INTERNATIONAL UNION OF OPERATING: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL UNION OF OPERATING (EIN 38-0679790)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-05-13
IRS object ID: 202231339349309178
Schema version: 2020v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-05-13T16:32:42-05:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	381357951	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PLANTE & MORAN PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2601 CAMBRIDGE CT STE 500	AddressLine1Txt
City	AUBURN HILLS	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48326	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	380679790	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INTERNATIONAL UNION OF OPERATING	BusinessNameLine1Txt
Business Name Line2	ENGINEERS' LOCAL 324	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	INTE	BusinessNameControlTxt
Phone	2484510324	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	500 HULET DRIVE	AddressLine1Txt
City	BLOOMFIELD TOWNSHIP	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48302	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SCOTT HART	PersonNm
Person Title	CFO OPERATING ENGINEERS	PersonTitleTxt
Phone	2484510324	PhoneNum
Signature	2022-05-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SCOTT	PersonFirstNm
Person Last	HART	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID LOWENTHAL	PreparerPersonNm
PTIN	P00378651	PTIN
Phone	2483757100	PhoneNum
Preparation	2022-05-13	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SCOTT HART	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	500 HULET DRIVE	AddressLine1Txt
City	BLOOMFIELD TOWNSHIP	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48302	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$17,438,089	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.OE324.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Other Organization Dsc	LABOR UNION	OtherOrganizationDsc
Formation	1938	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	TO ANTICIPATE FOR, AND CAPITALIZE ON THE EVER-CHANGING ECONOMIC, SOCIAL, POLITICAL AND LEGAL CHALLENGES FACING OUR UNION; TO PROVIDE AN UNMATCHED LEVEL OF SERVICES TO MEMBERS THROUGH A DEDICATED, LOYAL TEAM OF PROFESSIONALS.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	58	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$16,607,603	PYProgramServiceRevenueAmt
CY Program Service Revenue	$17,358,374	CYProgramServiceRevenueAmt
PY Investment Income	$102,826	PYInvestmentIncomeAmt
CY Investment Income	$72,492	CYInvestmentIncomeAmt
PY Other Revenue	$246,798	PYOtherRevenueAmt
CY Other Revenue	-$663	CYOtherRevenueAmt
PY Total Revenue	$16,957,227	PYTotalRevenueAmt
CY Total Revenue	$17,430,203	CYTotalRevenueAmt
PY Grants And Similar Paid	$70,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$106,109	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$5,000	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$10,524,013	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,258,573	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$7,084,539	PYOtherExpensesAmt
CY Other Expenses	$5,916,718	CYOtherExpensesAmt
PY Total Expenses	$17,683,552	PYTotalExpensesAmt
CY Total Expenses	$14,281,400	CYTotalExpensesAmt
PY Revenues Less Expenses	-$726,325	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,148,803	CYRevenuesLessExpensesAmt
Total Assets BOY	$15,295,471	TotalAssetsBOYAmt
Total Assets EOY	$18,468,865	TotalAssetsEOYAmt
Total Liabilities BOY	$38,042	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$62,633	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$15,257,429	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$18,406,232	NetAssetsOrFundBalancesEOYAmt
Mission	TO ANTICIPATE FOR, AND CAPITALIZE ON THE EVER-CHANGING ECONOMIC, SOCIAL, POLITICAL AND LEGAL CHALLENGES FACING OUR UNION; TO PROVIDE AN UNMATCHED LEVEL OF SERVICES TO MEMBERS THROUGH A DEDICATED, LOYAL TEAM OF PROFESSIONALS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	LABOR ORGANIZATION FORMED FOR THE PURPOSE OF ADVANCING THE INTEREST OF APPROXIMATELY 14,394 MEMBERS WITH RESPECT TO WAGES, BENEFITS, AND WORKING CONDITIONS	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	140	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	58	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	Yes (1)	NondeductibleContributionsInd
Nondeductible Contri Discl	0	NondeductibleContriDisclInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SCOTT HART	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2484510324	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	500 HULET DRIVE	AddressLine1Txt
City	BOOMFIELD TOWNSHIP	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48302	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DOUGLAS STOCKWELL
