UPSTATE NEW YORK ENGINEERS HEALTH FUND: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: UPSTATE NEW YORK ENGINEERS HEALTH FUND (EIN 15-0582931)
Tax period: 2022-04-01 to 2023-03-31
Filed: 2024-01-26
IRS object ID: 202400269349300120
Schema version: 2022v5.0
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
Form 990
Schedule D
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-01-26T10:08:10-06:00	ReturnTs
Tax Period End	2023-03-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	131577780	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SCHULTHEIS & PANETTIERI LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	450 WIRELESS BLVD	AddressLine1Txt
City	HAUPPAUGE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11788	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-04-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	150582931	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	UPSTATE NEW YORK ENGINEERS HEALTH FUND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	UPST	BusinessNameControlTxt
Phone	3154921796	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	101 INTREPID LA PO BOX 100 COLVIN	AddressLine1Txt
City	SYRACUSE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	132050100	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	EARL R HALL	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	3154921796	PhoneNum
Signature	2024-01-26	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	EARL	PersonFirstNm
Person Last	HALL	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CAROL WESTFALL	PreparerPersonNm
PTIN	P00539069	PTIN
Phone	6312734778	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DEBORAH SPAULDING	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	101 INTREPID LA PO BOX 100 COLVIN	AddressLine1Txt
City	SYRACUSE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	132050100	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$86,985,705	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1957	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH CARE AND OTHER BENEFITS TO ELIGIBLE PARTICIPANTS.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	17	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$340,998	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$40,050,768	PYProgramServiceRevenueAmt
CY Program Service Revenue	$43,257,247	CYProgramServiceRevenueAmt
PY Investment Income	$5,786,541	PYInvestmentIncomeAmt
CY Investment Income	$1,836,699	CYInvestmentIncomeAmt
PY Other Revenue	$139,332	PYOtherRevenueAmt
CY Other Revenue	$98,679	CYOtherRevenueAmt
PY Total Revenue	$46,317,639	PYTotalRevenueAmt
CY Total Revenue	$45,192,625	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$35,592,588	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$38,758,392	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,701,005	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,786,485	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$824,005	PYOtherExpensesAmt
CY Other Expenses	$653,576	CYOtherExpensesAmt
PY Total Expenses	$38,117,598	PYTotalExpensesAmt
CY Total Expenses	$41,198,453	CYTotalExpensesAmt
PY Revenues Less Expenses	$8,200,041	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,994,172	CYRevenuesLessExpensesAmt
Total Assets BOY	$111,992,521	TotalAssetsBOYAmt
Total Assets EOY	$111,584,065	TotalAssetsEOYAmt
Total Liabilities BOY	$5,892,272	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,773,426	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$106,100,249	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$104,810,639	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH CARE AND OTHER BENEFITS TO ELIGIBLE PARTICIPANTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	TO PROVIDE HEALTH CARE AND OTHER BENEFITS TO ELIGIBLE PARTICIPANTS.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	17	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DEBORAH SPAULDING	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3154921796	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	101 INTREPID LANE	AddressLine1Txt
City	SYRACUSE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	132050100	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
DEBORAH SPAULDING
FUND ADMINISTRATOR	33.00	2.00	Yes (X)	$134,654	$0	$40,934
WILLIAM FEKETE
UNION TRUSTEE	1.00	0.00		$0	$0	$0	Yes (X)
THERON H HOGLE
UNION TRUSTEE	1.00	0.00		$0	$0	$0	Yes (X)
JONATHAN LANSE - EFF 922
UNION TRUSTEE	1.00	0.00		$0	$0	$0	Yes (X)
MICHAEL LYONS
UNION TRUSTEE	1.00	0.00		$0	$0	$0	Yes (X)
GARY SWAIN
UNION TRUSTEE	1.00	0.00		$0	$0	$0	Yes (X)
DANIEL J MCGRAW - THRU 922
CHAIRMAN/UNION TRUSTEE	1.00	0.00		$0	$0	$0	Yes (X)
EARL R HALL - EMPLOYER TRUSTEE
CHAIRMAN - EFF 10/22	1.00	0.00		$0	$0	$0	Yes (X)
EUGENE D HALLOCK III
EMPLOYER TRUSTEE	1.00	0.00		$0	$0	$0	Yes (X)
JAMES LOGAN
EMPLOYER TRUSTEE	1.00	0.00		$0	$0	$0	Yes (X)
DOUGLAS MAY
EMPLOYER TRUSTEE	1.00	0.00		$0	$0	$0	Yes (X)
NICKOLAUS OSINSKI
EMPLOYER TRUSTEE	1.00	0.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$134,654	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$40,934	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
AETNA
151 FARMINGTON AVENUE	HARTFORD	CT	06156	CLAIMS PROCESSOR	$667,877
SEI INV MGMT CORP
1 FREEDOM VALLEY DR	OAKS	PA	19456	INVESTMENT MANAGER	$316,783
NOVA HEALTHCARE ADMINISTRATORS
PO BOX 1534	BUFFALO	NY	14231	CLAIMS PROCESSOR	$277,801
JOSEPH W MCCARTHY & ASSOCIATES
7644 ROUTE 31 WEST	BALDWINSVILLE	NY	13027	PAYROLL AUDITS	$204,975
BLITMAN & KING LLP
433 NORTH FRANKLIN ST	FRANKLIN SQUARE SYRAC	NY	12304	COLLECTION FEES	$171,586

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYERS CONTRIBUTIONS	237310	$39,658,532	$39,658,532
PARTICIPANTS CONTRIBUTION	237310	$3,598,715	$3,598,715

Field	Value	IRS element (for citing)
Total Program Service Revenue	$43,257,247	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,610,101	TotalRevenueColumnAmt
Exclusion	$3,610,101	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$40,019,678	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$41,793,080	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$1,773,402	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,773,402	TotalRevenueColumnAmt
Exclusion	-$1,773,402	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	DELINQ CONTRIB INT / FEES	Desc
Business	237310	BusinessCd
Total Revenue Column	$98,679	TotalRevenueColumnAmt
Related Or Exempt Func Income	$98,679	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$98,679	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$45,192,625	TotalRevenueColumnAmt
Related Or Exempt Func Income	$43,355,926	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,836,699	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$38,758,392	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$175,588	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$971,868	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$330,054	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$218,645	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$90,330	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$169,128	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$59,100	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$337,013	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$174,501	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$162,572	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$74,790	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$142,932	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$6,362	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$86,140	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	REIMB PR, PR TAXES & BE	Desc
Total	-$558,962	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$41,198,453	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,350,021	BOYAmt
EOY	$2,039,252	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$952,681	BOYAmt
EOY	$925,278	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,540,974	BOYAmt
EOY	$4,109,795	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$105,148,407	BOYAmt
EOY	$104,140,168	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$438	BOYAmt
EOY	$369,572	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$111,992,521	BOYAmt
EOY	$111,584,065	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$475,877	BOYAmt
EOY	$455,727	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,416,395	BOYAmt
EOY	$6,317,699	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,892,272	BOYAmt
EOY	$6,773,426	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$106,100,249	BOYAmt
EOY	$104,810,639	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$106,100,249	BOYAmt
EOY	$104,810,639	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$111,992,521	BOYAmt
EOY	$111,584,065	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,994,172	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$5,283,782	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

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

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DUE TO RELATED ORGANIZATIONS	$489,299
CLAIMS PAYABLE AND CLAIMS IBNR	$5,828,400

Field	Value	IRS element (for citing)
Total Liability	$6,317,699	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$39,571,830	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$5,283,782	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$5,283,782	RevenueNotReportedAmt
Revenue Subtotal	$44,855,612	RevenueSubtotalAmt
Investment Expenses Not Incld	$337,013	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$337,013	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$45,192,625	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$39,940,640	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$39,940,640	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$337,013	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$920,800	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$1,257,813	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$41,198,453	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART XII, LINE 4B - OTHER ADJUSTMENTS:	FormAndLineReferenceDesc
Explanation	CHANGE IN CLAIMS PAYABLE & IBNR 920,800.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	DEBORAH SPAULDING	PersonNm
Title	FUND ADMINISTRATOR	TitleTxt
Base Compensation Filing Org	$134,654	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$24,918	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$16,016	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$175,588	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART III - ADDITIONAL INFORMATION	FormAndLineReferenceDesc
Explanation	DEBORAH SPAULDING RECEIVES COMPENSATION AND BENEFITS IN HER CAPACITY AS FUND ADMINISTRATOR OF THIS ENTITY AND THE RELATED PENSION AND SUB FUNDS. COMPENSATION AND BENEFITS ARE PAID BY THIS ENTITY WITH REIMBURSEMENTS MADE ACCORDINGLY, BASED ON THE ALLOCATION PERCENTAGES IN THE CURRENT EXPENSE STUDY. THE ENTITY'S PORTION OF THE EXPENSES ARE 53% OF THE GROSS AMOUNT DETAILED ON SCHEDULE J, PART II - LINE (I).	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
KELLEY HARRIGAN
FAMILY MEMBER	$98,569	EMPLOYMENT	0
CHRIS SPAULDING
FAMILY MEMBER	$74,994	EMPLOYMENT	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 WAS PREPARED IN COORDINATION WITH THE FUND ADMINISTRATOR WHO WORKS FULL TIME FOR THE ORGANIZATION. ONCE COMPLETE, THE FORM WAS PROVIDED TO AND REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION IS AN EMPLOYEE BENEFIT FUND COVERED BY ERISA. THE TRUSTEES HAVE A STATUTORY DUTY UNDER ERISA TO AVOID CONFLICTS AND REPORT THEM AS THEY OCCUR. IN ADDITION, THE FUND'S WRITTEN CONFLICT OF INTEREST POLICY REQUIRES FUND EMPLOYEES TO FULLY AND PROMPTLY DISCLOSE ANY FINANCIAL OR PERSONAL INTEREST THEY HAVE WITH OTHER PARTIES THAT DEAL WITH THE FUND, IN WRITING.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO ALL PARTICIPANTS UPON REQUEST. DOCUMENTS ARE AVAILABLE TO THE PUBLIC TO THE EXTENT REQUIRED BY LAW.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Controlled OrganizationControlledOrganizationInd
UPSTATE NY ENGINEERS PENSION FUND
101 INTREPID LANE	SYRACUSE	NY	132050100	150614642	RETIREMENT BENEFITS TO PARTICIPANTS & BENEFIC	NY	501(A)	N/A	0
IUOE LOCAL 158 TRAINING FUND
5612 BUSINESS AVE	CICERO	NY	130399532	160954711	EDUCATION TO PARTICIPANTS	NY	501(C)3	LINE_10_ORGANIZATION	0
SEE SCHEDULE R - SUPPLEMENTAL INFORMATION

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	SEE SCHEDULE R - SUPPLEMENTAL INFORMATION	BusinessNameLine1Txt

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	SEE SCHEDULE R - SUPPLEMENTAL INFORMATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VII, SECTION A	CERTAIN TRUSTEES LISTED ON FORM 990, PART VII, SECTION A, SERVE AS VOLUNTEERS AND DO NOT RECEIVE COMPENSATION FROM THIS ORGANIZATION OR ANY RELATED ORGANIZATION IN THEIR CAPACITY AS TRUSTEES OF THIS ORGANIZATION. CERTAIN TRUSTEES LISTED ON FORM 990, PART VII, SECTION A DO NOT RECEIVE COMPENSATION FROM THIS ORGANIZATION, BUT DO RECEIVE COMPENSATION FROM A RELATED ORGANIZATION IN THEIR CAPACITY AS EMPLOYEES/OFFICERS OF THAT ORGANIZATION. ACCORDINGLY, THEIR COMPENSATION IS ALREADY REPORTED ON THE FORM 990 OF THE RELATED ORGANIZATION. THE INFORMATION DISCLOSED ON THE ATTACHED SCHEDULE OF RELATED PARTIES IS THAT WHICH WAS AVAILABLE TO THIS ORGANIZATION AT THE TIME OF THIS FILING.
PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS	(A) NAME I U O E LOCAL # 17 OPER. ENG. LOCAL 17 TRAINING.FUND UPSTATE NY OPERATING ENGINEERS LOCAL 158 I U O E LOCAL # 158 TRAINING FUND
PART III & IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS A	PARTNERSHIP OR CORPORATION OR TRUST (A) NAME 22ND CENTURY TECHNOLOGIES INC 4TH GENERATION CONSTRUCTION A & K SLIP FORMING, INC. A CRANE RENTAL LLC A G I CONSTRUCTION, INC. A&J CONSTRUCTION A-1 LAND CARE INC. AA FENCING LLC ABLE RIGGING CONTRACTORS, INC. ACCADIA SITE CONTRACTING, INC. ACCESS ANVIL CORPORATION ACCUBRACE, INC BY DAYTON SUP. AJAY GLASS & MIRROR CO., INC. ALEXSCOE, LLC DBA ATLAS FENCE ALL CRANE RENTAL OF PA., LLC ALLIED POWER SERVICES, LLC ALLMARK SERVICES INC. ALTA EQUIPMENT COMPANY AMERICAN DND, INC. AMERICAN EVERGREEN INC. AMYCO CONSTRUCTION LLC ANASTASI TRUCKING & PAVING CO. ANDERSON EQUIPMENT CO., INC. APOLLO STEEL CORP. A-QUICK PICK CRANE SERVICE INC ASTER OILFIELD SERVICE, INC. ATLANTIC PLANT MAINTENANCE ATLAS TRENCHLESS AUBURN CRANE & RIGGING CO.,INC B B L CARLTON B V R CONSTRUCTION CO INC B W STEEL, INC. BABCOCK UTILITIES, INC. BACRODEC COMMERCIAL CONT LLC BADGER DAYLIGHTING CORPORATION BARNHART CRANE & RIGGING CO. BAY CRANE NORTHEAST, LLC BAY CRANE SERVICE OF CT., INC. BAY CRANE SERVICE OF NJ, INC BEATON (RICK) GRADALL RENTAL BEEMAN (W.) ENTERPRISES INC. BENCHLEY CONTR. & RENTAL BERKEL & CO. CONTRACTORS, INC. BERKSHIRE CRANE & LOGISTICS BETHLEHEM CRANE, LLC BIDCO MARINE GROUP BLUE HERON CONSTRUCTION CO LLC BLUROC, LLC BOLAND'S EXCAVATING & TOPSOIL, BONDED CONCRETE BRENNAN (J.F.) COMPANY, INC. BRUSHCUTTERS, LLC BUFFALO ACADEMY OF SCIENCE - BUFFALO CRUSHED STONE, INC. BUFFALO NIAGARA CONVENTION CTR BUFFALO ZOO BURT CRANE & RIGGING BUTLER CONSTRUCTION GROUP INC C B I SERVICES, LLC. C M H CO., INC. CALLANAN INDUSTRIES, INC. CAMPOBELLO CONSTR. CO., INC. CAPITAL CITY GROUP, INC. CAPITAL CRANEZ LLC CAPPELLA CONSTRUCTION SERVICES CASE BORING CORP. CASPER CONSTRUCTION INC CASTLE BUILDERS SUPPLY CATCO CENTRAL INDUSTRIAL GROUP CENTRAL NEW YORK CONST., INC. CERRONE (MARK), INC. CHRISTINA STEEL, INC. CICCONE (BEN), INC. CIMATO BROTHERS CONSTR'N, INC. CITY OF NIAGARA FALLS CLARK RIGGING & RENTAL CORP CLEAR CREEK LAND SURVEYING LLC CLOVER LEAF NURSERIES, INC. COBLESKILL STONE