﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.7">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-07-12T13:52:52-05:00</Timestamp>
    <TaxPeriodEndDate>2011-08-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>NEEDLES &amp; ASSOCIATES INC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>350 INTERLOCKEN BLVD STE 220</AddressLine1>
        <City>BROOMFIELD</City>
        <State>CO</State>
        <ZIPCode>80021</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-09-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>730790052</EIN>
      <Name>
        <BusinessNameLine1>OKLAHOMA OPERATING ENGINEERS</BusinessNameLine1>
        <BusinessNameLine2>WELFARE PLAN</BusinessNameLine2>
      </Name>
      <NameControl>OKLA</NameControl>
      <Phone>4056822323</Phone>
      <USAddress>
        <AddressLine1>1300 S MERIDIAN STREET</AddressLine1>
        <AddressLine2>ROOM/SUITE 200</AddressLine2>
        <City>OKLAHOMA CITY</City>
        <State>OK</State>
        <ZIPCode>73108</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MICHAEL L STARK JR</Name>
      <Title>CO CHAIRMAN</Title>
      <Phone>4056822323</Phone>
      <DateSigned>2012-07-11</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>KURT NEEDLES</Name>
      <Phone>3034304225</Phone>
      <DatePrepared>2012-07-12</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <AmendedReturn>X</AmendedReturn>
      <NameOfPrincipalOfficerPerson>MICHAEL L STARK JR</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>1300 S MERIDIAN STREET SUITE 200</AddressLine1>
        <City>OKLAHOMA CITY</City>
        <State>OK</State>
        <ZIPCode>73108</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>16644198</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="9">X</Organization501c>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationOther>X</TypeOfOrganizationOther>
      <TypeOfOrgOtherDescription>WELFARE FUND</TypeOfOrgOtherDescription>
      <YearFormation>1969</YearFormation>
      <StateLegalDomicile>OK</StateLegalDomicile>
      <ActivityOrMissionDescription>HEALTH &amp; WELFARE BENEFITS PROVIDER FOR A LABOR UNION.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>4</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>4</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>5106610</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>5333475</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>229503</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>488546</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>111352</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>111586</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>5447465</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>5933607</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>3456294</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>3714475</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>800568</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>864094</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>4256862</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>4578569</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>1190603</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>1355038</RevenuesLessExpensesCY>
      <TotalAssetsBOY>11575386</TotalAssetsBOY>
      <TotalAssetsEOY>12981293</TotalAssetsEOY>
      <TotalLiabilitiesBOY>1874717</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>1832508</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>9700669</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>11148785</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>HEALTH &amp; WELFARE BENEFITS PROVIDER FOR A LABOR UNION.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>3868138</Expense>
      <Description>HEALTH &amp; WELFARE BENEFITS PROVIDER FOR A LABOR UNION.</Description>
      <Activity2>
        <Expense>290390</Expense>
        <Description>INSURANCE PREMIUM PAID ON BEHALF OF PARTICIPANTS.</Description>
      </Activity2>
      <ActivityOther>
        <Expense>17030</Expense>
        <Description>HEALTH &amp; WELFARE BENEFITS PROVIDER FOR A LABOR UNION.</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>17030</TotalOfOtherProgramServiceExp>
      <TotalProgramServiceExpense>4175558</TotalProgramServiceExpense>
      <DescribedIn501C3>false</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc2">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc2">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc2">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc2">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc2">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc2">false</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc2">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc2">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc2">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc2">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc2">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc2">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="RetDoc4">true</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>false</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>4</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>4</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>true</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>BOARD OF TRUSTEES</NamePerson>
        <TelephoneNumber>4056822323</TelephoneNumber>
        <AddressUS>
          <AddressLine1>1300 S MERIDIAN SUITE 200</AddressLine1>
          <City>OKLAHOMA CITY</City>
          <State>OK</State>
          <ZIPCode>73108</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>WILLIAM NOBLE</NamePerson>
        <Title>CHAIRMAN</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SAM VANMETER</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL L STARK JR</NamePerson>
        <Title>CO CHAIRMAN</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALAN FERRIS</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LARRY GAINES</NamePerson>
        <Title>CO CHAIRMAN</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Former>X</Former>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHAEL A BISHOP</NamePerson>
        <Title>TRUSTEE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Former>X</Former>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>true</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>BLUE CROSS BLUE SHIELD</BusinessNameLine1>
            <BusinessNameLine2>BLUE CROSS BLUE SHIELD</BusinessNameLine2>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>1400 S BOSTON</AddressLine1>
            <AddressLine2>1400 S BOSTON</AddressLine2>
            <City>TULSA</City>
            <State>OK</State>
            <ZIPCode>74102</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>INSURER</DescriptionOfServices>
        <Compensation>192986</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>ZENITH ADMINISTRATORS INC</BusinessNameLine1>
            <BusinessNameLine2>ZENITH ADMINISTRATORS INC</BusinessNameLine2>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>1300 S MERIDIAN STREET</AddressLine1>
            <AddressLine2>1300 S MERIDIAN STREET</AddressLine2>
            <City>OKLAHOMA CITY</City>
            <State>OK</State>
            <ZIPCode>73108</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>ADMINISTRATOR</DescriptionOfServices>
        <Compensation>144882</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>2</NumberOfContractorsGT100K>
