Civic Intelligence

International Union of Operating Engineers Local 351

EIN 75-0613544 • 501(c)5 • Borger, TX

Profile

Labor union activity represents union members

111 E Coolidge StBorger, TX 79007

iuoe351.com

Siviq Scores

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

Liabilities / Assets

74th percentile

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.09x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

43rd percentile

4.7%

Higher net margin than 43% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

37th percentile

1.9%

Faster asset growth than 37% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

7.4%

Faster revenue growth than 55% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,486,112

Up $83,704 (+1.9%) from 2023

Liabilities

Down

$318,761

Down $77,323 (-20%) from 2023

Net Assets

Up

$4,167,351

Up $161,027 (+4.0%) from 2023

Revenue

Up

$3,410,973

Up $234,309 (+7.4%) from 2023

Expenses

Up

$3,250,702

Up $147,157 (+4.7%) from 2023

Net Income

Up

$160,271

Up $87,152 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,724,113Liabilities 2011: $275,231Net Assets 2011: $1,448,8822011Assets 2012: $2,069,770Liabilities 2012: $251,642Net Assets 2012: $1,818,1282012Assets 2013: $2,329,503Liabilities 2013: $89,955Net Assets 2013: $2,239,5482013Assets 2014: $2,621,717Liabilities 2014: $71,338Net Assets 2014: $2,550,3792014Assets 2015: $2,808,969Liabilities 2015: $76,069Net Assets 2015: $2,732,9002015Assets 2016: $2,964,070Liabilities 2016: $71,100Net Assets 2016: $2,892,9702016Assets 2017: $3,197,538Liabilities 2017: $71,433Net Assets 2017: $3,126,1052017Assets 2018: $3,493,639Liabilities 2018: $147,792Net Assets 2018: $3,345,8472018Assets 2019: $3,708,706Liabilities 2019: $167,977Net Assets 2019: $3,540,7292019Assets 2020: $3,872,284Liabilities 2020: $139,584Net Assets 2020: $3,732,7002020Assets 2021: $4,041,186Liabilities 2021: $97,105Net Assets 2021: $3,944,0812021Assets 2022: $4,113,765Liabilities 2022: $166,554Net Assets 2022: $3,947,2112022Assets 2023: $4,402,408Liabilities 2023: $396,084Net Assets 2023: $4,006,3242023Assets 2024: $4,486,112Liabilities 2024: $318,761Net Assets 2024: $4,167,3512024

Highlighted filing

2024

Assets$4,486,112
Liabilities$318,761
Net Assets$4,167,351

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Expenses 2011: $1,603,1352011Expenses 2012: $1,653,1702012Expenses 2013: $1,887,6492013Revenue 2014: $2,439,631Expenses 2014: $2,133,177Net Income 2014: $306,4542014Revenue 2015: $2,569,003Expenses 2015: $2,386,408Net Income 2015: $182,5952015Revenue 2016: $2,606,126Expenses 2016: $2,430,277Net Income 2016: $175,8492016Revenue 2017: $2,752,648Expenses 2017: $2,576,678Net Income 2017: $175,9702017Revenue 2018: $2,832,102Expenses 2018: $2,634,019Net Income 2018: $198,0832018Revenue 2019: $3,331,822Expenses 2019: $3,141,143Net Income 2019: $190,6792019Revenue 2020: $3,230,478Expenses 2020: $3,078,313Net Income 2020: $152,1652020Revenue 2021: $3,271,744Expenses 2021: $3,091,503Net Income 2021: $180,2412021Revenue 2022: $3,211,450Expenses 2022: $3,073,428Net Income 2022: $138,0222022Revenue 2023: $3,176,664Expenses 2023: $3,103,545Net Income 2023: $73,1192023Revenue 2024: $3,410,973Expenses 2024: $3,250,702Net Income 2024: $160,2712024

Highlighted filing

2024

Revenue$3,410,973
Expenses$3,250,702
Net Income$160,271

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.49$0.32$4.17$3.41$3.25$0.16
2023Detailed filing. Detailed filing data is available for this year.$4.40$0.40$4.01$3.18$3.10$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.11$0.17$3.95$3.21$3.07$0.14
2021Detailed filing. Detailed filing data is available for this year.$4.04$0.10$3.94$3.27$3.09$0.18
2020Detailed filing. Detailed filing data is available for this year.$3.87$0.14$3.73$3.23$3.08$0.15
2019Detailed filing. Detailed filing data is available for this year.$3.71$0.17$3.54$3.33$3.14$0.19
2018Detailed filing. Detailed filing data is available for this year.$3.49$0.15$3.35$2.83$2.63$0.20
2017Detailed filing. Detailed filing data is available for this year.$3.20$0.07$3.13$2.75$2.58$0.18
2016Summary only. Only limited summary data is available for this year.$2.96$0.07$2.89$2.61$2.43$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.81$0.08$2.73$2.57$2.39$0.18
2014Detailed filing. Detailed filing data is available for this year.$2.62$0.07$2.55$2.44$2.13$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.09$2.24$1.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.25$1.82$1.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.28$1.45$1.60
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$3,426,303
Mission and Program Overview

