Civic Intelligence

Operating Engineers Local 324

990 • Fiscal year 2016 • EIN 38-2872986

May 01, 2015 to Apr 30, 2016 • Filed on Mar 14, 2017

Organization Profilewww.324LMEC.org
500 Hulet DriveBloomfield Township, MI 48302

(248) 451-0324

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.10x

Higher debt load relative to assets than 71% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.09x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

87th percentile

24%

Higher net margin than 87% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

91st percentile

32%

Faster asset growth than 91% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

55th percentile

3.8%

Faster revenue growth than 55% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$993,823

Up $239,265 (+32%) from 2015

Net Assets

Up

$896,866

Up $260,405 (+41%) from 2015

Liabilities

Down

$96,957

Down $21,140 (-18%) from 2015

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin87th percentile

Revenue

Up

$1,104,195

Up $40,681 (+3.8%) from 2015

Expenses

Up

$843,790

Up $60,190 (+7.7%) from 2015

Net Income

Down

$260,405

Down $19,509 (-7.0%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $90,713Liabilities 2010: $252,300Net Assets 2010: -$161,5872010Assets 2011: $123,016Liabilities 2011: $184,511Net Assets 2011: -$61,4952011Assets 2012: $141,885Liabilities 2012: $121,879Net Assets 2012: $20,0062012Assets 2013: $289,228Liabilities 2013: $161,657Net Assets 2013: $127,5712013Assets 2014: $506,748Liabilities 2014: $150,201Net Assets 2014: $356,5472014Assets 2015: $754,558Liabilities 2015: $118,097Net Assets 2015: $636,4612015Assets 2016: $993,823Liabilities 2016: $96,957Net Assets 2016: $896,8662016Assets 2017: $1,264,402Liabilities 2017: $117,184Net Assets 2017: $1,147,2182017Assets 2018: $1,649,830Liabilities 2018: $108,082Net Assets 2018: $1,541,7482018Assets 2019: $1,833,732Liabilities 2019: $111,645Net Assets 2019: $1,722,0872019Assets 2020: $1,953,297Liabilities 2020: $117,586Net Assets 2020: $1,835,7112020Assets 2021: $2,204,957Liabilities 2021: $122,956Net Assets 2021: $2,082,0012021Assets 2022: $2,314,670Liabilities 2022: $153,299Net Assets 2022: $2,161,3712022Assets 2023: $2,065,002Liabilities 2023: $145,682Net Assets 2023: $1,919,3202023Assets 2024: $2,147,544Liabilities 2024: $101,703Net Assets 2024: $2,045,8412024Assets 2025: $2,725,435Liabilities 2025: $246,187Net Assets 2025: $2,479,2482025

Highlighted filing

2016

Assets$993,823
Liabilities$96,957
Net Assets$896,866
Open 2016 Filing

Operations Trend

Revenue Growth55th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $597,6112010Expenses 2011: $609,4432011Expenses 2012: $628,1932012Revenue 2013: $740,729Expenses 2013: $633,164Net Income 2013: $107,5652013Revenue 2014: $943,974Expenses 2014: $714,998Net Income 2014: $228,9762014Revenue 2015: $1,063,514Expenses 2015: $783,600Net Income 2015: $279,9142015Revenue 2016: $1,104,195Expenses 2016: $843,790Net Income 2016: $260,4052016Revenue 2017: $1,185,380Expenses 2017: $935,028Net Income 2017: $250,3522017Revenue 2018: $1,371,088Expenses 2018: $976,558Net Income 2018: $394,5302018Revenue 2019: $1,346,001Expenses 2019: $1,165,662Net Income 2019: $180,3392019Revenue 2020: $1,391,687Expenses 2020: $1,278,063Net Income 2020: $113,6242020Revenue 2021: $1,336,278Expenses 2021: $1,089,988Net Income 2021: $246,2902021Revenue 2022: $1,448,294Expenses 2022: $1,368,924Net Income 2022: $79,3702022Revenue 2023: $1,648,613Expenses 2023: $1,888,391Net Income 2023: -$239,7782023Revenue 2024: $1,815,374Expenses 2024: $1,688,853Net Income 2024: $126,5212024Revenue 2025: $1,982,216Expenses 2025: $1,543,546Net Income 2025: $438,6702025