      <ProgramServiceRevenue>
        <Description>EMPLOYER CONTRIBUTIONS</Description>
        <TotalRevenueColumn>3343118</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3343118</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>RECIPROCAL-INCOMING</Description>
        <TotalRevenueColumn>1813053</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1813053</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>COBRA CONTRIBUTIONS</Description>
        <TotalRevenueColumn>96939</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>96939</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>RETIREE CONTRIBUTIONS</Description>
        <TotalRevenueColumn>79188</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>79188</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>LIQUIDATED DAMAGES</Description>
        <TotalRevenueColumn>1177</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1177</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>5333475</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>234605</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>234605</RelatedOrExemptFunctionIncome>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Securities>10964532</Securities>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>10710591</Securities>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>253941</Securities>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>253941</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>253941</RelatedOrExemptFunctionIncome>
      </NetGainOrLossInvestments>
      <OtherRevenueMisc>
        <Description>PHARMACY REBATE</Description>
        <TotalRevenueColumn>67309</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>67309</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>COBRA SUBSIDY REIMBURSEMENT</Description>
        <TotalRevenueColumn>43253</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>43253</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>EMPLOYER INTEREST / PENALTY</Description>
        <TotalRevenueColumn>1024</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1024</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>111586</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>5933607</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>5933607</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <BenefitsToMembers>
        <Total>3714475</Total>
      </BenefitsToMembers>
      <FeesForServicesManagement>
        <Total>144882</Total>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>34074</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>16955</Total>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>258827</Total>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>21597</Total>
      </OfficeExpenses>
      <ConferencesMeetings>
        <Total>976</Total>
      </ConferencesMeetings>
      <Insurance>
        <Total>290390</Total>
      </Insurance>
      <OtherExpenses>
        <Description>RECIPROCAL-OUTGOING</Description>
        <Total>91987</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>ADMINISTRATIVE EXPENSE</Description>
        <Total>2329</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>OTHER EXPENSES</Description>
        <Total>1083</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SR. HEALTH PLAN RECEIPTS</Description>
        <Total>744</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MEDICARE INFO REPORTING P</Description>
        <Total>250</Total>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>4578569</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <SavingsAndTempCashInvestments>
        <BOY>4832754</BOY>
        <EOY>4247953</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>1489289</BOY>
        <EOY>1522095</EOY>
      </AccountsReceivable>
      <InvestmentsPubTradedSecurities>
        <BOY>5253343</BOY>
        <EOY>7211245</EOY>
      </InvestmentsPubTradedSecurities>
      <TotalAssets>
        <BOY>11575386</BOY>
        <EOY>12981293</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>38291</BOY>
        <EOY>70344</EOY>
      </AccountsPayableAccruedExpenses>
      <OtherLiabilities>
        <BOY>1836426</BOY>
        <EOY>1762164</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>1874717</BOY>
        <EOY>1832508</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>9700669</BOY>
        <EOY>11148785</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>9700669</BOY>
        <EOY>11148785</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>11575386</BOY>
        <EOY>12981293</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>1355038</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>93078</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc2">
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <OtherLiabilities>
        <Description>HOUR BANK LIABILITY</Description>
        <Amount>1122433</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>CLAIMS IBNR</Description>
        <Amount>560000</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>ACCOUNTS PAYABLE - BC/BS</Description>
        <Amount>79731</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>1762164</TotalOfAmounts>
      <TotalRevenue>5933607</TotalRevenue>
      <TotalExpenses>4578569</TotalExpenses>
      <ExcessOrDeficitForYear>1355038</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>129704</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>129704</TotalAdjustments>
      <ExcessOrDeficitPerFS>1484742</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>6063311</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>129704</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>129704</RevenueNotRptdF990>
      <RevenueSubtotal>5933607</RevenueSubtotal>
      <TotalRevenuePerForm990>5933607</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>4578569</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>4578569</ExpensesSubtotal>
      <TotalExpensesPerForm990>4578569</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc4">
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <Form990ScheduleJPartII>
        <NamePerson>LARRY GAINES</NamePerson>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MICHAEL A BISHOP</NamePerson>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc5">
      <GeneralExplanation>
        <Identifier>AMENDED RETURN EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 1, ITEM B</ReturnReference>
        <Explanation>THE FORM WAS AMENDED TO REFLECT THE MOST CURRENT FIGURES FOR CLAIMS INCURRED, BUT NOT REPORTED AND HOUR BANK LIABILITIES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALL OTHER ACHIEVEMENTS DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>HEALTH &amp; WELFARE BENEFITS PROVIDER FOR A LABOR UNION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 4</ReturnReference>
        <Explanation>THE ORGANIZATION ADOPTED A NEW PLAN DOCUMENT AND SUMMARY PLAN DESCRIPTION ON MARCH 1, 2011.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>FORM 990 WAS PROVIDED TO BOARD OF TRUSTEES FOR THEIR REVIEW.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>TRUSTEES REVIEW ALL POLICIES IN EACH BOARD OF TRUSTEES MEETING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5</ReturnReference>
        <Explanation>OTHER CHANGES IN NET ASSETS ARE AS FOLLOWS: CHANGE IN LIABILITIES - HB: 13,374 CHANGE IN IBNR: (50,000) UNREALIZED GAIN: 129,704</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>