Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
A For the 2014 calendar year, or tax year beginning 01-01-2014 , and ending 12-31-2014
BCheck if applicable:
CName of organization
INTERNATIONAL UNION OF OPERATING
ENGINEERS & PIPELINE H&W FUND
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
10440 LITTLE PATUXENT PKY NO 700
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
COLUMBIA, MD21044
D Employer identification number

23-7134462
E Telephone number

G Gross receipts $ 184,804,583
F Name and address of principal officer:
JAMES T CALLAHAN
1125 17TH STREET NW
WASHINGTON,DC20036
I
Tax-exempt status: ( 9 ) LeftBullet (insert no.) or
J
Website:MediumBullet
N/A
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1971
M State of legal domicile: DC
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES OF THE EMPLOYERS OBLIGATED TO CONTRIBUTE TO THE FUND UNDER COLLECTIVE BARGAINING AGREEMENTS WITH THE INTERNATIONAL UNION OF OPERATING ENGINEERS.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 6
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 6
5 Total number of individuals employed in calendar year 2014 (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
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 0 0
9 Program service revenue (Part VIII, line 2g) ......... 57,872,506 46,605,536
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 5,291,218 10,055,220
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 0 0
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 63,163,724 56,660,756
Expenses; 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)..... 31,067,500 39,838,832
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) MediumBullet0    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 1,281,377 1,311,740
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 32,348,877 41,150,572
19 Revenue less expenses. Subtract line 18 from line 12....... 30,814,847 15,510,184
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 208,195,450 222,570,400
21 Total liabilities (Part X, line 26)............. 12,853,613 13,204,092
22 Net assets or fund balances. Subtract line 21 from line 20..... 195,341,837 209,366,308
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet
Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2014)
Form 990 (2014)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: PROVIDE MEDICAL, DENTAL, AND OTHER BENEFITS TO MEMBERS OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS, PERSUANT TO COLLECTIVE BARGAINING AGREEMENTS.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
PROVIDED HEALTH & WELFARE BENEFITS.
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 expensesMediumBullet  
Form 990 (2014)
Form 990 (2014)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A........................
1
 
No
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? ...
2
 
No
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........
4
 
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
 
No
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2014)
Form 990 (2014)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II..
21
 
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J.......................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I....
25a
 
 
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
 
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2014)
Form 990 (2014)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
12
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
0
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
 
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
 
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
 
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?.........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2014)
Form 990 (2014)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
6
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
6
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletZENITH AMERICAN SOLUTIONS

10440 LITTLE PATUXENT PARKWAY SUITE
COLUMBIA,MD21044 (410) 884-1437
Form 990 (2014)
Form 990 (2014)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(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
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) JAMES CALLAHAN........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(2) MACK BENNETT........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(3) ANTHONY BUCKLEY........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(4) JEFFREY A COOLSAET........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(5) CHARLES P JOYCE........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0
(6) CHRISTOPHER T LEINES........................................................................
TRUSTEE
 1.00
.......................   		X           0 0 0






















Form 990 (2014)
Form 990 (2014)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(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
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;


























1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 0 0 0
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet0
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
CAREFIRST

10455 MILL RUN CIR
OWINGS MILLS,MD21117 		CLAIMS PROCESSING 1,650,342
ZENITH ADMINISTRATORS INC

5565 STERRETT PLACE
COLUMBIA,MD21044 		FUND ADMINISTRATION 835,500
WAGEWORKS

1100 PARK PL 4TH FLOOR
SAN MATEO,CA94403 		CLAIMS PROCESSING 219,079
DELTA DENTAL

PO BOX 997330
SACRAMENTO,CA97330 		CLAIMS PROCESSING 120,264
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet4
Form 990 (2014)
Form 990 (2014)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and
similar amounts not included above1f 		 
g Noncash contributions included in lines
1a-1f:$ 		 
h Total. Add lines 1a-1f.......MediumBullet  
Program Service RevenueAmt Business Code
2a EMPLOYER CONTRIBUTIONS 900099 45,513,426 45,513,426    
b PARTICIPANT CONTRIBUTIONS 900099 1,092,110 1,092,110    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 46,605,536
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 5,034,223     5,034,223
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet        
(i) Real (ii) Personal
6a Gross rents    
b Less: rental expenses    
c Rental income or (loss)    
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 133,164,824  
b Less: cost or other basis and sales expenses 128,143,827  
c Gain or (loss) 5,020,997  
d Net gain or (loss)..........MediumBullet 5,020,997     5,020,997
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..MediumBullet      
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...MediumBullet        
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..MediumBullet        
Miscellaneous Revenue Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet  
12 Total revenue. See Instructions......MediumBullet 56,660,756 46,605,536 0 10,055,220
Form 990 (2014)
Form 990 (2014)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....    
2 Grants and other assistance to domestic individuals. See Part IV, line 22 ....    
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............    
4 Benefits paid to or for members .... 39,838,832  
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 ...... 835,500      
b Legal ......... 3,500      
c Accounting ........... 76,422      
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 180,694      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) .... 80,779      
12 Advertising and promotion ....        
13 Office expenses ....... 84,794      
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 3,143      
17 Travel ............ 7,386      
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 .............. 25,039      
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 MISC EXPENSES 14,483      
b
c
d
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 41,150,572      
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 MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2014)
Form 990 (2014)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 10,987,293 1 14,559,737
2 Savings and temporary cash investments .........   2  
3 Pledges and grants receivable, net ...........   3  
4 Accounts receivable, net ............. 8,251,444 4 3,598,834
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 .......... 9,131 9 13,297
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 .......... 188,681,895 11 204,115,075
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 ........... 265,687 15 283,457
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 208,195,450 16 222,570,400
Liabilities 17 Accounts payable and accrued expenses ......... 4,568,602 17 3,660,684
18 Grants payable .................   18  
19 Deferred revenue ................ 157,384 19 212,998
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.................... 8,127,627 25 9,330,410
26 Total liabilities. Add lines 17 through 25......... 12,853,613 26 13,204,092
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets ..............   27  
28 Temporarily restricted net assets ...........   28  
29 Permanently restricted net assets ...........   29  
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........ 0 30 0
31 Paid-in or capital surplus, or land, building or equipment fund ..... 0 31 0
32 Retained earnings, endowment, accumulated income, or other funds 195,341,837 32 209,366,308
33 Total net assets or fund balances ........... 195,341,837 33 209,366,308
34 Total liabilities and net assets/fund balances ........ 208,195,450 34 222,570,400
Form 990 (2014)
Form 990 (2014)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
56,660,756
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
41,150,572
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
15,510,184
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
195,341,837
5
Net unrealized gains (losses) on investments ...............
5
-1,485,713
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
209,366,308
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? .................
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2014)
Form 990 (2014)
Page 13
Form 990, Special Condition Description:
Special Condition Description
Form 990 (2014)
Form 990 (2014)
Page 14
Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet 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.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
INTERNATIONAL UNION OF OPERATING
ENGINEERS & PIPELINE H&W FUND
Employer identification number

23-7134462
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 value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
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? ............
6
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? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
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.
Held at the End of the 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  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
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)? .......................................
9
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.
1a
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.
b
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)
Revenue included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
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:
a
Revenue included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
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) 2014

Schedule D (Form 990) 2014
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
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):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
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?........
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.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
b
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 ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet  
c
Temporarily restricted endowment SchDMd Bullet  
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
 
(ii) related organizations ........................
3a(ii)
 
