TY 2014 Form 990

(A) Name and business address	(B) Description of services	(C) Compensation
BLUE CROSS BLUE SHIELD 600 E LAFAYETTE BLVD DETROIT,MI48226	CLAIMS PROCESSING	4,576,579
BENESYS INC 700 TOWER DRIVE 300 TROY,MI48098	RECORDKEEPING SERVICES	293,452
DELTA DENTAL PO BOX 30416 LANSING,MI48909	CLAIMS PROCESSING	287,564
PART D ADVISORS INC 17199 N LAUREL PARK DRIVE SUITE 4 LIVONIA,MI48152	CONSULTING AND PERSCRIPTION AUDITS	254,659
CAREMARK INC 2211 SANDERS ROAD NORTHBROOK,IL60062	CLAIMS PROCESSING	120,736
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 5

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	2,646,062	1	3,081,236
2	Savings and temporary cash investments .........	2,142,008	2	4,200,492
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............	8,620,839	4	11,057,547
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............		8
9	Prepaid expenses and deferred charges ..........		9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	474,089
b	Less: accumulated depreciation .....	10b	453,365	31,429	10c	20,724
11	Investments—publicly traded securities ..........	53,227,445	11	55,999,548
12	Investments—other securities. See Part IV, line 11 .....	2,392,225	12	2,503,260
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........	4,444,694	15	4,030,936
16	Total assets. Add lines 1 through 15 (must equal line 34)......	73,504,702	16	80,893,743
	17	Accounts payable and accrued expenses .........	607,345	17	602,658
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	38,104,021	25	40,588,067
26	Total liabilities. Add lines 17 through 25.........	38,711,366	26	41,190,725
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............		27
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........	34,793,336	30	39,703,018
31	Paid-in or capital surplus, or land, building or equipment fund .....	0	31	0
32	Retained earnings, endowment, accumulated income, or other funds	0	32	0
33	Total net assets or fund balances ...........	34,793,336	33	39,703,018
34	Total liabilities and net assets/fund balances ........	73,504,702	34	80,893,743

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

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

Attach to Form 990.
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

OPERATING ENGINEERS' LOCAL 324 HEALTH CARE PLAN

Employer identification number

38-1940673

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 ........

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

Yes No

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

Yes No

Part II

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

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

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

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

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


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

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

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

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

Yes No

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

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

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

Yes No

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

Part III

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

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

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

(i)

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

(ii)

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

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

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

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

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

Cat. No. 52283D

Schedule D (Form 990) 2014

Page 2

Part III

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

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

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

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

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

Yes No

Part IV

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

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

Yes No

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


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

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?

Yes No

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

Part V

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

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

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

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

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

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

Yes

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

3a(i)

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

3a(ii)

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

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

Part VI

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

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................
b	Buildings ................
c	Leasehold improvements ............
d	Equipment ................	474,089	453,365	20,724
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				20,724

Schedule D (Form 990) 2014

Page 3

Part VII

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

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








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

Part VIII

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

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









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

Part IX

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

(a) Description				(b) Book value









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

Part X

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

1.(a) Description of liability		(b) Book value
Federal income taxes
CLAIMS PAYABLE		2,837,530
DEFERRED REVENUE - SELF PAYMENTS		256,655
RESERVES FOR UNPAID CLAIMS		4,757,177
RESERVES FOR FUTURE CLAIMS		31,600,000
DUE TO BROKER FOR SECURITIES PURCHASED		1,136,705




Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		40,588,067
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

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	109,013,537
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	-295,669
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	-295,669
3	Subtract line 2e from line 1.....................			3	109,309,206
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
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................			4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	109,309,206

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	102,269,713
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	102,269,713
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
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................		4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5	102,269,713

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 TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE, AND THE PLAN'S MANAGEMENT BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF APRIL 30, 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES THE PLAN IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO 2012.

Return Reference

Explanation

PART X, LINE 2:

THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE, AND THE PLAN'S MANAGEMENT BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRUST AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF APRIL 30, 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES THE PLAN IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO 2012.

