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    <Timestamp>2011-02-24T12:43:26-06:00</Timestamp>
    <TaxPeriodEndDate>2010-04-30</TaxPeriodEndDate>
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        <BusinessNameLine1>IUOE LOCALS 181 320 AND TVA H&amp;W TRUST</BusinessNameLine1>
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    <Preparer>
      <Name>JOHN STEVENS CPA</Name>
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    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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        <NamePerson>MARC DEMPSEY</NamePerson>
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        <NamePerson>THOMAS LITKENHUS</NamePerson>
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        <NamePerson>GARY DALRYMPLE</NamePerson>
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        <NamePerson>JASON SIENER</NamePerson>
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      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>02 Other expenses not included on Form 990 Part XIII line 2d</Identifier>
        <Explanation>A LOSS OF 87 ON THE DISPOSAL OF FIXED ASSETS</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Member election for additional members (Part VI, line 7a)</Identifier>
        <Explanation>ONE HALF OF THE BOARD TRUSTEES IS APPOINTED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES OF LOCAL UNION 181 AND THE OTHER HALF OF THE BOARD OF TRUSTEES IS APPOINTED BY VARIOUS CONTRACTOR ASSOCIATIONS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Governing body decisions (Part VI, line 7b)</Identifier>
        <Explanation>CONTRIBUTION RATES ARE APPROVED BY THE BOARD OF TRUSTEES</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>PRIOR TO FILING THE FORM 990 IS REVIEWED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE PLAN ADMINISTRATOR</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>04. Other officer or key employee compensation (Part VI, line 15b</Identifier>
        <Explanation>ALL COMPENSATION RATES ARE APPROVED BY THE BOARD OF TRUSTEES</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>05. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>THE ORGANIZATION DOES NOT MAKES ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>