2024-06-20T14:02:00-05:00 2023-12-31 470900880 Calibre CPA Group PLLC 230 West Monroe St Ste310 Chicago IL 60606 990 2023-01-01 390368025 INTL UNION OF OPERATING ENGIN LOCAL 139 INTL 2628960139 P O BOX 130 PEWAUKEE WI 53072 TERRY MCGOWAN BUSINESS MANAGER/PRESIDENT 2628960139 2024-06-20 1 TERRY MCGOWAN 999009999 1 Andy Hein P00499757 3126550037 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z TERRY MCGOWAN P O BOX 130 PEWAUKEE WI 53072 17226432 0 X N/A X 1938 WI TO ELEVATE THE TRADE OF OPERATING ENGINEERS AND IMPROVE THE SOCIAL, ECONOMIC AND WORKING CONDITIONS OF ITS MEMBERS. 15 0 53 0 0 0 1443212 141709 15127604 16569749 286381 426781 71404 34194 16928601 17172433 180820 281235 118674 130301 8138547 8617578 0 0 0 5836090 5862080 14274131 14891194 2654470 2281239 25105182 27716165 736138 720220 24369044 26995945 X TO ELEVATE THE TRADE OF OPERATING ENGINEERS AND IMPROVE THE SOCIAL, ECOMONIC AND WORKING CONDITIONS OF ITS MEMBERS. 0 0 TO ORGANIZE WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. THE ORGANIZATION HAD A MEMBERSHIP OF 10,810 AT THE END OF THE REPORTING PERIOD. TO ORGANIZE WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. THE ORGANIZATION HAD A MEMBERSHIP OF 10,907 AT THE END OF THE REPORTING PERIOD. 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 396 0 1 53 1 0 0 0 0 0 0 0 0 X 15 0 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X TERRY MCGOWAN 2628960139 N27 W23233 ROUNDY DR PEWAUKEE WI 53072 Jeffrey Artus Executive Board 3.00 X 4796 0 0 Josh Comfort Executive Board 3.00 X 852 0 0 Steve Buffalo Financial Secretary 40.00 X 172760 0 84778 Bill Dreyer Auditor 3.00 X 840 0 0 Allan Fogel Trustee 40.00 X 131223 0 83864 Mark Gauf Treasurer 40.00 X 171558 0 84778 Craig Glover Executive Board 3.00 X 3244 0 0 Shane Griesbach Recording Secretary 40.00 X 172705 0 84778 Matthew Ison Executive Board 3.00 X 3672 0 0 John Jankowski Executive Board 3.00 X 4796 0 0 Cory Leist Executive Board 3.00 X 4796 0 0 Dan Marsolek Conductor 3.00 X 130279 0 83863 Travis Martzahl Auditor 40.00 X 130721 0 83863 Terrance McGowan President/Busines Mgr 40.00 X 204450 0 84778 Shaun McHugh Trustee 40.00 X 143379 0 84321 Casey Aronson Guard 40.00 X 130525 0 83864 Aaron Raab Executive Board 40.00 X 144127 0 84321 Bob Schmitz Executive Board 3.00 X 3956 0 0 Curtis Smith Executive Board 3.00 X 4796 0 0 Kevin Smith Former Executive Board 3.00 X 3104 0 0 Dan Sperberg Vice President 40.00 X 171946 0 84778 Corey Vander Loop Executive Board 3.00 X 2460 0 0 Bob Weaver Trustee 40.00 X 130571 0 83863 Nicolas Michels Auditor 0.00 X 0 0 0 Christopher Feldmann Organizer 40.00 X 130759 0 83863 Tim Krieg Business Agent 40.00 X 130737 0 83863 Steven Becker Organizer 40.00 X 131088 0 83863 Dennis Batt Pipeline Director 40.00 X 143332 0 84320 Michael Ervin Organizing Director 40.00 X 143709 0 84320 2551181 0 1432078 17 0 1 0 BAUM SIGMAN AUERBACH & NEUMAN LTD 200 W ADAMS STREET SUITE 1825 CHICAGO IL 606065231 LEGAL 242003 1 120504 21205 141709 MEMBERSHIP DUES AND ASSESSMENTS 900099 16315205 16315205 RENTL INC TX EXMPT PURPOS 532000 254544 254544 16569749 419911 419911 21081 14211 6870 6870 6870 67232 39788 27444 27444 GRIEVANCES 900099 6750 6750 6750 17172433 16576499 0 454225 257235 24000 130301 2883402 3330278 1327371 685519 391008 243753 66717 89061 690 6041 532760 303746 106785 351044 253808 395924 155 2169024 678351 187159 PRINTING AND PUBLICATIO 185713 ORGANIZING EXPENSE 102726 POSTAGE AND SHIPPING 50132 STAFF & ORGANIZATIONAL 50120 88371 14891194 2601016 3023057 