Schedule D (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

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

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

Attach to Form 990.
SchJMediumBullet

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

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

OPERATING ENGINEERS' LOCAL 324 HEALTH CARE PLAN

Employer identification number

38-1940673

Part I

Questions Regarding Compensation

Yes

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

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

Travel for companions Payments for business use of personal residence

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

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

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

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

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

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

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

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

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

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

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

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

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

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

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

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

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

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

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

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

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

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

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

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

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

Cat. No. 50053T

Schedule J (Form 990) 2014

Page 2

Part II

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

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

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column(B) reported as deferred in prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1DOUGLAS STOCKWELLSECRETARY	(i) (ii)	0 ............................... 148,010	0 ............................... 0	0 ............................... 0	0 ............................... 45,677	0 ............................... 16,818	0 ............................... 210,505	0 ............................... 0
2DAN BOONETRUSTEE	(i) (ii)	0 ............................... 105,267	0 ............................... 0	0 ............................... 0	0 ............................... 43,279	0 ............................... 16,284	0 ............................... 164,830	0 ............................... 0
3RYAN DUNNTRUSTEE	(i) (ii)	0 ............................... 121,549	0 ............................... 0	0 ............................... 0	0 ............................... 45,221	0 ............................... 16,487	0 ............................... 183,257	0 ............................... 0
4KENNETH DOMBROWTRUSTEE	(i) (ii)	0 ............................... 121,549	0 ............................... 0	0 ............................... 0	0 ............................... 45,221	0 ............................... 16,487	0 ............................... 183,257	0 ............................... 0

Schedule J (Form 990) 2014

Page 3

Part III

Supplemental Information

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

Return Reference	Explanation

Schedule J (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 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

OPERATING ENGINEERS' LOCAL 324 HEALTH CARE PLAN

Employer identification number

38-1940673

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 7A	FIVE TRUSTEES SHALL BE APPOINTED BY THE INTERNATIONAL UNION OF OPERATING ENGINEERS AND SHALL BE DESIGNATED AS UNION TRUSTEES". EACH OF THE FIVE ASSOCIATION MEMBERS SHALL APPOINT A TRUSTEE AND THEY SHALL BE DESIGNATED "EMPLOYER TRUSTEES".
FORM 990, PART VI, SECTION B, LINE 11	THE 990 IS REVIEWED BY THE CFO BEFORE BEING FILED.
FORM 990, PART VI, SECTION C, LINE 19	GOVERING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST
FORM 990, PART XI, LINE 9:	THE AMOUNT REPRESENTS THE NET CHANGE IN THE RESERVE FOR UNPAID BENEFITS AND THE RESERVE FOR FUTURE CLAIMS SHOWN AS A LIABILITY IN PART I -1,834,142.
FORM 990, PART XII, LINE 2C	NO CHANGES WERE MADE TO THE AUDIT OVERSIGHT AND REVIEW PROCESSES.

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:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

