FURP.ORG / PUBLIC DATA EXPLORER

INTERNATIONAL UNION OF OPERATING: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL UNION OF OPERATING (EIN 23-7134462)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-13
IRS object ID
202443189349309419
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-13T15:36:01-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN470900880PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CALIBRE CPA GROUP PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17501 WISCONSIN AVENUE SUITE 1200AddressLine1Txt
Address Line2WESTAddressLine2Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20814ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237134462EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL UNION OF OPERATINGBusinessNameLine1Txt
Business Name Line2ENGINEERS & PIPE LINE EMPLOYERS H&W FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone4108841440PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15560 STERRETT PLACE 205AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP210443594ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES T CALLAHANPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone4108841440PhoneNum
Signature2024-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonERIN CRANMERPreparerPersonNm
PTINP01712644PTIN
Phone2023319880PhoneNum
Preparation2024-11-13PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES T CALLAHANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11125 17TH STREET NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$111,508,157GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1971FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES OF THE EMPLOYERS OBLIGATED TO CONTRIBUTE TO THE FUND UNDER COLLECTIVE BARGAINING AGREEMENTS WITH THE INTERNATIONAL UNION OF OPERATING ENGINEERS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$35,716,403PYProgramServiceRevenueAmt
CY Program Service Revenue$47,495,845CYProgramServiceRevenueAmt
PY Investment Income$6,054,959PYInvestmentIncomeAmt
CY Investment Income$15,965,077CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$41,771,362PYTotalRevenueAmt
CY Total Revenue$63,460,922CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$33,285,851PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$40,519,808CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,830,195PYOtherExpensesAmt
CY Other Expenses$3,077,207CYOtherExpensesAmt
PY Total Expenses$36,116,046PYTotalExpensesAmt
CY Total Expenses$43,597,015CYTotalExpensesAmt
PY Revenues Less Expenses$5,655,316PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$19,863,907CYRevenuesLessExpensesAmt
Total Assets BOY$368,230,239TotalAssetsBOYAmt
Total Assets EOY$418,716,364TotalAssetsEOYAmt
Total Liabilities BOY$3,787,780TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,542,293TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$364,442,459NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$411,174,071NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE MEDICAL, DENTAL, AND OTHER BENEFITS TO MEMBERS OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS, PERSUANT TO COLLECTIVE BARGAINING AGREEMENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED HEALTH & WELFARE BENEFITS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ZENITH AMERICAN SOLUTIONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4108841437PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15560 STERRETT PLACE SUITE 205AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21044ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAMES CALLAHAN
