Civic Intelligence

Local Union #532 Building Corporation

EIN 81-0378422 • 501(c)2 • Billings, MT

Profile

Providing union support and services for the ibew union #532. The local union #532 building corporation provides a building center used for training and education.

PO Box 80005Billings, MT 59108-0005

n/A

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.10x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

97th percentile

100%

Higher net margin than 97% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2025

Asset Growth

36th percentile

-2.7%

Faster asset growth than 36% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$2,196,592

Down $88,026 (-3.9%) from 2022

Liabilities

Down

$478,186

Down $133,010 (-22%) from 2022

Net Assets

Up

$1,718,406

Up $44,984 (+2.7%) from 2022

Operations
Liabilities / RevenueScore unavailableNet Margin97th percentile

Revenue

Down

-$65,016

Down $38,602 (-146%) from 2022

Expenses

Flat

$0

Flat from 2022

Net Income

Down

-$65,016

Down $38,602 (-146%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $265,293Liabilities 2010: $0Net Assets 2010: $265,2932010Assets 2011: $277,610Liabilities 2011: $02011Assets 2012: $281,928Liabilities 2012: $0Net Assets 2012: $281,9282012Assets 2013: $303,560Liabilities 2013: $0Net Assets 2013: $303,5602013Assets 2014: $316,586Liabilities 2014: $0Net Assets 2014: $316,5862014Assets 2015: $328,654Liabilities 2015: $0Net Assets 2015: $328,6542015Assets 2016: $342,665Liabilities 2016: $02016Assets 2017: $357,608Liabilities 2017: $0Net Assets 2017: $357,6082017Assets 2018: $365,053Liabilities 2018: $0Net Assets 2018: $365,0532018Assets 2019: $2,516,833Liabilities 2019: $1,000,000Net Assets 2019: $1,516,8332019Assets 2020: $2,417,346Liabilities 2020: $852,353Net Assets 2020: $1,564,9932020Assets 2021: $2,347,303Liabilities 2021: $647,467Net Assets 2021: $1,699,8362021Assets 2022: $2,284,618Liabilities 2022: $611,196Net Assets 2022: $1,673,4222022Assets 2023: $2,196,592Liabilities 2023: $478,186Net Assets 2023: $1,718,4062023

Highlighted filing

2023

Assets$2,196,592
Liabilities$478,186
Net Assets$1,718,406
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$50K$0-$50K-$100KRevenue 2010: $36,290Expenses 2010: $30,256Net Income 2010: $6,0342010Revenue 2011: $37,594Expenses 2011: $25,277Net Income 2011: $12,3172011Revenue 2012: $37,313Expenses 2012: $32,995Net Income 2012: $4,3182012Revenue 2013: $47,393Expenses 2013: $25,761Net Income 2013: $21,6322013Revenue 2014: $39,043Expenses 2014: $26,017Net Income 2014: $13,0262014Revenue 2015: $39,344Expenses 2015: $27,276Net Income 2015: $12,0682015Revenue 2016: $46,002Expenses 2016: $31,991Net Income 2016: $14,0112016Revenue 2017: $45,610Expenses 2017: $30,667Net Income 2017: $14,9432017Revenue 2018: $46,860Expenses 2018: $39,415Net Income 2018: $7,4452018Revenue 2019: -$48,220Expenses 2019: $0Net Income 2019: -$48,2202019Revenue 2020: -$71,840Expenses 2020: $0Net Income 2020: -$71,8402020Revenue 2021: -$35,157Expenses 2021: $0Net Income 2021: -$35,1572021Revenue 2022: -$26,414Expenses 2022: $0Net Income 2022: -$26,4142022Revenue 2023: -$65,016Expenses 2023: $0Net Income 2023: -$65,0162023

Highlighted filing

2023

Revenue-$65,016
Expenses$0
Net Income-$65,016
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$2,196,592
Liabilities
$478,186
Net assets
$1,718,406
Revenue
-$65,016
Expenses
$0
Net income
-$65,016
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.20$0.48$1.72$0.07$0.00$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.61$1.67$0.03$0.00$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.65$1.70$0.04$0.00$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$0.85$1.56$0.07$0.00$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$1.00$1.52$0.05$0.00$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.00$0.37$0.05$0.04$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.05$0.03$0.01
2016Summary only. Only limited summary data is available for this year.$0.34$0.00$0.05$0.03$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.04$0.03$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.04$0.03$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.05$0.03$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$0.04$0.03$0.00
2011Summary only. Only limited summary data is available for this year.$0.28$0.00$0.04$0.03$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$0.04$0.03$0.01
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 4, 2021
Return Version
2020v4.0
Gross Receipts
$100,081
Mission and Program Overview

