2023-04-07T10:26:18-05:00 2022-12-31 810386935 SUMMERS MCNEA & CO PC 15 AVANTA WAY SUITE 1 BILLINGS MT 59102 990 2022-01-01 810151321 TEAMSTERS UNION LOCAL NO 190 INTE 4062482658 PO BOX 50969 BILLINGS MT 591050901 JAMES SOUMAS SECRETARY-TREASURER 4062482658 2023-04-07 1 JAMES SOUMAS 999009999 0 BRIAN F VAN STEELAND P00481262 4066522320 2023-04-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES SOUMAS 437 KUHLMAN DRIVE BILLINGS MT 59105 1322542 0 0321 X WWW.TEAMSTERS190.COM X 1963 MT OPERATION OF LABOR UNION LOCAL 7 7 12 0 0 0 1164802 1222448 62010 75210 1335 15058 25 0 1228172 1312716 925 15655 50 400 620157 563064 0 0 0 553905 563679 1175037 1142798 53135 169918 992539 1170837 44372 52752 948167 1118085 TO UNITE INTO ONE LABOR ORGANIZATION ALL WORKERS ELIGIBLE FOR MEMBERSHIP, REGARDLESS OF RELIGION, RACE, CREED, COLOR, NATIONAL ORIGIN, AGE, PHYSICAL DISABILITY OR SEX 0 0 OPERATION OF LOCAL UNION AFFILIATE OF INTERNATIONAL BROTHERHOOD OF TEAMSTERS - SERVING 1,700 ACTIVE MEMBERS AT YEAR-END 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 12 1 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 1 1 0 X THE ORGANIZATION 4062482658 PO BOX 50969 BILLINGS MT 591050901 JOHN P CARNEY PRESIDENT 2.00 X X 2400 0 0 CRAIG CALLICOTT VICE PRESIDENT 0.50 X X 1500 0 0 JIM SOUMAS SECRETARY-TREASURER 44.00 X X 98215 0 34908 ROY MYERS TRUSTEE 0.50 X 1375 0 0 DAN MOORE RECORDING SEC. 0.50 X X 1250 0 0 ANJA SILVESAN TRUSTEE 0.50 X 250 0 0 CASY GREENO TRUSTEE 0.50 X 1500 0 0 SEAN A KREBS TRUSTEE 0.50 X 875 0 0 107365 0 34908 0 0 0 0 0 1222448 1222448 MISCELLANEOUS OTHER RE 900099 72805 72805 REFUNDS AND EXPENSE RE 900099 2152 2152 OVERPAYMENTS ON CHECKO 900099 253 253 75210 1213 1213 23671 9826 13845 13845 13845 1312716 90268 0 0 15655 400 348263 75187 109642 29972 10600 9700 446 4820 7191 3119 8341 43165 3756 303444 27103 16878 JOB STEWARD DUES PAID B 53469 VEHICLE EXPENSES 13605 TELEPHONE 13060 EXECUTIVE BOARD MEETING 9150 35832 1142798 227337 398137 641959 652505 213 319145 199163 123243 119982 992539 1170837 44372 52752 44372 52752 X 0 0 0 0 948167 1118085 948167 1118085 992539 1170837 169918 0 X X 0 1 X 1 0 0 1 0 0 PART I-A, LINE 1: ADVOCATE FOR THE SUPPORT OF CANDIDATES THAT ARE FAVORABLE TO THE ORGANIZED LABOR MOVEMENT AND ENGAGEMENT OF POLITICAL LOBBYIST FOR PURPOSES OF LOBBYING FOR FAVORABLE UNION LEGISLATION. 5000 5000 154613 112012 42601 58042 47105 10937 101490 40046 61444 119982 X 1298871 0 1298871 13845 13845 1312716 1117526 38179 38179 1079347 63451 63451 1142798 PART X, LINE 2: THE FOLLOWING FIN 48 FOOTNOTE IS CONTAINED IN THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS: MANAGEMENT HAS ASSESSED THE TAX POSITIONS IT HAS TAKEN AND DOES NOT BELIEVE THERE ARE ANY UNCERTAINTIES WITH RESPECT TO THOSE POSITIONS. THE ORGANIZATION HAS NOT INCURRED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. ACCORDINGLY, IT CURRENTLY HAS NO POLICY FOR CLASSIFICATION OF THOSE AMOUNTS. THE TAX YEARS OF DECEMBER 31, 2019 THROUGH 2022 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN ON SALE OF VEHICLE FROM INSURANCE PROCEEDS 13,845. PART XII, LINE 2D - OTHER ADJUSTMENTS: 2021 EXPENSES ACCRUED ON FORM 990 32,561. PAYMENTS FOR PURCHASES OF FIXED ASSETS 9,999. INCREASE IN COMPENSATED ABSENCES -4,592. REIMBURSEMENT RECEIVABLE 211. PART XII, LINE 4B - OTHER ADJUSTMENTS: 2022 EXPENSES ACCRUED ON FORM 990 36,348. DEPRECIATION 27,103. 