TRUSTEE1.00Yes (X)$0$0$0
ROBERT WILDS
TRUSTEE1.00Yes (X)$0$0$0
ROBERT BENDURE
TRUSTEE1.00Yes (X)$0$0$0
JIMMMY L CROTTS
TRUSTEE1.00Yes (X)$0$0$0
BRYAN ABEL
TRUSTEE1.00Yes (X)$0$0$0
CASEY JOYCE
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CAREFIRST
10455 MILL RUN CIROWINGS MILLSMD21117CLAIMS PROCESSING$1,590,073
ZENITH ADMINISTRATORS INC
5560 STERRETT PLACE SUITE 205COLUMBIAMD210443594FUND ADMINISTRATION$479,566
WAGEWORKS
1100 PARK PL 4TH FLOORSAN MATEOCA94403CLAIMS PROCESSING$240,584
NORTHERN TRUST CORPORATION
50 SOUTH LASALLE STREETCHICAGOIL60603INVESTMENT CUSTODIAN SERVICES$200,325
SAGE ADVISORY
5900 SOUTHWEST PARKWAY BLDG 1AUSTINTX78735INVESTMENT ADVISORY SERVICES$122,248
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$46,296,802$46,296,802
PARTICIPANT CONTRIBUTIONS900099$1,199,043$1,199,043
FieldValueIRS element (for citing)
Total Program Service Revenue$47,495,845TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,178,928TotalRevenueColumnAmt
Exclusion$10,178,928ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$53,833,384SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$48,047,235SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$5,786,149SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,786,149TotalRevenueColumnAmt
Exclusion$5,786,149ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$63,460,922TotalRevenueColumnAmt
Related Or Exempt Func Income$47,495,845RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$15,965,077ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$40,519,808TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$479,566TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,808TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$62,156TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$371,745TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$65,950TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$54,550TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,850TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,853TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$54,871TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
CLAIM PROCESSING FEES$1,958,554
PCORI FEE$17,304

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$43,597,015TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$8,597,796BOYAmt
EOY$14,316,738EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,170,170BOYAmt
EOY$11,127,182EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$130,808BOYAmt
EOY$24,025EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$348,646,274BOYAmt
EOY$392,277,924EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$685,191BOYAmt
EOY$970,495EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$368,230,239BOYAmt
EOY$418,716,364EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,525,584BOYAmt
EOY$5,307,519EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$170,303BOYAmt
EOY$79,818EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,091,893BOYAmt
EOY$2,154,956EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,787,780BOYAmt
EOY$7,542,293EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$364,442,459BOYAmt
EOY$411,174,071EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$364,442,459BOYAmt
EOY$411,174,071EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$368,230,239BOYAmt
EOY$418,716,364EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$19,863,907ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$26,867,705NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO BROKER FOR PENDING TRANSACTION$502,186
