CALIFORNIA IRONWORKERS FIELD WELFARE PLAN: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: CALIFORNIA IRONWORKERS FIELD WELFARE PLAN (EIN 95-6042868)
Tax period: 2020-06-01 to 2021-05-31
Filed: 2022-03-14
IRS object ID: 202240739349301514
Schema version: 2020v4.2
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
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-03-14T12:28:27-05:00	ReturnTs
Tax Period End	2021-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	522385296	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LINDQUIST LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5000 EXECUTIVE PARKWAY SUITE 400	AddressLine1Txt
City	SAN RAMON	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94583	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	956042868	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CALIFORNIA IRONWORKERS FIELD WELFARE	BusinessNameLine1Txt
Business Name Line2	PLAN	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CALI	BusinessNameControlTxt
Phone	6267927337	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	131 N EL MOLINO AVENUE NO 330	AddressLine1Txt
City	PASADENA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91101	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAVID OSBORNE	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	6267927337	PhoneNum
Signature	2022-03-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DAVID	PersonFirstNm
Person Last	OSBORNE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOSEPH M THIERMANN	PreparerPersonNm
PTIN	P01066616	PTIN
Phone	9252779100	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	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GREG MCCLELLAND	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	131 N EL MOLINO AVE 330	AddressLine1Txt
City	PASADENA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91101	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$199,920,750	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	IRONWORKERBENNY.COM	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1963	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS.	ActivityOrMissionDesc
Voting Members Governing Body	18	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	903	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$207,872,952	PYProgramServiceRevenueAmt
CY Program Service Revenue	$196,608,989	CYProgramServiceRevenueAmt
PY Investment Income	$3,645,489	PYInvestmentIncomeAmt
CY Investment Income	$3,311,761	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$211,518,441	PYTotalRevenueAmt
CY Total Revenue	$199,920,750	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$197,810,179	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$186,610,883	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,954,181	PYOtherExpensesAmt
CY Other Expenses	$5,028,090	CYOtherExpensesAmt
PY Total Expenses	$202,764,360	PYTotalExpensesAmt
CY Total Expenses	$191,638,973	CYTotalExpensesAmt
PY Revenues Less Expenses	$8,754,081	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$8,281,777	CYRevenuesLessExpensesAmt
Total Assets BOY	$280,928,025	TotalAssetsBOYAmt
Total Assets EOY	$295,368,908	TotalAssetsEOYAmt
Total Liabilities BOY	$221,347,817	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$227,893,958	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$59,580,208	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$67,474,950	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	PROVIDED MEDICAL, HOSPITAL, LIFE, VISION, PRESCRIPTION DRUGS, DENTAL AND OTHER BENEFITS TO ACTIVE AND RETIREE 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	Yes (1)	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	0	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	0	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	230	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	903	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	18	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	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	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	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	IRONWORKER EMPLOYEES BENEFIT CORP	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6267927337	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	131 N EL MOLINO AVE 330	AddressLine1Txt
City	PASADENA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91101	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
VIDAL ZAMBRANO
TRUSTEE	1.00	Yes (X)	$0	$0	$0
RICH MARTINI
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DONALD ZAMPA
UNION CHAIRMAN	1.00	Yes (X)	$0	$0	$0
DANIEL WELSH
TRUSTEE	1.00	Yes (X)	$0	$0	$0
CHARLES KREBS
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DENNIS ANDERSEN
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DAVE MCEUEN
TRUSTEE	1.00	Yes (X)	$0	$0	$0
GREG MCCLELLAND
MANAGEMENT CHAIRMAN	1.00	Yes (X)	$0	$0	$0
CHARLES HERNANDEZ
TRUSTEE	1.00	Yes (X)	$0	$0	$0
KARL PINEO
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JEFF MCEUEN
TRUSTEE	1.00	Yes (X)	$0	$0	$0
MICHAEL VLAMING
TRUSTEE	1.00	Yes (X)	$0	$0	$0
RICHARD BARBOUR
TRUSTEE	1.00	Yes (X)	$0	$0	$0
DYLAN OLSON
TRUSTEE	1.00	Yes (X)	$0	$0	$0
KEITH HARKEY
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JESS CASTANEDA
TRUSTEE	1.00	Yes (X)	$0	$0	$0
BEAU COLEMAN
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JASON SANGSTER
TRUSTEE	1.00	Yes (X)	$0	$0	$0
SEE SCHEDULE O FOR COMPENSATION
PAID BY RELATED ORGANIZATIONS	0.00	Yes (X)	$0	$1	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	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
IRONWORKERS EMPLOYEES BENEFITS CORP
N EL MOLINO AVE 330	PASADENA	CA	91101	PLAN ADMINISTRATION	$2,990,124
