INTERNATIONAL UNION OF OPERATING: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL UNION OF OPERATING (EIN 38-0679790)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-15
- IRS object ID
- 201541359349301864
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-15T08:48:38-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2601 CAMBRIDGE COURT STE 500 | AddressLine1 |
| City | AUBURN HILLS | City |
| State | MI | State |
| ZIP Code | 48326 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | 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 | BusinessNameLine1 |
| Business Name Line2 | ENGINEERS' LOCAL 324 | BusinessNameLine2 |
| 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 | AddressLine1 |
| City | BLOOMFIELD TOWNSHIP | City |
| State | MI | State |
| ZIP Code | 48302 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT PAGE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2484510324 | PhoneNum |
| Signature | 2015-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LYNNE HUISMANN | PreparerPersonNm |
| PTIN | P00053811 | PTIN |
| Phone | 2483757100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SCOTT PAGE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 HULET DRIVE | AddressLine1 |
| City | BLOOMFIELD TOWNSHIP | City |
| State | MI | State |
| ZIP Code | 48302 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,547,749 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.IUOE324.ORG | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| 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 | 1 | VotingMembersIndependentCnt |
| Total Employee | 44 | TotalEmployeeCnt |
| Total Volunteers | 1 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $128,622 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,391,721 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,407,239 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$167,295 | PYInvestmentIncomeAmt |
| CY Investment Income | -$7,142 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,076 | PYOtherRevenueAmt |
| CY Other Revenue | $10,487 | CYOtherRevenueAmt |
| PY Total Revenue | $9,228,502 | PYTotalRevenueAmt |
| CY Total Revenue | $11,539,206 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $33,554 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $5,000 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $7,500 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,241,032 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,911,952 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,628,333 | PYOtherExpensesAmt |
| CY Other Expenses | $4,549,156 | CYOtherExpensesAmt |
| PY Total Expenses | $8,907,919 | PYTotalExpensesAmt |
| CY Total Expenses | $9,468,608 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $320,583 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,070,598 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,052,373 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,111,927 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $52,257 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $41,213 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,000,116 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,070,714 | 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 13,900 MEMBERS WITH RESPECT TO WAGES, BENEFITS, AND WORKING CONDITIONS | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | 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 | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 22 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 44 | 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 | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | 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 | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2484510324 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 HULET DRIVE | AddressLine1 |
| City | BOOMFIELD TOWNSHIP | City |
| State | MI | State |
| ZIP Code | 48302 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 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 |
|---|---|---|---|---|---|---|---|
| DANIEL L BOONE | |||||||
| VICE PRESIDENT - DIRECTOR | 50.00 | 14.00 | Yes (X) | Yes (X) | $95,971 | $0 | $59,005 |
| DERRICK SANDERS | |||||||
| TRUSTEE | 45.00 | Yes (X) | $82,210 | $0 | $54,492 | ||
| DOUGLAS STOCKWELL | |||||||
| BUSINESS MANAGER | 50.00 | 14.50 | Yes (X) | Yes (X) | $149,328 | $0 | $58,078 |
| JIM ARINI | |||||||
| TREASURER | 45.00 | 3.00 | Yes (X) | Yes (X) | $76,442 | $0 | $53,941 |
| KEN DOMBROW | |||||||
| FINANCIAL SECRETARY | 50.00 | 15.50 | Yes (X) | Yes (X) | $111,085 | $0 | $59,217 |
| LEE GRAHAM | |||||||
| TRUSTEE | 1.00 | 50.00 | Yes (X) | $0 | $120,331 | $50,429 | |
| SAM HOUSTON | |||||||
| TRUSTEE | 45.00 | Yes (X) | $95,971 | $0 | $59,005 | ||
| SCOTT PAGE | |||||||
| PRESIDENT | 50.00 | 2.00 | Yes (X) | Yes (X) | $99,571 | $0 | $58,615 |
| THOMAS SCOTT | |||||||
| RECORDING CORR. SECRETARY | 50.00 | 3.50 | Yes (X) | Yes (X) | $95,971 | $0 | $59,005 |
| SCOTT HART | |||||||
| CFO | 45.00 | 15.00 | Yes (X) | $76,442 | $0 | $53,941 | |
| MIKE BARTHOLOMEW | |||||||
| AUDITOR | 40.00 | Yes (X) | $82,210 | $0 | $54,492 | ||
| TODD MCGREGOR | |||||||
| AUDITOR | 40.00 | Yes (X) | $82,210 | $0 | $54,494 | ||
| STEVE SAUNDERS | |||||||
| AUDITOR | 40.00 | Yes (X) | $82,210 | $0 | $54,492 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,129,621 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $120,331 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $729,206 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SACHS WALDMAN PROFESSIONAL CORPORATION | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 EAST JEFFERSON SUITE 200 | AddressLine1 |
| City | DETROIT | City |
| State | MI | State |
| ZIP Code | 48207 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | LEGAL SERVICES | ServicesDesc |
| Compensation | $280,353 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $128,622 | AllOtherContributionsAmt |
| Total Contributions | $128,622 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 813930 | $11,281,934 | $11,281,934 |
| RENTAL REVENUE FROM RELATED PARTI | 531120 | $98,925 | $98,925 |
| OTHER RELATED REVENUE | 900099 | $26,380 | $26,380 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,407,239 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $81 | TotalRevenueColumnAmt |
| Exclusion | $81 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,803 | 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 | $8,803 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,803 | TotalRevenueColumnAmt |
