2012-09-14T09:59:51-05:00 2012-06-30 381357951 PLANTE & MORAN PLLC 111 EAST COURT STREET SUITE 1A FLINT MI 48502 990 2011-07-01 380679790 INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 INTE 2484510324 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 MICHAEL PANKIEWICZ 2484510324 2012-09-13 1 AMANDA CRONK CPA P01325415 8107675350 2011 2016-02-24 21:20:13Z MICHAEL PANKIEWICZ 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 9290221 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 42 1 0 0 0 0 9065505 9134092 -20519 1797 96770 102848 9141756 9238737 0 0 15000 23750 4862068 4709127 0 0 0 4751830 5052861 9628898 9785738 -487142 -547001 6761790 5714446 1535256 1034913 5226534 4679533 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 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 0 0 1 22 0 1 42 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 TOWNSHIP MI 48302 JOHN M HAMILTON 50.00 X X 248338 0 52738 DANIEL L BOONE 50.00 X X 104411 0 52048 JIM ARINI 45.00 X X 68182 0 47812 THOMAS SCOTT 50.00 X X 105701 0 52079 ROBERT T COLLINS 45.00 X 91292 0 49143 STEVE MINELLA 50.00 X X 119123 0 51995 DERRICK SANDERS 45.00 X 91292 0 49143 DAVE HART 50.00 X X 124323 0 51962 LEE GRAHAM 1.00 X 0 0 0 MICHAEL PANKIEWICZ 45.00 X 91292 0 48909 SCOTT PAGE 50.00 X 102249 0 51738 SAM HOUSTON 50.00 X 109162 0 51738 KENNETH IRWIN 50.00 X 105701 0 51738 DAVE SIMMONS 50.00 X 100146 0 51738 DONALD C O'CONNELL 50.00 X 105701 0 52079 1566913 0 714860 10 0 1 0 0 MEMBERSHIP DUES 813930 9102753 9102753 OTHER RELATED REVENUE 900099 31339 31339 9134092 66 66 101201 0 101201 101201 101201 52302 50571 1731 1731 1731 2560 913 1647 1647 9238737 9134092 0 104645 23750 1504447 1885084 730924 332599 256073 348256 33130 69819 72451 557921 245131 59084 122562 30051 2119572 749151 128086 BUSINESS REPRESENTATIVE 267839 DUES REFUNDS 50741 VEHICLE LEASE EXPENSE 46953 WATCHES 40 YEAR MEMBERS 42199 109915 9785738 73999 71248 264280 47533 96624 42943 52666 39365 7959556 2446199 6274221 5513357 6761790 5714446 789929 486067 675000 500000 70327 48846 1535256 1034913 X 4973982 4679533 252552 0 5226534 4679533 6761790 5714446 -547001 0 X X 0 1 1 X 0 1 1 0 713090 713090 5076313 1348867 3727446 180643 15054 165589 1005728 705588 300140 983782 376690 607092 5513357 MESC WITHHOLDING 449 OTHER MISCELLANEOUS WITHHOLDING 28666 FEDERAL WITHHOLDING 9658 STATE INCOME TAXES WITHHOLDING 10073 48846 9238737 9785738 -547001 -547001 9467919 230000 230000 9237919 818 818 9238737 10014920 229182 229182 9785738 0 9785738 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, 2012, 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 2009. PART XII, LINE 2D - OTHER ADJUSTMENTS: INTERFUND TRANSFERS 230,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: GAIN ON SALE OF ASSETS 1,731. DIRECT EXPENSES OTHER THAN FUNDRAISING -913. PART XIII, LINE 2D - OTHER ADJUSTMENTS: GAIN ON SALE OF ASSETS -1,731. INTERFUND TRANSFERS 230,000. DIRECT EXPENSES OTHER THAN FUNDRAISING 913. X X 0 0 0 JOHN M HAMILTON 248338 0 0 0 0 0 35570 0 17168 0 301076 0 0 0 DANIEL L BOONE 104411 0 0 0 0 0 34880 0 17168 0 156459 0 0 0 THOMAS SCOTT 105701 0 0 0 0 0 34911 0 17168 0 157780 0 0 0 STEVE MINELLA 119123 0 0 0 0 0 34827 0 17168 0 171118 0 0 0 DAVE HART 124323 0 0 0 0 0 34794 0 17168 0 176285 0 0 0 SCOTT PAGE 102249 0 0 0 0 0 34570 0 17168 0 153987 0 0 0 SAM HOUSTON 109162 0 0 0 0 0 34570 0 17168 0 160900 0 0 0 KENNETH IRWIN 105701 0 0 0 0 0 34570 0 17168 0 157439 0 0 0 DAVE SIMMONS 100146 0 0 0 0 0 34570 0 17168 0 151884 0 0 0 DONALD C O'CONNELL 105701 0 0 0 0 0 34911 0 17168 0 157780 0 0 0 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 MI 48203 386082362 HOLD TITLE AND MAINTAIN REAL ESTATE MI 501(C)(2) N/A 1 OPERATING ENGINEERS LOCAL 324 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE 500 HULET DRIVE BLOOMFIELD MI 48203 383237248 TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERS MI 527 N/A 1 IUOE LOCAL 324 HEALTH & WELFARE FUND 500 HULET DRIVE BLOOMFIELD MI 48203 382243531 TO PROVIDE HEALTH BENEFITS TO MEMBERS MI 501 (C) 9 N/A 1 IUOE LOCAL 324 RETIREMENT TRUST FUND 500 HULET DRIVE BLOOMFIELD MI 48203 383685356 TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS MI 501 (A) N/A 1 IUOE LOCAL 324 STATIONARY ENGINEERS 500 HULET DRIVE BLOOMFIELD MI 48203 237109957 TO PROVIDE TRAINING PROGRAMS FOR MEMBERS MI 501 (C) 5 N/A 1 BUILDING CORPORATION OF THE IUOE LOCAL 324 STATIONARY ENGINEERS' FUND 500 HULET DRIVE BLOOMFIELD MI 48302 800702994 TO HOLD AND OPERATE THE BUILDING LOCATED AT 1550 HOWARD ST, DETROIT, MI MI 501(C)(2) N/A 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0