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OPERATING ENGINEERS LOCAL 324 HEALTH CARE FUND: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
OPERATING ENGINEERS LOCAL 324 HEALTH CARE FUND (EIN 38-1940673)
Tax period
2012-05-01 to 2013-04-30
Filed
2014-03-13
IRS object ID
201420729349300042
Schema version
2012v2.1
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2014-03-13T17:36:46-05:00Timestamp
Tax Period End Date2013-04-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN381357951EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1PLANTE & MORAN PLLCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line12601 CAMBRIDGE CT SUITE 500AddressLine1
CityAUBURN HILLSCity
StateMIState
ZIP Code48326ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-05-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN381940673EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1OPERATING ENGINEERS' LOCAL 324 HEALTH CARE PLANBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlOPERNameControl
Phone2488139800Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 TOWER DRIVE SUITE 300AddressLine1
CityTROYCity
StateMIState
ZIP Code480982808ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameSCOTT HARTName
TitleCFOTitle
Phone2488139800Phone
Date Signed2014-03-11DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameLYNNE HUISMANNName
PTINP00053811PTIN
Phone2483757100Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonMR SCOTT HARTNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1500 HULET DRIVEAddressLine1
CityBLOOMFIELD TOWNSHIPCity
StateMIState
ZIP Code48302ZIPCode
FieldValueIRS element (for citing)
Gross Receipts157608684GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501cXOrganization501c
Web SiteWWW.BENESYSINC.COM/BENEFIT/IUOE324FRINGE.ASPWebSite
Type Of Organization TrustXTypeOfOrganizationTrust
Year Formation1975YearFormation
State Legal DomicileMIStateLegalDomicile
Activity Or Mission DescriptionCOLLECTION OF MONIES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS FOR DISTRIBUTION FOR PAYMENT OF COVERED HEALTH CARE, DEATH, AND DISABILITY BENEFITS TO PLAN PARTICIPANTS APPROX. 11,000 PARTICIPANTS BENEFIT UNDER TERMS OF PLAN.ActivityOrMissionDescription
Nbr Voting Members Governing Body10NbrVotingMembersGoverningBody
Nbr Independent Voting Members10NbrIndependentVotingMembers
Total Nbr Employees113TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year0ContributionsGrantsPriorYear
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year94104832ProgramServiceRevenuePriorYear
Program Service Revenue CY94725045ProgramServiceRevenueCY
Investment Income Prior Year1722586InvestmentIncomePriorYear
Investment Income Current Year2183613InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year95827418TotalRevenuePriorYear
Total Revenue Current Year96908658TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year95144378BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY88622669BenefitsPaidToMembersCY
Salaries Etc Prior Year480072SalariesEtcPriorYear
Salaries Etc Current Year492818SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year1493204OtherExpensePriorYear
Other Expenses Current Year4715239OtherExpensesCurrentYear
Total Expenses Prior Year97117654TotalExpensesPriorYear
Total Expenses Current Year93830726TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-1290236RevenuesLessExpensesPriorYear
Revenues Less Expenses CY3077932RevenuesLessExpensesCY
Total Assets BOY61696303TotalAssetsBOY
Total Assets EOY66841750TotalAssetsEOY
Total Liabilities BOY37984297TotalLiabilitiesBOY
Total Liabilities EOY38703089TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY23712006NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY28138661NetAssetsOrFundBalancesEOY
Mission DescriptionNONEMissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
DescriptionCOLLECTION OF MONIES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS FOR DISTRIBUTION FOR PAYMENT OF COVERED HEALTH CARE, DEATH, AND DISABILITY BENEFITS TO PLAN PARTICIPANTS APPROX. 11,000 PARTICIPANTS BENEFIT UNDER TERMS OF THE PLAN.Description
Described In501 C30DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets1ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity1RelatedOrgControlledEntity
Transaction Related Entity1TransactionRelatedEntity
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With1096135NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees113NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members10NbrVotingGoverningBodyMembers
Number Independent Voting Members10NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body0Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons0AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement0RegularMonitoringEnforcement
Whistleblower Policy0WhistleblowerPolicy
Document Retention Policy0DocumentRetentionPolicy
Compensation Process CEO0CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1BENESYS INCBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number2488139800TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1700 TOWER DRIVE SUITE 300AddressLine1
CityTROYCity
StateMIState
ZIP Code48098ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (14 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekAverage Hours Per Week RelatedAverageHoursPerWeekRelatedIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
DAVID HART
SECRETARY - 5/1/2012 - 10/2/20124.0062.50XX08983223316
DOUGLAS STOCKWELL
SECRETARY2.0062.50XX03809339320
ROBERT PATZER
CHAIRMAN4.008.00XX000
MICHAEL PANKIEWICZ
TRUSTEE - 5/1/2012 - 10/2/20122.0057.00X06792721680
DAN BOONE
TRUSTEE2.0062.00X010476053448
JOSEPH ARISTEO
TRUSTEE2.008.00X000
ME WOODBECK JR
TRUSTEE2.0011.00X000
JEFFREY COOLSAET
TRUSTEE2.008.00X000
MICHAEL A NYSTROM
TRUSTEE2.009.00X000
BILL ROUGH
TRUSTEE - 5/1/2012 - 10/2/20122.003.00X08181043468
RYAN DUNN
TRUSTEE2.0011.50X03232137043
SCOTT HART
TRUSTEE2.0010.50X06744938883
STEVEN MINELLA
TRUSTEE - 5/1/2012 - 10/3/20122.0062.50X08779223077
KENNETH DOMBROW
TRUSTEE2.0063.50X02793738151
FieldValueIRS element (for citing)
Total Reportable Comp From Org0TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs597921TotalReportableCompFrmRltdOrgs
Total Other Compensation318386TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
BLUE CROSS BLUE SHIELD
600 E LAFAYETTE BLVDDETROITMI48226CLAIMS PROCESSING2787488
DELTA DENTAL
PO BOX 30416LANSINGMI48909CLAIMS PROCESSING328381
BENESYS INC
700 TOWER DRIVE 300TROYMI48098RECORDKEEPING SERVICES296104
CAREMARK INC
2211 SANDERS ROADNORTHBROOKIL60062CLAIMS PROCESSING147269
CONSTRUCTION INDUSTRY RESOURCE
PO BOX 187GLADSTONEMI49837CONSULTING105113
FieldValueIRS element (for citing)
Number Of Contractors GT100 K5NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PAYMENT FROM EMPLOYERS9000996720640867206408
SELF PMNTS FROM MEMBERS9000992751863727518637
FieldValueIRS element (for citing)
Total Program Service Revenue94725045TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column1342568TotalRevenueColumn
Exclusion$1,342,568ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities61541071Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities60700026Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities841045Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column841045TotalRevenueColumn
Exclusion$841,045ExclusionAmount

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column96908658TotalRevenueColumn
Related Or Exempt Function Income94725045RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$2,183,613ExclusionAmount

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total88622669Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total317059Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total144174Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total31585Total

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total199741Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total242444Total

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total85090Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total110317Total

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total3356193Total

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total130059Total

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total12000Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total57838Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total3475Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total7578Total

Insurance Insurance

FieldValueIRS element (for citing)
Total50511Total

Other Expenses OtherExpenses (2 entries)

DescriptionDescriptionTotalTotal
FIELD COORDINATION230793
CONSULTING FEES229200

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total93830726Total

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY1631787BOY
EOY2426869EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY2034544BOY
EOY1410091EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY6909760BOY
EOY6679765EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis474089LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec431955LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY37202BOY
EOY42134EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY46023575BOY
EOY50881410EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
EOY2026189EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY5059435BOY
EOY3375292EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY61696303BOY
EOY66841750EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY308821BOY
EOY313605EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY37675476BOY
EOY38389484EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY37984297BOY
EOY38703089EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

FieldValueIRS element (for citing)
BOY23712006BOY
EOY28138661EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY23712006BOY
EOY28138661EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY61696303BOY
EOY66841750EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses3077932ReconcilationRevenueExpenses
Reconciliation Unrealized Invest1264321ReconciliationUnrealizedInvest
Reconcilation Other Changes84402ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis474089OtherCostOrOtherBasis
Depreciation431955Depreciation
Book Value42134BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings42134TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescriptionBook ValueBookValue
DEPOSITS3210018
ACCRUED INTEREST RECEIVABLE165274
FieldValueIRS element (for citing)
Total Book Value Other Assets3375292TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescriptionAmountAmount
CLAIMS PAYABLE$3,728,995
DEFERRED REVENUE - SELF PAYMENTS$295,131
RESERVES FOR UNPAID CLAIMS$4,835,207
RESERVES FOR FUTURE CLAIMS$28,600,000
DUE TO BROKER FOR SECURITIES PURCHASED$930,151
FieldValueIRS element (for citing)
Total Of Amounts38389484TotalOfAmounts
Footnote In Part XIIIXFootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt98172979TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments1264321NetUnrealizedGainsInvestments
Revenue Not Rptd F9901264321RevenueNotRptdF990
Revenue Subtotal96908658RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form99096908658TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt93830726TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal93830726ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form99093830726TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

FieldValueIRS element (for citing)
IdentifierDESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:Identifier
Return ReferencePART X, LINE 2:ReturnReference
ExplanationTHE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE, AND THE PLAN'S MANAGEMENT BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE. 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 INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF APRIL 30, 2013, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES THE PLAN IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO 2010.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonDAN BOONENamePerson
TitleTRUSTEETitle
Base Compensation Filing Org0BaseCompensationFilingOrg
Comp Based On Related Orgs104760CompBasedOnRelatedOrgs
Bonus Filing Org0BonusFilingOrg
Bonus Related Orgs0BonusRelatedOrgs
Other Compensation Filing Org0OtherCompensationFilingOrg
Other Compensation Related Orgs0OtherCompensationRelatedOrgs
Deferred Comp Filing Org0DeferredCompFilingOrg
Deferred Comp Related Orgs38561DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org0NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs14887NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org0TotalCompensationFilingOrg
Total Compensation Related Orgs158208TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org0CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs0CompReportPrior990RelatedOrgs

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11THE 990 IS REVIEWED BY THE CFO BEFORE BEING FILED.
FORM 990, PART VI, SECTION C, LINE 19GOVERING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST
FORM 990, PART XI, LINE 9:THE AMOUNT REPRESENTS THE NET CHANGE IN THE RESERVE FOR UNPAID BENEFITS AND THE RESERVE FOR FUTURE CLAIMS SHOWN AS A LIABILITY IN PART I 84,402.CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XII, LINE 2CNO CHANGES WERE MADE TO THE AUDIT OVERSIGHT AND REVIEW PROCESSES.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (27 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionControlled OrgControlledOrg
OPERATING ENGINEERS' LOCAL 324 PENSION FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302381900637TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)1
OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUATION COMMITTEE
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302382872986TO DISSEMINATE PROMOTIONAL MATERIALS AND INFO TO ARCHITECTS AND ENGINEERSMI501 (C) 51
OPERATING ENGINEERS' LOCAL 324 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383237248TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERSMI5271
OPERATING ENGINEERS' LOCAL 324 VACATION AND HOLIDAY FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302386195525TO PROVIDE VACATION BENEFITS FOR MEMBERSMI501 (C) 91
OPERATING ENGINEERS' LOCAL 324 DEFINED CONTRIBUTION FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383386104TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)1
OEPT REALTY HOLDING COMPANY
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383037205TO ACT AS TITLE HOLDING COMPANY FOR AN INVESTMENT OF A RELATED FUNDMI501 (C) 21
OPERATING ENGINEERS' LOCAL 324 RETIREE BENEFIT FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302382342972TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)1
OPERATING ENGINEERS' LOCAL 324 BUILDING CORPORATION
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302386082362TO HOLD BUILDINGS USED BY THE UNIONMI501 (C) 21
INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302380679790TO ANTICIPATE FOR AND CAPITALIZE ON THE CHALLENGES FACING THE UNIONMI501 (C)1
OPERATING ENGINEERS' LOCAL 324 JOURNEYMAN AND APPRENTICE TRAINING FUND
275 E HIGHLAND ROADHOWELLMI48843383215444TO PROVIDE TRAINING TO MEMBERSMI501 (C) 31
INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 RETIREMENT TRUST FUND
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302383685356TO PROVIDE RETIREMENT BENEFITS FOR MEMBERSMI501 (A)1
INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 HEALTH AND WELFARE FU
500 HULET DRIVEBLOOMFIELD TOWNSHIPMI48302382243531TO PROVIDE HEALTH BENEFITS FOR MEMBERSMI501 (C) 91
INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 APPRENTICESHIP AND ED
1550 HOWARD STREETDETROITMI48216237109957TO DISTRIBUTE EDUCATIONAL MATERIALS TO ARCHITECTS AND ENGINEERSMI501 (C) 51
BUILDING CORPORATION OF THE INTERNATIONAL UNION OF OPERATING ENGINEER
1550 HOWARD STREETDETROITMI48216800702994TO HOLD BUILDING USED BY THE UNIONMI501 (C) 21
CITY OF RIVERVIEW
KIMBALL TWP CLERICAL (SN)
KIMBALL TWP DPW (SN)
VILLAGE OF LEXINGTON (SN)
VILLAGE OF NORTH BRANCH (SN)
VILLAGE OF PAW PAW (SN)
VILLAGE OF PORT SANILAC (SN)
VILLAGE OF CARLETON DPWADM
VILLAGE OF LEXINGTON (SNB)
CHARTER TWP OF FORT GRATIOT SN
CITY OF COLOMA (ON)
CITY OF BROWN CITY (SN)
CITY OF COLOMA (SN)

