2014-05-15T12:41:20-05:00 2013-06-30 381357951 PLANTE & MORAN PLLC 2601 CAMBRIDGE COURT STE 500 AUBURN HILLS MI 48326 990 2012-07-01 380679790 INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 INTE 2484510324 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 SCOTT HART 2484510324 2014-05-14 1 LYNNE HUISMANN P00053811 2483757100 2012 2015-11-30 17:44:51Z SCOTT PAGE 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 9791430 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. 8 1 49 1 0 0 0 0 9134092 9391721 1797 -167295 102848 4076 9238737 9228502 0 33554 23750 5000 4709127 4241032 0 0 0 5052861 4628333 9785738 8907919 -547001 320583 5714446 5052373 1034913 52257 4679533 5000116 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 9,000 MEMBERS WITH RESPECT TO WAGES, BENEFITS, AND WORKING CONDITIONS 0 0 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 22 0 1 49 1 0 0 0 0 0 0 X 8 1 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 X SCOTT HART 2484510324 500 HULET DRIVE BOOMFIELD TOWNSHIP MI 48302 JOHN M HAMILTON 50.00 9.50 X X 183822 0 10195 SCOTT PAGE 50.00 1.50 X X 102712 0 53538 DANIEL L BOONE 50.00 11.00 X X 105237 0 53562 JIM ARINI 45.00 3.00 X X 68209 0 50387 THOMAS SCOTT 50.00 1.50 X X 101684 0 52472 ROBERT T COLLINS 45.00 0.00 X 72636 0 16357 STEVE MINELLA 50.00 13.50 X X 88809 0 11995 DERRICK SANDERS 45.00 0.00 X 88835 0 47421 DAVE HART 50.00 15.50 X X 93254 0 12476 LEE GRAHAM 1.00 10.00 X 0 0 0 DOUGLAS STOCKWELL 50.00 11.50 X X 39704 0 50631 KEN DOMBROW 50.00 11.50 X X 28218 0 45843 MICHAEL PANKIEWICZ 45.00 13.00 X 68562 0 13105 SCOTT HART 45.00 12.00 X 69535 0 46031 SAM HOUSTON 45.00 0.00 X 106335 0 52987 DONALD C O'CONNELL 45.00 0.00 X 103546 0 53570 1321098 0 570570 6 0 1 0 0 MEMBERSHIP DUES 813930 9292912 9292912 RENTAL REVENUE FROM RELATED PARTI 531120 96019 96019 OTHER RELATED REVENUE 900099 2790 2790 9391721 36 36 8374 0 8374 8374 8374 389520 556851 -167331 -167331 -167331 1779 6077 -4298 -4298 9228502 9391721 0 -163219 33554 5000 1337742 1643571 827190 198428 234101 282310 32680 73428 30262 297315 279057 44819 66750 18343 2180247 590154 86229 BUSINESS REPRESENTATIVE 228186 VEHICLE LEASE EXPENSE 114201 ELECTION EXPENSES 69309 INDUSTRY REPORTS & DUES 64792 170251 8907919 71248 493602 47533 71663 42943 21827 39365 58353 6988310 2581382 5513357 4406928 5714446 5052373 486067 15427 500000 0 48846 36830 1034913 52257 X 4679533 5000116 4679533 5000116 5714446 5052373 320583 0 X X 0 0 0 1 1 0 713090 713090 5076858 1722179 3354679 181843 27103 154740 996789 829973 166816 19730 2127 17603 4406928 MESC WITHHOLDING 708 OTHER MISCELLANEOUS WITHHOLDING 20352 FEDERAL WITHHOLDING 8446 STATE INCOME TAXES WITHHOLDING 7324 36830 X DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 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. 1 IUOE LOCAL 324 STATIONARY ENGINEERS 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 237109957 501 (C)(5) 33554 PAYMENT OF PROPERTY TAXES AND OTHER OPERATING EXPENSES 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. X X 0 0 0 JOHN M HAMILTON 183822 0 0 0 0 0 5970 0 4225 0 194017 0 0 0 SCOTT PAGE 102712 0 0 0 0 0 36122 0 17416 0 156250 0 0 0 DANIEL L BOONE 105237 0 0 0 0 0 36096 0 17466 0 158799 0 0 0 THOMAS SCOTT 101684 0 0 0 0 0 35581 0 16891 0 154156 0 0 0 SAM HOUSTON 106335 0 0 0 0 0 36096 0 16891 0 159322 0 0 0 DONALD C O'CONNELL 103546 0 0 0 0 0 36104 0 17466 0 157116 0 0 0 990, 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. 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 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 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