Civic Intelligence

Teamsters Local #326

EIN 51-0106272 • 501(c)5 • New Castle, DE

Profile

To unite into one labor organization all workers eligible for membership, regardless of religion, race, creed, color, national origin, age, physical disability or sex.

451 E New Churchmans RoadNew Castle, DE 19720

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

45th percentile

5.1%

Higher net margin than 45% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

62nd percentile

8.2%

Faster asset growth than 62% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

14th percentile

-6.4%

Faster revenue growth than 14% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$989,949

Up $95,372 (+11%) from 2023

Liabilities

Up

$66

Up $66 from 2023

Net Assets

Up

$989,883

Up $95,306 (+11%) from 2023

Operations
Liabilities / Revenue25th percentileNet Margin45th percentile

Revenue

Up

$1,553,849

Up $230,129 (+17%) from 2023

Expenses

Up

$1,458,543

Up $202,766 (+16%) from 2023

Net Income

Up

$95,306

Up $27,363 (+40%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $230,508Liabilities 2010: $0Net Assets 2010: $230,5082010Assets 2011: $213,214Liabilities 2011: $0Net Assets 2011: $213,2142011Assets 2012: $179,864Liabilities 2012: $0Net Assets 2012: $179,8642012Assets 2013: $189,215Liabilities 2013: $0Net Assets 2013: $189,2152013Assets 2014: $191,075Liabilities 2014: $0Net Assets 2014: $191,0752014Assets 2015: $186,001Liabilities 2015: $0Net Assets 2015: $186,0012015Assets 2016: $193,031Liabilities 2016: $0Net Assets 2016: $193,0312016Assets 2017: $274,616Liabilities 2017: $0Net Assets 2017: $274,6162017Assets 2018: $329,661Liabilities 2018: $0Net Assets 2018: $329,6612018Assets 2019: $377,932Liabilities 2019: $0Net Assets 2019: $377,9322019Assets 2020: $465,310Liabilities 2020: $0Net Assets 2020: $465,3102020Assets 2021: $682,568Liabilities 2021: $0Net Assets 2021: $682,5682021Assets 2022: $826,634Liabilities 2022: $0Net Assets 2022: $826,6342022Assets 2023: $894,577Liabilities 2023: $0Net Assets 2023: $894,5772023Assets 2024: $989,949Liabilities 2024: $66Net Assets 2024: $989,8832024

Highlighted filing

2024

Assets$989,949
Liabilities$66
Net Assets$989,883
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $983,7252010Expenses 2011: $1,001,7062011Expenses 2012: $1,000,6982012Revenue 2013: $999,626Expenses 2013: $990,275Net Income 2013: $9,3512013Revenue 2014: $923,018Expenses 2014: $921,158Net Income 2014: $1,8602014Revenue 2015: $962,162Expenses 2015: $967,236Net Income 2015: -$5,0742015Revenue 2016: $1,002,910Expenses 2016: $995,880Net Income 2016: $7,0302016Revenue 2017: $1,010,028Expenses 2017: $928,443Net Income 2017: $81,5852017Revenue 2018: $1,071,304Expenses 2018: $1,016,259Net Income 2018: $55,0452018Revenue 2019: $1,155,441Expenses 2019: $1,107,170Net Income 2019: $48,2712019Revenue 2020: $1,203,519Expenses 2020: $1,116,141Net Income 2020: $87,3782020Revenue 2021: $1,360,279Expenses 2021: $1,143,021Net Income 2021: $217,2582021Revenue 2022: $1,414,332Expenses 2022: $1,270,266Net Income 2022: $144,0662022Revenue 2023: $1,323,720Expenses 2023: $1,255,777Net Income 2023: $67,9432023Revenue 2024: $1,553,849Expenses 2024: $1,458,543Net Income 2024: $95,3062024

Highlighted filing

2024

Revenue$1,553,849
Expenses$1,458,543
Net Income$95,306
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$989,949
Liabilities
$66
Net assets
$989,883
Revenue
$1,553,849
Expenses
$1,458,543
Net income
$95,306
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$1.55$1.46$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$1.32$1.26$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$1.41$1.27$0.14
2021Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$1.36$1.14$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$1.20$1.12$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$1.16$1.11$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$1.07$1.02$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$1.01$0.93$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$1.00$1.00$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.96$0.97$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.92$0.92$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$1.00$0.99$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$1.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$1.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.00$0.23$0.98
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 11, 2025
Return Version
2024v5.1
Gross Receipts
$1,553,849
Mission and Program Overview