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
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 (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (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).).......SchDMdBullet 0
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 3
Part VII
Investments—Other 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.)Small Bullet  
Part VIII
Investments—Program 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.)Small Bullet  
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.)...........Small Bullet  
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  
DUE TO BROKER FOR PENDING TRANSACTION 9,330,410








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 9,330,410
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) 2014

Schedule D (Form 990) 2014
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 54,994,349
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a -1,485,713
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 -1,485,713
3 Subtract line 2e from line 1..................... 3 56,480,062
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 180,694
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c 180,694
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 56,660,756
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 40,969,878
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 40,969,878
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 180,694
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c 180,694
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 41,150,572
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 PLAN FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE PLAN PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2014, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2011 THROUGH 2013 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE PLAN FILES RETURNS. IT IS THE PLAN'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE.
Schedule D (Form 990) 2014

Additional Data


Software ID:  
Software Version:  




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 990-EZ 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
2014
Open to Public
Inspection
Name of the organization
INTERNATIONAL UNION OF OPERATING
ENGINEERS & PIPELINE H&W FUND
Employer identification number

23-7134462
Return Reference Explanation
FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PROVIDED TO AND SIGNED BY THE TRUSTEES PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C POTENTIAL CONFLICT OF INTEREST DISCLOSURES AND, IF NECESSARY OR APPROPRIATE, RECUSALS FROM EXERCISING FIDUCIARY AUTHORITY ARE MADE AT REGULAR BOARD OF TRUSTEES MEETINGS.
FORM 990, PART VI, SECTION C, LINE 19 AS AN ERISA-REGULATED EMPLOYEE WELFARE BENEFIT PLAN, THE FUND COMPLIES WITH ERISA REGARDING REPORTING AND DISCLOSURE OF ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND POLICIES. CERTAIN DOCUMENTS ARE DISTRIBUTED BY MAIL TO PARTICIPANTS AND BENEFICIARIES IN ACCORDANCE WITH ERISA.
FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES SELECTS THE FUND'S INDEPENDENT AUDITOR AND REVIEWS AND APPROVES THE AUDIT.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
INTERNATIONAL UNION OF OPERATING
ENGINEERS & PIPELINE H&W FUND
Employer identification number

23-7134462
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?
Yes No
(1) CLARKSTON SCHOOL DISTRICT
P O BOX 70 ATTN JEANNE FULLER

CLARKSTON,WA99403
          
 
 
(2) INDEP TRUCKLOCAL 138
500 SHAMES DRIVE

WESTBURY,NY11590
          
 
 
(3) IUOE JOB CORPS TRAINING PROGRA
1125 17TH ST NW

WASHINGTON,DC20036
          
 
 
(4) IUOE LOC 178 APP
IUOE LOCAL 178 4040 MCEWEN SUITE 10

DALLAS,TX75244
          
 
 
(5) IUOE LOC 624
202 KATIE STREET

RICHLAND,MS39218
          
 
 
(6) IUOE LOC 925
POB 398

MANGO,FL33550
          
 
 
(7) IUOE LOCAL 1
2200 E 104TH AVE STE 206

THORNTON,CO80233
          
 
 
(8) IUOE LOCAL 178
4025 RUFE SNOW DR

FORT WORTH,TX76180
          
 
 
(9) IUOE LOCAL 280
P O BOX 807 1305 KNIGHT STREET

RICHLAND,WA99352
          
 
 
(10) IUOE LOCAL 369
878 WILLOW TREE CIRCLE

CORDOVA,TN38018
          
 
 
(11) IUOE LOCAL 407 - STAFF
PO BOX 390

LAKE CHARLES,LA70602
          
 
 
(12) IUOE LOCAL 800
4925 WARDELL IND AVE

BAR NUNN,WY82601
          
 
 
(13) LOCAL 101 & 16RECIPROCITY
6601 WINCHESTER AVENUE 280

KANSAS CITY,MO64133
          
 
 
(14) LOCAL 139 RECIPROCITY
PO BOX 160

PEWAUKEE,WI53072
          
 
 
(15) LOCAL 14REC
141 57 NORTHERN BLVD

FLUSHING,NY11354
          
 
 
(16) LOCAL 147 RECIPROCITY
SOUTHERN BENEFIT ADMINISTRATORSINC

GODDLETTSVILLE,TN37070
          
 
 
(17) LOCAL 181-320 RECIPROCITY
6500 INTERCHANGE ROAD N

EVANSVILLE,IN47715
          
 
 
(18) LOCAL 312REC
1751 HIGHWAY 150

BESSEMER,AL35022
          
 
 
(19) LOCAL 324RECIPROCITY
500 HULET DR

BLOOMFIELD TWP,MI48302
          
 
 
(20) LOCAL 4 - RECIPROCAL
16 TROTTER DR P O BOX 680

MEDWAY,MA02053
          
 
 
(21) LOCAL 406 RECIPROCITY
7370 CHEF MENTEUR HWY

NEW ORLEANS,LA70126
          
 
 
(22) LOCAL 474RECIPROCITY
127 WESTSIDE BLVD

POOLER,GA31322
          
 
 
(23) LOCAL 487 RECIPROCITY
1425 NW 36TH STREET

MIAMI,FL33142
          
 
 
(24) LOCAL 49 RECIPROCAL
3001 METRO DRIVE SUITE 500

BLOOMINGTON,MN55425
          
 
 
(25) LOCAL 627 OKLAHOMA OE WELFARE
1300 S MERIDIAN AVE STE 200

OKLAHOMA,OK73108
          
 
 
(26) LOCAL 66RECIPROCITY
PO BOX 38682

PITTSBURGH,PA15238
          
 
 
(27) LOCAL 77REC
911 RIDGEBROOK RD

SPARKS,MD21152
          
 
 
(28) LOCAL 825RECIPROCITY
65 SPRINGFIELD AVE

SPRINGFIELD,NJ07081
          
 
 
(29) LOCAL 841RECIPROCITY
616 SOUTH OAKWOOD

OAKWOOD,IL61858
          
 
 
(30) LOCAL 9REC
990 KALAMATH ST

DENVER,CO80204
          
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
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



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(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?



 		(k)
Percentage
ownership
Yes No Yes No
(1) APPALACHIAN PIPELINE CONTRACTO

PMB 280 170 E MAIN ST STE D
HENDERSONVILLE,TN37075
      
                 
(2) CROCKER CRANE

2221 EAST UNION BOWER RD
IRVING,TX75061
      
                 
(3) G & CAPS JV

P O BOX 11502
BOZEMAN,MT59718
      
                 
(4) LONE STAR DIRECTIONAL DRILLING

P O BOX 615
CLARKSVILLE,TX75426
      
                 
(5) MAXIM CRANE WORKS

1225 WASHINGTON PIKE
BRIDGEVILLE,PA15017
      
                 




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
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) 1127 CONSTRUCTION INC

