Civic Intelligence

Operating Engineers Local 324 Industry Labor Management Committee

990 • Fiscal year 2023 • EIN 84-5098894

May 01, 2022 to Apr 30, 2023 • Filed on Mar 14, 2024

Organization ProfileN/A
500 Hulet DriveBloomfield Township, MI 48302

(248) 451-0324

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

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

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

Liabilities / Revenue

23rd percentile

0.00x

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

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

Net Margin

99th percentile

88%

Higher net margin than 99% of similar nonprofits.

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

Top Officer Pay

88th percentile

$224,805

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 62.1% of source-year revenue.

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

Asset Growth

93rd percentile

35%

Faster asset growth than 93% of similar nonprofits.

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

Revenue Growth

35th percentile

0.6%

Faster revenue growth than 35% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$1,234,234

Up $317,920 (+35%) from 2022

Net Assets

Up

$1,234,234

Up $317,920 (+35%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin99th percentile

Revenue

Up

$361,943

Up $2,117 (+0.6%) from 2022

Expenses

Up

$44,023

Up $36,373 (+475%) from 2022

Net Income

Down

$317,920

Down $34,256 (-9.7%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

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

$3.0M$2.0M$1.0M$0Assets 2020: $236,573Liabilities 2020: $0Net Assets 2020: $236,5732020Assets 2021: $564,138Liabilities 2021: $0Net Assets 2021: $564,1382021Assets 2022: $916,314Liabilities 2022: $0Net Assets 2022: $916,3142022Assets 2023: $1,234,234Liabilities 2023: $0Net Assets 2023: $1,234,2342023Assets 2024: $1,631,665Liabilities 2024: $0Net Assets 2024: $1,631,6652024Assets 2025: $2,044,833Liabilities 2025: $194,112Net Assets 2025: $1,850,7212025

Highlighted filing

2023

Assets$1,234,234
Liabilities$0
Net Assets$1,234,234
Open 2023 Filing

Operations Trend

Revenue Growth35th percentile

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

$600K$400K$200K$0Revenue 2020: $249,205Expenses 2020: $12,632Net Income 2020: $236,5732020Revenue 2021: $336,334Expenses 2021: $8,769Net Income 2021: $327,5652021Revenue 2022: $359,826Expenses 2022: $7,650Net Income 2022: $352,1762022Revenue 2023: $361,943Expenses 2023: $44,023Net Income 2023: $317,9202023Revenue 2024: $434,382Expenses 2024: $36,951Net Income 2024: $397,4312024Revenue 2025: $489,492Expenses 2025: $270,436Net Income 2025: $219,0562025

Highlighted filing

2023

Revenue$361,943
Expenses$44,023
Net Income$317,920
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Mar 14, 2024
Return Version
2022v5.0
Gross Receipts
$361,943
Mission and Program Overview

Mission

The operating engineers local 324 industry labor management committee works to provide opertating engineers and employers with opportunities to study and explore new and innovative joint approaches to acheiving organizational effectiveness. Additionally the committee aims to study and explore ways of eliminating potential problems which reduce the competitiveness and inhibit the economic development of the area or industry.

The operating engineers local 324 industry labor management committee works to provide operating engineers and employers with opportunities to study and explore new and innovative joint approaches to achieving organizational effectiveness. Additionally, the committee aims to study and explore ways of eliminating potential problems which reduce the competitiveness and inhibit the economic development of the area or industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$874,610$1,234,234▲ $359,624
Rtn Earn Endowment Incm Other Fnds$916,314$1,234,234▲ $317,920
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$916,314$1,234,234▲ $317,920
Other Assets Total$41,704$0▼ $41,704
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$916,314$1,234,234▲ $317,920
Total Liabilities and Net Assets / Fund Balance$916,314$1,234,234▲ $317,920
Compensation and Service Providers
Top Officer Pay88th percentile

Board Members and Trustees

NameTitle
Douglas StockwellChairman
Deven RauTrustee
Eric GarciaTrustee
Heath SalisburyTrustee
Kenneth DombrowTrustee
Mark JohnstonTrustee
Mike MalloureTrustee
RYAN O'DONNELLTrustee
Ryan DoomTrustee
Scott HartCFO
Robert AdcockSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$361,943
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$317,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$44,023
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising---$37,500
Fees for Services Accounting---$3,900
Insurance---$2,335
Fees for Services Legal---$288
Total Functional Expenses$0$0$0$44,023
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Governance Checklist

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

Governance Explanations

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

“The fund shall be administered by ten trustees. The union shall appoint five trustees who shall be the union trustees. The association shall appoint five trustees who shall be the employer trustees.”

