Civic Intelligence

International Operating Engineers Union 49 Health and Welfare Fund

990 • Fiscal year 2023 • EIN 23-7015120

Jun 01, 2022 to May 31, 2023 • Filed on Feb 29, 2024

Organization ProfileWWW.HEALTH49.ORG

View Organization Page

3001 Metro Drive 500Bloomington, MN 55425

(952) 854-0795

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.02x

Higher debt load relative to assets than 54% of similar nonprofits.

2023 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2023

Liabilities / Revenue

41st percentile

0.03x

Higher debt load relative to revenue than 41% of similar nonprofits.

2023 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2023

Net Margin

21st percentile

-9.8%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2023

Top Officer Pay

72nd percentile

$262,974

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2023 filings • 501(c)9 • $250M-$1B nonprofits • Source year 2023

Asset Growth

9th percentile

-8.9%

Faster asset growth than 9% of similar nonprofits.

2023 filings • 501(c)9 • $250M-$1B nonprofits • Annualized from 2022 to 2023

Revenue Growth

48th percentile

4.3%

Faster revenue growth than 48% of similar nonprofits.

2023 filings • 501(c)9 • $250M-$1B nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$261,152,900

Down $25,362,208 (-8.9%) from 2022

Net Assets

Down

$254,754,381

Down $26,140,591 (-9.3%) from 2022

Liabilities

Up

$6,398,519

Up $778,383 (+14%) from 2022

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin21st percentile

Revenue

Up

$242,223,199

Up $9,905,020 (+4.3%) from 2022

Expenses

Up

$266,059,773

Up $13,666,724 (+5.4%) from 2022

Net Income

Down

-$23,836,574

Down $3,761,704 (-19%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400M$300M$200M$100M$0Assets 2011: $170,379,821Liabilities 2011: $3,529,183Net Assets 2011: $166,850,6382011Assets 2012: $186,742,074Liabilities 2012: $4,130,390Net Assets 2012: $182,611,6842012Assets 2013: $198,266,368Liabilities 2013: $3,614,970Net Assets 2013: $194,651,3982013Assets 2014: $223,469,719Liabilities 2014: $4,631,856Net Assets 2014: $218,837,8632014Assets 2015: $240,647,325Liabilities 2015: $4,606,812Net Assets 2015: $236,040,5132015Assets 2016: $244,910,257Liabilities 2016: $4,277,063Net Assets 2016: $240,633,1942016Assets 2017: $263,502,083Liabilities 2017: $4,810,279Net Assets 2017: $258,691,8042017Assets 2018: $278,920,254Liabilities 2018: $5,166,938Net Assets 2018: $273,753,3162018Assets 2019: $264,597,271Liabilities 2019: $4,965,830Net Assets 2019: $259,631,4412019Assets 2020: $275,244,066Liabilities 2020: $5,106,641Net Assets 2020: $270,137,4252020Assets 2021: $333,006,559Liabilities 2021: $5,666,382Net Assets 2021: $327,340,1772021Assets 2022: $286,515,108Liabilities 2022: $5,620,136Net Assets 2022: $280,894,9722022Assets 2023: $261,152,900Liabilities 2023: $6,398,519Net Assets 2023: $254,754,3812023Assets 2024: $273,000,965Liabilities 2024: $7,435,030Net Assets 2024: $265,565,9352024

