2025-07-15T13:35:47-04:00 2024-08-31 463602660 JOHNSON & SHELDON PLLC PO BOX 509 AMARILLO TX 791050509 990 2023-09-01 750613544 INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 351 INTE 8062744501 111 E COOLIDGE ST BORGER TX 79007 JEFF BUTTERMORE PRESIDENT 8062744501 2025-07-14 true true RICHARD W BLANKENSHIP CPA P00172630 8063717661 2025-07-14 2023 2025-03-06 01:10:19Z ELVA R CAMPBELL 111 E COOLIDGE ST BORGER TX 79007 3426303 false X WWW.LOCAL351.COM X 1941 TX LABOR UNION ACTIVITY REPRESENTS UNION MEMBERS. 13 13 12 0 0 3096628 3265685 48774 113057 31262 32231 3176664 3410973 0 0 1835216 1851007 0 0 1268329 1399695 3103545 3250702 73119 160271 4402408 4486112 396084 318761 4006324 4167351 LABOR UNION ACTIVITY REPRESENTS UNION MEMBERS. false false PROVISION OF HALL FOR NIGHTLY MEETINGS OF MEMBERS, NEGOTIATIONS OF EMPLOYMENT CONTRACTS, ARBITRATION OF EMPLOYEE CLAIMS, ATTENDANCE AT CONFERENCES, PUBLIC RELATIONS FOR BENEFITS OF UNION MEMBERS AND ADMINISTRATIVE EXPENSES FOR BENEFITS OF UNION MEMBERS. false false true true false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false 38 0 true 12 true false false false false false false false false X 13 13 false false false false false true false true true false false true true true true true true true true false X ELVA R CAMPBELL 8062744501 111 E COOLIDGE ST BORGER TX 79007 ELVA R CAMPBELL BUSINESS MAN 40.00 X 191914 0 34033 JEFF BUTTERMORE PRESIDENT 1.00 X X 0 0 0 BRANDON WADE VICE PRESIDE 1.00 X X 0 0 0 DANNY SEARCY RECORDING SE 1.00 X X 0 0 0 BRAD HAMMOND FINANCIAL SE 1.00 X X 0 0 0 BRETT MILLS TREASURER 1.00 X X 0 0 0 BRIAN RAWLINS TRUSTEE 1.00 X 0 0 0 JASON KENNEMUR AUDITOR 1.00 X 0 0 0 MANNY MOLINA CONDUCTOR 1.00 X 0 0 0 MONEAKEA MCCOY GUARD 1.00 X 0 0 0 JOHN LANDRY TRUSTEE 1.00 X 0 0 0 CHRIS FOLKNER TRUSTEE 1.00 X 0 0 0 RANDY BATT AUDITOR 1.00 X 0 0 0 YSIDRO SALAZAR AUDITOR 1.00 X 0 0 0 JUSTIN BARTLETT BUSINESS REP 40.00 X 119570 0 25622 JUAN DE LA TORRE BUSINESS REP 40.00 X 120406 0 34935 CHARLES R HENRY BUSINESS REP 40.00 X 109762 0 15916 DAVID KUESER BUSINESS REP 40.00 X 109762 0 21301 651414 131807 5 false true false MEMBERSHIP DUES 3262761 3262761 REFUNDS/REIMBURSEMENTS 2924 2924 3265685 101387 101387 1213 1213 13862 13862 13862 13862 27000 15330 11670 11670 11670 OTHER INCOME 17156 17156 17156 3410973 3308373 102600 197698 1002211 333238 220341 97519 28821 1000 1126 35447 1579 149754 8576 183168 1428 596094 99796 122224 AUTO 49539 EQUIPMENT MAINTENANCE 42826 CONTRIBUTIONS 29041 SUPPLIES 27582 21694 3250702 0 0 0 13534 2980 361726 252705 104077 61011 500000 500000 53430 47019 3362041 841202 2180242 2520839 1140820 1059972 48579 41586 4402408 4486112 155927 221783 240157 96978 396084 318761 X 4006324 4167351 4006324 4167351 4402408 4486112 160271 756 X false true X true false false true false false 130260 130260 2585304 620750 1964554 217128 121039 96089 429349 99413 329936 2520839 X 3411729 756 756 3410973 3410973 3250702 3250702 3250702 SCHEDULE D, PAGE 3, PART X THE UNION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) AS A UNION DESCRIBED IN SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (THE CODE). AS A RESULT, INCOME TAXES ARE NOT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE UNION COMPLIES WITH FASB ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (ASC 740), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE UNION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. THE UNION EVALUATES ANY UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF FASB ASC 450, CONTINGENCIES. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. MANAGEMENT EVALUATED THE UNION'S TAX POSITIONS AND CONCLUDED THAT THE UNION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE UNION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL TAX AUTHORITIES FOR YEARS ENDING BEFORE AUGUST 31, 2021. X true false false false false ELVA R CAMPBELL BUSINESS MANAGER 191914 10378 23655 225947 JUAN DE LA TORRE BUSINESS REPRESENTAT 120406 7224 27711 155341 FORM 990, PAGE 6, PART VI, LINE 7A THE GENERAL MEMBERSHIP ELECTS THE OFFICERS AND DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 11B THE BUSINESS MANAGER, FINANCIAL SECRETARY, TREASURER AND THE EXECUTIVE BOARD REVIEW AND APPROVE THE PREPARED FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C BOARD REVIEWES AND APPROVES DISBURSEMENTS AT REGULAR BOARD MEETINGS. MONITORS CONFLICT OF INTEREST RELATED TO DISBURSEMENTS. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF TOP OFFICIAL IS APPROVED BY THE EXECUTIVE BOARD. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR OFFICERS IS APPROVED BY THE EXECUTIVE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC