Operating Engineers-Hawaii Aff Action Trng Tr Fund, Hawaii Journeymen Appr Trng Fund in Alameda, California (CA)

Operating Engineers-Hawaii Aff Action Trng Tr Fund, Hawaii Journeymen Appr Trng Fund
Employer Identification Number (EIN)	941659158
Name of Organization	Operating Engineers-Hawaii Aff Action Trng Tr Fund
Secondary Name	Hawaii Journeymen Appr Trng Fund
Address	1640 S Loop Rd, Alameda, CA 94502-7089
Activities	Job training, counseling, or assistance
Subsection	Labor Organization
Ruling Date	12/1969
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Trust
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$10,000,000 to $49,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$10,424,913
Amount of Income	$3,355,750
Form 990 Revenue Amount	$2,935,901
National Taxonomy of Exempt Entities (NTEE)	Employment, Job-Related: Vocational Training

Non-representatives - add comments:

Amount of income in 2013: $3,355,750

Operating Engineers-Hawaii Aff Action Trng Tr Fund, Hawaii Journeymen Appr Trng Fund:	$3,355,750
Other organizations performing similar types of work:	$1,817,828

Assets in 2013: $10,424,913

This organization:	$10,424,913
Other organizations performing similar types of work:	$1,666,251

Expenses in 2012: $3,272,406

Operating Engineers-Hawaii Aff Action Trng Tr Fund, Hawaii Journeymen Appr Trng Fund:	$3,272,406
Other organizations performing similar types of work:	$1,731,649

Income to expenses ratio in 2012: 1.0

Operating Engineers-Hawaii Aff Action Trng Tr Fund, Hawaii Journeymen Appr Trng Fund:	1.0
Other organizations performing similar types of work:	1.1

Number of employees in 2012: 12

This organization:	12
Other organizations performing similar types of work:	24

Employees paid over $100,000 in 2012: 8.3%

Operating Engineers-Hawaii Aff Action Trng Tr Fund, Hawaii Journeymen Appr Trng Fund:	8.3%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2012: 0.0%

This organization:	0.0%
Other organizations performing similar types of work:	8.6%

Financial snapshot ($)

Revenue for 2012

Functional expenses for 2012

Statements Regarding Other IRS Filings and Tax Compliance (for 2012)
Did the organization have unrelated business gross income of $1,000 or more during the year?	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
Gross income from members or shareholders	$0
Gross income from other sources	$0

Statement of Revenue (for 2012)
Total revenue	$3,316,255
Contributions, Gifts, Grants and Other Similar Amounts	$0
Program Service Revenue	$3,305,876
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$19,601
Income from investment of tax-exempt bond proceeds	$0
Royalties	$0
Net rental income	$0
Net loss from sales of assets other than inventory	$-4,030
Gross amount from sales of assets other than inventory (Securities / Other)	$561,108 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$565,138 / $0
Gain or (loss) (Securities / Other)	$-4,030 / $0
Net income from fundraising events	$0
Net income from gaming activities	$0
Net income from sales of inventory	$0
Miscellaneous Revenue	$-5,192

Statement of Functional Expenses (for 2012)
Total functional expenses	$3,272,406
Compensation of current officers, directors, trustees, and key employees	$101,943
Other salaries and wages	$791,666
Payroll taxes	$70,372
Professional fundraising services	$0
Other	$2,308,425

Balance Sheet (for 2012)
Total assets	$10,914,694
Total liabilities	$332,534
Tax-exempt bond liabilities	$0
Secured mortgages and notes payable to unrelated third parties	$0
Unsecured notes and loans payable to unrelated third parties	$0
Other	$332,534
Total net assets or fund balances	$10,582,160
Retained earnings, endowment, accumulated income, or other funds	$10,582,160

Reason for Public Charity Status (for 2012)
The organization is not a private foundation because it is:	Not provided

