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INTERNATIONAL UNION OF OPERATING: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL UNION OF OPERATING (EIN 23-7134462)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-11-02
IRS object ID
201813069349302056
Schema version
2017v2.3
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2018-11-02T15:38:27-05:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN470900880PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CALIBRE CPA GROUP PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17501 WISCONSIN AVENUE SUITE 1200AddressLine1Txt
Address Line2WESTAddressLine2Txt
CityBETHESDACityNm
State AbbreviationMDStateAbbreviationCd
ZIP20814ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237134462EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL UNION OF OPERATINGBusinessNameLine1Txt
Business Name Line2ENGINEERS & PIPELINE H&W FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone4108841440PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110440 LITTLE PATUXENT PKY NO 700AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21044ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES T CALLAHANPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone4108841440PhoneNum
Signature2018-11-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOANN WOODSON CPAPreparerPersonNm
PTINP01293745PTIN
Phone2023319880PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address38.100.43.98IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-11-02IPDt
IP Tm16:37:50IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id31A954A32AED5168E1D2D9711EACA06BFDB1B55CAtSubmissionCreationDeviceId
At Submission Filing Device Id82D97901107AF4DBA3A08F5A948DCDC1D533E9D0AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES T CALLAHANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11125 17TH STREET NWAddressLine1Txt
CityWASHINGTONCityNm
State AbbreviationDCStateAbbreviationCd
ZIP20036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$163,266,900GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1971FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES OF THE EMPLOYERS OBLIGATED TO CONTRIBUTE TO THE FUND UNDER COLLECTIVE BARGAINING AGREEMENTS WITH THE INTERNATIONAL UNION OF OPERATING ENGINEERS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$52,184,108PYProgramServiceRevenueAmt
CY Program Service Revenue$83,404,434CYProgramServiceRevenueAmt
PY Investment Income$5,107,473PYInvestmentIncomeAmt
CY Investment Income$10,458,502CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$57,291,581PYTotalRevenueAmt
CY Total Revenue$93,862,936CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$35,524,978PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$42,378,588CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,530,480PYOtherExpensesAmt
CY Other Expenses$4,059,955CYOtherExpensesAmt
PY Total Expenses$37,055,458PYTotalExpensesAmt
CY Total Expenses$46,438,543CYTotalExpensesAmt
PY Revenues Less Expenses$20,236,123PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$47,424,393CYRevenuesLessExpensesAmt
Total Assets BOY$242,027,360TotalAssetsBOYAmt
Total Assets EOY$306,495,686TotalAssetsEOYAmt
Total Liabilities BOY$8,056,503TotalLiabilitiesBOYAmt
Total Liabilities EOY$11,202,406TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$233,970,857NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$295,293,280NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE MEDICAL, DENTAL, AND OTHER BENEFITS TO MEMBERS OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS, PERSUANT TO COLLECTIVE BARGAINING AGREEMENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED HEALTH & WELFARE BENEFITS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ZENITH AMERICAN SOLUTIONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4108841437PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110440 LITTLE PATUXENT PARKWAY SUITEAddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21044ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAMES CALLAHAN
TRUSTEE1.00Yes (X)$0$0$0
MACK BENNETT
TRUSTEE1.00Yes (X)$0$0$0
JEFFREY A COOLSAET
TRUSTEE1.00Yes (X)$0$0$0
CHARLES P JOYCE
TRUSTEE1.00Yes (X)$0$0$0
ROBERT WILDS
TRUSTEE1.00Yes (X)$0$0$0
TED CROWE
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CAREFIRST
10455 MILL RUN CIROWINGS MILLSMD21117CLAIMS PROCESSING$1,706,661
ZENITH ADMINISTRATORS INC
5565 STERRETT PLACECOLUMBIAMD21044FUND ADMINISTRATION$1,221,406
WAGEWORKS
1100 PARK PL 4TH FLOORSAN MATEOCA94403CLAIMS PROCESSING$229,510
SAGE ADVISORY
5900 SOUTHWEST PARKWAY BLDG 1AUSTINTX78735INVESTMENT ADVISORY SERVICES$118,246
DELTA DENTAL
1 DELTA DRIVEMECHANICSVILLEPA17055CLAIMS PROCESSING$113,988
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$82,446,460$82,446,460
PARTICIPANT CONTRIBUTIONS900099$957,974$957,974
FieldValueIRS element (for citing)
Total Program Service Revenue$83,404,434TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,879,798TotalRevenueColumnAmt
Exclusion$5,879,798ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$73,982,668SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$69,403,964SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$4,578,704SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,578,704TotalRevenueColumnAmt
Exclusion$4,578,704ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$93,862,936TotalRevenueColumnAmt
Related Or Exempt Func Income$83,404,434RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$10,458,502ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$42,378,588TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,179,865TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$8,202TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$132,377TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$213,727TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$85,665TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$113,883TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$5,105TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$13,999TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$29,266TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
CLAIM PROCESSING FEES$2,091,162
TRANSITIONAL REINSURANC$168,726
PCORI FEE$17,978

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$46,438,543TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$9,233,738BOYAmt
EOY$17,065,369EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,150,204BOYAmt
EOY$14,929,447EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$9,723BOYAmt
EOY$166,969EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$224,574,835BOYAmt
EOY$273,881,698EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,058,860BOYAmt
EOY$452,203EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$242,027,360BOYAmt
EOY$306,495,686EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,605,607BOYAmt
EOY$10,362,804EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$117,852BOYAmt
EOY$159,331EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,333,044BOYAmt
EOY$680,271EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,056,503BOYAmt
EOY$11,202,406EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

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

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$233,970,857BOYAmt
EOY$295,293,280EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$233,970,857BOYAmt
EOY$295,293,280EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$242,027,360BOYAmt
EOY$306,495,686EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$47,424,393ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$13,898,030NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

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

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO BROKER FOR PENDING TRANSACTION$640,796
OTHER$39,475
FieldValueIRS element (for citing)
Total Liability$680,271TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$107,547,239TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$13,898,030NetUnrealizedGainsInvstAmt
Revenue Not Reported$13,898,030RevenueNotReportedAmt
Revenue Subtotal$93,649,209RevenueSubtotalAmt
Investment Expenses Not Incld$213,727InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$213,727RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$93,862,936TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$46,224,816TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$46,224,816ExpensesSubtotalAmt
Investment Expenses Not Incld2$213,727InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$213,727ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$46,438,543TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE PLAN FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE PLAN PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2017, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2014 THROUGH 2016 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE PLAN FILES RETURNS. IT IS THE PLAN'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PROVIDED TO AND SIGNED BY THE TRUSTEES PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CPOTENTIAL CONFLICT OF INTEREST DISCLOSURES AND, IF NECESSARY OR APPROPRIATE, RECUSALS FROM EXERCISING FIDUCIARY AUTHORITY ARE MADE AT REGULAR BOARD OF TRUSTEES MEETINGS.
FORM 990, PART VI, SECTION C, LINE 19AS AN ERISA-REGULATED EMPLOYEE WELFARE BENEFIT PLAN, THE FUND COMPLIES WITH ERISA REGARDING REPORTING AND DISCLOSURE OF ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND POLICIES. CERTAIN DOCUMENTS ARE DISTRIBUTED BY MAIL TO PARTICIPANTS AND BENEFICIARIES IN ACCORDANCE WITH ERISA.
