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      <OtherLiabilities>
        <Description>LINE OF CREIDT</Description>
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      <OtherLiabilities>
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      <GeneralExplanation>
        <Identifier>Form 990, Part III, line 2</Identifier>
        <ReturnReference>New Program Services</ReturnReference>
        <Explanation>EFFECTIVE SEPTEMBER 1, 2009, THE INTERNATIONAL UNION OF OPERATING ENGINEERS VOTED UNANIMOUSLY TO MERGE THE INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 547 ("LOCAL 547") INTO THE UNION. LOCAL 547 IS A LABOR UNION THAT PRIMARILY REPRESENTS EMPLOYEES OF COMPANIES IN THE EQUIPMENT MAINTENANCE INDUSTRY AND THE HEALTH CARE INDUSTRY AND EMPLOYEES OF PUBLIC SCHOOLS THROUGHOUT THE STATE OF MICHIGAN IN MATTERS RELATED TO LABOR NEGOTIATIONS, JOB SAFETY, STANDARDS, AND WORKING CONDITIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 6</Identifier>
        <Explanation>THE ORGANIZATION HAS MEMBERS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7a</Identifier>
        <Explanation>ALL CONSTITUTIONAL OFFICERS ARE PLACED VIA ELECTION BY THE MEMBERS. THE CONSTITUTIONAL OFFICERS MAKE UP THE EXECUTIVE BOARD AND GOVERNING BODY OF THE ORGANIZATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7b</Identifier>
        <Explanation>MEMBERSHIP APPROVAL IS PERFORMED AT MONTHLY MEMBERSHIP MEETINGS WHERE THE EXECUTIVE BOARD MEETING MINUTES ARE READ AND APPROVED BY THE GENERAL MEMBERSHIP.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>THE 990 IS REVIEWED BY THE UNION'S CFO BEFORE BEING FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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        <Explanation>THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990 PART XI LINE 2C</Identifier>
        <Explanation>REVIEW OF AUDITED FINANCIAL STATEMENTS BY BOARD. THIS PROCESS HAVE NOT CHANGED FROM THE PRIOR YEAR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VII, COLUMN B</Identifier>
        <ReturnReference>HOURS SPENT ON RELATED ORGANIZATIONS</ReturnReference>
        <Explanation>THE FOLLOWING INDIVIDUALS SPEND TIME ON RELATED ORGANIZATIONS: JOHN M. HAMILTON - 1.5 HOURS DAVID N. HART - 1.5 HOURS DANIEL L. BOONE - 1 HOUR DAN RINGO - 1.5 HOURS STEVE MINELLA - 1.5 HOURS JOSE L. RIVERA - 1 HOUR</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 15:</Identifier>
        <ReturnReference>COMPENSATION</ReturnReference>
        <Explanation>CFO REVIEWS ALL PAYROLL RELATED TRANSACTIONS, INCLUDING COMPENSATION. CFO IS INDEPENDENT OF THE PAYROLL SYSTEM. GENERAL VICE PRESIDENT ESTABLISHES COMPENSATION FOR CFO AND OFFICERS. REVIEW INCLUDES CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.</Explanation>
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        <AddressUS>
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          <City>BLOOMFIELD</City>
          <State>MI</State>
          <ZIPCode>48203</ZIPCode>
        </AddressUS>
        <EIN>386082362</EIN>
        <PrimaryActivities>HOLD TITLE AND MAINTAIN REAL ESTATE</PrimaryActivities>
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          <City>BLOOMFIELD</City>
          <State>MI</State>
          <ZIPCode>48203</ZIPCode>
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        <PrimaryActivities>TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERS</PrimaryActivities>
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