OPERATING ENGINEERS TR FUND H & W PLAN PUBLIC EMPLOYERS DIVISION: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: OPERATING ENGINEERS TR FUND H & W PLAN PUBLIC EMPLOYERS DIVISION (EIN 94-2567865)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-10-17
IRS object ID: 201622919349301597
Schema version: 2015v2.1
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	2016-10-17T21:22:08-05:00	ReturnTs
Tax Period End	2015-12-31	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	44 MONTGOMERY ST STE 3701	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	941044831	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	942567865	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OPERATING ENGINEERS PUBLIC AND MISCELLANEOUS	BusinessNameLine1Txt
Business Name Line2	EMPLOYEES HEALTH AND WELFARE TRUST FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
In Care Of	% ASSOCIATED THIRD PARTY ADMIN	InCareOfNm
Business Name Control	OPER	BusinessNameControlTxt
Phone	5104334400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1640 S LOOP RD	AddressLine1Txt
City	ALAMEDA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94502	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	AUSTRIS RUNGIS	PersonNm
Person Title	chairman	PersonTitleTxt
Phone	5104334400	PhoneNum
Signature	2016-10-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

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

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	russell burns	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1640 s loop rd	AddressLine1Txt
City	alameda	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94502	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$33,893,976	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1976	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS COVERED BY THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE UNION AND EMPLOYERS.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$23,222,700	PYProgramServiceRevenueAmt
CY Program Service Revenue	$22,707,760	CYProgramServiceRevenueAmt
PY Investment Income	$434	PYInvestmentIncomeAmt
CY Investment Income	$249,954	CYInvestmentIncomeAmt
PY Other Revenue	$413,778	PYOtherRevenueAmt
CY Other Revenue	$857,287	CYOtherRevenueAmt
PY Total Revenue	$23,636,912	PYTotalRevenueAmt
CY Total Revenue	$23,815,001	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$20,485,682	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$22,589,983	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	$1,373,424	PYOtherExpensesAmt
CY Other Expenses	$1,467,906	CYOtherExpensesAmt
PY Total Expenses	$21,859,106	PYTotalExpensesAmt
CY Total Expenses	$24,057,889	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,777,806	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$242,888	CYRevenuesLessExpensesAmt
Total Assets BOY	$15,576,557	TotalAssetsBOYAmt
Total Assets EOY	$15,410,599	TotalAssetsEOYAmt
Total Liabilities BOY	$5,774,563	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,077,995	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$9,801,994	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,332,604	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS COVERED BY THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE UNION AND EMPLOYERS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	TO PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS COVERED BY THE COLLECTIVE BARGAINING AGREEMENT BETWEEN THE UNION AND EMPLOYERS.	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
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
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	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	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	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	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	ASSOCIATED THIRD PARTY ADMIN	PersonNm
Phone	5104334400	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1640 S LOOP RD	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 (6 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
AUSTRIS RUNGIS
TRUSTEE	5.0	40.0	Yes (X)	$0	$0	$0
JOHN GOUVEIA
TRUSTEE	5.0	40.0	Yes (X)	$0	$0	$0
RUSSELL BURNS
TRUSTEE	5.0	40.0	Yes (X)	$0	$0	$0
RICK DAVIS
TRUSTEE	5.0	40.0	Yes (X)	$0	$0	$0
STEVE INGERSOLL
TRUSTEE	5.0	40.0	Yes (X)	$0	$0	$0
JIM BACKMAN
TRUSTEE	5.0	40.0	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 (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ASSOCIATED THIRD PARTY ADMINISTRATO
1640 S LOOP RD	ALAMEDA	CA	94502	contract admin.	$497,724
DELTA DENTAL
100 FIRST St	SAN FRANCISCO	CA	94105	dental admin. fees	$128,663
ANTHEM BLUE CROSS
120 MONUMENT CIR	INDIANAPOLIS	IN	46204	medical admin. fees	$205,490
the segal company
100 montgomery st ste 500	SAN FRANCISCO	CA	94104	consulting fees	$118,786

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	900099	$22,004,091	$22,004,091
SELF PAY CONTRIBUTIONS	900099	$703,669	$703,669

Field	Value	IRS element (for citing)
Total Program Service Revenue	$22,707,760	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$150,344	TotalRevenueColumnAmt
Exclusion	$150,344	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

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$10,178,585	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$10,078,975	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$99,610	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$99,610	TotalRevenueColumnAmt
Exclusion	$99,610	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

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

Net Income From Gaming NetIncomeFromGamingGrp

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

Net Income Or Loss NetIncomeOrLossGrp

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

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STOP-LOSS REIMBURSEMENTS	900099	$221,027	$221,027
PRESCRIPTION REBATES	900099	$568,979	$568,979
OTHER RECOVERY REIMBURSEMENTS	900099	$67,281	$67,281

Field	Value	IRS element (for citing)
Other Revenue Total	$857,287	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,815,001	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,565,047	RelatedOrExemptFuncIncomeAmt
Exclusion	$249,954	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	$22,589,983	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	$497,724	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$27,450	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$29,651	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	$37,701	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$203,181	TotalAmt

Advertising AdvertisingGrp

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

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$44,172	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	$8,613	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	$30,778	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
PROGRAM ADMINISTRATION FEES	$385,241
REIMBURSEMENTS TO OE LOCAL 3	$84,104
ACA TRANSTNAL REINSURANCE FEES	$85,409
MULTI SERVICE PLAN FEES	$25,000

