR | TRUSTEE/CHAIRMAN Trustee or director | 1 | $0 | $0 | $0 |
| JESSE MORAIN | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| RUSSELL MADDIE | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| D JASON BILLINGS | TRUSTEE/CHAIRMAN Trustee or director | 1 | $0 | $153,274 | $56,270 |
| CRAIG KAISER | ADMIN./MNGR. Officer | 40 | $109,429 | $0 | $42,998 |
| TODD BOURGEOIS | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| JOHN BABIN | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| ROBERT SENIOR | TRUSTEE/CHAIRMAN Trustee or director | 1 | $0 | $0 | $0 |
| JESSIE MORAIN | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| CARLOS BENOIT | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| D JASON BILLINGS | TRUSTEE/CHAIRMAN Trustee or director | 1 | $0 | $148,961 | $53,685 |
| CRAIG KAISER | ADMIN./MNGR. Officer | 40 | $108,324 | $0 | $40,680 |
| JOHN BABIN | TRUSTEE Trustee or director | 1 | $0 | $107,994 | $40,194 |
| RUSSELL MADDIE | TRUSTEE Trustee or director | 1 | $0 | $90,591 | $37,043 |
| TODD BOURGEOIS | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
| ROBERT SENIOR | TRUSTEE/CHAIRMAN Trustee or director | 1 | $0 | $0 | $0 |
| JESSIE MORAIN | TRUSTEE Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7610, METAIRIE, LA 70010-7610
- Principal officer (990 for 2025)
- D JASON BILLINGS, PO BOX 7610, METAIRIE, LA 70010
- Signed the 990
- D JASON BILLINGS, TRUSTEE
- Phone
- (504) 241-1311
- Website
- IUOELOCAL406.ORG
- Return prepared by
- DUPLANTIER HRAPMANN HOGAN & MAHER LLP
Mission
TRAINING AND EDUCATION
Program accomplishments
- THE PROGRAM IS USED TO PROVIDE TRAINING AND EDUCATION OF APPRENTICES & JOURNEYMEN, OPERATING & STATIONARY ENGINEERS, INCLUDING THE ESTABLISHMENT OF SCHOOLS, FURNISHING OF BOOKS AND EQUIPMENT, AS WELL AS SPECIAL TRAINING IN RELATED SKILLS OF THE CRAFT.Expenses $377,957 · revenue $744,164
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
- 23-7400330
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J22Z)
- Assets (IRS master file)
- $3,163,202
- Income (IRS master file)
- $820,966
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $820,966 | $544,307 | $3,163,202 | XML |
| 990 | December 2024 | $555,733 | $569,642 | $2,852,492 | IRS |
| 990 | December 2023 | $560,255 | $631,905 | $2,879,105 | XML |
| 990 | December 2022 | $609,759 | $552,779 | $2,953,594 | 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 23-7400330).
Questions about OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED
- What is the EIN of OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED?
- The employer identification number (EIN) of OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED is 23-7400330.
- Is OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED 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 OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED 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 OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED 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 OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED?
- The 990 for the year ended December 31, 2025 names D JASON BILLINGS.
- Who are the officers and directors of OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED?
- The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization.
- How much revenue does OPERATING ENGINEERS LOCAL 406 STATE OF LOUISIANA APPRENTICESHIP AND ED have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $820,966, expenses of $544,307 and total assets of $3,163,202 at year end.
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