2026-04-08T15:32:33-05:00 2025-12-31 470900880 Calibre CPA Group PLLC 230 West Monroe St Ste310 Chicago IL 60606 990 2025-01-01 390368025 INTL UNION OF OPERATING ENGIN LOCAL 139 INTL 2628960139 P O BOX 130 PEWAUKEE WI 53072 TERRY MCGOWAN BUSINESS MANAGER/PRESIDENT 2628960139 2026-04-08 1 Andy Hein P00499757 3126550037 2025 2025-03-06 01:10:19Z TERRY MCGOWAN P O BOX 130 PEWAUKEE WI 53072 26989971 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 50 0 0 0 353541 413008 17860903 19687776 342669 729402 26499 87791 18583612 20917977 248892 218527 129891 137893 8951514 9287267 0 0 0 6405291 6888578 15735588 16532265 2848024 4385712 31054962 35681668 833733 743071 30221229 34938597 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 11,702 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 11,702 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 31 0 1 50 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 Allen Jeremy Executive Board 40.00 X 163179 0 91614 Aronson Casey Guard 40.00 X 143556 0 91071 Bloedow Wendy Executive Board 3.00 X 888 0 0 Buffalo Steve Financial Secretary 40.00 X 187946 0 92156 Comfort Josh Executive Board 3.00 X 3608 0 0 Ervin Mike Trustee 40.00 X 158592 0 91614 Fogel Allan Trustee 40.00 X 143889 0 91071 Glover Craig Executive Board 3.00 X 3608 0 0 Griesbach Shane Recording Secretary 40.00 X 190680 0 92156 Jankowski John Executive Board 3.00 X 3312 0 0 Leist Cory Executive Board 3.00 X 1784 0 0 Martzahl Travis Auditor 40.00 X 142646 0 91071 McGowan Terrance President/Busines Mgr 40.00 X 218800 0 92156 McHugh Shaun Trustee 40.00 X 171152 0 92156 Michels Nicolas Auditor 3.00 X 600 0 0 Oppeneer John Conductor 40.00 X 142662 0 91071 Raab Aaron Treasurer 40.00 X 185415 0 92156 Schmitz Bob Executive Board 3.00 X 3000 0 0 Smith Curtis Executive Board 3.00 X 3304 0 0 Sperberg Dan Vice President 40.00 X 185793 0 92156 Szemraj Josh Executive Board 3.00 X 3904 0 0 Vander Loop Corey Executive Board 3.00 X 1184 0 0 Nuthals Adam Auditor 3.00 X 304 0 0 Dreyer Bill Auditor - frmr 3.00 X 296 0 0 Batt Dennis Pipeline Director 40.00 X 157174 0 91614 Feldmann Christopher Organizer 40.00 X 143550 0 91071 Lego Richard Organizer 40.00 X 143264 0 91071 Valenta Ricky BusinessAgent 40.00 X 144849 0 91071 Parrent Matthew Organizer 40.00 X 143859 0 91071 2792798 0 1556346 17 0 1 0 BAUM SIGMAN AUERBACH & NEUMAN LTD 200 W ADAMS STREET SUITE 1825 CHICAGO IL 606065231 LEGAL 322317 1 390505 22503 413008 MEMBERSHIP DUES AND ASSESSMENTS 900099 19432479 19432479 RENTL INC TX EXMPT PURPOS 532000 255297 255297 19687776 842212 842212 5910463 6023273 -112810 -112810 -112810 87597 48721 38876 38876 OTHER RECEIPTS/REFUNDS 900099 37518 37518 INSURANCE CLAIM PROCEEDS 900099 11397 11397 48915 20917977 19736691 0 768278 188527 30000 137893 3159955 3650962 1330609 712061 433680 322317 76028 102000 42765 735077 381766 129332 436868 194904 392887 2312574 784286 212658 PRINTING AND PUBLICATIO 196082 RETIREE EXPENSE 171631 ORGANIZING EXPENSE 165566 POSTAGE AND SHIPPING 85874 145963 16532265 4262727 3474567 987572 1113883 3000000 3000000 23555 21749 16515498 8691845 7952986 7823653 14690740 20082477 137382 165339 31054962 35681668 770190 732462 63543 10609 