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INTERNATIONAL UNION OF OPERATING: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL UNION OF OPERATING (EIN 38-0679790)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-07-09
IRS object ID
202011919349301006
Schema version
2018v3.2
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)
Return2020-07-09T07:52:15-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

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 COURT STE 500AddressLine1Txt
CityAUBURN HILLSCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48326ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

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)
PersonLEE GRAHAMPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2484510324PhoneNum
Signature2020-06-26SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLYNNE HUISMANNPreparerPersonNm
PTINP00053811PTIN
Phone2483757100PhoneNum
Preparation2020-06-26PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address76.20.156.99IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-06-26IPDt
IP Tm15:15:21IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdE0F6F03BC3AE684EB3B59DF82EF6777B722E432EAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLEE GRAHAMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 HULET DRIVEAddressLine1Txt
CityBLOOMFIELD TOWNSHIPCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48302ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$16,179,674GrossReceiptsAmt
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 Body9VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee62TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$272,917PYContributionsGrantsAmt
CY Contributions Grants$404,578CYContributionsGrantsAmt
PY Program Service Revenue$15,605,111PYProgramServiceRevenueAmt
CY Program Service Revenue$15,565,715CYProgramServiceRevenueAmt
PY Investment Income$59,089PYInvestmentIncomeAmt
CY Investment Income$63,181CYInvestmentIncomeAmt
PY Other Revenue$23,293PYOtherRevenueAmt
CY Other Revenue$59,576CYOtherRevenueAmt
PY Total Revenue$15,960,410PYTotalRevenueAmt
CY Total Revenue$16,093,050CYTotalRevenueAmt
PY Grants And Similar Paid$75,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$95,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$5,000PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$5,000CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$7,409,424PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,663,043CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,132,593PYOtherExpensesAmt
CY Other Expenses$7,009,269CYOtherExpensesAmt
PY Total Expenses$13,622,017PYTotalExpensesAmt
CY Total Expenses$14,772,312CYTotalExpensesAmt
PY Revenues Less Expenses$2,338,393PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,320,738CYRevenuesLessExpensesAmt
Total Assets BOY$14,794,109TotalAssetsBOYAmt
Total Assets EOY$16,113,655TotalAssetsEOYAmt
Total Liabilities BOY$131,093TotalLiabilitiesBOYAmt
Total Liabilities EOY$129,901TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$14,663,016NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$15,983,754NetAssetsOrFundBalancesEOYAmt
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 14,276 MEMBERS WITH RESPECT TO WAGES, BENEFITS, AND WORKING CONDITIONSDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 StmtYes (1)IndependentAuditFinclStmtInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document26IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee62EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri Discl0NondeductibleContriDisclInd
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 Members9GoverningBodyVotingMembersCnt
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 (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JOHN OSIKA
TRUSTEE45.001.00Yes (X)$0$109,683$69,825
MATT EVERLY
TRUSTEE45.003.00Yes (X)$94,249$0$65,955
ZANE HUBBARD
TRUSTEE45.002.00Yes (X)$94,249$0$65,955
DOUGLAS STOCKWELL
BUSINESS MANAGER50.009.50Yes (X)$149,110$0$70,725Yes (X)
JEFF MCCARTHY
RECORDING CORR. SECRETARY50.004.00Yes (X)$94,249$0$65,955Yes (X)
KEN DOMBROW
PRESIDENT50.008.50Yes (X)$125,974$0$70,042Yes (X)
THOMAS SCOTT
RECORDING CORR. SECRETARY - PART YEAR50.004.50Yes (X)$117,257$0$71,303Yes (X)
JIM ARINI
CHAIRMAN-PART YEAR45.004.00Yes (X)$94,249$0$65,955Yes (X)
DANIEL L BOONE
VICE PRESIDENT50.008.00Yes (X)$117,257$0$71,303Yes (X)
LEE GRAHAM
CHAIRMAN/TREASURER1.0053.00Yes (X)$123,075$0$70,414Yes (X)
HEATH SALISBURY
FINANCIAL SECRETARY45.000.00Yes (X)$105,504$0$67,000Yes (X)
KERMIT BURKE
AUDITOR40.000.00$94,249$0$65,955Yes (X)
JOE SCHIPPA
AUDITOR40.000.00$94,249$0$65,955Yes (X)
GEORGE EDWARDSEN
AUDITOR40.005.00$94,249$0$65,955Yes (X)
SCOTT HART
CFO45.0012.00$85,965$0$64,100Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,483,885TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$109,683TotReportableCompRltdOrgAmt
Total Other Compensation$1,016,397TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K8IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
JAYSTAR GROUP - SOFTWARE DEVELOPMENT
200 CONNETICUT AVE FIFTH FLOORNORWALKCT06854SOFTWARE DEVELOPMENT$412,864
SULLIVAN WARD ASHER - LEGAL FEES
25800 NORTHWESTERN HIGHWAY 1000 MASOUTHFIELDMI48075LEGAL SERVICES$315,073
SACHS WALDMAN PROFESSIONAL CORPORATION
2211 EAST JEFFERSON SUITE 200DETROITMI48207LEGAL SERVICES$189,922
LEGGHIO & ISRAEL PC
806 SOUTH WASHINGTON SUITE 600ROYAL OAKMI48067LEGAL SERVICES$149,841
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
All Other Contributions$404,578AllOtherContributionsAmt
Total Contributions$404,578TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES813930$15,528,715$15,528,715
RENTAL REVENUE FROM RELATED PARTI531120$37,000$37,000
FieldValueIRS element (for citing)
Total Program Service Revenue$15,565,715TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$65,947TotalRevenueColumnAmt
Exclusion$65,947ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$4,984RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$4,984RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,984TotalRevenueColumnAmt
Exclusion$4,984ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$23,650SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$26,416SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$2,766SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$2,766TotalRevenueColumnAmt
Exclusion-$2,766ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$25,085GrossSalesOfInventoryAmt
Cost Of Goods Sold$60,208CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$35,123TotalRevenueColumnAmt
Exclusion-$35,123ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMEMBER ACTIVITIESDesc
Business900099BusinessCd
Total Revenue Column$89,715TotalRevenueColumnAmt
Exclusion$89,715ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$89,715OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,093,050TotalRevenueColumnAmt
Related Or Exempt Func Income$15,565,715RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$122,757ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$95,000TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$5,000TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$2,420,323TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,892,683TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,426,638TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$566,248TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$357,151TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$742,170TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$54,440TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$259,128TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$331,215TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$489,736TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$288,591TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$156,713TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$62,323TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$7,141TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$398,460TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$180,626TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PER CAPITA TAXES TO NAT$2,514,189
VEHICLE LEASE EXPENSE$390,488
BUSINESS REPRESENTATIVE$280,926
INDUSTRY REPORTS AND DU$119,925