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

Attach to Form 990.
MediumBullet

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

OPERATING ENGINEERS' LOCAL 324 HEALTH CARE PLAN

Employer identification number

38-1940673

Part I

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

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

Part II

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

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) OPERATING ENGINEERS' LOCAL 324 PENSION FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-1900637	TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS	MI	501 (A)			Yes
(2) OPERATING ENGINEERS' LOCAL 324 RETIREE BENEFIT FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-2342972	TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS	MI	501 (A)			Yes
(3) OPERATING ENGINEERS' LOCAL 324 STATE OF MICHIGAN POLITICAL ACTION COMMITTEE 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-3237248	TO MONITOR POLITICAL ACTIVITIES AFFECTING MEMBERS	MI	527			Yes
(4) OPERATING ENGINEERS' LOCAL 324 LABOR MANAGEMENT EDUCATION COMMITTEE 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-2872986	TO DISSEMINATE PROMOTIONAL MATERIALS AND INFO TO ARCHITECTS AND ENGINEERS	MI	501 (C) 5			Yes
(5) OPERATING ENGINEERS' LOCAL 324 DEFINED CONTRIBUTION FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-3386104	TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS	MI	501 (A)			Yes
(6) OEPT REALTY HOLDING COMPANY 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-3037205	TO HOLD REAL ESTATE RELATED TO OE FRINGE FUNDS	MI	501 (C) 2			Yes
(7) OPERATING ENGINEERS' LOCAL 324 BUILDING CORPORATION 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-6082362	TO HOLD BUILDINGS USED BY THE UNION	MI	501 (C) 2			Yes
(8) INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-0679790	TO ANTICIPATE FOR AND CAPITALIZE ON THE CHALLENGES FACING THE UNION	MI	501 (C)			Yes
(9) OPERATING ENGINEERS' LOCAL 324 JOURNEYMAN AND APPRENTICE TRAINING FUND 275 E HIGHLAND ROAD HOWELL,MI48843 38-3215444	TO PROVIDE TRAINING TO MEMBERS	MI	501 (C) 3			Yes
(10) INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 RETIREMENT TRUST FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-3685356	TO PROVIDE RETIREMENT BENEFITS FOR MEMBERS	MI	501 (A)			Yes
(11) INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 HEALTH AND WELFARE FU 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-2243531	TO PROVIDE HEALTH BENEFITS FOR MEMBERS	MI	501 (C) 9			Yes
(12) INTERNATIONAL UNION OF OPERATING ENGINEERS' LOCAL 324 APPRENTICESHIP AND ED 1550 HOWARD STREET DETROIT,MI48216 23-7109957	TO DISTRIBUTE EDUCATIONAL MATERIALS TO ARCHITECTS AND ENGINEERS	MI	501 (C) 5			Yes
(13) BUILDING CORPORATION OF THE INTERNATIONAL UNION OF OPERATING ENGINEERS' LOC 1550 HOWARD STREET DETROIT,MI48216 80-0702994	TO HOLD BUILDING USED BY THE EDUCATION FUND	MI	501 (C) 2			Yes
(14) OPERATING ENGINEERS' LOCAL 324 VACATION AND HOLIDAY FUND 500 HULET DRIVE BLOOMFIELD TOWNSHIP,MI48302 38-6195525	TO PROVIDE VACATION BENEFITS FOR MEMBERS	MI	501 (C ) 9			Yes
(15) OE EASTERN PA & DEL
(16) OE HLTH & WLFR FOR COLORADO
(17) OE LOCAL 101 RECIPROCITY
(18) OE LOCAL 132
(19) OE LOCAL 139
(20) OE LOCAL 14-14B HLTH & PEN
(21) OE LOCAL 15 15A-D HLTH PEN
(22) OE LOCAL 181 320 & TVA
(23) OE LOCAL 234
(24) OE LOCAL 37
(25) OE LOCAL 406 WELFARE FUND
(26) OE LOCAL 478 BENEFIT FUNDS
(27) OE LOCAL 487 HLTH & WLFR &
(28) OE LOCAL 49 HEALTH & WELFARE
(29) OE LOCAL 4-H&W PEN & ANNUITY
(30) OE LOCAL 513 FRINGE BENE FUND
(31) OE LOCAL 520 EMP & ENG PEN FD
(32) OE LOCAL 66
(33) OE LOCAL 825-FD SVC FACLITIES
(34) OE LOCAL 955 PENHLTH & WLFR
(35) OE LOCAL 965 HLTH BENE PLAN
(36) OE LOCAL 98 RECIPROCITY
(37) OE MID CENTRAL OPERATING ENG LOCAL 841318103649
(38) OE SOUTHERN HCTENNVLY HC LU 147 369 474 917 1102
(39) OE UPSTATE NY ENGINEERS BENE FUND LOCAL 17158463
(40) ALCONA COUNTY EMS SSN
(41) BAD AXE SCHOOLS (SSN)
(42) CHARTER TWP OF EAST CHINA (ON)
(43) CHARTER TWP OF FORT GRATIOT SN
(44) CITY OF BROWN CITY (SN)
(45) CITY OF COLOMA (ON)
(46) CITY OF RIVERVIEW
(47) DELTON-KELLOGG SCHOOLS (SSN)
(48) HARBOR BEACH COMMUNITY SCHOOLS
(49) INT UNION OF OPER ENGINERS SN
(50) KIMBALL TWP OFFICE (ON)
(51) POTTERVILLE PUBLIC SCHOOLS SSN
(52) SPRINGPORT PUBLIC SCHOOLS SSN
(53) ST CHARLES COMMUNITY SCH (SSN)
(54) VASSAR PUBLIC SCHOOLS (SSN)
(55) VILLAGE OF CARLETON DPWADM
(56) VILLAGE OF LEXINGTON (SN)
(57) VILLAGE OF NORTH BRANCH (SN)
(58) VILLAGE OF PAW PAW (ON)
(59) VILLAGE OF PORT SANILAC (SN)
(60) WHITE PIGEON COMMUNITY SCH SSN

