2025-03-28T13:09:56-05:00 2024-12-31 810386935 SUMMERS MCNEA & CO PC 15 AVANTA WAY SUITE 1 BILLINGS MT 59102 990 2024-01-01 810151321 TEAMSTERS UNION LOCAL NO 190 INTE 4062482658 PO BOX 50969 BILLINGS MT 591050901 JAMES SOUMAS SECRETARY-TREASURER 4062482658 2025-03-20 1 0 BRIAN F VAN STEELAND P00481262 4066522320 2025-03-10 2024 2025-03-06 01:10:19Z JAMES SOUMAS 437 KUHLMAN DRIVE BILLINGS MT 59105 1397121 0 X WWW.TEAMSTERS190.COM X 1963 MT OPERATION OF LABOR UNION LOCAL 7 7 10 0 0 0 1266564 1385983 7669 4000 18578 7138 0 0 1292811 1397121 18655 18405 400 300 589150 585593 0 0 0 737941 635130 1346146 1239428 -53335 157693 1122555 1284584 57805 62141 1064750 1222443 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 1,641 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 1 10 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 JOSEPH LANNING TRUSTEE 0.50 X 625 0 0 DAVID MARTS TRUSTEE 0.50 X 1250 0 0 JIM SOUMAS SECRETARY-TREASURER 44.00 X X 108042 0 38157 RHONDA JOHNSON RECORDING SEC. 40.00 X X 93556 0 38157 CASY GREENO PRESIDENT 2.00 X X 2400 0 0 SEAN A KREBS VICE PRESIDENT 0.50 X X 1500 0 0 JASON IVES TRUSTEE 0.50 X 625 0 0 MICHAEL LANGTON TRUSTEE 0.50 X 1500 0 0 209498 0 76314 1 0 0 0 0 1385983 1385983 REFUNDS AND EXPENSE RE 900099 1854 1854 MISCELLANEOUS OTHER RE 900099 1639 1639 FAIR SHARE FROM INTERN 900099 315 315 OVERPAYMENTS ON CHECKO 900099 192 192 4000 7138 7138 1397121 11138 0 0 18405 300 365486 81562 106436 32109 15060 11500 513 3369 9084 7067 13036 41020 4108 239 342786 29362 20163 JOB STEWARD DUES PAID B 61455 VEHICLE EXPENSES 14430 TELEPHONE 13664 EXECUTIVE BOARD MEETING 7900 40374 1239428 305148 460482 692566 709006 558 482 347168 232554 124283 114614 1122555 1284584 57805 62141 57805 62141 X 0 0 0 0 1064750 1222443 1064750 1222443 1122555 1284584 157693 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 164313 119930 44383 68036 53317 14719 109819 59307 50512 114614 X 1397121 0 1397121 0 1397121 1225346 53290 53290 1172056 67372 67372 1239428 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, 2021 THROUGH 2024 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. PART XII, LINE 2D - OTHER ADJUSTMENTS: 2023 EXPENSES ACCRUED ON FORM 990 37,152. PAYMENTS FOR PURCHASES OF FIXED ASSETS 19,695. INCREASE IN COMPENSATED ABSENCCES -3,477. REIMBURSEMENT RECEIVABLE -80. PART XII, LINE 4B - OTHER ADJUSTMENTS: 2024 EXPENSES ACCRUED ON FORM 990 38,010. DEPRECIATION 29,362. 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 1,641 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 289520 PER CAPITA TAXES JOINT COUNCIL #3 S 27626 PER CAPITA TAXES