	2000	2001	2002	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$1,367,404	$1,389,434	$874,135	$2,557,596	$3,918,943	$4,274,978
Contributions, gifts, grants, and similar amounts received	$0	$0	$0	$0	$0	$0
Contributions to donor advised funds					$0	$0
Direct public support	$0	$0	$0	$0	$0	$0
Indirect public support	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$0	$0	$0	$0	$0	$0
Program service revenue including government fees and contracts	$893,689	$1,133,543	$1,317,622	$2,589,540	$3,843,337	$4,202,145
Membership dues and assessments	$0	$0	$0	$0	$0	$0
Interest on savings and temporary cash investments	$8,670	$4,478	$1,466	$9,500	$39,531	$63,724
Dividends and interest from securities	$443,402	$381,147	$220,907	$0	$0	$0
Net rental income or (loss)	$0	$0	$0	$0	$0	$0
Gross rents	$0	$0	$0	$0	$0	$0
Less: rental expenses	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$-3,500	$700	$0	$-44,148	$0	$0
Gross amount from sales of assets other than inventory	$0	$700	$0	$0	$0	$0
Less: cost or other basis and sales expenses	$3,500	$0	$0	$44,148	$0	$0
Net income or (loss) from special events and activities	$0	$0	$0	$0	$0	$0
Gross revenue	$0	$0	$0	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0	$0	$0	$0
Gross profit or (loss) from sales of inventory	$0	$0	$0	$0	$0	$0
Gross sales of inventory, less returns and allowances	$0	$0	$0	$0	$0	$0
Less: cost of goods sold	$0	$0	$0	$0	$0	$0
Other revenue	$25,143	$-130,434	$-665,860	$2,704	$36,075	$9,109
Total expenses	$1,840,327	$2,047,413	$2,524,803	$2,438,470	$2,620,326	$2,743,367
Program services	$0	$0	$0	$0	$0	$0
Management and general	$0	$0	$0	$0	$0	$0
Fundraising	$0	$0	$0	$0	$0	$0
Payments to affiliates	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$10,901,496	$10,243,517	$8,592,849	$6,920,032	$8,218,649	$9,750,260
Excess or (deficit) for the year	$-472,923	$-657,979	$-1,650,668	$119,126	$1,298,617	$1,531,611
Net assets or fund balances at beginning of year	$11,374,419	$10,901,496	$10,243,517	$6,800,906	$6,920,032	$8,218,649
Other changes in net assets or fund balances	$0	$0	$0	$0	$0	$0

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$2,743,367	$0	$0	$0
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$125,196	$0	$0	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$278,502	$0	$0	$0
Pension plan contributions not included above	$196,269	$0	$0	$0
Employee benefits not included above	$125,992	$0	$0	$0
Payroll taxes	$51,894	$0	$0	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$20,150	$0	$0	$0
Legal fees	$97,159	$0	$0	$0
Supplies	$17,125	$0	$0	$0
Telephone	$23,453	$0	$0	$0
Postage and shipping	$11,780	$0	$0	$0
Occupancy	$17,781	$0	$0	$0
Equipment rental and maintenance	$2,382	$0	$0	$0
Printing and publications	$528	$0	$0	$0
Travel	$31,385	$0	$0	$0
Conferences, conventions, and meetings	$23,686	$0	$0	$0
Interest	$147,460	$0	$0	$0
Depreciation, depletion, etc.	$390,763	$0	$0	$0
Other expenses not covered above	$1,181,862	$0	$0	$0

