2016-05-16T11:28:00-05:00 2015-06-30 381357951 PLANTE & MORAN PLLC 2601 CAMBRIDGE COURT STE 500 AUBURN HILLS MI 48326 990 2014-07-01 380679790 INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 INTE 2484510324 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 SCOTT PAGE PRESIDENT 2484510324 2016-05-13 1 LYNNE HUISMANN P00053811 2483757100 2014 2016-08-17 19:52:53Z SCOTT PAGE 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 14537964 0 X WWW.IUOE324.ORG X LABOR UNION 1938 MI 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. 9 1 54 1 0 0 128622 657245 11407239 13872929 -7142 10090 10487 5783 11539206 14546047 0 120000 7500 15000 4911952 6232881 0 0 0 4549156 5213766 9468608 11581647 2070598 2964400 7111927 10356812 41213 95546 7070714 10261266 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. 0 0 LABOR ORGANIZATION FORMED FOR THE PURPOSE OF ADVANCING THE INTEREST OF APPROXIMATELY 13,900 MEMBERS WITH RESPECT TO WAGES, BENEFITS, AND WORKING CONDITIONS 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 25 0 1 54 1 0 0 0 0 1 0 0 X 9 1 0 0 0 0 1 1 1 1 1 0 0 0 1 1 0 0 0 0 0 0 X SCOTT HART 2484510324 500 HULET DRIVE BOOMFIELD TOWNSHIP MI 48302 DANIEL L BOONE VICE PRESIDENT - DIRECTOR 50.00 14.00 X X 105267 0 59589 DERRICK SANDERS TRUSTEE 45.00 0.00 X 82009 0 56125 DOUGLAS STOCKWELL BUSINESS MANAGER 50.00 14.50 X X 148010 0 61919 JIM ARINI TREASURER 45.00 3.00 X X 76350 0 55531 KEN DOMBROW FINANCIAL SECRETARY 50.00 15.50 X X 121549 0 61505 LEE GRAHAM TRUSTEE 1.00 50.00 X 0 122022 53296 SAM HOUSTON TRUSTEE 45.00 0.00 X 105267 0 58095 SCOTT PAGE PRESIDENT 50.00 2.00 X X 105267 0 59579 THOMAS SCOTT RECORDING CORR. SECRETARY 50.00 3.50 X X 105267 0 59589 SCOTT HART CFO 45.00 15.00 X 76350 0 55531 MIKE BARTHOLOMEW AUDITOR 40.00 0.00 X 82009 0 56125 TODD MCGREGOR AUDITOR 40.00 0.00 X 82009 0 56126 STEVE SAUNDERS AUDITOR 40.00 0.00 X 82009 0 56125 1171363 122022 749135 6 0 1 0 SACHS WALDMAN PROFESSIONAL CORPORATION 2211 EAST JEFFERSON SUITE 200 DETROIT MI 48207 LEGAL SERVICES 335025 1 657245 657245 MEMBERSHIP DUES 813930 13734154 13734154 RENTAL REVENUE FROM RELATED PARTI 531120 104144 104144 OTHER RELATED REVENUE 900099 24340 24340 HIRING HALL FEE 561000 10291 10291 13872929 129 129 4557 0 4557 4557 4557 -9961 9961 9961 9961 3104 1878 1226 1226 14546047 13872929 0 15873 120000 15000 2042518 2416821 593770 852449 327323 415374 36380 77419 396750 386682 225963 135920 39852 2044 487559 106287 PER CAPITA TAXES TO NAT 2104090 VEHICLE LEASE EXPENSE 272931 BUSINESS REPRESENTATIVE 212717 ELECTION EXPENSES 80689 233109 11581647 3011361 6256277 105843 149032 5201 10091 74902 121196 7003994 3183778 3914620 3820216 7111927 10356812 10679 194 30534 95352 41213 95546 X 7070714 10261266 7070714 10261266 7111927 10356812 X 2964400 226152 X X 0 1 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 723976 723976 5080808 2473382 2607426 185871 52235 133636 966729 652723 314006 46610 5438 41172 3820216 MESC WITHHOLDING 3690 FEDERAL WITHHOLDING 16466 STATE INCOME TAXES WITHHOLDING 10090 OTHER ACCRUED LIABILITIES 36345 SHORT TERM NOTE PAYABLE 6722 LONG TERM NOTE PAYABLE 22039 95352 X PART X, LINE 2: THE 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. 