PRODUCTS INC. COLD SPRING CONSTRUCTION COM COLLINS (D.A.) CONST. CO. CONSTRUCTION RESOURCES CORP CON-TECH CONSTRUCTION TECH INC COSTELLO BLACKTOP PAVING, INC. COVINGTON SERVICES LLC CRANE-HOGAN STRUCTURAL SYSTEMS D & H EXCAVATING INC D J M NARDOZZI D T E ENERGY SERVICES, DANFORTH (JOHN W) SVC.CO.,INC. DANKO DEVELOPMENT CORPORATION DARDRILL, INC. DARLING (HERBERT F.), INC. DARRAH LAND SURVEYING, PLLC DAVIS (ELMER W.), INC. DCMC CONSTRUCTION LLC DEARBORN MID-WEST DELAVAN DEVELOPMENT LLC DELPRINCE (LOUIS) & SON, INC. DESPIRT MOSAIC & MARBLE CO. DESTRO & BROS.CONCRETE CO.,INC DESTRO (C.)DEVELOPMENT CO,INC. DGI-MENARD, INC DICK (P J) INC DIFIORE CONSTRUCTION, INC. DMYLES, INC. DONEGAL CONSTRUCTION CORP DRILL TECH DRILLING & SHORING DUDLEY (JOHN R) CONST. DUN TRANSPORTATION & STRINGING DUNCAN MACHINERY MOVERS, INC. E M I GUIDE RAIL, LLC E.E. CRUZ & COMPANY, INC. EASTWOOD INDUSTRIES, INC. ECONOMY PAVING CO EDBAUER CONSTRUCTION EDGE CIVIL CORPORATION ELDERLEE, INC. EMPIRE DISMANTLEMENT CORP. ENCOMPASS PIPELINE, LLC F P I MECHANICAL INC FAY & WRIGHT EXCAVATING, INC. FERRARO PILE & SHORING, INC. FERREIRA CONTRUCTION FIACCO & RILEY CONSTR., INC. FIACCO (T.J.) CONSTRUCTION,LLC FIVE STAR EQUIPMENT, INC. FLACH CRANE & RIGGING CO. FLACH INDUSTRIES INC. FRIEND COMMERCIAL CONTRACTING GARDEN GROVE CONSTRUCTION GITZEN COMPANIES INC GLOBAL WIND SERVICE INC GO SERVICES LLC GORICK CONSTRUCTION CO., INC. GRACE INDUSTRIES LLC GREGORI CONSTRUCTION INC. GROVE ROOFING SERVICES, INC. HANSON AGGREGATES N Y, INC. HAYDUK ENTERPRISES, INC. HDD COMPANY (THE) HENKELS & MCCOY, INC. HEWITT YOUNG ELECTRIC, LLC HIGHWAY REHABILITATION CO HOGAN GLASS LLC HOHL INDUSTRIAL SERVICES INC HOOKED UP CRANE SERVICE HORTON SERVICES INC. HUDSON VALLEY CRANE, LLC HUNTING VALLEY CONSTRUCTION I C C COMMONWEALTH CORPORATION I W CONSTRUCTION INC. INDEPENDENCE EXCAVATING, INC. INDUSTRIAL CONTRACTING, INC. IROQUOIS ROCK PRODUCTS ITS ENERGY USA INC J & B INSTALLATIONS, INC. J & J CONSTR. & RIGGING, INC. J J P SLIP FORMING, INC. J P HOGAN CORING & SAWING CORP J P W ERECTORS, INC J P W RIGGERS, INC. J&A PLASTERING & STUCCO JACKSON DEMOLITION SERV.,INC. JAMESON ROOFING COMPANY JETT INDUSTRIES, INC. JOHNSON (THOMAS), INC. JOHNSON (WALTER S.)BLDG CO INC JOSALL SYRACUSE, INC. K J J INDUSTRIES, LLC KANDEY COMPANY, INC. KEELER CONSTRUCTION CO INC KELLER (WM.J.)