	2000	2001	2002	2005	2006	2007
Balance Sheets
Total assets	$10,952,326	$10,351,309	$8,732,392	$10,185,517	$11,138,344	$11,318,922
Cash - non-interest-bearing	$106,693	$71,505	$115,839	$0	$140,407	$45,002
Savings and temporary cash investments	$64,375	$172,285	$223,251	$641,997	$1,228,482	$1,812,007
Accounts receivable less allowance for doubtful accounts	$119,831	$100,774	$87,257	$336,119	$376,252	$321,115
Pledges receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0
Grants receivable	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)					$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0
Inventories for sale or use	$0	$0	$0	$0	$0	$0
Prepaid expenses and deferred charges	$14,741	$16,877	$12,101	$46,739	$37,125	$50,405
Investments - publicly-traded securities					$0	$26,501
Investments - other securities	$9,538,608	$6,740,114	$4,757,903	$0	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0
Investments - other	$0	$21,097	$20,987	$26,071	$0	$0
Land, buildings, and equipment less accumulated depreciation	$900,405	$3,184,946	$3,479,134	$9,106,640	$9,285,991	$9,012,127
Other assets, including program-related investments	$207,673	$43,711	$35,920	$27,951	$70,087	$51,765
Total liabilities	$50,830	$107,792	$139,543	$3,265,485	$2,919,695	$1,568,662
Accounts payable and accrued expenses	$50,830	$107,792	$139,543	$43,813	$52,170	$92,134
Grants payable	$0	$0	$0	$0	$0	$0
Deferred revenue	$0	$0	$0	$0	$0	$0
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$0	$0
Mortgages and other notes payable	$0	$0	$0	$3,218,296	$2,867,525	$1,476,528
Other liabilities	$0	$0	$0	$3,376	$0	$0
Total liabilities and net assets/fund balances	$10,952,326	$10,351,309	$8,732,392	$10,185,517	$11,138,344	$11,318,922
Total net assets or fund balances	$10,901,496	$10,243,517	$8,592,849	$6,920,032	$8,218,649	$9,750,260

	2000	2001	2002	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$0	$0	$0	$0	$0	$0
Total revenue, gains, and other support per audited financial statements	$0	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0	$0
Net unrealized gains on investments	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0

	2000	2001	2002	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$0	$0	$0	$0	$0	$0
Total expenses and losses per audited financial statements	$0	$0	$0	$0	$0	$0
Other revenue	$0	$0	$0	$0	$0	$0
Donated services and use of facilities	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0
Other expenses	$0	$0	$0	$0	$0	$0
Investment expenses	$0	$0	$0	$0	$0	$0
Other	$0	$0	$0	$0	$0	$0

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
40	$72,808	$0	$0
40	$52,388	$0	$0

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	6
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	No

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	Yes
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?	No
Did the organization make only in-house lobbying expenditures of $2,000 or less?	Yes
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?	No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?	No
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	No
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	14

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$63,724	$4,211,254
Program service revenue
Program service revenue 1	000000	$0	00	$0	$4,202,145
Program service revenue 2	000000	$0	00	$0	$0
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$63,724	$0
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$9,109

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is

	1999	2000	2001	2004	2005	2006
Support Schedule
Total	$0	$0	$0	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0	$0	$0	$0
Membership fees received	$0	$0	$0	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$0	$0	$0	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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17	Youth Employment Partnership Inc	2300 International Blvd, Oakland, CA 94601-1019	CA	1986-12	$3,463,202
18	Vallecitos C E T Inc	597 C St, Hayward, CA 94541-5027	CA	1976-11	$1,170,941
19	Ser-Jobs For Progress National Inc, Sta Monica Bay	9413 Cecilia St, Downey, CA 90241-4009	CA	1971-01	$434,071
20	Streetlights Production Assistant Program Inc	2800 Olympic Blvd Ste 2nd Fl, Santa Monica, CA 90404-4101	CA	1995-04	$405,494

Number of organizations performing similar types of work

Alaska	6
Alabama	2
Arkansas	3
Arizona	3
California	38
Colorado	3
Connecticut	3
District of Columbia	6
Delaware	1
Florida	12
Georgia	5
Hawaii	5
Iowa	2
Illinois	14
Indiana	6
Kansas	1
Kentucky	1
Louisiana	2
Massachusetts	9
Maryland	3
Maine	2
Michigan	11
Minnesota	3

Missouri	10
Mississippi	1
Montana	2
North Carolina	2
Nebraska	1
New Jersey	5
New Mexico	1
Nevada	4
New York	17
Ohio	8
Oklahoma	3
Oregon	12
Pennsylvania	13
Rhode Island	1
Tennessee	1
Texas	10
Utah	1
Virginia	5
Washington	7
Wisconsin	7
West Virginia	2
International	1

Total

255

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