OPERATING ENGINEERS SECURITY FUND: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- OPERATING ENGINEERS SECURITY FUND (EIN 95-6049026)
- Tax period
- 2013-10-01 to 2014-09-30
- Filed
- 2015-07-30
- IRS object ID
- 201512119349300541
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-07-30T12:28:21-05:00 | ReturnTs |
| Tax Period End | 2014-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 522385296 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINDQUIST LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 CITY PARKWAY WEST SUITE 300 | AddressLine1 |
| City | ORANGE | City |
| State | CA | State |
| ZIP Code | 92868 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 956049026 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPERATING ENGINEERS LOCAL 501 SECURITY FUND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPER | BusinessNameControlTxt |
| Phone | 5624635000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7600 SW MOHAWK STREET | AddressLine1 |
| City | TUALATIN | City |
| State | OR | State |
| ZIP Code | 97062 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EDWARD CURLY | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 5624635000 | PhoneNum |
| Signature | 2015-07-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD G THIERMANN | PreparerPersonNm |
| PTIN | P00974294 | PTIN |
| Phone | 7142570100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | PAUL BENSI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7600 SW MOHAWK STREET | AddressLine1 |
| City | TUALATIN | City |
| State | OR | State |
| ZIP Code | 97062 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $68,328,120 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1952 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HEALTH AND WELFARE BENEFITS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | 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 | $39,730,932 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $45,924,094 | CYProgramServiceRevenueAmt |
| PY Investment Income | $230,147 | PYInvestmentIncomeAmt |
| CY Investment Income | $685,307 | CYInvestmentIncomeAmt |
| PY Other Revenue | $327 | PYOtherRevenueAmt |
| CY Other Revenue | $60,245 | CYOtherRevenueAmt |
| PY Total Revenue | $39,961,406 | PYTotalRevenueAmt |
| CY Total Revenue | $46,669,646 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $36,892,562 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $36,110,070 | 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 | $2,072,789 | PYOtherExpensesAmt |
| CY Other Expenses | $2,111,392 | CYOtherExpensesAmt |
| PY Total Expenses | $38,965,351 | PYTotalExpensesAmt |
| CY Total Expenses | $38,221,462 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $996,055 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $8,448,184 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $17,149,639 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,538,276 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,079,489 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,377,285 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,070,150 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,160,991 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE HEALTH AND WELFARE BENEFITS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDED HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR DEPENDENTS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATI PIRO - ASSOCIATED THIRD PARTY ADMINISTRATORS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5034543800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7600 SW MOHAWK STREET | AddressLine1 |
| City | TUALATIN | City |
| State | OR | State |
| ZIP Code | 97062 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| PAUL BENSI | |||||
| CHAIRMAN | 5.00 | Yes (X) | $0 | $0 | $0 |
| MICHAEL LATHAM | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| MILLIE BISONO | |||||
| TRUSTEE-PAST | 5.00 | Yes (X) | $0 | $0 | $0 |
| WENDY NUTT | |||||
| TRUSTEE-PAST | 5.00 | Yes (X) | $0 | $0 | $0 |
