2024-04-09T16:41:29-05:00 2023-12-31 810386935 SUMMERS MCNEA & CO PC 15 AVANTA WAY SUITE 1 BILLINGS MT 59102 990 2023-01-01 810151375 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL #532 INTE 4062489119 PO BOX 80005 BILLINGS MT 591080005 DAN DEBOLT BUSINESS MANAGER 4062489119 2024-04-03 1 DAN DEBOLT 999009999 0 BRIAN F VAN STEELAND P00481262 4066522320 2024-04-03 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z DAN DEBOLT 5200 MIDLAND ROAD BILLINGS MT 59101 1532802 0 X N/A X 1891 MT PROVIDING UNION SUPPORT AND SERVICES FOR LOCAL UNION #532 OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (IBEW). 7 7 5 0 0 0 1222983 1412875 0 0 60657 72458 17611 47469 1301251 1532802 0 0 0 0 619491 634356 0 0 0 618175 712530 1237666 1346886 63585 185916 3157015 3350913 10206 18188 3146809 3332725 PROVIDING UNION SUPPORT AND SERVICES FOR THE MEMBERS OF INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION #532. 0 0 PROVIDING BENEFITS AND SUPPORT FOR LOCAL UNION #532 OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS. 0 0 0 1 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 16 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 4062489119 5200 MIDLAND ROAD BILLINGS MT 59101 WADE MICHAELS PRESIDENT 3.00 X X 1800 0 0 ROBERT J ROSS BOARD MEMBER 1.00 X 360 0 0 BENJAMIN COATE RECORDER - BOZEMAN UNIT 1.00 X 480 0 0 LUCAS BABCOCK UNIT CHAIR - BOZEMAN UNIT 1.00 X 520 0 0 KASON BACKER BOARD MEMBER 1.00 X 720 0 0 CRAIG STOCKMAN BOARD MEMBER 1.00 X 600 0 0 JOHN JACK MCDONALD BOARD MEMBER 1.00 X 1050 0 0 KEVIN PETERSON VICE PRESIDENT 1.00 X X 720 0 0 COREY GREEN TREASURER 1.00 X X 1350 0 0 JACOB BERGEN BOARD MEMBER 1.00 X 300 0 0 ZACHARY FRANK RECORDING SECRETARY 1.00 X X 870 0 0 HANNAH BERRY BOARD MEMBER 1.00 X 300 0 0 DANIEL DEBOLT BUSINESS MANAGER 40.00 X 127643 0 40281 JEFFREY M NEITZEL FORMER BUSINESS MANAGER 40.00 X 45750 0 13310 AUSTIN ROGERS ORGANIZER 40.00 X 108896 0 40281 291359 0 93872 2 0 1 0 0 1412875 1412875 54527 54527 17931 0 17931 17931 17931 MISCELLANEOUS REVENUE 561499 38501 38501 REIMBURSEMENTS NET 561499 4930 4930 SALE OF SUPPLIES 561499 4038 4038 47469 1532802 119927 0 0 127643 308098 88383 72370 37862 1260 22100 10277 15557 23624 101750 18685 -73 15516 10606 PER CAPITA TAXES 365524 TRAINING 26129 REPAIRS AND MAINTENANCE 21415 SUPPLIES AND MERCHANDIS 16412 63748 1346886 110185 138262 68128 67316 95908 66739 44685 29169 1444017 1516166 1490000 1600000 3157015 3350913 10206 18188 10206 18188 X 0 0 0 0 3146809 3332725 3146809 3332725 3157015 3350913 185916 0 X X 0 1 X 1 0 1 0 0 8150 5336 2814 87758 61403 26355 29169 INVESTMENT TO AFFILIATE FOR BUILDING 1600000 1600000 X 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, 2020 THROUGH 2023 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. PART VI EXPLANATION PART VI-OTHER- VEHICLES 1 X 0 0 0 DANIEL DEBOLT BUSINESS MANAGER 127643 0 0 0 0 0 14051 0 26230 0 167924 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 IBEW LOCAL UNION #532 HAS 721 ACTIVE VOTING MEMBERS AT DECEMBER 31, 2023. FORM 990, PART VI, SECTION A, LINE 7A EVERY THIRD YEAR IN JUNE THE MEMBERSHIP HAS A ORGANIZATION MEETING WHEREBY THE MEMBERS ELECT THE GOVERNING EXECUTIVE BOARD TO SERVE A THREE YEAR TERM. FORM 990, PART VI, SECTION A, LINE 7B BYLAWS MAY BE AMENDED OR CHANGED BY ANY SUCH PROPOSAL BEING SUBMITTED IN WRITING AND READ AT TWO (2) REGULAR MEETINGS OF THE LOCAL UNION, AND DECIDED AT THE SECOND MEETING BY A MAJORITY VOTE OF THE MEMBERS PRESENT AND VOTING. 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 B, LINE 12C REQUIRES ALL BOARD MEMBERS AND EMPLOYEES TO COMPLETE AND ANNUAL DISCLOSURE STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE SALARY OF THE BUSINESS AND ASSISTANT MANAGER IS SET FORTH IN ARTICLE VII, SECTION 1 OF IBEW LOCAL UNION #532 BYLAWS WHICH ESTABLISHES THE BUSINESS AND ASSISTANT MANAGER SALARY EQUAL TO 173 1/2 TIMES THE STRAIGHT-TIME HOURLY RATE FOR INSIDE/OUTSIDE CONSTRUCTION FOR THE GENERAL FOREMAN AND FOREMAN SALARY, RESPECTIVELY, WHICHEVER IS HIGHER. THE SALARIES FOR THE UNION ORGANIZER AND OFFICE MANAGER IS DETERMINED BY THE BUSINESS MANAGER AND THE EXECUTIVE BOARD. 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. PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LOCAL UNION 532 BUILDING CORP 5200 MIDLAND ROAD BILLINGS MT 59101 810378422 TO PROVIDE EDUCATION AND TRAINING SUPPORT FOR LOCAL 532 MT 501-(C)(02) IBEW #532 PROVIDES MANAGEMENT AND OVERSIGHT OF LOCAL #532 BUILDING OPERATIO 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 RENT EXPENSE PAID TO BUILDING CORPORATION FOR EDUCATIONAL PROGRAMS J 99000 CASH