ANTHEM BLUE CROSS LIFE & HEALTH
2155 OXNARD STREET	WOODLANDS HILLS	CA	91367	ASO FEES	$2,046,564
DELTA DENTAL OF CALIFORNIA
17871 PARK PLAZA DRIVE SUITE 200	CERRITOS	CA	90703	ASO FEES	$550,693
THE SEGAL COMPANY
100 MONTGOMERY STREET STE 500	SAN FRANCISCO	CA	94104	ACTUARIAL	$282,244
OPTUM RX
2300 MAIN STREET	IRVINE	CA	92614	CLAIM PROCESSING FEES	$272,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	11	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	900099	$178,071,454	$178,071,454
RETIREE AND PARTICIPANT CONTRIBUT	900099	$17,481,917	$17,481,917
GOV'T COBRA PREM REIMB.	900099	$842,568	$842,568
OTHER INCOME	900099	$213,050	$213,050

Field	Value	IRS element (for citing)
Total Program Service Revenue	$196,608,989	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,018,544	TotalRevenueColumnAmt
Exclusion	$2,018,544	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,293,217	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,293,217	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,293,217	TotalRevenueColumnAmt
Exclusion	$1,293,217	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$199,920,750	TotalRevenueColumnAmt
Related Or Exempt Func Income	$196,608,989	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,311,761	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$186,610,883	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$3,026,576	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$210,910	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$115,569	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$56,760	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$377,621	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$399,077	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$368,307	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$265,450	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$9,958	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$8,063	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$58,455	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$131,344	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$191,638,973	TotalAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$23,810,746	BOYAmt
EOY	$24,136,223	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$90,596	BOYAmt
EOY	$83,389	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$256,695,886	BOYAmt
EOY	$270,846,738	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$191,000	BOYAmt
EOY	$191,000	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$139,797	BOYAmt
EOY	$111,558	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$280,928,025	BOYAmt
EOY	$295,368,908	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$334,348	BOYAmt
EOY	$271,540	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$221,013,469	BOYAmt
EOY	$227,622,418	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$221,347,817	BOYAmt
EOY	$227,893,958	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	$59,580,208	BOYAmt
EOY	$67,474,950	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$59,580,208	BOYAmt
EOY	$67,474,950	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$280,928,025	BOYAmt
EOY	$295,368,908	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$8,281,777	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$387,035	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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 (5 entries)

DescDesc	AmtAmt
ESTIMATED LIABILITY FOR MEDICAL, HOSPITAL, VISION PLAN AND DENTAL CLAIMS	$47,707,000
ESTIMATED LIABILITY UNDER GROUP INSURANCE CONTRACTS	$6,658,000
ESTIMATED FUTURE BENEFITS BASED ON PARTICIPANTS' HOUR BANK PLAN	$59,800,000
BENEFIT IMPREST ACCOUNTS AND OTHER	$132,099
SUPPLEMENTAL RETIREMENT BENEFIT LIABILITY	$113,325,319

Field	Value	IRS element (for citing)
Total Liability	$227,622,418	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$199,476,955	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$387,035	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$387,035	RevenueNotReportedAmt
Revenue Subtotal	$199,863,990	RevenueSubtotalAmt
Investment Expenses Not Incld	$56,760	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$56,760	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$199,920,750	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$190,814,213	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$190,814,213	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$56,760	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$768,000	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$824,760	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$191,638,973	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

THE PLAN'S ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF MAY 31, 2021, 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. THE PLAN'S ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2018.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

CHANGE IN BENEFIT OBLIGATIONS 768,000.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ORGANIZATION HAS CONTRACTED WITH THE IRONWORKERS EMPLOYEES' BENEFIT CORPORATION, INC. (IEBC), TO PROVIDE ADMINISTRATIVE SERVICES FOR THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR OF THE IEBC BEFORE FILING THE FORM 990 WITH THE IRS AND AFTER APPROVAL OF THE AUDITED FINANCIAL STATEMENTS BY THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY COVERS ALL TRUSTEES OF THE PLAN. THE BOARD OF TRUSTEES HAS DISCRETIONARY AUTHORITY TO DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS AND TO VOTE ON THE PROPOSED TRANSACTION OR AGREEMENT. SUCH DETERMINATIONS ARE MADE WITHOUT THE INPUT OR PARTICIPATION OF THE CONFLICTED INDIVIDUAL.
