OPERATING ENGINEERS LOCAL UNION NO 3 VACATION HOLIDAY AND SICK PAY: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: OPERATING ENGINEERS LOCAL UNION NO 3 VACATION HOLIDAY AND SICK PAY (EIN 81-6631261)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-10-26
IRS object ID: 202102999349301245
Schema version: 2020v4.1
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	2021-10-26T13:58:28-05:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MILLER KAPLAN ARASE LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	275 BATTERY ST STE 1800	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	941113346	ZIPCd

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	816631261	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OPERATING ENGINEERS LOCAL UNION NO 3	BusinessNameLine1Txt
Business Name Line2	VACATION HOLIDAY AND SICK PAY TRUST FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
In Care Of	% ZENITH AMERICAN SOLUTIONS	InCareOfNm
Business Name Control	OPER	BusinessNameControlTxt
Phone	5106718800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1600 HARBOR BAY PKWY STE 200	AddressLine1Txt
City	ALAMEDA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94502	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAN REDING	PersonNm
Person Title	CO-CHAIRMAN	PersonTitleTxt
Phone	5103373050	PhoneNum
Signature	2021-09-22	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	DAN	PersonFirstNm
Person Last	REDING	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Catherine Gardner	PreparerPersonNm
PTIN	P00350865	PTIN
Phone	4159563600	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd

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	DAN REDING	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1600 HARBOR BAY PKWY STE 200	AddressLine1Txt
City	ALAMEDA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94502	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$129,769,480	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	2016	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE VACATION AND HOLIDAY AND SICK PAY BENEFITS DURING WORKING YEARS TO ELIGIBLE OPERATING ENGINEERS COVERED BY COLLECTIVE BARGAINING AGREEMENTS.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	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	$129,824,204	PYProgramServiceRevenueAmt
CY Program Service Revenue	$129,594,552	CYProgramServiceRevenueAmt
PY Investment Income	$118,076	PYInvestmentIncomeAmt
CY Investment Income	$4,614	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$170,314	CYOtherRevenueAmt
PY Total Revenue	$129,942,280	PYTotalRevenueAmt
CY Total Revenue	$129,769,480	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$128,448,387	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$128,250,926	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	$404,827	PYOtherExpensesAmt
CY Other Expenses	$1,057,233	CYOtherExpensesAmt
PY Total Expenses	$128,853,214	PYTotalExpensesAmt
CY Total Expenses	$129,308,159	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,089,066	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$461,321	CYRevenuesLessExpensesAmt
Total Assets BOY	$23,617,974	TotalAssetsBOYAmt
Total Assets EOY	$23,944,177	TotalAssetsEOYAmt
Total Liabilities BOY	$21,565,398	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$21,430,280	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,052,576	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,513,897	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE VACATION AND HOLIDAY AND SICK PAY BENEFITS DURING WORKING YEARS TO ELIGIBLE OPERATING ENGINEERS COVERED BY COLLECTIVE BARGAINING AGREEMENTS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO PROVIDE VACATION AND HOLIDAY AND SICK PAY BENEFITS DURING WORKING YEARS TO ELIGIBLE OPERATING ENGINEERS COVERED BY COLLECTIVE BARGAINING AGREEMENTS.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	ZENITH AMERICAN SOLUTIONS	PersonNm
Phone	5106718800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1600 HARBOR BAY PKWY STE 200	AddressLine1Txt
City	ALAMEDA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94502	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JAMES E MURRAY
co-CHAIRMAN	1.0	0.0	Yes (X)	$0	$0	$0
BRYAN K FLAKE
TRUSTEE	1.0	0.0	Yes (X)	$0	$0	$0
LANCE INOUYE
TRUSTEE	1.0	0.0	Yes (X)	$0	$0	$0
TOM SQUERI
TRUSTEE	1.0	0.0	Yes (X)	$0	$0	$0
JUSTIN DISTON
TRUSTEE	1.0	0.0	Yes (X)	$0	$0	$0
STEVE INGERSOLL
TRUSTEE	1.0	0.0	Yes (X)	$0	$0	$0
JAMES SULLIVAN
TRUSTEE	1.0	0.0	Yes (X)	$0	$0	$0
DAVID HARRISON
TRUSTEE	1.0	0.0	Yes (X)	$0	$0	$0
DAN REDING
CO-CHAIRMAN	1.0	0.0	Yes (X)	$0	$0	$0

