2023-11-15T08:54:47-06:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 530088590 INTERNATIONAL UNION OF OPERATING ENGINEERS INTE 2024299100 1125 17TH STREET NW WASHINGTON DC 20036 JAMES T CALLAHAN GENERAL PRESIDENT 2024299100 2023-11-15 1 JAMES CALLAHAN 999009999 0 KRISTIN A JACQUELIN CPA P01325865 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES T CALLAHAN 1125 17TH STREET NW WASHINGTON DC 20036 122270663 0 X WWW.IUOE.ORG X 1896 DC TO EVALUATE THE TRADE OF OPERATING ENGINEERS TO ITS PROPER POSITION IN ALL INDUSTRIAL ACTIVITY AND THE RANKS OF ORGANIZED WORKERS.TO ORGANIZE ALL WORKERS FOR THE ECONOMIC MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION. 21 0 135 0 0 0 0 0 67272762 68965316 14402725 17366704 2373173 2432215 84048660 88764235 0 0 2601395 11734106 40789228 41320076 0 0 0 23300320 37431446 66690943 90485628 17357717 -1721393 645539362 576822114 187999058 175650991 457540304 401171123 TO ELEVATE THE TRADE OF OPERATING ENGINEERS TO ITS PROPER POSITION IN ALL INDUSTRIAL ACTIVITY AND THE RANKS OF ORGANIZED WORKERS.TO ORGANIZE ALL WORKERS FOR THE ECONOMIC MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION. 0 0 TO ORGANIZE ALL WORKERS FOR THE ECONOMIC MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION. 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 1 27 0 1 135 1 0 1 CA 0 0 0 0 0 0 X 21 0 1 0 0 0 1 1 0 1 1 0 1 1 1 1 0 1 1 1 0 0 0 X MIKE ANTROBUS 2024299100 1125 17TH STREET NW WASHINGTON DC 20036 CALLAHAN JAMES T PRESIDENT 40.00 X X 476129 0 164998 SWEENEY JAMES SECRETARY-TREASURER 40.00 X X 168769 0 57475 CALLAHAN THOMAS A VICE PRESIDENT 40.00 X X 109378 0 36709 CURLY EDWARD J VICE PRESIDENT 40.00 X X 111097 0 36709 GALLAGHER MICHAEL VICE PRESIDENT 40.00 X X 106162 0 36709 HEENAN ROBERT T VICE PRESIDENT 40.00 X X 59677 0 18080 KELLY PATRICK J VICE PRESIDENT 40.00 X X 109378 0 36709 KONOPASKI DAREN R VICE PRESIDENT 40.00 X X 107882 0 36709 LALEVEE GREGORY VICE PRESIDENT 40.00 X X 107882 0 36709 LYNN WILLIAM M VICE PRESIDENT 40.00 X X 107882 0 36709 MCGOWAN TERRANCE E VICE PRESIDENT 40.00 X X 111097 0 36709 REDING DANNY D VICE PRESIDENT 40.00 X X 111097 0 36709 SIKORSKI RONALD J VICE PRESIDENT 40.00 X X 112084 0 33605 SINGLETARY CHARLES R VICE PRESIDENT 40.00 X X 109378 0 36709 STOCKWELL DOUGLAS W VICE PRESIDENT 40.00 X X 109378 0 36709 VANDYKE JOSHUA J VICE PRESIDENT 40.00 X X 107284 0 36709 WHITE JAMES J VICE PRESIDENT 40.00 X X 39586 0 13198 BROWN KUBA J TRUSTEE 40.00 X 34648 0 10897 CHRISTIAN EDWIN L TRUSTEE 40.00 X 32131 0 10897 COCHRANE BRIAN TRUSTEE 40.00 X 36690 0 13080 FLORENCE BARTON D TRUSTEE 40.00 X 32131 0 10897 MCLAUGHLIN WILLIAM D TRUSTEE 40.00 X 2448 0 972 SIKORSKI DAVID K TRUSTEE 40.00 X 2526 0 972 ANTROBUS MICHAEL J CHIEF FINANCIAL OFFICER 40.00 X 304925 0 131472 GEORGE TERRY T DIRECTOR JURISDICTION 40.00 X 387062 0 145139 GIACIN JOSEPH A CHIEF OF STAFF 40.00 X 384224 0 147031 MCGUIRE MATTHEW G GENERAL COUNSEL 40.00 X 370976 0 134545 ANDERSON PAUL DIRECTOR ORGANIZING 40.00 X 308945 0 121539 DOWNEY JOHN L DIRECTOR OF CONSTRUCTION 40.00 X 275683 0 126892 HOPP RANDALL R ASSOCIATE GENERAL COUNSEL 40.00 X 289150 0 131584 RAILTON LIONEL REGIONAL DIRECTOR 40.00 X 261256 0 124097 SOTH JEFFREY R POLITICAL DIRECTOR 40.00 X 266743 0 109210 5153678 0 1947088 87 0 1 0 BOLAND SERVICE 30 WEST WATKINS MILL ROAD GAITHERSBURG MD 20878 HVAC SERVICES 1319216 