Highlighted filing

2016

Revenue$1,104,195
Expenses$843,790
Net Income$260,405
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Mar 14, 2017
Return Version
2015v3.0
Gross Receipts
$1,114,946
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$638,882$872,571▲ $233,689
Accounts Receivable$64,890$90,046▲ $25,156
Prepaid Expenses and Deferred Charges$23,832$16,679▼ $7,153
Land, Buildings, and Equipment, Net$26,954$14,527▼ $12,427
Total Assets$754,558$993,823▲ $239,265
Liabilities
Accounts Payable and Accrued Expenses$118,097$96,957▼ $21,140
Total Liabilities$118,097$96,957▼ $21,140
Net Assets / Fund Balance
Unrestricted Net Assets$636,461$896,866▲ $260,405
Total Net Assets Fund Balance$636,461$896,866▲ $260,405
Total Liabilities and Net Assets / Fund Balance$754,558$993,823▲ $239,265

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,527$20,295$34,822
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleOtherTotal
Scott HartCFO/trustee$139,952$139,952

Board Members and Trustees

NameTitle
Kenneth DombrowChairman
DONALD O'CONNELLExecutive Director
Dan BooneTrustee
Doug StockwellTrustee
James OleksinskiTrustee
Me WoodbeckTrustee
Robert CoppersmithTrustee
Ryan DunnTrustee
Michael SmithSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,108,722
Investment Income
$-4,527
Other Revenue
$0
Change in Net Assets
$260,405

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,104,195
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,104,195
Total Revenue per Form 990
$1,104,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$495,381
Other Expenses$348,409
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$220,410
Advertising---$180,666
Current Officers, Directors, Trustees, and Key Employees---$171,774
Other Employee Benefits---$77,173
Payroll Taxes---$26,024
Fees for Services Legal---$15,094
Occupancy---$13,218
Travel---$13,208
Insurance---$13,059
Office Expenses---$10,661
Fees for Services Accounting---$10,260
Conferences and Meetings---$8,172
Other Expenses---$5,438
Depreciation Depletion---$4,548
Information Technology---$2,120
Total Functional Expenses$0$0$0$843,790

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$843,790
Total Expenses per Audited Statements$843,790
Total Expenses per Form 990$843,790
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 7A

“Five trustees shall be appointed by the international union of operating engineers and shall be designated as union trustees". Each of the five association members shall appoint a trustee and they shall be designated "employer trustees".”

Form 990, Part VI, Section B, line 11

“The 990 is reviewed by executive director and cfo prior to filing.”

Form 990, Part VI, Section B, line 15

“Scott hart reviews all payroll related transactions, including compensation of all other employees. Mr hart 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 2015.”

Form 990, Part VI, Section C, line 19

“Documents, policies, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
OPERATING ENGINEERS' LOCAL 324 LABOR
EIN
38-2872986
Phone
2484510324
Address
500 HULET DRIVE, BLOOMFIELD TOWNSHIP, MI 48302
Doing Business As
Michigan Fair Contracting Center

Signing Officer

Name
Kenneth Dombrow
Title
Chairman
Phone
2484510324
Signed
2017-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kenneth Dombrow
Formed
1989
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
4
Employees
2
Volunteers
4

Preparer

Firm
Plante & Moran Pllc
Address
4444 W Bristol Road Suite 360, Flint, MI 48507
Preparer
Lynne Huismann
Phone
8107675350
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“Process has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The committee is a not-for-profit corporation and is exempt from 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, 2016, 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 2013.”