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

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	ZENITH AMERICAN SOLUTIONS	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1600 HARBOR BAY PKwY STE 200	AddressLine1Txt
City	ALAMEDA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94502	ZIPCd

Field	Value	IRS element (for citing)
Services	Administration	ServicesDesc
Compensation	$141,999	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EMPLOYER CONTRIBUTIONS	Desc
Business	900099	BusinessCd
Total Revenue Column	$129,594,552	TotalRevenueColumnAmt
Related Or Exempt Func Income	$129,594,552	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$129,594,552	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,614	TotalRevenueColumnAmt
Exclusion	$4,614	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	LIQUIDATED DAMAGES	Desc
Business	900099	BusinessCd
Total Revenue Column	$170,314	TotalRevenueColumnAmt
Related Or Exempt Func Income	$170,314	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$170,314	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$129,769,480	TotalRevenueColumnAmt
Related Or Exempt Func Income	$129,764,866	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$4,614	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$128,250,926	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$141,999	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,331	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$49,720	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$17,220	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$16,013	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	MPSA INC FEES	Desc
Total	$829,950	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$129,308,159	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,485,451	BOYAmt
EOY	$4,339,619	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

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

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

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

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$21,132,231	BOYAmt
EOY	$19,594,864	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

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

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

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

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$292	BOYAmt
EOY	$9,694	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

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

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

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

Investments Other Securities InvestmentsOtherSecuritiesGrp

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

Investments Program Related InvestmentsProgramRelatedGrp

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

Intangible Assets IntangibleAssetsGrp

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

Other Assets Total OtherAssetsTotalGrp

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

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$23,617,974	BOYAmt
EOY	$23,944,177	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$739	BOYAmt
EOY	$825	EOYAmt

Grants Payable GrantsPayableGrp

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

Deferred Revenue DeferredRevenueGrp

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

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

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

Escrow Account Liability EscrowAccountLiabilityGrp

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

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

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

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

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

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$21,564,659	BOYAmt
EOY	$21,429,455	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$21,565,398	BOYAmt
EOY	$21,430,280	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	$2,052,576	BOYAmt
EOY	$2,513,897	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,052,576	BOYAmt
EOY	$2,513,897	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$23,617,974	BOYAmt
EOY	$23,944,177	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$461,321	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$0	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Investment Expense	$0	InvestmentExpenseAmt
Prior Period Adjustments	$0	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Land		LandGrp
Buildings		BuildingsGrp
Leasehold Improvements		LeaseholdImprovementsGrp
Equipment		EquipmentGrp
Other Land Buildings		OtherLandBuildingsGrp
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
VACATION FUNDS PAYABLE	$21,354,660
DUE TO MPSA, INC	$74,795

Field	Value	IRS element (for citing)
Total Liability	$21,429,455	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$129,769,480	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$129,769,480	RevenueSubtotalAmt
Total Revenue Per Form990	$129,769,480	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$129,308,159	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$129,308,159	ExpensesSubtotalAmt
Total Expenses Per Form990	$129,308,159	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Plan and recognize a tax liability if the Plan has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART VI, SECTION A - LINE 1A:	FormAndLineReferenceDesc
Explanation	THE LABOR TRUSTEES AND THE MANAGEMENT TRUSTEES ARE THE TWO SEGMENTS OF THE GOVERNING BODY. EACH MEMBER OF THE GOVERNING BODY HAS THE POWER TO VOTE ON ALL MATTERS, HOWEVER, THE VOTES WITHIN EACH SEGMENT ARE ACCUMULATED AND A UNIT VOTE IS DETERMINED BASED ON THE MAJORITY OF VOTES WITHIN EACH SEGMENT. PART VI, SECTION A - LINE 8B: THE PLAN DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. PART VI, SECTION B - LINE 11B: THE PLAN'S 990 IS AVAILABLE ON THE TRUSTEE WEBSITE FOR REVIEW PRIOR TO FILING. PART VI, SECTION C - LINE 19: THE PLAN MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO PARTICIPANTS UPON REQUEST. ON AN ANNUAL BASIS, A FORM 5500 ANNUAL RETURN/REPORT OF EMPLOYEE BENEFIT PLAN IS FILED WITH THE DEPARTMENT OF LABOR. THIS REPORT IS AVAILABLE ON THEIR WEBSITE. PART VII, SECTION A - LINE 1A: TRUSTEES ARE NOT COMPENSATED BY THE PLAN. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE IRS BY THE RELATED TAX-EXEMPT ORGANIZATION. FOR ADDITIONAL INFORMATION, CONTACT THE THIRD-PARTY ADMINISTRATOR, ZENITH AMERICAN SOLUTIONS. BELOW IS THE RELATED ORGANIZATION THAT PAID COMPENSATION TO THE TRUSTEES: INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION NO. 3; EIN 94-0577785.	ExplanationTxt

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Direct Controlling NADirectControllingNACd	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
SEE SUPPLEMENTAL INFORMATION
N/A
MULTI-PLAN SERVICES AGENCY
	1600 HARBOR BAY PKWY STE 200	ALAMEDA	CA	94502	813751949	SHARED EXP	CA	501(C)(3)	10	NA	false
OPERATING ENGINEERS LOCAL UNION NO 3
	1620 S LOOP RD	ALAMEDA	CA	94502	940577785	LOCAL UNION	CA	501(C)(5)	N/A	NA	false

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

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

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

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

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

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE R, PARTS II, III AND IV: IDENTIFICATION OF RELATED TAX-EXEMPT	FormAndLineReferenceDesc
Explanation	ORGANIZATIONS, TAXABLE AS A PARTNERSHIP, CORPORATION OR TRUST: EMPLOYER NAME: 2R Drilling Inc 3B Enterprises, Llc 3-Bar Corporation 3-Rivers, Inc 4 Point Power Inc. 7M General Engineering, Inc. A & K Earth Movers Inc. A & M Excavating A C Excavators Inc A C L Construction Co Inc A M Stephens Construction Company Inc. A R B Inc A Ruiz Const Co & Assoc Inc A.S. Mobile Mechanical Services A1 Broom Service Inc A-1 Sweeping Service AAA Diesel Repair and Services Inc. Abbett Electric Corp ABC Liovin Drilling, Inc Abercrombie Pipeline Services, LLC ABM GeoConstructors Inc. Absl Construction AC Electric Company Acacia Erosion Control Inc Access Limited Construction Acha Construction Achievement Engineering Corp. Acme Concrete Paving Action Sweeping Services, Inc. Adam Moreno & Sons Inc Admiralty Diesel Services Inc Advanced Enterprises Advanced Geosolutions Inc Advantage Demolition & Grading Inc Aerco Pacific Inc Afelix General Eng Inc dba WestPac Const Agee Construction Corporation Aggregate Engineering, Inc. Aggregate Industries Swr, Inc. AJW Construction Inc Akeff Const Services Inc Akima Construction Services Alb Incorporated Albert C Kobayashi Inc ALDRIDGE ELECRTIC INC Alex Sweeney Construction Alii Builders LLC Alimak Group USA, Inc. Alimak Hek Aliquot Assoc Inc All American Construction, Inc All Street Sweeping, Inc. All Valley Surveying, Inc Allen A Waggoner Construction Inc Alliance Roofing Co. Inc. Allied Concrete Pumping Als Landclearing Inc AM Development Amazon Const Inc American Civil Constructors American Concrete Placement, Inc. American Crane Rental American Marine Corp American Pavement Systems Inc. American Paving Co American Piping & Boiler Co American Standard Concrete Ames Construction Ampco North, Inc Andes Construction Andreini Bros Inc Andrew M Jordan, Inc. Annex Fence Company Inc Anrak Corporation Antigo Const Inc Anvil Builders Anza Eng Corp Apana Lifting Services, LLC APB GENERAL ENGINEERING Apco Asphalt Paving Co Apex Civil Engineering & Land Surveying Apex Fence Co Inc Apex Testing Laboratores Inc Appian Engineering Aquamarine Contractors, Inc. Aquatic Designing Inc Arborlift, Inc. Argonaut Constructors Arisumi Brothers Inc Arnaudo Construction Inc. Arrow Construction Arthur & Orum Well Drilling Co Inc A-S PIPELINES CO INC Asbestos Management Group Of Ca Aspen Developers Corp Asphalt Dike Con Ind Dba APCO Assoc Eng Srvng Svcs Inc Associated Crane & Services LLC Associated