1 OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 386082362 501(C)(2) 120000 CASH AMOUNTS PAID TO ASSIST WITH PROPERTY TAXES, UTILITIES AND OTHER GENERAL EXPENSES FOR THE BUILDING CORPORATION. 1 PART I, LINE 2: 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. X 0 0 0 DANIEL L BOONE VICE PRESIDENT - DIRECTOR 105267 0 0 0 0 0 43545 0 16044 0 164856 0 0 0 DOUGLAS STOCKWELL BUSINESS MANAGER 148010 0 0 0 0 0 45875 0 16044 0 209929 0 0 0 KEN DOMBROW FINANCIAL SECRETARY 121549 0 0 0 0 0 45461 0 16044 0 183054 0 0 0 LEE GRAHAM TRUSTEE 0 122022 0 0 0 0 0 30100 0 23196 0 175318 0 0 SAM HOUSTON TRUSTEE 105267 0 0 0 0 0 42231 0 15864 0 163362 0 0 0 SCOTT PAGE PRESIDENT 105267 0 0 0 0 0 43535 0 16044 0 164846 0 0 0 THOMAS SCOTT RECORDING CORR. SECRETARY 105267 0 0 0 0 0 43545 0 16044 0 164856 0 0 0 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 11 THE 990 IS REVIEWED BY THE UNION'S CFO 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 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. OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 386082362 HOLD TITLE AND MAINTAIN REAL ESTATE MI 501(C)(2) 1 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 1 IUOE LOCAL 324 HEALTH & WELFARE FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 382243531 TO PROVIDE HEALTH BENEFITS TO MEMBERS MI 501(C)(9) 0 IUOE LOCAL 324 RETIREMENT TRUST FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 383685356 TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS MI 501 (A) 0 IUOE LOCAL 324 STATIONARY ENGINEERS 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 237109957 TO PROVIDE TRAINING PROGRAMS FOR MEMBERS MI 501(C)(5) 0 BUILDING CORPORATION OF THE IUOE LOCAL 324 STATIONARY ENGINEERS' FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 800702994 TO HOLD AND OPERATE THE BUILDING LOCATED AT 1550 HOWARD ST, DETROIT, MI MI 501(C)(2) 0 OPERATING ENGINEERS' LOCAL 324 PENSION FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 381900637 TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS MI 501 (A) 0 OPERATING ENGINEERS' LOCAL 324 RETIREE BENEFIT FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 382342972 TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS MI 501 (A) 0 OPERATING ENGINEERS' LOCAL 324 DEFINED CONTRIBUTION FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 383386104 TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS MI 501 (A) 0 OPERATING ENGINEERS' LOCAL 324 VACATION AND HOLIDAY FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 386195525 TO PROVIDE VACATION BENEFITS FOR MEMBERS MI 501(C)(9) 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 HEALTH CARE PLAN 700 TOWER DRIVE SUITE 300 TROY MI 480982808 381940673 TO PROVIDE HEALTH BENEFITS TO MEMBERS MI 501(C)(9) 0 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 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)(2) 0 0 1 0 0 0 0 0 0 0 1 1 0 1 0 1 1 0 1 0 OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION B 120000 CASH PAID BUILDING CORPORATION OF THE IUOE LOCAL 324 STATIONARY ENGINEERS' FUND K 50487 CASH PAID IUOE LOCAL 324 STATIONARY ENGINEERS B 1200 CASH PAID