Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
EIN 55-0777238 • 501(c)5 • Charleston, WV
Profile
The trust is a joint effort between International Union of Operating Engineers Local #132 and the Contractors/Employers of the West Virginia Heavy/Highway Construction industry. The purpose of the trust is to improve economic competitiveness and management-labor relations.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Assets
Up$3,441,674
Up $407,620 (+13%) from 2023
Liabilities
Down$712
Down $118 (-14%) from 2023
Net Assets
Up$3,440,962
Up $407,738 (+13%) from 2023
Revenue
Down$523,284
Down $22,245 (-4.1%) from 2023
Expenses
Down$159,950
Down $43,613 (-21%) from 2023
Net Income
Up$363,334
Up $21,368 (+6.2%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The trust is a joint effort between International Union of Operating Engineers Local #132 and the Contractors/Employers of the West Virginia Heavy/Highway Construction industry. The purpose of the trust is to improve economic competitiveness and management-labor relations.
The Trust is a joint effort between the International Union of Operating Engineers Local #132 and the Contractors/Employers of the West Virginia Heavy/Highway Construction Industry. The purpose of the trust is to improve economic competitiveness and management-labor relations.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,939,423 | $2,694,931 | ▲ $755,508 |
| Savings and Temporary Cash Investments | $414,258 | $416,958 | ▲ $2,700 |
| Cash and Non-Interest-Bearing Accounts | $680,373 | $329,785 | ▼ $350,588 |
| Total Assets | $3,034,054 | $3,441,674 | ▲ $407,620 |
| Liabilities | |||
| Other Liabilities | $830 | $712 | ▼ $118 |
| Total Liabilities | $830 | $712 | ▼ $118 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,033,224 | $3,440,962 | ▲ $407,738 |
| Total Net Assets Fund Balance | $3,033,224 | $3,440,962 | ▲ $407,738 |
| Total Liabilities and Net Assets / Fund Balance | $3,034,054 | $3,441,674 | ▲ $407,620 |
| Name | Title |
|---|---|
| Charles Parker | Co-Chairman |
| Ken Lake | Co-Chairman |
| John Dean | Trustee |
| Robert M Cane II | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $156,661 |
| Salaries, Compensation, and Employee Benefits | $3,289 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $121,410 | - | - | $121,410 |
| Advertising | $20,251 | - | - | $20,251 |
| Fees for Services Accounting | $9,288 | $1,032 | - | $10,320 |
| Insurance | $2,729 | $303 | - | $3,032 |
| Other Salaries and Wages | $2,700 | $300 | - | $3,000 |
| Fees for Services Management | $900 | $100 | - | $1,000 |
| Office Expenses | $583 | $65 | - | $648 |
| Payroll Taxes | $260 | $29 | - | $289 |
| Total Functional Expenses | $158,121 | $1,829 | $0 | $159,950 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $159,950 |
| Total Expenses per Audited Statements | $159,950 |
| Total Expenses per Form 990 | $159,950 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Liabilities | $712 |
“Members consist of Contractors and Employers of the West Virginia Heavy and Highway Industry (Constructors' Labor Council of West Virginia)and The International Union of Operating Engineers Local #132 (Employees).”
“The Board of Trustees shall be composed of no fewer than four Trustees, and shall have equal number of Employee Trustees (IUOE Local 132) and Employer Trustees (CLC). These Trustees are appointed by the IUOE 132 and CLC respectively on an annual basis.”
“No committee recognized except for the Trustees of the Trust.”
“Line 11a explanation - Trustees will be provided a scanned copy of Form 990, due to time constraints this may be after the filing.”
“All forms are made available for public inspection upon request to any individual, company, or Govermental Agency who has an interest in the Fund.”
“The Trust uses the Modified Cash Basis of Accounting.”
“Management has assessed the Cooperative's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include continuing validity of its exempt organization status, potential filings requirement for unrelated business income and other tax positions that could result in income tax liabilities upon examination. Presently, management does not believe its financial statements include any uncertain tax positions and will be sustained upon examination. The Cooperative's income tax returns for the years 2021, 2022, 2023 and 2024 remain subject to examination by the Internal Revenue Service.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | The Trust is a joint effort between the International Union of Operating Engineers Local #132 and the Contractors/Employers of the West Virginia Heavy/Highway Construction Industry. The purpose of the trust is to improve economic competitiveness and management-labor relations. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 20251 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 20251 |
| IRS990/AllAffiliatesIncludedInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Charles Parker |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3043437731 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 6770 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Charleston |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 25302 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 680373 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 329785 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 121410 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 121410 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 113805 |
| IRS990/CYOtherExpensesAmt | 0 | 156661 |
| IRS990/CYOtherRevenueAmt | 0 | 106 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 409373 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 363334 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3289 |
| IRS990/CYTotalExpensesAmt | 0 | 159950 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 523284 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | The Trust accomplishes its mission in a variety of ways: provides subsidies to participating contractors on identified projects; enhances communication among the parties representing both contractors and employees through meeting and conferences; and provides information on safety, training, and compliance with current regulations. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 158121 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1032 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 9288 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10320 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 100 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 900 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 1000 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 59764 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 59764 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Ken Lake |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Charles Parker |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | John Dean |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Robert M Cane II |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 165339 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 134180 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Co-Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Co-Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 12578 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 18494 |
| IRS990/GrossReceiptsAmt | 0 | 529200 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 303 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2729 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3032 |
| IRS990/InvestmentExpenseAmt | 0 | -6956 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 101227 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 101227 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1939423 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2694931 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | WV |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 5916 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The trust is a joint effort between International Union of Operating Engineers Local #132 and the Contractors/Employers of the West Virginia Heavy/Highway Construction industry. The purpose of the trust is to improve economic competitiveness and management-labor relations. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3033224 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3440962 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12578 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 12578 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 51360 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3033224 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3440962 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 65 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 583 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 648 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 830 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 712 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 561000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Reimbursements |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 106 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 106 |
| IRS990/OtherRevenueTotalAmt | 0 | 106 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 300 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2700 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 3000 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 29 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 260 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 289 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Charles Parker |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 561000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Employer Assessments |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 409373 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 409373 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | The Trust accomplishes its mission in a variety of ways: provides subsidies to participating contractors on identified projects; enhances communication among the parties representing both contractors and employees through meetings and conferences; and provides information on safety, training, and compliance with current regulations. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 46778 |
| IRS990/PYOtherExpensesAmt | 0 | 200270 |
| IRS990/PYOtherRevenueAmt | 0 | 402 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 498349 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 341966 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3293 |
| IRS990/PYTotalExpensesAmt | 0 | 203563 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 545529 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 363334 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 414258 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 416958 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 159950 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 6956 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 51360 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 712 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Payroll Liabilities |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 51360 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 6956 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 516328 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Management has assessed the Cooperative's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include continuing validity of its exempt organization status, potential filings requirement for unrelated business income and other tax positions that could result in income tax liabilities upon examination. Presently, management does not believe its financial statements include any uncertain tax positions and will be sustained upon examination. The Cooperative's income tax returns for the years 2021, 2022, 2023 and 2024 remain subject to examination by the Internal Revenue Service. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 159950 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 712 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 523284 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 567688 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 159950 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 165339 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 134180 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 59764 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 59764 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Charles Parker |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | John Dean |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Co-Chairman |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | Trustee |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 225103 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 193944 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Members consist of Contractors and Employers of the West Virginia Heavy and Highway Industry (Constructors' Labor Council of West Virginia)and The International Union of Operating Engineers Local #132 (Employees). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Board of Trustees shall be composed of no fewer than four Trustees, and shall have equal number of Employee Trustees (IUOE Local 132) and Employer Trustees (CLC). These Trustees are appointed by the IUOE 132 and CLC respectively on an annual basis. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | No committee recognized except for the Trustees of the Trust. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Line 11a explanation - Trustees will be provided a scanned copy of Form 990, due to time constraints this may be after the filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | All forms are made available for public inspection upon request to any individual, company, or Govermental Agency who has an interest in the Fund. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Trust uses the Modified Cash Basis of Accounting. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part XII, Line 1 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | IUOE Local #132 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | Constructors Labor Council of WV Inc |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 550247535 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 556025343 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(c)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | WV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | WV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Labor Organization |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | Construction Contractor Council |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 606 Tennessee Avenue |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | PO Box 297 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Charleston |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | Scott Depot |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | WV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 25302 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 25560 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 96149 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | Cash |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | Constructors Labor Council of WV Inc |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | P |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 3034054 |
| IRS990/TotalAssetsEOYAmt | 0 | 3441674 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3034054 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3441674 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1829 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 158121 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 159950 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 830 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 712 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 830 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 712 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3033224 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3440962 |
| IRS990/TotalOtherCompensationAmt | 0 | 119528 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 158121 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 409373 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 523284 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 523284 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3034054 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3441674 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 299519 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO Box 6770 |
| IRS990/USAddress/CityNm | 0 | Charleston |
| IRS990/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/USAddress/ZIPCd | 0 | 253220487 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Charles Parker |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Co-Chairman |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3043437731 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Operating Engineers Labor Mgmt Co Trust |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OPER |
| ReturnHeader/Filer/EIN | 0 | 550777238 |
| ReturnHeader/Filer/PhoneNum | 0 | 3043437731 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 6770 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Charleston |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 253220487 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 550756523 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Harris Hardin & Company AC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 404 Ninth Street - Suite 201 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Huntington |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 25701 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3046975720 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Steven P Hardin CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T17:17:06-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
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