2025-04-25T12:07:17-05:00 2024-12-31 470900880 Calibre CPA Group PLLC 230 West Monroe St Ste310 Chicago IL 60606 990 2024-01-01 390368025 INTL UNION OF OPERATING ENGIN LOCAL 139 INTL 2628960139 P O BOX 130 PEWAUKEE WI 53072 TERRY MCGOWAN BUSINESS MANAGER/PRESIDENT 2628960139 2025-04-25 1 1 Andy Hein P00499757 3126550037 2024 2025-03-06 01:10:19Z TERRY MCGOWAN P O BOX 130 PEWAUKEE WI 53072 33198080 0 X N/A X 1938 WI TO ELEVATE THE TRADE OF OPERATING ENGINEERS AND IMPROVE THE SOCIAL, ECONOMIC AND WORKING CONDITIONS OF ITS MEMBERS. 15 0 55 0 0 0 141709 353541 16569749 17860903 426781 342669 34194 26499 17172433 18583612 281235 248892 130301 129891 8617578 8951514 0 0 0 5862080 6405291 14891194 15735588 2281239 2848024 27716165 31054962 720220 833733 26995945 30221229 X TO ELEVATE THE TRADE OF OPERATING ENGINEERS AND IMPROVE THE SOCIAL, ECOMONIC AND WORKING CONDITIONS OF ITS MEMBERS. 0 0 TO ORGANIZE WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. THE ORGANIZATION HAD A MEMBERSHIP OF 11,231 AT THE END OF THE REPORTING PERIOD. TO ORGANIZE WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. THE ORGANIZATION HAD A MEMBERSHIP OF 11,231 AT THE END OF THE REPORTING PERIOD. 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 62 0 1 55 1 0 0 0 0 0 0 0 0 X 15 0 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X TERRY MCGOWAN 2628960139 N27 W23233 ROUNDY DR PEWAUKEE WI 53072 Allen Jeremy Executive Board 3.00 X 149884 0 87801 Aronson Casey Guard 40.00 X 135966 0 87411 Artus Jeffrey FORMER Executive Board 3.00 X 1136 0 0 Bloedow Wendy Executive Board 3.00 X 1468 0 0 Buffalo Steve Financial Secretary 40.00 X 179595 0 88451 Comfort Josh Executive Board 3.00 X 3196 0 0 Dreyer Bill Auditor 3.00 X 0 0 0 Ervin Mike Trustee 40.00 X 148925 0 87931 Fogel Allan Trustee 40.00 X 137214 0 87411 Gauf Mark FORMER Treasurer 40.00 X 42884 0 24716 Glover Craig Executive Board 3.00 X 5160 0 0 Griesbach Shane Recording Secretary 40.00 X 181233 0 88451 Ison Matthew FORMER Executive Board 3.00 X 108121 0 72528 Jankowski John Executive Board 3.00 X 3492 0 0 Leist Cory Executive Board 3.00 X 3492 0 0 Marsolek Dan FORMER Conductor 3.00 X 105201 0 72309 Martzahl Travis Auditor 40.00 X 135591 0 87411 McGowan Terrance President/Busines Mgr 40.00 X 210463 0 88451 McHugh Shaun Trustee 40.00 X 154371 0 88131 Michels Nicolas Auditor 3.00 X 0 0 0 Oppeneer John Conductor 3.00 X 135379 0 87411 Raab Aaron Treasurer 40.00 X 169224 0 88301 Schmitz Bob Executive Board 3.00 X 3196 0 0 Smith Curtis Executive Board 3.00 X 5692 0 0 Sperberg Dan Vice President 40.00 X 177574 0 88451 Szemraj Josh Executive Board 3.00 X 1764 0 0 Vander Loop Corey Executive Board 3.00 X 3456 0 0 Weaver Bob FORMER Trustee 40.00 X 137555 0 87491 Dennis Batt Pipeline Director 40.00 X 149148 0 87931 Steven Becker Organizer 40.00 X 136244 0 87411 Christopher Feldmann Organizer 40.00 X 135976 0 87411 Richard Lego Organizer 40.00 X 136042 0 87411 Ricky Valenta BusinessAgent 40.00 X 138340 0 87411 3036982 0 1750231 20 0 1 0 BAUM SIGMAN AUERBACH & NEUMAN LTD 200 W ADAMS STREET SUITE 1825 CHICAGO IL 606065231 LEGAL 266635 1 329192 24349 353541 MEMBERSHIP DUES AND ASSESSMENTS 900099 17613711 17613711 RENTL INC TX EXMPT PURPOS 532000 247192 247192 17860903 698373 698373 14198119 14553823 -355704 -355704 -355704 64833 60645 4188 4188 GRIEVANCES 900099 22311 22311 22311 18583612 17883214 0 346857 218892 30000 129891 3653891 3159784 1134430 605677 397732 266619 77204 102000 6116 403535 382443 127857 346761 223542 417643 2343017 727048 198663 RETIREE EXPENSE 186015 PRINTING AND PUBLICATIO 185607 ORGANIZING EXPENSE 108660 BANNERING 78541 224020 15735588 3023057 4262727 1074720 987572 