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

Cat. No. 50135Y

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	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No
(1) AMBOY CONTRACTORS LLC
(2) AMS STEEL LLC
(3) ARISTEO INSTALLATION LLC
(4) ASSEMBLERS LLC
(5) ATLAS INDUSTRIAL HOLDINGS LLC
(6) B & B SERVICES LLC
(7) CADILLAC ASPHALT LLC
(8) CEI MICHIGAN LLC
(9) CENTRAL EXCAVATING LLC
(10) CENTRAL PROCESS ENGINEERING LLC
(11) CREEK UNDERGROUND LLC
(12) D & R EARTHMOVING LLC
(13) DEEP SOUTH CRANE & RIGGING LLC
(14) DTE ES OPER LLC ENERGY CTR SSN
(15) DTE ES OPER LLC NORTHWIND SSN
(16) EMPLOYEE ENTERPRISES LLC
(17) GENTNER GREEN LLC
(18) GLA LEASING LLC (OFFICE WKRS)
(19) GLOBAL INFRASTRUCTURE LLC
(20) GLT CRANE EQUIPMENT LLC
(21) GREAT LAKES DIVING LLC
(22) GREAT LAKES FUSION EXC LLC
(23) HINES DETROIT SVCS LLC (SSN)
(24) IDEAL CONTRACTING LLC
(25) INFRASOURCE CONSTRUCTION LLC
(26) KENT POWER SERVICES LLC
(27) LABOR SERVICES LLC
(28) LAKESHORE RICKMAN JV LLC (SSN)
(29) LEXTIN EXCAVATING LLC OO
(30) M & W CRANE SERVICE LLC
(31) MANISTEE CRANE SERVICE LLC
(32) MARINE TECH LLC
(33) MCM ENVIRONMENTAL SVCS LLC(SN)
(34) MICHIGAN RENTAL LLC (SN)
(35) MIDWEST C & M CONSTRUCTION LLC
(36) MILLER PIPELINE LLC
(37) MMM ENTERPRISES LLC OF MI DBA
(38) MSR INDUSTRIAL SERVICES LLC
(39) OEMC LLC
(40) OEMC LLC
(41) PCI CONSTRUCTION SERVICES LLC
(42) PRECISION PIPELINE LLC
(43) PROACTIVE EQUIPMENT REPAIR LLC
(44) PULLMAN POWERLLC
(45) RAPTOR TRUCKING LLC (SN)
(46) REDLINE DEMOLITION LLC
(47) ROCWALL COMPANY OO (SN)
(48) RONCELLI ELC3 LLC
(49) ROONEY CRANE SERVICE LLC
(50) R-VALUE FOAM INSULATION LLC
(51) SCG LLC
(52) SEAWAY PAINTING LLC
(53) SERVICE CONSTRUCTION LLC
(54) SIMONE SERVICES LLC
(55) SPECIALTIES COMPANY LLC
(56) TAPLIN INDUSTRIAL SRVS LLC
(57) TENMILE CREEK EXCAV LLC
(58) THE SELINSKY FORCE LLC
(59) TOEBE CONSTRUCTION LLC
(60) TUBE CITY IMS LLC
(61) TURBINE PROS LLC
(62) UTILITY SERVICES AUTHORITY LLC