Form990 Schedule R Part III Form990ScheduleRPartIII (59 entries)

Direct Controlling Entity NADirectControllingEntityNA
AMBOY CONTRACTORS LLC
N/A
AMQUIP CRANE RENTAL LLC
N/A
AMS STEEL LLC
N/A
ARISTEO INSTALLATION LLC
N/A
ASSEMBLERS LLC
N/A
ATLAS INDUSTRIAL HOLDINGS LLC
N/A
CADILLAC ASPHALT LLC
N/A
CADILLAC ASPHALT LLC
N/A
CEI MICHIGAN LLC
N/A
COOPER EXCAVATING LLC
N/A
D & R EARTHMOVING LLC
N/A
DAHN CONSTRUCTION CO LLC
N/A
FORTRESS FOUNDATION LLC
N/A
GENTNER GREEN LLC
N/A
GREAT LAKES DIVING LLC
N/A
GREAT LAKES FUSION EXC LLC
N/A
IDEAL CONTRACTING LLC
N/A
INFRASOURCE CONSTRUCTION LLC
N/A
KENT POWER SERVICES LLC
N/A
LABOR SERVICES LLC
N/A
M & W CRANE SERVICE LLC
N/A
MANISTEE CRANE SERVICE LLC
N/A
MARINE TECH LLC
N/A
MARTELL ELECTRIC LLC
N/A
MCT SERVICES LLC
N/A
MIDWEST C & M CONSTRUCTION LLC
N/A
MILLER PIPELINE LLC
N/A
MSR INDUSTRIAL SERVICES LLC
N/A
OEMC LLC
N/A
PCI CONSTRUCTION SERVICES LLC
N/A
PETERSEN & SON LLC
N/A
PRECISION PIPELINE LLC
N/A
PROACTIVE EQUIPMENT REPAIR LLC
N/A
REDLINE DEMOLITION LLC
N/A
RONCELLI ELC3 LLC
N/A
ROONEY CRANE SERVICE LLC
N/A
R-VALUE FOAM INSULATION LLC
N/A
S & P EXCAVATING LLC
N/A
S J LOUIS HDD SERVICES LLC
N/A
SECURE DOOR LLC
N/A
SERVICE CONSTRUCTION LLC
N/A
SIMONE SERVICES LLC
N/A
SPECIALTIES COMPANY LLC
N/A
TAPLIN INDUSTRIAL SRVS LLC
N/A
TENMILE CREEK EXCAV LLC
N/A
THE SELINSKY FORCE LLC
N/A
TUBE CITY IMS LLC
N/A
URSA MAJOR UNDERGROUND LLC
N/A
UTILITY SERVICES AUTHORITY LLC
N/A
HYDRO X LLC (F)
N/A
ROONEY CRANE SERVICE LLC OO
N/A
MICHIGAN RENTAL LLC (ON)
N/A
MCM ENVIRONMENTAL SVCS LLC(SN)
N/A
MICHIGAN GYPSUM COMPANY (SN)
N/A
RAPTOR TRUCKING LLC (SN)
N/A
PULLMAN POWERLLC
N/A
CENTRAL PROCESS ENGINEERING LLC
N/A
GLA LEASING LLC (OFFICE WKRS)
N/A
MICHIGAN RENTAL LLC (SN)
N/A

Form990 Schedule R Part IV Form990ScheduleRPartIV (708 entries)

