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INTERNATIONAL UNION OF OPERATING: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL UNION OF OPERATING (EIN 23-7134462)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-11-03
IRS object ID
201743079349302069
Schema version
2016v3.0
Source
Download XML · Original 990 at ProPublica

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

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2017-11-03T16:04:04-05:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

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 Begin2016-01-01TaxPeriodBeginDt

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
Signature2017-11-03SignatureDt
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)
IP2017-11-03IPDt
IP Tm17:03:27IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id8F72E301A453F475DDB880747CCED7D2AF7D6D45AtSubmissionCreationDeviceId
At Submission Filing Device Id3B9CE5223D124B7FF5649E204527236C262C7001AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

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$131,464,493GrossReceiptsAmt
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$44,946,693PYProgramServiceRevenueAmt
CY Program Service Revenue$52,184,108CYProgramServiceRevenueAmt
PY Investment Income$7,320,833PYInvestmentIncomeAmt
CY Investment Income$5,107,473CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$52,267,526PYTotalRevenueAmt
CY Total Revenue$57,291,581CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$42,535,816PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$35,524,978CYBenefitsPaidToMembersAmt
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$1,646,873PYOtherExpensesAmt
CY Other Expenses$1,530,480CYOtherExpensesAmt
PY Total Expenses$44,182,689PYTotalExpensesAmt
CY Total Expenses$37,055,458CYTotalExpensesAmt
PY Revenues Less Expenses$8,084,837PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$20,236,123CYRevenuesLessExpensesAmt
Total Assets BOY$215,029,483TotalAssetsBOYAmt
Total Assets EOY$242,027,360TotalAssetsEOYAmt
Total Liabilities BOY$7,588,306TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,056,503TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$207,441,177NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$233,970,857NetAssetsOrFundBalancesEOYAmt
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 Document8IRPDocumentCnt
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 (7 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
MARK MAHER
TRUSTEE1.00Yes (X)$0$0$0
JEFFREY A COOLSAET
TRUSTEE1.00Yes (X)$0$0$0
CHARLES P JOYCE
TRUSTEE1.00Yes (X)$0$0$0
CHRISTOPHER T LEINES
TRUSTEE1.00Yes (X)$0$0$0
ROBERT WILDS
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$1,277,894
ZENITH ADMINISTRATORS INC
5565 STERRETT PLACECOLUMBIAMD21044FUND ADMINISTRATION$576,126
WAGEWORKS
1100 PARK PL 4TH FLOORSAN MATEOCA94403CLAIMS PROCESSING$259,997
SAGE ADVISORY
5900 SOUTHWEST PARKWAY BLDG 1AUSTINTX78735INVESTMENT ADVISORY SERVICES$112,181
DELTA DENTAL
1 DELTA DRIVEMECHANICSVILLEPA17055CLAIMS PROCESSING$101,444
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$50,861,781$50,861,781
PARTICIPANT CONTRIBUTIONS900099$1,322,327$1,322,327
FieldValueIRS element (for citing)
Total Program Service Revenue$52,184,108TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,758,165TotalRevenueColumnAmt
Exclusion$4,758,165ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$74,522,220SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$74,172,912SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$349,308SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$349,308TotalRevenueColumnAmt
Exclusion$349,308ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$57,291,581TotalRevenueColumnAmt
Related Or Exempt Func Income$52,184,108RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$5,107,473ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$35,524,978TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$770,814TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,970TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$38,135TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$203,799TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$92,092TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$77,186TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$5,768TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,802TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$29,168TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
TRANSITIONAL REINSURANC$289,520
PCORI FEE$14,226

