TY 2013 Form 990

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	261,114	1	179,647
2	Savings and temporary cash investments .........	1,310,198	2	878,939
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............	2,044,851	4	2,075,772
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............		8
9	Prepaid expenses and deferred charges ..........		9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation .....	10b			10c
11	Investments—publicly traded securities ..........	8,869,015	11	8,824,773
12	Investments—other securities. See Part IV, line 11 .....		12
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........		15
16	Total assets. Add lines 1 through 15 (must equal line 34)......	12,485,178	16	11,959,131
	17	Accounts payable and accrued expenses .........	56,684	17	44,353
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	12,700,888	25	11,938,187
26	Total liabilities. Add lines 17 through 25.........	12,757,572	26	11,982,540
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............		27
28	Temporarily restricted net assets ...........	-272,394	28	-23,409
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	-272,394	33	-23,409
34	Total liabilities and net assets/fund balances ........	12,485,178	34	11,959,131

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet

Attach to Form 990. SchDMd Bullet

See separate instructions. SchDMd Bullet

Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

OPERATING ENGINEERS' LOCAL 324 VACATION
AND HOLIDAY FUND OF MICHIGAN

Employer identification number

38-6195525

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) .....
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenues included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenues included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2013

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIII and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21? .....................

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(d) Book value
1a	Land .................
b	Buildings ................
c	Leasehold improvements ............
d	Equipment ................
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......		0

Schedule D (Form 990) 2013

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes
AUTHORIZED UNION DUES WITHHELD		576,132
VACATION AND HOLIDAY BENEFITS PAYABLE		11,362,055







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		11,938,187
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................

Schedule D (Form 990) 2013

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	35,646,544
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a	1,216
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................			2e	1,216
3	Subtract line 2e from line 1.....................			3	35,645,328
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	2,790
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................			4c	2,790
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	35,648,118

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	36,160,260
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................			2e	0
3	Subtract line 2e from line 1.....................			3	36,160,260
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	2,790
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................			4c	2,790
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	36,163,050

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART X, LINE 2:	THE FUND IS EXEMPT FROM INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(9). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF APRIL 30, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. AS OF APRIL 30, 2014, THE FUND WAS UNDERGOING AUDIT BY THE DEPARTMENT OF LABOR FOR THE YEARS ENDED APRIL 30, 2010, APRIL 30, 2011 AND APRIL 30, 2012. THE AUDIT WAS CLOSED ON SEPTEMBER 15, 2014 AND THERE WERE NO FINDINGS THAT AFFECTED THE FINANCIAL POSITION. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011.

Return Reference

Explanation

PART X, LINE 2:

THE FUND IS EXEMPT FROM INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(9). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF APRIL 30, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. AS OF APRIL 30, 2014, THE FUND WAS UNDERGOING AUDIT BY THE DEPARTMENT OF LABOR FOR THE YEARS ENDED APRIL 30, 2010, APRIL 30, 2011 AND APRIL 30, 2012. THE AUDIT WAS CLOSED ON SEPTEMBER 15, 2014 AND THERE WERE NO FINDINGS THAT AFFECTED THE FINANCIAL POSITION. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011.

Schedule D (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

OPERATING ENGINEERS' LOCAL 324 VACATION
AND HOLIDAY FUND OF MICHIGAN

Employer identification number

38-6195525

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ................

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2013

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(1)DAN BOONETRUSTEE	(i) (ii)	0 95,971	0 0	0 0	0 43,279	0 15,726	0 154,976	0 0
(2)DOUGLAS STOCKWELLCHAIRMAN	(i) (ii)	0 149,328	0 0	0 0	0 42,352	0 15,726	0 207,406	0 0
(3)KENNETH DOMBROWTRUSTEE	(i) (ii)	0 111,085	0 0	0 0	0 43,491	0 15,726	0 170,302	0 0
(4)RYAN DUNNTRUSTEE	(i) (ii)	0 122,357	0 0	0 0	0 42,269	0 15,726	0 180,352	0 0

Schedule J (Form 990) 2013

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

OPERATING ENGINEERS' LOCAL 324 VACATION
AND HOLIDAY FUND OF MICHIGAN

Employer identification number

38-6195525

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 7A	FIVE TRUSTEES SHALL BE APPOINTED BY THE INTERNATIONAL UNION OF OPERATING ENGINEERS AND SHALL BE DESIGNATED AS "UNION TRUSTEES". EACH OF THE FIVE ASSOCIATION MEMBERS SHALL APPOINT A TRUSTEE AND THEY SHALL BE DESIGNATED "EMPLOYER TRUSTEES".
FORM 990, PART VI, SECTION B, LINE 11	THE 990 IS REVIEWED BY THE CFO BEFORE BEING FILED.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:	DECREASE IN VACATION BENEFITS PAYABLE 1,025,809. INCREASE IN UNION DUES WITHHELD BUT NOT REMITTED -263,108.
FORM 990, PART XII, LINE 2C:	PROCESS HAS NOT CHANGED FORM THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.
MediumBullet

