2025-11-17T11:55:42-06:00 2024-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-01-01 942567865 Operating Engineers Public and Misc Employees Health and Welfare Trust Fund OPER 5106718800 1141 Harbor Bay Parkway 100 Alameda CA 94502 Dan Reding Chairman 5106718800 2025-11-13 1 1 Kim Hunwardsen CPA P00484560 6122536500 2025-11-13 2024 2025-03-06 01:10:19Z Dan Reding 1141 Harbor Bay Parkway 100 Alameda CA 94502 24537909 0 X N/A X 1976 CA To provide health and welfare benefits to covered members. 6 0 1 6 1182817 0 0 0 17834344 19732276 1040618 1182817 0 0 18874962 20915093 0 0 15443798 14448078 15789 269812 0 0 0 1523318 1330961 16982905 16048851 1892057 4866242 23450253 25360966 6276466 3988622 17173787 21372344 To provide health and welfare benefits to members covered by a collective bargaining agreement between the Union and Employers and participation agreements between the Fund and Employers. 0 0 The organization provided health and welfare benefits to approximately 936 members covered by the collective bargaining agreement between the Union and Employers. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 X 6 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X Zenith American Solutions 5106718800 1141 Harbor Bay Parkway 100 Alameda CA 94502 Dan Reding Chairman 1.00 48.00 X X 0 338825 76129 Austris Rungis Co-Chairman 1.00 40.00 X X 0 0 0 Dave Harrison Trustee 1.00 48.00 X 0 277554 76129 Tim Neep Trustee 1.00 48.00 X 0 0 0 Stacey Cue Trustee 1.00 40.00 X 0 0 0 Gregory Ramirez Trustee 1.00 40.00 X 0 0 0 Michael McCall Director of Benefits 40.00 0.00 X 158195 0 87056 158195 616379 239314 1 0 1 0 Zenith American Solutions Inc Two Harbour Place 302 Knights Run Tampa FL 33602 Administrative Fees 340787 Anthem Inc 220 Virginia Avenue Indianapolis IN 46204 Health Benefit and Insurance Fees 175478 Zelis Healthcare LLC 149 Newbury Street 5th Floor Boston MA 02116 Payment Service Fees 116123 The Segal Group Inc 66 Hudson Boulevard East 20th Floo New York NY 100012192 Consulting Fees 101014 4 Employer Contributions 525120 19103731 19103731 Participant Contributions 525120 628545 628545 19732276 1120843 1120843 3684790 3622816 61974 61974 61974 20915093 19732276 1182817 0 14448078 245251 8602 15959 53946 100971 51778 999945 42670 2949 24284 7218 41749 5451 16048851 4073543 985227 317243 3887671 4135751 3632762 8199 6129 37164 10715 33667 26449 5984152 7757768 8896262 9064960 1436 0 23450253 25360966 181362 127628 64668 55994 6030436 3805000 6276466 3988622 X 0 0 0 0 17173787 21372344 17173787 21372344 23450253 25360966 4866242 -667685 0 X 0 1 X 1 0 33401 8907 24494 3763 1808 1955 26449 Limited Liability Company 6566192 F Limited Partnership 2498768 F 9064960 Benefit Obligations 3805000 3805000 X 20210630 -667685 -667685 20878315 36778 36778 20915093 18236073 0 18236073 36778 -2224000 -2187222 16048851 Part X, Line 2: Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Part XII, Line 4b - Other Adjustments: Change in Benefit Obligation -2,224,000. X 1 1 X 0 0 0 Dan Reding Chairman 0 338825 0 0 0 0 0 53790 0 22339 0 414954 0 0 Dave Harrison Trustee 0 277554 0 0 0 0 0 53790 0 22339 0 353683 0 0 Michael McCall Director of Benefits 158195 0 0 0 0 0 53887 0 33169 0 245251 0 0 0 Part I, Line 1a The contract with the Director of Benefits states that the Director may upgrade to first-class travel if desired. The benefit is not included in taxable compensation. The Director did not utilize first-class travel in 2024. Form 990, Part VI, Section A, line 1a The Board of Trustees consists of employees of contributing employers and the Union who are compensated by these entities for services they provide as employees of their respective employer. As these entities are considered related entities, these members are not considered independent Trustees. Form 990, Part VI, Section A, line 7a The governing board is appointed by the International Union of Operating Engineers Local No 3 (Union) and/or the Industrial Employers and Distributors Association (Employer). The Board of Trustees is composed of six Trustees, three of whom are "Employee" Trustees appointed by the Union and 3 of whom are "Employer" Trustees appointed by the Employer. Form 990, Part VI, Section A, line 7b The Union and the Employer may, at any time for any reason, remove any Trustee that was previously appointed by the respective entity. Form 990, Part VI, Section A, line 8b 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 Board of Trustees is provided with a draft copy of Form 990 prior to filing by the Plan Administrator. The Board is given the opportunity to comment and make adjustments. After any comments are addressed and the return is corrected, the Plan Administrator approves the return for filing. Form 990, Part VI, Section B, line 12c The organization has adopted a conflict of interest policy that covers the Board of Trustees. The officers and trustees must fully disclose the conflicting interest to the Board of Trustees. When a conflict arises, the conflicted officer or trustee must recuse themselves from the meeting and vote on the matter while the remaining Board of Trustees will discuss and determine if the transaction is in the best interest of the organization. Form 990, Part VI, Section B, line 15a The Director of Benefit's compensation is matched to the Operating Engineers Local 3 Business Agent salary upon hire. Future adjustments mirror the compensation adjustment provided to Local 3 employees and based on the Union's construction master contract increase. The Board of Trustees approves the initial salary and is on record with approval of the adjustment formula. Form 990, Part VI, Section C, line 19 The plan makes its governing documents, conflict of interest policy, and financial statements available to the participants upon request. International Union of Operating Engineers Local No 3 3000 Clayton Rd Concord CA 94519 940577785 Local Union CA 501(c)(5) N/A 0 Industrial Employers and Distributors Association 2200 Powell Street Suite 100 Emeryville CA 94608 940294755 Collective bargaining representative CA 501(c)(6) N/A 0 County of Alameda Retirees County of Alameda Alameda County Superior Court Butte Water District City of Clearlake City of Corning City of Dunsmuir County of El Dorado County of El Dorado Retirees El Dorado County Transit Authority City of Fremont Hayward Area Rec Park Dist Lake Co Emp Ass City of Lakeport Linda County Water District Monterey Regional Waste Management City of Newman City of Oakdale County of Plumas Plumas County City of Portola San Mateo County Harbor Dist San Mateo County San Mateo County Retirees Stanislaus County City of Stockton City of Stockton OMI EE's Suisun City Police Association Suisun City Hall City of Ukiah City of Vacaville 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1