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$37,055,458TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$8,575,374BOYAmt
EOY$9,233,738EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,763,248BOYAmt
EOY$7,150,204EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,582BOYAmt
EOY$9,723EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$201,356,933BOYAmt
EOY$224,574,835EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$319,346BOYAmt
EOY$1,058,860EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$215,029,483BOYAmt
EOY$242,027,360EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,616,972BOYAmt
EOY$6,605,607EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$208,302BOYAmt
EOY$117,852EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,763,032BOYAmt
EOY$1,333,044EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,588,306BOYAmt
EOY$8,056,503EOYAmt
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$207,441,177BOYAmt
EOY$233,970,857EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$207,441,177BOYAmt
EOY$233,970,857EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$215,029,483BOYAmt
EOY$242,027,360EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$20,236,123ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$6,293,557NetUnrlzdGainsLossesInvstAmt
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$1,225,015
SUSPENSE ACCOUNT$108,029
FieldValueIRS element (for citing)
Total Liability$1,333,044TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$63,381,339TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$6,293,557NetUnrealizedGainsInvstAmt
Revenue Not Reported$6,293,557RevenueNotReportedAmt
Revenue Subtotal$57,087,782RevenueSubtotalAmt
Investment Expenses Not Incld$203,799InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$203,799RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$57,291,581TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$36,851,659TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$36,851,659ExpensesSubtotalAmt
Investment Expenses Not Incld2$203,799InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$203,799ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$37,055,458TotalExpensesPerForm990Amt

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, 2016 AND 2015, 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, 2016, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2013 THROUGH 2015 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 (37 entries)

CLARKSTON SCHOOL DISTRICT
IUOE LOC 178 APP
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 139 RECIPROCITY
LOCAL 147 RECIPROCITY
LOCAL 181-320 RECIPROCITY
LOCAL 324RECIPROCITY
LOCAL 400
LOCAL 406 RECIPROCITY
LOCAL 474RECIPROCITY
LOCAL 487 RECIPROCITY
LOCAL 49 RECIPROCAL
LOCAL 627 OKLAHOMA OE WELFARE
LOCAL 77REC
LOCAL 825RECIPROCITY
LOCAL 841RECIPROCITY
LOCAL 9REC
IUOE LOC 487 DIST 925
LOCAL 132REC
LOCAL 150RECIPROCITY
LOCAL 18REC
LOCAL 234 REC
LOCAL 3RECIPROCITY
LOCAL 37RECIPROCITY
LOCAL 478
LOCAL 542RECIPROCITY
LOCAL 701AGC
MID CENTRAL OP ENG H&W FUND
SOUTHERN OPERATORS RECIPROCIT

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 (366 entries)

A PLUS INDUSTRIAL
AARON ENTERPRISES INC
ABLE ENGINEERING SERVICES
ACCURATE UNDERGROUND HDD LLC
ACE PIPELINE INC
ACTION PIPE CONSTRUCTION INC
ADVANTAGE LOGISTICS
AGC BLDREC LOCAL 653
AHERN
ALEUT FACILITIES SUPPORT SVCS
ALIMAK HEK INC
ALLAN EDWARDS INC
AMERICAN BRIDGE CO
AMQUIP CRANE RENTAL LLC
APEX PIPELINE SERVICES INC
API INC
APPELLATION PRE FAB LLC
ARB INC
ARISTEO CONSTRUCTION
ARNOLDS CUSTOM SEEDING
ASSOCIATED PL CONSTRACTORS
ASV INC
ATLAS FOUNDATION CO LLC
AZCO INC
B MILLER EXCAVATING
BABCOCK & WILCOX CONSTRUCTION
BABCOCK FENCE COMPANY
BADGER DAYLIGHTINGEXCAVATING
BARCELONA EQUIPMENT INC
BARNHART CRANE & RIGGING CO
BARTON MALOW
BATEN STEEL ERECT INC
BAUMHARDT SAND & GRAVEL INC
BERKEL & CO CONTRACTING INC
BEST CRANE
BIG INCH FABRICATORS & CONSTR
BIGGE CRANE & RIGGING CO
BLACKWELL ENTERPRISES
BLUE FLAME PIPELINE LLC
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
BRUSHCUTTERS
C & E SERVICES
C R MEYER & SONS CO
CALIFORNIA AUGER BORING INC
CARSON & ROBERTS SITE CONST
CASE BORING CORP
CASPER CONSTRUCTION
CBRE TECHNICAL SVC
CENTRAL CONVEYOR
CENTRAL MAINT & WELDING
CHARPS WELDING AND FAB INC
CLT & E HEALTH & WELFARE FUND
CNV SERVICE CO L L C
CNV SERVICE CO L L C
COGAR RIGHT OF WAY CLEARING
COLUMBIA IRRIGATION DISTRICT
COMMONWEALTH CONSTRUCTORS INC
CONTRACTORS RENTAL CORP
CORESLAB STRUCTURES INC
CRANE SERVICE INC
DAVIDS HYRDRO VACINC
DAVIS MOTOR CRANE SERVICE INC
DAWES RIGGING & CRANE RENTAL
DAY & ZIMMERMANN NPS INC
DEGERSTROM CONVERTERS
DELHUR INDUSTRIES INC
DERR AND ISBELL CONSTRUCTION
DISCOVERY HYDRO VAC
DLI ENTERPRISES
DRILL TECH DRILLING & SHORING
DRILLERS INC
DUN TRANSPORTATION&STRINGING
DYKON BLASTING CORP
EDGERTON CONTRACTORS
EFFICIENT SERVICES OH INC
EJM PIPE SERVICES INC
ELCO DRILLING CO INC
ELLINGSON TRENCHLESS
ENCOMPASS PIPELINE LLC
ERNEST MANNING CONST CO
ESSEX CRANE RENTAL
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FB MCINTIRE EQUIPMENT COMPANY
FOLTZ WELDING LTDCONTINENTAL
FOUR STAR CONSTRUCTION INC
G & CAPS JV
GUBMK CONSTRUCTORS
GABES CONSTRUCTION CO INC
GEEDING CONSTRUCTION INC
GENERAL PIPELINE CONSTRUCTION
GENESYS
GENEVA ROCK
GEOBUILD LLC
GLOBAL ENERGY SOLUTIONSGES
GOETTLE EQUIPMENT COMPANY
GOLIATH HYDRO VAC INC
GRANITE CONSTRUCTION INC
GREGORY GENERAL CONTR INC
GRIFFIN DEWATERING
GULF COAST INDUSTRIAL MAINT
GUSTAFSON & GOUDGE INC
GWINNUPS RESORATION & ENVIRO
HAMON CUSTODIS INC
HAYDEN WRECKING CORP
HC BECK LTD
HENKELS & MCCOY
HJ FOUNDATION CO
HOFFMAN CONST
HOOVER CONSTRUCTION CO
INDEP TRUCKLOCAL 138
INDIANHEAD PIPE SVCS
INDUSTRIAL CONTRACTORS INC
INDUSTRIAL SERVICES INC
INFRASOURCE
INFRASOURCE CONST LLC
INTEGRITY GRADING & EXC
INTEGRITY KOKOSING PL SVC LLC
INTERCON CONSTRUCTION INC
INTERNATIONAL INDUSTRIAL CONT
INTERSTATE TREE LANDSCAPING C
