Nonprofit · EIN 81-3506302
IUEC LOCAL 32 BUILDING CORPORATION
Tax-exempt · AUSTELL, GA 30168
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | -$17,828 | $0 | -$17,828 | $411,206 | $398,220 | $12,986 |
| September 30, 2024 | 990 | -$1,306 | $0 | -$1,306 | $432,299 | $401,485 | $30,814 |
| September 30, 2023 | 990 | $2,174 | $0 | $2,174 | $437,587 | $405,467 | $32,120 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- -$17,828
- Other revenue
- -$17,828
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
- $432,299
- Total assets, end of year
- $411,206
- Total liabilities, end of year
- $398,220
- Net assets, end of year
- $12,986
- Land, buildings and equipment
- $374,816
- Gross receipts
- $56,052
- Employees
- 0
- Year formed
- 2016
- State of legal domicile
- GA
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 | From related orgs |
|---|---|---|---|---|
| STEWART H SPENCER | BUSINESS MAN Trustee or director, Officer | 2 | $0 | $134,752 |
| ROBERT COOK | BUSINESS REP Trustee or director | 1 | $0 | $92,309 |
| TERRY L BORDEN | TREASURER Trustee or director, Officer | 1 | $0 | $2,000 |
| DAVID BROWN | PRESIDENT Trustee or director, Officer | 1 | $0 | $2,000 |
| DUSTIN E MOON | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $2,000 |
| ROBERT W WILLIAMSON | REC SECRETAR Trustee or director, Officer | 1 | $0 | $2,000 |
| MARTY REESE | TRUSTEE Trustee or director, Officer | 1 | $0 | $1,575 |
| SEAN PAGE | TRUSTEE Trustee or director, Officer | 1 | $0 | $1,500 |
| DWIGHT PINNOCK | TRUSTEE Trustee or director, Officer | 1 | $0 | $1,500 |
990 for the year ended September 30, 2024: 9 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| WILLIAM MATTHEW STELL | BUSINESS MAN Trustee or director, Officer | 2 | $0 | $129,858 |
| STEWART H SPENCER | BUSINESS REP Trustee or director | 1 | $0 | $115,432 |
| TERRY L BORDEN | TREASURER Trustee or director, Officer | 1 | $0 | $2,000 |
| BLAKE A BRASWELL | TRUSTEE Trustee or director, Officer | 1 | $0 | $2,000 |
| DAVID BROWN | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $2,000 |
| ROBERT COOK | TRUSTEE Trustee or director, Officer | 1 | $0 | $2,000 |
| MICHAEL E EMERSON | PRESIDENT Trustee or director, Officer | 1 | $0 | $2,000 |
| DUSTIN E MOON | TRUSTEE Trustee or director, Officer | 1 | $0 | $2,000 |
| ROBERT W WILLIAMSON | REC SECRETAR Trustee or director, Officer | 1 | $0 | $2,000 |
990 for the year ended September 30, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| WILLIAM MATTHEW STELL | BUSINESS MAN Trustee or director, Officer | 2 | $0 | $124,324 |
| STEWART H SPENCER | BUSINESS REP Trustee or director | 1 | $0 | $110,507 |
| TERRY L BORDEN | TREASURER Trustee or director, Officer | 1 | $0 | $2,000 |
| BLAKE A BRASWELL | TRUSTEE Trustee or director, Officer | 1 | $0 | $2,000 |
| DAVID BROWN | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $2,000 |
| ROBERT COOK | TRUSTEE Trustee or director, Officer | 1 | $0 | $2,000 |
| MICHAEL E EMERSON | PRESIDENT Trustee or director, Officer | 1 | $0 | $2,000 |
| DUSTIN E MOON | TRUSTEE Trustee or director, Officer | 1 | $0 | $2,000 |
| ROBERT W WILLIAMSON | REC SECRETAR Trustee or director, Officer | 1 | $0 | $2,000 |
Address and contacts
- Address (IRS master file)
- 1492 BLAIR BRIDGE RD, AUSTELL, GA 30168-7002
- In care of
- % SCOTT RUSSELL
- Principal officer (990 for 2024)
- STEWART H SPENCER, 1492 BLAIR BRIDGE ROAD, AUSTELL, GA 30168
- Signed the 990
- STEWART H SPENCER, BUSINESS MANAGER
- Phone
- (404) 378-6208
- Return prepared by
- STEPHEN K JONES CPA LLC
Mission
IUEC LOCAL 32 BUILDING CORPORATION IS A TITLE HOLDING CORPORATION TO MANAGE REAL PROPERTY FOR THE BENEFIT OF IUEC LOCAL UNION 32. THE ACTIVITY BEGAN WHEN THE ENTITY WAS FORMED AND BUIDLING PURCHASED IN 2017. THE ACTIVITY WILL BE CONDUCTED BY IUEC LOCAL UNION 32 AND THE IUEC LOCAL 32 BUILDING CORPORATION.
Program accomplishments
- TITLE HOLDING CORPORATION TO MANAGE REAL PROPERTY FOR THE BENEFIT OF IUEC LOCAL UNION 32.
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
- 81-3506302
- Tax-exempt status
- 501(c)(2): Title-holding corporation
- Donations deductible
- No
- Exempt since
- 2022
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S41)
- Assets (IRS master file)
- $411,206
- Income (IRS master file)
- $56,052
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | -$17,828 | $0 | $411,206 | XML |
| 990 | September 2024 | -$1,306 | $0 | $432,299 | XML |
| 990 | September 2023 | $2,174 | $0 | $437,587 | XML |
| 990 | September 2022 | -$2,278 | $0 | $438,648 | IRS |
| 990 | September 2021 | – | – | – | 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 81-3506302).
Questions about IUEC LOCAL 32 BUILDING CORPORATION
- What is the EIN of IUEC LOCAL 32 BUILDING CORPORATION?
- The employer identification number (EIN) of IUEC LOCAL 32 BUILDING CORPORATION is 81-3506302.
- Is IUEC LOCAL 32 BUILDING CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(2) since 2022.
- Are donations to IUEC LOCAL 32 BUILDING CORPORATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does IUEC LOCAL 32 BUILDING CORPORATION 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 IUEC LOCAL 32 BUILDING CORPORATION 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 IUEC LOCAL 32 BUILDING CORPORATION 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 IUEC LOCAL 32 BUILDING CORPORATION?
- The 990 for the year ended September 30, 2025 names STEWART H SPENCER.
- Who are the officers and directors of IUEC LOCAL 32 BUILDING CORPORATION?
- The 990 for the year ended September 30, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does IUEC LOCAL 32 BUILDING CORPORATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of -$17,828, expenses of $0 and total assets of $411,206 at year end.
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