STRATEGY STUDIO / PUBLIC DATA EXPLORER

INTERNATIONAL UNION OF OPERATING: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL UNION OF OPERATING (EIN 38-0679790)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-15
IRS object ID
202411369349315376
Schema version
2022v5.0
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

FieldValueIRS element (for citing)
Return2024-05-15T16:45:35-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN381357951PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PLANTE & MORAN PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12601 CAMBRIDGE CT STE 300AddressLine1Txt
CityAUBURN HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48326ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN380679790EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL UNION OF OPERATINGBusinessNameLine1Txt
Business Name Line2ENGINEERS' LOCAL 324BusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone2484510324PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 HULET DRIVEAddressLine1Txt
CityBLOOMFIELD TOWNSHIPCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48302ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT HARTPersonNm
Person TitleCFOPersonTitleTxt
Phone2484510324PhoneNum
Signature2024-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSCOTTPersonFirstNm
Person LastHARTPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJESSICA TOADERPreparerPersonNm
PTINP01464604PTIN
Phone2483757100PhoneNum
Preparation2024-05-14PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSCOTT HARTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 HULET DRIVEAddressLine1Txt
CityBLOOMFIELD TOWNSHIPCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48302ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$19,982,753GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.OE324.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Other Organization DscLABOR UNIONOtherOrganizationDsc
Formation1938FormationYr
Legal Domicile StateMILegalDomicileStateCd
Activity Or MissionTO 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.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee65TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$17,783,647PYProgramServiceRevenueAmt
CY Program Service Revenue$19,706,561CYProgramServiceRevenueAmt
PY Investment Income$57,004PYInvestmentIncomeAmt
CY Investment Income$232,174CYInvestmentIncomeAmt
PY Other Revenue$33,100PYOtherRevenueAmt
CY Other Revenue$32,188CYOtherRevenueAmt
PY Total Revenue$17,873,751PYTotalRevenueAmt
CY Total Revenue$19,970,923CYTotalRevenueAmt
PY Grants And Similar Paid$82,824PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$269,722CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,741,200PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$8,220,132CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,352,382PYOtherExpensesAmt
CY Other Expenses$6,850,986CYOtherExpensesAmt
PY Total Expenses$14,176,406PYTotalExpensesAmt
CY Total Expenses$15,340,840CYTotalExpensesAmt
PY Revenues Less Expenses$3,697,345PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,630,083CYRevenuesLessExpensesAmt
Total Assets BOY$22,167,900TotalAssetsBOYAmt
Total Assets EOY$27,176,053TotalAssetsEOYAmt
Total Liabilities BOY$64,323TotalLiabilitiesBOYAmt
Total Liabilities EOY$348,238TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$22,103,577NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$26,827,815NetAssetsOrFundBalancesEOYAmt
MissionTO 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescLABOR ORGANIZATION FORMED FOR THE PURPOSE OF ADVANCING THE INTEREST OF APPROXIMATELY 14,000 MEMBERS WITH RESPECT TO WAGES, BENEFITS, AND WORKING CONDITIONSDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document40IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee65EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCOTT HARTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2484510324PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 HULET DRIVEAddressLine1Txt
CityBOOMFIELD TOWNSHIPCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48302ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DOUGLAS STOCKWELL
BUSINESS MANAGER50.006.00Yes (X)Yes (X)$149,110$0$72,695
KEN DOMBROW
PRESIDENT48.507.00Yes (X)Yes (X)$139,747$0$75,632
LEE GRAHAM
TREASURER1.0049.00Yes (X)Yes (X)$135,660$0$76,001
JEFF MCCARTHY
RECORDING CORR. SECRETARY- PART YEAR50.002.00Yes (X)Yes (X)$76,402$0$47,836
HEATH SALISBURY
FINANCIAL SECRETARY45.005.00Yes (X)Yes (X)$130,378$0$75,632
JOE SCHIPPA
TRUSTEE1.0045.00Yes (X)$117,456$0$72,291
MATT EVERLY
VICE PRESIDENT45.002.00Yes (X)Yes (X)$117,456$0$71,227
JOHN OSIKA
TRUSTEE2.0048.00Yes (X)$0$139,399$87,261
TONY BOLANOWSKI
TRUSTEE2.0043.00Yes (X)$117,456$0$72,291
CHAD LYNCH
RECORDING CORR. SECRETARY1.0045.00Yes (X)Yes (X)$120,850$0$73,170
KERMIT BURKE
AUDITOR1.0045.00Yes (X)$106,201$0$67,317
GEORGE EDWARDSEN
AUDITOR40.005.00Yes (X)$106,201$0$35,908
SCOTT HART
CFO44.009.00Yes (X)$105,190$0$48,370
JOHN SARAFIN
AUDITOR40.005.00Yes (X)$106,201$0$71,306
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,528,308TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$139,399TotReportableCompRltdOrgAmt