Mission

To unite into one labor organization all workers eligible for membership, regardless of religion, race, creed, color, national origin, age, physical disability or sex.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$457,009$559,586▲ $102,577
Savings and Temporary Cash Investments$314,781$317,391▲ $2,610
Land, Buildings, and Equipment, Net$122,787$112,972▼ $9,815
Total Assets$894,577$989,949▲ $95,372
Liabilities
Other Liabilities$0$66▲ $66
Total Liabilities$0$66▲ $66
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$893,274$988,616▲ $95,342
Net Assets With Donor Restrictions$1,303$1,267▼ $36
Total Net Assets Fund Balance$894,577$989,883▲ $95,306
Total Liabilities and Net Assets / Fund Balance$894,577$989,949▲ $95,372

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$74,984$284,234$359,218
Equipment$1,785$72,701$74,486
Land$36,203-$36,203
Other Land Buildings$0$19,196$19,196
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph W SmithPresidentFT$138,979$95,698$234,677
Paul ThornburgSec-treasurerFT$131,163$93,744$224,907
Leonard MccartneyVice-presidentFT$131,139$93,744$224,883
Matthew HastyRecording SecretaryPT$12,898-$12,898
Doug HiteTrusteePT$6,470-$6,470
Charles Bradford IvTrusteePT$6,115-$6,115
Steven IevoliTrusteePT$4,729-$4,729
James SparksTrustee (p)PT$1,386-$1,386
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,551,235
Investment Income
$2,614
Other Revenue
$0
Change in Net Assets
$95,306

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,553,849
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,553,849
Total Revenue per Form 990
$1,553,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$841,143
Other Expenses$617,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$716,065
Payments to Affiliates---$338,023
Other Salaries and Wages---$68,897
Payroll Taxes---$56,064
Office Expenses---$50,134
Occupancy---$46,168
Travel---$41,345
Fees for Services Legal---$32,600
Conferences and Meetings---$32,569
Fees for Services Accounting---$13,200
Depreciation Depletion---$10,984
Fees for Services Other---$8,235
Insurance---$6,727
Other Expenses---$123
Other Employee Benefits---$117
Total Functional Expenses$0$0$0$1,458,543

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,458,543
Total Expenses per Audited Statements$1,458,543
Total Expenses per Form 990$1,458,543
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholdings$66
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
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 6

“Teamsters local union no. 326 is a member organization. Membership to the organization is described in section 20 of the organization's by-laws, which are available upon request.”

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

“The nomination and election of officers for teamsters local union no. 326 is described in section 17 of the organization's by-laws, which are available upon request.”

Form 990, Part VI, Section B, Line 11B

“Teamsters local union no. 326's form 990 is prepared by its independent accountant. The independent accountant then forwards the completed return to the organization's secretary-treasurer, who presents it to the governing body for signature.”

Form 990, Part VI, Section B, Line 15

“The process for determining salaries for officers and key employees is described in section 14 of the organization's by-laws, which are available upon request.”

Form 990, Part VI, Section C, Line 19

“Teamsters local union no. 326 makes its governing documents and financial statements available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
TEAMSTERS LOCAL #326
EIN
51-0106272
Phone
3023282387
Address
451 E NEW CHURCHMANS ROAD, NEW CASTLE, DE 19720

Signing Officer

Name
Joseph Smith
Title
President
Phone
3023282387
Signed
2025-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Smith
Formed
1967
Legal Domicile
De
Voting Board Members
7
Independent Board Members
0
Employees
9
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
40 MONUMENT ROAD 5TH FLOOR, BALA CYNWYD, PA 19004
Preparer
Louis Verzella CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“Teamsters local union no. 326's financial statements are prepared using the modified cash basis of accounting.”

FORM 990, PART XII, LINE 2C:

“Teamsters local union no. 326's governing body is responsible for oversight of the audit of its financial statements and for selecting the independent accountant who conducts the audit.”