FORM 990, PART XII, LINE 2CTHE BOARD OF TRUSTEES SELECTS THE FUND'S INDEPENDENT AUDITOR AND REVIEWS AND APPROVES THE AUDIT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (40 entries)

CLARKSTON SCHOOL DISTRICT
IUOE LOC 178 APP
IUOE LOC 487 DIST 925
IUOE LOC 624
IUOE LOCAL 1
IUOE LOCAL 178
IUOE LOCAL 280
IUOE LOCAL 369 TRN FUND
IUOE LOCAL 407 - STAFF
IUOE LOCAL 800
IUOE NTF JOB CORPS PROGRAM
LOCAL 101 & 16RECIPROCITY
LOCAL 132REC
LOCAL 139 RECIPROCITY
LOCAL 147 RECIPROCITY
LOCAL 150RECIPROCITY
LOCAL 18REC
LOCAL 181-320 RECIPROCITY
LOCAL 234 REC
LOCAL 3RECIPROCITY
LOCAL 312REC
LOCAL 324RECIPROCITY
LOCAL 37RECIPROCITY
LOCAL 406 RECIPROCITY
LOCAL 428
LOCAL 474RECIPROCITY
LOCAL 487 RECIPROCITY
LOCAL 49 RECIPROCAL
LOCAL 49 TRAINING CENTER
LOCAL 520RECIPROCITY
LOCAL 542RECIPROCITY
LOCAL 57
LOCAL 627 OK WELFRECIPROCITY
LOCAL 653RECIPROCITY
LOCAL 66RECIPROCITY
LOCAL 77REC
LOCAL 825RECIPROCITY
LOCAL 841RECIPROCITY
LOCAL 9REC
SOUTHERN OPERATORS RECIPROCITY

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (4 entries)

APPALACHIAN PIPELINE CONTRACT
CROCKER CRANE
LONE STAR DIRECTIONAL DRILLIN
MAXIM CRANE WORKS

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (384 entries)

A CRANE RENTAL LLC
A PLUS INDUSTRIAL
AARON ENTERPRISES INC
ABLE ENGINEERING SERVICES
ABRAXAS ENERGY CONSULTING
ACCURATE UNDERGROUND HDD LLC
ACE PIPELINE INC
ADVANCED PAVING
ADVANTAGE DIRT CONTRACTORS
ADVANTAGE LOGISTICS
AECOM ENERGY & CONSTR INC
AGC BLDREC LOCAL 656
AHERN
AHTNA DESIGN INC
ALEUT FACILITIES SUPPORT SVCS
ALIMAK HEK INC
ALL AMERICAN CONCRETE
ALLAN EDWARDS INC
AMERICAN BRIDGE CO
AMQUIP CRANE RENTAL LLC
ANDERSON DRILLING
APCOMPOWER
APEX PIPELINE SERVICES INC
APPELLATION PRE FAB LLC
APTIM
ARB INC
ARCHITECTURAL WALL SYSTEM
ARISTEO CONSTRUCTION
ARNOLDS CUSTOM SEEDING
ASSOCIATED PL CONSTRACTORS
ASV INC
ATHNA DESIGN INC
ATLAS FOUNDATION CO LLC
ATLAS INDUSTRIAL CONTRACTORS
ATLAS TRENCHLESS LLC
AZCO INC
B & T UNDERGROUND UTILITIES
B MILLER EXCAVATING
B&N CLEARING ENVIRONMENTAL LLC
BABCOCK & WILCOX CONSTRUCTION
BABCOCK FENCE CO
BADGER DAYLIGHTINGEXCAVATING
BARNHART CRANE & RIGGING CO
BARTON MALOW
BATEN STEEL ERECT INC
BAUMHARDT SAND & GRAVEL INC
BEARD INTERGRATED SYS
BENNETT STEEL INC
BERKEL & CO CONTRACTING INC
BEST CRANE
BHI ENERGY & SPECIALTY SVC LLC
BIG INCH FABRICATORS & CONSTRU
BIGGE CRANE & RIGGING CO
BIOSEAL LLC
BLACKLICK ENERGY PL SVCS
BLACKWELL ENTERPRISES
BLUE FLAME PIPELINE LLC
BOND BROTHERS
BORE MASTER INC
BOSWORTH STEEL ERECTORS
BRAGG CRANE & RIGGING
BRAND ENERGY SVC LLC
BRANDENBURG DRAINAGE INC
BRANDT ENGINEERING CO INC
