International Union Of Operating Engineers, 542 Local in Fort Washington, Pennsylvania (PA)

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International Union Of Operating Engineers, 542 Local
Employer Identification Number (EIN)230725295
Name of OrganizationInternational Union Of Operating Engineers
Secondary Name542 Local
Address1375 Virginia Drive, Fort Washington, PA 19034-3236
ActivitiesAssociation of employees, Employee or member welfare association
SubsectionLabor Organization
Ruling Date03/1945
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$16,529,404
Amount of Income$12,577,959
Form 990 Revenue Amount$12,503,459
National Taxonomy of Exempt Entities (NTEE)Employment, Job-Related: Labor Unions, Organizations


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Amount of income in 2012: $12,577,959
International Union Of Operating Engineers, 542 Local: 

 $12,577,959
Other organizations performing similar types of work: 

 $1,221,459

Assets in 2012: $16,529,404
This organization: 

 $16,529,404
Other organizations performing similar types of work: 

 $1,562,206

Expenses in 2007: $7,978,918
International Union Of Operating Engineers, 542 Local: 

 $7,978,918
Other organizations performing similar types of work: 

 $1,061,962

Income to expenses ratio in 2007: 1.1
International Union Of Operating Engineers, 542 Local: 

 1.1
Other organizations performing similar types of work: 

 1.1

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$6,690,324$7,490,350$7,332,726$7,077,336$6,780,305$7,778,545$8,300,366$8,711,139
Contributions, gifts, grants, and similar amounts received$0$0$0$0$0$0$0$0
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$0$0$0$0
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$6,077,768$0$0$0$0$0$0$0
Membership dues and assessments$95,945$6,968,904$6,455,641$6,461,344$6,136,636$7,093,865$7,974,639$8,406,351
Interest on savings and temporary cash investments$0$102,517$54,400$15,537$26,110$58,544$128,605$171,236
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$426,859$313,071$550,192$463,603$467,824$425,296$0$0
Gross rents$426,859$313,071$550,192$463,603$467,824$425,296$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$9$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$9$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$137$120$0$0$205$0$0$0
Gross sales of inventory, less returns and allowances$137$120$0$0$205$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$89,615$105,738$272,493$136,843$149,530$200,840$197,122$133,552
Total expenses$5,737,959$6,236,233$7,586,721$6,710,345$7,001,838$7,518,850$7,739,730$7,978,918
Program services$0$0$0$0$0$0$0$0
Management and general$0$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$545,819$564,317$301,558$437,938$771,667
Net assets or fund balances at end of year$3,568,503$5,360,084$5,854,434$6,134,733$6,295,049$7,499,786$7,778,338$8,799,427
Excess or (deficit) for the year$952,365$1,254,117$-253,995$366,991$-221,533$259,695$560,636$732,221
Net assets or fund balances at beginning of year$2,346,097$3,568,503$5,360,084$5,854,434$6,134,733$6,295,049$7,499,786$7,778,338
Other changes in net assets or fund balances$270,041$537,464$748,345$-86,692$381,849$945,042$-282,084$288,868
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$7,207,251$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$586,610$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$2,790,037$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$1,597,441$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$28,700$0$0$0
Legal fees$213,809$0$0$0
Supplies$0$0$0$0
Telephone$115,956$0$0$0
Postage and shipping$23,265$0$0$0
Occupancy$281,635$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$15,700$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$44,563$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$1,509,535$0$0$0
Balance Sheets
20002001200220032004200520062007
Total assets$6,207,882$7,724,430$7,415,267$7,503,977$7,210,289$8,112,829$8,156,064$9,084,014
Cash - non-interest-bearing$2,377,058$3,631,175$3,377,180$3,744,171$3,522,638$3,782,333$4,724,148$5,846,963
Savings and temporary cash investments$0$0$0$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$4,863$2,751$2,148$2,597$197$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0$0$0$0
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$3,539,213$4,188,474$3,292,664$3,218,318
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$3,756,435$4,063,716$3,982,589$3,720,189$0$0$0$0
Other assets, including program-related investments$69,526$26,788$53,350$37,020$148,241$142,022$139,252$18,733
Total liabilities$2,639,379$2,364,346$1,560,833$1,369,244$915,240$613,043$377,726$284,587
Accounts payable and accrued expenses$0$0$0$152,656$3,888$0$0$172,069
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$2,527,207$2,256,396$1,453,487$1,096,862$797,332$488,404$264,025$0
Other liabilities$112,172$107,950$107,346$119,726$114,020$124,639$113,701$112,518