2643 PRESSLER RD
AKRON,OH44312
      
           
(2) AARON ENTERPRISES INC

300 CLOVERLEAF RD
YORK,PA17406
      
           
(3) ACCU BORE

P O BOX 940
ROSEVILLE,CA95661
      
           
(4) ACCURATE UNDERGROUND INC

7653 SHERRY CREEK RD
WORDEN,IL62097
      
           
(5) ACE PIPELINE INC

P O BOX 829
ELKVIEW,WV25071
      
           
(6) ACME CONSTRUCTORS

7212 WEIL AVENUE
ST LOUIS,MO63119
      
           
(7) ACTION PIPE CONSTRUCTION INC

1704 STERLING DRIVE
LAKELAND,FL33813
      
           
(8) ADVANTAGE LOGISTICS

2501 W GRANDVIEW RD STE 1
PHOENIX,AZ85023
      
           
(9) AGC BLDREC LOCAL 653

P O BOX 1492
MOBILE,AL36633
      
           
(10) AJ'S CLEANING

2275 WAYNOKA RD STE L
COLORADO SPNGS,CO80915
      
           
(11) ALASKA CONTINENTAL PIPELINE IN

954 JACKSON HIGHWAY
TOLEDO,WA98591
      
           
(12) ALEUT FACILITIES SUPPORT SVCS

5540 TECH CENTER DR SUITE 100
COLORADO SPNGS,CO80919
      
           
(13) ALLAN EDWARDS INC

ATTN ANN MORRIS POB 9457
TULSA,OK74154
      
           
(14) AM QUIP CRANE RENTAL LLC

1150 NORTHBROOK DR SUITE 100
TREVOSE,PA19053
      
           
(15) AMERICAN BRIDGE CO

100 AMERICAN BRIDGE WAY
CORAPOLIS,PA15108
      
           
(16) AMES CONSTRUCTION INC

2000 AMES DRIVE
BURNSVILLE,MN55306
      
           
(17) AMQUIP CRANE RENTAL LLC

1150 NORTHBROOK DR SUITE 100
TREVOSE,PA19053
      
           
(18) APCOMPOWER

2000 DAY HILL ROAD
WINDSOR,CT06095
      
           
(19) APEX PIPELINE SERVICES INC

503 RIVER RD HUB INDL PAR PO BOX 58
NITRO,WV25143
      
           
(20) APPELACHIAN RECLAMATION CONTR

202 STONECROFT RD
MOUNT AIRY,NC27030
      
           
(21) APPELLATION PRE FAB LLC

740 FAIRFIELD RD
MONTOURSVILLE,PA17754
      
           
(22) ARB INC

26000 COMMERCE CENTRE DR
LAKE FOREST,CA92630
      
           
(23) ARISTEO CONSTRUCTION

12811 FARMINGTON RD
LIVONIA,MI48150
      
           
(24) ARNOLDS CUSTOM SEEDING

4626 WCR 65
KEENESBURG,CO80643
      
           
(25) ASSOCIATED PL CONSTRACTORS

3535 BRIARPARK STE 135
HOUSTON,TX77042
      
           
(26) ASTA

1090 ST FRANCIS WAY
RIO VISTA,CA94571
      
           
(27) ASV INC

19603 S VERMONT AVE
TORRANCE,CA90502
      
           
(28) ATLAS FOUNDATION CO LLC

11730 BROCKTON LN N
MAPLE GROVE,MN55369
      
           
(29) ATLAS INDUSTRIAL CONTRACTORS

5275 SINCLAIR RD
COLUMBUS,OH43229
      
           
(30) AUTOMATIC SYSTEMS INC

4348 E GRAND RIVER AVE
HOWELL,MI48843
      
           
(31) AZCO INC

PO BOX 567
APPLETON,WI54912
      
           
(32) B & G CRANE SERVICE LLC

725 CENTRAL AVE
JEFFERSON,LA70121
      
           
(33) B M MARINE CONSTRUCTION INC

6276 MADRAS CIRCLE
BOYNTON BEACH,FL33437
      
           
(34) B MILLER EXCAVATING

1465 ROWLES RUN RD
MOUNT ZION,WV26151
      
           
(35) BABCOCK & WILCOX CONST CO INC

P O BOX 802
BABERTON,OH44203
      
           
(36) BABCOCK UTILITIES

7637 CANAL RD
GASPORT,NY14067
      
           
(37) BADGER DAYLIGHTINGEXCAVATING

1300 EAST US HWY 136 SUITE E
PITTSBORO,IN46167
      
           
(38) BALFOUR BEATTY CONSTRUCTION

3100 MCKINNON STREET PAYROLL DEPT 6
DALLAS,TX75201
      
           
(39) BARCELONA EQUIPMENT INC

12850 34TH ST N
CLEARWATER,FL33762
      
           
(40) BARNHART CRANE & RIGGING CO

2163 AIRWAYS BLVD
MEMPHIS,TN38114
      
           
(41) BARTON MALOW

26500 AMERICAN DRIVE
SOUTHFIELD,MI48034
      
           
(42) BATEN STEEL ERECT INC

4914 VICKSBURG
DALLAS,TX75207
      
           
(43) BAUMHARDT SAND & GRAVEL INC

W 3998 HIGHWAY 45
EDEN,WI53019
      
           
(44) BERKEL & CO CONTRACTING INC

PO BOX 335
BONNER SPRINGS,KS66012
      
           
(45) BEST CRANE

POB 429
VILONIA,AR72173
      
           
(46) BIG DOG DRILLING

1154 OLD MILLWOOD RD
ROCKWALL,TX75087
      
           
(47) BIG INCH FABRICATORS & CONSTRU

PO BOX 99
MONTEZUMA,IN47862
      
           
(48) BIGGE CRANE & RIGGING CO

10700 BIGGE AVENUE
SAN LEANDRO,CA94577
      
           
(49) BILL HAWK INC

2200 VENTURE CIRCLE SE
MASSILLON,OH44646
      
           
(50) BLACKWELL ENTERPRISES

14860 RAILWAY AVE
WAYNE,OK73095
      
           
(51) BLUE FLAME PIPELINE LLC

464 STRAIGH UP ROAD
WEST UNION,WV26456
      
           
(52) BOND BROTHERS

145 SPRING ST
EVERETT,MA02149
      
           
(53) BORE MASTER INC

N 50 W 23076 BETKER RD
PEWAUKEE,WI53072
      
           
(54) BOSWORTH STEEL ERECTORS

4001 JAFFEE ST
DALLAS,TX75216
      
           
(55) BRAGG CRANE & RIGGING

PO BOX 727
LONG BEACH,CA90801
      
           
(56) BRAND ENERGY SVC LLC

1830 JASMINE DR
PASADENA,TX77503
      
           
(57) BRANDENBURG DRAINAGE INC

2236 3121ST AVE
MAQUOKETA,IA52060
      
           
(58) BRANDT ENGINEERING CO INC

11245 INDIAN TRAIL PO BOX 29559
DALLAS,TX75229
      
           
(59) BRIESER CONSTRUCTION COMPANY

24101 S MUNICIPAL DR
CHANNAHON,IL60410
      
           
(60) BROTHERS PIPELINE CORP

1806 BAKER WAY
KELSO,WA98626
      
           
(61) BROTHERTON CORPORATION

11 S FRONTAGE RD
GOLD HILL,OR97525
      
           
(62) BRUSHCUTTERS

C/O DEITZER ASS 467 MAIN ST
NEW MILFORD,PA18834
      
           
(63) BUILDING CONSTRUCTION RENTALS

P O BOX 3423
GILLETTE,WY82717
      
           
(64) C & E CONTRACTOR SVCS

7808 LANAC ST
LANSING,MI48917
      
           
(65) C & E SERVICES

1950 OLD GALLOWS ROAD SUITE 770
VIENNA,VA22182
      
           
(66) C R MEYER & SONS CO

895 W 20TH AVE P O BOX 2157
