Civic Intelligence

Operating Engineers Local 101

EIN 44-0663379 • 501(c)9 • Kansas City, MO

Profile

Provide health and welfare benefits to employees of participating employers.

6601 Winchester 250Kansas City, MO 64133

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.01x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2024

Net Margin

62nd percentile

10%

Higher net margin than 62% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

12%

Faster revenue growth than 68% of similar nonprofits.

501(c)9 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$88,177,076

Up $10,717,072 (+14%) from 2023

Liabilities

Up

$864,096

Up $280,862 (+48%) from 2023

Net Assets

Up

$87,312,980

Up $10,436,210 (+14%) from 2023

Revenue

Up

$68,579,633

Up $7,450,778 (+12%) from 2023

Expenses

Up

$61,521,616

Up $9,666,839 (+19%) from 2023

Net Income

Down

$7,058,017

Down $2,216,061 (-24%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100M$50M$0Assets 2010: $45,637,338Liabilities 2010: $329,965Net Assets 2010: $45,307,3732010Assets 2011: $42,944,005Liabilities 2011: $932,728Net Assets 2011: $42,011,2772011Assets 2012: $40,883,569Liabilities 2012: $733,975Net Assets 2012: $40,149,5942012Assets 2013: $42,176,235Liabilities 2013: $561,188Net Assets 2013: $41,615,0472013Assets 2014: $44,751,519Liabilities 2014: $945,374Net Assets 2014: $43,806,1452014Assets 2015: $43,324,923Liabilities 2015: $737,641Net Assets 2015: $42,587,2822015Assets 2016: $43,631,388Liabilities 2016: $583,690Net Assets 2016: $43,047,6982016Assets 2017: $43,830,337Liabilities 2017: $415,098Net Assets 2017: $43,415,2392017Assets 2018: $44,601,289Liabilities 2018: $296,942Net Assets 2018: $44,304,3472018Assets 2019: $52,215,177Liabilities 2019: $419,606Net Assets 2019: $51,795,5712019Assets 2020: $58,813,997Liabilities 2020: $465,478Net Assets 2020: $58,348,5192020Assets 2021: $63,041,561Liabilities 2021: $130,375Net Assets 2021: $62,911,1862021Assets 2022: $59,839,200Liabilities 2022: $415,566Net Assets 2022: $59,423,6342022Assets 2023: $77,460,004Liabilities 2023: $583,234Net Assets 2023: $76,876,7702023Assets 2024: $88,177,076Liabilities 2024: $864,096Net Assets 2024: $87,312,9802024

Highlighted filing

2024

Assets$88,177,076
Liabilities$864,096
Net Assets$87,312,980

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80M$60M$40M$20M$0-$20MExpenses 2010: $35,796,5862010Expenses 2011: $35,921,3522011Expenses 2012: $36,885,6502012Revenue 2013: $36,152,880Expenses 2013: $34,836,548Net Income 2013: $1,316,3322013Revenue 2014: $37,314,729Expenses 2014: $35,589,967Net Income 2014: $1,724,7622014Revenue 2015: $38,785,612Expenses 2015: $39,168,441Net Income 2015: -$382,8292015Revenue 2016: $41,923,918Expenses 2016: $42,458,014Net Income 2016: -$534,0962016Revenue 2017: $45,044,863Expenses 2017: $46,778,600Net Income 2017: -$1,733,7372017Revenue 2018: $50,031,585Expenses 2018: $46,645,592Net Income 2018: $3,385,9932018Revenue 2019: $52,407,694Expenses 2019: $48,826,846Net Income 2019: $3,580,8482019Revenue 2020: $54,273,935Expenses 2020: $50,351,595Net Income 2020: $3,922,3402020Revenue 2021: $55,577,052Expenses 2021: $52,562,800Net Income 2021: $3,014,2522021Revenue 2022: $58,383,686Expenses 2022: $54,878,814Net Income 2022: $3,504,8722022Revenue 2023: $61,128,855Expenses 2023: $51,854,777Net Income 2023: $9,274,0782023Revenue 2024: $68,579,633Expenses 2024: $61,521,616Net Income 2024: $7,058,0172024