Direct Controlling Entity NADirectControllingEntityNA
OE LOCAL 132
N/A
OE LOCAL 139
N/A
MIDWEST OE LOCAL 150
N/A
OE LOCAL 234
N/A
T-O OE LOCAL 465
N/A
BRUNETTE & SONS INC 00
N/A
GLA LEASING SVC INC(RECYCL AG)
N/A
WILLIAMSTON EXCAVATING AND
N/A
ABC PAVING CO
N/A
BARTHEL CONTRACTING CO
N/A
CAMERON CONSTRUCTION CO
N/A
CENTURY CEMENT CO
N/A
CLOVERDALE EQUIPMENT CO
N/A
DOAN CONSTRUCTION CO
N/A
DOUGLAS STEEL ERECTION CO
N/A
HACKETT CONSTRUCTION CO
N/A
HALL ENGINEERING CO
N/A
HAYES WASHED SAND & GRAVEL CO
N/A
HOLLY CONSTRUCTION CO
N/A
JOHN A PAPALAS & CO
N/A
L W LAMB CO
N/A
LUNDA CONST CO
N/A
MATHY CONSTRUCTION CO
N/A
MILLER BROTHERS CONST CO
N/A
O'LAUGHLIN CONSTRUCTION CO
N/A
PYRAMID PVG & CONTR CO
N/A
SALVATORE EXCAVATING CO
N/A
SANCHES CONSTRUCTION CO
N/A
SCHAD BOILER SETTING CO
N/A
SIWEK CONSTRUCTION CO
N/A
TRIANGLE ELECTRIC CO
N/A
WALTER TOEBE CONST CO
N/A
CONTRACTING & MATERIAL CO
N/A
UNITED RENTALS N AM AERIAL DIV
N/A
OE MID CENTRAL OPERATING ENG
N/A
OE SOUTHERN HCTENNVLY HC
N/A
A LINDBERG & SONS INC
N/A
A LINDBERG & SONS INC
N/A
A LINDBERG & SONS INC
N/A
ACE ASPHALT & PAVING CO INC
N/A
ADVANCED HYDROVAC INC
N/A
ADVANCED POOL SERVICES INC
N/A
AGGREGATE & DEVELOPING INC
N/A
ALBERICI CONSTRUCTORS INC
N/A
ALTCHEM ENVIRONMENTAL SVCS INC
N/A
APCOM POWER INC
N/A
ASSOCIATED CONSTRUCTION INC
N/A
ATLANTIC PLANT MAINT INC
N/A
AZCO INC
N/A
B & A STEEL COMPANY INC
N/A
BABCOCK & WILCOX CONSTR CO INC
N/A
BADGER DAYLIGHTING INC
N/A
BAILEY EXCAVATING INC
N/A
BARRETT PAVING MATERIALS INC
N/A
BARRETT PAVING MATERIALS INC
N/A
BERKEL & CO CONTRACTORS INC
N/A
BIERLEIN SERVICES INC
N/A
BJ'S & SONS CONTRACTING CO INC
N/A
BLAZE CONTRACTING INC
N/A
BLUE RIBBON CONTRACTING INC
N/A
BLUE WATER ENVIRONMENTAL INC
N/A
BODDY CONST CO INC
N/A
BOONE & DARR INC
N/A
BRENCAL CONTRACTORS INC
N/A
BROADCAST DESIGN & CONSTR INC
N/A
C & D HUGHES INC
N/A
C & P CONST CO INC
N/A
C A HULL CO INC
N/A
CAPITAL CITY GROUP INC
N/A
CARLO CONSTRUCTION INC
N/A
CAROL'S EXCAVATING INC
N/A
CAUSIE CONTRACTING INC
N/A
CB INC
N/A
CENTRAL MICHIGAN CONTR INC
N/A
CENTRAL MICHIGAN CONTR INC
N/A
CHAMPION INC
N/A
CHRISTMAN CONSTRUCTORS INC
N/A
CI CONTRACTING INC
N/A
CLS CONSTRUCTION SERVICES INC
N/A
COLASANTI SPECIALTY SVCS INC
N/A
COMET CONTRACTING INC
N/A
COMMERCIAL CONSTRUCTION INC
N/A
CONCORD EXCAVATNG & GRADNG INC
N/A
CONCRETE CUTTING CO INC
N/A
CONTRACT DEWATERING SERV INC
N/A
CORBY ENERGY SERVICES INC
N/A
COUGAR CONTRACTING INC
N/A
CRITTENDEN CONST CO INC
N/A
D J MCQUESTION & SONS INC
N/A
D-4 ENTERPRISES INC
N/A
DAN'S EXCAVATING INC
N/A
DAY & ZIMMERMANN NPS INC
N/A
DE-CAL MECHANICAL INC
N/A
DEE CRAMER INC
N/A
DEMARIA BUILDING CO INC
N/A
DEMCO INC
N/A
DEMREX INDUSTRIAL SVS CO INC
N/A
DGI - MENARD INC
N/A
DILISIO CONT INC
N/A
DOBSON INDUSTRIAL INC
N/A
DOETSCH INDUSTRIAL SVCS INC
N/A
DON EQUIPMENT INC
N/A
DOUGLAS N HIGGINS INC
N/A
DUKE & DUKE SERVICES INC
N/A
DULUTH SERVICES INC
N/A
DYCON INC
N/A
E & T TRUCKING INC
N/A
ELS CONSTRUCTION INC
N/A
EASTLUND CONCRETE CONST INC
N/A
EDW R WHITE CONTR INC
N/A
EJM PIPE SERVICES INC
N/A
ERICKSON TRUCKING SER INC
N/A
FANELLI CONST INC
N/A
FARROW GROUP INC
N/A
FESSLER & BOWMAN INC
N/A
FLAGG CLEANING SYSTEMS INC
N/A
FMG CONCRETE CUTTING INC
N/A
GABE'S CONSTRUCTION CO INC
N/A
GEM INDUSTRIAL INC
N/A
GENESEE BAY CONST INC
N/A
GERKEN PAVING INC
N/A
GLASROCK PRODUCTS INC
N/A
GORDON F LARAMIE & SONS INC
N/A
GRAND RIVER CONSTR CO INC
N/A
GRATTON CONST CO INC
N/A
GREAT LAKES EXCAVATING INC
N/A
GROUT SYSTEMS INC
N/A
GUNDLACH CHAMPION INC
N/A
HARDMAN CONSTRUCTION INC
N/A
HARMON CONSTRUCTION INC
N/A
HARRY FOX INC
N/A
HAYES MECHANICAL INC
N/A
HENRY GURTZWEILER INC
N/A
HI-BALL CO INC
N/A
HM ENVIRONMENTAL SERVICES INC
N/A
HM ENVIRONMENTAL SERVICES INC
N/A
HOFFMAN BROS INC
N/A
HOYT BRUMM & LINK INC
N/A
IMPERIAL CONSTRUCTION CO INC
N/A
IMPERIAL CRANE SERVICE INC
N/A
INDUSTRIAL MAINTENANCE SVC INC
N/A
INTERSTATE HIGHWAY CONST INC
N/A
J F BRENNAN CO INC
N/A
J J BARNEY CONSTRUCTION INC
N/A
J RANCK ELECTRIC INC
N/A
JERICO CONSTRUCTION INC
N/A
JOHNSON CONTROLS INC
N/A
