INTERNATIONAL UNION OF OPERATING: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL UNION OF OPERATING (EIN 38-0679790)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-05-16
IRS object ID
201621379349304207
Schema version
2014v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2016-05-16T11:28:00-05:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN381357951PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PLANTE & MORAN PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12601 CAMBRIDGE COURT STE 500AddressLine1Txt
CityAUBURN HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48326ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN380679790EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL UNION OF OPERATINGBusinessNameLine1Txt
Business Name Line2ENGINEERS' LOCAL 324BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone2484510324PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 HULET DRIVEAddressLine1Txt
CityBLOOMFIELD TOWNSHIPCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48302ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT PAGEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2484510324PhoneNum
Signature2016-05-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLYNNE HUISMANNPreparerPersonNm
PTINP00053811PTIN
Phone2483757100PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-08-17 19:52:53ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSCOTT PAGEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 HULET DRIVEAddressLine1Txt
CityBLOOMFIELD TOWNSHIPCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48302ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,537,964GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IUOE324.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Other Organization DscLABOR UNIONOtherOrganizationDsc
Formation1938FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTO 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 Body9VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee54TotalEmployeeCnt
Total Volunteers1TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$128,622PYContributionsGrantsAmt
CY Contributions Grants$657,245CYContributionsGrantsAmt
PY Program Service Revenue$11,407,239PYProgramServiceRevenueAmt
CY Program Service Revenue$13,872,929CYProgramServiceRevenueAmt
PY Investment Income-$7,142PYInvestmentIncomeAmt
CY Investment Income$10,090CYInvestmentIncomeAmt
PY Other Revenue$10,487PYOtherRevenueAmt
CY Other Revenue$5,783CYOtherRevenueAmt
PY Total Revenue$11,539,206PYTotalRevenueAmt
CY Total Revenue$14,546,047CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$120,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$7,500PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$15,000CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,911,952PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,232,881CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,549,156PYOtherExpensesAmt
CY Other Expenses$5,213,766CYOtherExpensesAmt
PY Total Expenses$9,468,608PYTotalExpensesAmt
CY Total Expenses$11,581,647CYTotalExpensesAmt
PY Revenues Less Expenses$2,070,598PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,964,400CYRevenuesLessExpensesAmt
Total Assets BOY$7,111,927TotalAssetsBOYAmt
Total Assets EOY$10,356,812TotalAssetsEOYAmt
Total Liabilities BOY$41,213TotalLiabilitiesBOYAmt
Total Liabilities EOY$95,546TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,070,714NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,261,266NetAssetsOrFundBalancesEOYAmt
MissionTO 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescLABOR ORGANIZATION FORMED FOR THE PURPOSE OF ADVANCING THE INTEREST OF APPROXIMATELY 13,900 MEMBERS WITH RESPECT TO WAGES, BENEFITS, AND WORKING CONDITIONSDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document25IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee54EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri Discl0NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCOTT HARTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2484510324PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 HULET DRIVEAddressLine1Txt
CityBOOMFIELD TOWNSHIPCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48302ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DANIEL L BOONE
VICE PRESIDENT - DIRECTOR50.0014.00Yes (X)Yes (X)$105,267$0$59,589
DERRICK SANDERS
TRUSTEE45.000.00Yes (X)$82,009$0$56,125
DOUGLAS STOCKWELL
BUSINESS MANAGER50.0014.50Yes (X)Yes (X)$148,010$0$61,919
JIM ARINI
TREASURER45.003.00Yes (X)Yes (X)$76,350$0$55,531
KEN DOMBROW
FINANCIAL SECRETARY50.0015.50Yes (X)Yes (X)$121,549$0$61,505
LEE GRAHAM
TRUSTEE1.0050.00Yes (X)$0$122,022$53,296
SAM HOUSTON
TRUSTEE45.000.00Yes (X)$105,267$0$58,095
SCOTT PAGE
PRESIDENT50.002.00Yes (X)Yes (X)$105,267$0$59,579
THOMAS SCOTT
RECORDING CORR. SECRETARY50.003.50Yes (X)Yes (X)$105,267$0$59,589
SCOTT HART
CFO45.0015.00Yes (X)$76,350$0$55,531
MIKE BARTHOLOMEW
AUDITOR40.000.00Yes (X)$82,009$0$56,125
TODD MCGREGOR
AUDITOR40.000.00Yes (X)$82,009$0$56,126
STEVE SAUNDERS
AUDITOR40.000.00Yes (X)$82,009$0$56,125
