Civic Intelligence

Teamsters Local #326

990 • Fiscal year 2015 • EIN 51-0106272

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 22, 2016

Organization ProfileN/A
451 E New Churchmans RoadNew Castle, DE 19720

(302) 328-2387

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

32nd percentile

0.00x

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

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Net Margin

29th percentile

-0.5%

Higher net margin than 29% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

94th percentile

$164,451

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2015

Asset Growth

26th percentile

-2.7%

Faster asset growth than 26% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

57th percentile

4.2%

Faster revenue growth than 57% of similar nonprofits.

2015 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Down

$186,001

Down $5,074 (-2.7%) from 2014

Net Assets

Down

$186,001

Down $5,074 (-2.7%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin29th percentile

Revenue

Up

$962,162

Up $39,144 (+4.2%) from 2014

Expenses

Up

$967,236

Up $46,078 (+5.0%) from 2014

Net Income

Down

-$5,074

Down $6,934 (-373%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$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

2015

Assets$186,001
Liabilities$0
Net Assets$186,001
Open 2015 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$962,162
Expenses$967,236
Net Income-$5,074
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 22, 2016
Return Version
2015v2.1
Gross Receipts
$962,162
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
Land, Buildings, and Equipment, Net$72,123$65,281▼ $6,842
Savings and Temporary Cash Investments$61,270$62,149▲ $879
Cash and Non-Interest-Bearing Accounts$57,682$58,571▲ $889
Total Assets$191,075$186,001▼ $5,074
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$190,189$185,141▼ $5,048
Temporarily Rstr Net Assets$886$860▼ $26
Total Net Assets Fund Balance$191,075$186,001▼ $5,074
Total Liabilities and Net Assets / Fund Balance$191,075$186,001▼ $5,074

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,562$229,858$255,420
Equipment$977$77,662$78,639
Land$36,203-$36,203
Other Land Buildings$2,539$16,657$19,196
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph W SmithPresidentFT$99,714$64,737$164,451
Leonard McCartneyVice-PresidentFT$78,284$59,720$138,004
Paul ThornburgSec-TreasurerFT$78,072$59,720$137,792
Richard Gibbons JrTrusteePT$3,170-$3,170
Eugene PytkoTrusteePT$3,000-$3,000
Paul BishopTrusteePT$3,000-$3,000
Warren F SchuelerRecording Sec.PT$3,000-$3,000
Revenue and Support

Revenue Composition

Contributions and Grants
$124
Program Service Revenue
$959,565
Investment Income
$18
Other Revenue
$2,455
All Other Contributions
$124
Change in Net Assets
$-5,074

Audited Revenue Reconciliation

Revenue per Audited Statements
$962,038
Revenue Not Reported on Financial Statements
$124
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$124
Total Revenue per Audited Statements
$962,038
Total Revenue per Form 990
$962,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$550,028
Other Expenses$417,058
Grants and Similar Amounts Paid$150
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$452,417
Payments to Affiliates---$204,296
Other Salaries and Wages---$52,371
Fees for Services Legal---$51,331
Office Expenses---$30,353
Travel---$26,598
Occupancy---$26,103
Payroll Taxes---$23,042
Conferences and Meetings---$14,032
Fees for Services Other---$13,563
Fees for Services Accounting---$13,200
Pension Plan Contributions---$11,699
Other Employee Benefits---$10,499
Depreciation Depletion---$7,131
Insurance---$4,706
All Other Expenses---$2,375
Other Expenses---$1,416
Grants to Domestic Orgs---$150
Total Functional Expenses$0$0$0$967,236

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$967,236
Total Expenses per Audited Statements$967,236
Total Expenses per Form 990$967,236
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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 11

“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
2016-08-22
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
8
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
One Presidential Blvd Suite 330, Bala Cynwyd, PA 19014
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 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 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.”

Part XI, Line 4B - Other Adjustments:

“Temporarily restricted contributions 124.”

