Operating Engineers Local 14 14 B Training Fund

Operating Engineers Local 14 14 B Training Fund faces multi-year operating deficits, drawing down assets despite zero officer compensation.

EIN: 136318522 · Flushing, NY · NTEE: J220 · Updated: 2026-03-28

$3.8MRevenue

$12.5MAssets

70/100Mission Score (Good)

J220

About Operating Engineers Local 14 14 B Training Fund

Operating Engineers Local 14 14 B Training Fund (EIN: 136318522) is a nonprofit organization based in Flushing, NY, classified under NTEE code J220. The organization reported total revenue of $3.8M and total assets of $12.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Operating Engineers Local 14 14 B Training Fund's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Operating Engineers Local 14 14 B Training Fund demonstrates a consistent commitment to its mission of providing training, as evidenced by its program service expenses. However, the organization has experienced a trend of expenses exceeding revenue in recent years, leading to a decline in its asset base. For instance, in fiscal year 2023, expenses were $3,922,377 against revenues of $2,403,973, resulting in a deficit. This pattern has been observed since at least fiscal year 2020, where expenses were $3,374,688 compared to revenues of $2,388,637. While the organization maintains a substantial asset base of $13,704,112 in 2023, the sustained operational deficits warrant attention to ensure long-term financial stability.

The organization's transparency appears strong regarding executive compensation, reporting 0% officer compensation across all available filings, which is a positive indicator for donor trust. The NTEE code J220 (Labor Unions and Auxiliaries) suggests a focus on workforce development and training, aligning with its name. However, without a detailed breakdown of functional expenses (program, administrative, fundraising) from the provided data, a precise assessment of spending efficiency is challenging. The consistent decline in assets from a peak of $19,250,985 in 2018 to $13,704,112 in 2023, while still substantial, indicates a need for strategic financial planning to reverse this trend.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Operating Engineers Local 14 14 B Training Fund with a Mission Score of 70 out of 100 (Good). 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, Operating Engineers Local 14 14 B Training Fund 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.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation, which is highly favorable for an organization of its size with assets exceeding $13 million.

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 Operating Engineers Local 14 14 B Training Fund's IRS 990 filings:

Consistent operational deficits: Expenses have exceeded revenue in multiple recent fiscal periods (e.g., 2023, 2022, 2021, 2020).
Declining asset base: Total assets have decreased from $19,250,985 in 2018 to $13,704,112 in 2023.

Strengths

The following positive indicators were identified for Operating Engineers Local 14 14 B Training Fund:

Zero officer compensation: No compensation reported for officers across all available filings, indicating strong financial stewardship in this area.
Substantial asset base: Despite recent declines, the organization maintains over $13 million in assets, providing a buffer for operations.
Clear mission focus: The organization's name and NTEE code (J220) clearly indicate a focus on training and workforce development.

Frequently Asked Questions about Operating Engineers Local 14 14 B Training Fund

Why have expenses consistently exceeded revenue in recent years?

Since fiscal year 2020, the organization has reported expenses greater than revenue, for example, $3,922,377 in expenses versus $2,403,973 in revenue in 2023. This trend has led to a decline in assets.

What is the plan to address the declining asset base?

The organization's assets have decreased from a high of $19,250,985 in 2018 to $13,704,112 in 2023, suggesting a need for a strategy to stabilize or grow its financial reserves.

What are the specific program activities funded by the expenses?

While the organization's name suggests training, a detailed breakdown of program activities and their associated costs would provide greater insight into how the $3.9 million in expenses (2023) is utilized.

Filing History

IRS 990 filing history for Operating Engineers Local 14 14 B Training Fund showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Operating Engineers Local 14 14 B Training Fund's revenue has declined by 18.8%, moving from $3.0M to $2.4M. Total assets increased by 8.1% over the same period, from $12.7M to $13.7M. Total functional expenses rose by 154.3%, from $1.5M to $3.9M. In its most recent filing year (2023), Operating Engineers Local 14 14 B Training Fund reported a deficit of $1.5M, with expenses exceeding revenue. The organization holds $55K in liabilities against $13.7M in assets (debt-to-asset ratio: 0.4%), resulting in net assets of $13.6M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$2.4M	$3.9M	$13.7M	$55K	—	View 990
2022	$2.3M	$3.7M	$15.3M	$104K	—	View 990
2021	$2.7M	$3.8M	$16.8M	$166K	—	—
2020	$2.4M	$3.4M	$18.1M	$276K	—	View 990
2019	$3.0M	$3.2M	$18.9M	$73K	—	View 990
2018	$3.0M	$2.9M	$19.3M	$283K	—	View 990
2017	$3.1M	$2.5M	$19.1M	$188K	—	View 990
2016	$3.2M	$2.0M	$18.5M	$167K	—	View 990
2015	$3.0M	$1.9M	$17.2M	$69K	—	View 990
2014	$2.7M	$1.8M	$16.1M	$28K	—	View 990
2013	$3.0M	$1.8M	$15.2M	$27K	—	View 990
2012	$3.0M	$1.7M	$14.0M	$144K	—	View 990
2011	$3.0M	$1.5M	$12.7M	$102K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $2.4M, expenses of $3.9M, and assets of $13.7M (revenue +4.8% year-over-year).
2022: Revenue of $2.3M, expenses of $3.7M, and assets of $15.3M (revenue -14.4% year-over-year).
2021: Revenue of $2.7M, expenses of $3.8M, and assets of $16.8M (revenue +12.2% year-over-year).
2020: Revenue of $2.4M, expenses of $3.4M, and assets of $18.1M (revenue -19.7% year-over-year).
2019: Revenue of $3.0M, expenses of $3.2M, and assets of $18.9M (revenue +0.4% year-over-year).
2018: Revenue of $3.0M, expenses of $2.9M, and assets of $19.3M (revenue -5.0% year-over-year).
2017: Revenue of $3.1M, expenses of $2.5M, and assets of $19.1M (revenue -3.9% year-over-year).
2016: Revenue of $3.2M, expenses of $2.0M, and assets of $18.5M (revenue +9.7% year-over-year).
2015: Revenue of $3.0M, expenses of $1.9M, and assets of $17.2M (revenue +8.8% year-over-year).
2014: Revenue of $2.7M, expenses of $1.8M, and assets of $16.1M (revenue -9.1% year-over-year).
2013: Revenue of $3.0M, expenses of $1.8M, and assets of $15.2M (revenue -1.4% year-over-year).
2012: Revenue of $3.0M, expenses of $1.7M, and assets of $14.0M (revenue +2.5% year-over-year).
2011: Revenue of $3.0M, expenses of $1.5M, and assets of $12.7M.

Data Sources and Methodology

This transparency report for Operating Engineers Local 14 14 B Training Fund 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.