Nonprofit · EIN 81-0151375
INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS
Also known as 0532 LOCAL UNION
Tax-exempt · BILLINGS, MT 59108
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,507,401 | $1,445,981 | $61,420 | $3,692,372 | $10,825 | $3,681,547 |
| December 31, 2024 | 990 | $1,585,142 | $1,297,742 | $287,400 | $3,631,139 | $11,012 | $3,620,127 |
| December 31, 2023 | 990 | $1,532,802 | $1,346,886 | $185,916 | $3,350,913 | $18,188 | $3,332,725 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,396,236
- Membership dues
- $1,396,236
- Program service revenue
- $0
- Investment income
- $96,005
- Net gain from sales of assets
- $32,892
- Other revenue
- $15,160
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $137,990
- Other salaries and wages
- $314,589
- Salaries, compensation and benefits (total)
- $661,947
- Professional fundraising fees
- $0
- Legal fees
- $855
- Accounting fees
- $23,300
- Occupancy
- $116,850
- Travel
- $28,847
- Depreciation
- $19,743
Balance sheet and other
- Total assets, start of year
- $3,631,139
- Total assets, end of year
- $3,692,372
- Total liabilities, end of year
- $10,825
- Net assets, end of year
- $3,681,547
- Land, buildings and equipment
- $48,655
- Publicly traded securities
- $1,678,339
- Gross receipts
- $1,507,401
- Employees
- 4
- Volunteers
- 0
- Year formed
- 1891
- State of legal domicile
- MT
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL DEBOLT | BUSINESS MANAGER Officer | 40 | $137,990 | $41,917 |
| CRAIG STOCKMAN | ASST BUS MGR Highest-paid employee | 40 | $134,930 | $41,917 |
| ZACHARY FRANK | ORGANIZER Highest-paid employee | 40 | $118,478 | $41,917 |
| COREY GREEN | TREASURER Trustee or director, Officer | 1 | $2,397 | $0 |
| WADE MICHAELS | PRESIDENT Trustee or director, Officer | 3 | $2,353 | $0 |
| JOHN JACK MCDONALD | BOARD MEMBER Trustee or director | 1 | $1,913 | $0 |
| JACOB BERGEN | BOARD MEMBER Trustee or director | 1 | $959 | $0 |
| DANIEL TRACY | BOARD MEMBER Trustee or director | 1 | $959 | $0 |
| KEVIN PETERSON | VICE PRESIDENT Trustee or director, Officer | 1 | $871 | $0 |
| LUCAS BABCOCK | UNIT CHAIR - BOZEMAN UNIT Trustee or director | 1 | $509 | $0 |
| TALLON JONES | BOARD MEMBER Trustee or director | 1 | $483 | $0 |
| BENJAMIN COATE | RECORDER - BOZEMAN UNIT Trustee or director | 1 | $466 | $0 |
| DAVID MORRIS | REC SECRETARY Trustee or director, Officer | 1 | $450 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL DEBOLT | BUSINESS MANAGER Officer | 40 | $129,877 | $40,964 |
| CRAIG STOCKMAN | ASST BUS MGR Highest-paid employee | 40 | $126,438 | $40,964 |
| ZACHARY FRANK | ORGANIZER Trustee or director, Officer | 1 | $37,326 | $11,429 |
| AUSTIN ROGERS | FORMER ORGANIZER Trustee or director | 40 | $20,258 | $13,210 |
| WADE MICHAELS | PRESIDENT Trustee or director, Officer | 3 | $2,212 | $0 |
| COREY GREEN | TREASURER Trustee or director, Officer | 1 | $1,800 | $0 |
| KEVIN PETERSON | VICE PRESIDENT Trustee or director, Officer | 1 | $720 | $0 |
| JACOB BERGEN | BOARD MEMBER Trustee or director | 1 | $720 | $0 |
| HANNAH BERRY | BOARD MEMBER Trustee or director | 1 | $600 | $0 |
| KASON BACKER | BOARD MEMBER Trustee or director | 1 | $540 | $0 |
| LUCAS BABCOCK | UNIT CHAIR - BOZEMAN UNIT Trustee or director | 1 | $520 | $0 |
| BENJAMIN COATE | RECORDER - BOZEMAN UNIT Trustee or director | 1 | $480 | $0 |
| ROBERT J ROSS | BOARD MEMBER Trustee or director | 1 | $360 | $0 |
| DAVID MORRIS | REC SECRETARY Trustee or director, Officer | 1 | $300 | $0 |