Crane, Llc Asta Const Co Atlas Peak Const Austerman Inc. Avar Sas Avison Construction Inc Ayala Boring Inc Azco, Inc. Azul Works, Inc. B & C Asphalt Grinding Inc. B J Reess Enterprise Babcock & Wilcox Badger Daylighting Corp Baker-Williams Eng Grp Baldry Bros Drilling Baldwin Con Co Inc Balfour Beatty Infrastructure Inc Barin Group Barnard Bessac JV Barrier Safety Systems, Inc. Barrys Backhoe Svc Bauman Landscape Bay Area Backhoes Inc. Bay Area Commercial Sweeping Bay Area Hydrovac, LLC Bay Area Lightworks, Inc Bay Cities Paving & Grading Inc Bay Construction Co Bay Engineering Bay Pacific Pipeline Bay Power, LLC Beals Martin Inc. Bear Electrical Solutions, Inc Becho Inc Bedrock Excavating Inc. Benchmark Engineering Inc Bentancourt Bros Construction, Inc. Berkel & Co Cntrctrs Inc Berkeley Asphalt Co Berkeley Cement Inc. Berkeley Concrete Pump Berlogar Stevens & Associates Bertco Inc. Bertram Drilling Inc Bess Testlab Inc Bestor Engineers Inc Bfi Of California Inc Dba Ox Mountain BHM Construction, Inc. Bigge Crane & Rigging Bill Nelson General Engineering Const. BJ Rees's Enterprise Bkf Bkf Engineers - A Rate Blackwell General Eng Blasting Technology Inc Blue Iron Foundation & Shoring Llc Bobs Tractor Repair Inc -Tier I Bockmon & Woody Electric Co Inc Bore One, Inc. Bortolussi & Watkin, Inc. Boswell and Associates Inc. Bowman & Williams -Apprentice Rate BR Welding & Fabrication Brad Dales Excavating Inc Bragg Crane Bragg Crane & Rigging Brambila-Kelley, Inc. Break Away Concrete Cutting Inc. Brelje & Race Engineers Bridgeway Civil Constructors Inc Brightview Landscape Development Broom Service Inc Brosamer & Wall, Inc Brotherton Corporation Broward Builders Inc Brown & Fesler, Inc. Bruce Carone Grdng & Paving Inc Bryant Surveys Inc Bsr Rentals BTI Services, Inc Bugler Construction Bultena Construction Company Bush Engineering Inc C & D Contractors Inc C and S Company, Inc. C Aparicio Cement Contractors Inc C F & T & Available C F Archibald Pav Inc C J Peterson Service Inc C W Roen Const Co C2r Engineering, Inc Cahill Contractors Llc Cal Core, Inc. Cal Crush Corp Cal Electro Inc Cal Pacific Constructors, Inc. Cal Valley Construction California Caisson & Shoring Inc California Commercial Fence California Compaction Corp California Concrete Pumping Inc. California Const Surveying Inc California Cut & Core, Inc. California Engineering Contrs Inc California Materials Testing Company California Prison Industry Authority (ca California Skateparks California Trenchless Inc California Utility Company California Utility Engineering, Inc. Cal-Neva Construction Services Inc Cal-Safety Inc Camenzind Dredging Inc Campanella Corp Can Do Backhoe and Dump II, Inc Cano Excavating Company, Inc. Canyon Construction Canyon Springs Enterprises Capex Engineering Inc Carlile Macy Inc Carlson Barbee & Gibson Carone & Co Inc Case Pacific Co Castle Concrete Pump Cats 4 U Cattrac Construction Inc Cazadoro Construction, Inc CBI Services Inc Cecal Enterprises Inc. Celik Engineering Corp Cemex Cencal Services Inc Central Sweeping Corporation Central Valley Asphalt Central Valley Engineering & Surveying Cggs Backhoe Service Chaudhary & Associates, Inc Cherne Contracting Co. Cinquini & Passarino Inc City Of San Jose Civil Eng Assoc Inc Civil Substations Inc Clark