FORM 990, PART VI, SECTION C, LINE 19	ORGANIZATIONAL DOCUMENTS, FINANCIAL INFORMATION, AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE BY APPOINTMENT AT THE EXECUTIVE DIRECTOR'S OFFICE.
PART VII, SECTION A, LINE 1A	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 ORGANIZATIONS. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE TRUST OFFICE.
FORM 990 PART XII - LINE 2B AND 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 PRIOR YEAR.
FORM 990, PART V, LINE 2A:	THE TRUST HAS NO EMPLOYEES. THE TRUST ISSUED W-2'S TO PARTICIPANTS THAT RECEIVED DISABILITY BENEFITS OR DISTRIBUTIONS FROM THE SUPPLEMENTAL RETIREMENT BENEFIT LIABILITY ACCOUNT DURING YEAR ENDED MAY 31, 2021.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (17 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd
CALIFORNIA IRONWORKERS FIELD PENSION TRUST
131 N EL MOLINO AVENUE SUITE 330	PASADENA	CA	91101	956042866	TO PROVIDE PENSION BENEFITS TO IRONWORKERS PARTICIPANTS	CA	401 (A)	NONE	N/A	0
CALIFORNIA FIELD IRONWORKERS LABOR MANAGEMENTS CO-OP TRUST
990 RESERVE DRIVE SUITE 104	ROSEVILLE	CA	95678	943168117	TO PROMOTE RELATIONS BETWEEN MANAGEMENT AND LABOR	CA	501 (C)	NONE	N/A	0
CALIFORNIA FIELD IRON WORKERS VACATIONPERSONAL TIME OFF (PTO) PLAN
131 N EL MOLINO AVENUE SUITE 330	PASADENA	CA	91101	956042867	TO PROVIDE VACATION BENEFITS TO IRONWORKER PARTICIPANTS	CA	501 (C)	NONE	N/A	0
CALIFORNIA FIELD IRONWORKERS APPRENTICE TRAINING & JOURNEYMAN RETRAINING
131 N EL MOLINO AVENUE SUITE 330	PASADENA	CA	91101	956042917	TO PROVIDE TRAINING TO IRONWORKERS APPRENTICES	CA	501 (C)	NONE	N/A	0
IRONWORKERS WORKERS COMPENSATION TRUST
131 N EL MOLINO AVENUE SUITE 330	PASADENA	CA	91101	436895772	TO PROVIDE ASSISTANCE TO IRONWORKERS REGARDING WORKERS COMPENSATION	CA	501 (C)	NONE	N/A	0
CALIFORNIA FIELD IRON WORKERS ADMINISTRATIVE TRUST
1909 CAPITOL AVE STE 202	SACRAMENTO	CA	95811	946313717	TO PROMOTE WORK OF THE FIELD IRONWORKERS INDUSTRY	CA	501 (C)	NONE	N/A	0
CIECDCIW MARKET RETENTION COMMITTEE
990 RESERVE DRIVE SUITE 104	ROSEVILLE	CA	95678	680414047	TO ACTIVELY PARTICIPATE IN THE ENHANCEMENT OF UNIONIZED CONSTRUCTION	CA	501 (C)	NONE	N/A	0
CALIFORNIA IRONWORKERS FIELD DEFINED CONTRIBUTION PENSION TRUST FUND
131 N EL MOLINO AVENUE SUITE 330	PASADENA	CA	91101	953304279	TO PROVIDE FINANCIAL ASSISTANCE UPON RETIREMENT.	CA	401 (A)	NONE	N/A	0
IRONWORKERS WORKERS LOCAL #75
950 E ELWOOD ST	PHOENIX	AZ	85040	860029434	MEMBER REPRESENTATION	AZ	501(C)(5)	NONE	N/A	0
IRONWORKERS WORKERS LOCAL #118
2840 EL CENTRO RD	SACRAMENTO	CA	95833	940340157	MEMBER REPRESENTATION	CA	501(C)(5)	NONE	N/A	0
IRONWORKERS WORKERS LOCAL #155
5407 E OLIVE AVE 106	FRESNO	CA	93727	940578605	MEMBER REPRESENTATION	CA	501(C)(5)	NONE	N/A	0
IRONWORKERS WORKERS LOCAL #229
5155 MERCURY POINT	SAN DIEGO	CA	92111	330281624	MEMBER REPRESENTATION	CA	501(C)(5)	NONE	N/A	0
IRONWORKERS WORKERS LOCAL #377
570 BARNEVELD AVE	SAN FRANCISCO	CA	94124	940577195	MEMBER REPRESENTATION	CA	501(C)(5)	NONE	N/A	0
IRONWORKERS WORKERS LOCAL #378
3120 BAYSHORE RD	BENICIA	CA	94510	950577193	MEMBER REPRESENTATION	CA	501(C)(5)	NONE	N/A	0
IRONWORKERS WORKERS LOCAL #416
PO BOX 1166	NORWALK	CA	90651	951141502	MEMBER REPRESENTATION	CA	501(C)(5)	NONE	N/A	0
IRONWORKERS WORKERS LOCAL #433
17495 HURLEY STREET EAST	INDUSTRY	CA	91744	951272140	MEMBER REPRESENTATION	CA	501(C)(5)	NONE	N/A	0
DISTRICT COUNCIL OF IRONWORKERS OF THE STATE OF CA AND VICINITY
1660 SAN PABLO AVENUE ROOM C	PINOLE	CA	94564	941252975	MEMBER REPRESENTATION	CA	501(C)(5)	NONE	N/A	0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	IRONWORKERS EMPLOYEES' BENEFIT CORPORATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	131 N EL MOLINO AVENUE SUITE 330	AddressLine1Txt
City	PASADENA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91101	ZIPCd

Field	Value	IRS element (for citing)
EIN	953084599	EIN
Primary Activities	PAYS COMMON ADMINISTRATIVE EXPENSES	PrimaryActivitiesTxt
Legal Domicile State	CA	LegalDomicileStateCd
Entity Type	C	EntityTypeTxt
Ownership	0.56000	OwnershipPct
Controlled Organization	Yes (1)	ControlledOrganizationInd

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	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	IRONWORKERS EMPLOYEES' BENEFIT CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	P	TransactionTypeTxt
Involved	$5,029,000	InvolvedAmt
Method Of Amount Determination	BASED ON A COST ALLOCATION STUDY	MethodOfAmountDeterminationTxt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS:

THE FILING ORGANIZATION IS A HEALTH AND WELFARE PLAN THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF MAY 31, 2021, THERE ARE APPROXIMATELY 527 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 ORPORATION 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 AND K EARTH MOVERS INC AAA FENCE CO INC AC DELLOVADE INC ACC WEST COAST LLC ACCO ENGINEERED SYSTEMS ACERO REINFORCING ACSS INC ADAMS AND SMITH INC ADF INTERNATIONAL INC DBA ADF ADF STRUCTURAL STEEL INC ADVANCED REBAR PLACERS INC AE SOLUTIONS LLC AECOM ENERGY AND CONSTRUCTION AHLBORN STRUCTURAL STEEL INC AKIMA CONSTRUCTION SERV LLC ALAMEDA CONST SERVICES INC ALB INCORPORATED ALIMAK HEK INC ALL AMERICAN IRONWORKS ALL STAR POST TENSION ALLIANCE INDUSTRIAL GROUP INC ALLIED STEEL CO INC ALTA ENGINEERING GROUP INC ALTA FENCE AMBER STEEL CO AMENTUM SERVICES INC AMERICAN BRIDGE DIVISION AMERICAN STEEL PLACERS INC AMERICAN STL AND STWYS INC ANCO IRON AND CONSTRUCTION ANNING JOHNSON COMPANY ARB INC ARCHITECTURAL GLASS AND ALU ARCHITECTURAL UNLIMITED BLD CO ARKTOS INCORPORATED