Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
990 • Fiscal year 2012 • EIN 38-2872986
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
82nd percentile
Faster asset growth than 82% of similar nonprofits.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Assets
Up$141,885
Up $18,869 (+15%) from 2011
Net Assets
Up$20,006
Up $81,501 (+133%) from 2011
Liabilities
Down$121,879
Down $62,632 (-34%) from 2011
Revenue
-
No earlier filing loaded for comparison.
Expenses
Up$628,193
Up $18,750 (+3.1%) from 2011
Net Income
-
No earlier filing loaded for comparison.
The operating engineers local 324 labor management education committee aims to make michigan the premier state in the union and possibly the world to construct and maintain infrastructure and facilities. We will achieve this mission through education, communication, innovation and dedication to the members of operating engineers local 324, while concurrently striving to enhance progressive relationships with the contactors employing them and the project owners providing opportunities for the members to perform their craft.
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReview | 0 | 0 |
| IRS990/AccountsPayableAccruedExpenses/BOY | 0 | 184511 |
| IRS990/AccountsPayableAccruedExpenses/EOY | 0 | 121879 |
| IRS990/AccountsReceivable/BOY | 0 | 44578 |
| IRS990/AccountsReceivable/EOY | 0 | 45929 |
| IRS990/ActivitiesConductedPartnership | 0 | 0 |
| IRS990/ActivityOrMissionDescription | 0 | TO DISTRIBUTE PROMOTIONAL AND EDUCATIONAL MATERIALS AND INFORMATION TO ARCHITECTS, ENGINEERS, AND OPERATING ENGINEERS. |
| IRS990/AddressPrincipalOfficerUS/AddressLine1 | 0 | 700 TOWER DRIVE SUITE 300 |
| IRS990/AddressPrincipalOfficerUS/City | 0 | TROY |
| IRS990/AddressPrincipalOfficerUS/State | 0 | MI |
| IRS990/AddressPrincipalOfficerUS/ZIPCode | 0 | 48098 |
| IRS990/Advertising/Total | 0 | 94558 |
| IRS990/AllOtherExpenses/Total | 0 | 8127 |
| IRS990/AnnualDisclosureCoveredPersons | 0 | 0 |
| IRS990/AuditCommittee | 0 | 1 |
| IRS990/BenefitsPaidToMembersCY | 0 | 0 |
| IRS990/BenefitsPaidToMembersPriorYear | 0 | 0 |
| IRS990/BsnssRltnshpThruFamilyMember | 0 | 0 |
| IRS990/BsnssRltnshpWithOrganization | 0 | 0 |
| IRS990/CashNonInterestBearing/BOY | 0 | 42142 |
| IRS990/CashNonInterestBearing/EOY | 0 | 17451 |
| IRS990/ChangesToOrganizingDocs | 0 | 0 |
| IRS990/CollectionsOfArt | 0 | 0 |
| IRS990/CompCurrentOfficersDirectors/Total | 0 | 160652 |
| IRS990/CompensationFromOtherSources | 0 | 1 |
| IRS990/CompensationProcessCEO | 0 | 1 |
| IRS990/CompensationProcessOther | 0 | 1 |
| IRS990/ComplianceWithBackupWitholding | 0 | 1 |
| IRS990/ConferencesMeetings/Total | 0 | 7800 |
| IRS990/ConflictOfInterestPolicy | 0 | 1 |
| IRS990/ConservationEasements | 0 | 0 |
| IRS990/ConsolidatedAuditFinancialStmt | 0 | 0 |
| IRS990/ContributionsGrantsCurrentYear | 0 | 0 |
| IRS990/ContributionsGrantsPriorYear | 0 | 0 |
| IRS990/CreditCounseling | 0 | 0 |
| IRS990/DecisionsSubjectToApproval | 0 | 0 |
| IRS990/DeductibleContributionsOfArt | 0 | 0 |
| IRS990/DeductibleNonCashContributions | 0 | 0 |
| IRS990/DelegationOfManagementDuties | 0 | 0 |
| IRS990/DepreciationDepletion/Total | 0 | 9069 |
| IRS990/DescribedIn501C3 | 0 | 0 |
| IRS990/Description | 0 | TO DISTRIBUTE PROMOTIONAL AND EDUCATIONAL MATERIALS AND INFORMATION TO ARCHITECTS, ENGINEERS, AND OPERATING ENGINEERS TO ENHANCE PROGRESSIVE RELATIONSHIPS WITH THE CONTRACTORS EMPLOYING THEM AND THE PROJECT OWNERS PROVIDING OPPORTUNITIES FOR MEMBERS TO PERFORM THEIR CRAFT. |
| IRS990/DisregardedEntity | 0 | 0 |
| IRS990/DocumentRetentionPolicy | 0 | 0 |
| IRS990/DoingBusinessAs/BusinessNameLine1 | 0 | MICHIGAN FAIR CONTRACTING CENTER |
| IRS990/DonorAdvisedFunds | 0 | 0 |
| IRS990/ElectionOfBoardMembers | 0 | 0 |
| IRS990/EmploymentTaxReturnsFiled | 0 | 1 |
| IRS990/FamilyOrBusinessRelationship | 0 | 1 |
| IRS990/FederalGrantAuditRequired | 0 | 0 |
| IRS990/FeesForServicesOther/Total | 0 | 13052 |
| IRS990/FinancialStatementSeparate | 0 | X |
| IRS990/FollowSFAS117 | 0 | X |
| IRS990/ForeignActivities | 0 | 0 |
| IRS990/ForeignFinancialAccount | 0 | 0 |