OTHER$1,652,770
FieldValueIRS element (for citing)
Total Liability$2,154,956TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$89,956,882TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$26,867,705NetUnrealizedGainsInvstAmt
Revenue Not Reported$26,867,705RevenueNotReportedAmt
Revenue Subtotal$63,089,177RevenueSubtotalAmt
Investment Expenses Not Incld$371,745InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$371,745RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$63,460,922TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$43,225,270TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$43,225,270ExpensesSubtotalAmt
Investment Expenses Not Incld2$371,745InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$371,745ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$43,597,015TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE PLAN FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE PLAN PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE PLAN FILES RETURNS. IT IS THE PLAN'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PROVIDED TO AND SIGNED BY THE TRUSTEES PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CPOTENTIAL CONFLICT OF INTEREST DISCLOSURES AND, IF NECESSARY OR APPROPRIATE, RECUSALS FROM EXERCISING FIDUCIARY AUTHORITY ARE MADE AT REGULAR BOARD OF TRUSTEES MEETINGS.
FORM 990, PART VI, SECTION C, LINE 19AS AN ERISA-REGULATED EMPLOYEE WELFARE BENEFIT PLAN, THE FUND COMPLIES WITH ERISA REGARDING REPORTING AND DISCLOSURE OF ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND POLICIES. CERTAIN DOCUMENTS ARE DISTRIBUTED BY MAIL TO PARTICIPANTS AND BENEFICIARIES IN ACCORDANCE WITH ERISA.
FORM 990, PART XII, LINE 2CTHE BOARD OF TRUSTEES SELECTS THE FUND'S INDEPENDENT AUDITOR AND REVIEWS AND APPROVES THE AUDIT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (57 entries)

AGC BLDREC LOCAL 653
CLT & E HEALTH & WELFARE FUND
FWCOE APPRENTICESHIP FUND
INDEP TRUCKLOCAL 138
IUOE LOC 178 APP
IUOE LOCAL 1
IUOE LOCAL 178
IUOE LOCAL 280
IUOE LOCAL 406SPECIAL
IUOE LOCAL 407 - STAFF
IUOE LOCAL 487 DIST 925
IUOE LOCAL 624
IUOE LOCAL 800
IUOE NTF JOB CORPS PROGRAM
IUOE TRAINING & EDUCATION CNTR
LOCAL 101 & 16RECIPROCITY
LOCAL 132REC
LOCAL 138
LOCAL 139 RECIPROCITY
LOCAL 14REC
LOCAL 147 RECIPROCITY
LOCAL 15REC
LOCAL 150RECIPROCITY
LOCAL 18RECIPROCITY
LOCAL 181-320 RECIPROCITY
LOCAL 234RECIPROCITY
LOCAL 3RECIPROCITY
LOCAL 302 & 612RECIPROCITY
LOCAL 312RECIPROCITY
LOCAL 324RECIPROCITY
LOCAL 37RECIPROCITY
LOCAL 4 - RECIPROCAL
LOCAL 400RECIPROCITY
LOCAL 428RECIPROCITY
LOCAL 474RECIPROCITY
LOCAL 478
LOCAL 487 RECIPROCITY
LOCAL 49 RECIPROCITY
LOCAL 49 TRAINING CENTER
LOCAL 513REC
LOCAL 520RECIPROCITY
LOCAL 542RECIPROCITY
LOCAL 57RECIPROCITY
LOCAL 627 OK WELFRECIPROCITY
LOCAL 66RECIPROCITY
LOCAL 701AGC
LOCAL 77RECIPROCITY
LOCAL 825RECIPROCITY
LOCAL 841RECIPROCITY
LOCAL 9RECIPROCITY
LOCAL 953RECIPROCITY
LOCAL 965RECIPROCITY
LOCAL 98
MID CENTRAL OP ENG H&W FUND
SOUTHERN OPERATORS RECIPROCITY
TVOE H&WRECIPROCITY
UPSTATE NY FUNDS

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (4 entries)

APPALACHIAN PIPELINE CONTRACT
CROCKER CRANE
LONE STAR DIRECTIONAL DRILLIN
MAXIM CRANE WORKS

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (333 entries)

A CRANE RENTAL LLC
A PLUS INDUSTRIAL
A1 INDUSTRIAL RESOURCES
AARON ENTERPRISES INC
ABERCROMBIE PL SVC LLC
ABLE ENGINEERING SERVICES
ACE PIPELINE INC
AGREEGATE ENGINEERING INC
ALL STATE ROOFING GUTTERS
ALLAN EDWARDS INC