JUDD INDUSTRIAL CONTRACTNG INC
N/A
KALTZ EXCAVATING CO INC
N/A
KBC INC
N/A
KIRBY STEEL INC
N/A
KRULL CONSTRUCTION CO INC
N/A
KT-GRANT INC
N/A
KVM DOOR SYSTEMS INC
N/A
LABELLE ELECTRIC SERVICES INC
N/A
LUEDTKE ENGINEERING INC
N/A
M J VAN DAMME TRUCKING INC
N/A
MAN CON MICHIGAN INC
N/A
MANNING ENTERPRISES INC
N/A
MAVERICK CONSTRUCTION INC
N/A
MCNALLY & NIMERGOOD INC
N/A
MEAN ERECTORS INC
N/A
MERSINO DEWATERING INC
N/A
MERSINO DEWATERING INC
N/A
MID-STATE EARTHWORKS INC
N/A
MIDWEST UNDERGROUND INC
N/A
MIRON CONSTRUCTION CO INC
N/A
NORTHEAST ASPHALT INC
N/A
NORTHERN CLEARING INC
N/A
NOVI WALL INC
N/A
NSS CONSTRUCTION INC
N/A
ONE WAY SERVICE INC
N/A
PERFITT EXCAVATING INC
N/A
PHILLIPS AND JORDAN INC
N/A
PHOENIX ENVIRONMENTAL INC
N/A
PITSCH ENTERPRISES INC
N/A
POSEN CONSTRUCTION INC
N/A
POWER PROCESS PIPING INC
N/A
PROGRESSIVE MECHANICAL INC
N/A
R J ALHOLM ERECTING CO INC
N/A
RAM CONST SERV OF MICHIGAN INC
N/A
RIC MAN CONST INC
N/A
RIC MAN DETROIT INC
N/A
RIETH-RILEY CONST CO INC
N/A
RIETH-RILEY CONST CO INC
N/A
RIETH-RILEY CONSTR CO INC
N/A
RMF NOOTER INC
N/A
RMT INC
N/A
ROBERTS PIPELINE CONSTR CO INC
N/A
ROONEY CONTRACTING INC
N/A
ROYAL ROOFING CO INC
N/A
RUDOLPH-LIBBE INC
N/A
S L & H CONTRACTORS INC
N/A
SALENBIEN TRUCKING & EXC INC
N/A
SCHAEDLER ENTERPRISES INC
N/A
SCHWEITZER INC
N/A
SHAMBAUGH & SON INC
N/A
SITE DEVELOPMENT INC
N/A
SKANSKA USA BUILDING INC
N/A
STANTE EXCAVATING CO INC
N/A
STRAND CONSTRUCTORS INC
N/A
SUMMIT TRANSPORT INC
N/A
T L CONTRACTING INC
N/A
TISEO BROTHERS INC
N/A
TOM'S LANDSCAPING INC
N/A
TONN & BLANK INC
N/A
TRE TORRI CONSTRUCTION INC
N/A
TRI-CITY GROUNDBREAKERS INC
N/A
TURNER-BROOKS INC
N/A
UBG INC
N/A
UNITED CONSTRUCTION CO INC
N/A
UNITED PIPING INC
N/A
V I L CONSTRUCTION INC
N/A
VAC-ALL SERVICE INC
N/A
VEOLIA ES SPECIAL SERVICES INC
N/A
W H CANON INC
N/A
W H CANON INC
N/A
WAGNER CONSTRUCTION INC
N/A
WALL CONCEPTS INC
N/A
WALTON CONTRACTING INC
N/A
WATERLAND TRUCKING SERVICE INC
N/A
WATERLAND TRUCKING SERVICE INC
N/A
WAYNE DISPOSAL INC
N/A
WHITE CONSTRUCTION INC
N/A
WILLIAM E WALTER INC
N/A
WITECH COMPANY INC
N/A
PE BEN INDUSTRIES COMPANY LTD
N/A
R J STACEY LTD
N/A
T-O LOCAL 150 MIDWEST OE
N/A
6-K CONSTRUCTION CO OO
N/A
CENTRAL MICHIGAN CONTR INC OO
N/A
CONCRETE CUTTING CO INC OO
N/A
CTS FOUNDATIONS INC OO
N/A
HEBERT CONSTRUCTION CO OO
N/A
OLSTROM EXCAVATNG & PAVING OO
N/A
PERFITT EXCAVATING OO
N/A
POWELL CONSTR & EXCAVATING OO
N/A
INT UNION OF OPER ENGINERS SNB
N/A
KLOCHKO EQUIPMENT RENTAL SNB
N/A
LOCAL 324 HEALTH CARE PLAN SNB
N/A
POTTERVILLE PUBLIC SCHOOLS SSN
N/A
SPRINGPORT PUBLIC SCHOOLS SSN
N/A
OE LOCAL 181 320 & TVA
N/A
BLUE STAR INC-CO UAP
N/A
INSITUFORM TECHNOLOGIES USA
N/A
THE STATE GROUP INDUSTRIAL USA
N/A
OE EASTERN PA & DE
N/A
PARRIS TRNCHNG & BLOCK INC(OO
N/A
DETROIT ATHLETIC CLUB (ON)
N/A
FRAZIER RENTALS INC (ON)
N/A
GRSD SEWER AUTHORITY (ON)
N/A
KLETT RECYCLE INC (ON)
N/A
LARAMIE ENTERPRISES INC (ON)
N/A
TITAN EQUIPMENT EAST (ON)
N/A
ABM ENGINEERING SERVICES (SN)
N/A
ABM ENGINEERING SERVICES (SN)
N/A
AGGREGATE INDUSTRIES (SN)
N/A
AMERICAN AGG OF MICH-MECH (SN)
N/A
CONTRACT DEWATERING SERV (SN)
N/A
D & H SERVICES INC (SN)
N/A
ENVIRONMENTAL IND SVC (SN)
N/A
EQ INDUSTRIAL SERVICES (SN)
N/A
FRAZIER RENTALS INC (SN)
N/A
GALLO EQUIPMENT COMPANY (SN)
N/A
GRSD SEWER AUTHORITY (SN)
N/A
HM ENVIRONMENTAL SVCS INC (SN)
N/A
HOLLY SAND & GRAVEL (SN)
N/A
HYDRO X (SN)
N/A
KELLEY DEWATERING & CONSTR(SN)
N/A
KLETT RECYCLE INC (SN)
N/A
LYON SAND & GRAVEL CO (SN)
N/A
MACOMB CONCRETE CUTTING (SN)
N/A
MICHIGAN CAT (SN)
N/A
MISSAUKEE CTY RD COMMISSN(SN)
N/A
MOTOR CITY TRANSPORTER (SN)
N/A
NES RENTAL HOLDINGS-BYRON (SN)
N/A
NES RENTALS MT PLEASANT (SN)
N/A
NOVI WALL OO (SN)
N/A
NOVI WALL OO (SN)
N/A
OE LOCAL 324 JATF (SN)
N/A
OE LOCAL 324 SEC (SN)
N/A
ROCWALL COMPANY OO (SN)
N/A
ROCWALL COMPANY OO (SN)
N/A
ST CLAIR COUNTY DPW (SN)
N/A
TITAN EQUIPMENT EAST INC (SN)
N/A
TITAN EQUIPMENT EAST INC (SN)
N/A
TRUCKWAY SERVC INC OF MI (SN)
N/A
LUHR BROS INC (TI)
N/A
JCM U-LINK JV
N/A
SAFETY GROOVING & GRINDING LP
N/A