BUSINESS MANAGER	50.00	9.50	Yes (X)	Yes (X)	$149,110	$0	$72,835
KEN DOMBROW
PRESIDENT	48.50	10.50	Yes (X)	Yes (X)	$131,497	$0	$72,835
LEE GRAHAM
CHAIRMAN/TREASURER	1.00	49.00	Yes (X)	Yes (X)	$127,410	$0	$72,835
JEFF MCCARTHY
RECORDING CORR. SECRETARY	50.00	4.50	Yes (X)	Yes (X)	$122,781	$0	$72,835
HEATH SALISBURY
FINANCIAL SECRETARY	45.00	5.00	Yes (X)	Yes (X)	$122,781	$0	$72,835
JOE SCHIPPA
TRUSTEE	45.00	1.00	Yes (X)		$99,292	$0	$68,437
MATT EVERLY
VICE PRESIDENT	45.00	3.00	Yes (X)	Yes (X)	$101,673	$0	$35,759
DANIEL L BOONE
VICE PRESIDENT- PART YEAR	45.00	5.00	Yes (X)	Yes (X)	$35,235	$0	$23,137
ZANE HUBBARD
TRUSTEE- PART YEAR	45.00	1.00	Yes (X)		$28,422	$0	$20,012
JOHN OSIKA
TRUSTEE	2.00	50.00	Yes (X)		$0	$131,323	$87,449
TONY BOLANOWSKI
TRUSTEE	45.00	2.00	Yes (X)		$99,292	$0	$68,437
JOHN SARAFIN
AUDITOR	40.00	0.00	Yes (X)		$99,076	$0	$68,399
KERMIT BURKE
AUDITOR	45.00	1.00		Yes (X)	$99,076	$0	$68,399
GEORGE EDWARDSEN
AUDITOR	40.00	5.00		Yes (X)	$99,076	$0	$68,399
SCOTT HART
CFO	44.00	11.00		Yes (X)	$93,676	$0	$67,454

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,408,397	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$131,323	TotReportableCompRltdOrgAmt
Total Other Compensation	$940,057	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	6	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
SULLIVAN WARD ASHER - LEGAL FEES
25800 NORTHWESTERN HIGHWAY 1000 MA	SOUTHFIELD	MI	48075	LEGAL SERVICES	$362,900
NICKELHOFF & WIDICK PLLC
333 W FORT ST SUITE 1400	DETROIT	MI	48226	LEGAL SERVICES	$130,676

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES	813930	$17,167,130	$17,167,130
MEMBER ACTIVITIES	900099	$174,244	$174,244
RENTAL REVENUE FROM RELATED PARTI	531120	$17,000	$17,000

Field	Value	IRS element (for citing)
Total Program Service Revenue	$17,358,374	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$72,492	TotalRevenueColumnAmt
Exclusion	$72,492	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$4,750	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$4,750	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,750	TotalRevenueColumnAmt
Exclusion	$4,750	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$2,473	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$7,886	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$5,413	TotalRevenueColumnAmt
Exclusion	-$5,413	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,430,203	TotalRevenueColumnAmt
Related Or Exempt Func Income	$17,358,374	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$71,829	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$106,109	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,259,159	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,437,861	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,561,990	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$626,090	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$373,473	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$560,796	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$39,010	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$165,912	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$171,010	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$374,667	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$345,381	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$76,993	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$32,235	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$236,017	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$227,322	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
PER CAPITA TAXES TO NAT	$2,572,525
VEHICLE LEASE EXPENSE	$403,553
BUSINESS REPRESENTATIVE	$162,654
INDUSTRY REPORTS AND DU	$121,808

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$426,835	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,281,400	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$8,276,576	BOYAmt
EOY	$10,551,085	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$454,343	BOYAmt
EOY	$521,334	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$29,977	BOYAmt
EOY	$49,774	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$2,000,000	BOYAmt
EOY	$2,000,000	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$161,550	BOYAmt
EOY	$108,866	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$10,764,337	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,526,531	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,373,025	BOYAmt
EOY	$5,237,806	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,295,471	BOYAmt
EOY	$18,468,865	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$38,042	BOYAmt
EOY	$62,633	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$38,042	BOYAmt
