2024-12-16T13:57:21-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-01-01 440663379 OPERATING ENGINEERS LOCAL 101 HEALTH AND WELFARE PLAN OPER 8167378600 6601 WINCHESTER 250 KANSAS CITY MO 64133 AARON BROWN CO-CHAIR TRUSTEE 8167378600 2024-12-10 1 0 DOUG BERTOSSI P00637990 6123764500 2024-12-10 2023 2024-10-15 13:58:12Z X AARON BROWN 6601 WINCHESTER 250 KANSAS CITY MO 64133 122435234 0 X N/A X 1962 MO PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES OF PARTICIPATING EMPLOYERS. 6 1 0 7 0 0 0 0 56683585 64470661 1063602 -3456849 636499 115043 58383686 61128855 0 0 48948220 47506695 0 0 0 0 0 5930594 4348082 54878814 51854777 3504872 9274078 59839200 77460004 415566 583234 59423634 76876770 PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES OF PARTICIPATING EMPLOYERS. 0 0 PROVISION OF HEALTH AND WELFARE BENEFITS FOR QUALIFIED EMPLOYEES OF THE PARTICIPATING EMPLOYERS. THERE ARE APPROXIMATELY 4,561 ELIGIBLE PARTICIPANTS. 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 X 6 1 0 1 0 0 0 1 0 1 0 0 0 1 0 0 1 0 0 0 X STEPHANIE MCLAUGHLIN 8167375959 6601 WINCHESTER SUITE 250 KANSAS CITY MO 64133 X SCOTT RETTIG UNION TRUSTEE 1.00 0.00 X 0 0 0 AARON BROWN CO-CHAIR TRUSTEE 1.00 40.00 X X 0 181420 25402 BERNARD JACQUINOT MANAGEMENT TRUSTEE 1.00 40.00 X 0 0 0 BRIDGETTE WILLIAMS SEE SCHEDULE O 1.00 40.00 X X 0 0 0 PATRICK O'DONNELL MANAGEMENT TRUSTEE 1.00 40.00 X 0 0 0 JOSHUA DAVIS UNION TRUSTEE 1.00 40.00 X 0 146275 25402 TOM WHITTAKER MANAGEMENT TRUSTEE 1.00 40.00 X 0 0 0 0 327695 50804 0 0 1 0 MARATHON HEALTH 2800 ROCKCREEK PKWY KANSAS CITY KS 64117 MANAGEMENT FEE 1437252 BLUECROSS BLUESHIELD OF KANSAS CITY 2301 MAIN STREET KANSAS CITY MO 64108 CLAIMS PROCESSING 1114082 UMR 115 W WAUSAU AVE WAUSAU WI 54401 CLAIMS PROCESSING 488449 COMPUSYS INC 2156 WEST 2200 SOUTH SALT LAKE CITY UT 84119 ADMINISTRATOR 418763 BLAKE & UHLIG 6803 W 64TH STREET SUITE 300 KANSAS CITY KS 66202 LEGAL 200791 7 CONTRIBUTIONS 525100 64452413 64452413 COLLECTION FEES 525100 18248 18248 64470661 1709352 1709352 56140178 61306379 -5166201 -5166201 -5166201 MISCELLANEOUS INCOME 525100 115043 115043 115043 61128855 64470661 0 -3341806 47506695 1809614 200791 86160 90361 1544309 77045 1118 7615 ADMINISTRATION FEE 504321 PCORI FEE 26748 51854777 10977933 13778909 80761 25591 5059291 12825959 90665 101088 188764 212899 24809919 28786479 16850316 20338308 1781551 1390771 59839200 77460004 102915 343071 312651 240163 415566 583234 X 0 0 0 0 59423634 76876770 59423634 76876770 59839200 77460004 9274078 8179058 0 X 0 1 X 1 0 0 COMMON COLLECTIVE TRUSTS 17806131 F LIMITED LIABILITY COMPANY 2532177 F 20338308 PREPAID CONTRIBUTIONS 58774 RECIPROCITY PAYABLE 181389 240163 X 69217552 8179058 8179058 61038494 90361 90361 61128855 51764416 0 51764416 90361 90361 51854777 PART X, LINE 2: THE VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION (VEBA) TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED AUGUST 10, 