INTERNATIONAL UNION OF OPERATING: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL UNION OF OPERATING (EIN 38-0679790)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-03-09
- IRS object ID
- 201240699349301204
- Schema version
- 2010v3.4
- 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 | 2012-03-09T16:29:36-06:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 19176 HALL ROAD SUITE 300 | AddressLine1 |
| City | CLINTON TOWNSHIP | City |
| State | MI | State |
| ZIP Code | 48038 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | 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 | City |
| State | MI | State |
| ZIP Code | 48302 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN HAMILTON | Name |
| Title | GENERAL VICE PRESIDENT | Title |
| Phone | 2484510324 | Phone |
| Date Signed | 2012-03-06 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ELIZABETH SCHRADER | Name |
| Phone | 5864164900 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOHN HAMILTON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 HULET DRIVE | AddressLine1 |
| City | BLOOMFIELD | City |
| State | MI | State |
| ZIP Code | 48302 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 9164160 | 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 | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 1 | NbrIndependentVotingMembers |
| Total Nbr Employees | 49 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | 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 | 8892752 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 9065505 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -5242 | InvestmentIncomePriorYear |
| Investment Income Current Year | -20519 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 92244 | OtherRevenuePriorYear |
| Other Revenue Current Year | 96770 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8979754 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9141756 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 7500 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 15000 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5913007 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4862068 | 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 | 5352174 | OtherExpensePriorYear |
| Other Expenses Current Year | 4751830 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 11272681 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9628898 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -2292927 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -487142 | RevenuesLessExpensesCY |
| Total Assets BOY | 6905467 | TotalAssetsBOY |
| Total Assets EOY | 6761790 | TotalAssetsEOY |
| Total Liabilities BOY | 1043663 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1535256 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 5861804 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5226534 | 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 | 0 | 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 | 1 | 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 | 0 | 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 | 38 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| 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 | 9 | 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 | MICHAEL PANKIEWICZ | 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 | City |
| State | MI | State |
| ZIP Code | 48302 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JOHN M HAMILTON | |||||||
| GENERAL VICE PRESIDENT | 50.00 | X | X | 249897 | 0 | 48333 | |
| SCOTT PAGE | |||||||
| SHOP DIVISION DIRECTOR | 50.00 | X | X | 110738 | 0 | 45618 | |
| DANIEL L BOONE | |||||||
| VICE PRESIDENT - DIRECTOR | 50.00 | X | X | 110738 | 0 | 48333 | |
| ROBERT T COLLINS | |||||||
| TRUSTEE | 45.00 | X | 95642 | 0 | 45618 | ||
| STEVE MINELLA | |||||||
| PRESIDENT | 50.00 | X | X | 120682 | 0 | 48333 | |
| DAN RINGO | |||||||
| RECORDING CORRESPONDING SE | 50.00 | X | X | 95642 | 0 | 16677 | |
| DERRICK SANDERS | |||||||
| TRUSTEE | 45.00 | X | 95642 | 0 | 45618 | ||
| JOSE L RIVERA | |||||||
| TREASURER | 50.00 | X | X | 110738 | 0 | 19515 | |
| DAVE HART | |||||||
| FINANCIAL SECRETARY | 50.00 | X | X | 125882 | 0 | 48333 | |
| LEE GRAHAM | |||||||
| TRUSTEE | 45.00 | X | 0 | 0 | 0 | ||
| JIM ARINI | |||||||
| TREASURER | 45.00 | X | X | 43624 | 0 | 22857 | |
| MICHAEL PANKIEWICZ | |||||||
| CFO | 45.00 | X | 95642 | 0 | 45618 | ||
| SAM HOUSTON | |||||||
| REGION IV DIRECTOR | 50.00 | 109200 | 0 | 45618 | X | ||
| THOMAS SCOTT | |||||||
| AUDITOR/SHOP DIRECTOR | 45.00 | 110738 | 0 | 48333 | X | ||
| KENNETH IRWIN | |||||||
| UP DIRECTOR | 45.00 | 110738 | 0 | 48333 | X | ||
| DONALD C O'CONNELL | |||||||
| DIRECTOR OF OPERATIONS | 50.00 | 110738 | 0 | 48333 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1696281 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 625470 | TotalOtherCompensation |
| Number Individuals GT100 K | 10 | 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 (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | 9009950 | 9009950 |
| MISCELLANEOUS | 900099 | 55555 | 55555 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 9065505 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 772 | TotalRevenueColumn |
| Exclusion | $772 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 95196 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 95196 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 95196 | TotalRevenueColumn |
| Exclusion | $95,196 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 50 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 21341 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -21291 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -21291 | TotalRevenueColumn |
| Exclusion | -$21,291 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 2637 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 1063 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1574 | TotalRevenueColumn |
| Exclusion | $1,574 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9141756 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9065505 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $76,251 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15000 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1626264 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1886305 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 733325 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 370577 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 245597 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 184430 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39355 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66974 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 594891 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 233829 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 132966 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25738 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2042963 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 703242 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 129480 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| BUSINESS REPRESENTATIVE | 218080 |