| IRS990/ForeignOffice | 0 | 0 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 0 | 2.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 1 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 2 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 3 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 4 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 5 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 6 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 7 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 8 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 9 | 1.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 10 | 45.00 |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 0 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 1 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 2 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 3 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 4 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 5 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 6 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 7 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 8 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 9 | X |
| IRS990/Form990PartVIISectionA/NamePerson | 0 | STEVE MINELLA |
| IRS990/Form990PartVIISectionA/NamePerson | 1 | DAVE HART |
| IRS990/Form990PartVIISectionA/NamePerson | 2 | MICHAEL P SMITH |
| IRS990/Form990PartVIISectionA/NamePerson | 3 | MICHAEL A NYSTROM |
| IRS990/Form990PartVIISectionA/NamePerson | 4 | ME WOODBECK JR |
| IRS990/Form990PartVIISectionA/NamePerson | 5 | DAN BOONE |
| IRS990/Form990PartVIISectionA/NamePerson | 6 | MIKE PANKEWICZ |
| IRS990/Form990PartVIISectionA/NamePerson | 7 | KEITH LEDBETTER |
| IRS990/Form990PartVIISectionA/NamePerson | 8 | PATRICK BAKER |
| IRS990/Form990PartVIISectionA/NamePerson | 9 | BILL ROUGH |
| IRS990/Form990PartVIISectionA/NamePerson | 10 | DONALD C O'CONNELL |
| IRS990/Form990PartVIISectionA/Officer | 0 | X |
| IRS990/Form990PartVIISectionA/Officer | 1 | X |
| IRS990/Form990PartVIISectionA/Officer | 2 | X |
| IRS990/Form990PartVIISectionA/OtherCompensation | 0 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 1 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 2 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 3 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 4 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 5 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 6 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 7 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 8 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 9 | 50178 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 10 | 54951 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 0 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 1 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 2 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 3 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 4 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 5 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 6 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 7 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 8 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 9 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 10 | 105339 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 0 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 1 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 2 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 3 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 4 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 5 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 6 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 7 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 8 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 9 | 110947 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 10 | 0 |
| IRS990/Form990PartVIISectionA/Title | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionA/Title | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionA/Title | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionA/Title | 3 | SECRETARY |
| IRS990/Form990PartVIISectionA/Title | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionA/Title | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionA/Title | 6 | CFO |