INTREN INC
IOWA DRAINAGE INC
IRVING CRANE DBA IRVING EQUIP
J KOSKI TRUCKING
J WOOD CONTSTRUCTION
JAMMIES ENVIROMENTAL
JDM CONSTUCTION
JMF UNDERGROUND
JOHNSON CONTRACTORS
K POWER INC
KANTEX SUBSURFACE INC
KCORP SUPPORT SERVICES INC
KCORP TECHNOLOGY SVCS
KELLEY EQUIPMENT CO
KEWEN LTD LLC
KIRILA
KIRK EXCAVATING & CON INC
KS ENERGY SERVICES INC
KT GRANT INC
L J KEEFE CO
LAMPSON INTL
LANEY DIRECTIONAL DRILLING CO
LATEX CONSTRUCTION CO
LE MYERS CO
LEESBURG CONCRETE COMPANY
LIBERTY EQUIPMENT & SUPPLY
LMC INDUSTRIAL CONTR INC
LONESTAR WEST SVCS
LUNDA CONSTRUCTION CO
LYNX INDUSTRIAL CONTRACTORS
MADISON INDUSTRIAL SVC TEAM L
MALCOLM DRILLING
MASCARO CONST PIPELINE
MCABEE CONSTRUCTION INC
MCGINTYS PLUMBING HEATING INC
MCINNIS ELECTRIC
MCK CONSTRUCTION
MCT SERVICES LLC
MDS BORING & DRILLING
MEADE ELECTRIC COMPANY INC
MEI ELECTRICALINC
MERSINO DEWATERING INC
MICHELS CORPORATIONPIPELINE
MID OHIO CONTRACTING
MIDSTREAM EXPLOSIVES LLC
MIDWEST C & M CONSTRUCTION
MIDWEST DRILLED FOUNDATION
MIDWESTERN CONTRELECTRIC CON
MIDWESTERN PL SERVICES INC
MILLER PIPELINE
MILTON J WOOD CO
MINNESOTA LIMITED INC
MINNESOTA UTILITIES EXC
MISSOURI VALLEY INC
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 DRILLIN
NOMAD PIPELINE SERVICES
NOR CAL PIPELINE SVCS
NORTHERN CLEARING INC
NORTHLAND CONSTRUCTORS INC
NORTHWEST CRANE SERVICE LLC
OLD OAK ENVIROMENTAL
OLSEN BEAL ASSOCITATES
OTIS EASTERN SERVICES INC
OZ DIRECTIONAL DRILLING
PATRIOT ERECTORSINC
PAYNECREST
PE BEN USA INC
PEDERO PIPE SUPPORT SYS USA
PENN LINE SERVICE INC
PETE GOULD & SONS INC
PHILLIPS & JORDAN INC
PIPE SAK USA INC
PIPELINE ENERGY GROUP 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 SURVEILLANCE CORP
PRECON CONSTRUCTION INC
PRICE GREGORY INTERNATIONAL
PROFOAM LLC
Q3 CONTRACTINGQUALITY
QUEST CONST INC
QUINLAN ENTERPRISES
R VALUE FOAM INSULATION LLC
R&R PIPELINE CONSTRUCTION
RACHEL CONTRACTING
RED WHITE & BLUE CRANE
REDI PROJECT SERVICES LLC
RIGHT OF WAY CLEARING & MAINT
RILEY ENERGY SVS LLC
RL COOLSAET CONSTRUCTION CO
ROBERTS PIPELINE CONSTRUCTION
ROCKFORD CORP
RODENBERG DIVERSIFIED LLC
RUSSO CORPORATION
SAFE EXCAVATINGH20
SAFEWAY
SAT FUND
SCG LLC
SCHMID PL CONSTRUCTION INC
SCHNABEL FOUNDATION CO
SHEEHAN PL CONSTRUCTION CO
SHEET PILING SVC
SIMS CRANE & EQUIP CO
SKV CRANE & RIGGING LLC
SNELSON COMPANIES INC
SOUTHEAST DIRECTIONAL DRILLIN
SOUTHERN CRANE & ELEVATOR SER
SOUTHERN MARINE CONSTRUCTION
SOUTHERN PIPELINE CONST CO IN
SOUTHWEST STEEL ERECTORS
STACK BROTHERS
STONE & WEBSTER CONST
SUMMIT CIVIL SERVICES LLC
SUMMIT ERECTORS INC
SUNBELT ERECTORS INC
SUPREME INDUSTRIES
TARRANT COUNTY CENTRAL LABOR
TENNESSEE VALLEY INDUSTRIAL
TERRA ENGINEERING & CONST
TERRA RESTORATION
TG MERCER CONSULTING SERVICE
THE BOLDT COMPANY