BRIESER CONSTRUCTION COMPANY
BROTHERS PIPELINE CORP
BROTHERTON CORPORATION
BRUSHCUTTERS
C & E SERVICES
C A S CONTRACTING LLC
C R MEYER & SONS CO
CALIFORNIA AUGER BORING INC
CAPITOL TUNNELING
CARDINAL CONTRACTING LLC
CARIBOU ENERGY CORP
CARSON & ROBERTS SITE CONST
CARSON CORPORATION
CAS CONTRACTING LLC
CASE BORING CORP
CASPER CONSTRUCTION
CBI CONSTRUCTION SERVICES
CBRE TECHNICAL SVC
CENTERLINE BORING INC
CENTRAL CONVEYOR
CENTRAL MAINT & WELDING
CHARPS LLC
CHARPS WELDING AND FAB INC
CLEAN HARBORS ENVIRO
CLT & E HEALTH & WELFARE FUND
CNV SERVICE CO L L C
COASTAL INDUSTRIAL SERVICES
COBRA PAYMENTS
COGAR RIGHT OF WAY CLEARING
COLUMBIA IRRIGATION DISTRICT
COMMERCIAL CONCRETE SYSTEMS
CONTI CORPORATION
CONTRACTORS RENTAL CORP
COOK LAND CLEARING INC
CORESLAB STRUCTURES INC
CRANE SERVICE INC
DAIRYLAND FENCE CO
DAVIS MOTOR CRANE SERVICE INC
DAWES RIGGING & CRANE RENTAL
DAY & ZIMMERMANN NPS INC
DEGERSTROM CONVERTERS
DELHUR INDUSTRIES INC
DENSON CONSTRUCTION INC
DISCOVERY HYDRO VAC
DLI ENTERPRISES
DOUBLE M PL TRENCHING LLC
DRILL TECH DRILLING & SHORING
DRS ENTERPRISESINC
DUN TRANSPORTATION&STRINGING
DYKON BLASTING CORP
EARTH PIPELINE SERVICES INC
ELCO DRILLING CO INC
ELLINGSON TRENCHLESS
ENCOMPASS PIPELINE LLC
ENVIROTECH PIPELINE SVC LLC
ERNEST MANNING CONST CO
EVETS
EXCEL MULCHING
FB MCINTIRE EQUIPMENT COMPANY
FESSLER & BOWMAN INC
FLATIRONS DRILLING INC
FLEX UNDERGROUND
FOLTZ WELDING LTDCONTINENTAL
FOUR STAR CONSTRUCTION INC
FRANK MILLARD & CO INC
FUTURE EARTH SERVICES
FWCOE APPRENTICESHIP FUND
G & CAPS JV
GUBMK CONSTRUCTORS
GABES CONSTRUCTION CO INC
GALLAGHER KAISEER CORPORATION
GEEDING CONSTRUCTION INC
GENERAL PIPELINE CONSTRUCTION
GIBBONS CRANE RENTAL LLC
GLOBAL ENERGY SOLUTIONSGES
GOINS CRANE SERVICE
GOLIATH HYDRO VAC INC
GRAYCOR INDUSTRIAL CONST
GREGORY GENERAL CONTR INC
GRIFFIN DEWATERING
GULF COAST INDUSTRIAL MAINT
GUSTAFSON & GOUDGE INC
GWINNUPS RESORATION & ENVIRO
HAMON CUSTODIS IN
HAYDEN WRECKING CORP
HC BECK LTD
HELTON INC
HENKELS & MCCOY
HOOVER CONSTRUCTION CO
HOYTBRUMM & LINK INC
HUNT ELECTRIC CORP
INDEP TRUCKLOCAL 138
INDIANHEAD PIPE SVCS
INDUSTRIAL CONSTRUCTION
INDUSTRIAL CONTRACTORS INC
INDUSTRIAL SERVICES INC
INFRASOURCE
INFRASOURCE CONST LLC
INTEGRITY GRADING & EXC
INTEGRITY KOKOSING PL SVC LLC
INTEGRIWARD LLC
INTERCON CONSTRUCTION INC
INTERNATIONAL INDUSTRIAL CONT
INTERSTATE TREE LANDSCAPING CO
INTREN INC
IOWA DRAINAGE INC
IRVING CRANE DBA IRVING EQUIP
J KOSKI TRUCKING
J WOOD CONTSTRUCTION
JAMMIES ENVIROMENTAL
JDM CONSTUCTION
JENESIS INDUSTRIAL GRP
JIMMY A DUNN EXCAVATING CO
JOHN E GREEN CO
JOHNSON CONTRACTORS