OSHKOSH,WI54903
      
           
(67) CAPCO CONTRACTORS

3323 HWY 259 N
HENDERSON,TX75652
      
           
(68) CAPITOL TUNNELING

2216 REFUGEE RD
COLUMBUS,OH43207
      
           
(69) CARSON & ROBERTS SITE CONST

171 ROUTE 94
LAFAYETTE,NJ07848
      
           
(70) CARSON CORPORATION

171 ROUTE 94
LAFAYETTE,NJ07848
      
           
(71) CASE BORING CORP

8585 BUNKER HILL RD
GAPORT,NY14067
      
           
(72) CASPER CONSTRUCTION

212 SOUTHEAST 10TH ST PO BOX 480
GRAND RAPIDS,MN55744
      
           
(73) CBC PIPELINE

1059 HWY 501
GOLDONNA,LA71031
      
           
(74) CBRE TECHNICAL SVC

2100 ROSS AVE STE 1600
DALLAS,TX75201
      
           
(75) CBS PILING SOLUTIONS INC

3403A NW VIVION RD
KANSAS CITY,MO64150
      
           
(76) CENTERLINE BORING INC

108 NICKLE RD B
HARMONY,PA16037
      
           
(77) CENTRAL CONVEYOR

7771 LOCHLIN DRIVE
BRIGHTON,MI48116
      
           
(78) CENTRAL MAINT & WELDING

2620 E KEYSVILLE ROAD
LITHIA,FL33547
      
           
(79) CH & D ENTERPRISES

100 BRADY PLACE
NEW STANTON,PA15672
      
           
(80) CHARPS WELDING AND FAB INC

527 TOWER ST NW PO BOX 36
CLEARBROOK,MN56634
      
           
(81) CLEAR PATH UNDERGROUND S

8155 RIDGE RD
ZANESVILLE,OH43701
      
           
(82) CLEAR PATH UTILITY SOL

8155 RIDGE RD
ZANESVILLE,OH43701
      
           
(83) CLT & E HEALTH & WELFARE FUND

10334 ELLISON CIRCLE
OMAHA,NE68134
      
           
(84) CNV SERVICE CO L L C

PO BOX 3578
EDMOND,OK73083
      
           
(85) COGAR RIGHT OF WAY CLEARING

THOMAS COGAR PO BOX 9276
SOUTH CHARLESTON,WV25309
      
           
(86) COLUMBIA IRRIGATION DISTRICT

10 E KENNEWICK AVE
KENNEWICK,WA99336
      
           
(87) COMMONWEALTH CONSTRUCTORS INC

95 COURT STREET ATTN JENNIFER
PORTSMOUTH,NH03801
      
           
(88) CONTRACTORS RENTAL CORP

POB 7305
HUNTINGTON,WV25776
      
           
(89) COPELAND & JOHNS INC

4830 SOUTH DRIVE
JACKSON,MS39209
      
           
(90) CORVAL GROUP

1633 EUSTIS ST
SAINT PAUL,MN55108
      
           
(91) CSI DBA CRANE SERVICE INC

505 MURRAY RD SE
ALBUQUERQUE,NM87105
      
           
(92) DANIEL OCONNELL & SONS

6 PROGRESS AVE
NASHUA,NH03062
      
           
(93) DAVIDS HYRDRO VACINC

2392 LEIBEL ST STE 101
WHITE BEARLAKE,MN55110
      
           
(94) DAVIS MOTOR CRANE SERVICE INC

1222 N LOOP 12
IRVING,TX75061
      
           
(95) DAWES RIGGING & CRANE RENTAL

805 S 72ND ST PO BOX 44080
MILWAUKEE,WI53214
      
           
(96) DAY & ZIMMERMANN NPS INC

1827 FREEDOM RD STE 101
LANCASTER,PA17601
      
           
(97) DEEP SOUTH CRANE & RIGGING

200 HOLMES RD
HOUSTON,TX77045
      
           
(98) DEGERSTROM CONVERTERS

3303 N SULLIVAN RD
SPOKANE VALLEY,WA99216
      
           
(99) DELHUR INDUSTRIES INC

P O BOX 5270
WEST RICHLAND,WA99353
      
           
(100) DENALI CONSTRUCTION

1707 BRIERCROFT CT SUITE 100
CARROLLTON,TX75006
      
           
(101) DENHAM BLYTHE COMPANY INC

P O BOX 11636
LEXINGTON,KY40576
      
           
(102) DERR AND ISBELL CONSTRUCTION

3900 TARRANT MAIN STREET
EULESS,TX76040
      
           
(103) DISCOVERY HYDRO VAC

793 WEST 11560 SOUTH
DRAPER,UT84020
      
           
(104) DIXIE MECHANICAL INC

P O BOX 2026
TUSCALOOSA,AL35403
      
           
(105) DLI ENTERPRISES

P O BOX 10166
WESTBURY,NY11590
      
           
(106) DOUBLE M PL TRENCHING LLC

P O BOX 448
OKEMAH,OK74859
      
           
(107) DOWNING DIVERSIFIED

950 ECHO LANE STE 100
HOUSTON,TX77024
      
           
(108) DRILL TECH DRILLING & SHORING

2200 WYMORE WAY
ANTIOCH,CA94509
      
           
(109) DRILLERS INC

713 CENTRAL AVE
NEBRASKA CITY,NE68410
      
           
(110) DRS DRILLING LLC

5339 CANAL RD
GARFIELD HTS,OH44125
      
           
(111) DRS ENTERPRISESINC

20910 MILES PARKWAY
WARRENSVILLE HTS,OH44128
      
           
(112) DUN TRANSPORTATION&STRINGING

304 REYNOLDS LANE
SHERMAN,TX75092
      
           
(113) DUNCAN MACHINERY MOVERS

2004 DUNCAN MACHINERY DR
LEXINGTON,KY40504
      
           
(114) DYKON BLASTING CORP

8120 WEST 81ST
TULSA,OK74131
      
           
(115) EDGERTON CONTRACTORS

P O BOX 901
OAK CREEK,WI53154
      
           
(116) EJM PIPE SERVICES INC

7807 LAKE DRIVE
LINO LAKES,MN55014
      
           
(117) ELCO DRILLING CO INC

P O BOX 1174
ENGLEWOOD,CO80150
      
           
(118) ELITE PIPELINE

7967 HIGHWAY 80
ARCADIA,LA71001
      
           
(119) ELLINGSON TRENCHLESS

P O BOX 68
W CONCORD,MN55985
      
           
(120) ENCOMPASS PIPELINE LLC

4177 VAN HORN RD
TROY,PA16947
      
           
(121) ENERFAB INC

4955 SPRING GROVE AVE
CINCINNATI,OH45232
      
           
(122) ENGLE MANAGEMENT LLC

P O BOX 156
LESAGE,WV25537
      
           
(123) ENVIROTR SERVICES

P O BOX 339
FARMERVILLE,LA71241
      
           
(124) ERNEST MANNING CONST CO

POB 1788
PASCAGOULA,MS39568
      
           
(125) ESSEX CRANE RENTAL

1110 W LAKE COOK ROAD SUITE 220
BUFFALO GROVE,IL60089
      
           
(126) EVETS

977 TIBBETS WICK RD
GIRAD,OH44420
      
           
(127) FB MCINTIRE EQUIPMENT COMPANY

3025 S CRAVENS ROAD
FORT WORTH,TX76119
      
           
(128) FLUOR MAINTENANCE SVCS INC

3 POLARIS WAY
ALISO VIEJO,CA92698
      
           
(129) FOLTZ WELDING LTDCONTINENTAL

PO BOX 38
PATOKA,IL62875
      
           
(130) FOUR STAR CONSTRUCTION INC

P O BOX 3037
SUPERIOR,WI54880
      
           
(131) G&W CONSCTRUCTION CO

6730 FLEMINGSBURG RD