EOY	$62,633	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,257,429	BOYAmt
EOY	$18,406,232	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,257,429	BOYAmt
EOY	$18,406,232	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,295,471	BOYAmt
EOY	$18,468,865	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,148,803	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (1)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (1)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$836,051	OtherCostOrOtherBasisAmt
Book Value	$836,051	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,676,931	OtherCostOrOtherBasisAmt
Depreciation	$1,041,329	DepreciationAmt
Book Value	$2,635,602	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,243,703	OtherCostOrOtherBasisAmt
Depreciation	$3,194,821	DepreciationAmt
Book Value	$48,882	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,111,339	OtherCostOrOtherBasisAmt
Depreciation	$1,042,772	DepreciationAmt
Book Value	$68,567	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,896,313	OtherCostOrOtherBasisAmt
Depreciation	$247,609	DepreciationAmt
Book Value	$1,648,704	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,237,806	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OTHER ACCRUED LIABILITIES	Desc
Amt	$62,633	Amt

Field	Value	IRS element (for citing)
Total Liability	$62,633	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$17,438,089	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$17,438,089	RevenueSubtotalAmt
Other Revenues Not Included	-$7,886	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$7,886	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$17,430,203	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$14,289,286	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$7,886	OtherExpensesIncludedAmt
Expenses Not Reported	$7,886	ExpensesNotReportedAmt
Expenses Subtotal	$14,281,400	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$14,281,400	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 4B - OTHER ADJUSTMENTS:	COST OF GOODS SOLD -7,886.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 7,886.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION
500 HULET DRIVE	BLOOMFIELD TOWNSHIP	MI	48302	386082362	501(C)(2)	$43,189	AMOUNTS PAID TO ASSIST WITH PROPERTY TAXES, UTILITIES AND OTHER GENERAL EXPENSES FOR THE BUILDING CORPORATION.
OPERATING ENGINEERS NATIONAL CHARITY FUND
1125 17TH ST NW	WASHINGTON	DC	20036	260272760	501(C)(3)	$50,000	CHARITY FUND DONATION
MARCH OF DIMES INC
1550 CRYSTAL DR SUITE 1300	ARLINGTON	VA	22202	131846366	501(C)(3)	$5,000	CHARITY FUND DONATION

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt
Total Other Org	1	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION PROVIDED CONTRIBUTIONS TO THE OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION TO COVER GENERAL OPERATING EXPENSES. THE CFO OF THIS ORGANIZATION ALSO MONITORS THE ACTIVITY OF THE BUILDING CORPORATION INCLUDING REVIEWING INVOICES AND OTHER SUPPORTING DOCUMENTATION IN ORDER TO VERIFY THAT EXPENSES ARE PROPER PRIOR TO APPROVING PAYMENT.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DOUGLAS STOCKWELL
BUSINESS MANAGER	$149,110	$0	$0	$0	$0	$0	$55,845	$0	$16,990	$0	$221,945	$0	$0	$0
KEN DOMBROW
PRESIDENT	$131,497	$0	$0	$0	$0	$0	$55,845	$0	$16,990	$0	$204,332	$0	$0	$0
LEE GRAHAM
CHAIRMAN/TREASURER	$127,410	$0	$0	$0	$0	$0	$55,845	$0	$16,990	$0	$200,245	$0	$0	$0
JEFF MCCARTHY
RECORDING CORR. SECRETARY	$122,781	$0	$0	$0	$0	$0	$55,845	$0	$16,990	$0	$195,616	$0	$0	$0
HEATH SALISBURY
FINANCIAL SECRETARY	$122,781	$0	$0	$0	$0	$0	$55,845	$0	$16,990	$0	$195,616	$0	$0	$0
JOE SCHIPPA
TRUSTEE	$99,292	$0	$0	$0	$0	$0	$51,887	$0	$16,550	$0	$167,729	$0	$0	$0
TONY BOLANOWSKI
TRUSTEE	$99,292	$0	$0	$0	$0	$0	$51,887	$0	$16,550	$0	$167,729	$0	$0	$0
KERMIT BURKE
AUDITOR	$99,076	$0	$0	$0	$0	$0	$51,849	$0	$16,550	$0	$167,475	$0	$0	$0
GEORGE EDWARDSEN
AUDITOR	$99,076	$0	$0	$0	$0	$0	$51,849	$0	$16,550	$0	$167,475	$0	$0	$0
JOHN SARAFIN
AUDITOR	$99,076	$0	$0	$0	$0	$0	$51,849	$0	$16,550	$0	$167,475	$0	$0	$0
SCOTT HART
CFO	$93,676	$0	$0	$0	$0	$0	$50,904	$0	$16,550	$0	$161,130	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	THERE ARE GENERAL ELECTIONS HELD EVERY THREE YEARS. ALL CONSTITUTIONAL OFFICERS ARE PLACED VIA ELECTION BY THE MEMBERS. THE CONSTITUTIONAL OFFICERS MAKE UP THE EXECUTIVE BOARD AND THE GOVERNING BODY OF THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7B	MEMBERSHIP APPROVAL IS PERFORMED AT MONTHLY MEMBERSHIP MEETINGS WHERE THE EXECUTIVE BOARD MEETING MINUTES ARE READ AND APPROVED BY THE GENERAL MEMBERSHIP. SHOULD AN ITEM BE IN DISPUTE, THE MEMBERSHIP HAS THE AUTHORITY TO REJECT THE EXECUTIVE BOARD'S DECISION VIA AN OPEN FORUM VOTE.