JVB LANDSCAPING INC
J5 GBL
K POWER INC
KANTEX SUBSURFACE INC
KATMAI INFORMATION TECH LLC
KCORP SUPPORT SERVICES INC
KCORP TECHNOLOGY SVCS
KELLEY EQUIPMENT CO
KEWEN LTD LLC
KIRILA
KIRK EXCAVATING & CON INC
KRAEMER NORTH AMERICA
KS ENERGY SERVICES INC
KT GRANT INC
LAMPSON INTL
LANEY DIRECTIONAL DRILLING CO
LATEX CONSTRUCTION CO
LE MYERS CO
LETOURNEAU ENTERPRISES LLC
LGS RESTORATIONS
LIBERTY EQUIPMENT & SUPPLY
LMC INDUSTRIAL CONTR INC
LUNDA CONSTRUCTION CO
LYNX INDUSTRIAL CONTRACTORS
MADISON INDUSTRIAL SVC TEAM LT
MALCOLM DRILLING
MAXX HDD LLC
MC COMMUNICATIONS
MCABEE CONSTRUCTION INC
MCGINTYS PLUMBING HEATING INC
MCK CONSTRUCTION
MCT SERVICES LLC
MDS BORING & DRILLING
MEADE ELECTRIC COMPANY INC
MEI ELECTRICALINC
MERSINO DEWATERING INC
MICHELS CORPORATIONPIPELINE
MID AMERICA UNDERGROUND LLC
MID OHIO CONTRACTING
MID-STATE RECLAMATION LLC
MIDSTREAM EXPLOSIVES LLC
MIDWEST C & M CONSTRUCTION
MIDWEST DRILLED FOUNDATION
MIDWEST SEEDING
MIDWEST STEEL INC
MIDWEST UNDERGROUND INC
MIDWESTERN CONTRELECTRIC COND
MILLER PIPELINE
MILTON J WOOD CO
MINNESOTA LIMITED INC
MIRON CONSTRUCTION
MISSOURI VALLEY INC
MODERN CRANE SERVICE
MOORHEAD MACHINERY & BOILER
MOOSEHEAD HARVESTING INC
MORETRENCH ENVIRONMENTAL SVCS
MORROW EQUIPMENT COMPANY LLC
MOUNTAIN CRANE SVC
MPS INC
NAPP GRECCO
NATIVE ENERGY & TECH
NKC CONVEYOR INSTALLATION CO
NL SCHUTTE FOUNDATION DRILLING
NOMAD PIPELINE SERVICES
NOR CAL PIPELINE SVCS
NORTH AMERICAN CRANE & RIGGING
NORTHERN CLEARING INC
NORTHERN DEWATERING INC
NORTHERN INDUSTRIAL ERECTORS
NORTHLAND CONSTRUCTORS INC
NORTHWEST CRANE SERVICE LLC
OFTEDAL CONSTRUCTION INC
OLD OAK ENVIROMENTAL
OLSEN BEAL ASSOCITATES
OMARS SAND & GRAVEL INC
OPERATING ENGINEERS RETIREES
OTIS EASTERN SERVICES INC
OZ DIRECTIONAL DRILLING
PATRIOT PIPELINE
PE BEN USA INC
PEDERO PIPE SUPPORT SYS USA
PENN LINE SERVICE INC
PERFORMANCE CONTRACTING
PETE GOULD & SONS INC
PETROLEUM ENERGY SERVICES
PHILLIPS & JORDAN INC
PIPE JACKING TRENCHLESS
PIPESAK USA INC
PIPING & EQUIPMENT CO INC
PJ STEEL
PLC TRENCHING CO LLC
PM SERVICES
POOLE & KENT
PRECAST ERECTORS INC
PRECAST PILING TECHNOLOGY INC
PRECISION PIPELINE LLC
PRECISION UNDERGROUND LLC
PRECON CONSTRUCTION INC
PREFERRED MAINTENANCE & CONST
PRETEC DRILLING
PRICE GREGORY INTERNATIONAL
PRIM CONSTRUCTION LLC
PROFOAM LLC
PULLMAN POWER LLC
QUEST CONST INC
QUINLAN ENTERPRISES
Q3 CONTRACTINGQUALITY
R VALUE FOAM INSULATION LLC
R&R PIPELINE CONSTRUCTION
RACHEL CONTRACTING
RAMSEY CONTRUCTORS INC
RANGER BENSON LLC
RED WHITE & BLUE CRANE
REDI PROJECT SERVICES LLC
REDI SERVICES LLC
REM SERVICES INC
RIGHT OF WAY CLEARING & MAINTE