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

OPERATING ENGINEERS' LOCAL 324 VACATION
AND HOLIDAY FUND OF MICHIGAN

Employer identification number

38-6195525

Part I

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) OPERATING ENGINEERS' LOCAL 324 PENSION FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-1900637	TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS	MI	501 (A)			Yes
(2) OPERATING ENGINEERS' LOCAL 324 RETIREE BENEFIT FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-2342972	TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS	MI	501 (A)			Yes
(3) OPERATING ENGINEERS' LOCAL 324 HEALTH CARE PLAN 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-1940673	TO PROVIDE HEALTH BENEFITS FOR MEMBERS	MI	501 (C) 9			Yes
(4) OPERATING ENGINEERS' LOCAL 324 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-3237248	TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERS	MI	527			Yes
(5) OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-2872986	TO DISSEMINATE PROMOTIONAL MATERIALS AND INFO TO ARCHITECTS AND ENGINEERS	MI	501 (C) 5			Yes
(6) OPERATING ENGINEERS' LOCAL 324 DEFINED CONTRIBUTION FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-3386104	TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS	MI	501 (A)			Yes
(7) OEPT REALTY HOLDING COMPANY 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-3037205	TO HOLD REAL ESTATE RELATED TO OE FRINGE FUNDS	MI	501 (C) 2			Yes
(8) OPERATING ENGINEERS' LOCAL 324 BUILDING CORPORATION 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-6082362	TO HOLD BUILDINGS USED BY THE UNION	MI	501 (C) 2			Yes
(9) INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-0679790	TO ANTICIPATE FOR AND CAPITALIZE ON THE CHALLENGES FACING THE UNION	MI	501 (C)			Yes
(10) OPERATING ENGINEERS' LOCAL 324 JOURNEYMAN AND APPRENTICE TRAINING FUND 275 E HIGHLAND ROAD HOWELL,MI48843 38-3215444	TO PROVIDE TRAINING TO MEMBERS	MI	501 (C) 3			Yes
(11) INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 RETIREMENT TRUST FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-3685356	TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS	MI	501 (A)			Yes
(12) INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 HEALTH AND WELFARE FU 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-2243531	TO PROVIDE HEALTH BENEFITS FOR MEMBERS	MI	501 (C) 9			Yes
(13) INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 APPRENTICESHIP AND ED 1550 HOWARD STREET DETROIT,MI48216 23-7109957	TO DISTRIBUTE EDUCATIONAL MATERIALS TO ARCHITECTS AND ENGINEERS	MI	501 (C) 5			Yes
(14) BUILDING CORPORATION OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS' LOC 1550 HOWARD STREET DETROIT,MI48216 80-0702994	TO HOLD BUILDING USED BY THE EDUCATION FUND	MI	501 (C) 2			Yes
(15) CITY OF RIVERVIEW

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2013

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No
(1) AMBOY CONTRACTORS LLC
(2) AMQUIP CRANE RENTAL LLC
(3) AMS STEEL LLC
(4) ARISTEO INSTALLATION LLC
(5) ATLAS INDUSTRIAL HOLDINGS LLC
(6) B & B SERVICES LLC
(7) CADILLAC ASPHALT LLC
(8) CEI MICHIGAN LLC
(9) CENTRAL EXCAVATING LLC
(10) CENTRAL PROCESS ENGINEERINGLLC
(11) D & R EARTHMOVING LLC
(12) DEEP SOUTH CRANE & RIGGING LLC
(13) GENTNER GREEN LLC
(14) GLOBAL INFRASTRUCTURE LLC
(15) GREAT LAKES DIVING LLC
(16) GREAT LAKES FUSION EXC LLC
(17) IDEAL CONTRACTING LLC
(18) INFRASOURCE CONSTRUCTION LLC
(19) KENT POWER SERVICES LLC
(20) KLETT RECYCLE LLC
(21) LABOR SERVICES LLC
(22) M & W CRANE SERVICE LLC
(23) MANISTEE CRANE SERVICE LLC
(24) MARINE TECH LLC
(25) MDR LANDFILL SERVICES LLC
(26) MILLER PIPELINE LLC
(27) PCI CONSTRUCTION SERVICES LLC
(28) PRECISION PIPELINE LLC
(29) R-VALUE FOAM INSULATION LLC
(30) REDLINE DEMOLITION LLC
(31) RONCELLI ELC3 LLC
(32) ROONEY CRANE SERVICE LLC
(33) SEAWAY PAINTING LLC
(34) SECURE DOOR LLC
(35) SERVICE CONSTRUCTION LLC
(36) SIMONE SERVICES LLC
(37) TAPLIN INDUSTRIAL SRVS LLC
(38) TENMILE CREEK EXCAV LLC
(39) TOEBE CONSTRUCTION LLC
(40) TURBINE PROS LLC
(41) UTILITY SERVICES AUTHORITY LLC

