2024-01-30T12:44:13-06:00 2023-09-30 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2022-10-01 810300789 INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400 INTE 4064429597 PO BOX 5929 HELENA MT 59604 STEVE GROSS BUSINESS MANAGER 4064429597 2024-01-30 1 STEVE GROSS 999009999 1 SAM BRUNSON CPA P01696998 4067281800 2024-01-30 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVE GROSS 2737 AIRPORT ROAD HELENA MT 59601 1366127 0 X N/A X 1976 MT PROMOTE BETTER WORKING CONDITIONS AND WELFARE OF MEMBERS. 11 4 16 0 0 0 0 20000 1380947 1339077 4440 7015 135 35 1385522 1366127 0 0 0 0 765588 772210 0 0 0 563295 623216 1328883 1395426 56639 -29299 542562 556342 22333 65412 520229 490930 TO SOLIDIFY AND PERFECT A MORE USEFUL AND BENEFICIAL UNION, AND TO STRENGTHEN ITS DEFENSES AND PROMOTE THE WELFARE OF ITS MEMBERSHIP. 0 0 MONITORED MEMBER WORKING CONDITIONS AND WELFARE. 0 1 1 1 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 16 1 0 0 0 0 0 0 0 0 X 11 4 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 0 0 1 1 0 X COLLEEN CARTWRIGHT 4064429597 2737 AIRPORT ROAD HELENA MT 596045929 TREVOR REICHERT DISTRICT 1 TRUSTEE 10.00 X 160 0 0 RAY EDWARDS DISTRICT 2 TRUSTEE 10.00 X 300 0 0 AJ GRIFFITH DISTRICT 3 TRUSTEE 10.00 X 298 0 0 RUSSELL RINTALA DISTRICT 4 TRUSTEE 10.00 X 342 0 0 TRAVIS DERBY CONDUCTOR 10.00 X 200 0 0 STEPHENIE HORNE GUARD 10.00 X 150 0 0 HAYDEN LOHR AUDITOR 40.00 X 59685 0 41821 EMELIE GEUTHER AUDITOR 10.00 X 100 0 0 ROBERT BARNETT AUDITOR 10.00 X 100 0 0 STEVE GROSS BUSINESS MANAGER 40.00 X 73164 0 45364 JOHN JOHNSON VICE PRESIDENT 40.00 X 60537 0 41378 DARREN BROWN PRESIDENT 10.00 X 200 0 0 RICK MCCULLOCH REC/CORS SECRETARY 10.00 X 200 0 0 DAN ZIPPERIAN TREASURER 10.00 X 200 0 0 ROGER DORN TRUSTEE 10.00 X 200 0 0 COY BROWN TRUSTEE 10.00 X 150 0 0 195986 0 128563 0 0 0 0 0 20000 20000 MEMBERSHIP DUES 900090 1173827 1173827 WORKING ASSESSMENT DUE 900090 94996 94996 INITIATION FEES 900090 54250 54250 TRAVELER DUES 900090 10388 10388 5616 5616 1339077 7015 7015 POLITICAL EDUCATION FU 900090 35 35 35 1366127 1339112 0 7015 311331 246382 120282 54028 40187 5196 21780 24096 900 78502 46854 9877 13486 55961 16351 25521 PER CAPITA TAXES 285453 REPAIRS & MAINTENANCE 13508 TAXES & LICENSES 12832 ELECTION EXPENSE 4348 8551 1395426 274817 239693 55677 55291 538763 445680 97518 93083 114550 121661 0 46614 542562 556342 906 1151 21427 64261 22333 65412 X 478529 451030 41700 39900 520229 490930 542562 556342 -29299 0 X X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24096 1 0 0 PART I-A, LINE 1: THE ORGANIZATION CONTRIBUTES DIRECTLY TO STATE AND LOCAL CANDIDATES WHO SUPPORT THEIR BELIEFS AND ACTIVITIES. 30000 30000 269687 259160 10527 136228 89770 46458 102848 96750 6098 93083 MUTUAL FUNDS 121661 C 121661 OPERATING LEASE ASSET 46614 46614 OPERATING LEASE LIABILITY 46614 DUE TO IUOE INTERNATIONAL 17647 64261 X PART X, LINE 2: THE UNION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE UNION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION ON UNRELATED BUSINESS INCOME. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN MANAGEMENT AND GENERAL EXPENSES, IF APPLICABLE. THE UNION HAS NO INTEREST AND PENALTIES RELATED TO INCOME TAXES FOR THE YEAR ENDED SEPTEMBER 30, 2023 AND 2022. THE UNION'S FEDERAL AND STATE RETURNS ARE SUBJECT TO EXAMINATION FOR THEIR OPEN STATUTORY PERIODS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE CLASS OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE OFFICERS AND MEMBERS OF THE EXECUTIVE BOARD ARE ELECTED BY MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B THE EXECUTIVE BOARD SHALL HAVE THE AUTHORITY TO RAISE, LOWER, OR STABILIZE THE AMOUNT OF THE DUES, DUES CHECK-OFF, FINES AND WORK ASSESSMENTS. PRIOR TO IMPLEMENTING ANY DUES INCREASES, THEY MUST BE APPROVED BY A MAJORITY OF THE MEMBERSHIP, VOTING BY SECRET BALLOT, ATTENDING THE SEMI-ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE OFFICE MANAGER REVIEWS THE FORM 990 TO ENSURE THE NUMBERS AND ANSWERS MATCH THOSE PROVIDED TO THE ACCOUNTANT AND THE BUSINESS MANAGER REVIEWS THE FORM BEFORE SIGNING IT. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE REQUIRED TO SIGN A FORM EACH YEAR THAT DISCLOSES ANY KNOWN OR POTENTIAL CONFLICTS OF INTEREST THEY MAY HAVE. FORM 990, PART VI, SECTION B, LINE 15 THE BUSINESS MANAGER'S COMPENSATION IS DETERMINED BY THE EXECUTIVE BOARD. THE BUSINESS MANAGER IS EXCLUDED FROM DISCUSSION OF HIS OWN COMPENSATION. DECISIONS ABOUT OTHER EMPLOYEES' COMPENSATION ARE MADE BY THE BUSINESS MANAGER AND ALSO DOCUMENTED IN THEIR EMPLOYEE FILES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND POLICIES AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS BUSINESS OFFICE. FORM 990, PART XII, LINE 1: THE ORGANIZATION HAS ELECTED TO USE THE MODIFIED CASH BASIS OF ACCOUNTING. THE ORGANIZATION ACCRUES PAYROLL TAXES, A PROVISION FOR DEPRECIATION OF PROPERTY, EQUIPMENT, AND LEASEHOLD IMPROVEMENTS, AND AN EXPENSE FOR THE AMOUNT OWED BUT UNPAID TO INTERNATIONAL FROM COLLECTED DUES. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE WHICH ASSUMES OVERSIGHT OF THE AUDIT/REVIEW OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE HAVE BEEN NO CHANGES TO THE POLICY IN THE CURRENT YEAR.