Nonprofit · EIN 38-3215444
OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324
Tax-exempt · HOWELL, MI 48843
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2025 | 990 | $23,137,163 | $13,571,823 | $9,565,340 | $57,806,823 | $20,535,122 | $37,271,701 |
| April 30, 2024 | 990 | $13,664,882 | $11,420,712 | $2,244,170 | $46,663,305 | $19,061,682 | $27,601,623 |
| April 30, 2023 | 990 | $10,599,294 | $9,961,294 | $638,000 | $25,934,079 | $571,353 | $25,362,726 |
Financial details: 990 for the year ended April 30, 2025
Revenue
- Contributions, gifts and grants
- $7,935,468
- of which government grants
- $7,899,918
- Program service revenue
- $14,176,489
- Investment income
- $954,694
- Net gain from sales of assets
- $636,963
- Other revenue
- $70,512
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $4,680,967
- Salaries, compensation and benefits (total)
- $7,753,349
- Professional fundraising fees
- $0
- Legal fees
- $23,893
- Accounting fees
- $117,837
- Occupancy
- $534,056
- Travel
- $327,401
- Depreciation
- $1,623,637
- Program services (functional)
- $12,339,114
- Management and general (functional)
- $1,232,709
Balance sheet and other
- Total assets, start of year
- $46,223,162
- Total assets, end of year
- $57,806,823
- Total liabilities, end of year
- $20,535,122
- Net assets, end of year
- $37,271,701
- Land, buildings and equipment
- $48,209,561
- Net assets without donor restrictions
- $37,271,701
- Gross receipts
- $23,137,492
- Employees
- 94
- Volunteers
- 5
- Year formed
- 1964
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended April 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DOUGLAS STOCKWELL | LABOR TRUSTEE, CHAIRMAN Trustee or director, Officer | 2 | $0 | $153,091 | $139,566 |
| KENNETH DOMBROW | LABOR TRUSTEE Trustee or director | 2 | $0 | $159,962 | $80,600 |
| LEE A GRAHAM | LABOR TRUSTEE Trustee or director | 2 | $0 | $154,471 | $77,155 |
| SCOTT HART | LABOR TRUSTEE, CFO INTL UNION OE Trustee or director, Officer | 2 | $0 | $123,908 | $73,745 |
| MATTHEW CLOSS | STATIONARY TRAINING DIRECTOR Highest-paid employee | 45 | $132,623 | $0 | $52,429 |
| JOHN HARTWELL | CAREER/OUTREACH REPRESENTATIVE Highest-paid employee | 45 | $130,568 | $0 | $52,429 |
| BRAD RYZNAR | APPRENTICE COORDINATOR Highest-paid employee | 45 | $130,568 | $0 | $52,429 |
| TIMOTHY VILLAREAL | TECH APPRENTICE COORDINATOR Highest-paid employee | 45 | $130,568 | $0 | $52,429 |
| STEVE WILLIAMS | SHOP FOREMAN Highest-paid employee | 45 | $127,482 | $0 | $52,429 |
| BRANDON POPPS | LABOR TRUSTEE Trustee or director | 2 | $0 | $123,908 | $25,058 |
| JAMES OLEKSINSKI | MGMT TRUSTEE, SECRETARY Trustee or director, Officer | 2 | $0 | $0 | $0 |
| JOSH GRAVES | MGMT TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| BRIAN HOFFMAN | MGMT TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| ME WOODBECK JR | MGMT TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| BLAKE ZAPCZYNSKI | MGMT TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended April 30, 2024: 16 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN OSIKA | TRAINING DIRECTOR Highest-paid employee | 50 | $146,385 | $0 | $92,428 |
| KENNETH DOMBROW | TRUSTEE Trustee or director | 2 | $0 | $146,732 | $75,632 |
| MATTHEW CLOSS | TRAINING COORDINATOR Highest-paid employee | 45 | $123,488 | $0 | $85,364 |
| JOHN HARTWELL | CAREER/OUTREACH REPRESENTATIVE Highest-paid employee | 45 | $121,472 | $0 | $85,101 |
| BRAD RYZNAR | APPRENTICE COORDINATOR Highest-paid employee | 45 | $121,472 | $0 | $85,101 |
| TIMOTHY BUTCHER | TRAINING INSTRUCTOR Highest-paid employee | 45 | $121,471 | $0 | $85,101 |
| LEE A GRAHAM | TRUSTEE Trustee or director | 2 | $0 | $129,457 | $76,001 |
| BRANDON POPPS | TRUSTEE Trustee or director | 2 | $0 | $112,233 | $86,507 |
| DOUGLAS STOCKWELL | CHAIRMAN Trustee or director, Officer | 2 | $0 | $149,110 | $42,113 |
| SCOTT HART | TRUSTEE/ADMINISTRATOR Trustee or director, Officer | 2 | $0 | $112,233 | $48,370 |
| ANNE BROWN | TRUSTEE- PART YEAR Trustee or director | 2 | $0 | $0 | $0 |
| JAMES OLEKSINSKI | SECRETARY Trustee or director | 2 | $0 | $0 | $0 |