1068379 1074720 3000000 3000000 26587 96595 15585678 7776796 7861922 7808882 10525519 12712911 21759 0 25105182 27716165 589771 659655 146367 60565 736138 720220 X 24369044 26995945 24369044 26995945 25105182 27716165 2281239 345662 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12794 12794 12794 1 OPERATING ENGINEERS 139 CONDUIT N27 W23233 ROUNDY DRIVE PEWAUKEE WI 53072 800459262 7240 21120 OPERATING ENGINEERS STATE PAC n27 W23233 ROUNDY DRIVE PEWAUKEE WI 53072 912107611 5554 7600 1 0 0 Part I-A, Line 1: During the reporting year, the Local contributed prizes to affiliated PAC funds to be raffled off. Proceeds from the raffles were retained by the respective PAC fund. In addition, the Local engages with separate segregated funds to conduct political activity. The Local receives funds and promptly delivers them to these separate segregated funds. 1112228 1112228 11589804 5919555 5670249 62184 62184 0 1717604 985067 732537 1103858 809990 293868 7808882 PAYROLL WITHHOLDINGS 11881 DEPOSITS HELD 11301 DEPOSITS HELD - INTERNATIONAL DEATH BENEFITS TO DISBURSE 37383 60565 X 17369457 345662 345662 17023795 690 147948 148638 17172433 14742556 -147948 -147948 14890504 690 690 14891194 Part X, Line 2: The Internal Revenue Service has advised that the Local qualifies under Section 501(c)(5) of the Internal Revenue Code and is, therefore, subject to tax only on income, if any, unrelated to its tax-exempt purpose. Management is required to evaluate tax positions taken by the Local and recognize a tax liability (or asset) if the Local has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of December 31, 2023, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Locals Forms 990, Return of Organization Exempt from Income Tax, for the fiscal years ending 2020, 2021, and 2022 are subject to examination by the IRS, generally for three years after they were filed. Part XI, Line 4b - Other Adjustments: Net Fundraising Activity Netted With Expenses on FS 27,444. IUOE Grants Netted With Expenses on FS 120,504. Part XII, Line 2d - Other Adjustments: Net Fundraising Activity Netted With Expenses on FS -27,444. IUOE Grants Netted With Expenses on FS -120,504. Golf Outing 40012 40012 23379 Poker Run 27218 27218 16409 67230 67230 39788 39788 27442 1 HOGS FOR HEROES INC 822 ONDOSSAGON WAY MADISON WI 53719 472613908 501C3 75500 0 CONTRIBUTION MARCH OF DIMES 3495 PIEDMONT RD ATLANTA GA 30305 131846366 501C3 10000 0 DONATION DEMOCRATIC PARTY OF WISCONSIN PO BOX 1686 MADISON WI 53701 390793066 527 12000 0 CONTRIBUTIONS FOR ADMINISTRATIVE COSTS FAIR RATES FOR WISCONSINS DAIRYLAND PO BOX 1858 MADISON WI 53701 472854052 501C4 14500 0 ISSUE ADVOCACY A BETTER WI TOGETHER 6516 MONONA DR 244 MADISON WI 53716 131846366 501C4 50000 0 CONTRIBUTION ALLIANT ENERGY FOUNDATION 4902 N BILTMORE LN MADISON WI 53718 391444065 501C3 10000 0 DONATION WISCONSINEYE PUBLIC AFFAIRS NETWORK 122 W WASHINGTON AVENUE MADISON WI 53703 391977300 501C3 50000 0 CONTRIBUTION TRANSPORTATION DEVELOPMENT ASSOCIATION 10 EAST DOTY STREET STE 201 MADISON WI 53703 391154596 501C6 10000 0 CONTRIBUTION 4 4 SCHOLARSHIPS TO ELIGIBLE DEPEND OF MEMBERS 12 24000 Part I, Line 2: THE BOARD AND MEMBERSHIP APPROVES ALL DONATIONS MADE BY THE LOCAL. DONATIONS ARE MADE UPON REQUESTS FROM VARIOUS ORGANIZATIONS. THE LOCAL WILL INQUIRE WITH ORGANIZATIONS RECEIVING SIGNIFICANT DONATIONS AS TO THE USE OF THE FUNDS RECEIVED. 