International Union Of Operating Engineers Local 138 138 A & 138 B
International Union Of Operating Engineers Local 138 shows strong financial growth and asset accumulation with no reported officer compensation.
EIN: 110908470 · Farmingdale, NY · Updated: 2026-03-28
Is International Union Of Operating Engineers Local 138 138 A & 138 B Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
International Union Of Operating Engineers Local 138 138 A & 138 B directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About International Union Of Operating Engineers Local 138 138 A & 138 B
International Union Of Operating Engineers Local 138 138 A & 138 B (EIN: 110908470) is a nonprofit organization based in Farmingdale, NY. The organization reported total revenue of $5.6M and total assets of $6.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of International Union Of Operating Engineers Local 138 138 A & 138 B's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
International Union Of Operating Engineers Local 138 138 A & 138 B is a mid-size nonprofit that has been operating for 53 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 5.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $5.8M |
| Total Expenses | $4.3M |
| Surplus / Deficit | +$1.5M |
| Total Assets | $5.1M |
| Net Assets | $5.1M |
| Operating Margin | 26.0% |
| Months of Reserves | 14.5 months |
Financial Health Grade: A
In 2023, International Union Of Operating Engineers Local 138 138 A & 138 B reported a surplus of $1.5M with revenue exceeding expenses, holds 14.5 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), International Union Of Operating Engineers Local 138 138 A & 138 B's revenue has grown at a compound annual growth rate (CAGR) of 5.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +12.4% | +5.2% | +41.1% |
| 2022 | +12.2% | -2.3% | +41.6% |
| 2021 | -1.1% | +12.0% | +19.4% |
| 2020 | +8.2% | +4.1% | +44.6% |
| 2019 | +20.6% | +1.8% | +139.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 3000 |
| IRS Ruling Date | 1973 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates International Union Of Operating Engineers Local 138 138 A & 138 B with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, International Union Of Operating Engineers Local 138 138 A & 138 B allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $1.5M, with revenue exceeding expenses.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that executive leadership is not compensated through the union's funds, which is highly unusual for an organization of its size with over $5 million in annual revenue.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of International Union Of Operating Engineers Local 138 138 A & 138 B's IRS 990 filings:
- NTEE Code Unknown: Lack of a specific NTEE code makes it difficult to benchmark against similar organizations and understand its precise programmatic focus.
- Limited detailed expense breakdown: Without a functional expense breakdown (program, admin, fundraising), it's challenging to fully assess spending efficiency beyond overall expenses vs. revenue.
Strengths
The following positive indicators were identified for International Union Of Operating Engineers Local 138 138 A & 138 B:
- Strong Financial Growth: Revenue increased from $2,944,515 in 2014 to $5,751,988 in 2023.
- Significant Asset Accumulation: Assets grew from $500,531 in 2014 to $5,144,504 in 2023.
- Zero Liabilities: Reported $0 liabilities in recent filings (2020-2023), indicating excellent financial stability.
- No Officer Compensation: Consistently reported 0% officer compensation, suggesting high dedication of resources to the mission.
- Consistent Surpluses: Expenses generally lower than revenue, leading to consistent surpluses and asset growth.
Frequently Asked Questions about International Union Of Operating Engineers Local 138 138 A & 138 B
Is International Union Of Operating Engineers Local 138 138 A & 138 B a legitimate charity?
Based on AI analysis of IRS 990 filings, International Union Of Operating Engineers Local 138 138 A & 138 B (EIN: 110908470) some concerns. Mission Score: 90/100. 2 red flags identified, 5 strengths noted.
How does International Union Of Operating Engineers Local 138 138 A & 138 B spend its money?
International Union Of Operating Engineers Local 138 138 A & 138 B directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to International Union Of Operating Engineers Local 138 138 A & 138 B tax-deductible?
International Union Of Operating Engineers Local 138 138 A & 138 B is registered as a tax-exempt nonprofit (EIN: 110908470). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is International Union Of Operating Engineers Local 138 138 A & 138 B a good charity?