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

“The 990 is reviewed by the cfo of the international union of operating engineers before being filed.”

Form 990, Part VI, Section B, Line 15

“The organization does not have any employees. Trustees of the filing organization are not paid for their services to the filing organization. Compensation reported on form 990, part vii for certain trustees and officers is determined and paid for by a related organization, the international union of operating engineers.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Operating Engineers Local 324
EIN
84-5098894
Phone
2484510324
Address
500 HULET DRIVE, BLOOMFIELD TOWNSHIP, MI 48302

Signing Officer

Name
Scott Hart
Title
CFO Operating Engineers
Phone
2484510324
Signed
2024-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Hart
Formed
2020
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Plante & Moran Pllc
Address
4444 W BRISTOL ROAD SUITE 360, FLINT, MI 48507
Preparer
Jessica Toader
Phone
8107675350
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2B:

“As of the due date of the federal form 990, a review of the financial statements is currently in process but not yet completed. The review will be completed shortly after the return has been filed.”

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1KENNETH DOMBROW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2HEATH SALISBURY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3RYAN DOOM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4ERIC GARCIA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5SCOTT HART
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAIRMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt5CFO
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FUND SHALL BE ADMINISTERED BY TEN TRUSTEES. THE UNION SHALL APPOINT FIVE TRUSTEES WHO SHALL BE THE UNION TRUSTEES. THE ASSOCIATION SHALL APPOINT FIVE TRUSTEES WHO SHALL BE THE EMPLOYER TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE CFO OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS BEFORE BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. TRUSTEES OF THE FILING ORGANIZATION ARE NOT PAID FOR THEIR SERVICES TO THE FILING ORGANIZATION. COMPENSATION REPORTED ON FORM 990, PART VII FOR CERTAIN TRUSTEES AND OFFICERS IS DETERMINED AND PAID FOR BY A RELATED ORGANIZATION, THE INTERNATIONAL UNION OF OPERATING ENGINEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AS OF THE DUE DATE OF THE FEDERAL FORM 990, A REVIEW OF THE FINANCIAL STATEMENTS IS CURRENTLY IN PROCESS BUT NOT YET COMPLETED. THE REVIEW WILL BE COMPLETED SHORTLY AFTER THE RETURN HAS BEEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2B:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd70
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 324 HEALTH AND WELFARE FUN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2OEPT REALTY HOLDING COMPANY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3OPERATING ENGINEERS' LOCAL 324 BUILDING CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4OPERATING ENGINEERS' LOCAL 324 HEALTH CARE PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5OPERATING ENGINEERS' LOCAL 324 JOURNEYMAN AND APPRENTICE TRAINING FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7OPERATING ENGINEERS' LOCAL 324 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0380679790
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1382243531
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2383037205
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3386082362
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4381940673
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5383215444
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN6382872986
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN7383237248
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt6501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt7527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd6MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd7MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO ANTICIPATE FOR AND CAPITALIZE ON THE CHALLENGES FACING THE UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO PROVIDE MEDICAL BENEFITS TO MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TO HOLD REAL ESTATE RELATED TO OE FRINGE FUNDS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3TO HOLD TITLE AND MAINTAIN REAL ESTATE FOR INTERNATIONAL UNION

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,234,234
Liabilities
$0
Net assets
$1,234,234
Revenue
$361,943
Expenses
$44,023
Net income
$317,920
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.04$0.19$1.85$0.49$0.27$0.22
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.00$1.63$0.43$0.04$0.40
2023Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.36$0.04$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.00$0.92$0.36$0.01$0.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.00$0.56$0.34$0.01$0.33
2020Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.25$0.01$0.24