| JESS ATKINSON | |||||
| TRUSTEE-PAST | 5.00 | Yes (X) | $0 | $0 | $0 |
| DENISE VUKOJEVICH | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| EDWARD CURLY | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| THOMAS O'MAHAR | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| SHELLI LEES MAHAN | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| MIKE NAREZ | |||||
| TRUSTEE | 5.00 | Yes (X) | $0 | $0 | $0 |
| SEE SCHEDULE O FOR COMPENSATION | |||||
| PAID BY RELATED ORGANIZATIONS | 0.00 | Yes (X) | $0 | $1 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BENEFIT PROGRAMS ADMIN | |||||
| 13191 CROSSROADS PKWY N STE 205 | CITY OF INDUSTRY | CA | 91746 | CONTRACT ADMINISTRATOR | $1,122,589 |
| LINDQUIST LLP | |||||
| 600 CITY PARKWAY WEST SUITE 300 | ORANGE | CA | 92868 | AUDIT | $157,621 |
| ANTHEM BLUE CROSS OF CALIFORNIA | |||||
| 21555 OXNARD ST | WOODLAND HILLS | CA | 91367 | NETWORK ACCESS FEES | $152,410 |
| SIERRA HEALTHCARE | |||||
| 2650 N TENAYA WY | LAS VEGAS | NV | 89128 | COST CONTAINMENT | $148,820 |
| DONALDSON & CORNWELL | |||||
| 1017 EAST GRAND AVENUE | ESCONDIDO | CA | 92025 | LEGAL SERVICE | $127,116 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $41,878,663 | $41,878,663 |
| PARTICIPANT CONTRIBUTIONS | 900099 | $3,331,480 | $3,331,480 |
| STOP LOSS REIMBURSEMENT | 900099 | $367,706 | $367,706 |
| PRESCRIPTION REBATE | 900099 | $346,245 | $346,245 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $45,924,094 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $237,936 | TotalRevenueColumnAmt |
| Exclusion | $237,936 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $22,105,845 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $21,658,474 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $447,371 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $447,371 | TotalRevenueColumnAmt |
| Exclusion | $447,371 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $60,245 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $60,245 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $60,245 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,669,646 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $45,984,339 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $685,307 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,110,070 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,001,756 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,782 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,081 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,232 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $589,483 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $149,219 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,864 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,274 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,539 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP DUES | Desc |
| Total | $17,162 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,221,462 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,227,563 | BOYAmt |
| EOY | $5,150,943 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $675,521 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,622,517 | BOYAmt |
| EOY | $4,763,904 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,564 | BOYAmt |
| EOY | $6,848 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,620,474 | BOYAmt |
| EOY | $13,616,581 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,149,639 | BOYAmt |
| EOY | $23,538,276 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,744 | BOYAmt |
| EOY | $191,316 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $305,351 | BOYAmt |
| EOY | $295,969 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,594,394 | BOYAmt |
| EOY | $7,890,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,079,489 | BOYAmt |
| EOY | $8,377,285 | 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 | $7,070,150 | BOYAmt |
| EOY | $15,160,991 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,070,150 | BOYAmt |