Part IV

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

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	Yes	No
(1) 6-K CONSTRUCTION CO OO
(2) A & H CONTRACTORS
(3) A J REHMUS & SON INC
(4) A LINDBERG & SONS INC
(5) AF SMITH ELECTRIC INC
(6) A1 UTILITY CONTRACTOR INC
(7) ABM ENGINEERING SERVICES
(8) ABM ENGINEERING SERVICES (SN)
(9) ACE ASPHALT & PAVING CO INC
(10) ADAMO DEMOLITION CO INC
(11) ADAMO DEMOLITION CRUSHING AGMT
(12) ADIRONDACK SERVICES
(13) AGGREGATE & DEVELOPING INC
(14) AGGREGATE INDUSTRIES (SN)
(15) AGGREGATE INDUSTRIES CENTRAL
(16) AJAX PAVING INDUSTRIES INC
(17) AKINS CONSTRUCTION INC
(18) ALBERICI CONSTRUCTORS INC
(19) ALLAN EDWARDS CONSTRUCTION
(20) ALLIED ERECTING & DISMANTLING
(21) ALLINGHAM CORPORATION
(22) ALLTECH ENGINEERING CORP
(23) ALPHA ELECTRIC & ENGINEERING
(24) ALUMINUM PRODUCTS
(25) AMALIO CORP
(26) AMERICAN AGG OF MICH-MECH (SN)
(27) AMERICAN EXCAVATING CONTR
(28) ANGELO IAFRATE CONSTR CO
(29) ANGELO IAFRATE CONSTRUCTION CO
(30) ANLAAN CORPORATION
(31) ANTIGO CONSTRUCTION INC
(32) APCOM POWER INC
(33) ARISTEO CONSTRUCTION CO
(34) ASH MANAGEMENT
(35) ASSEMBLERS PRECAST & STEEL
(36) ASSEMBLERS INC
(37) ASSOCIATED CONSTRUCTION INC
(38) ATLANTIC PLANT MAINT INC
(39) AUTHORITY GROUP CONCRETE
(40) AUTOMATIC SYSTEMS INC
(41) AZCO INC
(42) B & A STEEL COMPANY INC
(43) B & B CONCRETE PLACEMENT
(44) BABCOCK & WILCOX CONST CO
(45) BABCOCK & WILCOX CONSTR CO INC
(46) BACCO CONST CO
(47) BADGER DAYLIGHTING INC
(48) BAILEY EXCAVATING INC
(49) BAKER CONSTRUCTION CO INC
(50) BALLARD MARINE CONSTRUCTION
(51) BARNHART CRANE & RIGGING CO
(52) BARRETT PAVING MATERIALS INC
(53) BARTON-MALOW COMPANY
(54) BC TEN AIR (SSN)
(55) BELLE RIVER INDUSTRIAL SVCS
(56) BELT MAINTENANCE ACQUISITIONS
(57) BEST ASPHALT INC
(58) BIDCO MARINE GROUP INC
(59) BIERLEIN SERVICES INC
(60) BIG INCH FABRICATORS & CONST
(61) BLATTNER ENERGY INC
(62) BLAZE CONTRACTING INC
(63) BLOOM ROOFING SYSTEMS INC
(64) BLUE RIBBON CONTRACTING INC
(65) BLUE STAR INC-CO UAP
(66) BMI REFRACTORY SERVICES
(67) BODDY CONST CO INC
(68) BOONE & DARR INC
(69) BORNOR RESTORATION INC
(70) BOSK CORPORATION
(71) BOUMA INTERIORS INC
(72) BOWEN ENGINEERING CORPORATION
(73) BRADY SAND & GRAVEL INC
(74) BRAND ENERGY SVCS
(75) BRANDENBURG INDUSTRIAL SERVICE
(76) BRAZEN & GREER MASONRY
(77) BRENCAL CONTRACTORS INC
(78) BRISTOL ERECTORS
(79) BRISTOL MANUFACTURING
(80) BRIX CORPORATION
(81) BRUNETTE & SONS INC 00
(82) BUCK'S CRANE
(83) BUCK'S CRANE (OO)
(84) C & D HUGHES INC
(85) C & E CONTRACTORS SERVICES INC
(86) C & P CONST CO INC
(87) C & R PLUMBING & HEATING
(88) C A HULL CO INC
(89) C L RIECKHOFF CO INC
(90) C M S LANDSCAPING (OO)
(91) C MUSSON CONSTR INC
(92) C R MEYER & SONS