Mission

Providing union support and services for the ibew union #532. The local union #532 building corporation provides a building center used for business operations, training and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,088,468$2,297,893▲ $209,425
Rtn Earn Endowment Incm Other Fnds$1,516,833$1,564,993▲ $48,160
Cash and Non-Interest-Bearing Accounts$157,422$64,433▼ $92,989
Investments in Publicly Traded Securities$44,525$45,898▲ $1,373
Savings and Temporary Cash Investments$226,418$9,122▼ $217,296
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,516,833$2,417,346▼ $99,487
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,000,000$852,353▼ $147,647
Total Liabilities$1,000,000$852,353▼ $147,647
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,516,833$1,564,993▲ $48,160
Total Liabilities and Net Assets / Fund Balance$2,516,833$2,417,346▼ $99,487

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,172,349$85,697$2,258,046
Equipment$57,644$16,157$73,801
Land$67,900-$67,900
Compensation and Service Providers
Top Officer Pay56th percentile

Board Members and Trustees

NameTitle
Wade MichaelsPresident
Daniel DeboltVice President
Hannah HoggBoard Member
Kevin PetersonBoard Member
Ronald Storey IiiBoard Member
Jeffrey NeitzelBusiness Manager
Austin RogersRecording Secretary
Craig StockmanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Sletten Construction CompanyConstruction Of New Building1375 4TH AVENUE NORTH SUITE F, Billings, MT 59101$246,018
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,633
Other Revenue
$-73,473
Change in Net Assets
$-71,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Form 990 is reviewed by the business manager prior to its filing.”

Form 990, Part VI, Section C, Line 19

“All governing documents, policies, financial reports (lm-2) and form 990 are available upon request at ibew local union #532 headquarter office. In addition form lm-2 and local union bylaws are available on the department of labor website.”

Filing and Contact Details

Filer

Filer Name
LOCAL UNION #532 BUILDING CORPORATION
EIN
81-0378422
Phone
4062489119
Address
PO BOX 80005, BILLINGS, MT 59108-0005

Signing Officer

Name
Jeffrey Neitzel
Title
Business Manager
Phone
4062489119
Signed
2021-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Neitzel
Formed
1975
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Summers Mcnea & Co Pc
Address
15 AVANTA WAY SUITE 1, BILLINGS, MT 59102
Preparer
Brian F Van Steeland
Phone
4066522320
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Investment from affiliate for new building 120,000.”

Part XII, Line 2C

“This process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Management has assessed the tax positions it has taken and does not believe there are any uncertainties with respect to those positions. The organization has not incurred interest or penalties related to uncertain tax positions. Accordingly, it currently has no policy for classification of those amounts. The tax years of december 31, 2017 through 2020 remain subject to examination by federal and state taxing authorities.”

