2024-05-20T10:26:23-04:00 2023-06-30 621422748 LENAHAN SMITH & BARGIACHI PC 1080 BROOKFIELD RD MEMPHIS TN 38119 990 2022-07-01 620247382 INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 369 INTE 9017547599 878 WILLOW TREE CIRCLE CORDOVA TN 38018 JOHNNY D SMITH BUSINESS MANAGER 9017547599 2024-05-15 true JOHNNY D SMITH 999009999 false MICHAEL WYRICK CPA P01543403 9016841100 2024-05-14 2022 2023-04-26 12:10:37Z JOHNNY D SMITH 878 WILLOW TREE CORDOVA TN 38018 2254799 false X N/A X NON-PROFIT L 1979 TN IUOE IS A TRADE UNION WHO REPRESENTS OPERATING ENGINEERS AND IS DEDICATED TO THE COMMON INTERESTS OF ITS MEMBERS BY ENSURING PROTECTIONS OF PREVAILING WAGES ON PUBLIC PROJECTS AND ALLEVIATING HEALTHCARE COSTS THROUGH COALITION BUILDING. THE LABOR ORGANAZATION REPRESENTS ITS MEMBERS BY PROVIDING PENSION AND WELFARE BENEFITS TO THE MEMBERS AND PERFORMING BARGAINING AND NEGOTIATING SERVICES ON THEIR BEHALF. 6 5 5 0 0 1304655 2098064 50841 87382 38063 50776 1393559 2236222 0 39936 41904 496681 528132 0 0 452816 524546 989433 1094582 404126 1141640 3500079 4623867 492 71744 3499587 4552123 X IUOE IS A TRADE UNION WHO REPRESENTS OPERATING ENGINEERS AND IS DEDICATED TO THE COMMON INTERESTS OF ITS MEMBERS BY ENSURING PROTECTIONS OF PREVAILING WAGES ON PUBLIC PROJECTS AND ALLEVIATING HEALTHCARE COSTS THROUGH COALITION BUILDING. THE LABOR ORGANAZATION REPRESENTS ITS MEMBERS BY PROVIDING PENSION AND WELFARE BENEFITS TO THE MEMBERS AND PERFORMING BARGAINING AND NEGOTIATING SERVICES ON THEIR BEHALF. false false 691903 PROVIDED NEGOTIATING SERVICES ON THE BEHALF OF MEMBERS. NEGOTIATIONS INVOLVED PAYROLL AND BENEFITS THE MEMBER'S EMPLOYER WOULD PAY ON THEIR BEHALF. 91206 PROVIDE HEALTH AND WELFARE BENEFITS FOR MEMBERS. MEMBERS PAY DUES WHICH ARE POOLED BY THE INTERNATIONAL BODY. 130588 PROVIDE PENSION BENEFITS FOR THE MEMBERS PAYING DUES FOR THOSE BENEFITS. 47340 OTHER EXPENSES 47340 961037 false false false true false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 9 0 true 5 true false false false false false false false false X 6 5 false false false false true true true true true false false true true false false true true true true false X CHRISTINE FISHER 9017547599 878 WILLOW TREE CORDOVA TN 38018 JAMES POOLE BUSINESS MAN 40.00 X 93382 0 0 SHERI CRABTREE REC CORR SEC 40.00 X 82649 0 0 CAMERON STEPHENS TUSTEE 40.00 X 82649 0 0 JOHNNY D SMITH BUSINESS MAN 40.00 X 49302 0 0 JOHN COLVERT GAURD AND AU 1.00 X 0 0 0 DARRIN FUNDERBURK TRUSTEE AND 1.00 X 0 0 0 LEE MANERS AUDITOR & TR 1.00 X 0 0 0 BRENT RICKETSS OFFICER AND 1.00 X 0 0 0 307982 false false false WORKING DUES 900099 1497220 1497220 SUPPLEMENTAL DUES 900099 597498 597498 HONORY DUES 900099 3346 3346 2098064 74614 74614 9837 9837 9837 9837 25666 12898 12768 12768 12768 2236 5679 -3443 -3443 INITIATION FEES 23550 23550 CLEARING IN FEES 13277 13277 SHARED EMP 5480 5480 2075 2075 44382 2236222 2151771 84451 X 41904 41904 369490 320188 49302 130588 130588 28054 26516 1538 72075 72075 16898 16898 120312 78357 41955 11268 11268 8931 8931 12584 12584 8161 8161 195072 195072 47340 47340 31905 31905 1094582 961037 133545 0 333574 780494 2499650 3085160 10403 18518 1146713 407018 656452 739695 3500079 4623867 492 71744 492 71744 X 3499587 4552123 3499587 4552123 3500079 4623867 1141640 -89104 X false true X true false false true false 146772 146772 810136 336138 473998 45048 34970 10078 144757 35910 108847 739695 DEATH BENEFIT ESCROW 71744 71744 X 2236222 2236222 2236222 1094582 1094582 1094582 SCHEDULE D, PAGE 3, PART X LOCAL 369 IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM ALL INCOME TAXES UNDER SECTION 501(C) (5) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. BASED ON THIS REVIEW, NO RESERVES FOR UNCERTAIN TAX POSITIONS WERE REQUIRED TO BE RECORDED OR DISCLOSED FOR THE YEAR ENDED JUNE 30, 2023. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS: HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. WITH FEW EXCEPTIONS, THE LOCAL IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRECEDING JUNE 30, 2019 FORM 990 - ORGANIZATION'S MISSION IUOE IS A TRADE UNION WHO REPRESENTS OPERATING ENGINEERS AND IS DEDICATED TO THE COMMON INTERESTS OF ITS MEMBERS BY ENSURING PROTECTIONS OF PREVAILING WAGES ON PUBLIC PROJECTS AND ALLEVIATING HEALTHCARE COSTS THROUGH COALITION BUILDING. THE LABOR ORGANAZATION REPRESENTS ITS MEMBERS BY PROVIDING PENSION AND WELFARE BENEFITS TO THE MEMBERS AND PERFORMING BARGAINING AND NEGOTIATING SERVICES ON THEIR BEHALF. FORM 990, PAGE 2, PART III, LINE 4D OTHER EXPENSES FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT OFFICERS OF THE LOCAL. FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS OF THE LOCAL MUST APPROVE GOVERNANCE DECISIONS. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BY THE INDEPENDENT CPA. FOR FISCAL YEAR ENDING JUNE 30, 2018, THE ORGANIZATION IS UNDER THE SUPERVISION OF THE REGIONAL MANAGER OF THE IUOE AND DID NOT HAVE ANY BOARD MEMBERS. THE REGIONAL MANGER WILL REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS ALONG WITH THE INTERNALTIONAL SUPERVISOR DETERMINE COMPENSATION OF THE UNION'S PRESIDENT, TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES BASED ON COMPARABILE DATA OF SIMILAR ORGANIZATIONS AND EXPERIENCE LEVELS OF THE ABOVE POSITIONS LISTED ABOVE. ALL COMPENSATION LEVELS ARE DISCUSSED, APPROVED AND REVIEWED ANNUALLY BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS ALONG WITH THE INTERNALTIONAL SUPERVISOR DETERMINE COMPENSATION OF THE UNION'S PRESIDENT, TOP MANAGEMENT OFFICIALS AND KEY EMPLOYEES BASED ON COMPARABILE DATA OF SIMILAR ORGANIZATIONS AND EXPERIENCE LEVELS OF THE ABOVE POSITIONS LISTED ABOVE. ALL COMPENSATION LEVELS ARE DISCUSSED, APPROVED AND REVIEWED ANNUALLY BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION KEEPS COPIES OF ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS IN BOTH THE MEMPHIS AND NASHVILLE OFFICES AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G ASSOCIATION FEES 0 5,633 0 AUTO 13,462 0 0 BACKGROUND CHECKS 209 0 0 BANK FEES 1,755 0 0 BUSINESS AGENT 45 0 0 DUES AND SUBSCRIPTIONS 3,379 0 0 EXECUTIVE BOARD 8,826 0 0 FEES 39 0 0 GIFTS 2,799 0 0 HONORARY DUES 3,346 0 0 LICENSES AND PERMITS 89 0 0 M&E 3,947 0 0 MEETING ROOM RENTAL 1,265 0 0 MEMBERSHIP DEATH BENEFITS 2,000 0 0 MERCHANT FEES 5,099 0 0 ORGANIZING 14,702 0 0 POSTAGE 0 4,385 0 PRINTING 0 68 0 REPAIRS AND MAINTENANCE 0 14,031 0 SECURITY 1,302 0 0 SERVICE CHARGE 477 0 0 SUPPLIES 2,218 0 0 TAXES-OTHER 0 17,838 0 TELEPHONE 12,931 0 0 REIMBURSEMENT 395 0 0 SERVICE CONTRACT 72 0 0 TOTAL 78,357 41,955 0