| EOY | $15,160,991 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,149,639 | BOYAmt |
| EOY | $23,538,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $8,448,184 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$357,343 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CLAIMS PAYABLE AND IBNR | $2,681,000 |
| ACCUMULATED ELIGIBILITY CREDITS | $5,209,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,890,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $46,268,071 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$357,343 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$357,343 | RevenueNotReportedAmt |
| Revenue Subtotal | $46,625,414 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $44,232 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $44,232 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $46,669,646 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $39,739,230 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $39,739,230 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $44,232 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | -$1,562,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$1,517,768 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $38,221,462 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE PLAN AND TO RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF SEPTEMBER 30, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO SEPTEMBER 30, 2011. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CHANGE IN BENEFIT OBLIGATIONS |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE PLAN HAS A CONTRACT WITH A THIRD-PARTY ADMINISTRATOR TO PROVIDE DAY TO DAY ADMINISTRATIVE SERVICES FOR THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11 | PRIOR TO FILING, THE FORM 990 IS REVIEWED BY THE FUND MANAGER AND THEN BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE BOARD OF TRUSTEES ASSUMES RESPONSIBILTY FOR OVERSIGHT OF THE ANNUAL AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE HAS BEEN NO CHANGE IN THIS PROCESS FROM PRIOR YEAR. |
| PART VII, SECTION A, LINE 1A | TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, ASSOCIATED THIRD PARTY ADMINISTRATORS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL NO 501 | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2405 WEST 3RD STREET | AddressLine1 |
| City | LOS ANGELES | City |
| State | CA | State |
| ZIP Code | 90057 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951751526 | EIN |
| Primary Activities | LABOR UNION | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(5) | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: | FormAndLineReferenceDesc |
| Explanation | THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF SEPTEMBER 30,2014, THERE ARE 141 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. ABM ENGINEERING SERVICES ACEPEX MANAGEMENT CORPORATION AEG MANAGEMENT SD, LLC DBA VALLEY VIEW CASINO CENTER ALEUT FACILITIES SUPPORT SERVICES, LLC ALSCO INDUSTRIES-CAREY COMPLEX AMERICOLD ANHEUSER BUSCH, INC ANSCHUTZ SOUTHERN CALIFORNIA SPORT COMPLEX, LLC AQUARIUS LLC DBA AQUARIUS CASINO AND RESORT ARAMARK UNIFORM & CARRER APPAREL, LLC BAKER COMMODITIES, INC BALLY SLOT, PAYROLL DEPT (& PARIS SLOT) BIG HEART PET BRANDS = DLM FOODS, LLC BIMBO BAKERIES USA, INC. BPCE BRADY LINEN SERVICES LLC BRIDGFORD FOODS CORPORATION BROOKFIELD PROPERTIES MANAGEMENT, LLC BROUGHTON HOTEL MANAGEMENT LLC DBA SPORTSMEN'S LODGE HOTEL BW HOTEL LLC DBA BEVERLY WILSHIRE A FOUR SEASON HOTEL CALIFORNIA CLUB CALIFORNIA DAIRIES, INC. CA HOTEL & CASINO, A NV CORP, DBA CA HOTEL & CASINO CANCUN VACTION PLAN OWNERS ASSOCIATION CBRE TECHNICAL SERVICES, LLC CENTURY PARK EAST HOMEOWNERS ASSOCIATION CIRCUS CIRCUS CASINO INC D/B/A CIRCUS CIRCUS LAS VEGAS CITY OF HOPE NATIONAL MEDICAL CENTER CITY OF LOS ANGELES FOR MOU NO. 62- IUOE LOCAL 501 HIRING HALL CLOUGHERTY PACKING CO DBA FARMER JOHN COLONY RESORTS LVH ACQ, LLC DBA LAS VEGAS HILTON CONVENTION TECHNICAL SERVICES CORNER INVESTMENT COMPANY, LLC DBA BILL'S GAMBLIN HALL AND SALON COUNTY OF ORANGE, DENTAL CROWN