ARRAYCON INC ARROW SIGN COMPANY ARROWHEAD STEEL ARVEL STEEL ASBURY STEEL INC ASIA GENERAL CONTRACTORS INC ASSOCIATED CRANE LLC ASSOCIATED REBAR INC ATLAS MOBILE WELDING AND FAB ATLAS ORNAMENTAL IRON WORKS AXIOM GROUP AZ-TEC ERECTORS AZCO INC B AND M CONTRACTORS INC B METAL FABRICATION INC BABCOCK AND WILCOX CONSTRUCTION BAILEY FENCE CO BAJA CONSTRUCTION INC BANDF ELECTRIC LLC DBA BANDF CONST BANNON CONSTRUCTION INC BAPKO METAL INC BARBEES WELDING BARIN GROUP LLC BARKER STEEL CONSTRUCTION INC BARNHART CRANE AND RIGGING CO BASSETT ARCHITECTURAL LP BAY ENGINEERING LLC BEI STEEL INC BENCHMARK STEEL INC BENSON INDUSTRIES INC BERKELEY CEMENT INC BESAM WEST INC BF STEEL INC BHI ENERGY SPECIALTY SERVICES BIG VALLEY METALS BIGGE CRANE AND RIGGING CO BLUE STATE STEEL INC BMD SERVICES INC BNC CONTRACTORS BOGH ENGINEERING INC BRAGG CRANE AND RIGGING INC BROWN STEEL FABRICATION INC BT MANCINI CO INC CA BUILDING SPECIALTY SYSTEMS INC BUMGARNER LLC BY DESIGN STEEL SERVICES BYROM DAVEY INC BYRON EPP INC C AND N REINFORCING INC CA BUCHEN CORP CA DEPARTMENT OF CORRECTION CABRILLO CRANE AND RIGGING CAL I-W APPR TRAINING PROGRAM CAL IRONWORKS INC CALCO FENCE INC CALCOAST STEEL INC CALIF ENG CONT INC CALIFORNIA CONSTRUCTORES CALIFORNIA CUSTOM METALS INC CALIFORNIA ERECTORS INC CALIFORNIA SKATE PARKS CAMBLIN STEEL SERVICE INC CAMERON MASONRY CANDK STRUCTURAL STEEL CANYON ELECTRIC COMPANY INC CANYON STEEL FABRICATORS INC CARLOS WELDING INC CCDS INC DBA INDUSTRIAL DOOR CE TOLAND AND SON CECAL ENTERPRISES INC CENTRAL VALLEY REINFORCING INC CHANG STEEL INC CHANNEL ISLANDS STRUCTURES CHERNE CONTRACTING CORPORATION CHICAGO FLYHOUSE INC CICERO ENGINEERING INC CIVIL WORKS CORP CLARK PACIFIC CLARK STEEL FABRICATORS INC CMB STRUCTURES INC CMC REBAR WEST CMC REBAR-NORTHERN CMC STEEL FABRICATORS INC DBA CMF INC COASTLINE STEEL AND CONST INC COMMERCIAL EXTERIOR INC COMPASS BUILDERS INC COMPASS EQUIPMENT SERV OF NV CONCORD IRON WORKS CONDOR INC CONSTRUCTION CONTRACTORS CORP CONXTECH CONSTRUCTION INC COOK ERECTORS INC CORE ERECTORS DBA CORE INSTALL CORESLAB STRUCTURES CORESLAB STRUCTURESARIZ INC CORONA STEEL INC CORONA STUD AND DECK LLC COWELCO CRANE RENTAL SERVICE INC CRANEVEYOR CORP CROWN CORR INC CROWN IND ENG CROWN STEEL INC CUNDIFF STL FAB AND EREC CUSTOM DESIGN IRON WORKS INC CUSTOM IRON CORPORATION D JOHN ROSER INC DANNYS CONSTRUCTION CO INC DAVNER CONST AND ENGINEERING SRV DCIW CIEC SAFETY INSTITUTE DELTA IRONWORKS DELTA STEEL CONSTRUCTION DEPT OF WATER AND POWER DERR AND GRUENEWALD CONST LLC DERR AND ISBELL CONSTRUCTION DESERT CONCEPTS CONST INC DETAIL GENERAL DBA DETAIL IW DETENTION EQUIPMENT SPEC INC DEXTERITY PLACING STL SERVICES DH BLATTNER AND SONS INC DISTRICT COUNCIL OF IRONWORKRS DIVERSIFIED METAL WORKS DMZ BUILDERS