INTERNATIONAL UNION OF OPERATING: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL UNION OF OPERATING (EIN 38-0679790)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-15
- IRS object ID
- 201431359349305538
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-05-15T12:41:20-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381357951 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| 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 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 380679790 | EIN |
Name Name
| 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) |
|---|---|---|
| Name Control | INTE | NameControl |
| Phone | 2484510324 | Phone |
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 |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SCOTT HART | Name |
| Title | CFO | Title |
| Phone | 2484510324 | Phone |
| Date Signed | 2014-05-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LYNNE HUISMANN | Name |
| PTIN | P00053811 | PTIN |
| Phone | 2483757100 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | SCOTT PAGE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| 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 | 9791430 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.IUOE324.ORG | WebSite |
| Type Of Organization Other | X | TypeOfOrganizationOther |
| Type Of Org Other Description | LABOR UNION | TypeOfOrgOtherDescription |
| Year Formation | 1938 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 8 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 1 | NbrIndependentVotingMembers |
| Total Nbr Employees | 49 | TotalNbrEmployees |
| Total Nbr Volunteers | 1 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 9134092 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 9391721 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1797 | InvestmentIncomePriorYear |
| Investment Income Current Year | -167295 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 102848 | OtherRevenuePriorYear |
| Other Revenue Current Year | 4076 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9238737 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9228502 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 33554 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 23750 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 5000 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4709127 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4241032 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 5052861 | OtherExpensePriorYear |
| Other Expenses Current Year | 4628333 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 9785738 | TotalExpensesPriorYear |
| Total Expenses Current Year | 8907919 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -547001 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 320583 | RevenuesLessExpensesCY |
| Total Assets BOY | 5714446 | TotalAssetsBOY |
| Total Assets EOY | 5052373 | TotalAssetsEOY |
| Total Liabilities BOY | 1034913 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 52257 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4679533 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5000116 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | LABOR ORGANIZATION FORMED FOR THE PURPOSE OF ADVANCING THE INTEREST OF APPROXIMATELY 9,000 MEMBERS WITH RESPECT TO WAGES, BENEFITS, AND WORKING CONDITIONS | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 22 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 49 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 8 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 1 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT HART | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2484510324 | TelephoneNumber |
Address US AddressUS
| 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 Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| JOHN M HAMILTON | ||||||||
| GENERAL VICE PRES - 7/1/12 - 10/2/12 | 50.00 | 9.50 | X | X | 183822 | 0 | 10195 | |
| SCOTT PAGE | ||||||||
| PRESIDENT | 50.00 | 1.50 | X | X | 102712 | 0 | 53538 | |
| DANIEL L BOONE | ||||||||
| VICE PRESIDENT - DIRECTOR | 50.00 | 11.00 | X | X | 105237 | 0 | 53562 | |
| JIM ARINI | ||||||||
| TREASURER | 45.00 | 3.00 | X | X | 68209 | 0 | 50387 | |
| THOMAS SCOTT | ||||||||
| RECORDING CORR. SECRETARY | 50.00 | 1.50 | X | X | 101684 | 0 | 52472 | |
| ROBERT T COLLINS | ||||||||
| TRUSTEE - 7/1/12 - 10/2/12 | 45.00 | 0.00 | X | 72636 | 0 | 16357 | ||
| STEVE MINELLA | ||||||||
| PRESIDENT - 7/1/12 - 10/2/12 | 50.00 | 13.50 | X | X | 88809 | 0 | 11995 | |
| DERRICK SANDERS | ||||||||
| TRUSTEE | 45.00 | 0.00 | X | 88835 | 0 | 47421 | ||
| DAVE HART | ||||||||
| FINANCIAL SECRETARY - 7/1/12 - 10/2/12 | 50.00 | 15.50 | X | X | 93254 | 0 | 12476 | |
| LEE GRAHAM | ||||||||
| TRUSTEE | 1.00 | 10.00 | X | 0 | 0 | 0 | ||
| DOUGLAS STOCKWELL | ||||||||
| GENERAL VICE PRESIDENT | 50.00 | 11.50 | X | X | 39704 | 0 | 50631 | |