833733 743071 X 30221229 34938597 30221229 34938597 31054962 35681668 4385712 331656 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9989 9989 9989 1 OPERATING ENGINEERS 139 CONDUIT N27 W23233 ROUNDY DRIVE PEWAUKEE WI 53072 800459262 9989 18880 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 11787682 6646378 5141304 62184 62184 0 2212924 887994 1324930 1340480 1095289 245191 7823653 PAYROLL WITHHOLDINGS 10528 DEPOSITS HELD - PAC FUNDS TO DISBURSE 81 10609 X 20777487 331656 331656 20445831 42765 429381 472146 20917977 16060119 -429381 -429381 16489500 42765 42765 16532265 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, 2025, 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 2022, 2023, and 2024 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 38,876. IUOE Grants Netted With Expenses on FS 390,505. Part XII, Line 2d - Other Adjustments: Net Fundraising Activity Netted With Expenses on FS -38,876. IUOE Grants Netted With Expenses on FS -390,505. Golf Outing 45067 45067 28090 Poker Run 42530 42530 20613 87597 87597 48703 48703 38894 1 HOGS FOR HEROES INC 822 ONDOSSAGON WAY MADISON WI 53719 472613908 501C3 113500 0 CONTRIBUTION ALLIANT ENERGY FOUNDATION 4902 N BILTMORE LN MADISON WI 53718 391444065 501C3 10000 0 DONATION WISCONSIN TRANSPORTATION BUILDERS ASSOCIATION INC 1 EAST MAIN STREET SUITE 300 MADISON WI 53703 390138120 501C6 12000 0 DONATION FAIR RATES FOR WISCONSINS DAIRYLAND PO BOX 1858 MADISON WI 53701 472854052 501C4 6000 0 DONATION DEMOCRATIC PARTY OF WISONSIN PO BOX 1686 MADISON WI 53701 390793066 527 12000 0 CONTRIBUTION TO SUPPORT ADMINSTRATIVE COSTS ILLINOIS ECONOMIC POLICY INSTITUTE PO BOX 2378 LAGRANGE IL 60525 463360695 501C4 15000 0 DONATION SCHOLARSHIPS TO ELIGIBLE DEPEND OF MEMBERS 12 30000 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 McGowan Terrance President/Busines Mgr 214597 0 1741 0 2462 0 63340 0 28816 0 310956 0 0 0 Griesbach Shane Recording Secretary 183288 0 1725 0 5667 0 63340 0 28816 0 282836 0 0 0 Buffalo Steve Financial Secretary 183288 0 2232 0 2426 0 63340 0 28816 0 280102 0 0 0 Sperberg Dan Vice President 183288 0 1725 0 780 0 63340 0 28816 0 277949 0 0 0 Raab Aaron Treasurer 183288 0 1725 0 402 0 63340 0 28816 0 277571 0 0 0 McHugh Shaun Trustee 168889 0 1083 0 1180 0 63340 0 28816 0 263308 0 0 0 Allen Jeremy Executive Board 154815 0 1841 0 6523 0 62798 0 28816 0 254793 0 0 0 Ervin Mike Trustee 154810 0 1083 0 2699 0 62798 0 28816 0 250206 0 0 0 Batt Dennis Pipeline Director 154815 0 1083 0 1276 0 62798 0 28816 0 248788 0 0 0 Valenta Ricky BusinessAgent 140741 0 1083 0 3025 0 62255 0 28816 0 235920 0 0 0 Fogel Allan Trustee 140741 0 1083 0 2065 0 62255 0 28816 0 234960 0 0 0 Parrent Matthew Organizer 140741 0 1083 0 2035 0 62255 0 28816 0 234930 0 0 0 Aronson Casey Guard 140741 0 1083 0 1732 0 62255 0 28816 0 234627 0 0 0 Feldmann Christopher Organizer 140741 0 1083 0 1726 0 62255 0 28816 0 234621 0 0 0 Lego Richard Organizer 140741 0 1083 0 1440 0 62255 0 28816 0 234335 0 0 0 Oppeneer John Conductor 140741 0 1083 0 838 0 62255 0 28816 0 233733 0 0 0 Martzahl Travis Auditor 140741 0 1083 0 822 0 62255 0 28816 0 233717 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