Nonprofit · EIN 63-0658917
OPERATING ENGINEERS LOCAL 312
Also known as JOINT APPRENTICESHIP & TRAINING
Tax-exempt · BIRMINGHAM, AL 35260
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $570,346 | $486,225 | $84,121 | $2,384,782 | $5,268 | $2,379,514 |
| May 31, 2024 | 990 | $468,332 | $447,408 | $20,924 | $2,302,244 | $6,851 | $2,295,393 |
| May 31, 2023 | 990 | $447,819 | $398,249 | $49,570 | $2,281,752 | $7,283 | $2,274,469 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $452,778
- Membership dues
- $452,778
- Program service revenue
- $0
- Investment income
- $44,687
- Other revenue
- $72,881
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $80,222
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $149,380
- Salaries, compensation and benefits (total)
- $161,025
- Professional fundraising fees
- $0
- Legal fees
- $1,440
- Accounting fees
- $4,700
- Occupancy
- $38,400
- Depreciation
- $110,058
- Program services (functional)
- $434,627
- Management and general (functional)
- $51,598
Balance sheet and other
- Total assets, start of year
- $2,302,244
- Total assets, end of year
- $2,384,782
- Total liabilities, end of year
- $5,268
- Net assets, end of year
- $2,379,514
- Land, buildings and equipment
- $353,282
- Gross receipts
- $570,346
- Employees
- 3
- Year formed
- 1973
- 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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JACOB EPPERSON | TRUSTEE Trustee or director, Highest-paid employee | 0.5 | $0 | $119,508 | $49,080 |
| CALVIN LEE SMITH | COORDINATOR Key employee | 40 | $98,547 | $0 | $47,629 |
| RICHARD MOSLEY | TRUSTEE Trustee or director | 0.5 | $0 | $95,082 | $46,734 |
| JO ELLEN TOMBERLIN | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| LEE BAILEY | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| JAMES GUARNIERI | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| KEITH BROWN | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended May 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JACOB EPPERSON | TRUSTEE Trustee or director, Highest-paid employee | 0.5 | $0 | $113,517 | $48,479 |
| JO ELLEN TOMBERLIN | TRUSTEE Trustee or director, Former | 0.5 | $0 | $96,844 | $46,163 |
| CALVIN LEE SMITH | COORDINATOR Key employee | 40 | $93,170 | $0 | $45,030 |
| RICHARD MOSLEY | TRUSTEE Trustee or director, Institutional trustee | – | $0 | $90,373 | $45,389 |
| LEE BAILEY | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| JAMES GUARNIERI | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
990 for the year ended May 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JACOB EPPERSON | TRUSTEE Trustee or director, Highest-paid employee | 0.5 | $0 | $112,185 | $50,310 |
| JO ELLEN TOMBERLIN | TRUSTEE Trustee or director | 0.5 | $0 | $94,206 | $47,058 |
| RICHARD MOSLEY | COORDINATOR Trustee or director, Key employee | 40 | $83,067 | $0 | $42,472 |
| KEITH BROWN | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| LEE BAILEY | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
| JAMES GUARNIERI | TRUSTEE Trustee or director | 0.5 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 26368, BIRMINGHAM, AL 35260-0368
- Principal officer (990 for 2024)
- JACOB EPPERSON, 1751 HIGHWAY 150, BESSEMER, AL 35022
- Signed the 990
- JACOB EPPERSON, TRUSTEE
- Phone
- (205) 424-9670
- Return prepared by
- DARROCH AND HALCOMB PC
Mission
The funds primary function is the presentation of educational courses and programs for members to ensure that local standards and quality of work conform to national codes for the trade.
Program accomplishments
- The funds primary function is the presentation of educational courses and programs for members to ensure that local standards and quality of work conform to national codes for the trade.Expenses $434,627 · revenue $570,346
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 63-0658917
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1974
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,384,782
- Income (IRS master file)
- $570,346
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $570,346 | $486,225 | $2,384,782 | XML |
| 990 | May 2024 | $468,332 | $447,408 | $2,302,244 | XML |
| 990 | May 2023 | $447,819 | $398,249 | $2,281,752 | XML |
| 990 | May 2022 | $421,952 | $436,006 | $2,228,148 | IRS |
| 990 | May 2021 | – | – | – | 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 63-0658917).
Questions about OPERATING ENGINEERS LOCAL 312
- What is the EIN of OPERATING ENGINEERS LOCAL 312?
- The employer identification number (EIN) of OPERATING ENGINEERS LOCAL 312 is 63-0658917.
- Is OPERATING ENGINEERS LOCAL 312 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1974.
- Are donations to OPERATING ENGINEERS LOCAL 312 tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OPERATING ENGINEERS LOCAL 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 OPERATING ENGINEERS LOCAL 312 due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OPERATING ENGINEERS LOCAL 312 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of OPERATING ENGINEERS LOCAL 312?
- The 990 for the year ended May 31, 2025 names JACOB EPPERSON.
- Who are the officers and directors of OPERATING ENGINEERS LOCAL 312?
- The 990 for the year ended May 31, 2025 lists 7 people; 1 received compensation from the organization.
- How much revenue does OPERATING ENGINEERS LOCAL 312 have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $570,346, expenses of $486,225 and total assets of $2,384,782 at year end.
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