Mission

Labor union activity represents union members

Labor union activity represents union members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,180,242$2,520,839▲ $340,597
Investments in Publicly Traded Securities$1,140,820$1,059,972▼ $80,848
Inventories for Sale or Use$500,000$500,000→ $0
Savings and Temporary Cash Investments$361,726$252,705▼ $109,021
Accounts Receivable$104,077$61,011▼ $43,066
Prepaid Expenses and Deferred Charges$53,430$47,019▼ $6,411
Cash and Non-Interest-Bearing Accounts$13,534$2,980▼ $10,554
Total Assets$4,402,408$4,486,112▲ $83,704
Other Assets Total$48,579$41,586▼ $6,993
Liabilities
Accounts Payable and Accrued Expenses$155,927$221,783▲ $65,856
Mortgage Notes Payable Secured by Investment Property$240,157$96,978▼ $143,179
Total Liabilities$396,084$318,761▼ $77,323
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,006,324$4,167,351▲ $161,027
Total Net Assets Fund Balance$4,006,324$4,167,351▲ $161,027
Total Liabilities and Net Assets / Fund Balance$4,402,408$4,486,112▲ $83,704

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,964,554$620,750$2,585,304
Other Land Buildings$329,936$99,413$429,349
Equipment$96,089$121,039$217,128
Land$130,260-$130,260
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elva R CampbellBusiness ManFT$191,914$34,033$225,947
Elva R CampbellBusiness Manager-$191,914$34,033$225,947
Juan De La TorreBusiness RepFT$120,406$34,935$155,341
Juan De La TorreBusiness Representat-$120,406$34,935$155,341
Justin BartlettBusiness RepFT$119,570$25,622$145,192
David KueserBusiness RepFT$109,762$21,301$131,063
Charles R HenryBusiness RepFT$109,762$15,916$125,678

Board Members and Trustees

NameTitle
Jeff ButtermorePresident
Brian RawlinsTrustee
Chris FolknerTrustee
John LandryTrustee
Jason KennemurAuditor
Randy BattAuditor
Ysidro SalazarAuditor
Manny MolinaConductor
Brad HammondFinancial Se
Moneakea MccoyGuard
Danny SearcyRecording Se
Brett MillsTreasurer
Brandon WadeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,265,685
Investment Income
$113,057
Other Revenue
$32,231
Change in Net Assets
$160,271

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,410,973
Revenue Not Reported on Form 990
$756
Total Revenue per Audited Statements
$3,411,729
Total Revenue per Form 990
$3,410,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,851,007
Other Expenses$1,399,695
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,002,211
Payments to Affiliates---$596,094
Pension Plan Contributions---$333,238
Other Employee Benefits---$220,341
Current Officers, Directors, Trustees, and Key Employees---$197,698
Conferences and Meetings---$183,168
Occupancy---$149,754
Insurance---$122,224
Depreciation Depletion---$99,796
Payroll Taxes---$97,519
Office Expenses---$35,447
Fees for Services Legal---$28,821
Other Expenses---$27,582
All Other Expenses---$21,694
Travel---$8,576
Information Technology---$1,579
Interest---$1,428
Advertising---$1,126
Fees for Services Accounting---$1,000
Total Functional Expenses$0$0$0$3,250,702

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,250,702
Total Expenses per Audited Statements$3,250,702
Total Expenses per Form 990$3,250,702
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The general membership elects the officers and directors.

Form 990, Page 6, Part VI, Line 11B

The business manager, financial secretary, treasurer and the executive board review and approve the prepared form 990.

Form 990, Page 6, Part VI, Line 12C

Board reviewes and approves disbursements at regular board meetings. Monitors conflict of interest related to disbursements.

Form 990, Page 6, Part VI, Line 15A

Compensation of top official is approved by the executive board.

Form 990, Page 6, Part VI, Line 15B

Compensation for officers is approved by the executive board.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
International Union of Operating
EIN
75-0613544
Phone
8062744501
Address
111 E COOLIDGE ST, BORGER, TX 79007

Signing Officer

Name
Jeff Buttermore
Title
President
Phone
8062744501
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elva R Campbell
Formed
1941
Legal Domicile
TX
Voting Board Members
13
Independent Board Members
13
Employees
12

Preparer

Firm
Johnson & Sheldon Pllc
Address
PO BOX 509, AMARILLO, TX 79105-0509
Preparer
Richard W Blankenship CPA
Phone
8063717661
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The union is exempt from federal income tax under section 501(a) as a union described in section 501(c)(5) of the internal revenue code (the code). As a result, income taxes are not included in the accompanying financial statements. The union complies with fasb asc topic 740, accounting for uncertainty in income taxes (asc 740), which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the union may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. The union evaluates any uncertain tax positions using the provisions of fasb asc 450, contingencies. Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. Management evaluated the union's tax positions and concluded that the union had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. With few exceptions, the union is no longer subject to income tax examinations by the u.s. Federal tax authorities for years ending before august 31, 2021.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt4FINANCIAL SE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE UNION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) AS A UNION DESCRIBED IN SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (THE CODE). AS A RESULT, INCOME TAXES ARE NOT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE UNION COMPLIES WITH FASB ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE UNION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. THE UNION EVALUATES ANY UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF FASB ASC 450, CONTINGENCIES. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. MANAGEMENT EVALUATED THE UNION'S TAX POSITIONS AND CONCLUDED THAT THE UNION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE UNION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL TAX AUTHORITIES FOR YEARS ENDING BEFORE AUGUST 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GENERAL MEMBERSHIP ELECTS THE OFFICERS AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BUSINESS MANAGER, FINANCIAL SECRETARY, TREASURER AND THE EXECUTIVE BOARD REVIEW AND APPROVE THE PREPARED FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWES AND APPROVES DISBURSEMENTS AT REGULAR BOARD MEETINGS. MONITORS CONFLICT OF INTEREST RELATED TO DISBURSEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF TOP OFFICIAL IS APPROVED BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR OFFICERS IS APPROVED BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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