2026-07-14T08:57:59-04:00 2025-08-31 463602660 JOHNSON & SHELDON PLLC PO BOX 509 AMARILLO TX 791050509 990 2024-09-01 750613544 INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 351 INTE 8062744501 111 E COOLIDGE ST BORGER TX 79007 JEFF BUTTERMORE PRESIDENT 8062744501 2026-07-10 true true RICHARD W BLANKENSHIP CPA P00172630 8063717661 2026-07-14 2024 2025-03-06 01:10:19Z ELVA R CAMPBELL 111 E COOLIDGE ST BORGER TX 79007 3882152 false X WWW.LOCAL351.COM X 1941 TX LABOR UNION ACTIVITY REPRESENTS UNION MEMBERS. 12 12 13 0 0 3265685 3791737 113057 64353 32231 22555 3410973 3878645 0 0 1851007 2108119 0 0 1399695 1635639 3250702 3743758 160271 134887 4486112 4583974 318761 307395 4167351 4276579 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 36 0 true 13 true false false false false false false false false X 12 12 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 201756 0 37465 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 BRETT MILLS TREASURER 1.00 X 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 BRIAN RAWLINS TRUSTEE 1.00 X 0 0 0 ARTUR SZYMANSKI TRUSTEE 1.00 X 0 0 0 JASON KENNEMUR AUDITOR 1.00 X 0 0 0 RANDY BATT AUDITOR 1.00 X 0 0 0 DERRICK HENDRICKS AUDITOR 1.00 X 0 0 0 JUSTIN BARTLETT BUSINESS REP 40.00 X 125360 0 30599 JUAN DE LA TORRE BUSINESS REP 40.00 X 126223 0 42315 CHARLES R HENRY BUSINESS REP 40.00 X 115241 0 19025 DAVID KUESER BUSINESS REP 40.00 X 115241 0 30690 683821 160094 5 false true false MEMBERSHIP DUES 3791737 3791737 3791737 67860 67860 981 981 17585 17585 17585 17585 3507 -3507 -3507 -3507 OTHER INCOME 3989 3989 3989 3878645 3813311 65334 203940 1169055 377567 253761 103796 27345 21800 18586 2701 209915 98559 38792 383 769765 113223 156044 SUPPLIES 87742 MEMBER BENEFITS 59858 CONTRIBUTIONS 15341 DUES AND SUBSCRIPTIONS 12699 2886 3743758 0 0 0 2980 5268 252705 441768 61011 77018 500000 500000 47019 3409 3362775 937806 2520839 2424969 1059972 1101250 41586 30292 4486112 4583974 221783 263887 96978 43508 318761 307395 X 4167351 4276579 4167351 4276579 4486112 4583974 X 134887 -2698 -22961 X false true X true false false true false false 130260 130260 2601417 676178 1925239 201749 117902 83847 429349 143726 285623 2424969 X 3875947 -2698 -2698 3878645 3878645 3743758 3743758 3743758 SCHEDULE D, PAGE 3, PART X LOCAL 351 IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN 501(C)(5) OF THE INTERNAL REVENUE CODE (THE CODE) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. AS A RESULT, INCOME TAXES ARE NOT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. LOCAL 351 COMPLIES WITH FINANCIAL ACCOUNTING TANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, 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, LOCAL 351 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 OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED LOCAL 351S TAX POSITIONS AND CONCLUDED THAT LOCAL 351 HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISION OF THIS GUIDANCE. WITH FEW EXCEPTIONS, LOCAL 351 IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL TAX AUTHORITIES FOR YEARS ENDING BEFORE AUGUST 31, 2022. X true false X X false false false ELVA R CAMPBELL BUSINESS MANAGER 178456 23300 10707 26758 239221 JUSTIN BARTLETT BUSINESS REPRESENTAT 123360 2000 7402 23197 155959 JUAN DE LA TORRE BUSINESS REPRESENTAT 124223 2000 7453 34862 168538 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 FORM 990, PART XI, LINE 9 ADJUSTMENT TO TIE NET ASSETS TO AUDITED FINANCIALS -22,961