OPERATING ENGINEERS SECURITY FUND: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
OPERATING ENGINEERS SECURITY FUND (EIN 95-6049026)
Tax period
2024-10-01 to 2025-09-30
Filed
2026-08-14
IRS object ID
202612269349302386
Schema version
2024v5.2
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)
Return2026-08-14T14:02:09-04:00ReturnTs
Tax Period End2025-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WITHUMSMITHBROWNPCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16101 BOLLINGER CANYON RD STE 400AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94583ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN956049026EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Operating Engineers Local 501 SecurityBusinessNameLine1Txt
Business Name Line2FundBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% BARRY OSHAROWInCareOfNm
Business Name ControlOPERBusinessNameControlTxt
Phone6266461079PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 990AddressLine1Txt
CityWEST COVINACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91793ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEDWARD CURLYPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone6266461079PhoneNum
Signature2026-08-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM CONSUGARPreparerPersonNm
PTINP00140721PTIN
Phone9252779100PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerEDWARD CURLYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 990AddressLine1Txt
CityWEST COVINACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91793ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$85,678,734GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.OURBENEFITOFFICE.COM/OELOCAL501/BENEFITSWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1952FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND WELFARE BENEFITS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
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$59,780,993PYProgramServiceRevenueAmt
CY Program Service Revenue$60,942,349CYProgramServiceRevenueAmt
PY Investment Income$3,896,198PYInvestmentIncomeAmt
CY Investment Income$3,086,891CYInvestmentIncomeAmt
PY Other Revenue$71,616PYOtherRevenueAmt
CY Other Revenue$43,207CYOtherRevenueAmt
PY Total Revenue$63,748,807PYTotalRevenueAmt
CY Total Revenue$64,072,447CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$56,144,135PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$63,012,919CYBenefitsPaidToMembersAmt
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$3,013,355PYOtherExpensesAmt
CY Other Expenses$3,127,773CYOtherExpensesAmt
PY Total Expenses$59,157,490PYTotalExpensesAmt
CY Total Expenses$66,140,692CYTotalExpensesAmt
PY Revenues Less Expenses$4,591,317PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,068,245CYRevenuesLessExpensesAmt
Total Assets BOY$130,281,600TotalAssetsBOYAmt
Total Assets EOY$137,311,313TotalAssetsEOYAmt
Total Liabilities BOY$17,830,318TotalLiabilitiesBOYAmt
Total Liabilities EOY$20,266,755TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$112,451,282NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$117,044,558NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR DEPENDENTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDED HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR DEPENDENTS.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBARRY OSHAROWPersonNm
Phone6266461079PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 990AddressLine1Txt
CityWEST COVINACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91793ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
mike narez
trUSTEE1.00.0Yes (X)$0$0$0
DENISE M VUKOJEVICH
vice chairman1.00.0Yes (X)$0$0$0Yes (X)
EDWARD CURLY
CHAIRMAN1.00.0Yes (X)$0$0$0Yes (X)
THOMAS F O'MAHAR
TRUSTEE1.00.0Yes (X)$0$0$0
THOMAS CROSSER
SECRETARY1.00.0Yes (X)$0$0$0Yes (X)
DIEGO BACK
TRUSTEE1.00.0Yes (X)$0$0$0
REGINALD DENSON
TRUSTEE1.00.0Yes (X)$0$0$0
JOSE SOTO
ALTERNATE TRUSTEE1.00.0Yes (X)$0$0$0
CURTIS VAN BUSKIRK
TRUSTEE1.00.0Yes (X)$0$0$0
PAUL POWELL
TRUSTEE1.00.0Yes (X)$0$0$0
SEE SCH O FOR COMPENSATION
PAID BY RELATED ORGANIZATION0.00.0Yes (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 ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BENESYS INC
1050 LAKES DRWEST COVINACA91790CONTRACT ADMIN$1,284,739
WITHUMSMITHBROWN PC
600 CIty parkway west Suite 300ORANGECA92868ACCOUNTING SVCS$485,966
ANTHEM BLUE CROSS OF CALIFORNIA
21555 OXNARD STWOODLAND HILLSCA91367NETWORK ACCESS$420,853
UBS
515 FLOWER STREET 5000LOS ANGELESCA90071INVESTMENT MGMT.$259,853
DELTA DENTAL
17871 PARK PLAZA DRIVE 200CERRITOSCA90703CONTRACT ADMIN$140,432
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$54,861,196$54,861,196
PRESCRIPTION REBATE900099$2,916,782$2,916,782
PARTICIPANT CONTRIBUTIONS900099$2,181,992$2,181,992
STOP-LOSS REIMBURSEMENTS900099$982,379$982,379
FieldValueIRS element (for citing)
Total Program Service Revenue$60,942,349TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,773,681TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,773,681ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$20,919,497SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$21,606,287SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$686,790SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$686,790TotalRevenueColumnAmt
Exclusion-$686,790ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescSETTLEMENTDesc
Business900099BusinessCd
Total Revenue Column$43,207TotalRevenueColumnAmt
Related Or Exempt Func Income$43,207RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$43,207OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$64,072,447TotalRevenueColumnAmt
Related Or Exempt Func Income$60,985,556RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,086,891ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$63,012,919TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,305,900TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$111,284TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$369,349TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$295,511TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$835,813TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$112,816TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$19,182TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$68,321TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Total$9,597TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$66,140,692TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$15,569,134BOYAmt
EOY$8,804,654EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