Based on the available financial data, the organization demonstrates strong financial health, consistent revenue growth, significant asset accumulation, and a remarkable practice of reporting 0% officer compensation. These factors suggest a well-managed and financially stable entity.
How has the organization's financial health changed over the last decade?
The organization's financial health has significantly improved, with revenue nearly doubling from $2,944,515 in 2014 to $5,751,988 in 2023, and assets growing tenfold from $500,531 to $5,144,504 over the same period. Liabilities have also been reduced to zero in recent years, indicating robust financial strengthening.
What is the significance of 0% officer compensation?
The consistent reporting of 0% officer compensation means that the organization's top leadership is not drawing salaries from the union's funds. This practice is highly commendable as it suggests that all revenue is directed towards the organization's mission and operational costs, rather than executive salaries.
Filing History
IRS 990 filing history for International Union Of Operating Engineers Local 138 138 A & 138 B showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), International Union Of Operating Engineers Local 138 138 A & 138 B's revenue has grown by 97.3%, moving from $2.9M to $5.8M. Total assets increased by 220.3% over the same period, from $1.6M to $5.1M. Total functional expenses rose by 42.4%, from $3.0M to $4.3M. In its most recent filing year (2023), International Union Of Operating Engineers Local 138 138 A & 138 B reported a surplus of $1.5M, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $5.8M | $4.3M | $5.1M | $0 | — | View 990 |
| 2022 | $5.1M | $4.0M | $3.6M | $0 | — | View 990 |
| 2021 | $4.6M | $4.1M | $2.6M | $0 | — | View 990 |
| 2020 | $4.6M | $3.7M | $2.2M | $0 | — | — |
| 2019 | $4.3M | $3.6M | $1.5M | $248K | — | View 990 |
| 2018 | $3.5M | $3.5M | $623K | $88K | — | View 990 |
| 2017 | $3.4M | $3.5M | $581K | $89K | — | View 990 |
| 2016 | $3.4M | $3.1M | $663K | $66K | — | View 990 |
| 2015 | $3.2M | $3.2M | $517K | $136K | — | View 990 |
| 2014 | $2.9M | $3.1M | $501K | $147K | — | View 990 |
| 2013 | $2.9M | $2.9M | $746K | $209K | — | View 990 |
| 2012 | $3.0M | $3.0M | $1.8M | $192K | — | View 990 |
| 2011 | $2.9M | $3.0M | $1.6M | $28K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $5.8M, expenses of $4.3M, and assets of $5.1M (revenue +12.4% year-over-year).
- 2022: Revenue of $5.1M, expenses of $4.0M, and assets of $3.6M (revenue +12.2% year-over-year).
- 2021: Revenue of $4.6M, expenses of $4.1M, and assets of $2.6M (revenue -1.1% year-over-year).
- 2020: Revenue of $4.6M, expenses of $3.7M, and assets of $2.2M (revenue +8.2% year-over-year).
- 2019: Revenue of $4.3M, expenses of $3.6M, and assets of $1.5M (revenue +20.6% year-over-year).
- 2018: Revenue of $3.5M, expenses of $3.5M, and assets of $623K (revenue +3.7% year-over-year).
- 2017: Revenue of $3.4M, expenses of $3.5M, and assets of $581K (revenue +1.5% year-over-year).
- 2016: Revenue of $3.4M, expenses of $3.1M, and assets of $663K (revenue +4.4% year-over-year).
- 2015: Revenue of $3.2M, expenses of $3.2M, and assets of $517K (revenue +9.1% year-over-year).
- 2014: Revenue of $2.9M, expenses of $3.1M, and assets of $501K (revenue +2.8% year-over-year).
- 2013: Revenue of $2.9M, expenses of $2.9M, and assets of $746K (revenue -4.6% year-over-year).
- 2012: Revenue of $3.0M, expenses of $3.0M, and assets of $1.8M (revenue +2.9% year-over-year).
- 2011: Revenue of $2.9M, expenses of $3.0M, and assets of $1.6M.
Data Sources and Methodology
This transparency report for International Union Of Operating Engineers Local 138 138 A & 138 B is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.