CRANE INDUSTRIAL SERV COINC
N/A
TWENTY FIRST CENTURY SALVAGE
N/A
ADAMO DEMOLITION CRUSHING AGMT
N/A
SUPERIOR ELECTRIC GREAT LAKES
N/A
CLEVELAND CRANE & SHOVEL SALES
N/A
F & M POURED WALLS
N/A
SKY-REACH INCORPORATED
N/A
WILLIE MCCORMICK & ASSOCIATES
N/A
SIEMENS WESTINGHOUSE GENERATIO
N/A
DS SERVICES CRANE & ELEVATOR
N/A
FENTON SAND & GRAVEL
N/A
STONECO (OTTAWAMAYBEE)
N/A
OE UPSTATE NY ENGINEERS BENE
N/A
MOTOR CITY ELECTRIC CO
N/A
OE LOCAL 101 RECIPROCITY
N/A
OHIO RECIPROCITY
N/A
ALLTECH ENGINEERING CORP
N/A
COMMERCIAL CONTRACTING CORP
N/A
CONSTRUCTION AGGREGATES CORP
N/A
FOUNDATION SERVICE CORP
N/A
GALLAGHER ASPHALT CORP
N/A
GLENCORP
N/A
INT IND CONTR CORP
N/A
L A CONSTRUCTION CORP
N/A
OMEGA DEMOLITION CORP
N/A
R CLEVELAND CORP
N/A
SCHREIBER CORP
N/A
TESTA CORP
N/A
WESTSIDE MECH CONTR CORP
N/A
MID MICHIGAN CRUSHING & RECYCL
N/A
SOUTHEAST MACOMB SANITARY DIST
N/A
SOUTHEAST MACOMB SANITARY DIST
N/A
HYDAKER-WHEATLAKE CO
N/A
J J CURRAN CRANE CO
N/A
NORTHERN TIRE CO
N/A
PIPELINE EMPLOYERS & OE RECIP
N/A
INT UNION OF OPER ENGINEERS
N/A
SSSI ATTNHELEN
N/A
NATIONAL ROOFING & SHEET METAL
N/A
SCHENA ROOFING & SHEET METAL
N/A
OE LOCAL 49 HEALTH & WELFARE
N/A
MID MICHIGAN ROOFING
N/A
OE LOCAL 487 HLTH & WLFR &
N/A
OE LOCAL 406 WELFARE FUND
N/A
OE LOCAL 513 FRINGE BENE FUND
N/A
BARNHART CRANE & RIGGING CO
N/A
CORPORATE ROOFING CO
N/A
CROSS CONCRETE PUMPING CO
N/A
EUGENIO PAINTING CO
N/A
FISHER CONTRACTING CO
N/A
GV CEMENT CONTRACTING CO
N/A
HYDRAULIC CONCRETE BREAKING CO
N/A
LUEDTKE ENGINEERING CO
N/A
OAKLAND PLUMBING CO
N/A
PARKS DRILLING CO
N/A
RAYMOND EXCAVATING CO
N/A
RAYMOND EXCAVATING CO
N/A
SUPERIOR ELECT OF LANSING CO
N/A
TROELSEN EXCAVATING CO
N/A
BUCKNER CRANE AND RIGGING
N/A
DUN TRANSPORTATION & STRINGING
N/A
PRICE-GREGORY
N/A
MILLS EXCAVATING - ITHACA
N/A
SPENCE BROTHERS
N/A
MICHIGAN PAVING & MATERIALS
N/A
E L MECHANICAL
N/A
GOYETTE MECHANICAL
N/A
MC SHANE MECHANICAL
N/A
WILLIAM E HARNISH ACCOUSTICAL
N/A
HARSCO METALS AMERICAS
N/A
ABM ENGINEERING SERVICES
N/A
BMI REFRACTORY SERVICES
N/A
CONSTRUCTION LABOR SERVICES
N/A
INDIANHEAD PIPELINE SERVICES
N/A
KS ENERGY SERVICES
N/A
LAKESHORE ENGINEERING SERVICES
N/A
MICHIGAN MECHANICAL SERVICES
N/A
SUMMIT CIVIL SERVICES
N/A
WALBRIDGE TOOLING SEVICES
N/A
TCI INC OF MICHIGAN
N/A
METROPOLITAN POWER & LIGHT
N/A
CONTRACT GLAZIERS IINC
N/A
WALSH CONST CO OF ILL
N/A
SAUK TRAIL HILLS
N/A
6-K CONSTRUCTION INC
N/A
A J REHMUS & SON INC
N/A
AF SMITH ELECTRIC INC
N/A
ADAMO DEMOLITION CO INC
N/A
AJAX PAVING INDUSTRIES INC
N/A
AMERICAN ERECTORS INC
N/A
ANTIGO CONSTRUCTION INC
N/A
ASSEMBLERS INC
N/A
AUTOMATIC SYSTEMS INC
N/A
BABCOCK & WILCOX CONST INC
N/A
BAKER CONSTRUCTION CO INC
N/A
BEST ASPHALT INC
N/A
BLOOM ROOFING SYSTEMS INC
N/A
BORNOR RESTORATION INC
N/A
BRADY SAND & GRAVEL INC
N/A
BROWN'S EXCAVATING INC
N/A
C L RIECKHOFF CO INC
N/A
C MUSSON CONSTR INC
N/A
CARLETON FARMS INC
N/A
CBI SERVICES INC
N/A
CENTER LINE ELECTRIC INC
N/A
CENTRAL RENT-A-CRANE INC
N/A
CHAMPAGNE & MARX EXCINC
N/A
CITIZENS DISPOSAL INC
N/A
CLOSNER CONSTR & SALES INC
N/A
CONTI ELECTRIC INC
N/A
CTI AND ASSOCIATES INC
N/A
CTS FOUNDATION INC
N/A
E & L DEVELOPMENT INC
N/A
FA INDUSTRIAL SERVICES INC
N/A
FASTDECKS INC
N/A
GERACE CONSTRUCTION CO INC
N/A
GIFFIN INC
N/A
GRAND RIVER CONSTR INC
N/A
GRUNWELL-CASHERO CO INC
N/A
H M WHITE INC
N/A
HENKELS & MCCOY INC
N/A
HIGHWAY SERVICE CO INC
N/A
HOOVER & WELLS INC
N/A
IMPERIAL CONST CO INC
N/A
INTERCON CONSTRUCTION INC
N/A
ISIS LAND ENTERPRISES INC
N/A
JAMES PETERSON SONS INC
N/A
JAY DEE CONTRACTORS INC
N/A
JEFFERS CRANE SERVICE INC
N/A
L & L CONSTRUCTION CO INC
N/A
LAKEVIEW CONTRACTING INC
N/A
LANAVILLE FOUNDATIONS INC
N/A
LARAMIE ENTERPRISES INC
N/A
LARAMIE ENTERPRISES INC
N/A
LUTZ ROOFING INC
N/A
M & M EXCAVATING INC
N/A
MUE INC
N/A
MANCINI CONSTRUCTION INC
N/A
MERLYN CONTRACTORS INC
N/A
MESSINA TRUCKING INC
N/A
METRO INDUSTRIAL CONTR INC
N/A
MID-AMERICAN GUNITE INC
N/A
MIDWEST STEEL INC
N/A
MINNESOTA LIMITED INC
N/A
MUSSON BROS INC
N/A
NB PROCESSING INC
N/A
NEWKIRK ELECTRIC ASSOC INC
N/A