MOREHEAD,KY40351
      
           
(132) GUBMK CONSTRUCTORS

1302 TOPSIDE ROAD
LOUISVILLE,TN37764
      
           
(133) GABES CONSTRUCTION CO INC

4804 NORTH 40TH ST
SHEBOYGAN,WI53082
      
           
(134) GEEDING CONSTRUCTION INC

600 HWY H
TROY,MO63379
      
           
(135) GENERAL PIPELINE CONSTRUCTION

3442 AMMA RD
AMMA,WV25005
      
           
(136) GENESYS

3210 E 85TH STREET
KANSAS CITY,MO64132
      
           
(137) GEORGE CAIRNS AND SONS INC

8 LEDGE RD
WINDHAM,NH03087
      
           
(138) GLOBAL ENVIRO SVCSGES

707 SABLE OAKS DRIVE SUITE 150
S PORTLAND,ME04106
      
           
(139) GLOBAL PIPELINE LLC

814 KY RT 80
PRESTONSBURG,KY41653
      
           
(140) GOLDEN STATE BORING

7100 MERRILL AVE BOX 40
CHINO,CA91710
      
           
(141) GREGORY GENERAL CONTR INC

POB 628
TIMBERVILLE,VA22853
      
           
(142) GRIFFIN DEWATERING

3450 CALUMET AVE
HAMMOND,IN46320
      
           
(143) GROATHOUSE CONSTRUCTION INC

1050 N 3RD STREET SUITE A
LARAMIE,WY82072
      
           
(144) GROUP MECHANICAL

1 MECHANICAL DR
BETHALTO,IL62010
      
           
(145) GULF COAST INDUSTRIAL MAINT

1221 US HWY 301 N
TAMPA,FL33619
      
           
(146) GUSTAFSON & GOUDGE INC

46909 STATE 92
CLEARBROOK,MN56634
      
           
(147) GWINNUPS RESORATION & ENVIRO

PO BOX 391
MILROY,IN46156
      
           
(148) HAMON CUSTODIS INC

P O BOX 1500
SOMERVILLE,NJ08876
      
           
(149) HAYDEN WRECKING CORP

4201 ST CLAIR AVE
WASHINGTON PARK,IL62203
      
           
(150) HC BECK LTD

1807 ROSS AVENUE SUITE 500
DALLAS,TX75201
      
           
(151) HENKELS & MCCOY

985 JOLLY RD
BLUE BELL,PA19422
      
           
(152) HENRY F TELCHMANN INC

3009 WASHINGTON RD
MCMURRAY,PA15317
      
           
(153) HOFFMAN CONST

123 CTH A
BLACK RIVER FALLS,WI54615
      
           
(154) HOOVER CONSTRUCTION CO

PO BOX 1007 302 S HOOVER RD
VIRGINIA,MN55792
      
           
(155) HUMBER PAINTING INC

PO BOX 9157
LIBERTY,TX77575
      
           
(156) ILLINI DRILLING FOUNDATIONS

14512 PERRYSVILLE RD P O BOX 1351
DANVILLE,IL61834
      
           
(157) INDEPENDENT CONCRETE PIPE

2050 SOUTH HARDING ST
INDIANAPLOIS,IN46221
      
           
(158) INDIANHEAD PIPE SVCS

13167 CTY HIGHWAY OO
CHIPPEWA FLS,WI54729
      
           
(159) INDUSTRIAL CONTRACTORS INC

701 CHANNEL DRIVE
BISMARK,ND58501
      
           
(160) INDUSTRIAL SERVICES INC

P O BOX 862
ROCK SPRINGS,WY82902
      
           
(161) INFRASOURCE

4033 E MORGAN RD
YPSILANTI,MI48197
      
           
(162) INFRASOURCE CONST LLC

4033 E MORGAN ROAD
YPSILANTI,MI48197
      
           
(163) INLAND CRANE INC

P O BOX 5403
BOISE,ID83705
      
           
(164) INTEGRITY GRADING & EXC

605 GROSSMAN DRIVE
SCHOFIELD,WI54476
      
           
(165) INTEGRITY KOKOSING PL SVC LLC

17531 WATERLAND RD
FREDERICKTOWN,OH43019
      
           
(166) INTERCON CONSTRUCTION INC

5512 STATE ROAD 19 113
WAUNAKEE,WI53597
      
           
(167) INTERNATIONAL INDUSTRIAL CONT

35900 MOUND ROAD
STERLING HEIGHTS,MI48310
      
           
(168) INTERRA INNOVATIONS

268 MAIN ST 136
N READING,MA01864
      
           
(169) INTERSTATE TREE LANDSCAPING CO

W336 S1596 WOLF RD
OCONOMOWOC,WI53066
      
           
(170) INTREN INC

18202 W UNION RD
UNION,IL60180
      
           
(171) IRVING CRANE DBA IRVING EQUIP

300 UNION STREET
SAINT JOHN   E2L
CA
     
           
(172) ISLAND MARINE GROUP LLC

1421 APOLLO BEACH BLVD
APOLLO BEACH,FL33572
      
           
(173) J KOSKI TRUCKING

P O BOX 1285
SUPERIOR,WI54880
      
           
(174) J WOOD CONTSTRUCTION

P O BOX 100
ELKVIEW,WV25071
      
           
(175) JARMON SERVICE INCDBA GFS TX

1385 RIVER BEND DR
DALLAS,TX75247
      
           
(176) JIMMY A DUNN EXCAVATING CO

PO BOX 13335
SISSONVILLE,WV25360
      
           
(177) JMF UNDERGROUND

841 W TRINDLE RD
MECHANICSBURG,PA17055
      
           
(178) JOHNSON CONTRACTORS

P O BOX 3779
MUSCLE SHOALS,AL35662
      
           
(179) JONES LANG & LASALLE

5775 DTC BLVD STE 100N
GREENWOOD VLG,CO80111
      
           
(180) K POWER INC

P O BOX 1102
DAPHNE,AL36526
      
           
(181) K R SWERDFEGER

ATTN RAYANN ORR 421 E INDUSTRIAL BL
PUEBLO WEST,CO81007
      
           
(182) K&S ENERGY SERVICES

19705 W LINCOLN AVE
NEW BERLIN,WI53146
      
           
(183) KANTEX SUBSURFACE INC

245 E CHEYENNE MTN BLVD
COLORADO SPGS,CO80905
      
           
(184) KCORP SUPPORT SERVICES INC

1603 COLLEGE ROAD
FAIRBANKS,AK99709
      
           
(185) KCORP TECHNOLOGY SVCS

1603 COLLEGE RD STE 2A
FAIRBANKS,AK99709
      
           
(186) KELLEY EQUIPMENT CO

4140 118TH AVE NORTH
CLEARWATER,FL33762
      
           
(187) KEWEN LTD LLC

2754 NIPGEN RD
WAVERLY,OH45690
      
           
(188) KIRILA

505 BEDFORD RD P O BOX 179
BOOKFIELD,OH44403
      
           
(189) KIRK EXCAVATING & CON INC

PO BOX 8
GROVE CITY,OH43123
      
           
(190) KISSICK CONSTRUCTION CO

8131 INDIANA
KANSAS CITY,MO64132
      
           
(191) KOLB GRADING

5731 WESTWOOD DR
ST CHARLES,MO63304
      
           
(192) KS ENERGY SERVICES INC

19705 W LINCOLN
NEW BERLIN,WI53146
      
           
(193) KT GRANT INC

3073 ROUTE 66
EXPORT,PA15632
      
           
(194) L J KEEFE CO

704 WEST CENTRAL RD
MT PROSPECT,IL60056
      
           
(195) LAMPSON INTL

PO BOX 6510
KENNEWICK,WA99336
      
           
(196) LANE CONSTRUCTION

P O BOX 103
BANGOR,ME04401
      
           