ENERGY SERVICES INC DBA ABLE ENGINEERING SERVICES CUSHFIELD MAINTENANCE WEST CORP DARLING INTERNATIONAL, INC. DEAN FOODS OF SOUTHERN CALIFORNIA DBA HEARTLAND FARMS DESERT PALACE, INC. DBA CAESARS PALACE DESERT SPRINGS HOSPITAL AND MEDICAL CENTER DMS FACILITY SERVICES LLC ESSEX BUNKER HILL, LP EXLUSIVE MANAGEMENT SERVICES, LP FLAMINGO LAS VEGAS OPERATING COMPANY, LLC DBA FLAMING LAS VEGAS FOUR QUEENS, LLC. DBA FOUR QUEENS HOTEL & CASINO FSS ALUTIIQ G&K SERVICES HANDLERY HOTEL AND COUNTRY CLUB HARBAUGH LAS VEGAS CORPORATION HARRAH'S LAS VEGAS LLC, DBA: HARRAH'S LAS VEGAS HARRAH'S SLOTS, PAYROLL DEPT HAYNESS BUILDING SERVICES, LLC HILTON GRAND VACATIONS CO, LLC DBA HILTON GRAND VACS CLUB HILTON PALM SPRINGS RESORT HINES GS PROPERTIES, INC HINES INTEREST LIMITED PARTNERSHIP HINES REIT ONE WILSHIRE, LP HOST INTERNATIONAL, INC. HYATT CORPORATION D/B/A HYATT REGENCY CENTURY PLAZA IHG MANAGEMENT MARYLAND LLC DBA CROWNE PLAZA HOTEL IKE GAMING, INC. DBA EL COTEZ HOTEL AND CASINO ISS FACILITY SERVICES INC J & J MAINTENANCE, INC DBA J&J WORLDWIDE SVCS & ENTERPRISE PROF SVCS JOHN HANCOCK LIFE INSURANCE COMPANY (U.S.A) MANULIFE FINANCIAL JOHNSON CONTROLS, INC. JOINT APPRENTICESHIP COMMITTEE JONES LANG LASALLE OF AMERICA INC KAISER FOUNDATION HOSPITALS, INC., SO CA PERMANENTE MEDICAL GROUP KCORP TECHNOLOGY SERVICES INC KILROY REALTY CORPORATION L.A. LIVE THEATRE, LLC L.A. LIVE PROPERTIES, LLC LAS VEGAS COUNTRY CLUB INC. LAS VEGAS DISTRICT ENERGY, LLC LOGISTICS & TECHNOLOGY SERVICES, (LTS) LOGMET LLC LOS ANGELES ARENA COMPANY LLC LOS ANGELES COLD STORAGE MANDALAY EMPLOYMENT LLC DBA FOURSEASONS HOTEL LAS VEGAS MANUFACTURING DIV OF KROGER CO. DBA COMPTON CREAMERY MERIDIAN MANAGEMENT CORPORATION METRO ENGINEERING INC MOTION PICTURE AND TELEVISION FUND MUSIC CENTER NATIONAL SECURITY TECHNOLOGIES, LLC NEW CASTLE CORPORATION DBA EXCALIBUR HOTEL AND CASINO NORTHWIND ALADDIN, LLC OASIS WEST REALTY, LLC DBA THE BEVERLY HILTON ONE PARK BOULEVARD, LLC DBA HILTON SAN DIEGO BAYFRONT OPERATING ENG LOCAL 501 LAS VEGAS OFFICE OPERATING ENG LOCAL 501 LOS ANGELES OPERATING ENGINEERS FUNDS, INC PACIFIC DESIGN CENTER I, LLC PARAGON SERVICES ENGINEERING, SAN DIEGO SERVICES, LLC PARBALL CORPORATION DBA BALLY'S CASINO AND HOTEL PARIS LAS VEGAS OPERATING COMPANY, LLC, DBA PARIS LAS VEGAS PASADENA HILTON HOTEL, DAVISON HOTEL COMPANY PLAYLV GAMING OPERATIONS, LLC DBA PLAZA HOTEL AND CASINO PORTFOLIO LAX, LLC DBA RADISSION HOTEL AT LA INTERNATIONAL AIRPORT PRAXAIR DISTRIBUTION, INC. PRIDE INDUSTRIES RAMPARTS, INC. DBA LUXOR HOTEL AND CASINO RIO PROPERTIES, INC. DBA RIO ALL-SUITE HOTEL AND CASINO RITE AID CORPORATION, THRIFTY PAYLESS, INC. RIVIERA OPERATING CORPORATION DBA RIVIERA HOTEL AND CASINO ROCKVIEW DAIRES, INC. SAM-WILL, INC. A NEVADA CORPORATION DBA FREMONT HOTEL AND CASINO SBEHG LAS VEGAS I, LLC DBA SAHARA HOTEL AND CASINO SHEN ZHEN NEW WORLD I, LLC DBA LOS ANGELES MARRIOTT DOWNTOWN SHEN ZHEN NEW WORLD I, LLC DBA SHERATON UNIVERSAL HOTEL SHERATON OPERATING CORPORATION DBA THE WESTIN SOUTH COAST PLAZA SHERATON OPERATING CORPORATION DBA W HOLLYWOOD HOTEL SHRINERS HOSPITAL FOR CHILDREN- LOS ANGELES SMG FOR: LONG BEACH CONVENTION CENTER SO NEVADA OPERATING & MAINT ENG SODEXHO, INC. STRATOSPHERE GAMING, LLC STREMICKS HERITAGE FOODS, LLC SUNRISE HOSPITAL AND MEDICAL CENTER, LLC THE COLBURN SCHOOL THE JONATHAN CLUB THE QUAD RESORT & CASINO THE RIM CORPORATION, A CA CORPORATION, DBA RIM HOSPITALITY THE VONS COMPANIES, INC. TISHMAN INTERNATIONAL CO TISHMAN SPEYER PROPERTIES LP TRICOM MANAGEMENT, INC. TROPICANA LAS VEGAS, INC. U.S. GROWERS COLD STORAGE, INC. UNIFIED WESTERN GROCERS, INC. VALLEY HOSPITAL MEDICAL CENTER VEOLIA ENERGY LOS ANGELES, INC. VINTAGE VEGAS GAMING, INC. DBA BINIONS GAMING HALL & HOTEL VOLKSWAGEN GROUP OF AMERICA, INC. W LOS ANGELES HOTEL WALT DISNEY WORLD CO. AND WALT DISNEY PARKS AND RESORTS LLC WESTIN BONAVENTURE HOTEL AND SUITES WESTIN OPERATOR, LLC DBA THE WESTIN LOS ANGELES AIRPORT WHB BILTMORE, LLC DBA MILLENNIUM BILTMORE HOTEL WILSHIRE PLAZA HOTEL WILSON 5 SERVICE COMPANY, INC. | ExplanationTxt |