Nonprofit · EIN 23-7102671
OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE FUND
Also known as 312
Tax-exempt · TUCKER, GA 30084
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| February 28, 2025 | 990 | $4,992,541 | $4,515,029 | $477,512 | $20,758,167 | $40,933 | $20,717,234 |
| February 29, 2024 | 990 | $4,406,652 | $4,830,997 | -$424,345 | $19,967,879 | $75,411 | $19,892,468 |
Financial details: 990 for the year ended February 28, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,775,116
- Investment income
- $1,217,425
- Net gain from sales of assets
- $605,704
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $4,007,333
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $9,820
- Accounting fees
- $13,731
Balance sheet and other
- Total assets, start of year
- $19,967,879
- Total assets, end of year
- $20,758,167
- Total liabilities, end of year
- $40,933
- Net assets, end of year
- $20,717,234
- Publicly traded securities
- $19,612,087
- Net assets without donor restrictions
- $20,717,234
- Gross receipts
- $31,222,319
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1971
- State of legal domicile
- GA
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 February 28, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEITH BROWN | CHAIRMAN Trustee or director, Officer | 10 | $0 |
| LEE BAILEY | TRUSTEE Trustee or director | 5 | $0 |
| JACOB EPPERSON | SECRETARY Trustee or director, Officer | 5 | $0 |
| JAMES GUARNIERI | TRUSTEE Trustee or director | 5 | $0 |
| JO ELLEN TOMBERLIN | TRUSTEE Trustee or director | 5 | $0 |
| RICHARD MOSELEY | TRUSTEE Trustee or director | 5 | $0 |
990 for the year ended February 29, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEITH BROWN | CHAIRMAN Trustee or director, Officer | 10 | $0 |
| LEE BAILEY | TRUSTEE Trustee or director | 5 | $0 |
| JACOB EPPERSON | TRUSTEE Trustee or director | 5 | $0 |
| JAMES GUARNIERI | TRUSTEE Trustee or director | 5 | $0 |
| JO ELLEN TOMBERLIN | TRUSTEE Trustee or director | 5 | $0 |
| RICHARD MOSELEY | TRUSTEE Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 100 CRESCENT CENTER PKWY STE 400, TUCKER, GA 30084-7042
- Principal officer (990 for 2024)
- KEITH BROWN, 100 CRESCENT CENTRE PARKWAY 340, TUCKER, GA 30084
- Signed the 990
- KEITH BROWN, CHAIRMAN
- Phone
- (800) 959-3953
- Return prepared by
- STEVEN D EISENBERG CPA PA
Mission
THE PURPOSE OF THE FUND IS TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR BENEFICIARIES IN ACCORDANCE WITH A COLLECTIVE BARGAINING AGREEMENT BETWEEN LOCAL UNION 312 OF THE INTERNATIONAL UNION OF OPERTING ENGINEERS AND SIGNATORY EMPLOYERS.
Program accomplishments
- THE FUND PROVIDED HEALTH BENEFITS TO ELIGIBLE MEMBERS.
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 February, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | February 28, 2026 | July 15, 2026 | Not on file |
| 2024 | February 28, 2025 | July 15, 2025 | 990 on file |
| 2023 | February 29, 2024 | July 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7102671
- Tax-exempt status
- 501(c)(9): Voluntary employees' beneficiary association
- Donations deductible
- No
- Exempt since
- 1971
- Accounting year ends
- February
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $20,758,167
- Income (IRS master file)
- $31,222,319
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | February 2025 | $4,992,541 | $4,515,029 | $20,758,167 | XML |
| 990 | February 2024 | $4,406,652 | $4,830,997 | $19,967,879 | XML |
| 990 | February 2023 | $4,146,286 | $4,162,423 | $19,667,335 | IRS |
| 990 | February 2022 | – | – | – | IRS |
| 990 | February 2021 | – | – | – | IRS |
| 990 | February 2019 | – | – | – | IRS |
| 990 | February 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 23-7102671).
Questions about OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE FUND
- What is the EIN of OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE FUND?
- The employer identification number (EIN) of OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE FUND is 23-7102671.
- Is OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(9) since 1971.
- Are donations to OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE 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 OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE FUND due?
- The return for tax year 2025 (the year ending February 28, 2026) is due July 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended February 2025.
- Who is the principal officer of OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE FUND?
- The 990 for the year ended February 28, 2025 names KEITH BROWN.
- Who are the officers and directors of OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE FUND?
- The 990 for the year ended February 28, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does OPERATING ENGINEERS LOCAL 312 HEALTH & WELFARE FUND have?
- On its 990 for the year ended February 28, 2025 it reported revenue of $4,992,541, expenses of $4,515,029 and total assets of $20,758,167 at year end.
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