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

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

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

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,426,779BOYAmt
EOY$7,874,428EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

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

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

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

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,975BOYAmt
EOY$8,128EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

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

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$103,262,980BOYAmt
EOY$114,978,560EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$5,011,732BOYAmt
EOY$5,645,543EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

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

Intangible Assets IntangibleAssetsGrp

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

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$130,281,600BOYAmt
EOY$137,311,313EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$135,639BOYAmt
EOY$406,789EOYAmt

Grants Payable GrantsPayableGrp

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

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,933,827BOYAmt
EOY$2,247,913EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

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

Escrow Account Liability EscrowAccountLiabilityGrp

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

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

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

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

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

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,760,852BOYAmt
EOY$17,612,053EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$17,830,318BOYAmt
EOY$20,266,755EOYAmt
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$112,451,282BOYAmt
EOY$117,044,558EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$112,451,282BOYAmt
EOY$117,044,558EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$130,281,600BOYAmt
EOY$137,311,313EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,068,245ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$6,661,521NetUnrlzdGainsLossesInvstAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
CY Minus3 Yr Endwmt FundCYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt FundCYMinus4YrEndwmtFundGrp
LandLandGrp
BuildingsBuildingsGrp
Leasehold ImprovementsLeaseholdImprovementsGrp
EquipmentEquipmentGrp
Other Land BuildingsOtherLandBuildingsGrp
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
CLAIMS PAYABLE AND IBNR$2,396,100
ACCUMULATED ELIGIBILITY CREDITS$10,205,000
DUE TO RELATED PLANS$5,010,953
FieldValueIRS element (for citing)
Total Liability$17,612,053TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$70,438,457TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$6,661,521NetUnrealizedGainsInvstAmt
Revenue Not Reported$6,661,521RevenueNotReportedAmt
Revenue Subtotal$63,776,936RevenueSubtotalAmt
Investment Expenses Not Incld$295,511InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$295,511RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$64,072,447TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$64,491,081TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$64,491,081ExpensesSubtotalAmt
Investment Expenses Not Incld2$295,511InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$1,354,100OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$1,649,611ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$66,140,692TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN BENEFIT OBLIGATION - $1,354,100