| KEN DOMBROW | ||||||||
| FINANCIAL SECRETARY | 50.00 | 11.50 | X | X | 28218 | 0 | 45843 | |
| MICHAEL PANKIEWICZ | ||||||||
| CFO - 7/1/12 - 10/2/12 | 45.00 | 13.00 | X | 68562 | 0 | 13105 | ||
| SCOTT HART | ||||||||
| CFO | 45.00 | 12.00 | X | 69535 | 0 | 46031 | ||
| SAM HOUSTON | ||||||||
| REGION IV & V DIRECTOR | 45.00 | 0.00 | 106335 | 0 | 52987 | X | ||
| DONALD C O'CONNELL | ||||||||
| DIRECTOR OF OPERATIONS | 45.00 | 0.00 | 103546 | 0 | 53570 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1321098 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 570570 | TotalOtherCompensation |
| Number Individuals GT100 K | 6 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MEMBERSHIP DUES | 813930 | 9292912 | 9292912 |
| RENTAL REVENUE FROM RELATED PARTI | 531120 | 96019 | 96019 |
| OTHER RELATED REVENUE | 900099 | 2790 | 2790 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 9391721 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 36 | TotalRevenueColumn |
| Exclusion | $36 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 8374 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 8374 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8374 | TotalRevenueColumn |
| Exclusion | $8,374 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 389520 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 556851 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -167331 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -167331 | TotalRevenueColumn |
| Exclusion | -$167,331 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 1779 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 6077 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -4298 | TotalRevenueColumn |
| Exclusion | -$4,298 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9228502 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9391721 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$163,219 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33554 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5000 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1337742 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1643571 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 827190 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 198428 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 234101 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 282310 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32680 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73428 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30262 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 297315 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 279057 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44819 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66750 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18343 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2180247 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 590154 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86229 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| BUSINESS REPRESENTATIVE | 228186 |
| VEHICLE LEASE EXPENSE | 114201 |
| ELECTION EXPENSES | 69309 |
| INDUSTRY REPORTS & DUES | 64792 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 170251 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8907919 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 71248 | BOY |
| EOY | 493602 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47533 | BOY |
| EOY | 71663 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42943 | BOY |
| EOY | 21827 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39365 | BOY |
| EOY | 58353 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6988310 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2581382 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5513357 | BOY |
| EOY | 4406928 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5714446 | BOY |
| EOY | 5052373 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 486067 | BOY |
| EOY | 15427 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 500000 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48846 | BOY |
| EOY | 36830 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1034913 | BOY |
| EOY | 52257 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4679533 | BOY |
| EOY | 5000116 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4679533 | BOY |
| EOY | 5000116 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5714446 | BOY |
| EOY | 5052373 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 320583 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 1 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 1 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 0 | AgreeToCarryoverPriorYear |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 713090 | OtherCostOrOtherBasis |