& SONS CONST. KELLER NORTH AMERICA, INC. KEYSTONE FOUNDATION LLC KIEWIT POWER CONSTRUCTORS KILLIAN CONSTRUCTION, LLC. KIM (S.Y.) LAND SURVEYOR, P.C. KIRILA CONTRACTORS, INC KLEINHANS MUSIC HALL KLUG CRANE KRANE'S INC OF CNY KURTZ E'S FIELD SERVICE, INC.. L & D CONSTRUCTION, INC L C P GROUP, INC. L M C INDUSTRIAL CONTRACTORS LAFARGE (NORTH AMERICA) LANEY DIRECTIONAL DRILLING LAUBACKER ENTERPRISES INC. LIFTECH EQUIPMENT COMPANIES LILL (FRANK) & SON, INC. LINDSEY AGGREGATES LOMMA (J.F.), INC. LUIZZI (PETER) & BROS M & C UTILITIES, LLC M R G CRANE & EQUIPMENT LLC MALONE (W.D.)TRUCKING & EXCAV. MALOY (JAMES H.), INC. MAMMOET USA N.E.CORP. MANITOU CONCRETE MANNING, SQUIRES, HENNIG CO. MARCELLUS CONSTRUCTION MARIOTTI SURVEYING & ENG, PC MAROUS BROTHERS CONSTRUCTION MASCARO CONST COMPANY, L.P. MASTER'S EDGE, INC. MAWHINEY TRUCKING, INC. MAXIM CONSTRUCTION SVC CORP MAXIM CRANE WORKS MCVAC ENVIRONMENTAL SERVICES MERLO (CHARLES J) INC. MERUT CONSTRUCTION CORPORATION METRO CONTRACTING & ENVIRNMNTL MICHELS PIPELINE CONST. INC. MID AMERICA ENERGY SERVICES CO MIDWEST STEEL, INC. MILES (H.) ENTERPRISES MILITELLO (E.J.) CONCRETE MILLAWN CIVIL LA, INC. MILLENNIUM CONSTRUCTION, INC. MILTON CAT MONROE TRACTOR . MONTANA OPERATING ENGINEERS MOOSEHEAD HARVESTING INC. MORGAN LINEN SERVICE MORGAN MILLWRIGHT SERVICES LLC MULLINS(JOHN M.)RIGGING & HAUL MURNANE CONSTRUCTION SVCS, INC MURPHY EXCAVATING CORP. NAES CORPORATION NATURAL RESTORATIONS BY LINDA NEW YORK CRANE & EQUIP, INC. NEWPORT NEWS SHIPBUILDING NIAGARA FALLS WATER BOARD NIAGARA FRONTIER CLAY, INC. NIAGARA SITE DEVELOPMENT NICHOLS, LONG & MOORE CONST NICHOLSON CONSTRUCTION CO. NICKY DIGGS EXCAVATION NORLITE CORPORATION NORTH COUNTRY CRANE LLC NORTH EAST RIGGERS/ERECTORS-NY NORTHEAST CONTRACTORS INC. NORTHLAND CONTRACTING, INC. NOVA SITE COMPANY, LLC OAKGROVE CONST INC OHIO OPERATING ENGINEERS (L18) OJIBWAY CONSTRUCTION CORP ONEIDA SALES & SERVICE OTIS MINNESOTA SERVICES OVER & UNDER PIPING CONTRS,INC P L C TRENCHING CO., L.L.C. PALO (FRANCIS J.), INC. PAREENE (ERIC) TRUCKING & EXC. PARKER CONCRETE PLACEMENT INC PARSONS CONSTRUCTORS, INC. PAVILION DRAINAGE SUPPLY PECKHAM MATERIALS CORP. PENHALL COMPANY PERFORMANCE CONTRACTING, INC. PERRAS ENVIRONMNTL CONTROL INC PERRAS EXCAVATING, INC. PERRY (C.D.)