0 0 0 Terrance McGowan President/Busines Mgr 200851 0 1522 0 2077 0 57974 0 26804 0 289228 0 0 0 Steve Buffalo Financial Secretary 169542 0 2166 0 1052 0 57974 0 26804 0 257538 0 0 0 Shane Griesbach Recording Secretary 169542 0 1625 0 1538 0 57974 0 26804 0 257483 0 0 0 Dan Sperberg Vice President 169542 0 1624 0 780 0 57974 0 26804 0 256724 0 0 0 Mark Gauf Treasurer 169542 0 1625 0 391 0 57974 0 26804 0 256336 0 0 0 Aaron Raab Executive Board 142215 0 1624 0 288 0 57517 0 26804 0 228448 0 0 0 Michael Ervin Organizing Director 142215 0 812 0 682 0 57517 0 26803 0 228029 0 0 0 Shaun McHugh Trustee 142214 0 812 0 353 0 57517 0 26804 0 227700 0 0 0 Dennis Batt Pipeline Director 142215 0 812 0 305 0 57517 0 26803 0 227652 0 0 0 Allan Fogel Trustee 129286 0 812 0 1125 0 57060 0 26804 0 215087 0 0 0 Steven Becker Organizer 129286 0 812 0 990 0 57060 0 26803 0 214951 0 0 0 Christopher Feldmann Organizer 129286 0 812 0 661 0 57060 0 26803 0 214622 0 0 0 Tim Krieg Business Agent 129286 0 812 0 639 0 57060 0 26803 0 214600 0 0 0 Travis Martzahl Auditor 129286 0 812 0 623 0 57060 0 26803 0 214584 0 0 0 Bob Weaver Trustee 129286 0 812 0 473 0 57060 0 26803 0 214434 0 0 0 Casey Aronson Guard 129286 0 812 0 427 0 57060 0 26804 0 214389 0 0 0 Dan Marsolek Conductor 129286 0 812 0 181 0 57060 0 26803 0 214142 0 0 0 Form 990, Part VI, Section A, line 6 Line 6 explanation - REGULAR MEMBERS REPRESENT JOURNEYMEN AND FOREMEN. APPRENTICES REPRESENT MEMBERS WHO HAVE NOT YET REACHED JOURNEYMEN STATUS. THESE MEMBERS PAY FULL DUES. OWNER OPERATORS PAY DUES AT A RATE OF $50 PER MONTH BECAUSE THESE MEMBERS ARE NOT REQUIRED TO PAY WORKING DUES. "S" MEMBERS PAY DUES AT A RATE OF TWO TIMES THEIR HOURLY RATE. RETIRED/DISABLED MEMBERS PAY DUES AT $15 PER MONTH DUE TO THEIR EMPLOYMENT STATUS. Form 990, Part VI, Section A, line 7a Line 7a explanation - MEMBERS ELECT OFFICERS EVERY THREE YEARS FOLLOWING PRESCRIBED PROCEDURES IN THE UNION'S BYLAWS. Form 990, Part VI, Section A, line 7b Line 7b explanation - PER THE CONSTITUTION OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS, ALL ACTS OF THE EXECUTIVE BOARD SHALL BE REVIEWABLE BY THE LOCAL MEMBERSHIP BUT SHALL BE MAINTAINED IN FULL FORCE AND EFFECT, SUBJECT TO REVOCATION BY ACTION OF THE MEMBERSHIP OF THE LOCAL IF TAKEN AT THE NEXT SUBSEQUENT MEMBERSHIP MEETING FOLLOWING THE ADOPTION OF THE ACT IN QUESTION. Form 990, Part VI, Section B, line 11b THE EXECUTIVE BOARD AUTHORIZES THE BUSINESS MANAGER AND SECRETARY TREASURER TO REVIEW THE FORM 990 BEFORE IT IS FILED. Form 990, Part VI, Section B, line 12c THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE BYLAWS OF THE LOCAL AND THE CONSTITUTION OF THE INTERNATION UNION OF OPERATING ENGINEERS. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT IUOE (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE OR PROCEDURE ADOPTED BY IUOE. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC Form 990, Part VI, Section B, line 15 OFFICERS AND KEY EMPLOYEES COMPENSATION IS APPROVED BY THE MEMBERSHIP. Form 990, Part VI, Section C, line 19 THE LOCAL'S BYLAWS AND THE CONSTITUTION OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS IS AVAILABLE THROUGH THE US DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE CONSTITUTION IS FILED UNDER THE INTERNATIONAL UNION OF OPERATING ENGINEERS, WHO FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR. OPERATING ENGINEERS 139 FED PAC N27 W23233 ROUNDY DRIVE Pewaukee WI 53072 800459252 PAC Fund WI 527 0 OPERATING ENGINEERS STATE PAC N27 W23233 ROUNDY DRIVE Pewaukee WI 53072 912107611 PAC Fund WI 527 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0