Highlighted filing

2023

Assets$261,152,900
Liabilities$6,398,519
Net Assets$254,754,381
Open 2023 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300M$200M$100M$0-$100MExpenses 2011: $98,334,8962011Expenses 2012: $101,997,4092012Expenses 2013: $121,201,3582013Revenue 2014: $141,071,290Expenses 2014: $125,632,795Net Income 2014: $15,438,4952014Revenue 2015: $157,887,795Expenses 2015: $143,240,083Net Income 2015: $14,647,7122015Revenue 2016: $165,808,236Expenses 2016: $155,685,143Net Income 2016: $10,123,0932016Revenue 2017: $177,763,021Expenses 2017: $174,414,748Net Income 2017: $3,348,2732017Revenue 2018: $187,518,459Expenses 2018: $180,251,900Net Income 2018: $7,266,5592018Revenue 2019: $202,617,145Expenses 2019: $213,210,786Net Income 2019: -$10,593,6412019Revenue 2020: $213,352,248Expenses 2020: $203,160,625Net Income 2020: $10,191,6232020Revenue 2021: $229,673,316Expenses 2021: $211,876,116Net Income 2021: $17,797,2002021Revenue 2022: $232,318,179Expenses 2022: $252,393,049Net Income 2022: -$20,074,8702022Revenue 2023: $242,223,199Expenses 2023: $266,059,773Net Income 2023: -$23,836,5742023Revenue 2024: $270,552,928Expenses 2024: $276,642,390Net Income 2024: -$6,089,4622024

Highlighted filing

2023

Revenue$242,223,199
Expenses$266,059,773
Net Income-$23,836,574
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Feb 29, 2024
Return Version
2022v5.0
Gross Receipts
$472,039,361
Mission and Program Overview

Mission

Payment of health care benefits for eligible participants and dependents as provided by the plan document.

HEALTH AND WELFARE FUND

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$280,894,972$254,754,381▼ $26,140,591
Investments in Publicly Traded Securities$253,832,953$216,552,874▼ $37,280,079
Accounts Receivable$22,805,861$25,319,159▲ $2,513,298
Cash and Non-Interest-Bearing Accounts$1,281,964$15,098,246▲ $13,816,282
Investments Other Securities$5,188,407$2,851,957▼ $2,336,450
Savings and Temporary Cash Investments$3,353,271$1,319,200▼ $2,034,071
Prepaid Expenses and Deferred Charges$35,865$0▼ $35,865
Land, Buildings, and Equipment, Net$16,787$11,464▼ $5,323
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$286,515,108$261,152,900▼ $25,362,208
Liabilities
Deferred Revenue$4,322,496$4,665,055▲ $342,559
Accounts Payable and Accrued Expenses$958,885$1,419,603▲ $460,718
Other Liabilities$338,755$313,861▼ $24,894
Total Liabilities$5,620,136$6,398,519▲ $778,383
Net Assets / Fund Balance
Total Net Assets Fund Balance$280,894,972$254,754,381▼ $26,140,591
Total Liabilities and Net Assets / Fund Balance$286,515,108$261,152,900▼ $25,362,208

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$11,464$25,794$37,258
Equipment$0$12,878$12,878
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

NameTitle
Jason GeorgeChairman
Ryan MccauslandAlternate Trustee
Tim OlsonAlternate Trustee
Adrian JohnsonTrustee
Brendan CarterTrustee
Eugene GroverTrustee
Ronald BoeselTrustee
Ryan DaviesTrustee
Tony FrattaloneTrustee
Mary WawroTrustee - Past
Timothy GillenSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Bluecross Blueshield Of MnPpo Access Fee1200 YANKEE DOODLE ROAD, Eagan, MN 55122$3,509,146
Wilson-mcshane CorporationThird Party Administrator3001 METRO DRIVE SUITE 500, Bloomington, MN 55425$3,196,468
Team CorporationEmployee Assistance Program3001 METRO DRIVE SUITE 500, Bloomington, MN 55425$1,354,966
Stairway Partners LLCInvestment Services2215 YORK ROAD, Oak Brook, IL 60523$512,970
Delta DentalClaim Administrative Fees500 S WASHINGTON AVENUE SUITE 206, Minneapolis, MN 55415$301,758
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$237,557,325
Investment Income
$3,850,941
Other Revenue
$814,933
Change in Net Assets
$-23,836,574

Audited Revenue Reconciliation

Revenue per Audited Statements
$241,783,791
Revenue Not Reported on Financial Statements
$439,408
Revenue Not Reported on Form 990
$-2,304,017
Total Revenue per Audited Statements
$239,479,774
Total Revenue per Form 990
$242,223,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,340,489
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$261,719,284
Fees for Services Management---$3,285,680
Fees for Service Investment Mgmnt Fees---$439,408
Fees for Services Legal---$226,331
Insurance---$90,979
Office Expenses---$81,296
Fees for Services Other---$36,490
Fees for Services Accounting---$35,591
Conferences and Meetings---$14,585
Depreciation Depletion---$5,323
Other Expenses---$1,360
Total Functional Expenses$0$0$0$266,059,773