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,171,363TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$122,022TotReportableCompRltdOrgAmt
Total Other Compensation$749,135TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SACHS WALDMAN PROFESSIONAL CORPORATIONBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line12211 EAST JEFFERSON SUITE 200AddressLine1Txt
CityDETROITCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48207ZIPCd
FieldValueIRS element (for citing)
ServicesLEGAL SERVICESServicesDesc
Compensation$335,025CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$657,245AllOtherContributionsAmt
Total Contributions$657,245TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES813930$13,734,154$13,734,154
RENTAL REVENUE FROM RELATED PARTI531120$104,144$104,144
OTHER RELATED REVENUE900099$24,340$24,340
HIRING HALL FEE561000$10,291$10,291
FieldValueIRS element (for citing)
Total Program Service Revenue$13,872,929TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$129TotalRevenueColumnAmt
Exclusion$129ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$4,557RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$4,557RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,557TotalRevenueColumnAmt
Exclusion$4,557ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other-$9,961OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$9,961OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,961TotalRevenueColumnAmt
Exclusion$9,961ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$3,104FundraisingGrossIncomeAmt
Fundraising Direct Expenses$1,878FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,226TotalRevenueColumnAmt
Exclusion$1,226ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,546,047TotalRevenueColumnAmt
Related Or Exempt Func Income$13,872,929RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$15,873ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$120,000TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$15,000TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$2,042,518TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,416,821TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$593,770TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$852,449TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$327,323TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$415,374TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$36,380TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$77,419TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$396,750TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$386,682TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$225,963TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$135,920TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$39,852TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$2,044TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$487,559TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$106,287TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PER CAPITA TAXES TO NAT$2,104,090
VEHICLE LEASE EXPENSE$272,931
BUSINESS REPRESENTATIVE$212,717
ELECTION EXPENSES$80,689

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$233,109TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,581,647TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,011,361BOYAmt
EOY$6,256,277EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$105,843BOYAmt
EOY$149,032EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,201BOYAmt
EOY$10,091EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$74,902BOYAmt
EOY$121,196EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,003,994LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,183,778LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,914,620BOYAmt
EOY$3,820,216EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,111,927BOYAmt
EOY$10,356,812EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,679BOYAmt
EOY$194EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$30,534BOYAmt
EOY$95,352EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$41,213BOYAmt
EOY$95,546EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,070,714BOYAmt
EOY$10,261,266EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,070,714BOYAmt
EOY$10,261,266EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,111,927BOYAmt
EOY$10,356,812EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$2,964,400ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$226,152OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$723,976OtherCostOrOtherBasisAmt
Book Value$723,976BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,080,808OtherCostOrOtherBasisAmt
Depreciation$2,473,382DepreciationAmt
Book Value$2,607,426BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$185,871OtherCostOrOtherBasisAmt
Depreciation$52,235DepreciationAmt
Book Value$133,636BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$966,729OtherCostOrOtherBasisAmt
Depreciation$652,723DepreciationAmt
Book Value$314,006BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$46,610OtherCostOrOtherBasisAmt