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS REVIEWED BY CFO OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS BEFORE BEING FILED.
FORM 990, PART VI, SECTION B, LINE 15	THE CFO REVIEWS ALL PAYROLL RELATED TRANSACTIONS, INCLUDING COMPENSATION. EMPLOYEE COMPENSATION IS DETERMINED FROM NEGOTIATED UNION CONTRACTS. THE CFO IS INDEPENDENT OF THE PAYROLL SYSTEM. THE GENERAL VICE PRESIDENT ESTABLISHES COMPENSATION FOR THE CFO AND OFFICERS. REVIEW INCLUDES CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. THE PROCESS DOES NOT INCLUDE A REVIEW OF COMPARABILITY DATA.
FORM 990, PART VI, SECTION C, LINE 19	THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
FORM 990, PART XII, LINE 2B:	AS OF THE DUE DATE OF THE FEDERAL 990 FOR INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324, AN AUDIT OF THE FINANCIAL STATEMENTS IS CURRENTLY IN PROCESS AND WILL BE COMPLETED SHORTLY AFTER THE RETURN HAS BEEN FILED.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Controlled OrganizationControlledOrganizationInd	Public Charity StatusPublicCharityStatusTxt
OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE
500 HULET DRIVE	BLOOMFIELD TOWNSHIP	MI	48302	382872986	TO DISSEMINATE PROMOTIONAL MATERIALS AND INFO TO ARCHITECTS AND ENGINEERS	MI	501(C)(5)	0
OEPT REALTY HOLDING COMPANY
500 HULET DRIVE	BLOOMFIELD TOWNSHIP	MI	48302	383037205	TO ACT AS TITLE HOLDING COMPANY FOR AN INVESTMENT OF A RELATED FUND	MI	501(C)(2)	0
OPERATING ENGINEERS' LOCAL 324 JOURNEYMAN AND APPRENTICE TRAINING FUND INC
275 E HIGHLAND ROAD	HOWELL	MI	48843	383215444	TO PROVIDE CONTINUING EDUCATION OPPORTUNITIES	MI	501(C)(3)	0	LINE 2
OPERATING ENGINEERS LOCAL 324 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE
500 HULET DRIVE	BLOOMFIELD TOWNSHIP	MI	48302	383237248	TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERS	MI	527	Yes (1)
OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION
500 HULET DRIVE	BLOOMFIELD TOWNSHIP	MI	48302	386082362	HOLD TITLE AND MAINTAIN REAL ESTATE	MI	501(C)(2)	Yes (1)
OPERATING ENGINEERS' LOCAL 324 INDUSTRY LABOR MANAGEMENT COMMITTEE
500 HULET DRIVE	BLOOMFIELD TOWNSHIP	MI	48302	845098894	TO IMPROVE COMMUNICATION BETWEEN REPS OF UNION, EMPLOYER, AND ASSOCIATION	MI	501(C)(5)	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	B	TransactionTypeTxt
Involved	$43,189	InvolvedAmt
Method Of Amount Determination	CASH PAID	MethodOfAmountDeterminationTxt