NORTH CHANNEL CONST COINC
N/A
PAYNE & DOLAN INC
N/A
PJ STEEL SUPPLY INC
N/A
POURED BRICK WALLS INC
N/A
R & R CONSTR SVCS INC
N/A
R G EISENHARDT INC
N/A
RL SHEKELL INC
N/A
RAUHORN ELECTRIC INC
N/A
RBV CONTRACTING INC
N/A
RIETH-RILEY CONSTR COINC
N/A
RIVER CONTRACTING INC
N/A
ROBERTS STEEL ERECTION INC
N/A
ROY NESS CONTR & SALES INC
N/A
S & S EXCAVATING INC
N/A
SAFWAY SERVICES INC
N/A
SAN MARINO CEMENT WALL INC
N/A
SBG CONSTRUCTION INC
N/A
SNOWDENINC
N/A
SOLE CONSTRUCTION INC
N/A
STEELCON INC
N/A
STONE & WEBSTER INC
N/A
TITAN EQUIPMENT EAST INC
N/A
TRI-CITY AGGREGATES INC
N/A
TRI-STEEL INC
N/A
TRU-WALL CONST CO INC
N/A
UNIVERSAL PIPING INC
N/A
WADEL STABILIZATION INC
N/A
WPM INC
N/A
Z-CONTRACTORS INC
N/A
ZENITH TECH INC
N/A
CONCRETE CUTTING & BREAKING
N/A
HART & ASSOCIATE CONSTRUCTION
N/A
BELT MAINTENANCE ACQUISITIONS
N/A
EQUIPMENT RECYCLING SOLUTIONS
N/A
PREMIUM HYDRO SOLUTIONS
N/A
TOTAL FOUNDATIONS
N/A
GALLAGHER KAISER
N/A
OE LOCAL 324 JATF
N/A
WINBCO TANK CO
N/A
ERICKSON TRUCKING
N/A
MCNAMARA TRUCKING
N/A
WOOD TRUCKING
N/A
OE LOCAL 37
N/A
OE LOCAL 66
N/A
E C KORNEFFEL CO
N/A
HUNTER-PRELL CO
N/A
KLOCHKO EQUIPMENT RENTAL CO
N/A
SEAWAY PAINTING LLC
N/A
DETROIT CORNICE & SLATE
N/A
ALLIED ERECTING & DISMANTLING
N/A
DETROIT DIAMOND DRILLING
N/A
NORTH AMERICAN DISMANTLING
N/A
SOUTHEAST DIRECTIONAL DRILLING
N/A
VALLEY DIRECTIONAL DRILLING
N/A
B & B CONCRETE PLACEMENT
N/A
CULVER DEVELOPMENT
N/A
FLORENCE CEMENT
N/A
OAKLAND HEIGHTS DEVELOPMENT
N/A
PROCESS PIPING & EQUIPMENT
N/A
WALTER PAYTON POWER EQUIPMENT
N/A
WEST MICHIGAN EARTH MANAGEMENT
N/A
ANGELO IAFRATE CONSTRUCTION CO
N/A
ARISTEO CONSTRUCTION CO
N/A
FAULKNER CONSTRUCTION CO
N/A
JOHN E GREEN CO
N/A
NASHVILLE CONSTRUCTION CO
N/A
O'HARROW CONSTRUCTION CO
N/A
RIETH-RILEY CONSTRUCTION CO
N/A
RIETH-RILEY CONSTRUCTION CO
N/A
SCHNABEL FOUNDATION CO
N/A
THE AUSTIN CO
N/A
WM CROOK FIRE PROTECTION CO
N/A
OE LOCAL 520 EMP & ENG PEN FD
N/A
LOCAL 324 HEALTH CARE PLAN SN
N/A
CORTIS BROTHERS TRUCKING &
N/A
CORTIS BROTHERS TRUCKING &
N/A
ROY ZENERE TRUCKING &
N/A
GLA LEASING SVCS INC(SYLVANIA)
N/A
TERRA ENGINEERING & CONSTR
N/A
ALL ERECTION & CRANE RENTAL
N/A
DAWES RIGGING & CRANE RENTAL
N/A
RSC EQUIPMENT RENTAL
N/A
DAY CONSTRUCTION CO IN
N/A
KLOCHKO EQUIPMENT RENTAL CO SN
N/A
BUCK'S CRANE (OO)
N/A
L LOYER CONSTRUCTION (OO)
N/A
MICHIGAN DISPOSAL-WASTE PROCES
N/A
MICHIGAN DISPOSAL-WASTE PROCES
N/A
MICHIGAN DISPOSAL-WASTE PROCES
N/A
NES RENTALS (DETROIT)
N/A
WASHINGTON GROUP INTERNATIONAL
N/A
BRAZEN & GREER MASONRY
N/A
BIG INCH FABRICATORS & CONST
N/A
CIPPARRONE CONST
N/A
AMERICAN EXCAVATING CONTR
N/A
JUDD INDUSTRIAL CONTR
N/A
GLA LEASING SVCS INC(ROCKWOOD)
N/A
HARBOR BEACH COMMUNITY SCHOOLS
N/A
HARBOR BEACH COMMUNITY SCHOOLS
N/A
DAVIS IRON WORKS
N/A
MAXIM CRANE WORKS
N/A
AMALIO CORP
N/A
CONNELLY CRANE RENTAL CORP
N/A
MCM MANAGEMENT CORP
N/A
MORETRENCH AMERICAN CORP
N/A
DUROCHER MARINEDIV OF KOKOSNG
N/A
DUROCHER MARINEDIV OF KOKOSNG
N/A
CONSTRUCTION & TURNAROUND
N/A
BARTON-MALOW COMPANY
N/A
BRIESER CONSTRUCTION COMPANY
N/A
DBR COMPANY
N/A
E S WAGNER COMPANY
N/A
FLYNN PAVING COMPANY
N/A
FUTURE FENCE COMPANY
N/A
GEORGE GRADEL COMPANY
N/A
HASPER EQUIPMENT COMPANY
N/A
J KOSKI COMPANY
N/A
JD CANDLER ROOFING COMPANY
N/A
JAMAR COMPANY
N/A
MCNALLY & NIMERGOOD COMPANY
N/A
NAGLE PAVING COMPANY
N/A
OVERHEAD CONVEYOR COMPANY
N/A
PCI CONSTRUCTION COMPANY
N/A
ROCWALL COMPANY
N/A
ROESE PIPELINE COMPANY
N/A
T F BECK COMPANY
N/A
THE BOLDT COMPANY
N/A
TITUS WELDING COMPANY
N/A
W J O'NEIL COMPANY
N/A
GORDY'S CONCRETE PUMPING
N/A
MANISTEE WELDING & PIPING
N/A
METRO PIPING
N/A
OE LOCAL 965 HLTH BENE PLAN
N/A
ANGELO IAFRATE CONSTR CO
N/A
CENTRAL CONVEYOR CO
N/A
DEARBORN MID-WEST CONVEYOR CO
N/A
ELECTRIC CONDUIT CONSTR CO
N/A
HAYWARD BAKER CO
N/A
WALBRIDGE ALDINGER CO
N/A
OE HLTH & WLFR FOR COLORADO
N/A
BUCK'S CRANE
N/A
AUTHORITY GROUP CONCRETE
N/A
WESTSIDE CONCRETE
N/A
MICHIGAN PAVING & MATERIAL
N/A
NORTHERN A-1 INDUSTRIAL
N/A
ALPHA ELECTRIC & ENGINEERING
N/A
BRISTOL MANUFACTURING
N/A
LESCO DESIGN & MANUFACTURING
N/A
MONARCH WELDING & ENGINEERING
N/A
TITAN INDUSTRIAL FLOORING
N/A
CHRISTEN DETROIT
N/A
DC BYERS COMPANYDETROIT
N/A
CMF GROUP
N/A
DEVON INDUSTRIAL GROUP
N/A
MT CARMEL STABILIZATION GROUP
N/A
THE WICHER GROUP
N/A
TOOLES CONTRACTING GROUP
N/A
STONECO (DENNISTON QUARRY)
N/A
OE CONTRS LABS TEAMSTRS &
N/A
UNITED RENTALS INC (RSC)
N/A
NEDROW REFRACTORIES CO
N/A
INT UNION OF OPER ENGINERS SN
N/A
UNITED RENTALS (SHELBY TWSHP)
N/A
OE LOCAL 25 MARINE DIVISION
N/A
URS WASHINGTON DIVISION
N/A
CAL FLEMING TRANSPORT SVC(SNB)
N/A
FRAZIER RENTALS INC (SNB)
N/A
HI-BALL COMPANY INC (SNB)
N/A
LOCAL 324 PENSION FUND (SNB)
N/A
MOTOR CITY TRANSPORTER (SNB)
N/A
OE LOCAL 324 JATF (SNB)
N/A
OE LOCAL 324 LMEC (SNB)
N/A
WAYNE DISPOSAL INC (SNB)
N/A
A A BOOS & SONS
N/A
C R MEYER & SONS
N/A
MILBOCKER & SONS
N/A
ROHRSCHEIB SONS CAISSONS
N/A
FORM SPEC
N/A
BAD AXE SCHOOLS (SSN)
N/A
BATH COMMUNITY SCHOOLS (SSN)
N/A
CBRE (SSN)
N/A
DETROIT ATHLETIC CLUB (SSN)
N/A
DETROIT RENEWABLE POWER (SSN)
N/A
LB&B ASSOCIATES INC (SSN)
N/A
PRESTIGE TECHNOLOGIES INC(SSN)
N/A
W J O'NEIL COMPANY (SSN)
N/A
UNION CAISSON
N/A
CONTINENTAL INDUST SVC & SUPP
N/A
BRAND ENERGY SVCS
N/A
BACCO CONST CO
N/A
CCK EQUIPMENT CO
N/A
CLOVERDALE EQUIPMENT CO
N/A
ERICKSON & LINDSTROM CONST CO
N/A
FERRINI CEMENT CO
N/A
GRANGER CONST CO
N/A
HEBERT CONST CO
N/A
LOWE CONST CO
N/A
NICHOLSON CONST CO
N/A
PACITTO & FOREST CONST CO
N/A
PETERS CONST CO
N/A
R L COOLSAET CONST CO
N/A
R L MORRIS & SONS CONST CO
N/A
TONY ANGELO CEMENT CONST CO
N/A
WELDED CONST CO
N/A
SUNBELT RENTALS
N/A
ASSEMBLERS PRECAST & STEEL
N/A
DURR SYSTEMS
N/A
INDUSTRIAL POWER SYSTEMS
N/A
UNIVERSAL WALL SYSTEMS
N/A
OE WAID OE & EMPLR HLTH &
N/A
C & R PLUMBING & HEATING
N/A
CHARPS WELDING & FABRICATING
N/A
CUSTOM SEATING
N/A
CUT AND CORE CONCRETE CUTTING
N/A
E R ZEILER EXCAVATING
N/A
GAUTHIER EXCAVATING
N/A
GUNTHORPE PLUMBING & HEATING
N/A
J C HOLLY CONTRACTING
N/A
MOYLE TRUCKING & EXCAVATING
N/A
SUPERIOR EXCAVATING
N/A
ALLINGHAM CORPORATION
N/A
ALLINGHAM CORPORATION
N/A
ANLAAN CORPORATION
N/A
BOSK CORPORATION
N/A
CASE FOUNDATION
N/A
CONTRACTORS RENTAL CORPORATION
N/A
CRACKERS EAST CORPORATION
N/A
D & S CONSTRUCTION
N/A
DAYTON SUPERIOR CORPORATION
N/A
DI COSMO CONSTRUCTION
N/A
EAGLE EXCAVATION
N/A
ENERFAB CORPORATION
N/A
G & L CORPORATION
N/A
GEEDING CONSTRUCTION
N/A
GREAT LAKES HYDRO DEMOLITION
N/A
GREAT LAKES HYDRO DEMOLITION
N/A
HART & ASSOCIATES CONSTRUCTION
N/A
J SLAGTER & SON CONSTRUCTION
N/A
KELCRIS CORPORATION
N/A
KNIGHT CONSTRUCTION
N/A
MELCHING DEMOLITION
N/A
MICHELS CORPORATION
N/A
NIEMI CORPORATION
N/A
REICHENBACH CEILING& PARTITION
N/A
THE HERTZ CORPORATION
N/A
TOLEDO CAISSON CORPORATION
N/A
TOM ALLEN CONSTRUCTION
N/A
URS ENERGY & CONSTRUCTION
N/A
WALBRIDGE EQUIP INSTALLTION
N/A
WEISS CONSTRUCTION
N/A
BRISTOL ERECTORS
N/A
HURON INDUSTRIAL CONTRACTORS
N/A
NORTHLAND CONSTRUCTORS
N/A
RYAN INC CENTRAL
N/A
OE LOCAL 4-H&W PEN & ANNUITY
N/A
OE LOCAL 478 BENEFIT FUNDS
N/A
BRANDENBURG INDUSTRIAL SERVICE
N/A
GRAND DAVO CRANE SERVICE
N/A
GRAND DAVO CRANE SERVICE
N/A
LAGRANGE CRANE SERVICE
N/A
MOUNTAIN CRANE SERVICE
N/A
PEARSON EQUIPMENT & SERVICE
N/A
CRAWFORD PILE DRIVING
N/A
SAGINAW ASPHALT PAVING
N/A
T & M ASPHALT PAVING
N/A
WYOMING ASPHALT PAVING
N/A
TITANUS CEMENT WALL
N/A
OE LOCAL 627 OKLAHOMA WLFR
N/A
T-O LOCAL 139 OE HLTH & WLFR
N/A
T-O LOCAL 49 OE HLTH & WLFR
N/A
BOART LONGYEAR
N/A
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Dividends Related Organization0DividendsRelatedOrganization
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs0PerformOfServicesByOtherOrgs
Sharing Of Facilities1SharingOfFacilities
Sharing Of Paid Employees1SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org1ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

FieldValueIRS element (for citing)
Business Name Line1OPERATING ENGINEERS' LOCAL 324 PENSION FUNDBusinessNameLine1
FieldValueIRS element (for citing)
Transaction TypeOTransactionType
Amount Involved230793AmountInvolved
Method Of Amt DeterminationALLOCATIONMethodOfAmtDetermination