| IRS990/Form990PartVIISectionA/Title | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionA/Title | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionA/Title | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionA/Title | 10 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGoverningBody | 0 | 0 |
| IRS990/FormersListed | 0 | 0 |
| IRS990/FSAudited | 0 | 1 |
| IRS990/FundraisingActivities | 0 | 0 |
| IRS990/Gaming | 0 | 0 |
| IRS990/GrantsAndSimilarAmntsCY | 0 | 0 |
| IRS990/GrantsAndSimilarAmntsPriorYear | 0 | 0 |
| IRS990/GrantsToIndividuals | 0 | 0 |
| IRS990/GrantsToOrganizations | 0 | 0 |
| IRS990/GrantToRelatedPerson | 0 | 0 |
| IRS990/GrossReceipts | 0 | 709694 |
| IRS990/GroupReturnForAffiliates | 0 | 0 |
| IRS990/Hospital | 0 | 0 |
| IRS990/IndependentAuditFinancialStmt | 0 | 1 |
| IRS990/IndoorTanningServices | 0 | 0 |
| IRS990/InfoInScheduleOPartIII | 0 | X |
| IRS990/InfoInScheduleOPartVI | 0 | X |
| IRS990/InfoInScheduleOPartVII | 0 | X |
| IRS990/InfoInScheduleOPartXII | 0 | X |
| IRS990/Insurance/Total | 0 | 15477 |
| IRS990/InvestmentIncomeCurrentYear | 0 | 4 |
| IRS990/InvestmentIncome/ExclusionAmount | 0 | 4 |
| IRS990/InvestmentIncomePriorYear | 0 | 17 |
| IRS990/InvestmentIncome/TotalRevenueColumn | 0 | 4 |
| IRS990/InvestmentInJointVenture | 0 | 0 |
| IRS990/LandBldgEquipmentAccumDeprec | 0 | 35856 |
| IRS990/LandBuildingsEquipmentBasis | 0 | 107591 |
| IRS990/LandBuildingsEquipmentBasisNet/BOY | 0 | 31382 |
| IRS990/LandBuildingsEquipmentBasisNet/EOY | 0 | 71735 |
| IRS990/LoanToOfficerOrDQP | 0 | 0 |
| IRS990/LocalChapters | 0 | 0 |
| IRS990/MaterialDiversionOrMisuse | 0 | 0 |
| IRS990/MembersOrStockholders | 0 | 0 |
| IRS990/MethodOfAccountingAccrual | 0 | X |
| IRS990/MinutesOfCommittees | 0 | 1 |
| IRS990/MinutesOfGoverningBody | 0 | 1 |
| IRS990/MissionDescription | 0 | TO DISTRIBUTE PROMOTIONAL AND EDUCATIONAL MATERIALS AND INFORMATION TO ARCHITECTS, ENGINEERS, AND OPERATING ENGINEERS TO ENHANCE PROGRESSIVE RELATIONSHIPS WITH THE CONTRACTORS EMPLOYING THEM AND THE PROJECT OWNERS PROVIDING OPPORTUNITIES FOR MEMBERS TO PERFORM THEIR CRAFT. |
| IRS990/MoreThan5000KToIndividuals | 0 | 0 |
| IRS990/MoreThan5000KToOrganizations | 0 | 0 |
| IRS990/NameOfPrincipalOfficerPerson | 0 | MICHAEL PANKIEWICZ |
| IRS990/NbrIndependentVotingMembers | 0 | 9 |
| IRS990/NbrVotingGoverningBodyMembers | 0 | 10 |
| IRS990/NbrVotingMembersGoverningBody | 0 | 10 |
| IRS990/NetAssetsOrFundBalancesBOY | 0 | -61495 |
| IRS990/NetAssetsOrFundBalancesEOY | 0 | 20006 |
| IRS990/NetUnrelatedBusinessTxblIncome | 0 | 0 |
| IRS990/NonDeductibleContributions | 0 | 0 |
| IRS990/NumberFormsTransmittedWith1096 | 0 | 1 |
| IRS990/NumberIndependentVotingMembers | 0 | 9 |
| IRS990/NumberIndividualsGT100K | 0 | 1 |
| IRS990/NumberOfContractorsGT100K | 0 | 0 |
| IRS990/NumberOfEmployees | 0 | 2 |
| IRS990/NumberW2GIncluded | 0 | 0 |
| IRS990/Occupancy/Total | 0 | 6326 |
| IRS990/OfficeExpenses/Total | 0 | 6797 |
| IRS990/OfficerEntityWithBsnssRltnshp | 0 | 0 |
| IRS990/OfficerMailingAddress | 0 | 0 |
| IRS990/Organization501c | 0 | X |
| IRS990/OtherEmployeeBenefits/Total | 0 | 65161 |
| IRS990/OtherExpensePriorYear | 0 | 198292 |
| IRS990/OtherExpensesCurrentYear | 0 | 244658 |
| IRS990/OtherExpenses/Description | 0 | AUTO EXPENSE |
| IRS990/OtherExpenses/Description | 1 | M.U.S.T. PROGRAM |
| IRS990/OtherExpenses/Description | 2 | PRINTING AND PUBLICATIO |
| IRS990/OtherExpenses/Description | 3 | FIELD COORDINATORS' EXP |
| IRS990/OtherExpenses/Total | 0 | 37634 |
| IRS990/OtherExpenses/Total | 1 | 23458 |
| IRS990/OtherExpenses/Total | 2 | 7693 |
| IRS990/OtherExpenses/Total | 3 | 6371 |
| IRS990/OtherRevenueCurrentYear | 0 | 21061 |
| IRS990/OtherRevenueMisc/BusinessCode | 0 | 900099 |
| IRS990/OtherRevenueMisc/Description | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMisc/RelatedOrExemptFunctionIncome | 0 | 21061 |
| IRS990/OtherRevenueMisc/TotalRevenueColumn | 0 | 21061 |
| IRS990/OtherRevenuePriorYear | 0 | 31803 |
| IRS990/OtherSalariesAndWages/Total | 0 | 157722 |
| IRS990/PartialLiquidation | 0 | 0 |
| IRS990/PoliticalActivities | 0 | 0 |