Depreciation$5,438DepreciationAmt
Book Value$41,172BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,820,216TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDescAmtAmt
MESC WITHHOLDING$3,690
FEDERAL WITHHOLDING$16,466
STATE INCOME TAXES WITHHOLDING$10,090
OTHER ACCRUED LIABILITIES$36,345
SHORT TERM NOTE PAYABLE$6,722
LONG TERM NOTE PAYABLE$22,039
FieldValueIRS element (for citing)
Total Liability$95,352TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE UNION QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE UNION AND RECOGNIZE A TAX LIABILITY IF THE UNION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE UNION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 HULET DRIVEAddressLine1Txt
CityBLOOMFIELD TOWNSHIPCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48302ZIPCd
FieldValueIRS element (for citing)
Recipient EIN386082362RecipientEIN
IRC Section501(C)(2)IRCSectionDesc
Cash Grant$120,000CashGrantAmt
Valuation Method UsedCASHValuationMethodUsedDesc
Purpose Of GrantAMOUNTS PAID TO ASSIST WITH PROPERTY TAXES, UTILITIES AND OTHER GENERAL EXPENSES FOR THE BUILDING CORPORATION.PurposeOfGrantTxt
FieldValueIRS element (for citing)
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE 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

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DANIEL L BOONE
VICE PRESIDENT - DIRECTOR$105,267$0$0$0$0$0$43,545$0$16,044$0$164,856$0$0$0
DOUGLAS STOCKWELL
BUSINESS MANAGER$148,010$0$0$0$0$0$45,875$0$16,044$0$209,929$0$0$0
KEN DOMBROW
FINANCIAL SECRETARY$121,549$0$0$0$0$0$45,461$0$16,044$0$183,054$0$0$0
LEE GRAHAM
TRUSTEE$0$122,022$0$0$0$0$0$30,100$0$23,196$0$175,318$0$0
SAM HOUSTON
TRUSTEE$105,267$0$0$0$0$0$42,231$0$15,864$0$163,362$0$0$0
SCOTT PAGE
PRESIDENT$105,267$0$0$0$0$0$43,535$0$16,044$0$164,846$0$0$0
THOMAS SCOTT
RECORDING CORR. SECRETARY$105,267$0$0$0$0$0$43,545$0$16,044$0$164,856$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHERE 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 7BMEMBERSHIP 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 11THE 990 IS REVIEWED BY THE UNION'S CFO BEFORE BEING FILED.
FORM 990, PART VI, SECTION B, LINE 15THE 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 19THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
FORM 990, PART XI, LINE 9:CHANGES IN PRIOR YEAR FINANCIAL STATEMENT BALANCES 226,152.
FORM 990, PART XII, LINE 2C:THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (14 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationInd
OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302386082362HOLD TITLE AND MAINTAIN REAL ESTATEMI501(C)(2)Yes (1)
OPERATING ENGINEERS LOCAL 324 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383237248TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERSMI527Yes (1)
IUOE LOCAL 324 HEALTH & WELFARE FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302382243531TO PROVIDE HEALTH BENEFITS TO MEMBERSMI501(C)(9)0
IUOE LOCAL 324 RETIREMENT TRUST FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383685356TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)0
IUOE LOCAL 324 STATIONARY ENGINEERS
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302237109957TO PROVIDE TRAINING PROGRAMS FOR MEMBERSMI501(C)(5)0
BUILDING CORPORATION OF THE IUOE LOCAL 324 STATIONARY ENGINEERS' FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302800702994TO HOLD AND OPERATE THE BUILDING LOCATED AT 1550 HOWARD ST, DETROIT, MIMI501(C)(2)0
OPERATING ENGINEERS' LOCAL 324 PENSION FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302381900637TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)0
OPERATING ENGINEERS' LOCAL 324 RETIREE BENEFIT FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302382342972TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)0
OPERATING ENGINEERS' LOCAL 324 DEFINED CONTRIBUTION FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383386104TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)0
OPERATING ENGINEERS' LOCAL 324 VACATION AND HOLIDAY FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302386195525TO PROVIDE VACATION BENEFITS FOR MEMBERSMI501(C)(9)0
OEPT REALTY HOLDING COMPANY
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383037205TO ACT AS TITLE HOLDING COMPANY FOR AN INVESTMENT OF A RELATED FUNDMI501(C)(2)0
OPERATING ENGINEERS' LOCAL 324 HEALTH CARE PLAN
700 TOWER DRIVE SUITE 300TROYMI480982808381940673TO PROVIDE HEALTH BENEFITS TO MEMBERSMI501(C)(9)0
OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302382872986TO DISSEMINATE PROMOTIONAL MATERIALS AND INFO TO ARCHITECTS AND ENGINEERSMI501(C)(5)0
OPERATING ENGINEERS' LOCAL 324 JOURNEYMAN AND APPRENTICE TRAINING FUND INC
275 E HIGHLAND ROADHOWELLMI48843383215444TO PROVIDE CONTINUING EDUCATION OPPORTUNITIESMI501(C)(2)0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION
B$120,000CASH PAID
BUILDING CORPORATION OF THE IUOE LOCAL 324 STATIONARY ENGINEERS' FUND
K$50,487CASH PAID
IUOE LOCAL 324 STATIONARY ENGINEERS
B$1,200CASH PAID

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