DOLAN CONCRETE CONST DORAL CORPORATION DRAGADOS-FLATIRON JV DRILL TECH DRS REBAR INC DURA ART STONE DYWIDAG SYSTEMS INTL INC ECKLES CONSTRUCTION INC EE GILBERT CONSTRUCTION INC EIDE INDUSTRIES INC ELITE TERMINAL SERVICES ENCLOS CORP ESG INTERNATIONAL EVAN CORPORATION F G CONCRETE FABRITEC STRUCTURES LLC FACILITIES ENGINEERING FERANDELL TENNIS COURTS INC FIGUEROA IRON WORKS INC FINE STEEL PRODUCTS INC FINNCO SERVICES INC FLATIRON WEST INC FLORIAN INDUSTRIES INC FOSBEL INC FOUR STAR ERECTORS INC FREDRICK TOWERS INC FRONTIER-KEMPER-TUTOR PERINI FUSE EQUIPMENT LLC FW STRUCTURAL STEEL G AND C EQUIPMENT CORPORATION G E S SHEET METAL INC GAMMA REBAR GARY RAUB ASSOCIATES GENERAL CONSOLIDATED CONST INC GENESIS IRON WORKS GENESIS ONE GROUP GENESYS INDUSTRIAL CORPORATION GENISA IRON INC DBA DM IRNWRKS GERONIMO CONCRETE INC GGG DEMOLITION INC GLAZIER STEEL INC GLOBAL MODULAR INC GLOBAL SCAFFOLD CONST SERVICE GMZ ENGINEERING INC GOEBEL CONSTRUCTION INC GOLD COAST ERECTORS INC GOLDEN GATE BRIDGE-HIWY GOLDEN STATE BRIDGE INC GOLDEN STATE STEEL AND STAIR INC GOLIATH STEEL INC GRAND BRIDGE INC GRANITE INDUSTRIAL INC GTE METAL ERECTORS HALBERT BROTHERS INC HANSFORD IND DBA VIKING STEEL HARDER MECHANICAL CONTRACT INC HARRIOTT CONTRACTING LLC HARRIS REBAR LAS VEGAS HARRIS REBAR NORTHERN CA HARRIS REBAR SO CAL HASKELL CORPORATION HEHLCO INC HERRICK CORP HILL CRANE SERVICE INC HMI CONSTRUCTION SERVICE HORETH CONSTRUCTION CORP HORIZON UNDERGROUND INC HOUALLA ENTERPRISES DBA METRO HOUSE OF STAINLESS STEEL INC HUNT CONSTRUCTION GROUP INC IAN THOMAS GROUP INC IBS USA INC IMPERIAL STEEL ERECTORS INC INFINITY METALS INNOVATIVE FENCE INC INTEGRITY REBAR PLACERS INTEGRO BUILDING SYSTEM USA INTERAMERICA STAGE INC INTERNATIONAL INDUSTRIAL CONT INTERNATIONAL IRON IRONSTONE METAL WORKS INC IRONWORKERS LOCAL 433 IRONWORKERS LOCAL APT 75 IRONWORKERS LOCAL APT 118 IRONWORKERS LOCAL APT 155 IRONWORKERS LOCAL APT 229 IRONWORKERS LOCAL APT 377 IRONWORKERS LOCAL APT 378 IRONWORKERS LOCAL APT 416 IVERSON STEEL AND ERECTION INC J D HOWARD AND COMPANY LLC JA SANDERS CONSTRUCTION JAMES HEWATT INC JC METAL SPECIALISTS INC JD BERGLUND GROUP JD STEEL CO INC JD2 INCORPORATED JETTSYN IRON JOBSITE STUD WELDING INC JONES SIGN CO INC JOSEPH J ALBANESE INC JUNIOR STEEL CO KAYLAKE REINFORCING INC KIEWIT INFRASTRUCTURE WEST CO KING WIRE PARTITIONS INC KINGS BRASS AND IRON WORKS INC KLASSIC ENGINEERING AND CONS INC KSJV3 INC DBA FIVE STAR FENCE KSM CONSTRUCTION INC KSM STRUCTURAL STEEL KSU CORPORATION KWAN WO IRONWORKS INC LA PROPOINT LA REBAR WELDING INC LA STEEL SERVICES INC LALLY STEEL INC LASHUA WELDING AND FLEET SERVICE LB CONSTRUCTION INC LEE MACHINERY MOVERS INC LEES IMPERIAL WELD INC LEGACY REINFORCING STEEL LLC LILJA CORP LINDEN STEEL AND CONSTRUCTION LISKA CONSTRUCTORS INC LIVE ACTION GENERAL ENG INC LUCAS BUILDERS INC LUKENS CERTIFIED WELDING LVH ELECTRIC INC DBA LVH ENTERTAINMENT SYSTEMS

SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS (CONTINUED):

M BAR C CONSTRUCTION INC M M V CONSTRUCTION CO M V C ENTERPRISES INC DBA MA MORTENSON COMPANY MAC STEEL INC MAD STEEL INC MAGNUM FENCE AND SECURITY INC MAGNUM STEEL LLC MANCIAS STEEL CO MAR METALS INC MARCO CRANE AND RIGGING CO MARMOLEJO CONTRACTORS INC MARTIN IRON WORKS INC MARTINEZ STEEL CORP MARVELLA STEEL PLACERS MAS METALS MASTHEAD INTERNATIONAL INC MAXIM CRANE WORKS LP MAYA STEEL FABRICATION MC INDUSTRIAL INC MCDONOUGH CONSTRUCTION RENTALS MCKEON DOOR OF NEVADA INC MCKEON DOOR WEST INC MCMAHON STEEL CO INC METAL FAB INDUSTRIAL IRONWORKS METALSET INC MGM CONSTRUCTION INC MIDSTATE BARRIER INC MIDWEST STEEL INC MIKE RUSSELL CONSTRUCTION INC MILCO CONSTRUCTORS MISSION CITY REBAR INC MISSION SUPP AND TEST SERV LLC MJ CONSTRUCTION DEVELOPMENT MOEN IRON INC MONROY STEEL INC MONTEREY BAY DBA ORTIZ CONST MORRIS-SHEA BRIDGE COMPANY INC MOUNTAIN CRANE SERVICE LLC MR CRANE INC MRC DEVELOPMENT INC MUHLHAUSER STEEL INC MVC ENTERPRISES INC DBA NAES POWER CONTRACTORS NATIONAL MACHINERY AND CONVEYOR NATIONAL METAL FABRICATORS NEVADA PREFAB ENG INC NEXT CENTURY REBAR LLC NICHOLSON D W CORP NICIOLI CONSTRUCTION NO CALIFORNIA CONST TRAINING NOOTER CONSTRUCTION CO NORTH COAST STEEL NORTHERN NEVADA REBAR NORTHERN STEEL INC NORTHERN STRUCTURAL INC NR DEVELOPMENT INC NSA CONSTRUCTION GROUP INC O P STEEL OBRIEN STEEL ERECTORS INC OLSEN-BEAL ASSOCIATES OLSON AND CO OLSON PRECAST CO OLSON WAGNER CONSTRUCTION INC ORANGE COUNTY ERECTORS PACECO CORP PACIFIC ERECTOR PACIFIC STAIR CO PACIFIC STEEL GROUP PALM STEEL INC PARADISE REBAR INC PARAMOUNT BUILDERS INC PARSONS STEEL BUILDERS PAZ-FAIRFAX STEEL INC PERFORMANCE MECHANICAL INC PERIMETER SECURITY GROUP LLC PERMASTEELISA NO AMERICA CORP PLAS-TAL MFG COMPANY PLAY FOUNDATIONS INC PRE-FAB BUILDERS INC PRECISION CONTRACTORS INC PRECISION SURVEILLANCE CORP PRO BEL USA INC PRO STEEL ERECTORS INC PROTECH THEATRICAL SERV INC QLM INC QSB CONSTRUCTION QUALITY ERECTORS AND CONST QUALITY REBAR INC QUALITY REINFORCING INC R AND D STEEL INC R C J AND ASSOCIATES INC RAFFIS METAL DESIGN RAMI DESIGNS INC RANGEL STEEL INC RAZMIK TARKHANIAN RCCI DBA RAMIREZ COMPANY REBAR ENGINEERING INC REBAR INTERNATIONAL INC RED CEDAR STEEL SOUTHWEST INC REFLECTION WINDOW COMPANY LLC RELIABLE STEEL INC RENO IRON WORKS REPUBLIC IRON WORKS RH CONCRETE INC RICHINS CONSTRUCTION RJS AND ASSOCIATES INC ROMAK IRON WORKS RONALD R NELSON CONTRACTOR INC ROSENDIN ELECTRIC INC ROUCH REBAR ROYAL CONSTRUCTION AND BUILD INC ROYAL IRON WORKS INC RR LEONARD CO S AND H WELDING CO INC SACRAMENTO SIERRA BLDG AND CONST