Bros Inc Clauss Construction Clipper International Equip Co Inc Close Construction, Inc Cmz Of Hawaii Inc Cntrl State Lnd Svys Inc Coast Crane Co & Maxim Crane Works LP Coastwide Environmental Technologies Inc Coffman Specialties Inc Columbia Electric Inc Columbia Pacific Construction, Inc. Commercial Power Sweep Inc Community Playgrounds Inc Compass Equipment Inc Compass Equipment Services Of Nv CON QUEST CONTRACTORS INC Conco Pumping Conco West Inc Condon-Johnson & Assoc Connolly Crane Svc Consolidated Engineering Labs, Inc Consolidated Security Integration Inc Construction Survey Construction Testing Services Inc Cook Engineering Inc Cooper Engineering Inc Cooper, Thorne & Assoc Inc. Coral Construction Company Corey Delta Constructors Corrpro Companies, Inc. Co-T Construction, Inc. Coughlin Co Coulter Gradall Country Builders Construction, Inc Cox & Cox Construction Cozart Bros Inc CPA Demolition, Inc. Crane Inspection Agency Cratus Inc Critical Weld Inspections Inc Cs Marine Cnstrctrs Inc Culver Group Inc Custom Crushing Industries Inc CVE DEMOLITION INC D & B Trenching D & D Pipelines Inc. D & J Site Services D & M Equip Co D A Wood Construction, Inc. D D Laster Lndscap Cons D H Blattner & Sons Inc D S S Company D W Young Const Co Inc D.a.v.e. Sweeping Daleo Inc Danu Inc Darcy & Harty Constr Inc Darren Taylor Construction David Hall Masonry, Inc. David R. Copeland Enterprises David T Price Inc Davies Mobile Equipment Servicing, Inc. Davner Construction & Engineering Dawson-Mauldin LLC De Silva-Gates Cnst Lp Debolt Civil Eng Inc Decker Landscaping, Inc. Dees Burke Engineering Constructors, LLC Dees-Hennessey Inc Dekay Demolition And Clearing Inc Del Monte Electric, Inc Delta Grinding Co, Inc Dba Diablo Grindi Delta Grinding Company, Inc. Delta Surveying Inc Demolition Services And Grading, Inc Dept of Corrections & Rehabilitation Desert Commercial Sweeping Inc Desert Mechanical Inc. Desilva Gates, Oliver Desilva, Gallgher Devaney Engineering, Inc. Devincenzi Concrete Const Dewitt Bros & Co Inc Dielco Crane Service Inc Digital Concrete Scanning Service Dirt & Aggregate Interchange, Inc. Dirt Dynasty, Inc. Discovery Hydrovac Llc Disney Construction Inc Diversified Crane Dixon Marine Dk Associates -Apprentice Rate Dk Environmental/mcnabb Construction Inc Dl Equip Co Inc Dlc Equipment Inc D-Line Constructors, Inc Dmc Llc Dmz Builders DN Tanks DN Tanks, Inc Don Berry Const Don H Mahaffey Drilling Company Don Lawley Co Inc Don Pridmore & Son Don Tucker & Sons Dorfman Const Co Inc Doyles Work Company DPI INC. Dragados Usa Dragados/Flatiron JV Dragados/Flatiron West/Sukut JV Drill Tech Drilling & Shoring Inc Dunton Construction Co Inc Dura Constructors Inc Duran & Venables Gen En Durans Paving Rentals Dutch Construction Inc Dwite C Forbush Inc Dx-10 Inc Dyer Corp dba Dyer All Terrain Excav. Dynamic Generator Service, Inc. E & Y Sweeping Inc E E Gilbert Const Inc Eagle Rock Industries Eanna Construction, Inc. Earthworks Pacific Eastern Sierra Sweeping ECAST Engineering Inc. Ecco Equip Corp EDCO Enterprises, Inc Edgecombe Crane, LLC Edward W Scott Elect Co Eirc Krisman's Equipment Service Inc Elco Electric Inc Eldorado Excavation Inc Elmer J Freethy Co Emmett's Excavation Grading And Paving Empire Engineering & Construct	ExplanationTxt