THE HDD COMPANY
THE HILLIS GROUP LLC
TOM ALLEN CONSTRUCTION
TOW-LIFT INC
TVOE H&WRECIPROCITY
UNDERGROUND CONSTRUCTION CO
UNION PIPELINE INC
UNITED PIPING INC
US PIPELINE INC
US TRINITY ENERGY SVC
UTILITY LINE SERVICES INC
VALLEY DIRECTIONAL DRILLING
VALLEY HYDRO-EXCAVATION LLC
VERMILLION TREE &LAND CLEARIN
WELDED CONSTR CO
WESTERN REFRACTORY
WHITE CONSTRUCTION INC
WILLIAMS PLANT SERVICES LLC
WILLIS STEEL LLC
WP HOWLE MASONRY
WW GAY MECHANICAL CONT INC
A&A PIPELINE CONTRACTORS
AA PIPELINE CONTRACTORS LLC
ADVANCED PAVING
ALL AMERICAN CONCRETE
ALPHA & OMEGA INDUSTRIES LLC
ANDERSON DRILLING
ATLAS INDUSTRIAL CONTRACTORS
BEARD INTEGRATED SYS
BENNETT STEEL INC
BIERLEIN SERVICES INC
BIOSEL LLC
C&E CONTRACTOR SVCS
CAL VALLEY CONST INC
CAPITOL TUNNELING
CARIBOU ENERGY CORP
CASE FOUNDATION CO
CENTERLINE BORING INC
CONTI CORPORATION
CRC EVANS
DENSON CONSTRUCTION INC
DOUBLE M PL TRENCHING LLC
DYNAMIC CONCRETE PUMPING INC
FESSLER & BOWMAN INC
FOX LOOMIS INC
FUTURE EARTH SERVICES
GIBBONS CRANE RENTAL LLC
GOINS CRANE SERVICE
GROUP STEEL ERECTORS INC
HELTON INC
HUNT ELECTRIC CORP
INLAND CRANE INC
INTERRA INNOVATIONS
JOHN E GREEN CO
KATMAI INFORMATION TECH LLC
KEYSTON DIR BORING LLC
KISSICK CONSTRUCTION CO
KRAEMER NORTH AMERICA
KRC SAFETY CO INC
LETOURNEAU ENTERPRISES LLC
LETOURNEAU PRODUCTS MFG CORP
MCKINNEY DRILLING LLC
MID AMERICA UNDERGROUND
MIDWEST STEEL INC
MIRON CONSTRUCTION
MODERN CRANE SERVICE
NORTH AMERICAN CRANE & RIGGIN
NORTHERN INDUSTRIAL ERECTORS
OFTEDAL CONSTRUCTION INC
OVER UNDER PIPING CONTRACTORS
PERFORMANCE CONTRACTING
PETROLEUM ENERGY SERVICES
PRECAST SERVICES INC
PRESCIENT CO INC
PRETEC DRILLING
PULLMAN POWER LLC
RANGER BENSON LLC
REM SERVICES INC
RLA UTILITIES
ROCKSOLID INC
SHELBY CRANE SERVICE INC
SOIL INSTALLERS DBA HELITECH
SONNY GLASBRENNER INC
SOUTHERN INDUSTRIAL
SPACE COAST STEEL CORP
STEVENS ENGINEERS & CONSTRUCTORS INC
SUBSURFACE CONSTRUCTORS INC
TERRA FIRM CONSTRUCTION LLC
THUNDERBIRD CRANE SERVICES
TOWLIFT INC
TR SERVICES
TRUMBULL PIPELINE SVCS
UNION TANK ERECTION
UNIVERSAL WALL SYSTEMS INC
US CRANE & EQUIPMENT INC
VEC INC
VIANT CRANE SERVICE LLC
WA ID OE RECIPROCITY
WALBRIDGE EQUIPMENT
WEST BROTHERS CONSTRUCTION IN
WHM CONSTRUCTION
WILLIAM CHARLES CONSTRUCTIONS
FieldValueIRS element (for citing)
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Asset Sale To Other Org0AssetSaleToOtherOrgInd
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Asset Exchange0AssetExchangeInd
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Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
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Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
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