Raw XML Appendix357 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/ActivityOrMissionDesc0PROVIDING UNION SUPPORT AND SERVICES FOR THE IBEW UNION #532. THE LOCAL UNION #532 BUILDING CORPORATION PROVIDES A BUILDING CENTER USED FOR BUSINESS OPERATIONS, TRAINING AND EDUCATION.
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum04062489119
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05200 MIDLAND ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0BILLINGS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd059101
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0157422
IRS990/CashNonInterestBearingGrp/EOYAmt064433
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContractorCompensationGrp/CompensationAmt0246018
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt01375 4TH AVENUE NORTH SUITE F
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0BILLINGS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd059101
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0SLETTEN CONSTRUCTION COMPANY
IRS990/ContractorCompensationGrp/ServicesDesc0CONSTRUCTION OF NEW BUILDING
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01633
IRS990/CYOtherExpensesAmt00
IRS990/CYOtherRevenueAmt0-73473
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-71840
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt00
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0-71840
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVIDING UNION SUPPORT AND BENEFITS FOR LOCAL UNION #532 OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS. THE BUILDING CORPORATION RENTS THE BUILDING FOR THE LOCAL #532 FOR BUSINESS OPERATIONS, TRAINING, AND EDUCATION PURPOSES.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
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IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
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IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0WADE MICHAELS
IRS990/Form990PartVIISectionAGrp/PersonNm1DANIEL DEBOLT
IRS990/Form990PartVIISectionAGrp/PersonNm2AUSTIN ROGERS
IRS990/Form990PartVIISectionAGrp/PersonNm3HANNAH HOGG
IRS990/Form990PartVIISectionAGrp/PersonNm4RONALD STOREY III
IRS990/Form990PartVIISectionAGrp/PersonNm5CRAIG STOCKMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6KEVIN PETERSON
IRS990/Form990PartVIISectionAGrp/PersonNm7JEFFREY NEITZEL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BUSINESS MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0100081
IRS990/GrossRentsGrp/RealAmt096300
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
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IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01633
IRS990/InvestmentInJointVentureInd00
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt045898
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipCostOrOtherBssAmt02399747
IRS990/LegalDomicileStateCd0MT
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
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IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0PROVIDING UNION SUPPORT AND SERVICES FOR THE IBEW UNION #532. THE LOCAL UNION #532 BUILDING CORPORATION PROVIDES A BUILDING CENTER USED FOR BUSINESS OPERATIONS, TRAINING AND EDUCATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01000000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0852353
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/PartialLiquidationInd00
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JEFFREY NEITZEL
IRS990/ProfessionalFundraisingInd00
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IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt00
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IRS990/PYProgramServiceRevenueAmt00
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IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt00
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0-48220
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-71840
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportOtherLiabilitiesInd00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0226418
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09122
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02172349
IRS990ScheduleD/BuildingsGrp/DepreciationAmt085697
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02258046
IRS990ScheduleD/EquipmentGrp/BookValueAmt057644
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016157
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt073801
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt067900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt067900
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS ASSESSED THE TAX POSITIONS IT HAS TAKEN AND DOES NOT BELIEVE THERE ARE ANY UNCERTAINTIES WITH RESPECT TO THOSE POSITIONS. THE ORGANIZATION HAS NOT INCURRED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. ACCORDINGLY, IT CURRENTLY HAS NO POLICY FOR CLASSIFICATION OF THOSE AMOUNTS. THE TAX YEARS OF DECEMBER 31, 2017 THROUGH 2020 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02297893
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BUSINESS MANAGER PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS, POLICIES, FINANCIAL REPORTS (LM-2) AND FORM 990 ARE AVAILABLE UPON REQUEST AT IBEW LOCAL UNION #532 HEADQUARTER OFFICE. IN ADDITION FORM LM-2 AND LOCAL UNION BYLAWS ARE AVAILABLE ON THE DEPARTMENT OF LABOR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INVESTMENT FROM AFFILIATE FOR NEW BUILDING 120,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL #532
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0810151375
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDING UNION SUPPORT AND SERVICES FOR THE MEMBERS OF IBEW LOCAL #532
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05200 MIDLAND ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BILLINGS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd059101
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd01
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt088700
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0RENT BUILDING TO LOCAL #532
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0A
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02516833
IRS990/TotalAssetsEOYAmt02417346
IRS990/TotalAssetsGrp/BOYAmt02516833
IRS990/TotalAssetsGrp/EOYAmt02417346
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01000000
IRS990/TotalLiabilitiesEOYAmt0852353
IRS990/TotalLiabilitiesGrp/BOYAmt01000000
IRS990/TotalLiabilitiesGrp/EOYAmt0852353
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01516833
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01564993
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-71840
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-71840
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02516833
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02417346
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05200 MIDLAND ROAD
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059101
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0IBEW532.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY NEITZEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04062489119
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL UNION #532 BUILDING CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0810378422
ReturnHeader/Filer/PhoneNum04062489119
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 80005
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd0591080005
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810386935
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SUMMERS MCNEA & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015 AVANTA WAY SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BILLINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059102
ReturnHeader/PreparerPersonGrp/PhoneNum04066522320
ReturnHeader/PreparerPersonGrp/PreparationDt02021-03-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN F VAN STEELAND
ReturnHeader/ReturnTs02021-03-16T17:40:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEFFREY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NEITZEL
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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