Raw XML Appendix394 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To unite into one labor organization all workers eligible for membership, regardless of religion, race, creed, color, national origin, age, physical disability or sex.
IRS990/AllOtherContributionsAmt0124
IRS990/AllOtherExpensesGrp/TotalAmt02375
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Treasurer
IRS990/BooksInCareOfDetail/PhoneNum03023282387
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0451 E New Churchmans Road
IRS990/BooksInCareOfDetail/USAddress/CityNm0New Castle
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0DE
IRS990/BooksInCareOfDetail/USAddress/ZIPCd019720
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt057682
IRS990/CashNonInterestBearingGrp/EOYAmt058571
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0452417
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt014032
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0124
IRS990/CYGrantsAndSimilarPaidAmt0150
IRS990/CYInvestmentIncomeAmt018
IRS990/CYOtherExpensesAmt0417058
IRS990/CYOtherRevenueAmt02455
IRS990/CYProgramServiceRevenueAmt0959565
IRS990/CYRevenuesLessExpensesAmt0-5074
IRS990/CYSalariesCompEmpBnftPaidAmt0550028
IRS990/CYTotalExpensesAmt0967236
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0962162
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt07131
IRS990/Desc0To organize all workers for the economic, moral and social advancement of their condition and status. To secure improved wages, hours, working conditions and other economic advantages through organization, negotiation and collective bargaining agreements. To provide educational advancement and training for employees, members and officers.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt013200
IRS990/FeesForServicesLegalGrp/TotalAmt051331
IRS990/FeesForServicesOtherGrp/TotalAmt013563
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt364737
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt559720
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt659720
IRS990/Form990PartVIISectionAGrp/PersonNm0Richard Gibbons Jr
IRS990/Form990PartVIISectionAGrp/PersonNm1Paul Bishop
IRS990/Form990PartVIISectionAGrp/PersonNm2EUGENE PYTKO
IRS990/Form990PartVIISectionAGrp/PersonNm3Joseph W Smith
IRS990/Form990PartVIISectionAGrp/PersonNm4Warren F Schueler
IRS990/Form990PartVIISectionAGrp/PersonNm5Leonard McCartney
IRS990/Form990PartVIISectionAGrp/PersonNm6Paul Thornburg
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt03170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt23000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt399714
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt43000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt578284
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt678072
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Recording Sec.
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Sec-Treasurer
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0150
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0962162
IRS990/GroupExemptionNum00320
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt04706
IRS990/InvestmentIncomeGrp/ExclusionAmt018
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0324177
IRS990/LandBldgEquipBasisNetGrp/BOYAmt072123
IRS990/LandBldgEquipBasisNetGrp/EOYAmt065281
IRS990/LandBldgEquipCostOrOtherBssAmt0389458
IRS990/LegalDomicileStateCd0DE
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To unite into one labor organization all workers eligible for membership, regardless of religion, race, creed, color, national origin, age, physical disability or sex.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0191075
IRS990/NetAssetsOrFundBalancesEOYAmt0186001
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt026103
IRS990/OfficeExpensesGrp/TotalAmt030353
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010499
IRS990/OtherExpensesGrp/Desc0ELECTIONS
IRS990/OtherExpensesGrp/Desc1OFFICER BUSINESS EXPENS
IRS990/OtherExpensesGrp/Desc2PURCHASE OF SUPPLIES FO
IRS990/OtherExpensesGrp/Desc3ORGANIZING EXPENSE
IRS990/OtherExpensesGrp/TotalAmt010597
IRS990/OtherExpensesGrp/TotalAmt19501
IRS990/OtherExpensesGrp/TotalAmt21856
IRS990/OtherExpensesGrp/TotalAmt31416
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Other income
IRS990/OtherRevenueMiscGrp/Desc1Sale of Supplies
IRS990/OtherRevenueMiscGrp/ExclusionAmt01304
IRS990/OtherRevenueMiscGrp/ExclusionAmt11151
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01304
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11151
IRS990/OtherRevenueTotalAmt02455
IRS990/OtherSalariesAndWagesGrp/TotalAmt052371
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0204296
IRS990/PayrollTaxesGrp/TotalAmt023042
IRS990/PensionPlanContributionsGrp/TotalAmt011699
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Joseph Smith
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0959565
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0959565
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0263
IRS990/PYGrantsAndSimilarPaidAmt0200
IRS990/PYInvestmentIncomeAmt05
IRS990/PYOtherExpensesAmt0358945
IRS990/PYOtherRevenueAmt02151
IRS990/PYProgramServiceRevenueAmt0920599
IRS990/PYRevenuesLessExpensesAmt01860
IRS990/PYSalariesCompEmpBnftPaidAmt0562013
IRS990/PYTotalExpensesAmt0921158
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0923018
IRS990/ReconcilationRevenueExpnssAmt0-5074
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt061270
IRS990/SavingsAndTempCashInvstGrp/EOYAmt062149
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt025562
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0229858
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0255420
IRS990ScheduleD/EquipmentGrp/BookValueAmt0977
IRS990ScheduleD/EquipmentGrp/DepreciationAmt077662
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt078639
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0967236
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt036203
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt036203
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02539
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016657
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019196
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0124
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0124
IRS990ScheduleD/RevenueSubtotalAmt0962038
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management is required to evaluate tax positions taken by the Local, and 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/ExplanationTxt1Temporarily restricted contributions 124.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt065281
IRS990ScheduleD/TotalExpensesPerForm990Amt0967236
IRS990ScheduleD/TotalRevenuePerForm990Amt0962162
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0962038
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0967236
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt099714
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt039155
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt025582
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Joseph W Smith
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0164451
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
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 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 11
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/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0886
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0860
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0191075
IRS990/TotalAssetsEOYAmt0186001
IRS990/TotalAssetsGrp/BOYAmt0191075
IRS990/TotalAssetsGrp/EOYAmt0186001
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0124
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/TotalAmt0967236
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0191075
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0186001
IRS990/TotalOtherCompensationAmt0184177
IRS990/TotalProgramServiceRevenueAmt0959565
IRS990/TotalReportableCompFromOrgAmt0268240
IRS990/TotalRevenueGrp/ExclusionAmt02473
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0959565
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0962162
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0191075
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0186001
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt026598
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0190189
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0185141
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0451 E New Churchmans Road
IRS990/USAddress/CityNm0New Castle
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd019720
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03023282387
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Teamsters Local #326
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0510106272
ReturnHeader/Filer/PhoneNum03023282387
ReturnHeader/Filer/USAddress/AddressLine1Txt0451 E New Churchmans Road
ReturnHeader/Filer/USAddress/CityNm0New Castle
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019720
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611436956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Novak Francella LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0One Presidential Blvd Suite 330
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bala Cynwyd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019014
ReturnHeader/PreparerPersonGrp/PhoneNum06106689400
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Louis Verzella CPA
ReturnHeader/ReturnTs02016-08-22T06:58:14-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$186,001
Liabilities
$0
Net assets
$186,001
Revenue
$962,162
Expenses
$967,236
Net income
-$5,074
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