| Exclusion | $8,803 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $7,223 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$7,223 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$7,223 | TotalRevenueColumnAmt |
| Exclusion | -$7,223 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $3,004 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $1,320 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,684 | TotalRevenueColumnAmt |
| Exclusion | $1,684 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,539,206 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,407,239 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,345 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,500 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,964,124 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,564,569 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $491,764 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $633,408 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $258,087 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $343,792 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,210 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,295 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,654 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $359,887 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,785 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,797 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,912 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $505,554 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,698 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PER CAPITA TAXES TO NAT | $2,109,379 |
| VEHICLE LEASE EXPENSE | $208,886 |
| BUSINESS REPRESENTATIVE | $176,703 |
| ELECTION EXPENSES | $77,031 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,424 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,468,608 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $493,602 | BOYAmt |
| EOY | $3,011,361 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,663 | BOYAmt |
| EOY | $105,843 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,827 | BOYAmt |
| EOY | $5,201 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,353 | BOYAmt |
| EOY | $74,902 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,004,639 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,090,019 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,406,928 | BOYAmt |
| EOY | $3,914,620 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,052,373 | BOYAmt |
| EOY | $7,111,927 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $10,679 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,427 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,830 | BOYAmt |
| EOY | $30,534 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,257 | BOYAmt |
| EOY | $41,213 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,000,116 | BOYAmt |
| EOY | $7,070,714 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,000,116 | BOYAmt |
| EOY | $7,070,714 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,052,373 | BOYAmt |
| EOY | $7,111,927 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,070,598 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
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 | $723,976 | OtherCostOrOtherBasisAmt |
| Book Value | $723,976 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,078,978 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,097,459 | DepreciationAmt |
| Book Value | $2,981,519 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $185,871 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,226 | DepreciationAmt |
| Book Value | $146,645 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $996,084 | OtherCostOrOtherBasisAmt |
| Depreciation | $947,561 | DepreciationAmt |
| Book Value | $48,523 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,730 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,773 | DepreciationAmt |
| Book Value | $13,957 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,914,620 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| MESC WITHHOLDING | $6,803 |
| FEDERAL WITHHOLDING | $12,873 |
| STATE INCOME TAXES WITHHOLDING | $10,858 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $30,534 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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, 2014, 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 2011. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DANIEL L BOONE | ||||||||||||||
| VICE PRESIDENT - DIRECTOR | $95,971 | $0 | $0 | $0 | $0 | $0 | $43,279 | $0 | $15,726 | $0 | $154,976 | $0 | $0 | $0 |
| DOUGLAS STOCKWELL | ||||||||||||||
| BUSINESS MANAGER | $149,328 | $0 | $0 | $0 | $0 | $0 | $42,352 | $0 | $15,726 | $0 | $207,406 | $0 | $0 | $0 |
| KEN DOMBROW | ||||||||||||||
| FINANCIAL SECRETARY | $111,085 | $0 | $0 | $0 | $0 | $0 | $43,491 | $0 | $15,726 | $0 | $170,302 | $0 | $0 | $0 |
| LEE GRAHAM | ||||||||||||||
| TRUSTEE | $0 | $120,331 | $0 | $0 | $0 | $0 | $0 | $27,365 | $0 | $23,064 | $0 | $170,760 | $0 | $0 |
| SAM HOUSTON | ||||||||||||||
| TRUSTEE | $95,971 | $0 | $0 | $0 | $0 | $0 | $43,279 | $0 | $15,726 | $0 | $154,976 | $0 | $0 | $0 |
| SCOTT PAGE | ||||||||||||||
| PRESIDENT | $99,571 | $0 | $0 | $0 | $0 | $0 | $42,889 | $0 | $15,726 | $0 | $158,186 | $0 | $0 | $0 |
| THOMAS SCOTT | ||||||||||||||
| RECORDING CORR. SECRETARY | $95,971 | $0 | $0 | $0 | $0 | $0 | $43,279 | $0 | $15,726 | $0 | $154,976 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART IV, LINE 12A | AN INDEPENDENT AUDIT IS CURRENTLY UNDERWAY, BUT NOT YET COMPLETE AS OF THE TIME OF FILING THE RETURN. |
| 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 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/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| 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 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE | ||||||||
| 500 HULET DRIVE | BLOOMFIELD TOWNSHIP | MI | 48302 | 383237248 | TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERS | MI | 527 | Yes (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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | 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 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | K | TransactionTypeTxt |
| Involved | $67,959 | InvolvedAmt |
| Method Of Amount Determination | CASH PAID | MethodOfAmountDeterminationTxt |
Comments