| JOSH GRAVES | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| BRIAN HOFFMAN | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| ME WOODBECK JR | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| BLAKE ZAPCZYNSKI | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended April 30, 2023: 15 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOHN OSIKA | TRAINING COORDINATOR Highest-paid employee | 50 | $139,399 | $0 | $87,261 |
| DOUGLAS STOCKWELL | CHAIRMAN Trustee or director, Officer | 2 | $0 | $149,110 | $75,695 |
| KENNETH DOMBROW | TRUSTEE Trustee or director | 2 | $0 | $139,747 | $75,632 |
| LEE A GRAHAM | TRUSTEE Trustee or director | 2 | $0 | $135,660 | $76,001 |
| STEVE MCFARLAND | ENGINEER Highest-paid employee | 45 | $115,439 | $0 | $84,125 |
| JOHN HARTWELL | ENGINEER Highest-paid employee | 45 | $115,439 | $0 | $84,125 |
| PATRICK ZINSER | ENGINEER Highest-paid employee | 45 | $115,439 | $0 | $75,452 |
| BRAD RYZNAR | ENGINEER Highest-paid employee | 45 | $113,895 | $0 | $71,567 |
| BRANDON POPPS | TRUSTEE Trustee or director | 2 | $0 | $106,201 | $71,306 |
| SCOTT HART | TRUSTEE/ADMINISTRATOR Trustee or director, Officer | 2 | $0 | $105,190 | $48,370 |
| JAMES OLEKSINSKI | SECRETARY Trustee or director | 2 | $0 | $0 | $0 |
| ME WOODBECK JR | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| BRIAN HOFFMAN | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| BLAKE ZAPCZYNSKI | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
| BARBARA STRACHAN | TRUSTEE Trustee or director | 2 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 275 E HIGHLAND RD, HOWELL, MI 48843-1210
- In care of
- % CHEYENNE YELINEK
- Principal officer (990 for 2024)
- SCOTT HART, 500 HULET DRIVE, BLOOMFIELD TOWNSHIP, MI 48326
- Signed the 990
- SCOTT HART, CFO, INTL UNION OF O.E. LOCAL 324
- Phone
- (517) 546-9610
- Website
- WWW.OE324.ORG/TAG/JATF/
- Return prepared by
- PLANTE & MORAN PLLC
Mission
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.
Program accomplishments
- 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.Expenses $12,339,114 · revenue $14,247,001
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | Not on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 38-3215444
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B31Z)
- Assets (IRS master file)
- $57,806,823
- Income (IRS master file)
- $23,137,492
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2025 | $23,137,163 | $13,571,823 | $57,806,823 | XML |
| 990 | April 2024 | $13,664,882 | $11,420,712 | $46,663,305 | XML |
| 990 | April 2023 | $10,599,294 | $9,961,294 | $25,934,079 | XML |
| 990 | April 2022 | $10,054,235 | $8,590,813 | $25,258,732 | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990 | April 2020 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | IRS |
| 990 | April 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-3215444).
Questions about OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324
- What is the EIN of OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324?
- The employer identification number (EIN) of OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324 is 38-3215444.
- Is OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324 tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324 tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324 file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324 due?
- The return for tax year 2025 (the year ending April 30, 2026) is due September 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324 last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended April 2025.
- Who is the principal officer of OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324?
- The 990 for the year ended April 30, 2025 names SCOTT HART.
- Who are the officers and directors of OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324?
- The 990 for the year ended April 30, 2025 lists 15 people; 5 received compensation from the organization.
- How much revenue does OPERATING ENGINEERS LOC 324 JOURNEY MEN & APPRENTICE TRAININ F LOC 324 have?
- On its 990 for the year ended April 30, 2025 it reported revenue of $23,137,163, expenses of $13,571,823 and total assets of $57,806,823 at year end.
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