| IRS990/PrepaidExpensesDeferredCharges/BOY | 0 | 4914 |
| IRS990/PrepaidExpensesDeferredCharges/EOY | 0 | 6770 |
| IRS990/ProfessionalFundraising | 0 | 0 |
| IRS990/ProgramServiceRevenue/BusinessCode | 0 | 900099 |
| IRS990/ProgramServiceRevenueCY | 0 | 688629 |
| IRS990/ProgramServiceRevenue/Description | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenuePriorYear | 0 | 677715 |
| IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome | 0 | 688629 |
| IRS990/ProgramServiceRevenue/TotalRevenueColumn | 0 | 688629 |
| IRS990/ProhibitedTaxShelterTrans | 0 | 0 |
| IRS990/ReconcilationOtherChanges | 0 | 0 |
| IRS990/ReconcilationRevenueExpenses | 0 | 81501 |
| IRS990/RegularMonitoringEnforcement | 0 | 0 |
| IRS990/RelatedEntity | 0 | 1 |
| IRS990/RelatedOrgControlledEntity | 0 | 1 |
| IRS990/ReportFin48Footnote | 0 | 1 |
| IRS990/ReportInvestOthSecurities | 0 | 0 |
| IRS990/ReportLandBldgEquip | 0 | 1 |
| IRS990/ReportOtherAssets | 0 | 0 |
| IRS990/ReportOtherLiabilities | 0 | 0 |
| IRS990/ReportProgRelInvest | 0 | 0 |
| IRS990/RevenuesLessExpensesCY | 0 | 81501 |
| IRS990/RevenuesLessExpensesPriorYear | 0 | 100092 |
| IRS990/SalariesEtcCurrentYear | 0 | 383535 |
| IRS990/SalariesEtcPriorYear | 0 | 411151 |
| IRS990/ScheduleBRequired | 0 | 0 |
| IRS990ScheduleD/ExcessOrDeficitForYear | 0 | 81501 |
| IRS990ScheduleD/ExcessOrDeficitPerFS | 0 | 81501 |
| IRS990ScheduleD/ExpensesNotRptdF990 | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptdOnFinStmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotal | 0 | 628193 |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 0 | THE COMMITTEE IS EXEMPT FROM INCOME TAX UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(5). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COMMITTEE AND RECOGNIZE A TAX LIABILITY IF THE COMMITTEE 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 COMMITTEE, AND HAS CONCLUDED THAT AS OF APRIL 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 COMMITTEE 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. |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier | 0 | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference | 0 | PART X: |
| IRS990ScheduleD/OtherLandBuildings/BookValue | 0 | 71735 |
| IRS990ScheduleD/OtherLandBuildings/Depreciation | 0 | 35856 |
| IRS990ScheduleD/OtherLandBuildings/OtherCostOrOtherBasis | 0 | 107591 |
| IRS990ScheduleD/RevenueNotRptdF990 | 0 | 0 |
| IRS990ScheduleD/RevenueNotRptdOnFinStmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotal | 0 | 709694 |
| IRS990ScheduleD/TotalExpenses | 0 | 628193 |
| IRS990ScheduleD/TotalExpensesPerForm990 | 0 | 628193 |
| IRS990ScheduleD/TotalOfBookValueLandBuildings | 0 | 71735 |
| IRS990ScheduleD/TotalRevenue | 0 | 709694 |
| IRS990ScheduleD/TotalRevenuePerForm990 | 0 | 709694 |
| IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt | 0 | 628193 |
| IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt | 0 | 709694 |
| IRS990ScheduleJ/BoardOrCommitteeApproval | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrangement | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BaseCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BaseCompensationFilingOrg | 1 | 105339 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusRelatedOrgs | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompBasedOnRelatedOrgs | 0 | 110947 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompBasedOnRelatedOrgs | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg | 1 | 40383 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs | 0 | 38340 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation | 0 | THE COMMITTEE'S EXECUTIVE DIRECTOR, DONALD O'CONNELL, IS COMPENSATED BY INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324, AN UNRELATED ORGANIZATION WITH COMMON INTERESTS FOR HIS SERVICES PROVIDED TO THE OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE. THE COMPENSATION IS ESTABLISHED BY THE UNRELATED ORGANIZATION. THE COMMITTEE REIMBURSES THE UNION FOR THESE AMOUNTS. |
| IRS990ScheduleJ/Form990ScheduleJPartIII/Identifier | 0 | SUPPLEMENTAL INFORMATION |