3000000 3000000 96595 23555 16066006 8113020 7808882 7952986 12712911 14690740 0 137382 27716165 31054962 659655 770190 60565 63543 720220 833733 X 26995945 30221229 26995945 30221229 27716165 31054962 2848024 377260 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12642 12642 12642 1 OPERATING ENGINEERS 139 CONDUIT N27 W23233 ROUNDY DRIVE PEWAUKEE WI 53072 800459262 12642 25540 1 0 0 Part I-A, Line 1: During the reporting year, the Local contributed prizes to affiliated PAC funds to be raffled off. Proceeds from the raffles were retained by the respective PAC fund. In addition, the Local engages with separate segregated funds to conduct political activity. The Local receives funds and promptly delivers them to these separate segregated funds. 1112228 1112228 11599607 6281467 5318140 62184 62184 0 2062103 1035283 1026820 1229884 734086 495798 7952986 PAYROLL WITHHOLDINGS 9859 DEPOSITS HELD - INTERNATIONAL DEATH BENEFITS TO DISBURSE 37383 DEPOSITS HELD - PAC FUNDS TO DISBURSE 16301 63543 X 18621375 377260 377260 18244115 6116 333381 339497 18583612 15396091 -333381 -333381 15729472 6116 6116 15735588 Part X, Line 2: The Internal Revenue Service has advised that the Local qualifies under Section 501(c)(5) of the Internal Revenue Code and is, therefore, subject to tax only on income, if any, unrelated to its tax-exempt purpose. Management is required to evaluate tax positions taken by the Local and recognize a tax liability (or asset) if the Local has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of December 31, 2024, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Locals Forms 990, Return of Organization Exempt from Income Tax, for the fiscal years ending 2021, 2022, and 2023 are subject to examination by the IRS, generally for three years after they were filed. Part XI, Line 4b - Other Adjustments: Net Fundraising Activity Netted With Expenses on FS 4,188. IUOE Grants Netted With Expenses on FS 329,193. Part XII, Line 2d - Other Adjustments: Net Fundraising Activity Netted With Expenses on FS -4,188. IUOE Grants Netted With Expenses on FS -329,193. Golf Outing 45554 45554 45195 Poker Run 19279 19279 15450 64833 64833 60645 60645 4188 1 HOGS FOR HEROES INC 822 ONDOSSAGON WAY MADISON WI 53719 472613908 501C3 75000 0 CONTRIBUTION ALLIANT ENERGY FOUNDATION 4902 N BILTMORE LN MADISON WI 53718 391444065 501C3 10000 0 DONATION GREATER MILWAUKEE URBAN LEAGUE 435 W NORTH AVENUE MILWAUKEE WI 53212 390826861 501C3 10000 0 DONATION WISCONSIN TRANSPORTATION BUILDERS ASSOCIATION INC 1 EAST MAIN STREET SUITE 300 MADISON WI 53703 390138120 501C6 12000 0 DONATION FAIR RATES FOR WISCONSINS DAIRYLAND PO BOX 1858 MADISON WI 53701 472854052 501C4 6000 0 DONATION DEMOCRATIC PARTY OF WISONSIN PO BOX 1686 MADISON WI 53701 390793066 527 12000 0 CONTRIBUTION TO SUPPORT ADMINSTRATIVE COSTS TRANSPORTATION DEVELOPMENT ASSOCIATION 10 EAST DOTY STREET STE 201 MADISON WI 53703 391154596 501C6 10000 0 DONATION ILLINOIS ECONOMIC POLICY INSTITUTE PO BOX 2378 LAGRANGE IL 60525 463360695 501C4 10000 0 DONATION WISCONSIN INFRASTRUCTURE INVESTMENT NOW 4230 EAST TOWNE BLVD 245 MADISON WI 53704 472123771 501C4 50000 0 DONATION SCHOLARSHIPS TO ELIGIBLE DEPEND OF MEMBERS 12 30000 Part I, Line 2: THE BOARD AND MEMBERSHIP APPROVES ALL DONATIONS MADE BY THE LOCAL. DONATIONS ARE MADE UPON REQUESTS FROM VARIOUS ORGANIZATIONS. THE LOCAL WILL INQUIRE WITH ORGANIZATIONS RECEIVING SIGNIFICANT DONATIONS AS TO THE USE OF THE FUNDS RECEIVED. 