Total liabilities and net assets/fund balances$6,207,882$7,724,430$7,415,267$7,503,977$7,210,289$8,112,829$8,156,064$9,084,014
Total net assets or fund balances$3,568,503$5,360,084$5,854,434$6,134,733$6,295,049$7,499,786$7,778,338$8,799,427
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$6,690,324$7,490,350$7,332,726$7,077,336$6,780,305$7,778,545$8,681,545$9,101,823
Total revenue, gains, and other support per audited financial statements$6,690,324$7,490,350$7,332,726$7,077,336$6,780,305$7,778,545$8,681,545$9,101,823
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$5,737,959$6,236,233$7,586,721$6,710,345$7,001,838$7,518,580$7,739,730$7,978,918
Total expenses and losses per audited financial statements$5,737,959$6,236,233$7,586,721$6,710,345$7,001,838$7,518,580$7,739,730$7,978,918
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$99,415$0$3,446
40$97,439$0$4,361
40$97,439$0$3,647
40$97,439$0$2,210
40$97,439$0$2,784
40$97,439$0$2,085
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings6
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?No
Did the organization make only in-house lobbying expenditures of $2,000 or less?No
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?No
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$9,101,823
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$8,406,351
Interest on savings and temporary cash investments000000$000$0$171,236
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$390,684
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$133,552
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$11,575,408
Contributions, Gifts, Grants and Other Similar Amounts$0
Program Service Revenue$11,026,901
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$750
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$479,207
Gross rents (Real / Personal)$479,207 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$479,207 / $0
Net gain from sales of assets other than inventory$49,006
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $256,914
Less: cost or other basis and sales expenses (Securities / Other)$0 / $207,908
Gain or (loss) (Securities / Other)$0 / $49,006
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$19,544
Statement of Functional Expenses (for 2011)
Total functional expenses$8,590,274
Compensation of current officers, directors, trustees, and key employees$924,541
Other salaries and wages$3,074,368
Payroll taxes$311,307
Professional fundraising services$0
Other$4,280,058
Balance Sheet (for 2011)
Total assets$13,260,474
Total liabilities$173,064
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$173,064
Total net assets or fund balances$13,087,410
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:Not provided
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6Glass Molders Pottery Plastics & Allied Workers, Gmp Intl Union608 E Baltimore Pike, Media, PA 19063-1735PA1940-10$26,066,590
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8International Brotherhood Of Electrical Workers, 98 Local Union1719 Spring Garden St, Philadelphia, PA 19130-3915PA1940-08$13,466,520
9International Union Of Operating Engineers, 542 Local1375 Virginia Drive, Fort Washington, PA 19034-3236PA1945-03$12,577,959
10International Brotherhood Of Electrical Workers, 0005 Local5 Hot Metal St Ste 400, Pittsburgh, PA 15203-2355PA1940-08$12,370,001
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15Association Of Pennsylvania State College And University Faculties319 N Front St, Harrisburg, PA 17101-1203PA1975-03$6,685,692
16International Union Of Painters And Allied Trades, 21dc2980 Southampton Rd, Philadelphia, PA 19154-1202PA1964-02$6,583,498
17Sheet Metal Workers International Association, 19 Smw1301 S Columbus Blvd, Philadelphia, PA 19147-5505PA1940-10$6,458,457
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19Laborers International Union Of North America, 1058 Local Union12 8th St, Pittsburgh, PA 15222-3617PA1940-09$5,128,637
20United Association Of Journeymen & Apprentices Of The Plumbing & Pipe, 449 Ppf1517 Woodruff St, Pittsburgh, PA 15220-5317PA1941-01$4,938,006
21Communication Workers Of America, 13000 Local Afl Cio2124 Race St Fl 3, Philadelphia, PA 19103-1097PA1950-11$4,851,409
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Number of organizations performing similar types of work
Alaska6
Alabama18
Arkansas7
Arizona10
California185
Colorado20
Connecticut15
District of Columbia41
Delaware4
Florida35
Georgia19
Hawaii19
Iowa17
Idaho1
Illinois93
Indiana49
Kansas9
Kentucky19
Louisiana11
Massachusetts54
Maryland43
Maine5
Michigan75
Minnesota41
Missouri40
Mississippi7
Montana3
North Carolina8
North Dakota4
Nebraska8
New Hampshire1
New Jersey61
New Mexico3
Nevada11
New York159
Ohio72
Oklahoma13
Oregon16
Pennsylvania74
Rhode Island11
South Carolina2
South Dakota3
Tennessee19
Texas43
Utah3
Virginia17
Vermont3
Washington46
Wisconsin41
West Virginia11
Wyoming1
International2
Total1,478

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