AMERICAN ELEVATOR TECH
ANDIS LLC
APEX PIPELINE SERVICES INC
API INC
APPALACHIAN PIPELINE CONTRACTO
ARB INC
ARISTEO CONSTRUCTION
ASHTON AND COMPANY INC
ASSOCIATED PL CONTRACTORS
ATLANTIC PLANT MAINTENANCE
ATLAS CRANE SERVICE INC
ATLAS FOUNDATION CO LLC
ATLAS TRENCHLESS LLC
AUTOMATIC SYSTEMS INC
B&N CLEARING ENVIRONMENTAL LLC
BABCOCK & WILCOX CONSTRUCTION
BADGER DAYLIGHTINGEXCAVATING
BARNARD-WILSON JV
BARNHART CRANE & RIGGING CO
BARTON MALOW
BATEN STEEL ERECT LLC
BAY AREA HYDROVAC
BEEGHLY TREE SERVICE
BELGER CARTAGE SERVICE INC
BERKEL & CO CONTRACTING INC
BESS TESTLAB INC
BEST CRANE
BIG INCH FABRICATORS & CONSTRU
BIGGE CRANE & RIGGING CO
BIRDAIR INC
BLACKLICK ENERGY PL SVCS
BLUE'S CRANE SVC
BLUROC LLC
BOND CIVIL & UTILITY
BORE MASTER INC
BOSWORTH STEEL ERECTORS
BRAGG CRANE & RIGGING
BRAND ENERGY SVC LLC
BRANDENBURG DRAINAGE INC
BRANDENBURG INDUSTRIAL SVC CO
BRIESER CONSTRUCTION COMPANY
BROTHERS PIPELINE CORP
BROTHERTON CORPORATION
BRUCON
BRUSH CUTTERS LLC
C R MEYER & SONS CO
CAPITAL CITY GROUP
CARSON CORPORATION
CARTER CONST CO
CASPER CONSTRUCTION
CASTREJON UNDERGROUND INC
CBRE TECHNICAL SVC
CCT UNDERGROUND
CENTRAL INDUSTRIAL
CENTRAL MAINT & WELDING
CHARPS LLC
CNSCONSOLIDATED NUCLEAR SECUR
COGAR RIGHT OF WAY CLEARING
COLUMBIA IRRIGATION DISTRICT
COMMERCIAL FACILITIES MNGMNT
CONTRACTORS RENTAL CORP
CORESLAB STRUCTURES INC
CRANE SERVICE INC
DAVIDS HYDRO VACINC
DAVIS MOTOR CRANE SERVICE INC
DAWSON OHANA
DAY & ZIMMERMANN NPS INC
DEEP SOUTH CRANE & RIGGING
DELHUR INDUSTRIES INC
DERR AND ISBELL CONSTRUCTION
DLI ENTERPRISES
DON BORNEKE CONST INC
DUN TRANSPORTATION&STRINGING
DYKON BLASTING CORP
ELLINGSON TRENCHLESS
EMLELECTRONIC METROLOGY LAB
ENCOMPASS PIPELINE LLC
ERG
ERNEST MANNING CONST CO
FARNSWORTH EQUIPMENT SERVICES
FB MCINTIRE EQUIPMENT COMPANY
FDL STAR CONST
FDL STAR CONSTRUCTION
FIRESTONE ENERGY SVC LLC
FLATIRONS DRILLING INC
FOLTZ WELDING LTDCONTINENTAL
FORCE DRILLING LLC
FOUR SEASONS ENVIROMENTAL INC
FRANK LILL & SONS INC
GUBMK CONSTRUCTORS
GABES CONSTRUCTION CO INC
GALLAGHER KAISEER CORPORATION
GEEDING CONSTRUCTION INC
GENERAL PIPELINE CONSTRUCTION
GIBBONS CRANE RENTAL LLC
GLS INC
GOINS CRANE SERVICE
GORDON CONSTRUCTION
GRAYCOR INDUSTRIAL CONST
GREENWAY ENVIROMENTAL
GREER'S ELECTRIC INC
GREERS ELECTRIC INC
GREGORY GENERAL CONTR INC
GROUNDBREAKERS
GULF COAST INDUSTRIAL MAINT
GUSTAFSON & GOUDGE INC
GWINNUPS RESORATION & ENVIRO
H & H UTILITY EXCAVATING INC
HANGING H COMPANIES LLC
HC BECK LTD
HELTON INC
HENKELS & MCCOY
HERITAGE CONTRACTING
HILTON VENTILATION & IND CO
HOOSIER VAC
HOOVER CONSTRUCTION CO
HOWARD CONCRETE PUMPING CO
HUMBER PAINTING INC
HUXTED TRENCHLESS
HVX EQUIPMENT LLC
HYDRO EXCAVATORS II
HYDRO PROS
INDUSTRIAL CONSTRUCTION
INFRASOURCE CONST LLC
INFRASOURCE SERVICES LLC
INTEGRATED LOGISTICS SVCS LLC
INTEGRITY KOKOSING PL SVC LLC
INTEGRIWARD LLC
INTERCON CONSTRUCTION INC
INTERCON ENERGY SVCS
INTERNATIONAL INDUSTRIAL CONT
INTERSTATE TREE LANDSCAPING CO
J & J GENERAL MAINTENANCE INC
JACK CATHEY CONST CO INC
JAYNE EXCAVATING & WELDING
J-C GENERAL ENGINEERING INC
JF BRENNAN
JOHNSON CONTRACTORS
JVB LANDSCAPING INC
KELLEY EQUIPMENT CO
KIRILA CONTRACTORS
KISSICK CONSTRUCTION CO
KNIGHT FACILITIES MNGMNT INC
KS ENERGY SERVICES INC
KT GRANT INC
LAKEHEAD CONSTRUCTORS INC
LANDWEHR CONST
LANEY DIRECTIONAL DRILLING CO
LE MYERS CO
LESCO DESIGN & MANUFACTURING
LETOURNEAU ENTERPRISES LLC
LIBERTY EQUIPMENT & SUPPLY
LINBECK GROUP LLC
LMC INDUSTRIAL CONTR INC
LUNDA CONSTRUCTION CO
MA MORTENSON CO
MAC INDUSTRIAL SERVICES
MACHADO & SONS
MALCOLM DRILLING
MARK WILLIAMS CONST CO
MASTER CONSTRUCTION LLC