1 FORM 990, PART VI, SECTION A, LINE 6 THE LABOR UNION LOCAL CONSISTS OF DUES-PAYING MEMBERS THAT ARE REPRESENTED BY THE LOCAL. AT YEAR -END, THERE WERE APPROXIMATELY 1,700 DUES-PAYING MEMBERS AT YEAR-END. FORM 990, PART VI, SECTION A, LINE 7A OFFICERS AND TRUSTEES OF THE ORGANIZATION ARE ELECTED BY THE MEMBERS EVERY 3 YEARS. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS BY THE GOVERNING BODY SUBJECT TO APPROVAL BY THE MEMBERS INCLUDE CHANGES TO THE GOVERNING DOCUMENTS OF THE UNION LOCAL. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION IS AUDITED ANNUALLY BY AN INDEPENDENT PUBLIC ACCOUNTANT WHO ALSO PREPARES THE FORM 990 FOR THE ORGANIZATION. WHEN THE AUDITED FINANCIAL STATEMENTS AND THE 990 (AS WELL AS THE DEPARTMENT OF LABOR FORM LM-2) ARE COMPLETED, THE CPA MEETS WITH BOARD MEMBERS AND OFFICERS TO REVIEW ALL DOCUMENTS. FORM 990, PART VI, SECTION B, LINE 15 ALL SALARIES AND WAGES PAID TO REGULAR, FULL-TIME EMPLOYEES ARE SET ANNUALLY BY THE LOCAL UNION'S EXECUTIVE BOARD WHICH IS THE BOARD CHARGED WITH GOVERNANCE OF THE ORGANIZATION. WAGE INCREASES OR LEVEL'S ARE DOCUMENTED IN THE EXECUTIVE BOARD MINUTES AFTER THE ANNUAL REVIEW AND DELIBERATION. WAGES FOR TEMPORARY EMPLOYEES GENERALLY ARE LOST TIME WAGES PAID TO UNION MEMBERS INVOLVED IN NEGOTIATIONS OR OTHER UNION BUSINESS AND ARE PAID AT THE MEMBER'S PREVAILING WAGE RATE. FORM 990, PART VI, SECTION C, LINE 19 AT ANYTIME THAT THE ORGANIZATION RECEIVES A REQUEST FOR ANY PUBLIC DOCUMENTS, THE REQUEST IS FULLFLLED IMMEDIATELY. REQUESTS OF SUCH A NATURE ARE GENERALLY FEW AND FAR BETWEEN. FORM 990 - PART XII - LINE 1 THE FINANCIAL STATEMENTS OF TEAMSTERS UNION LOCAL NO. 190 ARE PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, ONLY LIABILITIES FOR PER CAPITA TAXES, EMPLOYEE BENEFITS, PAYROLL TAXES, COMPENSATED ABSENCES, AND FOR LONG-TERM DEBT ARE RECOGNIZED IN THE STATEMENT OF ASSETS AND LIABILITIES - MODIFIED CASH BASIS FOR REPORTING PURPOSES. ALL OTHER ACTIVITY IS REPORTED ON THE CASH BASIS OF ACCOUNTING. PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. INTERNATIONAL BROTHERHOOD OF TEAMSTERS 25 LOUISIANA AVE NW WASHINGTON DC 20001 530215427 LOCAL AFFILIATES NATIONAL ORGANIZATION DC 501(C)(5) 0 JOINT COUNCIL #3 - INTERNATIONAL BROTHERHOOD OF TEAMSTERS 10 LAKESIDE LANE SUITE 2E DENVER CO 80212 840763030 REGIONAL SUPPORT ORGANIZATION DC 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 INTERNATIONAL BROTHERHOOD OF TEAMSTERS S 254385 PER CAPITA TAXES JOINT COUNCIL #3 S 25522 PER CAPITA TAXES