Raw XML AppendixShowing 400 of 596 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023832
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016679
IRS990/PrincipalOfficerNm0KENNETH DOMBROW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1M.U.S.T DUES & TESTING
IRS990/ProgramServiceRevenueGrp/Desc2FEES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01063078
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt126111
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219533
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01063078
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt126111
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219533
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0163
IRS990/PYOtherExpensesAmt0309871
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01063351
IRS990/PYRevenuesLessExpensesAmt0279914
IRS990/PYSalariesCompEmpBnftPaidAmt0473729
IRS990/PYTotalExpensesAmt0783600
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01063514
IRS990/ReconcilationRevenueExpnssAmt0260405
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt014527
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020295
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt034822
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0843790
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01104195
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMMITTEE IS A NOT-FOR-PROFIT CORPORATION AND IS EXEMPT FROM 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, 2016, 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 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014527
IRS990ScheduleD/TotalExpensesPerForm990Amt0843790
IRS990ScheduleD/TotalRevenuePerForm990Amt01104195
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01104195
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0843790
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0122649
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1110731
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2122649
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3149110
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt4108276
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt046270
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt146703
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt246270
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt343158
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt446392
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt016406
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt116406
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt216406
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt315996
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt416406
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KENNETH DOMBROW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DAN BOONE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2RYAN DUNN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3DOUG STOCKWELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4DONALD O'CONNELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAIRMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0185325
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1173840
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2185325
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt3208264
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt4171074
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE COMMITTEE'S EXECUTIVE DIRECTOR, DONALD O'CONNELL, IS COMPENSATED BY INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324, AN ORGANIZATION WITH COMMON INTERESTS, FOR HIS SERVICES PROVIDED TO THE OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE. THE COMPENSATION IS ESTABLISHED BY THE INTERNATIONAL UNION OF OPERATING ENEGINEERS' LOCAL 324. THE COMMITTEE REIMBURSES THE UNION FOR THESE AMOUNTS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE J, PART III
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIVE TRUSTEES SHALL BE APPOINTED BY THE INTERNATIONAL UNION OF OPERATING ENGINEERS AND SHALL BE DESIGNATED AS UNION TRUSTEES". EACH OF THE FIVE ASSOCIATION MEMBERS SHALL APPOINT A TRUSTEE AND THEY SHALL BE DESIGNATED "EMPLOYER TRUSTEES".
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY EXECUTIVE DIRECTOR AND CFO PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SCOTT HART REVIEWS ALL PAYROLL RELATED TRANSACTIONS, INCLUDING COMPENSATION OF ALL OTHER EMPLOYEES. MR HART 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 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd70
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd80
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd90
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd110
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd120
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BUILDING CORPORATION OF THE IUOE LOCAL 324 STATIONARY ENGINEERS' EDUCATIO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1IUOE LOCAL 324 STATIONARY ENGINEERS APPRENTICESHIP AND EDUCATION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 324 HEALTH & WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4OEPT REALTY HOLDING COMPANY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5OPERATING ENGINEERS LOCAL 324 BUILDING CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6OPERATING ENGINEERS LOCAL 324 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7OPERATING ENGINEERS' LOCAL 324 DEFINED CONTRIBUTION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8OPERATING ENGINEERS' LOCAL 324 HEALTH CARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9OPERATING ENGINEERS' LOCAL 324 JOURNEYMAN AND APPRENTICE TRAINING FUND INC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$993,823
Liabilities
$96,957
Net assets
$896,866
Revenue
$1,104,195
Expenses
$843,790
Net income
$260,405
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.73$0.25$2.48$1.98$1.54$0.44
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.10$2.05$1.82$1.69$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.15$1.92$1.65$1.89$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.15$2.16$1.45$1.37$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.12$2.08$1.34$1.09$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.12$1.84$1.39$1.28$0.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.11$1.72$1.35$1.17$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.11$1.54$1.37$0.98$0.39
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.12$1.15$1.19$0.94$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.10$0.90$1.10$0.84$0.26
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.12$0.64$1.06$0.78$0.28
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.15$0.36$0.94$0.71$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.16$0.13$0.74$0.63$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.12$0.02$0.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.18$0.06$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.25$0.16$0.60