Highlighted filing

2024

Revenue$68,579,633
Expenses$61,521,616
Net Income$7,058,017

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$88.2$0.86$87.3$68.6$61.5$7.06
2023Detailed filing. Detailed filing data is available for this year.$77.5$0.58$76.9$61.1$51.9$9.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$59.8$0.42$59.4$58.4$54.9$3.50
2021Detailed filing. Detailed filing data is available for this year.$63.0$0.13$62.9$55.6$52.6$3.01
2020Detailed filing. Detailed filing data is available for this year.$58.8$0.47$58.3$54.3$50.4$3.92
2019Detailed filing. Detailed filing data is available for this year.$52.2$0.42$51.8$52.4$48.8$3.58
2018Detailed filing. Detailed filing data is available for this year.$44.6$0.30$44.3$50.0$46.6$3.39
2017Detailed filing. Detailed filing data is available for this year.$43.8$0.42$43.4$45.0$46.8$1.73
2016Detailed filing. Detailed filing data is available for this year.$43.6$0.58$43.0$41.9$42.5$0.53
2015Detailed filing. Detailed filing data is available for this year.$43.3$0.74$42.6$38.8$39.2$0.38
2014Detailed filing. Detailed filing data is available for this year.$44.8$0.95$43.8$37.3$35.6$1.72
2013Detailed filing. Detailed filing data is available for this year.$42.2$0.56$41.6$36.2$34.8$1.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.9$0.73$40.1$36.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.9$0.93$42.0$35.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.6$0.33$45.3$35.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$69,861,109
Mission and Program Overview

Mission

Provide health and welfare benefits to employees of participating employers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$76,876,770$87,312,980▲ $10,436,210
Investments in Publicly Traded Securities$28,786,479$30,224,264▲ $1,437,785
Investments Other Securities$20,338,308$23,558,955▲ $3,220,647
Accounts Receivable$12,825,959$23,120,431▲ $10,294,472
Cash and Non-Interest-Bearing Accounts$13,778,909$5,508,076▼ $8,270,833
Receivable From Disqualified Prsn$101,088$228,832▲ $127,744
Savings and Temporary Cash Investments$25,591$27,463▲ $1,872
Prepaid Expenses and Deferred Charges$212,899$703▼ $212,196
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$77,460,004$88,177,076▲ $10,717,072
Other Assets Total$1,390,771$5,508,352▲ $4,117,581
Liabilities
Accounts Payable and Accrued Expenses$343,071$479,026▲ $135,955
Other Liabilities$240,163$385,070▲ $144,907
Total Liabilities$583,234$864,096▲ $280,862
Net Assets / Fund Balance
Total Net Assets Fund Balance$76,876,770$87,312,980▲ $10,436,210
Total Liabilities and Net Assets / Fund Balance$77,460,004$88,177,076▲ $10,717,072

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$261--
Other Securities$2,842,170--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Aaron BrownCo-chair Trustee
Bridgette WilliamsCo-chair Trustee
PATRICK O'DONNELLManagement Trustee
Tom WhittakerManagement Trustee
Joshua DavisUnion Trustee
Scott RettigUnion Trustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Marathon HealthManagement Fee2800 ROCKCREEK PKWY, Kansas City, KS 64117$1,471,895
UmrClaims Processing115 W WAUSAU AVE, Wausau, WI 55401$1,043,017
Zenith American SolutionsAdministrator302 KNIGHTS RUN AVE SUITE 1100, Tampa, FL 33602$644,611
Blake & Uhlig PaLegal6803 W 64TH STREET SUITE 300, Overland Park, KS 66202$232,426
Delta Dental Of MissouriClaims Processing12399 GRAVOIS RD, St Louis, MO 63127$186,481
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$66,333,315
Investment Income
$2,237,642
Other Revenue
$8,676
Change in Net Assets
$7,058,017

Audited Revenue Reconciliation

Revenue per Audited Statements
$68,467,259
Revenue Not Reported on Financial Statements
$112,374
Revenue Not Reported on Form 990
$3,378,193
Total Revenue per Audited Statements
$71,845,452
Total Revenue per Form 990
$68,579,633
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,999,150
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---$57,522,466
Fees for Services Other---$1,579,280
Fees for Services Management---$1,300,070
Fees for Services Legal---$232,426
Fees for Service Investment Mgmnt Fees---$112,374
Office Expenses---$87,737
Fees for Services Accounting---$61,486
Insurance---$32,542
Other Expenses---$26,655
Conferences and Meetings---$5,687
Total Functional Expenses$0$0$0$61,521,616

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$61,521,616
Expenses per Audited Statements$61,409,242
Total Expenses per Audited Statements$61,409,242
Expenses Not Reported on Financial Statements$112,374
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$101,088$228,832▲ $127,744
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reciprocity Payable$385,070
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

The organization's daily recordkeeping functions are handled by the management company, zenith american solutions, inc. All executive organization decisions are handled by the board of trustees.

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

The association and the union appoint the board of trustees.

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees that have authority to act on behalf of the governing body.

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

Non-affiliated, duly accredited and independent auditing firm prepares the numerical data, staff personnel prepare part vi and schedule o disclosure, and the completed form is presented for review and signature by the duly authorized trustee(s) before submittal to the irs.

Form 990, Part VI, Section C, Line 19

Made available upon request.

Filing and Contact Details

Filer

Filer Name
Operating Engineers Local 101
EIN
44-0663379
Phone
8167378600
Address
6601 WINCHESTER 250, KANSAS CITY, MO 64133

Signing Officer

Name
Aaron Brown
Title
Co-chair Trustee
Phone
8167378600
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Brown
Formed
1962
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
1
Employees
0
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
220 S 6TH STREET SUITE 300, MINNEAPOLIS, MN 55402
Preparer
Doug Bertossi
Phone
6123764500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process for oversight and selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The voluntary employee benefit association (veba) trust funding certain benefits of the plan received an exemption letter from the internal revenue service (irs) dated august 10, 1964, stating that the trust is tax-exempt under the provisions of section 501(c)(9) of the internal revenue code (irc). However, as a result of the plan's funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded in 2024 or 2023 for unrelated business taxable income. In addition, the plan and the trust are required to operate in conformity with the irc to maintain the tax-exempt status of the trust. The plan administrator believes that the plan is being operated in compliance with the applicable requirements of the irc and, therefore, believes that the related trust is tax-exempt. 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 it has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 858 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt023120431
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES OF PARTICIPATING EMPLOYERS.
IRS990/AuditCommitteeInd01
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IRS990/CntrctRcvdGreaterThan100KCnt05
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt05687
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01471895
IRS990/ContractorCompensationGrp/CompensationAmt11043017
IRS990/ContractorCompensationGrp/CompensationAmt2644611
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IRS990/Form990PartVIISectionAGrp/PersonNm2BRIDGETTE WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm3PATRICK O'DONNELL
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSHUA DAVIS
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IRS990/Form990PartVIISectionAGrp/TitleTxt2CO-CHAIR TRUSTEE
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01287288
IRS990/GrossReceiptsAmt069861109
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt01
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt032542
IRS990/InvestmentIncomeGrp/ExclusionAmt02231830
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02231830
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt020338308
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt023558955
IRS990/InvestmentsPubTradedSecGrp/BOYAmt028786479
IRS990/InvestmentsPubTradedSecGrp/EOYAmt030224264
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MO
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01281476
IRS990/LoanOutstandingInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE HEALTH AND WELFARE BENEFITS TO EMPLOYEES OF PARTICIPATING EMPLOYERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt076876770
IRS990/NetAssetsOrFundBalancesEOYAmt087312980
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt05812
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt05812
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt03378193
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt087737
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01390771
IRS990/OtherAssetsTotalGrp/EOYAmt05508352
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ADMINISTRATION FEE
IRS990/OtherExpensesGrp/Desc1PCORI FEE
IRS990/OtherExpensesGrp/TotalAmt0560893
IRS990/OtherExpensesGrp/TotalAmt126655
IRS990/OtherLiabilitiesGrp/BOYAmt0240163
IRS990/OtherLiabilitiesGrp/EOYAmt0385070
IRS990/OtherRevenueMiscGrp/BusinessCd0525100
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt08676
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08676
IRS990/OtherRevenueTotalAmt08676
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0212899
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0703
IRS990/PrincipalOfficerNm0AARON BROWN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/Desc0CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1COLLECTION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt066318821
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt114494
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt066318821
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt114494
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt047506695
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-3456849
IRS990/PYOtherExpensesAmt04348082
IRS990/PYOtherRevenueAmt0115043
IRS990/PYProgramServiceRevenueAmt064470661
IRS990/PYRevenuesLessExpensesAmt09274078
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt051854777
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt061128855
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt0101088
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt0228832
IRS990/ReconcilationRevenueExpnssAmt07058017
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt076876770
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt087312980
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025591
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027463
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0112374
IRS990ScheduleD/ExpensesSubtotalAmt061409242
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0112374
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0112374
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03378193
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05508091
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1261
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0MEDICAL SUBSIDIES AND REIMBURSEMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0385070
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RECIPROCITY PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt020716785
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt12842170
IRS990ScheduleD/OtherSecuritiesGrp/Desc0COMMON COLLECTIVE TRUSTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1LIMITED LIABILITY COMPANY
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt03378193
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0112374
IRS990ScheduleD/RevenueSubtotalAmt068467259
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION (VEBA) TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED AUGUST 10, 1964, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2024 OR 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. 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 IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05508352
IRS990ScheduleD/TotalBookValueSecuritiesAmt023558955
IRS990ScheduleD/TotalExpensesPerForm990Amt061521616
IRS990ScheduleD/TotalLiabilityAmt0385070
IRS990ScheduleD/TotalRevenuePerForm990Amt068579633
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt071845452
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt061409242
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0183389
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1141446
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt06137
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt16137
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt020670
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt120670
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt06897
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt112075
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0AARON BROWN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOSHUA DAVIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CO-CHAIR TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1UNION TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0217093
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1180328
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0TRUSTEES ARE NOT COMPENSATED BY THE FUND. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. THE FOLLOWING RELATED ORGANIZATIONS REPORTED COMPENSATION FOR A TRUSTEE LISTED ON THE OPERATING ENGINEERS LOCAL 101 HEALTH FUND: BRIDGETTE WILLIAMS, CO-CHAIR HEAVY CONSTRUCTORS ASSOCIATION OF THE GREATER KANSAS CITY AREA EIN: 44-0563901
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt016589
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt167343
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt250778
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt390888
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt43234
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd21
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd31
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd41
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0SUBSTANTIAL CONTRIBUTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt1SUBSTANTIAL CONTRIBUTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt2SUBSTANTIAL CONTRIBUTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt3SUBSTANTIAL CONTRIBUTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt4SUBSTANTIAL CONTRIBUTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd21
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd31
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd41
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd3X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd4X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0DELINQUENT CONTRIBUTIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1DELINQUENT CONTRIBUTIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2DELINQUENT CONTRIBUTIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt3DELINQUENT CONTRIBUTIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt4DELINQUENT CONTRIBUTIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt016589
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt167343
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt250778
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt390888
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt43234
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CONTRIBUTING EMPLOYER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1CONTRIBUTING EMPLOYER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2CONTRIBUTING EMPLOYER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt3CONTRIBUTING EMPLOYER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt4CONTRIBUTING EMPLOYER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd21
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd31
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd41
IRS990ScheduleL/TotalBalanceDueAmt0228832
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S DAILY RECORDKEEPING FUNCTIONS ARE HANDLED BY THE MANAGEMENT COMPANY, ZENITH AMERICAN SOLUTIONS, INC. ALL EXECUTIVE ORGANIZATION DECISIONS ARE HANDLED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION AND THE UNION APPOINT THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NON-AFFILIATED, DULY ACCREDITED AND INDEPENDENT AUDITING FIRM PREPARES THE NUMERICAL DATA, STAFF PERSONNEL PREPARE PART VI AND SCHEDULE O DISCLOSURE, AND THE COMPLETED FORM IS PRESENTED FOR REVIEW AND SIGNATURE BY THE DULY AUTHORIZED TRUSTEE(S) BEFORE SUBMITTAL TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00

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