SCHEDULE D, PARTX, LINE 2 - FIN 48 STATEMENTAccounting principles generally accepted in the United States of America require management to evaluate the tax positions taken by the Plan and to recognize a tax liability if the Plan has taken an uncertain position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. The Plan has analyzed the tax positions taken by the Plan and has concluded that, as of September 30, 2025 and 2024, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionNorth AmericaRegionTxt
Type Of Activities ConductedInvestmentsTypeOfActivitiesConductedTxt
Region Total Expenditures$578,333RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Spent$578,333SubtotalSpentAmt
Total Spent$578,333TotalSpentAmt
Transfer To Foreign CorpYes (true)TransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART VI, SECTION A, LINE 3:THE PLAN HAS A CONTRACT WITH A THIRD-PARTY ADMINISTRATOR TO PROVIDE DAY TO DAY ADMINISTRATIVE SERVICES FOR THE ORGANIZATION.
PART VI, SECTION A, LINE 8B:THERE ARE NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
PART VI, SECTION B, LINE 11B:THE DRAFT FORM 990 WILL BE REVIEWED BY THE BOARD OF TRUSTEES VIA EITHER EMAIL OR AT A REGULARLY SCHEDULED MEETING BEFORE THE FORM 990 IS FILED. THE TRUSTEES WILL REVIEW THE FORM 990 AND ITS INCORPORATED SCHEDULES AND MAY ASK QUESTIONS ABOUT IT OF THE PREPARER.
PART VI, SECTION C, LINE 19:THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
PART VII, SECTION A, LINE 1A, ITEM B:TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF ADDITIONAL INFORMATION IS NEEDED, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, BENESYS ADMINISTRATORS.
PART XII, LINE 2C:THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE ANNUAL AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE HAS BEEN NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.
PART X, COLUMN (A) AND (B), LINES 11 AND 12:During the year, the Organization reclassified its investment in a limited partnership from investments-publicly traded securities (Part X, Line 11) to investments-other securities (Part X, Line 12). The limited partnership interest is not traded on an established public securities market and is therefore more appropriately reported as an other security. In the prior year, the entire investment balance was reported in Part X, Line 11. To present both years on a consistent basis, the beginning-of-year (column (A)) comparative balance has been corrected to conform to the correct current-year classification. Accordingly, $5,011,732 is reported in Line 12 in the beginning-of-year column (A) and $5,645,543 is reported in Line 12 in the end-of-year column (B), with Line 11 reduced by the same amounts in each column. This reclassification affected only the classification of investments between Lines 11 and 12 on the balance sheet and had no effect on total investments, total assets, total net assets, revenue, or expenses.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1International Union of Operating EngineeBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12405 West 3rd StreetAddressLine1Txt
CityLos AngelesCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90057ZIPCd
FieldValueIRS element (for citing)
EIN951751526EIN
Primary ActivitiesLabor UnionPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501(c)(5)ExemptCodeSectionTxt
Public Charity StatusN/APublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (true)TransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SEE SCHEDULE R PART VIIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeRTransactionTypeTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE R IDENTIFICATION OF RELATED ORGANIZATIONS:FormAndLineReferenceDesc
