2024-11-04T21:05:43-08:00 2023-12-31 911529999 HUEBNER DOOLEY & MCGINNESS PS 1424 NE 155TH ST STE 100 SHORELINE WA 98155 990 2023-01-01 930196206 INTL BROTHERHOOD OF TEAMSTERS LOCAL 324 INTL 5033781421 4871 Lancaster Drive NE Salem OR 97305 Chris R Muhs Secretary-Treasurer 2024-11-04 true true Chris McGinness P01017591 2065228000 2023 2024-10-15 13:58:12Z Chris R Muhs 4871 Lancaster Drive NE Salem OR 97305 1410353 false 0320 X www.teamsterslocal324.org X 1929 OR 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. 7 6 12 0 0 1223200 1374881 10949 35472 -161401 -99223 1072748 1311130 5650 3700 4163 66471 668340 739114 0 0 448584 547625 1126737 1356910 -53989 -45780 1992575 2095399 711460 688996 1281115 1406403 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. false false 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. false false false true false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false true true false false true 13 0 true 12 true false false false false false false false false X 7 6 false false false false true true true true false false false true true true true false true true true false X Chris R Muhs 5033781421 4871 Lancaster Drive NE Salem OR 97305 Chris R Muhs Secretary-Treas 40.00 0.00 X X 114411 0 45934 Carol A Scott Trustee 1.00 0.00 X 9745 0 0 Rodney J Trussell President 1.00 0.00 X X 7851 0 0 Bo A Jacobs Trustee 1.00 0.00 X 6218 0 0 Darrin E Wilson Recording Secre 1.00 0.00 X X 5890 0 0 Jason B Haines Trustee 1.00 0.00 X 2204 0 0 Raymond A Manibusan Vice President 1.00 0.00 X X 2204 0 0 148523 45934 1 false true false 0 0 Membership Dues & Assessments 900099 1355887 1355887 Other receipts 900099 18994 18994 1374881 35472 35472 0 0 99223 -99223 -99223 -99223 0 0 0 0 0 1311130 1275658 35472 3700 0 0 66471 194457 0 265950 96488 136055 46164 0 39566 13864 0 0 0 0 0 50421 0 0 11292 78029 0 7352 0 317832 5668 0 REFUNDS OF DUES 17857 Postage and Shipping 3480 REMITTANCES OF FUNDS TO OTHERS 2264 0 1356910 0 0 0 395503 538455 6121 6136 0 0 0 0 595504 584657 0 0 1045426 79275 995447 966151 0 0 0 0 0 1992575 2095399 7859 702806 687682 795 1314 711460 688996 X 1281115 1406403 1281115 1406403 1992575 2095399 X -45780 171068 X false true X true false false true false false 207000 207000 794221 49606 744615 44205 29669 14536 966151 Payroll withholding payable 1314 1314 X 1592268 281138 281138 1311130 1311130 1449301 124302 124302 1324999 31911 31911 1356910 Part X : FIN48 Footnote Income Tax Status:General Teamsters Local Union No. 324 is exempt from federal income taxes under Internal Revenue Code Section 501(c)(5) and, therefore, has made no provision for federal income taxes in the accompanying financial statements. During the year ended December 31, 2023, the Local Union recorded no unrelated business income and recognized no income tax related interest or penalties.The Local Union accounts for tax positions in accordance with FASB Accounting Standards Codification Topic 740, Income Taxes. With few exceptions, the Local Union is subject to federal and state income tax examinations by tax authorities for the prior three years. Management has reviewed the Local Union's tax positions and determined there were no uncertain tax positions as of December 31, 2023. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Netting of Building Corporation expenses $99223 Payments received on note receivable $10847 Transfer of assets from local union $171068 Part XII, Line 2d: Other expenses and losses per audited F/S Building Corporation expenses $99223 Change in payroll costs $-519 Purchases of fixed assets $1175 Change in credit card payable $7859 Principal payments on bank loan $16564 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Depreciation expense $30471 Amortization of bank loan fees $1440 X X false false false Chris R Muhs Secretary-Treas 105165 9246 25242 20692 160345 Form 990, Part VI, Section A, Line 6 THE MEMBERS OF THE LOCAL UNION ARE ALL DUES PAYING, AND BENEFITS FROM THE LOCAL UNION'S MISSION AND MEET ON A REGULAR BASIS. Form 990, Part VI, Section A, Line 7a Members elect the executive board every three years in accordance with the International Brotherhood of Teamsters constitution and local by-laws. Form 990, Part VI, Section A, Line 7b By-Law changes, for example, would go to the General Membership for vote and could not be changed without such vote. Form 990, Part VI, Section B, Line 11b The executive board reviews and approves the Form 990 before submitting it. Form 990, Part VI, Section B, Line 12c It is the duty of the Secretary-Treasurer and the Executive Board to monitor and enforce this policy. Form 990, Part VI, Section B, Line 15b All compensation is determined and administered at the will of the majority of the executive board. Form 990, Part VI, Section C, Line 19 Documents available upon request. Form 990, Part XI, Line 9 Transfer of assets from local union = $171068 Teamsters Salem Building Corporation 2686 Portland Rd NE Salem OR 97301 141878007 Local Union Building Association OR 71435 1616956 Teamsters Local 324 International Brotherhood of Teamsters 25 Louisiana Avenue NW Washington DC 20001 530215427 Parent Organization of Local Unions DC 501(c)(5) N/A false false false false false false false false false false false false false false false false false false true false International Brotherhood of Teamsters r 284250 Cash disbursed