SOLVERE ONE 22365 BRODERICK DRIVE SUITE 100 DULLES VA 20166 IT SERVICES 540529 STEP LEADER STRATEGIES LLC 1 COVERED BRIDGE DRIVE GUILFORD CT 06437 STRATEGY CONSULTANT 191430 HAMBURGER GROUP CREATIVE 5614 CONNECTICUT AVENUE NW WASHINGTON DC 20015 COMMUNICATIONS 145832 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE BETHESDA MD 20814 ACCOUNTING 144512 7 MEMBERSHIP DUES 900003 68965316 68965316 68965316 9420045 9420045 510273 510273 1158593 0 1158593 1158593 1158593 41075938 33123507 5772 7952431 -5772 7946659 7946659 105443 377149 -271706 -271706 SUNDRY 900003 1035055 1035055 1035055 88764235 69728665 0 19035570 11734106 5102903 14648488 16682619 3612735 1273331 257400 141214 389755 1582250 1131079 2510864 580592 815956 3460592 124256 4333159 3667721 1891857 877699 TRANSFER TO EPEC EDUCAT 7534900 POLITICAL CONTRIBUTIONS 6553900 NATIONAL CHARITY FUND C 491627 CONTRIBUTIONS 356200 730425 90485628 10361464 6361682 4422490 2844361 192906512 198210146 193958 140576 656948 750645 38108127 25827145 12623494 12280982 423705764 355697477 668732 536245 645539362 576822114 2358226 2259006 185640832 173391985 187999058 175650991 X 457540304 401171123 457540304 401171123 645539362 576822114 X -1721393 -66219962 11572174 X X 0 1 X 1 0 EPEC SEPARATE EDUCATION FUND 1125 17TH STREET NW WASHINGTON DC 20036 134312872 6879900 EARN INT'L UNION OF OPERATING ENGINEERS 1125 17TH STREET NW WASHINGTON DC 20036 813747912 3875000 EPEC NY EDUCATION FUND 1125 17TH STREET NW WASHINGTON DC 20036 760833676 655000 1 0 0 PART I-A, LINE 1: THE ORGANIZATION SUPPORTED EPEC SEPARATE EDUCATION FUND AND EARN INTERNATIONAL UNION OF OPERATING ENGINEERS, SECTION 527 ORGANIZATIONS. 704775 704775 20312649 11874225 8438424 2094051 715742 1378309 14877153 13117679 1759474 119499 119499 0 12280982 ACCRUED ORGANIZING GRANTS 500000 ESTIMATED DEATH CLAIMS 507437 ACCRUED POSTRETIREMENT BENEFIT COST 43373210 ACCRUED SEVERENCE PLAN COST 1812938 LOANS PAY - TRAINING CENTER 127198400 173391985 X PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS ADVISED THAT THE INTERNATIONAL UNION QUALIFIES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. AS OF DECEMBER 31, 2022, THE STATUTE OF LIMITATIONS FOR THE TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES THAT THE INTERNATIONAL UNION FILES A RETURN. THE INTERNATIONAL UNION FOLLOWS THE PROVISIONS OF U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE PROVISIONS PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENTS RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THIS HAD NO IMPACT THE INTERNATIONAL UNION'S FINANCIAL STATEMENTS. NORTH AMERICA 1 11 PROGRAM SERVICES TO ORGANIZE ALL WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. 2423751 1 11 0 0 1 11 2423751 0 2423751 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X X X X X 1 1 X X 0 0 0 CALLAHAN JAMES T PRESIDENT 451496 0 0 0 24633 0 134212 0 30786 0 641127 0 0 0 GEORGE TERRY T DIRECTOR JURISDICTION 329394 0 6051 0 51617 0 119706 0 25433 0 532201 0 0 0 GIACIN JOSEPH A CHIEF OF STAFF 336536 0 14051 0 33637 0 121598 0 25433 0 531255 0 0 0 MCGUIRE MATTHEW G GENERAL COUNSEL 353983 0 10051 0 6942 0 123279 0 11266 0 505521 0 0 0 ANTROBUS MICHAEL J CHIEF FINANCIAL OFFICER 267000 0 12051 0 25874 0 106039 0 25433 0 436397 0 0 0 ANDERSON PAUL DIRECTOR ORGANIZING 250360 0 2551 0 56034 0 96106 0 25433 0 430484 0 0 0 HOPP RANDALL R