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	Yes	No
(1) A A BOOS & SONS
(2) A LINDBERG & SONS INC
(3) AF SMITH ELECTRIC INC
(4) ABM ENGINEERING SERVICES
(5) ACE ASPHALT & PAVING CO INC
(6) ADAMO DEMOLITION CO INC
(7) AGGREGATE & DEVELOPING INC
(8) AGGREGATE INDUSTRIES CENTRAL
(9) AJAX PAVING INDUSTRIES INC
(10) ALLIANCE CONSTRUCTORS INC
(11) ALLIED ERECTING & DISMANTLING
(12) ALLINGHAM CORPORATION
(13) ALPHA ELECTRIC & ENGINEERING
(14) AMALIO CORP
(15) AMERICAN AGGREGATES OF MI-MECH
(16) ANLAAN CORPORATION
(17) ANDERZACK-PITZEN CONSTRUCTION
(18) ANGELO IAFRATE CONSTRUCTION CO
(19) ANLAAN CORPORATION
(20) ANTIGO CONSTRUCTION INC
(21) APCOM POWER INC
(22) ARISTEO CONSTRUCTION CO
(23) ASSEMBLERS PRECAST & STEEL
(24) ASSEMBLERS INC
(25) ASSOCIATED CONSTRUCTION INC
(26) ATLANTIC PLANT MAINT INC
(27) AUTHORITY GROUP CONCRETE
(28) AUTOMATIC SYSTEMS INC
(29) AZCO INC
(30) B & A STEEL COMPANY INC
(31) B & B CONCRETE PLACEMENT
(32) BACCO CONST CO
(33) BADGER DAYLIGHTING INC
(34) BAILEY EXCAVATING INC
(35) BAKER CONSTRUCTION CO INC
(36) BARNHART CRANE & RIGGING CO
(37) BARRETT PAVING MATERIALS INC
(38) BARTON-MALOW COMPANY
(39) BELT MAINTENANCE ACQUISITIONS
(40) BEST ASPHALT INC
(41) BIERLEIN SERVICES INC
(42) BIG INCH FABRICATORS & CONST
(43) BJ'S & SONS CONTRACTING CO INC
(44) BLATTNER ENERGY INC
(45) BLAZE CONTRACTING INC
(46) BLOOM ROOFING SYSTEMS INC
(47) BLUE RIBBON CONTRACTING INC
(48) BLUE STAR INC-CO UAP
(49) BMI REFRACTORY SERVICES
(50) BODDY CONST CO INC
(51) BOONE & DARR INC
(52) BORNOR RESTORATION INC
(53) BOSK CORPORATION
(54) BRADY SAND & GRAVEL INC
(55) BRAND ENERGY SVCS
(56) BRANDENBURG INDUSTRIAL SERVICE
(57) BRAZEN & GREER MASONRY
(58) BRENCAL CONTRACTORS INC
(59) BRISTOL ERECTORS
(60) BRISTOL MANUFACTURING
(61) BRIX CORPORATION
(62) C & D HUGHES INC
(63) C & P CONST CO INC
(64) C & R PLUMBING & HEATING
(65) C A HULL CO INC
(66) C L RIECKHOFF CO INC
(67) C MUSSON CONSTR INC
(68) C R MEYER & SONS
(69) CAMERON CONSTRUCTION CO
(70) CARDINAL CONTRACTING CORP
(71) CARLETON FARMS INC
(72) CARLO CONSTRUCTION INC
(73) CAROL'S EXCAVATING INC
(74) CASE FOUNDATION
(75) CAUSIE CONTRACTING INC
(76) CB INC
(77) CBI SERVICES INC
(78) CCK EQUIPMENT CO
(79) CENTER LINE ELECTRIC INC
(80) CENTRAL CONVEYOR CO
(81) CENTRAL MICHIGAN CONTR INC
(82) CENTRAL RENT-A-CRANE INC
(83) CENTURY CEMENT CO
(84) CHAMPAGNE & MARX EXCINC
(85) CHARPS WELDING & FABRICATING
(86) CHRISTEN DETROIT
(87) CHRISTMAN CONSTRUCTORS INC
(88) CI CONTRACTING INC
(89) CIPPARRONE CONST
(90) CITIZENS DISPOSAL INC
(91) CLOSNER CONSTR & SALES INC
(92) CLOVERDALE EQUIPMENT CO
(93) CLS CONSTRUCTION SERVICES INC
(94) CMF GROUP
(95) COLASANTI SPECIALTY SVCS INC
(96) COMET CONTRACTING INC
(97) COMMERCIAL CONSTRUCTION INC
(98) COMMERCIAL CONTRACTING CORP
(99) CONCORD EXCAVATNG & GRADNG INC
(100) CONCRETE CUTTING CO INC
(101) CONCRETE CUTTING & BREAKING
(102) CONNELLY CRANE RENTAL CORP
(103) CONSTRUCTION LABOR SERVICES
(104) CONTI ELECTRIC INC
(105) CONTRACT DEWATERING SERV INC
(106) CONTRACTING & MATERIAL CO
(107) CONTRACTORS RENTAL CORPORATION
(108) CORBY ENERGY SERVICES INC
(109) CORPORATE ROOFING CO
(110) CORTIS BROTHERS TRKG & EXC INC
(111) COUGAR CONTRACTING INC
(112) CRACKERS EAST CORPORATION
(113) CRAWFORD PILE DRIVING
(114) CRITTENDEN CONST CO INC
(115) CROSS CONCRETE PUMPING CO
(116) CTI AND ASSOCIATES INC
(117) CTS FOUNDATION INC
(118) CULVER DEVELOPMENT
(119) CUT AND CORE CONCRETE CUTTING
(120) D J MCQUESTION & SONS INC
(121) DS SERVICES CRANE & ELEVATOR
(122) DAN'S EXCAVATING INC
(123) DAVIS IRON WORKS
(124) DAWES RIGGING & CRANE RENTAL
(125) DAY & ZIMMERMANN NPS INC
(126) DAY CONSTRUCTION CO IN
(127) DAYTON SUPERIOR CORPORATION
(128) DBR COMPANY
(129) DC BYERS COMPANYDETROIT
(130) DE-CAL MECHANICAL INC
(131) DEARBORN MID-WEST CONVEYOR CO
(132) DEE CRAMER INC
(133) DEMARIA BUILDING CO INC
(134) DETROIT CORNICE & SLATE
(135) DETROIT DIAMOND DRILLING
(136) DEVON CONTRACTING INC
(137) DEVON INDUSTRIAL GROUP
(138) DI COSMO CONSTRUCTION
(139) DILISIO CONT INC
(140) DOAN CONSTRUCTION CO
(141) DOBSON INDUSTRIAL INC
(142) DON EQUIPMENT INC
(143) DOUGLAS N HIGGINS INC
(144) DOUGLAS STEEL ERECTION CO
(145) DUKE & DUKE SERVICES INC
(146) DULUTH SERVICES INC
(147) DUNCAN MACHINERY MOVERS
(148) DUROCHER MARINEDIV OF KOKOSNG
(149) DURR SYSTEMS
(150) E & L DEVELOPMENT INC
(151) E C KORNEFFEL CO
(152) E R ZEILER EXCAVATING
(153) E S WAGNER COMPANY
(154) ELS CONSTRUCTION INC
(155) EAGLE EXCAVATION
(156) EASTLUND CONCRETE CONST INC
(157) EDW R WHITE CONTR INC
(158) ENVIRONMENTAL IND SVCS INC
(159) EQ INDUSTRIAL SERVICES
(160) EQ INDUSTRIAL SERVICES (SN)
(161) EQ INDUSTRIAL SERVICES (V-A)
(162) EQUIPMENT RECYCLE SOLUTIONS
(163) ERICKSON & LINDSTROM CONST CO
(164) ERICKSON TRUCKING SER INC
(165) ERICKSON TRUCKING
(166) EUGENIO PAINTING CO
(167) F & M POURED WALLS
(168) FA INDUSTRIAL SERVICES INC
(169) FANELLI CONST INC
(170) FASTDECKS INC
(171) FAULKNER CONSTRUCTION CO
(172) FERRINI CEMENT CO
(173) FESSLER & BOWMAN INC
(174) FISHER CONTRACTING CO
(175) FLORENCE CEMENT
(176) FLYNN PAVING COMPANY
(177) FMG CONCRETE CUTTING INC
(178) FORM SPEC
(179) FOUNDATION SERVICE CORP
(180) FOUR STAR CONSTRUCTION INC
(181) FOX EXCAVATING
(182) FUTURE FENCE COMPANY
(183) G & L CORPORATION
(184) GV CEMENT CONTRACTING CO
(185) GABE'S CONSTRUCTION CO INC
(186) GALLAGHER KAISER
(187) GAUTHIER EXCAVATING
(188) GEEDING CONSTRUCTION
(189) GEM INDUSTRIAL INC
(190) GEORGE GRADEL COMPANY
(191) GERACE CONSTRUCTION CO INC
(192) GERKEN PAVING INC
(193) GIFFIN INC
(194) GLASROCK PRODUCTS INC
(195) GLENCORP
(196) GOYETTE MECHANICAL
(197) GRAND DAVO CRANE SERVICE
(198) GRAND RIVER CONSTR INC
(199) GRANGER CONST CO
(200) GRATTON CONST CO INC
(201) GREAT LAKES EXCAVATING INC
(202) GREAT LAKES HYDRO DEMOLITION
(203) GRUNWELL-CASHERO CO INC
(204) GUNDLACH CHAMPION INC
(205) GUNTHORPE PLUMBING & HEATING
(206) H M WHITE INC
(207) HACKETT CONSTRUCTION CO
(208) HARDMAN CONSTRUCTION INC
(209) HART & ASSOCIATES CONSTRUCTION
(210) HAYES MECHANICAL INC
(211) HAYES WASHED SAND & GRAVEL CO
(212) HAYWARD BAKER CO
(213) HEBERT CONST CO
(214) HENKELS & MCCOY INC
(215) HENRY GURTZWEILER INC
(216) HI-BALL CO INC
(217) HIGHWAY SERVICE CO INC
(218) HOFFMAN BROS INC
(219) HOLLY CONSTRUCTION CO
(220) HOOVER & WELLS INC
(221) HOYT BRUMM & LINK INC
(222) HUNTER-PRELL CO
(223) HYDAKER-WHEATLAKE CO
(224) HYDRAULIC CONCRETE BREAKING CO
(225) IMPERIAL CONST CO INC
(226) IMPERIAL CRANE SERVICE INC
(227) INDUSTRIAL MAINTENANCE SVC INC
(228) INDUSTRIAL POWER SYSTEMS
(229) INSITUFORM TECHNOLOGIES USA
(230) INT IND CONTR CORP
(231) INTERCON CONSTRUCTION INC
(232) INTERNATIONAL CHIMNEY CORP
(233) INTERSTATE HIGHWAY CONST INC
(234) ISIS LAND ENTERPRISES INC
(235) J C HOLLY CONTRACTING
(236) J J BARNEY CONSTRUCTION INC
(237) J J CURRAN CRANE CO
(238) J J WHITE INC
(239) J KOSKI COMPANY
(240) J R JENSEN CONSTRUCTION CO
(241) J RANCK ELECTRIC INC
(242) J SLAGTER & SON CONSTRUCTION
(243) JD CANDLER ROOFING COMPANY
(244) JAMES PETERSON SONS INC
(245) JAY DEE CONTRACTORS INC
(246) JEFFERS CRANE SERVICE INC
(247) JMS CRANE INC
(248) JOHN A PAPALAS & CO
(249) JOHN E GREEN CO
(250) JOHNSON CONTROLS INC
(251) JUDD INDUSTRIAL CONTRACTNG INC
(252) K & D INDUSTRIAL SVCS INC
(253) K & D INDUSTRIAL SERV INC
(254) K & D INDUSTRIES WEST INC
(255) KALTZ EXCAVATING CO INC
(256) KBC INC
(257) KELLEY DEWATERING & CONSTR
(258) KIRBY STEEL INC
(259) KIRK & BLUM MANUFACTURING
(260) KLOCHKO EQUIPMENT RENTAL CO
(261) KRULL CONSTRUCTION CO INC
(262) KT-GRANT INC
(263) KVM DOOR SYSTEMS INC
(264) L & L CONSTRUCTION CO INC
(265) L A CONSTRUCTION CORP
(266) L W LAMB CO
(267) LABELLE ELECTRIC SERVICES INC
(268) LAKESHORE ENGINEERING SERVICES
(269) LAKEVIEW CONTRACTING INC
(270) LAMSAR INC
(271) LANAVILLE FOUNDATIONS INC
(272) LARAMIE ENTERPRISES INC
(273) LEE MACHINERY MOVERS
(274) LESCO DESIGN & MANUFACTURING
(275) LOWE CONST CO
(276) LUEDTKE ENGINEERING CO
(277) LUNDA CONST CO
(278) LUTZ ROOFING INC
(279) LYON PORTABLE PLANTS
(280) M & M EXCAVATING INC
(281) M J VAN DAMME TRUCKING INC
(282) MUE INC
(283) MADISON HEIGHTS GLASS CO INC
(284) MANISTEE WELDING & PIPING
(285) MC SHANE MECHANICAL
(286) MCM MANAGEMENT CORP
(287) MCNALLY & NIMERGOOD COMPANY
(288) MCNAMARA TRUCKING
(289) MERSINO DEWATERING INC
(290) METRO PIPING
(291) METROPOLITAN POWER & LIGHT
(292) MICHELS CORPORATION
(293) MICHIGAN DISPOSAL-WASTE PROCES
(294) MICHIGAN MECHANICAL SERVICES
(295) MICHIGAN PAVING & MATERIALS
(296) MID-AMERICAN GUNITE INC
(297) MIDWEST LANDSCAPE GROUP INC
(298) MIDWEST STEEL INC
(299) MILBOCKER & SONS
(300) MILLER BROTHERS CONST CO
(301) MILLS EXCAVATING - ITHACA
(302) MINNESOTA LIMITED INC
(303) MIRON CONSTRUCTION CO INC
(304) MJ ELECTRIC INC
(305) MMM ENTERPRISES OF MI DBA
(306) MONARCH WELDING & ENGINEERING
(307) MOSS CONSTRUCTION
(308) MOTOR CITY ELECTRIC CO
(309) MT CARMEL STABILIZATION GROUP
(310) MUSSON BROS INC
(311) NAGLE PAVING COMPANY
(312) NASHVILLE CONSTRUCTION CO
(313) NATIONAL ROOFING & SHEET METAL
(314) NB PROCESSING INC
(315) NEDROW REFRACTORIES CO
(316) NEWKIRK ELECTRIC ASSOC INC
(317) NICHOLSON CONST CO
(318) NIEMI CORPORATION
(319) NORTH AMERICAN DISMANTLING
(320) NORTH CHANNEL CONST COINC
(321) NORTHEAST ASPHALT INC
(322) NORTHERN A-1 INDUSTRIAL
(323) NORTHERN CLEARING INC
(324) NORTHWEST EXC OF FLINT INC
(325) NOVI WALL INC
(326) NSS CONSTRUCTION INC
(327) O'HARROW CONSTRUCTION CO
(328) OAKLAND HEIGHTS DEVELOPMENT
(329) OAKLAND PLUMBING CO
(330) OMEGA DEMOLITION CORP
(331) ONE WAY SERVICE INC
(332) OSCAR W LARSON NMA
(333) OTIS EASTERN SERVICE INC
(334) OVERHEAD CONVEYOR COMPANY
(335) PAYNE & DOLAN INC
(336) PCI CONSTRUCTION COMPANY
(337) PE BEN INDUSTRIES COMPANY LTD
(338) PEARSON EQUIPMENT & SERVICE
(339) PENHALL CO (HIGHWAY SVCS)
(340) PERFITT EXCAVATING INC
(341) PETERS CONST CO
(342) PHOENIX ENVIRONMENTAL INC
(343) PIQUA STEEL COMPANY
(344) PITSCH ENTERPRISES INC
(345) PJ STEEL SUPPLY INC
(346) POURED BRICK WALLS INC
(347) POWER PROCESS PIPING INC
(348) PRECAST SERVICES INC
(349) PROCESS PIPING & EQUIPMENT
(350) PROGRESSIVE MECHANICAL INC
(351) PYRAMID PVG & CONTR CO
(352) R & R CONSTR SVCS INC
(353) R CLEVELAND CORP
(354) R G EISENHARDT INC
(355) R L COOLSAET CONST CO
(356) R L MORRIS & SONS CONST CO
(357) RL SHEKELL INC
(358) RAM CONST SERV OF MICHIGAN INC
(359) RAUHORN ELECTRIC INC
(360) RAYMOND EXCAVATING CO
(361) RBV CONTRACTING INC
(362) RIC MAN CONST INC
(363) RIC MAN DETROIT INC
(364) RIETH-RILEY CONSTRUCTION CO
(365) RIVER CONTRACTING INC
(366) RK HYDRO-VAC INC
(367) RMF NOOTER INC
(368) ROBERTS PIPELINE CONSTR CO INC
(369) ROBERTS STEEL ERECTION INC
(370) ROCWALL COMPANY
(371) ROESE PIPELINE COMPANY
(372) ROHRSCHEIB SONS CAISSONS
(373) ROY NESS CONTR & SALES INC
(374) ROYAL ROOFING CO INC
(375) RUDOLPH-LIBBE INC
(376) RYAN INC CENTRAL
(377) S & S EXCAVATING INC
(378) S A TORELLO INC
(379) S T COTTER TURBINE SERVICES
(380) SAFWAY SERVICES INC
(381) SAGINAW ASPHALT PAVING
(382) SALENBIEN TRUCKING & EXC INC
(383) SALVATORE EXCAVATING CO
(384) SAN MARINO CEMENT WALL INC
(385) SANCHES CONSTRUCTION CO
(386) SAUK TRAIL HILLS
(387) SCHAD BOILER SETTING CO
(388) SCHAEDLER ENTERPRISES INC
(389) SCHENA ROOFING & SHEET METAL
(390) SCHNABEL FOUNDATION CO
(391) SCHREIBER CORP
(392) SCHWEITZER INC
(393) SHAMBAUGH & SON INC
(394) SITE DEVELOPMENT INC
(395) SIWEK CONSTRUCTION CO
(396) SKANSKA USA BUILDING INC
(397) SNOWDENINC
(398) SOLE CONSTRUCTION INC
(399) SORENSEN GROSS CONSTRUCTION CO
(400) SOUTHEAST DIRECTIONAL DRILLING
(401) SPENCE BROTHERS
(402) STRONGER STEEL SERVICES
(403) STANTE EXCAVATING CO INC
(404) STRAND CONSTRUCTORS INC
(405) SUPERIOR ELECT OF LANSING CO
(406) SUPERIOR ELECTRIC GREAT LAKES
(407) SUPERIOR EXCAVATING
(408) T & M ASPHALT PAVING
(409) T F BECK COMPANY
(410) T L CONTRACTING INC
(411) TCI INC OF MICHIGAN
(412) TERRA ENGINEERING & CONSTR
(413) THE AUSTIN CO
(414) THE BOLDT COMPANY
(415) THE STATE GROUP INDUSTRIAL USA
(416) TITANUS CEMENT WALL
(417) TITUS WELDING COMPANY
(418) TOLEDO CAISSON CORPORATION
(419) TOM ALLEN CONSTRUCTION
(420) TOOLES CONTRACTING GROUP
(421) TOTAL FOUNDATIONS
(422) TRE TORRI CONSTRUCTION INC
(423) TRI-CITY GROUNDBREAKERS INC
(424) TRIANGLE ELECTRIC CO
(425) TROELSEN EXCAVATING CO
(426) TRU-WALL CONST CO INC
(427) TWENTY FIRST CENTURY SALVAGE
(428) UBG INC
(429) UNION TANK ERECTION INC
(430) UNITED PIPING INC
(431) UNIVERSAL PIPING INC
(432) UNIVERSAL WALL SYSTEMS
(433) URS ENERGY & CONSTRUCTION
(434) URS WASHINGTON DIVISION
(435) V I L CONSTRUCTION INC
(436) VEIT & CO INC
(437) W H CANON INC
(438) W J O'NEIL COMPANY
(439) W SOULE & COMPANY
(440) WPM INC
(441) WALBRIDGE ALDINGER CO
(442) WALBRIDGE EQUIP INSTALLTION
(443) WALBRIDGE TOOLING SERVICES
(444) WALSH CONST CO OF ILL
(445) WATERLAND TRUCKING SERVICE INC
(446) WAYNE DISPOSAL INC
(447) WEISS CONSTRUCTION
(448) WELDED CONST CO
(449) WEST MICHIGAN EARTH MANAGEMENT
(450) WESTSIDE CONCRETE
(451) WHITE CONSTRUCTION INC
(452) WILLIAM E HARNISH ACOUSTICAL
(453) WILLIAM E WALTER INC
(454) WILLIE MCCORMICK & ASSOCIATES
(455) WINBCO TANK CO
(456) WITECH COMPANY INC
(457) WM CROOK FIRE PROTECTION CO
(458) WOLVERINE STEEL ERECTORS INC
(459) WOOD TRUCKING
(460) WYOMING ASPHALT PAVING
(461) Z CONTRACTORS INC
(462) ZELLAR EXCAVATING INC
(463) ZENITH TECH INC

Schedule R (Form 990) 2013

Page 3

Part V

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .

m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) OPERATING ENGINEERS' LOCAL 324 PENSION FUND	P	89,183	ALLOCATION

Schedule R (Form 990) 2013

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V?UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V?UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2013

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2013

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: COLLECTION OF FUNDS PURSUANT TO COLLECTIVE BARGAINING AGREEMENT FOR DISTRIBUTION TO PARTICIPANTS
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	2
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	32,622,947	35,457,959
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	542,787	156,645
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	37,243	33,514
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	33,202,977	35,648,118
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	31,369,039	35,825,470
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	340,117	337,580
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	31,709,156	36,163,050
19	Revenue less expenses. Subtract line 18 from line 12.......	1,493,821	-514,932
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	12,485,178	11,959,131
21	Total liabilities (Part X, line 26).............	12,757,572	11,982,540
22	Net assets or fund balances. Subtract line 21 from line 20.....	-272,394	-23,409

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	COLLECTION OF FUNDS PURSUANT TO COLLECTIVE BARGAINING AGREEMENT FOR DISTRIBUTION TO PARTICIPANTS

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(1) ROBERT PATZER........................................................................ SECRETARY	1.00 .......................11.00	X	X	0	0	0
(2) JEFFREY COOLSAET........................................................................ TRUSTEE - 5/1/13 - 8/15/13	1.00 .......................9.00	X		0	0	0
(3) JOSEPH ARISTEO........................................................................ TRUSTEE	1.00 .......................9.00	X		0	0	0
(4) ME WOODBECK JR........................................................................ TRUSTEE	1.00 .......................12.00	X		0	0	0
(5) MICHAEL NYSTROM........................................................................ TRUSTEE	1.00 .......................10.00	X		0	0	0
(6) DAN BOONE........................................................................ TRUSTEE	1.00 .......................63.00	X		0	95,971	59,005
(7) SCOTT HART........................................................................ CFO	1.00 .......................59.00	X	X	0	76,442	53,941
(8) DOUGLAS STOCKWELL........................................................................ CHAIRMAN	1.00 .......................63.50	X	X	0	149,328	58,078
(9) KENNETH DOMBROW........................................................................ TRUSTEE	1.00 .......................64.50	X		0	111,085	59,217
(10) RYAN DUNN........................................................................ TRUSTEE	1.00 .......................12.50	X		0	122,357	57,995

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	0	555,183	288,236

(A) Name and business address	(B) Description of services	(C) Compensation
BENESYS INC700 TOWER DRIVE 300TROYMI48098	RECORDKEEPING SERVICES	105,333




2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......
			Business Code
2a	EMPLOYER CONTRIBUTIONS		900099	35,457,959	35,457,959
b
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			35,457,959
3	Investment income (including dividends, interest, and other similar amounts).......			168,715			168,715
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	22,000,000
b	Less: cost or other basis and sales expenses	22,012,070
c	Gain or (loss)	-12,070
d	Net gain or (loss)..........			-12,070			-12,070
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a	LIQUIDATED DAMAGES		900099	33,514	33,514
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			33,514
12	Total revenue. See Instructions......			35,648,118	35,491,473	0	156,645

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses
1	Grants and other assistance to governments and organizations in the United States. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members	35,825,470
5	Compensation of current officers, directors, trustees, and key employees ....
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......	100,272
b	Legal .........	72,882
c	Accounting ...........	7,000
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	2,790
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........	33,507
12	Advertising and promotion ....
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....
23	Insurance ..............	9,930
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	FIELD COORDINATORS' EXP	82,016
b	PRINTING AND PUBLICATIO	15,664
c	BANK SERVICE CHARGE	13,519
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	36,163,050
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).


			(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............		261,114	1	179,647
2	Savings and temporary cash investments .........		1,310,198	2	878,939
3	Pledges and grants receivable, net ...........			3
4	Accounts receivable, net .............		2,044,851	4	2,075,772
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
				6
7	Notes and loans receivable, net .............			7
8	Inventories for sale or use ..............			8
9	Prepaid expenses and deferred charges ..........			9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation .....	10b		10c
11	Investments—publicly traded securities ..........		8,869,015	11	8,824,773
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 .....			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 34)......		12,485,178	16	11,959,131
17	Accounts payable and accrued expenses .........		56,684	17	44,353
18	Grants payable .................			18
19	Deferred revenue ................			19
20	Tax-exempt bond liabilities .............			20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..			21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........			22
23	Secured mortgages and notes payable to unrelated third parties ..			23
24	Unsecured notes and loans payable to unrelated third parties ....			24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................		12,700,888	25	11,938,187
26	Total liabilities. Add lines 17 through 25.........		12,757,572	26	11,982,540
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			27
28	Temporarily restricted net assets ...........		-272,394	28	-23,409
29	Permanently restricted net assets ...........			29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........			30
31	Paid-in or capital surplus, or land, building or equipment fund .....			31
32	Retained earnings, endowment, accumulated income, or other funds			32
33	Total net assets or fund balances ...........		-272,394	33	-23,409
34	Total liabilities and net assets/fund balances ........		12,485,178	34	11,959,131