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,882	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$24,057,889	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,158,881	BOYAmt
EOY	$1,442,924	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$651,435	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	$1,717,862	BOYAmt
EOY	$2,249,781	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	$291	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

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

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$3,847,553	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$9,699,522	BOYAmt
EOY	$7,218,615	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	$15,576,557	BOYAmt
EOY	$15,410,599	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$212,282	BOYAmt
EOY	$146,368	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	$5,562,281	BOYAmt
EOY	$5,931,627	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,774,563	BOYAmt
EOY	$6,077,995	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

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	$9,801,994	BOYAmt
EOY	$9,332,604	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,801,994	BOYAmt
EOY	$9,332,604	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,576,557	BOYAmt
EOY	$15,410,599	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$242,888	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$226,502	NetUnrlzdGainsLossesInvstAmt
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
Financial Derivatives		FinancialDerivativesGrp
Closely Held Equity Interests		CloselyHeldEquityInterestsGrp

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	LIMITED LIABILITY COMPANY	Desc
Book Value	$7,218,615	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$7,218,615	TotalBookValueSecuritiesAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
BENEFIT OBLIGATIONS	$5,791,929
DUE TO OTHER TRUSTS	$83,079
DUE TO BROKERS	$56,619

Field	Value	IRS element (for citing)
Total Liability	$5,931,627	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$23,588,499	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$226,502	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$226,502	RevenueNotReportedAmt
Revenue Subtotal	$23,815,001	RevenueSubtotalAmt
Total Revenue Per Form990	$23,815,001	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$23,777,010	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$23,777,010	ExpensesSubtotalAmt
Other Expenses Not Included	$280,879	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$280,879	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$24,057,889	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

THE PLAN HAS ADOPTED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN HAS NOT TAKEN UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE PLAN ADMINISTRATOR BELIEVES THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012.

PART XII, LINE 4B:

CHANGE IN BENEFIT OBLIGATIONS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, PART VI, SECTION A - LINE 8B:	FormAndLineReferenceDesc
Explanation	THE PLAN DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. form 990, part vi, section b - line 11b: THE PLAN'S 990 IS AVAILABLE ON THE TRUSTEE WEBSITE FOR REVIEW PRIOR TO FILING. form 990, part vi, section b - line 12c: THE QUARTERLY BOARD MEETINGS PROVIDE AN OFFICIAL VENUE FOR OFFICERS, DIRECTORS AND TRUSTEES TO DISCLOSE SUCH INTERESTS THAT COULD GIVE RISE TO CONFLICTS. form 990, part vi, section c - line 19: the plan makes its governing documents and financial statements available to pARTICIPANTS upon request. form 990, 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 PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, ASSOCIATED THIRD PARTY ADMINISTRATORS. BELOW IS THE RELATED ORGANIZATION THAT PAID COMPENSATION TO THE TRUSTEES: INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL NO. 3; EIN 94-0577785.	ExplanationTxt

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (37 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd	Direct Controlling NADirectControllingNACd
int'l union of operating engineers lo 3
1620 s loop rd	alameda	CA	94502	940577785	labor union	CA	501(c)(5)	na	false
CITY OF ALAMEDA
										N/A
CITY OF CORNING
										N/A
CITY OF LAKEPORT
										N/A
CITY OF NEWMAN
										N/A
CITY OF OAKDALE
										N/A
CITY OF PORTOLA
										N/A
CITY OF STOCKTON
										N/A
CITY OF SUISUN CITY
										N/A
CITY OF UKIAH
										N/A
COUNTY OF SAN MATEO
										N/A
EL DORADO COUNTY TRANSIT AUTHORITY
										N/A
HAYWARD AREA RECREATION & PARK DISTRICT
										N/A
SUPERIOR COURT OF CALIFORNIA COUNTY OF
										N/A
ALAMEDA COUNTY RETIRED MGMT EES
										N/A
COUNTY OF ALAMEDA ACMEA
										N/A
COUNTY OF ALAMEDA #3
										N/A
BUTTE WATER DIST
										N/A
CITY OF CLEARLAKE
										N/A
CITY OF CUPERTINO
										N/A
CITY OF DUNSMUIR
										N/A
COUNTY OF EL DORADO - RISK MANAGEMENT
										N/A
COUNTY OF EL DORADO - AUDITOR CONTROLLER
										N/A
CITY OF FREMONT
										N/A
LAKE CO EMPLOYEES ASSN
										N/A
LINDA COUNTY WATER DIST
										N/A
MONT REGL WASTE MGMT DIST
										N/A
CITY OF MT SHASTA
										N/A
COUNTY OF PLUMAS
										N/A
PLUMAS COUNTY SUPERIOR COURT CLERKS
										N/A
SAN MATEO COUNTY HRD 133
										N/A
SAN MATEO COUNTY HUMAN RESRCS- RETIREES
										N/A
SEWER AUTHORITY MID-COASTSIDE
										N/A
STANISLAUS COUNTY
										N/A
CITY OF STOCKTON - OMI EES
										N/A
SUISUN CITY POLICE ASSOC
										N/A
CITY OF VACAVILLE PERSONNEL DEPARTMENT
										N/A

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	Yes (true)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (true)	TransferToOtherOrgInd
Transfer From Other Org	Yes (true)	TransferFromOtherOrgInd