Nonprofit · EIN 81-0300789
INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400
Also known as 400
Tax-exempt · HELENA, MT 59604
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,895,121 | $1,497,102 | $398,019 | $1,442,632 | $43,352 | $1,399,280 |
| September 30, 2024 | 990 | $1,913,678 | $1,403,347 | $510,331 | $1,056,290 | $55,029 | $1,001,261 |
| September 30, 2023 | 990 | $1,366,127 | $1,395,426 | -$29,299 | $556,342 | $65,412 | $490,930 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,886,783
- Investment income
- $8,309
- Net gain from sales of assets
- $1,000
- Other revenue
- $29
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $285,668
- Other salaries and wages
- $205,683
- Salaries, compensation and benefits (total)
- $766,400
- Professional fundraising fees
- $0
- Legal fees
- $60,895
- Accounting fees
- $27,560
- Occupancy
- $10,030
- Travel
- $11,217
- Depreciation
- $10,971
Balance sheet and other
- Total assets, start of year
- $1,056,290
- Total assets, end of year
- $1,442,632
- Total liabilities, end of year
- $43,352
- Net assets, end of year
- $1,399,280
- Land, buildings and equipment
- $176,113
- Net assets without donor restrictions
- $1,362,780
- Net assets with donor restrictions
- $36,500
- Gross receipts
- $1,895,121
- Employees
- 12
- Volunteers
- 0
- Year formed
- 1976
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVE GROSS | BUSINESS MANAGER Officer | 40 | $91,320 | $15,981 |
| JOHN JOHNSON | PRESIDENT Trustee or director, Officer | 40 | $76,428 | $13,364 |
| HAYDEN LOHR | REC/CORS SEC./AUDITOR/TRUSTEE Trustee or director, Officer | 40 | $76,575 | $13,073 |
| SHAWN WHITE | TREASURER Trustee or director, Officer | 10 | $200 | $0 |
| BYRON COTTON | DIST. #5 EXEC. Trustee or director | 10 | $200 | $0 |
| TRAVIS DERBY | DIST. #2 EXEC./COND./TRUSTEE Trustee or director | 10 | $200 | $0 |
| RYAN RABER | DIST. #1 EXEC./AUDITOR Trustee or director | 10 | $200 | $0 |
| RUSSELL RINTALA | DIST. #4 EXEC. Trustee or director | 10 | $150 | $0 |
| STEPHENIE HORNE | GUARD Trustee or director | 10 | $100 | $0 |
| DAN STANGER | AUDITOR/TRUSTEE Trustee or director | 10 | $0 | $0 |
990 for the year ended September 30, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVE GROSS | BUSINESS MANAGER Officer | 40 | $74,155 | $30,012 |
| JOHN JOHNSON | VICE PRESIDENT Trustee or director, Officer | 40 | $64,714 | $28,360 |
| HAYDEN LOHR | AUDITOR Trustee or director | 40 | $61,757 | $27,655 |
| DARREN BROWN | PRESIDENT (THRU 03/24) Trustee or director, Officer | 10 | $200 | $0 |
| DAN ZIPPERIAN | TREASURER (THRU 03/24) Trustee or director, Officer | 10 | $200 | $0 |
| RUSSELL RINTALA | DISTRICT 4 TRUSTEE Trustee or director | 10 | $200 | $0 |
| TRAVIS DERBY | CONDUCTOR Trustee or director | 10 | $200 | $0 |
| ROGER DORN | TRUSTEE (THRU 09/23) Trustee or director | 10 | $100 | $0 |
| STEPHENIE HORNE | GUARD Trustee or director | 10 | $100 | $0 |
| RICHARD MCCULLOCH | REC/CORS SECRETARY Trustee or director, Officer | 10 | $50 | $0 |
| ROBERT BARNETT | AUDITOR (THRU 12/23) Trustee or director | 10 | $50 | $0 |
| AJ GRIFFITH | DISTRICT 3 TRUSTEE (THRU 01/24) Trustee or director | 10 | $0 | $0 |
| EMELIE GEUTHER | AUDITOR (THRU 09/23) Trustee or director | 10 | $0 | $0 |
990 for the year ended September 30, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| STEVE GROSS | BUSINESS MANAGER Officer | 40 | $73,164 | $45,364 |
| JOHN JOHNSON | VICE PRESIDENT Officer | 40 | $60,537 | $41,378 |
| HAYDEN LOHR | AUDITOR Trustee or director | 40 | $59,685 | $41,821 |
| RUSSELL RINTALA | DISTRICT 4 TRUSTEE Trustee or director | 10 | $342 | $0 |
| RAY EDWARDS | DISTRICT 2 TRUSTEE Trustee or director | 10 | $300 | $0 |
| AJ GRIFFITH | DISTRICT 3 TRUSTEE Trustee or director | 10 | $298 | $0 |
| TRAVIS DERBY | CONDUCTOR Trustee or director | 10 | $200 | $0 |
| DARREN BROWN | PRESIDENT Officer | 10 | $200 | $0 |
| RICK MCCULLOCH | REC/CORS SECRETARY Officer | 10 | $200 | $0 |
| DAN ZIPPERIAN | TREASURER Officer | 10 | $200 | $0 |
| ROGER DORN | TRUSTEE Officer | 10 | $200 | $0 |
| TREVOR REICHERT | DISTRICT 1 TRUSTEE Trustee or director | 10 | $160 | $0 |
| STEPHENIE HORNE | GUARD Trustee or director | 10 | $150 | $0 |
| COY BROWN | TRUSTEE Officer | 10 | $150 | $0 |
| EMELIE GEUTHER | AUDITOR Trustee or director | 10 | $100 | $0 |
| ROBERT BARNETT | AUDITOR Trustee or director | 10 | $100 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5929, HELENA, MT 59604-5929
- Principal officer (990 for 2024)
- STEVE GROSS, 2737 AIRPORT ROAD, HELENA, MT 59601
- Signed the 990
- STEVE GROSS, BUSINESS MANAGER
- Phone
- (406) 442-9597
- Return prepared by
- WIPFLI ADVISORY LLC
Mission
TO SOLIDIFY AND PERFECT A MORE USEFUL AND BENEFICIAL UNION, AND TO STRENGTHEN ITS DEFENSES AND PROMOTE THE WELFARE OF ITS MEMBERSHIP.
Program accomplishments
- MONITORED MEMBER WORKING CONDITIONS AND WELFARE.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 81-0300789
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1969
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,442,632
- Income (IRS master file)
- $1,895,121
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,895,121 | $1,497,102 | $1,442,632 | XML |
| 990 | September 2024 | $1,913,678 | $1,403,347 | $1,056,290 | XML |
| 990 | September 2023 | $1,366,127 | $1,395,426 | $556,342 | XML |
| 990 | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-0300789).
Questions about INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400
- What is the EIN of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400?
- The employer identification number (EIN) of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400 is 81-0300789.
- Is INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1969.
- Are donations to INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400 tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400 file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400 due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400?
- The 990 for the year ended September 30, 2025 names STEVE GROSS.
- Who are the officers and directors of INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400?
- The 990 for the year ended September 30, 2025 lists 10 people; 9 received compensation from the organization, the highest $91,320 (STEVE GROSS, BUSINESS MANAGER).
- How much revenue does INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400 have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,895,121, expenses of $1,497,102 and total assets of $1,442,632 at year end.
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