Nonprofit · EIN 81-0378422
LOCAL UNION 532 BUILDING CORPORATIO
Tax-exempt · BILLINGS, MT 59108
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | -$7,604 | $0 | -$7,604 | $2,059,920 | $196,693 | $1,863,227 |
| December 31, 2024 | 990 | -$47,575 | $0 | -$47,575 | $2,117,706 | $246,875 | $1,870,831 |
| December 31, 2023 | 990 | -$65,016 | $0 | -$65,016 | $2,196,592 | $478,186 | $1,718,406 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $3,112
- Net rental income
- -$10,716
- Other revenue
- -$10,716
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $2,117,706
- Total assets, end of year
- $2,059,920
- Total liabilities, end of year
- $196,693
- Net assets, end of year
- $1,863,227
- Land, buildings and equipment
- $1,974,522
- Publicly traded securities
- $59,971
- Gross receipts
- $124,762
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1975
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WADE MICHAELS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOHN JACK MCDONALD | REC SECRETARY Trustee or director, Officer | 1 | $0 |
| KEVIN PETERSON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| COREY GREEN | TREASURER Trustee or director, Officer | 1 | $0 |
| JACOB BERGEN | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID MORRIS | FORMER BOARD MEMBER Trustee or director | 1 | $0 |
| DANIEL TRACEY | BOARD MEMBER Trustee or director | 1 | $0 |
| TALLON JONES | BOARD MEMBER Trustee or director | 1 | $0 |
| DANIEL DEBOLT | BUSINESS MANAGER Officer | 2 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WADE MICHAELS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| KEVIN PETERSON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ZACHARY FRANK | RECORDING SECRETARY Trustee or director, Officer | 1 | $0 |
| HANNAH BERRY | BOARD MEMBER Trustee or director | 1 | $0 |
| COREY GREEN | TREASURER Trustee or director, Officer | 1 | $0 |
| JACOB BERGEN | BOARD MEMBER Trustee or director | 1 | $0 |
| KASON BECKER | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID MORRIS | RECORDING SECRETARY Trustee or director | 1 | $0 |
| DANIEL TRACEY | BOARD MEMBER Trustee or director | 1 | $0 |
| JOHN MCDONALD | BOARD MEMBER Trustee or director | 1 | $0 |
| DAN DEBOLT | BUSINESS MANAGER Officer | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WADE MICHAELS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| KEVIN PETERSON | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ZACHARY FRANK | RECORDING SECRETARY Trustee or director, Officer | 1 | $0 |
| HANNAH BERRY | BOARD MEMBER Trustee or director | 1 | $0 |
| COREY GREEN | TREASURER Trustee or director, Officer | 1 | $0 |
| JACOB BERGEN | BOARD MEMBER Trustee or director | 1 | $0 |
| KASON BECKER | BOARD MEMBER Trustee or director | 1 | $0 |
| DAN DEBOLT | BUSINESS MANAGER Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 80005, BILLINGS, MT 59108-0005
- Principal officer (990 for 2025)
- DAN DEBOLT, 5200 MIDLAND ROAD, BILLINGS, MT 59101
- Signed the 990
- DAN DEBOLT, BUSINESS MANAGER
- Phone
- (406) 248-9119
- Website
- IBEW532.COM
- Return prepared by
- SUMMERS MCNEA & CO PC
Mission
PROVIDING UNION SUPPORT AND SERVICES FOR THE IBEW UNION #532. THE LOCAL UNION #532 BUILDING CORPORATION PROVIDES A BUILDING CENTER USED FOR BUSINESS OPERATIONS, TRAINING AND EDUCATION.
Program accomplishments
- PROVIDING UNION SUPPORT AND BENEFITS FOR LOCAL UNION #532 OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS. THE BUILDING CORPORATION RENTS THE BUILDING FOR THE LOCAL #532 FOR BUSINESS OPERATIONS, TRAINING, AND EDUCATION PURPOSES.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0378422
- Tax-exempt status
- 501(c)(2): Title-holding corporation
- Donations deductible
- No
- Exempt since
- 1978
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,059,920
- Income (IRS master file)
- $124,762
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | -$7,604 | $0 | $2,059,920 | XML |
| 990 | December 2024 | -$47,575 | $0 | $2,117,706 | XML |
| 990 | December 2023 | -$65,016 | $0 | $2,196,592 | XML |
| 990 | December 2022 | -$26,414 | $0 | $2,284,618 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | December 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 81-0378422).
Questions about LOCAL UNION 532 BUILDING CORPORATIO
- What is the EIN of LOCAL UNION 532 BUILDING CORPORATIO?
- The employer identification number (EIN) of LOCAL UNION 532 BUILDING CORPORATIO is 81-0378422.
- Is LOCAL UNION 532 BUILDING CORPORATIO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(2) since 1978.
- Are donations to LOCAL UNION 532 BUILDING CORPORATIO tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LOCAL UNION 532 BUILDING CORPORATIO 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 LOCAL UNION 532 BUILDING CORPORATIO due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOCAL UNION 532 BUILDING CORPORATIO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOCAL UNION 532 BUILDING CORPORATIO?
- The 990 for the year ended December 31, 2025 names DAN DEBOLT.
- Who are the officers and directors of LOCAL UNION 532 BUILDING CORPORATIO?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does LOCAL UNION 532 BUILDING CORPORATIO have?
- On its 990 for the year ended December 31, 2025 it reported revenue of -$7,604, expenses of $0 and total assets of $2,059,920 at year end.
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