Financial Statement Notes

PART X, LINE 2:

“Management is required to evaluate tax positions taken by the local, and to recognize a tax liability if the local has taken an uncertain position that, more likely than not, would not be sustained upon examination by the u.s. Federal, state, or local taxing authorities. The local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Typically, tax years will remain open for three years; however, this may differ depending upon the circumstances of the local.”

Raw XML AppendixShowing 400 of 432 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/ProgramServiceRevenueGrp/Desc2SALES OF SUPPLIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01520597
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130106
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2532
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01520597
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt130106
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2532
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02146
IRS990/PYOtherExpensesAmt0505987
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01321574
IRS990/PYRevenuesLessExpensesAmt067943
IRS990/PYSalariesCompEmpBnftPaidAmt0749790
IRS990/PYTotalExpensesAmt01255777
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01323720
IRS990/ReconcilationRevenueExpnssAmt095306
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0314781
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0317391
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt074984
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0284234
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0359218
IRS990ScheduleD/EquipmentGrp/BookValueAmt01785
IRS990ScheduleD/EquipmentGrp/DepreciationAmt072701
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt074486
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01458543
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt036203
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt036203
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019196
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019196
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt066
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01553849
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL, AND TO RECOGNIZE A TAX LIABILITY IF THE LOCAL HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE LOCAL.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0112972
IRS990ScheduleD/TotalExpensesPerForm990Amt01458543
IRS990ScheduleD/TotalLiabilityAmt066
IRS990ScheduleD/TotalRevenuePerForm990Amt01553849
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01553849
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01458543
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0138979
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1131163
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2131139
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt060234
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt159008
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt259008
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt035464
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt134736
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt234736
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOSEPH W SMITH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1PAUL THORNBURG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2LEONARD MCCARTNEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SEC-TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2VICE-PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0234677
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1224907
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2224883
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TEAMSTERS LOCAL UNION NO. 326 IS A MEMBER ORGANIZATION. MEMBERSHIP TO THE ORGANIZATION IS DESCRIBED IN SECTION 20 OF THE ORGANIZATION'S BY-LAWS, WHICH ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE NOMINATION AND ELECTION OF OFFICERS FOR TEAMSTERS LOCAL UNION NO. 326 IS DESCRIBED IN SECTION 17 OF THE ORGANIZATION'S BY-LAWS, WHICH ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TEAMSTERS LOCAL UNION NO. 326'S FORM 990 IS PREPARED BY ITS INDEPENDENT ACCOUNTANT. THE INDEPENDENT ACCOUNTANT THEN FORWARDS THE COMPLETED RETURN TO THE ORGANIZATION'S SECRETARY-TREASURER, WHO PRESENTS IT TO THE GOVERNING BODY FOR SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS FOR DETERMINING SALARIES FOR OFFICERS AND KEY EMPLOYEES IS DESCRIBED IN SECTION 14 OF THE ORGANIZATION'S BY-LAWS, WHICH ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TEAMSTERS LOCAL UNION NO. 326 MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TEAMSTERS LOCAL UNION NO. 326'S FINANCIAL STATEMENTS ARE PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TEAMSTERS LOCAL UNION NO. 326'S GOVERNING BODY IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR SELECTING THE INDEPENDENT ACCOUNTANT WHO CONDUCTS THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0TEAMSTERS LOCAL UNION NO 326 POLITICAL ACTION COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0510307196
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0POLITICAL ACTION COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0451 EAST NEW CHURCHMANS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NEW CASTLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd019720
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0894577
IRS990/TotalAssetsEOYAmt0989949
IRS990/TotalAssetsGrp/BOYAmt0894577
IRS990/TotalAssetsGrp/EOYAmt0989949
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt01458543
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt066
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt066
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0894577
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0989883
IRS990/TotalOtherCompensationAmt0283186
IRS990/TotalProgramServiceRevenueAmt01551235
IRS990/TotalReportableCompFromOrgAmt0432879
IRS990/TotalRevenueGrp/ExclusionAmt02614
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01551235
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01553849
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0894577
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0989949
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt041345
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0451 E NEW CHURCHMANS ROAD
IRS990/USAddress/CityNm0NEW CASTLE
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd019720
IRS990/VotingMembersGoverningBodyCnt07

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