Total Other Compensation$946,937TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K12IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ENTERPRISE FM TRUST
PO BOX 800089KANSAS CITYMO61480VEHICLE LEASE PAYMENTS$699,317
SULLIVAN WARD ASHER
25800 NORTHWESTERN HIGHWAY 1000 MASOUTHFIELDMI48075LEGAL SERVICES$362,795
WEX INC
1 HANCOCK STREETPORTLANDME04101EMPLOYEE BENEFITS ADMINISTRATION$305,731
AMERICAN GRAPHICS PRINTING CO
34895 GROESBECK HWYCLINTON TWPMI48035PAINT SERVICES$188,814
T&M ASPHALT PAVING INC
4755 OLD PLANK RDMILFORDMI48381PAVING SERVICES$106,100
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$19,613,653$19,613,653
MEMBER ACTIVITIES900099$70,908$70,908
RENTAL REVENUE FROM RELATED PARTI531120$22,000$22,000
FieldValueIRS element (for citing)
Total Program Service Revenue$19,706,561TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$232,174TotalRevenueColumnAmt
Exclusion$232,174ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$40,933RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$40,933RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$40,933TotalRevenueColumnAmt
Exclusion$40,933ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$3,085GrossSalesOfInventoryAmt
Cost Of Goods Sold$11,830CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$8,745TotalRevenueColumnAmt
Exclusion-$8,745ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$19,970,923TotalRevenueColumnAmt
Related Or Exempt Func Income$19,706,561RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$264,362ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$269,722TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$2,387,984TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,157,176TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,606,798TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$670,417TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$397,757TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$464,399TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$29,460TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$101,000TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$341,152TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$497,107TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$591,332TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$97,900TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$323,792TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$278,661TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$221,766TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PER CAPITA COMMITMENT$2,561,951
VEHICLE LEASE EXPENSE$448,185
BUSINESS REPRESENTATIVE$276,916
INDUSTRY REPORTS AND DU$122,228

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$495,137TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$15,340,840TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$14,120,978BOYAmt
EOY$18,781,009EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$593,496BOYAmt
EOY$694,294EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$46,940BOYAmt
EOY$156,360EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$2,000,000BOYAmt
EOY$2,000,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$84,155BOYAmt
EOY$157,342EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,020,723LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,633,675LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,322,331BOYAmt
EOY$5,387,048EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$22,167,900BOYAmt
EOY$27,176,053EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$64,323BOYAmt
EOY$348,238EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$64,323BOYAmt
EOY$348,238EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$22,103,577BOYAmt
EOY$26,827,815EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,103,577BOYAmt
EOY$26,827,815EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,167,900BOYAmt
EOY$27,176,053EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,630,083ReconcilationRevenueExpnssAmt
Prior Period Adjustments$94,155PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$879,716OtherCostOrOtherBasisAmt
Book Value$879,716BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,067,831OtherCostOrOtherBasisAmt
Depreciation$1,668,764DepreciationAmt
Book Value$2,399,067BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,748,778OtherCostOrOtherBasisAmt
Depreciation$3,427,696DepreciationAmt
Book Value$321,082BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$418,203OtherCostOrOtherBasisAmt
Depreciation$299,262DepreciationAmt
Book Value$118,941BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,906,195OtherCostOrOtherBasisAmt
Depreciation$1,237,953DepreciationAmt
Book Value$1,668,242BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,387,048TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOTHER ACCRUED LIABILITIESDesc
Amt$348,238Amt
FieldValueIRS element (for citing)
Total Liability$348,238TotalLiabilityAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302386082362501(C)(2)$62,000$0AMOUNTS PAID TO ASSIST WITH PROPERTY TAXES, UTILITIES AND OTHER GENERAL EXPENSES FOR THE BUILDING CORPORATION.