SAFEGUARD US INC SALINAS STL BUILDERS INC SAN DIEGO STEEL ERECTORS SAN JOAQUIN STEEL CO SAN MATEO ART I-W INC SARENS USA INC DBA SARENS SCHROEDER IRON CORPORATION SCHUFF STEEL SCHULTZ INDUSTIRAL SERVICES SCHWAGER DAVIS INC SCOTT FENCE SDV SERVICES INC SEELE INC SEMPER FI REBAR CORP SHEEDY DRAYAGE COMPANY SHEPARD STEEL CO INC SHIMMICK - CEC JOINT VENTURE SHIMMICK CONSTRUCTION SHIMMICK-DANNYS JV SHIMMICK-FCC-IMPREGILO JV SHIPLEY REBAR INC SHORELINE CONSTRUCTION INC SIERRA STEEL ERECTORS INC SITE CONSTRUCTORS INC SJN BUILDERS INC SKANSKA TRAYLOR SHEA A JV SKYLINE STEEL ERECTORS SKYLINE STEEL INC SKYMASTER INC SME INDUSTRIES SO-CAL STRUCTURAL STEEL FAB SOMERS OREAR AND STEPHAN SONOMA REINFORCING INC SOUTH BAY IRON INC SOUTH BAY STEEL ERECTORS SOUTHERN FOLGER CONTR INC SOUTHERN FOLGER DET EQUIP CO SOUTHERN HEMISPHERE SHADES INC SOUTHERN STEEL CO-PHELPS SOUTHWEST METALSMITHS INC SPANISH SPRINGS CONSTRUCTION STAGECRAFT INDUSTRIES INC STANDARD STEEL LTD STANTRU RESOURCES INC STEEL CRAFT INC STEEL FINISHERS LLC STEEL GIRDER LLC STRUCTURAL TECHNOLOGIES LLC SUMMIT ERECTORS INC SUMMIT STEEL WORKS CORP SUNSET ERECTORS INC SURF CITY STEEL INC SURI STEEL INC SWINERTON BUILDERS T A C STEEL ERECTORS T AND M MANUFACTURING INC TAHLEQUAH REBAR INC TC STEEL TECHNION CONTRACTORS TCI INC TEICHERT ENERGY AND UTILITIES TEPCOGLASS LLC TEXAS SCENIC COMPANY INC THE CONCO COMPANIES THE DOOR CREW INC THE GOLDEN REBAR THE MCINTYRE COMPANY THE SMITH COMPANY INC THEISEN STEEL INC TILBURY CONSTRUCTORS TIS INC TLK STEEL INC TOMS METAL SPECIALISTS INC TOP STEEL ERECTORS INC TROYS ORN IRON DBA ROD CONST TUTOR PERINI CORP TUTOR PERINI-O AND G A JV TUTOR SALIBA TYLER REINFORCING STEEL UNIFIED FIELD SERVICES CORP UNION ERECTORS LLC UNITED MISC AND ORNAMENTAL STEEL UNITED RIGGERS AND ERECTORS INC UPLAND CONTRACTIGN CO INC UPLAND CONTRACTING CO INC URSTEEL INC USA HOIST CO INC USA SHADE AND FABRIC STRUCTURES UST TESTING SERVICES INC VALLEY STEEL LLC VECTRUS SYSTEMS CORPORATION VERTICAL CONST ERECTORS LLC VETERAN CRANE VIKING STRUCTURAL INC VISTA STEEL COMPANY W AND W STEEL ERECTORS LLC W CONTRACTING CORPORATION WADE METAL PRODUCTS INC WALBRIDGE EQUIPMENT INSTALL WALSH-SHEA CORRIDOR CONSTRUCT WALTERS AND WOLF PRECAST WASHINGTON IRON WORKS INC WCW INC WENGER TRAFFIC CORPORATION WEST COAST ERECTORS CO INC WEST COAST MAINTENANCE LLC WEST COAST REINFORCING WEST COAST STEEL ERECTORS INC WEST WIND REINFORCING LLC WESTCO IRON WORKS WESTERN STEEL ERECTORS INC WESTERN WATER FEATURES WESTSIDE STEEL ERECTORS INC WHITE CONSTRUCTION INC WHITMORE STEEL INC WILKENS BROS INC WILLKOM INC WOLVERINE FENCE COMPANY INC WOODLAND WELDING WORKS WORLEY INDUSTRIAL SERVICES INC WYATT STUDIO INC YOUNGS IRON WORKS ZENITRAM INC DBA ANM CONSTANDENG ZUKO STEEL REINFORCING INC