ExplanationTHE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF SEPTEMBER 30, 2025, THERE ARE 148 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. A.O. REED & CO., LLC ABLE ENG SERV (TRANSAM CTR) ABM INDUSTRY GROUPS, LLC AEG MANAGEMENT LLC d/b/a ALLEGIANT STADIUM AIMBRIDGE HOSPITALITY, LLC ALEUT FACILITIES SUPPORT SERV ALSCO INDUSTRIES AMERICOLD LOGISTICS, LLC ANHEUSER BUSCH INC ARAMARK CLEANROOM SERVICES INC ARIA RESORT & CASINO LLC ASM GLOBAL ARENA MANAGEMENT, LLC AUTO CLUB OF SO. CALIFORNIA BAKER COMMODITIES BALLY SLOT BELLAGIO RESORT & CASINO BERING GLOBAL SOLUTIONS, LLC BEVERLY WILSHIRE HOTEL BIMBO BAKERIES, USA BRADY LINEN SERVICES LLC BRIDGFORD FOODS CORP CBRE TECHNICAL SERVICES CENTRIO ENERGY LOS ANGELES INC. CENTURY PARK E HOMEOWNERS ASSOCIATION CIRCUS CIRCUS HOTEL & CASINO CITY OF LOS ANGELES CONRAD EMPLOYER LLC dba CONRAD LOS ANGELES CONSTELLATION TEXAS POWER SERVICES, LLC CORNER INVESTMENT, LLC/ DBA THE CROMWELL CUSHFIELD MAINTENANCE WEST CUSHMAN & WAKEFIELD U.S., INC. DAILY MANAGEMENT, INC (GRANDVIEW) DARLING DELAWARE CO INC DESERT PALACE/CAESARS PALACE DFA DAIRY BRANDS LLC DISNEYLAND HOTEL DMS FACILITY SERVICES. LLC DTG LAS VEGAS MANAGER, LLC (DOWNTOWN GRAND LV) EL CORTEZ HOTEL/IKE GAMING INC ELECTRONIC METROLOGY LABORATORY, LLC ENOVITY FACILITY SERVICES MANAGEMENT, INC FASHION SHOW MALL, LLC FHR CENTURY PLAZA HOTEL MGMT CO, LLC. FLAMINGO HILTON/UNION ADMIN. FOUR QUEENS HOTEL & CASINO WT FOUR SEASONS LV EMPLOYMENT INC G & K SERVICES GEORGE S. HALL, INC. GLOBAL PRECISION SYSTEMS, LLC GRAND LAUNDRY HANDLERY HOTEL & COUNTRY CLUB HARRAH'S LAS VEGAS, LLC HILTON RESORTS CORPORATION (PARADISE) HINES GS PROPERTIES LLC HINES INTEREST LIMITED PARTNER HOSTESS (WLAX)TRS LLC HYATT NEWPORTER IHG MANAGEMENT (MARYLAND) LLC INTERCONTINENTAL LOS ANGELES DOWNTOWN INTERNATIONAL UNION OF OPERATING ENGINEERS, LU 12 J&J MAINTENANCE, INC. JOBSITE HOSPITALITY, LLC. JOINT APPRENTICESHIP COMMITTEE JONES LANG LASALLE AMERICAS KAISER/PORTLAND PAYROLL CTR KING & GEORGE, LLC L.A. ARENA CO/L.A. LIVE THEATRE (UTILITY) LA LIVE PROPERTIES (UTILITY) LAS VEGAS ARENA MANAGEMENT, LLC LINDE GAS & EQUIPMENT INC. LINQ HOTEL & CASINO LOEWS HOLLYWOOD HOTEL, LLC LOS ANGELES COLD STORAGE LOS ANGELES, COUNTY OF MANDALAY BAY RESORT & CASINO MATS ETC. DBA SOUTHWEST LINEN METRO SERVICES GROUP MGM GRAND HOTEL & CASINO MILLENNIUM BILTMORE HOTEL MISSION SUPPORT AND TEST SERVICES, LLC. MUSIC CENTER NA HOSPITALITY LLC NEW YORK NEW YORK HOTEL & CASINO NEWCASTLE CORP/ EXCALIBUR HOTEL & CASINO OCCIDENTAL COLLEGE OPERATING ENG LOCAL 501 OPERATING ENGINEERS, LOCAL 12 JATT PACIFIC DESIGN CO PALMS CASINO RESORT PARAGON SERVICES ENGINEERING PARBALL CORP (BALLY'S LV) PARIS LAS VEGAS PARK MGM PASADENA HILTON HOTEL PLANET HOLLYWOOD PRIDE INDUSTRIES, INC. PUNDIR GROUP, INC. RALPHS GROCERY CO. RAMPARTS, INC/ LUXOR HOTEL & CASINO RAVEN SERVICES CORPORATION RESORTS WORLD LAS VEGAS, LLC RIO PROPERTIES, INC. D/B/A RITE AID CORPORATION ROCKVIEW DAIRIES, INC. SAHARA LAS VEGAS SAN DIEGO CONVENTION CENTER CORPORATION SAN DIEGO THEATRES, INC. SATELLITE SERVICES, INC. SERVI-TEK ENGINEERING & FACILITY SOLUTIONS (MGRS) SHERATON OPERATING CORPORATION DBA SLS SILVERSTEIN PACIFIC MANAGEMENT CORP SMG/LB CONVENTION CENTER SO NEVADA OE JOURNEYMAN & APPR TRAINING TRUST SO NEVADA OPERATING & MAINT ENG SONESTA REDONDO BEACH LLC SOUTHERN HILLS HOSPITAL AND MEDICAL CENTER, LLC STRATOSPHERE GAMING CORP. STREMICKS HERITAGE STUB HUB CENTER SUNRISE HOSP & MEDI CENTER T5 FACILITIES MANAGEMENT, LLC TBI AIRPORT MANAGEMENT, INC. THE BEVERLY HILTON THE BIZZELL GROUP, LLC (UNIT A) THE COLBURN SCHOOL THE COSMOPOLITAN OF LAS VEGAS THE FLAMINGO LAS VEGAS OPERATI THE KROGER CO THE LINE HOTEL THE SIGNATURE AT MGM GRAND THE VONS COMPANIES INC/SAFEWAY TISHMAN SPEYER PROPERTIES, L.P. TITAN FACILITY SERVICES, LLC TREASURE ISLAND HOTEL & CASINO TRICOM MANAGEMENT INC UG2 LLC VALLEY HOSPITAL MEDICAL CENTER VENETIAN LAS VEGAS GAMING, LLC VINTAGE VEGAS GAMING,INC VIRGIN HOTELS LAS VEGAS VOLKSWAGEN OF AMERICA, INC. W LOS ANGELES WESTWOOD WALDORF ASTORIA BEVERLY HILLS WARNER CENTER ACQUISITIONS PARTNERS LLC WESTGATE LAS VEGAS WESTIN BONAVENTURE HOTEL & SUITE YUKON FIRE PROTECTION SERVICES, INC.ExplanationTxt

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