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$733,198TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$14,772,312TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$8,058,613BOYAmt
EOY$9,297,249EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$323,295BOYAmt
EOY$390,117EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,752BOYAmt
EOY$17,050EOYAmt

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$76,734BOYAmt
EOY$93,100EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,406,663LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,090,524LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,331,715BOYAmt
EOY$4,316,139EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$14,794,109BOYAmt
EOY$16,113,655EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$131,093BOYAmt
EOY$129,901EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$131,093BOYAmt
EOY$129,901EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$14,663,016BOYAmt
EOY$15,983,754EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,663,016BOYAmt
EOY$15,983,754EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,794,109BOYAmt
EOY$16,113,655EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,320,738ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

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

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$758,651OtherCostOrOtherBasisAmt
Book Value$758,651BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,944,847OtherCostOrOtherBasisAmt
Depreciation$846,810DepreciationAmt
Book Value$2,098,037BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,228,236OtherCostOrOtherBasisAmt
Depreciation$3,155,143DepreciationAmt
Book Value$73,093BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,148,746OtherCostOrOtherBasisAmt
Depreciation$1,052,323DepreciationAmt
Book Value$96,423BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,326,183OtherCostOrOtherBasisAmt
Depreciation$36,248DepreciationAmt
Book Value$1,289,935BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,316,139TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
OTHER ACCRUED LIABILITIES$41,567
DUE TO OTHER FUNDS$13,334
DOL SETTLEMENT DUE TO MEMBERS$75,000
FieldValueIRS element (for citing)
Total Liability$129,901TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$16,156,024TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$16,156,024RevenueSubtotalAmt
Other Revenues Not Included-$62,974OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$62,974RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$16,093,050TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$14,835,286TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$62,974OtherExpensesIncludedAmt
Expenses Not Reported$62,974ExpensesNotReportedAmt
Expenses Subtotal$14,772,312ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$14,772,312TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART XI, LINE 4B - OTHER ADJUSTMENTS:GAIN/LOSS FROM DISPOSAL -2,766. COST OF GOODS SOLD -60,208.
PART XII, LINE 2D - OTHER ADJUSTMENTS:GAIN/LOSS FROM DISPOSAL 2,766. COST OF GOODS SOLD 60,208.

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 HULET DRIVEAddressLine1Txt
CityBLOOMFIELD TOWNSHIPCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48302ZIPCd
FieldValueIRS element (for citing)
Recipient EIN386082362RecipientEIN
IRC Section501(C)(2)IRCSectionDesc
Cash Grant$95,000CashGrantAmt
Valuation Method UsedCASHValuationMethodUsedDesc
Purpose Of GrantAMOUNTS PAID TO ASSIST WITH PROPERTY TAXES, UTILITIES AND OTHER GENERAL EXPENSES FOR THE BUILDING CORPORATION.PurposeOfGrantTxt
FieldValueIRS element (for citing)
Total Other Org1TotalOtherOrgCnt

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.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 (15 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$109,683$0$0$0$0$0$54,673$0$15,152$0$179,508$0$0
MATT EVERLY
TRUSTEE$94,249$0$0$0$0$0$49,591$0$16,364$0$160,204$0$0$0
ZANE HUBBARD
TRUSTEE$94,249$0$0$0$0$0$49,591$0$16,364$0$160,204$0$0$0
DOUGLAS STOCKWELL
BUSINESS MANAGER$149,110$0$0$0$0$0$53,918$0$16,807$0$219,835$0$0$0
JEFF MCCARTHY
RECORDING CORR. SECRETARY$94,249$0$0$0$0$0$49,591$0$16,364$0$160,204$0$0$0
KEN DOMBROW
PRESIDENT$125,974$0$0$0$0$0$53,235$0$16,807$0$196,016$0$0$0
THOMAS SCOTT
RECORDING CORR. SECRETARY - PART YEA$117,257$0$0$0$0$0$54,496$0$16,807$0$188,560$0$0$0
JIM ARINI
CHAIRMAN-PART YEAR$94,249$0$0$0$0$0$49,591$0$16,364$0$160,204$0$0$0
DANIEL L BOONE
VICE PRESIDENT$117,257$0$0$0$0$0$54,496$0$16,807$0$188,560$0$0$0
LEE GRAHAM
CHAIRMAN/TREASURER$123,075$0$0$0$0$0$53,607$0$16,807$0$193,489$0$0$0
HEATH SALISBURY
FINANCIAL SECRETARY$105,504$0$0$0$0$0$50,636$0$16,364$0$172,504$0$0$0
KERMIT BURKE
AUDITOR$94,249$0$0$0$0$0$49,591$0$16,364$0$160,204$0$0$0
JOE SCHIPPA
AUDITOR$94,249$0$0$0$0$0$49,591$0$16,364$0$160,204$0$0$0
GEORGE EDWARDSEN
AUDITOR$94,249$0$0$0$0$0$49,591$0$16,364$0$160,204$0$0$0
SCOTT HART
CFO$85,965$0$0$0$0$0$47,777$0$16,323$0$150,065$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 THE UNION'S CFO 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 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 19THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
FORM 990, PART XII, LINE 2C:THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (14 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxt
OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302386082362HOLD TITLE AND MAINTAIN REAL ESTATEMI501(C)(2)Yes (1)
OPERATING ENGINEERS LOCAL 324 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383237248TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERSMI527Yes (1)
IUOE LOCAL 324 HEALTH & WELFARE FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302382243531TO PROVIDE HEALTH BENEFITS TO MEMBERSMI501(C)(9)0
IUOE LOCAL 324 RETIREMENT TRUST FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383685356TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)0
IUOE LOCAL 324 STATIONARY ENGINEERS
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302237109957TO PROVIDE TRAINING PROGRAMS FOR MEMBERSMI501(C)(5)0
BUILDING CORPORATION OF THE IUOE LOCAL 324 STATIONARY ENGINEERS' FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302800702994TO HOLD AND OPERATE THE BUILDING LOCATED AT 1550 HOWARD ST, DETROIT, MIMI501(C)(2)0
OPERATING ENGINEERS' LOCAL 324 PENSION FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302381900637TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)0
OPERATING ENGINEERS' LOCAL 324 RETIREE BENEFIT FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302382342972TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)0
OPERATING ENGINEERS' LOCAL 324 DEFINED CONTRIBUTION FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383386104TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)0
OPERATING ENGINEERS' LOCAL 324 VACATION AND HOLIDAY FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302386195525TO PROVIDE VACATION BENEFITS FOR MEMBERSMI501(C)(9)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 HEALTH CARE PLAN
700 TOWER DRIVE SUITE 300TROYMI480982808381940673TO PROVIDE HEALTH BENEFITS TO MEMBERSMI501(C)(9)0
OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302382872986TO DISSEMINATE PROMOTIONAL MATERIALS AND INFO TO ARCHITECTS AND ENGINEERSMI501(C)(5)0
OPERATING ENGINEERS' LOCAL 324 JOURNEYMAN AND APPRENTICE TRAINING FUND INC
275 E HIGHLAND ROADHOWELLMI48843383215444TO PROVIDE CONTINUING EDUCATION OPPORTUNITIESMI501(C)(3)0LINE 2
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 OrgYes (1)LoansOrGuaranteesToOtherOrgInd
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 (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION
B$95,000CASH PAID
BUILDING CORPORATION OF THE IUOE LOCAL 324 STATIONARY ENGINEERS' FUND
K$65,624CASH PAID
IUOE LOCAL 324 STATIONARY ENGINEERS
D$2,000,000YEAR END LOAN BALANCE