| IRS990ScheduleJ/Form990ScheduleJPartIII/ReturnReference | 0 | PART III |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 0 | BILL ROUGH |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 1 | DONALD C O'CONNELL |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg | 1 | 14568 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs | 0 | 11838 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs | 1 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg | 1 | 160290 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs | 0 | 161125 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs | 1 | 0 |
| IRS990/ScheduleJRequired | 0 | 1 |
| IRS990ScheduleJ/SeverancePayment | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRetirePlan | 0 | 0 |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | DAVID HART, STEVE MINELLA, AND DANIEL BOONE ARE ALL TRUSTEES OR OFFICERS OF INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | THE 990 IS REVIEWED BY DIRECTOR AND CFO PRIOR TO FILING. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | CFO REVIEWS ALL PAYROLL RELATED TRANSACTIONS, INCLUDING COMPENSATION OF ALL OTHER EMPLOYEES. THE CFO IS INDEPENDENT OF THE PAYROLL SYSTEM. REVIEW INCLUDES COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. COMPENSATION IS APPROVED BY THE BOARD OF TRUSTEES. THE MOST RECENT YEAR THIS PROCESS WAS UNDERTAKEN WAS FISCAL YEAR 2012. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 4 | THE INDIVIDUAL COMPENSATED BY A RELATED ORGANIZATION WORKED AN AVERAGE OF 35 HOURS PER WEEK AT THAT ORGANIZATION. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 5 | PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/GeneralExplanation/Identifier | 0 | REVIEW OF AUDITED FINANCIAL STATEMENTS BY THE BOARD OF TRUSTEES |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 4 | FORM 990, PART VII: |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 5 | FORM 990, PART XII, LINE 2C: |
| IRS990/ScheduleORequired | 0 | 1 |
| IRS990ScheduleR/ExchangeOfAssets | 0 | 0 |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 0 | 500 HULET DRIVE |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 1 | 500 HULET DRIVE |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 2 | 500 HULET DRIVE |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 3 | 500 HULET DRIVE |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 4 | 500 HULET DRIVE |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1 | 5 | 500 HULET DRIVE |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 0 | BLOOMFIELD TOWNSHIP |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 1 | BLOOMFIELD TOWNSHIP |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 2 | BLOOMFIELD TOWNSHIP |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 3 | BLOOMFIELD TOWNSHIP |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 4 | BLOOMFIELD TOWNSHIP |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City | 5 | BLOOMFIELD TOWNSHIP |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State | 0 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State | 1 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State | 2 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State | 3 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State | 4 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State | 5 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode | 0 | 48302 |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode | 1 | 48302 |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode | 2 | 48302 |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode | 3 | 48302 |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode | 4 | 48302 |
| IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode | 5 | 48302 |
| IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | 0 | 1 |
| IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | 1 | 1 |
| IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | 2 | 1 |
| IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | 3 | 1 |
| IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | 4 | 1 |
| IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg | 5 | 1 |
| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 0 | 381900637 |
| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 1 | 381940673 |
| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 2 | 386195525 |
| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 3 | 383386104 |
| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 4 | 383037205 |
| IRS990ScheduleR/Form990ScheduleRPartII/EIN | 5 | 382342972 |
| IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection | 0 | 501 (A) |
| IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection | 1 | 501 (C) 9 |
| IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection | 2 | 501 (C) 9 |
| IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection | 3 | 501 (A) |
| IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection | 4 | 501 (C) 2 |
| IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection | 5 | 501 (A) |
| IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | 0 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | 1 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | 2 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | 3 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | 4 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState | 5 | MI |
| IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine1 | 0 | OPERATING ENGINEERS' LOCAL 324 PENSION FUND |
| IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine1 | 1 | OPERATING ENGINEERS' LOCAL 324 HEALTH CARE FUND |
| IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine1 | 2 | OPERATING ENGINEERS' LOCAL 324 VACATION AND HOLIDAY FUND |
| IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine1 | 3 | OPERATING ENGINEERS' LOCAL 324 DEFINED CONTRIBUTION FUND |
| IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine1 | 4 | OEPT REALTY HOLDING COMPANY |
| IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine1 | 5 | OPERATING ENGINEERS' LOCAL 324 RETIREE BENEFIT FUND |
| IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities | 0 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS |
| IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities | 1 | TO PROVIDE HEALTH BENEFITS FOR MEMBERS |
| IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities | 2 | TO PROVIDE VACATION BENEFITS FOR MEMBERS |
| IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities | 3 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS |
| IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities | 4 | TO HOLD REAL ESTATE RELATED TO OE FRINGE FUNDS |
| IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities | 5 | TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS |
| IRS990ScheduleR/GiftGrantOrCapContrFrOtherOrg | 0 | 0 |
| IRS990ScheduleR/GiftGrantOrCapContrToOtherOrg | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesFromOtherOrg | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrg | 0 | 0 |
| IRS990ScheduleR/OtherTransferFromOtherOrg | 0 | 0 |
| IRS990ScheduleR/OtherTransferToOtherOrg | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgs | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOtherOrgs | 0 | 0 |
| IRS990ScheduleR/PurchaseOfAssetsFromOtherOrg | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnnRentsRoyalties | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrg | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrg | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesFrOtherOrgs | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOtherOrgs | 0 | 0 |
| IRS990ScheduleR/SaleOfAssetsToOtherOrg | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilities | 0 | 0 |
| IRS990ScheduleR/SharingOfPaidEmployees | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgsTable/AmountInvolved | 0 | 12727 |
| IRS990ScheduleR/TransactionsRelatedOrgsTable/MethodOfAmtDetermination | 0 | ALLOCATION |
| IRS990ScheduleR/TransactionsRelatedOrgsTable/NameOfOtherOrganization/BusinessNameLine1 | 0 | OPERATING ENGINEERS' LOCAL 324 PENSION FUND |
| IRS990ScheduleR/TransactionsRelatedOrgsTable/TransactionType | 0 | O |
| IRS990/School | 0 | 0 |
| IRS990/SignificantChange | 0 | 0 |
| IRS990/SignificantNewProgramServices | 0 | 0 |
| IRS990/StateLegalDomicile | 0 | MI |
| IRS990/SubjectToProxyTax | 0 | 0 |
| IRS990/TaxablePartyNotification | 0 | 0 |
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Displayed year
2012 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.