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$266,059,773
Expenses per Audited Statements$265,620,365
Total Expenses per Audited Statements$265,620,365
Expenses Not Reported on Financial Statements$439,408
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits Held for Other Funds$313,861
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Although the board of trustees retains the ultimate responsibility, the board has delegated the day to day administrative duties to wilson-mcshane corporation as the third party administrator of the fund.”

Form 990, Part VI, Section A, Line 7A

“The fund shall be administered by an equal number of trustees, half of whom shall be appointed by international union of operating engineers local no. 49 and shall act as union trustees, and half of whom shall be appointed by associated general contractors of minnesota, inc. Minneapolis and st. Paul builders division and highway and heavy division and shall act as employer trustees.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is provided to the entire board of trustees for review before it is filed.”

Form 990, Part VI, Section B, Line 12C

“Each trustee is required to annually sign a statement which affirms that each trustee: has received a copy of the conflict of interest policy, has read and understands the policy, and has agreed to comply with the policy. In addition, to ensure the plan operates in a manner consistent with its purposes and allows the trustees to fulfill their fiduciary obligations, and does not engage in activities that could jeopardize its lawful status, periodic reviews of compliance with the conflict of interest policy are conducted by the trustees and the fund's attorney.”

Form 990, Part VI, Section C, Line 19

“The fund makes its governing documents, conflict of interest policy, and financial statements available at the fund office.”

Filing and Contact Details

Filer

Filer Name
International Operating Engineers Union
EIN
23-7015120
Phone
9528540795
Address
3001 METRO DRIVE 500, BLOOMINGTON, MN 55425

Signing Officer

Name
Jason George
Title
Chairman
Phone
9528540795
Signed
2024-02-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason George
Formed
1968
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
0
Employees
138
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
6800 FRANCE AVENUE SO SUITE 550, EDINA, MN 55435
Preparer
Eric C Baertsch
Phone
9528413950
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require the plan to evaluate tax positions taken and recognize a tax liability if the plan has taken uncertain tax positions that more likely than not would not be sustained upon examination by tax authorities. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 3,254 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8ALTERNATE TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE - PAST
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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012878
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt025794
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt037258
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0313861
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS HELD FOR OTHER FUNDS
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0439408
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE PLAN TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN UNCERTAIN TAX POSITIONS THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt30
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt242426
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$261,152,900
Liabilities
$6,398,519
Net assets
$254,754,381
Revenue
$242,223,199
Expenses
$266,059,773
Net income
-$23,836,574
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$273$7.44$266$271$277$6.09
2023Detailed filing. Detailed filing data is available for this year.$261$6.40$255$242$266$23.8
2022Detailed filing. Detailed filing data is available for this year.$287$5.62$281$232$252$20.1
2021Detailed filing. Detailed filing data is available for this year.$333$5.67$327$230$212$17.8
2020Detailed filing. Detailed filing data is available for this year.$275$5.11$270$213$203$10.2
2019Detailed filing. Detailed filing data is available for this year.$265$4.97$260$203$213$10.6
2018Detailed filing. Detailed filing data is available for this year.$279$5.17$274$188$180$7.27
2017Detailed filing. Detailed filing data is available for this year.$264$4.81$259$178$174$3.35
2016Detailed filing. Detailed filing data is available for this year.$245$4.28$241$166$156$10.1
2015Detailed filing. Detailed filing data is available for this year.$241$4.61$236$158$143$14.6
2014Detailed filing. Detailed filing data is available for this year.$223$4.63$219$141$126$15.4
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$198$3.61$195$121
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$187$4.13$183$102
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$170$3.53$167$98.3
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)9 • $250M-$1B nonprofits