& SONS, INC. PG&K ENTERPRISES, INC. PHELPS GUIDE RAIL, INC. PINTO CONSTRUCTION SVCS, INC. POMPEY CONSTRUCTION SVCS., LLC PRECISION CONCRETE PUMPING INC PRECISION INFRASTRUCTURE PROSEED RESTORATION, LLC PUMPCRETE CORPORATION QUALITY STRUCTURES, INC QUEST SERVICES, INC. RAMBOLL AMERICAS INTEGRATED RAMPART HYDRO SERVICES LP RAMSEY CONSTRUCTORS, INC. REALE CONST CO., INC. REO WELDING COMPANY, INC RESE ITHACA LIMITED RICCELLI-NORTHERN CONTRACTING RIFENBURG CONTRACTING CORP. RIG ALL, INC. ROZELL EAST, INC. ROZELL NORTH LLC SABRE DEMOLITION CORPORATION SAM & SON COMPANY SCHMID PIPELINE CONST., INC. SCOTT LAWN YARD, INC. SCRUFARI CONST. CO. SEALAND CONTRACTORS CORP SEAWAY TIMBER HARVESTING, INC. SERVIDONE(J.,JR.)EQUIP & SALES SESSLER BRIDGE, LLC SESSLER WRECKING SEVENSON ENVIRONMNTAL SVCS INC
PART III & IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS A	PARTNERSHIP OR CORPORATION OR TRUST (A) NAME SHAWMUT EQUIPMENT CO., INC SHEEHAN (J.E.) CONTRACT'G CORP SIMPSON & BROWN SKYWORKS, LLC SMUCKER'S SOLAR FOUNDATIONS LLC SOUTHERN OPERATORS HEALTH FUND SOUTHLAND RENDA JV SOUTHPAW FENCING LLC SPAEDER (WM.T.) CO.,INC. SPOTH ENTERPRISES, INC. STATE GROUP INDUSTRIAL (THE) STRUCTURAL SERVICES OF NY, INC SUBSURFACE CONSTRUCTORS, INC. SULLIVAN (M.) CONSTR., INC. SUNBELT RENTALS, INC SUPOR CRANE & RIGGING, LLC SUPREME INDUSTRIES, INC. SURIANELLO GEN'L. CONCRETE SWANSON (J.R.)PLUMBING CO, INC SYRSTONE, INC. TENNESSEE VALLEY OPER ENG TITAN ROOFING, INC. TOM'S MOBILE EQUIPMENT REPAIR TORTO (ALBERT) CONST. CORP. TOWN OF ELBRIDGE TRI-C, INC. TRI-CITY STEEL ERECTORS, INC TRIMBLE SERVICES LLC TRUMBULL CORPORATION TUG HILL ENVIRONMENTAL, LLC TULLY CONSTRUCTION CO., INC. TURK (RICK) TREE SERVICE TUSCARORA CONST CO, INC U C C CONSTRUCTORS, INC. UNION TANK ERECTION, INC. UNITED CIVIL, INC. UPSTATE CONCRETE & CONST., LLC UPSTONE MATERIALS INC. VCNA UNITED MATERIALS LLC VILLAGE OF PHOENIX VIOLET REALTY, INC. / MAIN VIP STRUCTURES, INC. WALO CIVIL, LLC WARD (C.P.), INC. WATSON FARMS, LLC WAY EQUIPMENT SERVICE WENZEL (J.F. & J.P.),INC. WESSON GROUP, LLC (THE) WHITE CONSTRUCTION WHITFORD (L.C.) CO., INC. WILLIAMS PLANT SERVICES WITHERUP CONSTRUCTION CO., INC WOLCOTT CONTRACTING CONSULTING WOODSMITH FENCE CORP Z M K CONSTRUCTION, INC.