MARCH OF DIMES
1550 CRYSTAL DR SUITE 1300ARLINGTONVA22202131846366501(C)(3)$12,500$0GENERAL SUPPORT
PROTECT MICHIGAN FAMILIES
428 W LENAWEE STLANSINGMI48933922366553$150,000$0ADVOCACY FOR REPEAL OF ANTI-WORKER LAWS
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION PROVIDED CONTRIBUTIONS TO THE OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION TO COVER GENERAL OPERATING EXPENSES. THE CFO OF THIS ORGANIZATION ALSO MONITORS THE ACTIVITY OF THE BUILDING CORPORATION INCLUDING REVIEWING INVOICES AND OTHER SUPPORTING DOCUMENTATION IN ORDER TO VERIFY THAT EXPENSES ARE PROPER PRIOR TO APPROVING PAYMENT. ALSO THE ORGANIZATION MAKES CHARITABLE DONATIONS TO TAX EXEMPT 501(C)(3) ORGANIZATIONS. OE DOES NOT MONITOR USE OF THE FUNDS AS THEY ARE INTENDED TO SUPPORT THE GENERAL MISSION OF THE RECIPIENT 501(C)(3) ORGANIZATION. ADDITIONALLY, IN FISCAL YEAR 2023, THE ORGANIZATION MADE A CONTRIBUTION TO "PROTECT MICHIGAN FAMILIES" TO SUPPORT BALLOT INITIATIVES INTENDED TO TURN OVER RIGHT TO WORK LAWS IN THE STATE OF MICHIGAN. THE ORGANIZATION RECEIVED A COPY OF THE PROTECT MICHIGAN FAMILIES BUDGET TO CONFIRM FUNDS WERE USED AS INTENDED.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JOHN OSIKA
TRUSTEE$0$139,399$0$0$0$0$0$54,097$0$33,164$0$226,660$0$0
DOUGLAS STOCKWELL
BUSINESS MANAGER$149,110$0$0$0$0$0$53,433$0$19,262$0$221,805$0$0$0
KEN DOMBROW
PRESIDENT$139,747$0$0$0$0$0$56,370$0$19,262$0$215,379$0$0$0
LEE GRAHAM
TREASURER$135,660$0$0$0$0$0$56,959$0$19,042$0$211,661$0$0$0
HEATH SALISBURY
FINANCIAL SECRETARY$130,378$0$0$0$0$0$56,370$0$19,262$0$206,010$0$0$0
CHAD LYNCH
RECORDING CORR. SECRETARY$120,850$0$0$0$0$0$54,128$0$19,042$0$194,020$0$0$0
JOE SCHIPPA
TRUSTEE$117,456$0$0$0$0$0$53,468$0$18,823$0$189,747$0$0$0
TONY BOLANOWSKI
TRUSTEE$117,456$0$0$0$0$0$53,468$0$18,823$0$189,747$0$0$0
MATT EVERLY
VICE PRESIDENT$117,456$0$0$0$0$0$52,404$0$18,823$0$188,683$0$0$0
JOHN SARAFIN
AUDITOR$106,201$0$0$0$0$0$52,483$0$18,823$0$177,507$0$0$0
KERMIT BURKE
AUDITOR$106,201$0$0$0$0$0$48,646$0$18,671$0$173,518$0$0$0
SCOTT HART
CFO$105,190$0$0$0$0$0$31,525$0$16,845$0$153,560$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7ATHERE 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 7BMEMBERSHIP 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 11BTHE 990 IS REVIEWED BY CFO OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS BEFORE BEING FILED.
FORM 990, PART VI, SECTION B, LINE 15THE 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 BUSINESS MANAGER 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 19THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
FORM 990, PART XII, LINE 2B:AS OF THE DUE DATE OF THE FEDERAL 990 FOR INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324, AN AUDIT OF THE FINANCIAL STATEMENTS IS CURRENTLY IN PROCESS AND WILL BE COMPLETED SHORTLY AFTER THE RETURN HAS BEEN FILED.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxt
OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302382872986TO DISSEMINATE PROMOTIONAL MATERIALS AND INFO TO ARCHITECTS AND ENGINEERSMI501(C)(5)0
OEPT REALTY HOLDING COMPANY
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383037205TO ACT AS TITLE HOLDING COMPANY FOR AN INVESTMENT OF A RELATED FUNDMI501(C)(2)0
OPERATING ENGINEERS' LOCAL 324 JOURNEYMAN AND APPRENTICE TRAINING FUND INC
275 E HIGHLAND ROADHOWELLMI48843383215444TO PROVIDE CONTINUING EDUCATION OPPORTUNITIESMI501(C)(3)0LINE 2
OPERATING ENGINEERS LOCAL 324 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383237248TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERSMI527Yes (1)
OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302386082362HOLD TITLE AND MAINTAIN REAL ESTATEMI501(C)(2)Yes (1)
OPERATING ENGINEERS' LOCAL 324 INDUSTRY LABOR MANAGEMENT COMMITTEE
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302845098894TO IMPROVE COMMUNICATION BETWEEN REPS OF UNION, EMPLOYER, AND ASSOCIATIONMI501(C)(5)0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Involved$62,000InvolvedAmt
Method Of Amount DeterminationCASH PAIDMethodOfAmountDeterminationTxt