ASSOCIATE GENERAL COUNSEL 277293 0 2051 0 9806 0 106151 0 25433 0 420734 0 0 0 DOWNEY JOHN L DIRECTOR OF CONSTRUCTION 250360 0 2551 0 22772 0 96106 0 30786 0 402575 0 0 0 RAILTON LIONEL REGIONAL DIRECTOR 243005 0 2550 0 15701 0 93311 0 30786 0 385353 0 0 0 SOTH JEFFREY R POLITICAL DIRECTOR 253196 0 4551 0 8996 0 97944 0 11266 0 375953 0 0 0 SWEENEY JAMES SECRETARY-TREASURER 150807 0 0 0 17962 0 57307 0 168 0 226244 0 0 0 PART I, LINE 1A THE UNION PROVIDES FOR THE PERSONAL USE OF AN APARTMENT AND RELATED CLEANING SERVICES FOR ITS GENERAL PRESIDENT. THE UNION HAS PROVIDED FIRST-CLASS ON VARIOUS OCCASIONS DEPENDING ON CIRCUMSTANCES. THE GEN PRESIDENT AND GEN. SEC-TREASURER CAN TAKE THEIR SPOUSES ON CERTAIN BUSINESS TRIPS PER THE CONSTITUTION. THE ORGANIZATION PROVIDES TRAVEL ALLOWANCES TO JOSEPH GIACIN, CHIEF OF STAFF. HE ALSO USES FIRST CLASS TRAVEL WHEN APPROPRIATE. HE IS PROVIDED AN APARTMENT. THE ORGANIZATION PROVIDES AN APARTMENT TO MATT MCGUIRE, GENERAL COUNSEL. JAMES T CALLAHAN FAMILY MEMBER OF AN OFFICER 476129 EMPLOYED BY THE ORGANIZATION 0 THOMAS A CALLAHAN FAMILY MEMBER OF AN OFFICER 109378 EMPLOYED BY THE ORGANIZATION 0 JAMES J CALLAHAN FAMILY MEMBER OF AN OFFICER 191639 EMPLOYED BY THE ORGANIZATION 0 FORM 990, PART VI, SECTION A, LINE 2 GENERAL PRESIDENT, JAMES CALLAHAN, HAS A FAMILY RELATIONSHIP WITH VICE PESIDENT, THOMAS CALLAHAN. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS VOTING MEMBERS WHO ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE INDEPENDENT ACCOUNTANT PREPARES THE FORM 990. CFO AND OFFICERS REVIEW THE FORM PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ACTIVELY MONITORS ENFORCEMENT OF ITS CODE OF ETHICS BY INVESTIGATING COMPLAINTS, REFERRALS, AND POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION FILES ITS GOVERNING DOCUMENTS ALONG WITH ITS FORM LM-2, LABOR ORGANIZATION ANNUAL REPORT, WITH THE U.S. DEPARTMENT OF LABOR AND THEY ARE THUS AVAILABLE TO THE PUBLIC. THE CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS. FORM 990, PART XI, LINE 9: ADOPTION OF FASB ASC 715 11,572,174. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. EPEC NY EDUCATION FUND 1125 17TH STREET NW WASHINGTON DC 20036 760833676 POLITICAL EDUCATION COMMITTEE DC 527 N/A 0 EPEC SEPARATE EDUCATION FUND 1125 17TH STREET NW WASHINGTON DC 20036 134312872 POLITICAL EDUCATION COMMITTEE DC 527 N/A 0 EPEC VOLUNTARY FUND 1125 17TH STREET NW WASHINGTON DC 20036 522298629 POLITICAL EDUCATION COMMITTEE DC 527 N/A 0 OPERATING ENGINEERS NATIONAL CHARITY FUND 1125 17TH STREET NW WASHINGTON DC 20036 260272760 DISASTER RELIEF DC 501(C)3 LINE 7 N/A 0 IUOE TRAINING & EDUCATION CENTER 1125 17TH STREET NW WASHINGTON DC 20036 812416935 TRAINING DC 501(C)3 LINE 2 N/A 0 ENGINEERS ACTION RESPONSE NETWORK 1125 17TH STREET NW WASHINGTON DC 20036 813747912 POLITICAL EDUCATION COMMITTEE DC 527 N/A 0 BUILDING JOBS & OPPORTUNITY 1125 17TH STREET NW WASHINGTON DC 20036 475320512 POLITICAL EDUCATION COMMITTEE DC 501(C)4 LINE 10 N/A 0 IUOE GENERAL PENSION PLAN 4115 CHESAPEAKE STREET NW WASHINGTON DC 20016 530232800 PENSION BENEFITS DC 501(A) N/A 0 IUOE STAFF RETIREMENT PLAN 1125 17TH STREET NW WASHINGTON DC 20036 477233650 401K PLAN DC 501(A) N/A 0 IUOE NATIONAL TRAINING FUND 1125 17TH STREET NW WASHINGTON DC 20036 521889259 TRAINING DC 502(C)(3) LINE 2 N/A 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0