Nonprofit · EIN 63-0108390
INTERNATIONAL UNION OF OPERATING ENGINEER 312
Also known as 312
Tax-exempt · BIRMINGHAM, AL 35260
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $964,092 | $824,045 | $140,047 | $3,345,069 | $44,193 | $3,300,876 |
| December 31, 2024 | 990 | $835,486 | $767,015 | $68,471 | $3,201,977 | $41,148 | $3,160,829 |
| December 31, 2023 | 990 | $742,576 | $769,732 | -$27,156 | $3,143,653 | $51,295 | $3,092,358 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $946,152
- Investment income
- $7,311
- Net rental income
- $10,629
- Other revenue
- $10,629
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $47,586
- Compensation of officers, directors and key employees
- $232,258
- Other salaries and wages
- $76,901
- Salaries, compensation and benefits (total)
- $487,513
- Professional fundraising fees
- $0
- Legal fees
- $4,602
- Accounting fees
- $5,800
- Occupancy
- $39,035
- Travel
- $46,680
- Depreciation
- $43,603
Balance sheet and other
- Total assets, start of year
- $3,201,977
- Total assets, end of year
- $3,345,069
- Total liabilities, end of year
- $44,193
- Net assets, end of year
- $3,300,876
- Land, buildings and equipment
- $2,806,623
- Gross receipts
- $964,092
- Employees
- 3
- Volunteers
- 0
- Year formed
- 1916
- State of legal domicile
- AL
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 | Other / benefits |
|---|---|---|---|---|
| Jacob Epperson | Business Manager Officer | 50 | $130,024 | $50,352 |
| Richard Moseley | Fin Secretary Asst Business Mgr Officer | 50 | $102,234 | $49,191 |
| Calvin Smith | President Officer | 2 | $0 | $0 |
| Jeff Key | Vice-President Officer | 2 | $0 | $0 |
| Jon Tyler | Rec Correspondence Secretary Officer | 2 | $0 | $0 |
| Johnny Turney | Treasurer Officer | 2 | $0 | $0 |
| Joshua Ingram | Trustee Officer | 2 | $0 | $0 |
| James Key | Conductor Trustee Officer | 2 | $0 | $0 |
| Roman Jake Dale | Guard Trustee Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jacob Epperson | Business Manager Officer | 50 | $119,508 | $49,080 |
| Richard Moseley | Fin Secretary Asst Business Mgr Officer | 50 | $95,082 | $46,734 |
| Calvin Smith | President Officer | 2 | $0 | $0 |
| Bobby Cross | Vice-President Officer | 2 | $0 | $0 |
| Jon Tyler | Rec Correspondence Secretary Officer | 2 | $0 | $0 |
| Johnny Turney | Treasurer Officer | 2 | $0 | $0 |
| Joshua Ingram | Trustee Officer | 2 | $0 | $0 |
| Jeff Key | Trustee Officer | 2 | $0 | $0 |
| Roman Jake Dale | Guard Officer | 2 | $0 | $0 |
| James Key | Conductor Officer | 2 | $0 | $0 |
| Johnathan Norris | Trustee Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jacob Epperson | Business Manager Officer | 50 | $113,936 | $49,012 |
| Richard Moseley | Fin Secretary Asst Business Mgr Officer | 50 | $89,166 | $45,987 |
| Calvin Smith | President Officer | 2 | $0 | $0 |
| Bobby Cross | Vice-President Officer | 2 | $0 | $0 |
| Jon Tyler | Rec Correspondence Secretary Officer | 2 | $0 | $0 |
| Johnny Turney | Treasurer Officer | 2 | $0 | $0 |
| Joshua Ingram | Trustee Officer | 2 | $0 | $0 |
| Jeff Key | Trustee Officer | 2 | $0 | $0 |
| Roman Jake Dale | Guard Officer | 2 | $0 | $0 |
| James Key | Conductor Officer | 2 | $0 | $0 |
| Johnathan Norris | Trustee Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 26368, BIRMINGHAM, AL 35260-0368
- In care of
- % JACOB EPPERSON
- Principal officer (990 for 2025)
- Jacob Epperson, PO BOX 26368, BIRMINGHAM, AL 352600368
- Signed the 990
- Jacob Epperson, Business Manager
- Phone
- (205) 424-9670
Mission
Promote the trade of Operating Engineers including work conditions collective bargaining and education on behalf of all members.
Program accomplishments
- Conduct of collective bargaining on behalf of our members0
- Conduct of work conditions for our members0
- Conduct of education for our members0
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
- 63-0108390
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1972
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,345,069
- Income (IRS master file)
- $964,092
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $964,092 | $824,045 | $3,345,069 | IRS |
| 990 | December 2024 | $835,486 | $767,015 | $3,201,977 | IRS |
| 990 | December 2023 | $742,576 | $769,732 | $3,143,653 | XML |
| 990 | December 2022 | $790,709 | $744,112 | $3,180,292 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 63-0108390).
Questions about INTERNATIONAL UNION OF OPERATING ENGINEER 312
- What is the EIN of INTERNATIONAL UNION OF OPERATING ENGINEER 312?
- The employer identification number (EIN) of INTERNATIONAL UNION OF OPERATING ENGINEER 312 is 63-0108390.
- Is INTERNATIONAL UNION OF OPERATING ENGINEER 312 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1972.
- Are donations to INTERNATIONAL UNION OF OPERATING ENGINEER 312 tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL UNION OF OPERATING ENGINEER 312 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 INTERNATIONAL UNION OF OPERATING ENGINEER 312 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 INTERNATIONAL UNION OF OPERATING ENGINEER 312 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 INTERNATIONAL UNION OF OPERATING ENGINEER 312?
- The 990 for the year ended December 31, 2025 names Jacob Epperson.
- Who are the officers and directors of INTERNATIONAL UNION OF OPERATING ENGINEER 312?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $130,024 (Jacob Epperson, Business Manager).
- How much revenue does INTERNATIONAL UNION OF OPERATING ENGINEER 312 have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $964,092, expenses of $824,045 and total assets of $3,345,069 at year end.
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