Nonprofit · EIN 93-0196206
INTERNATIONAL BROTHERHOOD OF TEAMSTERS
Also known as LOCAL UNION 324
Tax-exempt · SALEM, OR 97305
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,607,026 | $1,668,000 | -$60,974 | $1,874,839 | $663,017 | $1,211,822 |
| December 31, 2024 | 990 | $1,350,406 | $1,484,013 | -$133,607 | $1,947,080 | $674,284 | $1,272,796 |
| December 31, 2023 | 990 | $1,311,130 | $1,356,910 | -$45,780 | $2,095,399 | $688,996 | $1,406,403 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $29,670
- Program service revenue
- $1,702,753
- Investment income
- $3,534
- Net rental income
- -$128,931
- Other revenue
- -$128,931
Expenses
- Grants and similar amounts paid
- $5,359
- Benefits paid to members
- $43,617
- Compensation of officers, directors and key employees
- $192,618
- Other salaries and wages
- $368,221
- Salaries, compensation and benefits (total)
- $891,621
- Professional fundraising fees
- $0
- Legal fees
- $73,826
- Accounting fees
- $19,703
- Occupancy
- $18,484
- Travel
- $53,737
- Depreciation
- $5,975
Balance sheet and other
- Total assets, start of year
- $1,947,080
- Total assets, end of year
- $1,874,839
- Total liabilities, end of year
- $663,017
- Net assets, end of year
- $1,211,822
- Land, buildings and equipment
- $922,434
- Net assets without donor restrictions
- $1,211,822
- Gross receipts
- $1,739,987
- Employees
- 16
- Year formed
- 1929
- State of legal domicile
- OR
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 | Other / benefits |
|---|---|---|---|---|
| Chris R Muhs | Secretary-Treas Trustee or director, Officer | 40 | $129,156 | $46,377 |
| Tony J Scales | Business Agent | 40 | $107,323 | $46,377 |
| Michael D West | Trustee Trustee or director | 1 | $4,579 | $0 |
| Mathew P Wasinger | Trustee Trustee or director | 1 | $3,415 | $0 |
| Carol A Scott | Trustee Trustee or director | 1 | $2,135 | $0 |
| Rodney J Trussell | President Trustee or director, Officer | 1 | $2,135 | $0 |
| Raymond A Manibusan | Vice President Trustee or director, Officer | 1 | $2,135 | $0 |
| Elsa Lopez | Recording Secre Trustee or director, Officer | 1 | $1,951 | $0 |
| Jason B Haines | Past Trustee Trustee or director | 1 | $551 | $0 |
| Stephanie D San Marco | Past Rec Secre Trustee or director, Officer | 1 | $184 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Chris R Muhs | Secretary-Treas Trustee or director, Officer | 40 | $115,570 | $46,234 |
| Bo A Jacobs | Trustee Trustee or director | 1 | $4,492 | $0 |
| Rodney J Trussell | President Trustee or director, Officer | 1 | $2,919 | $0 |
| Jason B Haines | Trustee Trustee or director | 1 | $2,204 | $0 |
| Carol A Scott | Trustee Trustee or director | 1 | $2,204 | $0 |
| Raymond A Manibusan | Vice President Trustee or director, Officer | 1 | $2,204 | $0 |
| Stephanie D San Marco | Recording Secre Trustee or director, Officer | 1 | $2,021 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Chris R Muhs | Secretary-Treas Trustee or director, Officer | 40 | $114,411 | $45,934 |
| Carol A Scott | Trustee Trustee or director | 1 | $9,745 | $0 |
| Rodney J Trussell | President Trustee or director, Officer | 1 | $7,851 | $0 |
| Bo A Jacobs | Trustee Trustee or director | 1 | $6,218 | $0 |
| Darrin E Wilson | Recording Secre Trustee or director, Officer | 1 | $5,890 | $0 |
| Jason B Haines | Trustee Trustee or director | 1 | $2,204 | $0 |
| Raymond A Manibusan | Vice President Trustee or director, Officer | 1 | $2,204 | $0 |
Address and contacts
- Address (IRS master file)
- 4871 LANCASTER DR NE, SALEM, OR 97305-1739
- Principal officer (990 for 2025)
- Chris R Muhs, 4871 Lancaster Drive NE, Salem, OR 97305
- Signed the 990
- Chris R Muhs, Secretary-Treasurer
- Phone
- (503) 378-1421
- Website
- www.teamsterslocal324.org
- Return prepared by
- HUEBNER DOOLEY & MCGINNESS PS
Mission
The local union's mission is to organize and educate workers so that they have a voice in the workplace and know their workplace rights; involve workers in the political process and to negotiate with employers so that each worker is treated with dignity, justice and respect.
Program accomplishments
- The Local Union's exempt purpose was achieved through the organization and education of workers and through negotiations with employers.
- The Building Corporation's exempt purpose is to acquire, loan, lease, rent, and operate a building suitable for the purpose of Teamsters Local Union No. 324.
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
- 93-0196206
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0320: INTERNATIONAL BROTHERHOOD OF TEAMSTERS
- Assets (IRS master file)
- $1,874,839
- Income (IRS master file)
- $1,739,987
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,607,026 | $1,668,000 | $1,874,839 | XML |
| 990 | December 2024 | $1,350,406 | $1,484,013 | $1,947,080 | IRS |
| 990 | December 2023 | $1,311,130 | $1,356,910 | $2,095,399 | XML |
| 990 | December 2022 | $1,072,748 | $1,126,737 | $1,992,575 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | 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 93-0196206).
Questions about INTERNATIONAL BROTHERHOOD OF TEAMSTERS
- What is the EIN of INTERNATIONAL BROTHERHOOD OF TEAMSTERS?
- The employer identification number (EIN) of INTERNATIONAL BROTHERHOOD OF TEAMSTERS is 93-0196206.
- Is INTERNATIONAL BROTHERHOOD OF TEAMSTERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1941.
- Are donations to INTERNATIONAL BROTHERHOOD OF TEAMSTERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL BROTHERHOOD OF TEAMSTERS 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 BROTHERHOOD OF TEAMSTERS 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 INTERNATIONAL BROTHERHOOD OF TEAMSTERS 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 INTERNATIONAL BROTHERHOOD OF TEAMSTERS?
- The 990 for the year ended December 31, 2025 names Chris R Muhs.
- Who are the officers and directors of INTERNATIONAL BROTHERHOOD OF TEAMSTERS?
- The 990 for the year ended December 31, 2025 lists 10 people; 10 received compensation from the organization, the highest $129,156 (Chris R Muhs, Secretary-Treas).
- How much revenue does INTERNATIONAL BROTHERHOOD OF TEAMSTERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,607,026, expenses of $1,668,000 and total assets of $1,874,839 at year end.
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