| Book Value | 713090 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5076858 | OtherCostOrOtherBasis |
| Depreciation | 1722179 | Depreciation |
| Book Value | 3354679 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 181843 | OtherCostOrOtherBasis |
| Depreciation | 27103 | Depreciation |
| Book Value | 154740 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 996789 | OtherCostOrOtherBasis |
| Depreciation | 829973 | Depreciation |
| Book Value | 166816 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 19730 | OtherCostOrOtherBasis |
| Depreciation | 2127 | Depreciation |
| Book Value | 17603 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 4406928 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| MESC WITHHOLDING | $708 |
| OTHER MISCELLANEOUS WITHHOLDING | $20,352 |
| FEDERAL WITHHOLDING | $8,446 |
| STATE INCOME TAXES WITHHOLDING | $7,324 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 36830 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| 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, 2013, 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 2010. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IUOE LOCAL 324 STATIONARY ENGINEERS | BusinessNameLine1 |
Address US AddressUS
| 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) |
|---|---|---|
| EIN Of Recipient | 237109957 | EINOfRecipient |
| IRC Section | 501 (C)(5) | IRCSection |
| Amount Of Cash Grant | 33554 | AmountOfCashGrant |
| Purpose Of Grant | PAYMENT OF PROPERTY TAXES AND OTHER OPERATING EXPENSES | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of Other Organizations | 1 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: THE CONTRIBUTIONS ISSUED BY THE UNION ARE NOT INTENDED TO BE ONGOING. PRIOR TO AND AFTER THE ISSUANCE OF THE CONTRIBUTIONS TO THE RELATED ORGANIZATION, THE UNION REVIEWED INVOICES AND CONFIRMED THAT AMOUNTS GIVEN WERE USED FOR THEIR RESPECTIVE PURPOSES. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHN M HAMILTON | ||||||||||||||
| GENERAL VICE PRES - 7/1/12 - 10/2/12 | 183822 | 0 | 0 | 0 | 0 | 0 | 5970 | 0 | 4225 | 0 | 194017 | 0 | 0 | 0 |
| SCOTT PAGE | ||||||||||||||
| PRESIDENT | 102712 | 0 | 0 | 0 | 0 | 0 | 36122 | 0 | 17416 | 0 | 156250 | 0 | 0 | 0 |
| DANIEL L BOONE | ||||||||||||||
| VICE PRESIDENT - DIRECTOR | 105237 | 0 | 0 | 0 | 0 | 0 | 36096 | 0 | 17466 | 0 | 158799 | 0 | 0 | 0 |
| THOMAS SCOTT | ||||||||||||||
| RECORDING CORR. SECRETARY | 101684 | 0 | 0 | 0 | 0 | 0 | 35581 | 0 | 16891 | 0 | 154156 | 0 | 0 | 0 |
| SAM HOUSTON | ||||||||||||||
| REGION IV & V DIRECTOR | 106335 | 0 | 0 | 0 | 0 | 0 | 36096 | 0 | 16891 | 0 | 159322 | 0 | 0 | 0 |
| DONALD C O'CONNELL | ||||||||||||||
| DIRECTOR OF OPERATIONS | 103546 | 0 | 0 | 0 | 0 | 0 | 36104 | 0 | 17466 | 0 | 157116 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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, 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
Form990 Schedule R Part II Form990ScheduleRPartII (13 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|
| 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) | 1 |
| IUOE LOCAL 324 RETIREMENT TRUST FUND | ||||||||
| 500 HULET DRIVE | BLOOMFIELD TOWNSHIP | MI | 48302 | 383685356 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501 (A) | 1 |
| IUOE LOCAL 324 STATIONARY ENGINEERS | ||||||||
| 500 HULET DRIVE | BLOOMFIELD TOWNSHIP | MI | 48302 | 237109957 | TO PROVIDE TRAINING PROGRAMS FOR MEMBERS | MI | 501(C)(5) | 1 |
| 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) | 1 |
| OPERATING ENGINEERS' LOCAL 324 PENSION FUND | ||||||||
| 500 HULET DRIVE | BLOOMFIELD TOWNSHIP | MI | 48302 | 381900637 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501 (A) | 1 |
| OPERATING ENGINEERS' LOCAL 324 RETIREE BENEFIT FUND | ||||||||
| 500 HULET DRIVE | BLOOMFIELD TOWNSHIP | MI | 48302 | 382342972 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501 (A) | 1 |
| OPERATING ENGINEERS' LOCAL 324 DEFINED CONTRIBUTION FUND | ||||||||
| 500 HULET DRIVE | BLOOMFIELD TOWNSHIP | MI | 48302 | 383386104 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501 (A) | 1 |
| 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) | 1 |
| 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) | 1 |
| 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) | 1 |
| 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) | 1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (5 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| OPERATING ENGINEERS' LOCAL 324 RETIREE BENEFIT FUND | ||
| A | 51328 | CASH RECEIVED |
| OPERATING ENGINEERS' LOCAL 324 HEALTH CARE PLAN | ||
| A | 38815 | CASH RECEIVED |
| OPERATING ENGINEERS' LOCAL 324 PENSION FUND | ||
| L | 616374 | CASH PAID |
| OPERATING ENGINEERS' LOCAL 324 DEFINED CONTRIBUTION FUND | ||
| L | 70274 | CASH PAID |
| OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE | ||
| A | 5875 | CASH RECEIVED |
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