MAXX HDD LLC
MC VAC ENVIROMENTAL
MCABEE CONSTRUCTION INC
MCCONNELL HEAVY HAULING INC
MCGINTYS PLUMBING HEATING INC
MCVAC ENVIROMENTAL
MEADE ELECTRIC COMPANY INC
MERSINO DEWATERING INC
MEYER & MEYER SVCS
MICHELS CONSTRUCTION
MICHELS CORPORATION INC
MICHELS PACIFIC ENERGY
MICHELS PIPELINE INC
MICHELS TRENCHLESS
MICHELS UTILIY SVC
MID AMERICA ENERGY SVC
MIDWEST STEEL INC
MIDWESTERN CONTRELECTRIC COND
MILLER ELECTRIC CO
MILLER PIPELINE
MISSOURI VALLEY INC
MMC CONTRACTORS NATIONAL
MOMENTUM PIPELINE LLC
MOOSEHEAD LLC
MORETRENCH ENVIRONMENTAL SVCS
MORROW EQUIPMENT COMPANY LLC
MOUNTAIN CRANE SVC
MTSI INC
MULCH MASTERS
MULTI AIR SVC ENG CORP
MULTI STATE INDUSTRIAL CONT
NCSEML JV II LLC
NEDDERMAN & ASSOCIATES
NKC CONVEYOR INSTALLATION CO
NORTH AMERICAN CRANE & RIGGING
NORTH COUNTRY DIRECTIONAL DRIL
NORTHERN CLEARING INC
NORTHERN HORIZONS PIPELINE
NORTHERN HORIZONS SOLWAY INC
NORTHERN IMPROVEMENT CO
NORTHWEST CRANE SERVICE LLC
NORTHWEST STEEL ERECTION
NPL CONSTRUCTION CO
NPL GREAT LAKES REGION
OTIS MINNESOTA SERVICES
OXFORD CRANE
PACARCTIC LOGISTICS LLC
PATRIOT ERECTORSINC
PAVEMENT RECYCLING SYSTEMS
PE BEN USA INC
PEAK FACILITY SOLUTIONS
PENN LINE SERVICE INC
PERFORMANCE CONTRACTING
PERMASTEELISA N AM CORP
PIPE JACKING TRENCHLESS
PIPE STRONG LLC
PJ STEEL
PLC TRENCHING CO LLC
POOLE & KENT
PRECAST ERECTORS INC
PRECAST ERECTORS LLC
PRECISION DEWATERING
PRECISION INFRASTRUCTURE LLC
PRECISION PIPELINE LLC
PRECISION WEST
PRECON CONSTRUCTION INC
PRETEC DIRECTIONAL DRILLING
PRICE GREGORY INTERNATIONAL LL
PRIORITY ONE SERVICES INC
PRO KLEEN ENVIRO SVCS LLC
PRO PIPELINE
PROSEED RESTORATION LLC
PURDY GROUP
Q & D CONSTRUCTION
Q3 CONTRACTING
Q3 CONTRACTINGQUALITY
RAMPART HYDRO SERVICES
RANGER BENSON LLC
REDI SERVICES LLC
REM PIPELINE SERVICES INC
REMINGTON CONSTRUCTION
REYNOLDS RIGGINING & CRANE
RICH GULLET & SONS
RIGHT OF WAY CLEARING & MAINTE
RL COOLSAET CONSTRUCTION CO
RMF NOOTER
RMS CRANES LLC
ROBERTS PIPELINE
ROCK SOLID INC
ROCKFORD CORP
ROGERS SERVICES
ROWCON LLC
RYDBERG RESOURCES LLC
S&D CRANE OPERATIONS
SACHS ELECTRIC
SAFEWAY
SARENS USA
SCHMID PL CONSTRUCTION INC
SCHUFF STEEL CO
SERVICE ELECTRIC CO
SEVENSON ENVIROMENTAL SVC
SHEET PILING SVC
SIEMENS ENERGY GENERATION SVC
SIMS CRANE & EQUIP CO
SNELSON COMPANIES INC
S'N'S ERECTORS INC
SOIL INSTALLERS INC
SOUTH DADE AIR CONDITIONING
SOUTHEAST DIRECTIONAL DRILLING
SOUTHERN LIFTING & HOISTING
SOUTHPAW FENCING LLC
SOUTHWEST MULTI CRAFT
SOUTHWEST STEEL ERECTORS
STACK BROTHERS
STERETT CRANE & RIGGING
STERLING CRANE INC
STEVENS ENGINEERS & CONSTR
SUBSURFACE CONSTRUCTORS INC
SUPER EXCAVATORS INC
SUPREME EXCAVATORS
SUPREME INDUSTRIES
SYSCOM INC
T&D SERVICES INC
TARRANT CNTY CENTRAL LABOR COU
TCR SOLUTIONS
TDD SOLUTIONS
TG MERCER CONSULTING SERVICE I
THE BOLDT COMPANY
THE BRANDT COMPANIES LLC
THE GOVCON GROUP
THE HDD COMPANY
THE HILLIS GROUP LLC
THE TRENCHLESS COMPANY
TOW-LIFT INC
TRENCHLESS CROSSING SUPP LLC
TRIPLE A BUILDING SVC INC
TRUE STEEL
UNDERGROUND CONSTRUCTION CO
UNION PIPELINE INC
UNITED EXCAVATIONS INC
UNITED PIPING INC
UNIVERSAL PIPING INDUSTRIES
US PIPELINE INC
US TRINITY ENERGY SVC
VALLEY DIRECTIONAL DRILLING
VALLEY HYDRO-EXCAVATION LLC
VEC INC
VECTOR FORCE DEVELOPMENT
VEIT & CO INC
VERMILLION TREE &LAND CLEARING
VIC'S CRANE & HEAVY HAUL
VULCAN INDUSTRIAL CONTR
WAYNE HOLDEN & COMPANY
WHITEBIRD SERVICES
WHM CONSTRUCTION
WILKERSON CRANE RENTAL
WILLIAMS CONSTRUCTION CO
WILLIAMS PLANT SERVICES LLC
WILSON EXCAVATING & UTILITY
WOLVERINE HYDRO EX INC
WOLVERINE TRUCKING
YUKON FIRE PROTECTION SVCS
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd