Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Operating Engineers Public and Miscellaneous Employees Health and Welfare Trust Fund
990 • Fiscal year 2024 • EIN 94-2567865
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.16x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 2.0% of source-year revenue.
Asset Growth
49th percentile
Faster asset growth than 49% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Balance Sheet
Assets
Up$25,360,966
Up $1,910,713 (+8.1%) from 2023
Net Assets
Up$21,372,344
Up $4,198,557 (+24%) from 2023
Liabilities
Down$3,988,622
Down $2,287,844 (-36%) from 2023
Revenue And Expenses
Revenue
Up$20,915,093
Up $2,040,131 (+11%) from 2023
Expenses
Down$16,048,851
Down $934,054 (-5.5%) from 2023
Net Income
Up$4,866,242
Up $2,974,185 (+157%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 13, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $24,537,909
Mission and Program Overview
Mission
To provide health and welfare benefits to members covered by the collective bargaining agreement between the union and employers.
To provide health and welfare benefits to covered members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $17,173,787 | $21,372,344 | ▲ $4,198,557 |
| Investments Other Securities | $8,896,262 | $9,064,960 | ▲ $168,698 |
| Investments in Publicly Traded Securities | $5,984,152 | $7,757,768 | ▲ $1,773,616 |
| Savings and Temporary Cash Investments | $317,243 | $3,887,671 | ▲ $3,570,428 |
| Accounts Receivable | $4,135,751 | $3,632,762 | ▼ $502,989 |
| Cash and Non-Interest-Bearing Accounts | $4,073,543 | $985,227 | ▼ $3,088,316 |
| Land, Buildings, and Equipment, Net | $33,667 | $26,449 | ▼ $7,218 |
| Prepaid Expenses and Deferred Charges | $8,199 | $6,129 | ▼ $2,070 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $23,450,253 | $25,360,966 | ▲ $1,910,713 |
| Other Assets Total | $1,436 | $0 | ▼ $1,436 |
| Liabilities | |||
| Other Liabilities | $6,030,436 | $3,805,000 | ▼ $2,225,436 |
| Accounts Payable and Accrued Expenses | $181,362 | $127,628 | ▼ $53,734 |
| Deferred Revenue | $64,668 | $55,994 | ▼ $8,674 |
| Total Liabilities | $6,276,466 | $3,988,622 | ▼ $2,287,844 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $17,173,787 | $21,372,344 | ▲ $4,198,557 |
| Total Liabilities and Net Assets / Fund Balance | $23,450,253 | $25,360,966 | ▲ $1,910,713 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $24,494 | $8,907 | $33,401 |
| Other Land Buildings | $1,955 | $1,808 | $3,763 |
| Other Securities | $2,498,768 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael McCall | Director of Benefits | FT | $158,195 | $87,056 | $245,251 |
Board Members and Trustees
| Name | Title |
|---|---|
| Dan Reding | Chairman |
| Austris Rungis | Co-Chairman |
| Dave Harrison | Trustee |
| Gregory Ramirez | Trustee |
| Stacey Cue | Trustee |
| Tim Neep | Trustee |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Zenith American Solutions Inc | Administrative Fees | Two Harbour Place 302 Knights Run, Tampa, FL 33602 | $340,787 |
| Anthem Inc | Health Benefit and Insurance Fees | 220 Virginia Avenue, Indianapolis, IN 46204 | $175,478 |
| Zelis Healthcare LLC | Payment Service Fees | 149 Newbury Street 5th Floor, Boston, MA 02116 | $116,123 |
| The Segal Group Inc | Consulting Fees | 66 Hudson Boulevard East 20th Floo, New York, NY 10001-2192 | $101,014 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $19,732,276
- Investment Income
- $1,182,817
- Other Revenue
- $0
- Change in Net Assets
- $4,866,242
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $20,878,315
- Revenue Not Reported on Financial Statements
- $36,778
- Revenue Not Reported on Form 990
- $-667,685
- Total Revenue per Audited Statements
- $20,210,630
- Total Revenue per Form 990
- $20,915,093
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,330,961 |
| Salaries, Compensation, and Employee Benefits | $269,812 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $14,448,078 |
| Fees for Services Other | - | - | - | $999,945 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $245,251 |
| Fees for Services Accounting | - | - | - | $100,971 |
| Fees for Services Legal | - | - | - | $53,946 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $51,778 |
| Office Expenses | - | - | - | $42,670 |
| Insurance | - | - | - | $41,749 |
| Conferences and Meetings | - | - | - | $24,284 |
| Payroll Taxes | - | - | - | $15,959 |
| Other Salaries and Wages | - | - | - | $8,602 |
| Depreciation Depletion | - | - | - | $7,218 |
| All Other Expenses | - | - | - | $5,451 |
| Occupancy | - | - | - | $2,949 |
| Total Functional Expenses | $0 | $0 | $0 | $16,048,851 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $18,236,073 |
| Total Expenses per Audited Statements | $18,236,073 |
| Total Expenses per Form 990 | $16,048,851 |
| Expenses Not Reported on Form 990 | $0 |
| Expenses Not Reported on Financial Statements | $-2,187,222 |
| Other Expense Adjustments | $-2,224,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Benefit Obligations | $3,805,000 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 1A
“The Board of Trustees consists of employees of contributing employers and the Union who are compensated by these entities for services they provide as employees of their respective employer. As these entities are considered related entities, these members are not considered independent Trustees.”
Form 990, Part VI, Section A, line 7A
“The governing board is appointed by the International Union of Operating Engineers Local No 3 (Union) and/or the Industrial Employers and Distributors Association (Employer). The Board of Trustees is composed of six Trustees, three of whom are "Employee" Trustees appointed by the Union and 3 of whom are "Employer" Trustees appointed by the Employer.”
Form 990, Part VI, Section A, line 7B
“The Union and the Employer may, at any time for any reason, remove any Trustee that was previously appointed by the respective entity.”
Form 990, Part VI, Section A, line 8B
“The plan does not have any committees with authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, line 11B
“The Board of Trustees is provided with a draft copy of Form 990 prior to filing by the Plan Administrator. The Board is given the opportunity to comment and make adjustments. After any comments are addressed and the return is corrected, the Plan Administrator approves the return for filing.”
Form 990, Part VI, Section B, line 12C
“The organization has adopted a conflict of interest policy that covers the Board of Trustees. The officers and trustees must fully disclose the conflicting interest to the Board of Trustees. When a conflict arises, the conflicted officer or trustee must recuse themselves from the meeting and vote on the matter while the remaining Board of Trustees will discuss and determine if the transaction is in the best interest of the organization.”
Form 990, Part VI, Section B, line 15A
“The Director of Benefit's compensation is matched to the Operating Engineers Local 3 Business Agent salary upon hire. Future adjustments mirror the compensation adjustment provided to Local 3 employees and based on the Union's construction master contract increase. The Board of Trustees approves the initial salary and is on record with approval of the adjustment formula.”
Form 990, Part VI, Section C, line 19
“The plan makes its governing documents, conflict of interest policy, and financial statements available to the participants upon request.”
Filing and Contact Details
Filer
- Filer Name
- Operating Engineers Public and Misc
- EIN
- 94-2567865
- Phone
- 5106718800
- Address
- 1141 Harbor Bay Parkway 100, Alameda, CA 94502
Signing Officer
- Name
- Dan Reding
- Title
- Chairman
- Phone
- 5106718800
- Signed
- 2025-11-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Dan Reding
- Formed
- 1976
- Legal Domicile
- CA
- Voting Board Members
- 6
- Independent Board Members
- 0
- Employees
- 1
- Volunteers
- 6
Preparer
- Firm
- Eide Bailly LLP
- Address
- 800 Nicollet Mall Ste 1300, Minneapolis, MN 55402-7033
- Preparer
- Kim Hunwardsen CPA
- Phone
- 6122536500
Supplemental Narrative
Financial Statement Notes
Part X, Line 2:
“Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
Part XII, Line 4B - Other Adjustments:
“Change in Benefit Obligation -2,224,000.”
Raw XML AppendixShowing 400 of 532 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/ContractorCompensationGrp/CompensationAmt | 2 | 116123 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 101014 |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 149 Newbury Street 5th Floor |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 66 Hudson Boulevard East 20th Floo |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Indianapolis |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | Boston |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | New York |
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| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | Payment Service Fees |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | Consulting Fees |
| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/Desc | 0 | The organization provided health and welfare benefits to approximately 936 members covered by the collective bargaining agreement between the Union and Employers. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
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| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 1120843 |
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| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 9064960 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 5984152 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 7757768 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 10715 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 33667 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 26449 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 37164 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 3622816 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To provide health and welfare benefits to members covered by a collective bargaining agreement between the Union and Employers and participation agreements between the Fund and Employers. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 17173787 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 21372344 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 61974 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 61974 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -667685 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 2949 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 42670 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1436 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 6030436 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3805000 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 8602 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 15959 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 8199 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6129 |
| IRS990/PrincipalOfficerNm | 0 | Dan Reding |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525120 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 525120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Employer Contributions |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Participant Contributions |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 19103731 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 628545 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 19103731 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 628545 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 15443798 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1040618 |
| IRS990/PYOtherExpensesAmt | 0 | 1523318 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 17834344 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1892057 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 15789 |
| IRS990/PYTotalExpensesAmt | 0 | 16982905 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 18874962 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 4866242 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 17173787 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 21372344 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 317243 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3887671 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 24494 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 8907 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 33401 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | -2187222 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 18236073 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 36778 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 36778 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -667685 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | -2224000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1955 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1808 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3763 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3805000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Benefit Obligations |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 6566192 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 2498768 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Limited Liability Company |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Limited Partnership |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -667685 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 36778 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 20878315 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the plan has taken an uncertain position that more likely than not would not be sustained upon examination by the 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/ExplanationTxt | 1 | Change in Benefit Obligation -2,224,000. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XII, Line 4b - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 26449 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 9064960 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 16048851 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3805000 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 20915093 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 20210630 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 18236073 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/FirstClassOrCharterTravelInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 158195 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 338825 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 277554 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 53887 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 53790 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 53790 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 33169 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 22339 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 22339 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Dan Reding |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | Dave Harrison |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | Michael McCall |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Chairman |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | Trustee |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | Director of Benefits |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 245251 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 414954 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 353683 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 1 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | The contract with the Director of Benefits states that the Director may upgrade to first-class travel if desired. The benefit is not included in taxable compensation. The Director did not utilize first-class travel in 2024. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 1a |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Board of Trustees consists of employees of contributing employers and the Union who are compensated by these entities for services they provide as employees of their respective employer. As these entities are considered related entities, these members are not considered independent Trustees. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The governing board is appointed by the International Union of Operating Engineers Local No 3 (Union) and/or the Industrial Employers and Distributors Association (Employer). The Board of Trustees is composed of six Trustees, three of whom are "Employee" Trustees appointed by the Union and 3 of whom are "Employer" Trustees appointed by the Employer. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Union and the Employer may, at any time for any reason, remove any Trustee that was previously appointed by the respective entity. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The plan does not have any committees with authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Board of Trustees is provided with a draft copy of Form 990 prior to filing by the Plan Administrator. The Board is given the opportunity to comment and make adjustments. After any comments are addressed and the return is corrected, the Plan Administrator approves the return for filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The organization has adopted a conflict of interest policy that covers the Board of Trustees. The officers and trustees must fully disclose the conflicting interest to the Board of Trustees. When a conflict arises, the conflicted officer or trustee must recuse themselves from the meeting and vote on the matter while the remaining Board of Trustees will discuss and determine if the transaction is in the best interest of the organization. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Director of Benefit's compensation is matched to the Operating Engineers Local 3 Business Agent salary upon hire. Future adjustments mirror the compensation adjustment provided to Local 3 employees and based on the Union's construction master contract increase. The Board of Trustees approves the initial salary and is on record with approval of the adjustment formula. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The plan makes its governing documents, conflict of interest policy, and financial statements available to the participants upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 1a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, line 19 |
| 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/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | International Union of Operating Engineers Local No 3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | Industrial Employers and Distributors Association |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | County of Alameda Retirees |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | County of Alameda |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 4 | Alameda County Superior Court |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 5 | Butte Water District |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $25,360,966
- Liabilities
- $3,988,622
- Net assets
- $21,372,344
- Revenue
- $20,915,093
- Expenses
- $16,048,851
- Net income
- $4,866,242