1964, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 OR 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 AARON BROWN CO-CHAIR TRUSTEE 0 173914 0 0 0 7506 0 5746 0 19656 0 206822 0 0 JOSHUA DAVIS UNION TRUSTEE 0 134156 0 0 0 12119 0 5746 0 19656 0 171677 0 0 SUBSTANTIAL CONTRIBUTOR CONTRIBUTING EMPLOYER DELINQUENT CONTRIBUTIONS X 20377 20377 1 1 1 SUBSTANTIAL CONTRIBUTOR CONTRIBUTING EMPLOYER DELINQUENT CONTRIBUTIONS X 80711 80711 1 1 1 101088 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION'S DAILY RECORDKEEPING FUNCTIONS ARE HANDLED BY THE MANAGEMENT COMPANY, COMPUSYS, INC. FROM 1/1/2023 THROUGH 9/30/2023 AND EFFECTIVE 10/1/2023, ZENITH AMERICAN SOLUTIONS, INC. ALL EXECUTIVE ORGANIZATION DECISIONS ARE HANDLED BY THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7A THE ASSOCIATION AND THE UNION APPOINT THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B NON-AFFILIATED, DULY ACCREDITED AND INDEPENDENT AUDITING FIRM PREPARES THE NUMERICAL DATA, STAFF PERSONNEL PREPARE PART VI AND SCHEDULE O DISCLOSURE, AND THE COMPLETED FORM IS PRESENTED FOR REVIEW AND SIGNATURE BY THE DULY AUTHORIZED TRUSTEE(S) BEFORE SUBMITTAL TO THE IRS. FORM 990, PART VI, SECTION C, LINE 19 MADE AVAILABLE UPON REQUEST. FORM 990 PART VII, SECTION A, LINE 1A TRUSTEES ARE NOT COMPENSATED BY THE FUND. 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. THE FOLLOWING RELATED ORGANIZATIONS REPORTED COMPENSATION FOR A TRUSTEE LISTED ON THE OPERATING ENGINEERS LOCAL 101 HEALTH FUND: BRIDGETTE WILLIAMS, CO-CHAIR HEAVY CONSTRUCTORS ASSOCIATION OF THE GREATER KANSAS CITY AREA EIN: 44-0563901 FORM 990 ITEM B THE ORGANIZATION IS FILING A 2023 AMENDED RETURN DUE TO COMPLETE INFORMATION NOT AVAILABLE AT THE TIME OF THE ORIGINAL FILING. THE AMENDED RETURN HAS CHANGES TO THE FOLLOWING: 1. FORM 990 - PART IX, STATEMENT OF FUNCTIONAL EXPENSES 2. FORM 990 - PART X, BALANCE SHEET 2. FORM 990 - SCHEDULE D, PART XII, RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH EXPENSES PER RETURN OPERATING ENGINEERS LOCAL 101 PENSION FUND 6601 WINCHESTER STE 250 KANSAS CITY MO 64133 436059213 PROVIDE PENSION BENEFITS MO 401(A) N/A N/A 0 OPERATING ENGINEERS LOCAL 101 VACATION FUND 6601 WINCHESTER STE 250 KANSAS CITY MO 64133 431077518 PROVIDE VACATION BENEFITS MO 501(C)(9) N/A N/A 0 OPERATING ENGINEERS LOCAL 101 APPRENTICE PROGRAM PO BOX 197 PLATTE CITY MO 64079 237048499 APPRENTICE PROGRAM MO 501(C)(3) LINE 2 N/A 0 MONTANA OPERATING ENGINEERS O E & PIPE LINE EMPLOYERS H&W O E H&W LOCAL 9 O E LOCAL #49 O E LOCAL 04 O E LOCAL 101 TRNG O E LOCAL 139 O E LOCAL 150 O E LOCAL 18 H & W FUND O E LOCAL 181 O E LOCAL 234 O E LOCAL 324 O E LOCAL 428 H & W O E LOCAL 513 O E LOCAL 627 O E LOCAL 66 O E LOCAL 965 O E TENNESSEE VALLEY H&W FUND OPERATING ENGINEERS LOCAL 841 AA QUARRY LLC ABSOLUTE CRANE AUDRIE SEELEY & CO B3 CONTRACTORS LLC BRISON EXCAVATING LLC CAPITAL CRANE LLC 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