(197) LANEY DIRECTIONAL DRILLING CO

831 CROSSBRIDGE DR
SPRING,TX77373
      
           
(198) LANEY INC

POB 11587
HOUSTON,TX77293
      
           
(199) LATEX CONSTRUCTION CO

POB 917
CONYERS,GA30012
      
           
(200) LAYNE HEAVY CIVIL INC

P O BOX 186
ORLEANS,IN47452
      
           
(201) LE MYERS CO

POB 1099
RURAL HALL,NC27045
      
           
(202) LEESBURG CONCRETE COMPANY

1335 THOMAS AVE
LEESBURG,FL34748
      
           
(203) LEGACY CONTRACTORS LLC

307 HWY 589
OAK GROVE,LA71263
      
           
(204) LETOURNEAU PRODUCTS MFG CORP

200 CHACE RD
E FREETOWN,MA02717
      
           
(205) LGS RESTORATIONS

4030 RONNIE RD
BASTROP,LA71220
      
           
(206) LIBERTY EQUIPMENT & SUPPLY

1505 N POWERLINE RD
POMPANO BEACH,FL33448
      
           
(207) LMC INDUSTRIAL CONTR INC

2060 LAKEVILLE RD
AVON,NY14414
      
           
(208) LONESTAR WEST SVCS

BOX 1026 RR1
SYLVAN LAKE   T451X
CN
     
           
(209) LOWE CONSTRUCTION

2535 BADEN RD
HORTON,MI49246
      
           
(210) LOY CLARK PL MDU INC

19020A SW CIPOLE RD PO BOX 1369
TUALATIN,OR97062
      
           
(211) LSI

P O BOX 400
PORT BYCON,IL61275
      
           
(212) LUNDA CONSTRUCTION CO

POB 669
BLACK RIVER FALLS,WI54615
      
           
(213) LYNX INDUSTRIAL CONTRACTORS

P O BOX 1316
VERSAILLES,KY40383
      
           
(214) MABAK DIRECTIONAL DRILLING INC

3447 MCREYNOLDS RD
SANGER,TX76266
      
           
(215) MACHADO & SONS

1000 S KILROY RD
TURLOCK,CA95380
      
           
(216) MADISON INDUSTRIAL SVC TEAM LT

4040 RED BLUFF ATTN ACCOUNTS PAYABL
PASADENA,TX77503
      
           
(217) MARIETTA SILOS LLC

2417 WATERFORD RD
MARIETTA,OH45750
      
           
(218) MASCARO CONST PIPELINE

1720 METROPOLITIAN ST
PITTSBURGH,PA15233
      
           
(219) MCABEE CONSTRUCTION INC

PO BOX 1460 5724 21ST STREET
TUSCALOOSA,AL35403
      
           
(220) MCGINTYS PLUMBING HEATING INC

4040 CRYSTIE LANE
CASPER,WY82609
      
           
(221) MCINNIS ELECTRIC

P O BOX 720790
BYRAM,MS39272
      
           
(222) MCT SERVICES LLC

7401 W 129TH
OVERLAND PARK,KS66213
      
           
(223) MD CONSTRUCTION

PO BOX 917
SODA SPRINGS,ID83276
      
           
(224) MDS BORING & DRILLING

P O BOX 11587
HOUSTON,TX77293
      
           
(225) MEADE ELECTRIC COMPANY INC

9550 W 55TH STREET SUITE A
MCCOOK,IL60525
      
           
(226) MEI ELECTRICALINC

P O BOX 77810
BATON ROUGE,LA70879
      
           
(227) MERSINO DEWATERING INC

10162 E COLDWATER RD
DAVIDSON,MI48423
      
           
(228) MICHELS CORPORATIONPIPELINE

817 MAIN ST PO BOX 128
BROWNSVILLE,WI53006
      
           
(229) MICHELS FOUNDATIONS

1400 RENAISSANCE DR SUITE 305
PARK RIDGE,IL60068
      
           
(230) MID OHIO CONTRACTING

1817 HORNS LN NW
DOVER,OH44622
      
           
(231) MIDSTREAM EXPLOSIVES LLC

289 SOUTH SIDE DR
NEWVILLE,PA17241
      
           
(232) MIDWEST C & M CONSTRUCTION

1831 N LYNVILLE RD
LINDENWOOD,IL61049
      
           
(233) MIDWEST COOLING TOWERS INC

PO BOX 1465
CHICKASHA,OK73023
      
           
(234) MIDWEST MOLE

6814 WEST 350 NORTH
GREENFIELD,IN46140
      
           
(235) MIDWEST SEEDING

P O BOX 10
ROSEAU,MN56751
      
           
(236) MIDWEST SEEDING OF MIDDLE RIVE

HAYES CZEH PEDERSON WIL PO BOX 10
ROSEAU,MN56751
      
           
(237) MIDWEST STEEL INC

2525 E GRAND BLVD
DETROIT,MI48211
      
           
(238) MIDWEST UNDERGROUND INC

3150 5TH AVENUE
EAST MOLINE,IL61244
      
           
(239) MIDWESTERN CONTRELECTRIC COND

816 HICKS DR
ELBURN,IL60119
      
           
(240) MIDWESTERN PL SERVICES INC

160 KLAMATH COURT
AMERICAN CANYON,CA94503
      
           
(241) MILLER PIPELINE

POB 34141
INDIANAPOLIS,IN46234
      
           
(242) MILTON J WOOD CO

3805 FAYE RD
JACKSONVILLE,FL32226
      
           
(243) MINNESOTA LIMITED INC

18640 200TH STREET P O BOX 410
BIG LAKE,MN55309
      
           
(244) MINNESOTA UTILITIES EXC

13932 LAKE DRIVE
FOREST LAKE,MN55025
      
           
(245) MISSOURI VALLEY INC

POB 7010
AMARILLO,TX79114
      
           
(246) MMM ENT OF MI LLC DBA HYDRO X

9196 MARINE CITY HWY
FAIR HAVEN,MI48023
      
           
(247) MOOREHEAD MACHINERY & BOILER

3477 UNIVERSITY AVE NE
MINNEAPOLIS,MN55418
      
           
(248) MOOSEHEAD HARVESTING INC

POB 159
LINCOLN,NH03251
      
           
(249) MORETRENCH ENVIRONMENTAL SVCS

100 STICKLE AVE
ROCKAWAY,NJ07866
      
           
(250) MORROW EQUIPMENT COMPANY LLC

3218 PRINGLE ROAD SE
SALEM,OR97302
      
           
(251) MOUNTAIN CRANE SVC

P O BOX 990
RIVERTON,UT84065
      
           
(252) MP TECHNOLOGIES

500 COUNTY RD 37E
MAPLE LAKE,MN55358
      
           
(253) MPS INC

PO BOX 446
GREENWOOD,MS38935
      
           
(254) NAPP GRECCO

1500 MCCARTER HIGHWAY
NEWARK,NJ07104
      
           
(255) NATIVE ENERGY & TECH

110 BROADWAY SUITE 690
SAN ANTONIO,TX78205
      
           
(256) NKC CONVEYOR INSTALLATION CO

1584 E BROOKS RD
MEMPHIS,TN38116
      
           
(257) NL SCHUTTE FOUNDATION DRILLING

POB 541865
DALLAS,TX75354
      
           
(258) NOMAD PIPELINE SERVICES

P O BOX 488
ROCKVILLE,MN56369
      
           
(259) NOR CAL PIPELINE SVCS

P O BOX 1669
YUBA CITY,CA95992
      
           
(260) NORTH AMERICAN DIMATINLING CRP

P O BOX 307
LAPEER,MI48446
      
           
(261) NORTH SUBURBAN TREE SVC INC

1102 MIDDLESEX STREET
GIBSONIA,PA15044
      
           
(262) NORTHERN CLEARING INC

1805 MAIN ST W
ASHLAND,WI54806
      
           
(263) NORTHERN DEWATERING INC

14405 NORTHDALE BLVD
ROGER,MN55374
      
           
(264) NORTHERN LAND CLEARING

1290 PARK ST
PALMER,MA01069
      
           
(265) NORTHWEST CRANE SERVICE LLC

1125 40TH ST STE B
WOODWARD,OK73801
      
           
(266) NPL CONSTRUCTION CO

2355 W UTOPIA RD
PHOENIX,AZ85027
      
           
(267) OIL & GAS DIRECTIONAL DRILLING

625 INDEPENDENCE RD
SANDYVILLE,WV25275
      
           
(268) OLD OAK ENVIROMENTAL

P O BOX 270
FORT PLAIN,NY13339
      
           
(269) OLSEN BEAL ASSOCITATES

1490 WEST 200 SOUTH
LINDON,UT84042
      
           
(270) OLSON BROTHERSPRO VAC

6622 112 STREET E
PUYALLUP,WA98373
      
           
(271) OTIS EASTERN SERVICES INC

POB 330
WELLSVILLE,NY14895
      
           
(272) OVER UNDER PIPING CONTRACTORS

7285 MUTTON HILL RD
AUBURN,NY13021
      
           
(273) OZ DIRECTIONAL DRILLING

38220 N 103RD PL
SCOTTSDALE,AZ85262
      
           
(274) PACIFIC BORING

P O BOX 727
CARUTHERS,CA93609
      
           
(275) PARK CONSTRUCTION CO

1481 81ST AVE NE
SPRING LAKE PARK,MN55432
      
           
(276) PATRIOT ERECTORSINC

3023 W HWY 290
DRIPPING SPRINGS,TX78620
      
           
(277) PATTERSON & WILDER CONSTRUCTIO

3184 CROSSINGS DR
BIRMINGHAM,AL35242
      
           
(278) PE BEN USA INC

13738 FM 529 RD
HOUSTON,TX77041
      
           
(279) PEDERO PIPE SUPPORT SYS USA

622 SUPERIOR RD
MAGNOLIA,TX77354
      
           
(280) PENN LINE SERVICE INC

300 SCOTTDALE AVE
SCOTTDALE,PA15683
      
           
(281) PENNINGTON MECHANICALLLC

12054 BEAVER CREEK
ANNA,TX75409
      
           
(282) PETE GOULD & SONS INC

6208 RAVENSWOOD ROAD
RAVENSWOOD,WV26164
      
           
(283) PHILLIPS & JORDAN INC

6621 WILBANKS RD
KNOXVILLE,TN37912
      
           
(284) PHILLIPS GRADING & CONST

15290 HWY 135
BOONVILLE,MO65233
      
           
(285) PIPE SAK USA INC

253 759 HYDE PARK RD
LONDON   N6H
CN
     
           
(286) PIPELINE CONSTRUCTORS

512 HEIGHTS BLVD
HOUSTON,TX77007
      
           
(287) PIPELINE ENERGY GROUP INC

5000 MERIDIAN BLVD SUITE 750
FRANKLIN,TN37067
      
           
(288) PIPING & EQUIPMENT CO INC

P O BOX 1065
WICHITA,KS67201
      
           
(289) PJ STEEL

PO BOX 1057
KALKASKA,MI49646
      
           
(290) PLC TRENCHING CO LLC

POB 385
CLINTON,NY13323
      
           
(291) PM SERVICES

2220 CENTRAL AVE
ST PETERSBURG,FL33712
      
           
(292) PRECAST ERECTORS INC

POB 1748
HURST,TX76053
      
           
(293) PRECISE BORING OF OHIO

4213 WESTFALL RD
LANCASTER,OH43130
      
           
(294) PRECISION PIPELINE LLC

3314 56TH ST
EAU CLAIRE,WI54703
      
           
(295) PRECISION SURVEILLANCE CORP

3468 WATLING ST
EAST CHICAGO,IN46312
      
           
(296) PRECON CONSTRUCTION INC

1219 US HIGHWAY 301 N STE A
TAMPA,FL33619
      
           
(297) PRICE GREGORY INTERNATIONAL

2754 NIGPEN RD
WAVERLY,OH45690
      
           
(298) PRINCIPAL FACILITIES

505 8TH AVE STE 1000
NEW YORK,NY10018
      
           
(299) PROFOAM LLC

1868 FORSYTHE AVE 341
MONROE,LA71201
      
           
(300) PULLMAN POWER LLC

P O BOX 33420
KANSAS CITY,MO64120
      
           
(301) Q3 CONTRACTINGQUALITY

3066 SPRUCE ST
LITTLE CANADA,MN55117
      
           
(302) QUALITY ROOFING CONTRACTORS

9350 STATE HWY C P O BOX 610
SENATH,MO63876
      
           
(303) QUEST CONST INC

154 BENDER RD
MARIETTA,OH45750
      
           
(304) R CLEVELAND CORP

95 CENTER DR
GILBERTS,IL60136
      
           
(305) R J UNDERGROUND

5330 50TH STREET STE 200
KENOSHA,WI53144
      
           
(306) R VALUE FOAM INSULATION LLC

2800 EAST VERNON RD
ROSEBUSH,MI48878
      
           
(307) R&R PIPELINE CONSTRUCTION

P O BOX 1846
MARION,IL62959
      
           
(308) RACHEL CONTRACTING

4125 NAPIER CT NE
ST MICHAEL,MN55376
      
           
(309) RAMSEY CONTRUCTORS INC

5711 GATEWAY PARK
LAKEVILLE,NY14480
      
           
(310) RED WHITE & BLUE CRANE

200 WASHINGTON AVE
DRAVOSBURG,PA15034
      
           
(311) REDI PROJECT SERVICES LLC

P O BOX 900
LYMAN,WY82937
      
           
(312) REM SERVICES INC

POB 65
BOLIGEE,AL35443
      
           
(313) RIGGING INTERNATIONAL DBA

1210 MARINA VILLAGE PKWY
ALAMEDA,CA94501
      
           
(314) RIGHT OF WAY CLEARING & MAINTE

POB 638
GREENSBURG,PA15601
      
           
(315) RL COOLSAET CONSTRUCTION CO

POB 279
TAYLOR,MI48180
      
           
(316) ROBERTS PIPELINE CONSTRUCTION

POB 169
SULPHUR SPRINGS,IN47388
      
           
(317) ROCKFORD CORP

22845 NW BENNETT ST STE 150
HILLSBORO,OR97124
      
           
(318) RODENBERG DIVERSIFIED LLC

9125 MAIN P O BOX 490
CARROLLTON,MO64633
      
           
(319) SAFE EXCAVATINGH20

N 892 DEPOT RD
DALE,WI54931
      
           
(320) SAFEWAY

5918 STONERIDGE MALL RD
PLEASANTON,CA94588
      
           
(321) SARENS USA

5000 EXECUTIVE PKWY SUITE 230
SAN RAMON,CA94583
      
           
(322) SAT FUND

751 1000 COUNTY ROAD 989
IUKA,MS38852
      
           
(323) SCG LLC

2606 RAILROAD HWY
COUNCIL BLUFF,IA51503
      
           
(324) SCHMID PL CONSTRUCTION INC

850 MALLARD DR
MAYVILLE,WI53050
      
           
(325) SCHNABEL FOUNDATION CO

610 SYCAMORE STREET STE 360
CELEBRATION,FL34747
      
           
(326) SEELEINC

259 W 30TH STREET 14TH FL
NEW YORK,NY10001
      
           
(327) SEITHER & CHERRY

2537 HENKEL AVE
KEOKUK,IA52632
      
           
(328) SHEEHAN PL CONSTRUCTION CO

2431 EAST 61 STREET 700
TULSA,OK74136
      
           
(329) SIMS CRANE & EQUIP CO

POB 11825 1219 NORTH HWY 301
TAMPA,FL33619
      
           
(330) SKV CRANE & RIGGING LLC

P O BOX 542
WRIGHT,WY82732
      
           
(331) SNELSON COMPANIES INC

601 W STATE STREET
SEDRO WOOLLEY,WA98284
      
           
(332) SOUTHEAST DIRECTIONAL DRILLING

3117 N CESSNA AVE
CASA GRANDE,AZ85222
      
           
(333) SOUTHERN CRANE & ELEVATOR SERV

POB 866008
PLANO,TX75086
      
           
(334) SOUTHERN INDUSTRIAL

POB 4621
BATON ROUGE,LA70821
      
           
(335) SOUTHERN OPERATORS RECIPROCITY

PO BOX 1449
GOODLETTSVILLE,TN37070
      
           
(336) SOUTHWEST STEEL ERECTORS

7282 55TH AVE E UNIT 142
BRADENTON,FL34203
      
           
(337) STACK BROTHERS

3119 HILL AVE
SUPERIOR,WI54880
      
           
(338) STERETT CRANE & RIGGING

34 BOOTH FIELD ROAD
OWENSBORO,KY42301
      
           
(339) STERLING BOILER & MECHANICAL

1420 KIMBER LANE
EVANSVILLE,IN47715
      
           
(340) STERLING CRANE INC

9351 GRANT STREET SUITE 250
THORNTON,CO80229
      
           
(341) STONE & WEBSTER CONST

POB 217
ST FRANCISVILLE,LA70775
      
           
(342) SUBSURFACE CONSTRUCTORS INC

110 ANGELICA ST
ST LOUIS,MO63147
      
           
(343) SULLIVAN & MERRITT CONSTR

91 FREEDOM PARK
HERMON,ME04401
      
           
(344) SUMMIT CIVIL SERVICES LLC

2125 GLENVIEW DR
EVANSVILLE,IN47720
      
           
(345) SUMMIT ERECTORS INC

PO BOX 6887
JACKSONVILLE,FL32236
      
           
(346) SUNBELT ERECTORS INC

5900 SOUTH LAKE FOREST DR
MCKINNEY,TX75070
      
           
(347) SUPREME INDUSTRIES

216 BOGUE RD
HAMPTON,CT06791
      
           
(348) T&D SERVICES INC

PO BOX 609
MARYETTA,CA92564
      
           
(349) TAPLIN INDUSTRIAL SVC

5787 STADIUM DR
KALAMAZOO,MI49009
      
           
(350) TARRANT COUNTY CENTRAL LABOR C

4025 RUFE SNOW DRIVE
FORT WORTH,TX76180
      
           
(351) TENNESSEE VALLEY INDUSTRIAL

269 TRIPORT ROAD
GEORGETOWN,KY40324
      
           
(352) TERRA RESTORATION

14616 HWY 15
DOWNSVILLE,LA71234
      
           
(353) TERRELL CONSTRUCTION INC

1652 DERBY AVE NW
SWISHER,IA52338
      
           
(354) TG MERCER CONSULTING SERVICE I

PO BOX 1870
ALEDO,TX76008
      
           
(355) THE HDD COMPANY

3161 CAMERON PARK DR 215
CAMERON PARK,CA95682
      
           
(356) THE HILLIS GROUP LLC

132 PALOMINO CIR
BANGOR,PA18013
      
           
(357) THUNDERSTONE CONSTRUCTION

13351 DOVERS ST
WAVERLY,NE68462
      
           
(358) TOLIN MECHANICAL

12005 EAST 45TH AVE
DENVER,CO80239
      
           
(359) TOM ALLEN CONSTRUCTION

1622 EASTPORT PLAZA DR
COLLINSVILLE,IL62234
      
           
(360) TOW-LIFT INC

1395 VALLEY BELT ROAD
CLEVELAND,OH44131
      
           
(361) TRANS ENERGY PL SVCS

2275 LOGANVILLE HWY
GRAYSON,GA30017
      
           
(362) TVOE H&WRECIPROCITY

 
 
     
           
(363) UNDERGROUND CONSTRUCTION CO

5145 INDUSTRIAL WAY
BENICIA,CA94510
      
           
(364) UNION PIPELINE INC

100 BRADY PLACE
NEW STANTON,PA15672
      
           
(365) UNITED PIPING INC

4510 AIRPORT ROAD
DULUTH,MN55811
      
           
(366) URS ENERGY CONSTRUCTION INC

P O BOX 73
BOISE,ID83729
      
           
(367) URSA MAJOR UNDERGROUND LLC

P O BOX 219
HAMLIN,PA18427
      
           
(368) US PIPELINE INC

950 ECHO LANE STE 100
HOUSTON,TX77024
      
           
(369) US PRAIRIE PL CONTRACTORS INC

ATTN LJ P O BOX 1023
MORGAN,UT84050
      
           
(370) UTILITY SERVICES AUTHORITY

PO BOX 910
BELLEVILLE,MI48112
      
           
(371) VALLEY DIRECTIONAL DRILLING

21177 RESORT ROAD
SHADE GAP,PA17255
      
           
(372) VALLEY HYDRO-EXCAVATION LLC

N2496 US HIGHWAY 45
CAMPBELLSPORT,WI53010
      
           
(373) VERMILLION TREE &LAND CLEARING

49040 COOPER FOSTER PRK ROAD
AMHERST,OH44001
      
           
(374) WAGSTAFF CRANE COMPANY INC

4595 S 2770 E
SALT LAKE CITY,UT84117
      
           
(375) WAVE EXCAVATION

300 N STRATTON ST
DECATUR,TX76234
      
           
(376) WELDED CONSTR CO

POB 470
PERRYSBURG,OH43552
      
           
(377) WHITE CONSTRUCTION INC

3900 WHITE AVE
CLINTON,IN47842
      
           
(378) WILLIAMS CONSTRUCTION CO

PO BOX 966
PRYOR,OK74362
      
           
(379) WP HOWLE MASONRY

5005 SEYMOUR HWY
WICHITA FALLS,TX76310
      
           
(380) WT DERAMUS LLC

1619 COUNTY RD 69
PEATTVILLE,AL36067
      
           
(381) WW GAY MECHANICAL CONT INC

524 STOCKTON ST
JACKSONVILLE,FL32204
      
           
(382) XTREEM PIPELINE SERVICES

PO BOX 246
CLOQUET,MN55720
      
           
(383) ZELLAR EXCAVATING INC

2725 W US HWY 2
GULLIVER,MI49840
      
           
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
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
No
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 . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
 
No
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
No
2
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





Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
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) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(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? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
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) 2014
Additional Data


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