| FLOWERS & CONTRIBUTIONS | 75735 |
| AUTOMOBILE EXPENSE | 63738 |
| PRINTING AND PUBLICATIO | 52870 |
| MISCELLANEOUS | 51964 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 135575 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9628898 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2100 | BOY |
| EOY | 73999 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 423092 | BOY |
| EOY | 264280 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27544 | BOY |
| EOY | 96624 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 125701 | BOY |
| EOY | 52666 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 8114460 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1840239 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6327030 | BOY |
| EOY | 6274221 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6905467 | BOY |
| EOY | 6761790 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 588450 | BOY |
| EOY | 789929 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 375000 | BOY |
| EOY | 675000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80213 | BOY |
| EOY | 70327 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1043663 | BOY |
| EOY | 1535256 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5630594 | BOY |
| EOY | 4973982 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 231210 | BOY |
| EOY | 252552 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5861804 | BOY |
| EOY | 5226534 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6905467 | BOY |
| EOY | 6761790 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -487142 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -148128 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
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 | 5076313 | OtherCostOrOtherBasis |
| Depreciation | 975554 | Depreciation |
| Book Value | 4100759 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1258476 | OtherCostOrOtherBasis |
| Depreciation | 665953 | Depreciation |
| Book Value | 592523 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1066581 | OtherCostOrOtherBasis |
| Depreciation | 198732 | Depreciation |
| Book Value | 867849 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 6274221 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| MESC WITHHOLDING | $1,526 |
| OTHER MISCELLANEOUS WITHHOLDING | $34,735 |
| FEDERAL WITHHOLDING | $11,218 |
| STATE INCOME TAXES WITHHOLDING | $22,848 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 70327 | TotalOfAmounts |
| Total Revenue | 9141756 | TotalRevenue |
| Total Expenses | 9628898 | TotalExpenses |
| Excess Or Deficit For Year | -487142 | ExcessOrDeficitForYear |
| Other | -$148,128 | OtherAmount |
| Total Adjustments | -148128 | TotalAdjustments |
| Excess Or Deficit Per FS | -635270 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 9171523 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 7413 | OtherRevenues |
| Revenue Not Rptd F990 | 7413 | RevenueNotRptdF990 |
| Revenue Subtotal | 9164110 | RevenueSubtotal |
| Other Revenues Not Included | -22354 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -22354 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9141756 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9806793 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 177895 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 177895 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9628898 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9628898 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | 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, 2011, 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 2008. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | INTERFUND TRANSFERS 7,413. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON SALE OF ASSETS -21,291. DIRECT EXPENSES OTHER THEN FUNDRAISING -1,063. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON SALE OF ASSETS 21,291. DIRECT EXPENSES OTHER THEN FUNDRAISING 1,063. INTERFUND TRANSFERS 7,413. TRANSFERS TO RELATED ORGANIZATION 148,128. |
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 (9 entries)
| 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 | |||||||||||||
| 249897 | 0 | 0 | 0 | 0 | 0 | 30410 | 0 | 17923 | 0 | 298230 | 0 | 0 | 0 |
| SCOTT PAGE | |||||||||||||
| 110738 | 0 | 0 | 0 | 0 | 0 | 28369 | 0 | 17249 | 0 | 156356 | 0 | 0 | 0 |
| DANIEL L BOONE | |||||||||||||
| 110738 | 0 | 0 | 0 | 0 | 0 | 30410 | 0 | 17923 | 0 | 159071 | 0 | 0 | 0 |
| STEVE MINELLA | |||||||||||||
| 120682 | 0 | 0 | 0 | 0 | 0 | 30410 | 0 | 17923 | 0 | 169015 | 0 | 0 | 0 |
| DAVE HART | |||||||||||||
| 125882 | 0 | 0 | 0 | 0 | 0 | 30410 | 0 | 17923 | 0 | 174215 | 0 | 0 | 0 |
| SAM HOUSTON | |||||||||||||
| 109200 | 0 | 0 | 0 | 0 | 0 | 28369 | 0 | 17249 | 0 | 154818 | 0 | 0 | 0 |
| THOMAS SCOTT | |||||||||||||
| 110738 | 0 | 0 | 0 | 0 | 0 | 30410 | 0 | 17923 | 0 | 159071 | 0 | 0 | 0 |
| KENNETH IRWIN | |||||||||||||
| 110738 | 0 | 0 | 0 | 0 | 0 | 30410 | 0 | 17923 | 0 | 159071 | 0 | 0 | 0 |
| DONALD C O'CONNELL | |||||||||||||
| 110738 | 0 | 0 | 0 | 0 | 0 | 30410 | 0 | 17923 | 0 | 159071 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS | |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL CONSTITUTIONAL OFFICERS ARE PLACED VIA ELECTION BY THE MEMBERS. THE CONSTITUTIONAL OFFICERS MAKE UP THE EXECUTIVE BOARD AND 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 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. | |
| THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | TRANSFERS TO RELATED ORGANIZATION -148,128. TOTAL TO FORM 990, PART XI, LINE 5: -148,128. | FORM 990, PART XI, LINE 5: |
| REVIEW OF AUDITED FINANCIAL STATEMENTS BY BOARD. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. | FORM 990, PART XII, LINE 2C |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (5 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 | 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 | MI | 48302 | 383237248 | TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERS | MI | 527 | 1 |
| IUOE LOCAL 324 HEALTH & WELFARE FUND | ||||||||
| 500 HULET DRIVE | BLOOMFIELD | MI | 48302 | 382243531 | TO PROVIDE HEALTH BENEFITS TO MEMBERS | MI | 501 (C) 9 | 1 |
| IUOE LOCAL 324 RETIREMENT TRUST FUND | ||||||||
| 500 HULET DRIVE | BLOOMFIELD | MI | 48302 | 383685356 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS | MI | 501 (A) | 1 |
| IUOE LOCAL 324 STATIONARY ENGINEERS | ||||||||
| 500 HULET DRIVE | BLOOMFIELD | MI | 48302 | 237109957 | TO PROVIDE TRAINING PROGRAMS FOR MEMBERS | MI | 501 (C) 5 | 1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | 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 |
| 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 | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 STATIONARY ENGINEERS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionType |
| Amount Involved | 148128 | AmountInvolved |
| Method Of Amt Determination | TOTAL EXPENSES PAID | MethodOfAmtDetermination |
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