0 0 0 McGowan Terrance President/Busines Mgr 206479 0 1522 0 2462 0 60635 0 27816 0 298914 0 0 0 Griesbach Shane Recording Secretary 175170 0 1624 0 4439 0 60635 0 27816 0 269684 0 0 0 Buffalo Steve Financial Secretary 175170 0 2166 0 2259 0 60635 0 27816 0 268046 0 0 0 Sperberg Dan Vice President 175170 0 1624 0 780 0 60635 0 27816 0 266025 0 0 0 Raab Aaron Treasurer 167251 0 1624 0 349 0 60485 0 27816 0 257525 0 0 0 McHugh Shaun Trustee 152645 0 861 0 865 0 60315 0 27816 0 242502 0 0 0 Allen Jeremy Executive Board 144110 0 1624 0 4150 0 59985 0 27816 0 237685 0 0 0 Dennis Batt Pipeline Director 147379 0 861 0 908 0 60115 0 27816 0 237079 0 0 0 Ervin Mike Trustee 147379 0 861 0 685 0 60115 0 27816 0 236856 0 0 0 Ricky Valenta BusinessAgent 133981 0 861 0 3498 0 59595 0 27816 0 225751 0 0 0 Weaver Bob FORMER Trustee 136087 0 861 0 607 0 59675 0 27816 0 225046 0 0 0 Fogel Allan Trustee 133981 0 861 0 2372 0 59595 0 27816 0 224625 0 0 0 Steven Becker Organizer 133981 0 861 0 1402 0 59595 0 27816 0 223655 0 0 0 Richard Lego Organizer 133981 0 861 0 1200 0 59595 0 27816 0 223453 0 0 0 Christopher Feldmann Organizer 133981 0 861 0 1134 0 59595 0 27816 0 223387 0 0 0 Aronson Casey Guard 133981 0 861 0 1124 0 59595 0 27816 0 223377 0 0 0 Martzahl Travis Auditor 133981 0 861 0 749 0 59595 0 27816 0 223002 0 0 0 Oppeneer John Conductor 133981 0 861 0 537 0 59595 0 27816 0 222790 0 0 0 Ison Matthew FORMER Executive Board 106497 0 861 0 763 0 50646 0 21882 0 180649 0 0 0 Marsolek Dan FORMER Conductor 105013 0 0 0 188 0 50493 0 21816 0 177510 0 0 0 Form 990, Part VI, Section A, line 6 Line 6 explanation - REGULAR MEMBERS REPRESENT JOURNEYMEN AND FOREMEN. APPRENTICES REPRESENT MEMBERS WHO HAVE NOT YET REACHED JOURNEYMEN STATUS. THESE MEMBERS PAY FULL DUES. OWNER OPERATORS PAY DUES AT A RATE OF $50 PER MONTH BECAUSE THESE MEMBERS ARE NOT REQUIRED TO PAY WORKING DUES. "S" MEMBERS PAY DUES AT A RATE OF TWO TIMES THEIR HOURLY RATE. RETIRED/DISABLED MEMBERS PAY DUES AT $15 PER MONTH DUE TO THEIR EMPLOYMENT STATUS. Form 990, Part VI, Section A, line 7a Line 7a explanation - MEMBERS ELECT OFFICERS EVERY THREE YEARS FOLLOWING PRESCRIBED PROCEDURES IN THE UNION'S BYLAWS. Form 990, Part VI, Section A, line 7b Line 7b explanation - PER THE CONSTITUTION OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS, ALL ACTS OF THE EXECUTIVE BOARD SHALL BE REVIEWABLE BY THE LOCAL MEMBERSHIP BUT SHALL BE MAINTAINED IN FULL FORCE AND EFFECT, SUBJECT TO REVOCATION BY ACTION OF THE MEMBERSHIP OF THE LOCAL IF TAKEN AT THE NEXT SUBSEQUENT MEMBERSHIP MEETING FOLLOWING THE ADOPTION OF THE ACT IN QUESTION. Form 990, Part VI, Section B, line 11b THE EXECUTIVE BOARD AUTHORIZES THE BUSINESS MANAGER AND SECRETARY TREASURER TO REVIEW THE FORM 990 BEFORE IT IS FILED. Form 990, Part VI, Section B, line 12c THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE BYLAWS OF THE LOCAL AND THE CONSTITUTION OF THE INTERNATION UNION OF OPERATING ENGINEERS. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT IUOE (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE OR PROCEDURE ADOPTED BY IUOE. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC Form 990, Part VI, Section B, line 15 OFFICERS AND KEY EMPLOYEES COMPENSATION IS APPROVED BY THE MEMBERSHIP. Form 990, Part VI, Section C, line 19 THE LOCAL'S BYLAWS AND THE CONSTITUTION OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS IS AVAILABLE THROUGH THE US DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE CONSTITUTION IS FILED UNDER THE INTERNATIONAL UNION OF OPERATING ENGINEERS, WHO FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR. OPERATING ENGINEERS 139 FED PAC N27 W23233 ROUNDY DRIVE Pewaukee WI 53072 800459252 PAC Fund WI 527 0 OPERATING ENGINEERS STATE PAC N27 W23233 ROUNDY DRIVE Pewaukee WI 53072 912107611 PAC Fund WI 527 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0