2012-03-09T16:29:36-06:00 2011-06-30 PLANTE & MORAN PLLC 19176 HALL ROAD SUITE 300 CLINTON TOWNSHIP MI 48038 990 2010-07-01 380679790 INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 INTE 2484510324 500 HULET DRIVE BLOOMFIELD MI 48302 JOHN HAMILTON 2484510324 2012-03-06 1 ELIZABETH SCHRADER 5864164900 2010 2016-02-24 21:20:13Z JOHN HAMILTON 500 HULET DRIVE BLOOMFIELD MI 48302 9164160 0 X WWW.IUOE324.ORG X LABOR UNION 1938 MI TO ANTICIPATE FOR, AND CAPITALIZE ON THE EVER-CHANGING ECONOMIC, SOCIAL, POLITICAL AND LEGAL CHALLENGES FACING OUR UNION; TO PROVIDE AN UNMATCHED LEVEL OF SERVICES TO MEMBERS THROUGH A DEDICATED, LOYAL TEAM OF PROFESSIONALS. 9 1 49 0 0 0 0 0 8892752 9065505 -5242 -20519 92244 96770 8979754 9141756 0 0 7500 15000 5913007 4862068 0 0 0 5352174 4751830 11272681 9628898 -2292927 -487142 6905467 6761790 1043663 1535256 5861804 5226534 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 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 38 0 49 1 0 0 0 0 0 0 X 9 1 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 X MICHAEL PANKIEWICZ 2484510324 500 HULET DRIVE BOOMFIELD MI 48302 JOHN M HAMILTON 50.00 X X 249897 0 48333 SCOTT PAGE 50.00 X X 110738 0 45618 DANIEL L BOONE 50.00 X X 110738 0 48333 ROBERT T COLLINS 45.00 X 95642 0 45618 STEVE MINELLA 50.00 X X 120682 0 48333 DAN RINGO 50.00 X X 95642 0 16677 DERRICK SANDERS 45.00 X 95642 0 45618 JOSE L RIVERA 50.00 X X 110738 0 19515 DAVE HART 50.00 X X 125882 0 48333 LEE GRAHAM 45.00 X 0 0 0 JIM ARINI 45.00 X X 43624 0 22857 MICHAEL PANKIEWICZ 45.00 X 95642 0 45618 SAM HOUSTON 50.00 X 109200 0 45618 THOMAS SCOTT 45.00 X 110738 0 48333 KENNETH IRWIN 45.00 X 110738 0 48333 DONALD C O'CONNELL 50.00 X 110738 0 48333 1696281 0 625470 10 0 1 0 0 MEMBERSHIP DUES 900099 9009950 9009950 MISCELLANEOUS 900099 55555 55555 9065505 772 772 95196 95196 95196 95196 50 21341 -21291 -21291 -21291 2637 1063 1574 1574 9141756 9065505 0 76251 15000 1626264 1886305 733325 370577 245597 184430 39355 66974 594891 233829 132966 25738 2042963 703242 129480 BUSINESS REPRESENTATIVE 218080 FLOWERS & CONTRIBUTIONS 75735 AUTOMOBILE EXPENSE 63738 PRINTING AND PUBLICATIO 52870 MISCELLANEOUS 51964 135575 9628898 2100 73999 423092 264280 27544 96624 125701 52666 8114460 1840239 6327030 6274221 6905467 6761790 588450 789929 375000 675000 80213 70327 1043663 1535256 X 5630594 4973982 231210 252552 5861804 5226534 6905467 6761790 X -487142 -148128 X X 0 1 1 X 0 713090 713090 5076313 975554 4100759 1258476 665953 592523 1066581 198732 867849 6274221 MESC WITHHOLDING 1526 OTHER MISCELLANEOUS WITHHOLDING 34735 FEDERAL WITHHOLDING 11218 STATE INCOME TAXES WITHHOLDING 22848 70327 9141756 9628898 -487142 -148128 -148128 -635270 9171523 7413 7413 9164110 -22354 -22354 9141756 9806793 177895 177895 9628898 0 9628898 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. X X 0 0 0 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 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. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: TRANSFERS TO RELATED ORGANIZATION -148,128. TOTAL TO FORM 990, PART XI, LINE 5: -148,128. FORM 990, PART XII, LINE 2C REVIEW OF AUDITED FINANCIAL STATEMENTS BY BOARD. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 STATIONARY ENGINEERS Q 148128 TOTAL EXPENSES PAID