RILEY ENERGY SVS LLC
RL COOLSAET CONSTRUCTION CO
RLA INVESTMENTS INC
ROBERTS PIPELINE CONSTRUCTION
ROCK SOLID INC
ROCKFORD CORP
RODENBERG DIVERSIFIED LLC
RUSSO CORPORATION
SAFE EXCAVATINGH20
SAFEWAY
SARENS USA
SAT FUND
SCG LLC
SCHMID PL CONSTRUCTION INC
SCHNABEL FOUNDATION CO
SHAMBAUGH & SON LP
SHEEHAN PL CONSTRUCTION CO
SHEET PILING SVC
SHELBY CRANE SERVICE INC
SIEMENS GENERATION SERVICES
SIMS CRANE & EQUIP CO
SKV CRANE & RIGGING LLC
SKY STEEL INC
SNELSON COMPANIES INC
SOIL INSTALLERS DBA HELITECH
SOUTHEAST DIRECTIONAL DRILLING
SOUTHERN CRANE & ELEVATOR SERV
SOUTHERN MARINE CONSTRUCTION
SOUTHWEST INDUSTRIAL RIGGING
SOUTHWEST STEEL ERECTORS
STACK BROTHERS
STERETT CRANE & RIGGING
STEVENS ENGINEERS & CONSTR
STONE & WEBSTER CONST
SUBSURFACE CONSTRUCTORS INC
SUNBELT ERECTORS INC
SUPREME INDUSTRIES
TARRANT COUNTY CENTRAL LABOR C
TENNESSEE VALLEY INDUSTRIAL
TERRA CONTRACTING SVC
TERRA ENGINEERING & CONST
TERRA RESTORATION
TEXOP
TG MERCER CONSULTING SERVICE I
THE BOLDT COMPANY
THE HDD COMPANY
THE HILLIS GROUP LLC
THE STATE GROUP INDUST LMTD
THUNDERBIRD CRANE SERVICES
TOM ALLEN CONSTRUCTION
TOW-LIFT INC
TR SERVICES
TRUMBULL PIPELINE SVCS
TURN KEY TUNNELING
TURNKEY TUNNELING
TVOE H&WRECIPROCITY
UNDERGROUND CONSTRUCTION CO
UNION PIPELINE INC
UNITED PIPING INC
UNIVERSAL PIPING INDUSTRIES
UNIVERSAL WALL SYSTEMS INC
URS ENERGY CONSTRUCTION INC
URSA MAJOR UNDERGROUND LLC
US CRANE & EQUIPMENT INC
US PIPELINE INC
US TRINITY ENERGY SVC
VALLEY DIRECTIONAL DRILLING
VALLEY HYDRO-EXCAVATION LLC
VEC INC
VERMILLION TREE &LAND CLEARING
VIANT CRANE SERVICE LLC
VULCAN INDUSTRIAL CONTR
WA ID OE RECIPROCITY
WALBRIDGE EQUIPMENT
WAYNE HOLDEN & COMPANY
WELDED CONSTR CO
WHITE CONSTRUCTION INC
WHM CONSTRUCTION
WI OE SKILL IMP APP FUND
WILLIAM CHARLES CONSTRUCTION
WILLIAMS CONSTRUCTION CO
WILLIAMS PLANT SERVICES LLC
WILLIS STEEL LLC
WOLVERINE TRUCKING
WP HOWLE MASONRY
WW GAY MECHANICAL CONT INC
YEAROUT SUPPORT SERVICE
YUKON FIRE PROTECTION SVCS
FieldValueIRS element (for citing)
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Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
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Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
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Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
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Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
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Transfer To Other Org0TransferToOtherOrgInd
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