| JOHN JACK MCDONALD | BOARD MEMBER Trustee or director | 1 | $60 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DANIEL DEBOLT | BUSINESS MANAGER Officer | 40 | $127,643 | $40,281 |
| AUSTIN ROGERS | ORGANIZER Highest-paid employee | 40 | $108,896 | $40,281 |
| JEFFREY M NEITZEL | FORMER BUSINESS MANAGER Officer | 40 | $45,750 | $13,310 |
| WADE MICHAELS | PRESIDENT Trustee or director, Officer | 3 | $1,800 | $0 |
| COREY GREEN | TREASURER Trustee or director, Officer | 1 | $1,350 | $0 |
| JOHN JACK MCDONALD | BOARD MEMBER Trustee or director | 1 | $1,050 | $0 |
| ZACHARY FRANK | RECORDING SECRETARY Trustee or director, Officer | 1 | $870 | $0 |
| KASON BACKER | BOARD MEMBER Trustee or director | 1 | $720 | $0 |
| KEVIN PETERSON | VICE PRESIDENT Trustee or director, Officer | 1 | $720 | $0 |
| CRAIG STOCKMAN | BOARD MEMBER Trustee or director | 1 | $600 | $0 |
| LUCAS BABCOCK | UNIT CHAIR - BOZEMAN UNIT Trustee or director | 1 | $520 | $0 |
| BENJAMIN COATE | RECORDER - BOZEMAN UNIT Trustee or director | 1 | $480 | $0 |
| ROBERT J ROSS | BOARD MEMBER Trustee or director | 1 | $360 | $0 |
| JACOB BERGEN | BOARD MEMBER Trustee or director | 1 | $300 | $0 |
| HANNAH BERRY | BOARD MEMBER Trustee or director | 1 | $300 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 80005, BILLINGS, MT 59108-0005
- In care of
- % DANIEL DEBOLT
- Principal officer (990 for 2025)
- DAN DEBOLT, 5200 MIDLAND ROAD, BILLINGS, MT 59101
- Signed the 990
- DAN DEBOLT, BUSINESS MANAGER
- Phone
- (406) 248-9119
- Return prepared by
- SUMMERS MCNEA & CO PC
Mission
PROVIDING UNION SUPPORT AND SERVICES FOR THE MEMBERS OF INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION #532.
Program accomplishments
- PROVIDING BENEFITS AND SUPPORT FOR LOCAL UNION #532 OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0151375
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0064: INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS
- Assets (IRS master file)
- $3,692,372
- Income (IRS master file)
- $1,507,401
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,507,401 | $1,445,981 | $3,692,372 | XML |
| 990 | December 2024 | $1,585,142 | $1,297,742 | $3,631,139 | XML |
| 990 | December 2023 | $1,532,802 | $1,346,886 | $3,350,913 | XML |
| 990 | December 2022 | $1,301,251 | $1,237,666 | $3,157,015 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 81-0151375).
Questions about INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS
- What is the EIN of INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS?
- The employer identification number (EIN) of INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS is 81-0151375.
- Is INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1940.
- Are donations to INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS 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 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS?
- The 990 for the year ended December 31, 2025 names DAN DEBOLT.
- Who are the officers and directors of INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS?
- The 990 for the year ended December 31, 2025 lists 13 people; 13 received compensation from the organization, the highest $137,990 (DANIEL DEBOLT, BUSINESS MANAGER).
- How much revenue does INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,507,401, expenses of $1,445,981 and total assets of $3,692,372 at year end.
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