2025-03-14T15:58:12-05:00 2024-04-30 331498605 PLANTE & MORAN PLLC 10 S RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2023-05-01 383215444 OPERATING ENGINEERS' LOCAL 324 JOURNEY- MAN AND APPRENTICE TRAINING FUND INC OPER 5175469610 275 E HIGHLAND ROAD HOWELL MI 48843 SCOTT HART CFO OPERATING ENGINEERS 5175469610 2025-03-11 1 1 JESSICA TOADER P01464604 3122071040 2025-03-11 2023 2025-03-06 01:10:19Z SCOTT HART 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48326 13666316 0 X WWW.OE324.ORG/TAG/JATF/ X 1964 MI THE JOURNEYMAN AND APPRENTICE TRAINING FUND, INC. PROVIDES CONTINUING EDUCATION OPPORTUNITIES FOR APPRENTICES AND NEW AND EXPERIENCED OPERATING ENGINEERS. 10 5 72 8 0 0 39525 841325 10517074 12600267 41209 210875 1486 12415 10599294 13664882 0 0 0 0 5885702 7059177 0 0 0 4075592 4361535 9961294 11420712 638000 2244170 25934079 46663305 571353 19061682 25362726 27601623 THE FUND IS CREATED, ESTABLISHED, AND MAINTAINED, FOR THE PURPOSE OF PROVIDING TRAINING TO JOURNEYMAN AND APPRENTICES IN THE OPERATING ENGINEER TRADE WITHIN THE JURISDICTION OF THE UNION. 0 0 10435969 12612682 COLLECTION AND ADMINISTRATION OF CONTRIBUTIONS, INSTRUCTION, AND TRAINING OF PARTICIPANTS RELATED TO THE OPERATION OF HEAVY EQUIPMENT AND FUNCTIONS AND RESPONSIBILITIES OF BEING AN OPERATING ENGINEER. 10435969 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 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 0 1 22 0 1 72 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 5 0 0 0 0 0 1 0 1 1 0 0 0 1 0 0 1 1 1 1 0 X SCOTT HART CFO OPERATING ENGINEERS 5175469610 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48326 JOHN OSIKA TRAINING DIRECTOR 50.00 0.00 X 146385 0 92428 ANNE BROWN TRUSTEE- PART YEAR 2.00 0.00 X 0 0 0 KENNETH DOMBROW TRUSTEE 2.00 48.00 X 0 146732 75632 MATTHEW CLOSS TRAINING COORDINATOR 45.00 0.00 X 123488 0 85364 JOHN HARTWELL CAREER/OUTREACH REPRESENTATIVE 45.00 0.00 X 121472 0 85101 BRAD RYZNAR APPRENTICE COORDINATOR 45.00 0.00 X 121472 0 85101 TIMOTHY BUTCHER TRAINING INSTRUCTOR 45.00 0.00 X 121471 0 85101 LEE A GRAHAM TRUSTEE 2.00 48.00 X 0 129457 76001 BRANDON POPPS TRUSTEE 2.00 43.00 X 0 112233 86507 DOUGLAS STOCKWELL CHAIRMAN 2.00 48.00 X X 0 149110 42113 SCOTT HART TRUSTEE/ADMINISTRATOR 2.00 43.00 X X 0 112233 48370 JAMES OLEKSINSKI SECRETARY 2.00 4.00 X 0 0 0 JOSH GRAVES TRUSTEE 2.00 0.00 X 0 0 0 BRIAN HOFFMAN TRUSTEE 2.00 0.00 X 0 0 0 ME WOODBECK JR TRUSTEE 2.00 4.00 X 0 0 0 BLAKE ZAPCZYNSKI TRUSTEE 2.00 0.00 X 0 0 0 634288 649765 761718 19 0 1 0 0 841325 841325 EMPLOYER CONTRIBUTIONS 611600 12278802 12278802 TRAINING SERVICE FEES 611600 150795 150795 TUITION 611600 92685 92685 RELATED PARTY RENT 532000 77985 77985 12600267 130363 130363 80512 0 80512 80512 80512 1040 1434 -394 -394 LIQUIDATED DAMAGES 611600 12809 12809 12809 13664882 12612682 0 210875 4322992 3941077 381915 2382847 2172334 210513 353338 322123 31215 15284 15284 66379 66379 91837 91837 328868 309198 19670 347894 347894 1089690 993421 96269 200068 182393 17675 TRAINING EXPENSES 852245 798259 53986 TRAINING ALLOW/PER DIEM 682158 682158 MACHINERY PARTS & REPAI 428694 428694 SHOP SUPPLIES 96658 96658 161760 161760 11420712 10435969 984743 0 8061661 6601807 12484 659350 8814 6164 148891 158151 30229325 14359106 16267316 15870219 1434913 23367614 25934079 46663305 571353 4124823 0 14936859 571353 19061682 X 25362726 27601623 25362726 27601623 25934079 46663305 2244170 -5273 0 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2578905 2578905 12584401 3881035 8703366 458492 332628 125864 14186363 10097368 4088995 421164 48075 373089 15870219 OTHER RECEIVABLES 226180 CONSTRUCTION IN PROGRESS 21794089 ROU LEASE ASSET - OPERATING 518302 ROU LEASE ASSET - FINANCING 829043 23367614 LEASE LIABILITY - OPERATING 518302 LEASE LIABILITY - FINANCE 836259 INDEPENDENT BANK - CONST LINE 13582298 14936859 14540616 874300 1434 875734 13664882 0 13664882 12296446 874300 1434 875734 11420712 0 11420712 PART XI, LINE 2D - OTHER ADJUSTMENTS: BOOK INVENTORY COGS 1,434. PART XII, LINE 2D - OTHER ADJUSTMENTS: BOOK INVENTORY COGS 1,434. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THROUGH NEWSPAPER ADVERTISEMENT SCHEDULE E, PART I, LINE 4 N/A 0 0 0 0 0 0 0 0 0 JOHN OSIKA TRAINING DIRECTOR 146385 0 0 0 0 0 58164 0 34264 0 238813 0 0 0 KENNETH DOMBROW TRUSTEE 0 146732 0 0 0 0 0 56370 0 19262 0 222364 0 0 MATTHEW CLOSS TRAINING COORDINATOR 123488 0 0 0 0 0 54098 0 31266 0 208852 0 0 0 JOHN HARTWELL CAREER/OUTREACH REPRESENTATIVE 121472 0 0 0 0 0 54098 0 31003 0 206573 0 0 0 BRAD RYZNAR APPRENTICE COORDINATOR 121472 0 0 0 0 0 54098 0 31003 0 206573 0 0 0 TIMOTHY BUTCHER TRAINING INSTRUCTOR 121471 0 0 0 0 0 54098 0 31003 0 206572 0 0 0 LEE A GRAHAM TRUSTEE 0 129457 0 0 0 0 0 56959 0 19042 0 205458 0 0 BRANDON POPPS TRUSTEE 0 112233 0 0 0 0 0 86507 0 0 0 198740 0 0 DOUGLAS STOCKWELL CHAIRMAN 0 149110 0 0 0 0 0 32482 0 9631 0 191223 0 0 SCOTT HART TRUSTEE/ADMINISTRATOR 0 112233 0 0 0 0 0 31525 0 16845 0 160603 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE FUND SHALL BE ADMINISTERED BY 10 TRUSTEES. THE INTERNATIONAL UNION OF OPERATING ENGINEERS SHALL APPOINT 5 TRUSTEES WHO SHALL BE THE UNION TRUSTEES. EACH ASSOCIATION SHALL APPOINT 1 TRUSTEE, WITH THE EXCEPTION OF THE MICHIGAN INFRASTRUCTURE & TRANSPORTATION ASSOCIATION WHICH HAS THE AUTHORITY TO APPOINT 2 EMPLOYER TRUSTEES, WHO COLLECTIVELY SHALL BE THE EMPLOYER TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE FUND ACCOUNTANT, TRAINING DIRECTOR, AND THE CFO OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS BEFORE BEING FILED. FORM 990, PART VI, SECTION B, LINE 15 THE CFO OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS REVIEWS ALL PAYROLL RELATED TRANSACTIONS, INCLUDING COMPENSATION OF ALL OTHER EMPLOYEES. THE CFO IS INDEPENDENT OF PAYROLL SYSTEM. REVIEW INCLUDES COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. COMPENSATION IS APPROVED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2B: AS OF THE DUE DATE OF THE FEDERAL FORM 990, AN AUDIT OF THE FINANCIAL STATEMENTS IS CURRENTLY IN PROCESS BUT NOT YET COMPLETED. THE AUDIT WILL BE COMPLETED SHORTLY AFTER THE RETURN HAS BEEN FILED. OPERATING ENGINEERS' LOCAL 324 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 383237248 TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERS MI 527 INTERNATIONAL UNION OF OPERATING ENGINEERS 0 OPERATING ENGINEERS' LOCAL 324 BUILDING CORPORATION 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 386082362 TO HOLD BUILDING USED BY THE IUOE LOCAL 324 MI 501(C)(2) INTERNATIONAL UNION OF OPERATING ENGINEERS 0 OPERATING ENGINEERS' LOCAL 324 HEALTH CARE FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 381940673 TO PROVIDE HEALTH BENEFITS FOR MEMBERS MI 501(C)(9) N/A 0 OPERATING ENGINEERS' LOCAL 324 VACATION AND HOLIDAY FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 386195525 TO PROVIDE VACATION BENEFITS FOR MEMBERS MI 501(C)(9) N/A 0 OPERATING ENGINEERS' LOCAL 324 LABOR-MANAGEMENT EDUCATION COMMITTEE 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 382872986 TO DISSEMINATE PROMOTIONAL MATERIALS AND INFO TO ARCHITECTS AND ENGINEERS MI 501(C)(5) N/A 0 INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 324 HEALTH & WELFARE FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 382243531 TO PROVIDE MEDICAL BENEFITS TO MEMBERS MI 501(C)(9) N/A 0 INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 380679790 TO ANTICIPATE FOR AND CAPITALIZE ON THE CHALLENGES FACING THE UNION MI 501(C)(5) N/A 0 OPERATING ENGINEERS' LOCAL 324 INDUSTRY LABOR MANAGEMENT COMMITTEE 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 845098894 TO IMPROVE COMMUNICATION BETWEEN REPS OF UNION, EMPLOYER, AND ASSOCIATION MI 501(C)(5) N/A 0 POLICY OVER PARTY (STATE PAC) 500 HULET DRIVE BLOOMFIELD TOWNSHIP MI 48302 464152074 TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERS MI 527 INTERNATIONAL UNION OF OPERATING ENGINEERS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0