(93) CAL FLEMING TRANSPORT SVC(SNB)
(94) CAMERON CONSTRUCTION CO
(95) CARDINAL CONTRACTING CORP
(96) CARLETON FARMS INC
(97) CARLO CONSTRUCTION INC
(98) CAROL'S EXCAVATING INC
(99) CASE FOUNDATION
(100) CAUSIE CONTRACTING INC
(101) CB INC
(102) CB&ISTONE & WEBSTER
(103) CBI SERVICES INC
(104) CCK EQUIPMENT CO
(105) CENTER LINE ELECTRIC INC
(106) CENTRAL CONVEYOR CO
(107) CENTRAL MICHIGAN CONTR INC
(108) CENTRAL MICHIGAN CONTR INC OO
(109) CENTRAL RENT-A-CRANE INC
(110) CENTURY CEMENT CO
(111) CHAMPAGNE & MARX EXCINC
(112) CHAMPION INC
(113) CHARPS WELDING & FABRICATING
(114) CHEZCORE INC
(115) CHRISTEN DETROIT
(116) CHRISTMAN CONSTRUCTORS INC
(117) CI CONTRACTING INC
(118) CIPPARRONE CONST
(119) CITIZENS DISPOSAL INC
(120) CLOSNER CONSTR & SALES INC
(121) CLOVERDALE EQUIPMENT CO
(122) CLOVERDALE EQUIPMENT CO
(123) CLS CONSTRUCTION SERVICES INC
(124) CMC & MAINTENANCE INC (SN)
(125) CMF GROUP
(126) COLASANTI SPECIALTY SVCS INC
(127) COMET CONTRACTING INC
(128) COMMERCIAL CONSTRUCTION INC
(129) COMMERCIAL CONTRACTING CORP
(130) CONCORD EXCAVATNG & GRADNG INC
(131) CONCRETE CUTTING & BREAKING
(132) CONCRETE CUTTING CO INC
(133) CONCRETE CUTTING CO INC OO
(134) CONNELLY CRANE RENTAL CORP
(135) CONSTRUCTION LABOR SERVICES
(136) CONTI ELECTRIC INC
(137) CONTINENTAL INDUST SVC & SUPP
(138) CONTRACT DEWATERING SERV (SN)
(139) CONTRACT DEWATERING SERV INC
(140) CONTRACTING & MATERIAL CO
(141) CONTRACTORS RENTAL CORPORATION
(142) CORBY ENERGY SERVICES INC
(143) CORPORATE ROOFING CO
(144) CORTIS BROTHERS TRKG & EXC INC
(145) CORTIS BROTHERS TRUCKING & EXCAVATION INC
(146) COST OF WISCONSIN INC
(147) COUGAR CONTRACTING INC
(148) CRACKERS EAST CORPORATION
(149) CRANE INDUSTRIAL SERV COINC
(150) CRAWFORD PILE DRIVING
(151) CRITTENDEN CONST CO INC
(152) CROSS CONCRETE PUMPING CO
(153) CTI AND ASSOCIATES INC
(154) CTS FOUNDATION INC
(155) CTS FOUNDATIONS INC OO
(156) CULVER DEVELOPMENT
(157) CUT AND CORE CONCRETE CUTTING
(158) D & H SERVICES INC (SN)
(159) D J MCQUESTION & SONS INC
(160) DS SERVICES CRANE & ELEVATOR
(161) DAN'S EXCAVATING INC
(162) DAVIS IRON WORKS
(163) DAWES RIGGING & CRANE RENTAL
(164) DAY & ZIMMERMANN NPS INC
(165) DAY CONSTRUCTION CO IN
(166) DAYTON SUPERIOR CORPORATION
(167) DBR COMPANY
(168) DC BYERS COMPANYDETROIT
(169) DEARBORN MID-WEST CONVEYOR CO
(170) DE-CAL MECHANICAL INC
(171) DEE CRAMER INC
(172) DEMARIA BUILDING CO INC
(173) DETROIT ATHLETIC CLUB (ON)
(174) DETROIT ATHLETIC CLUB (SSN)
(175) DETROIT DIAMOND DRILLING
(176) DETROIT RENEWABLE POWER (SSN)
(177) DEVON INDUSTRIAL GROUP
(178) DI COSMO CONSTRUCTION
(179) DILISIO CONT INC
(180) DOAN CONSTRUCTION CO
(181) DOBSON INDUSTRIAL INC
(182) DOETSCH INDUSTRIAL SVCS INC
(183) DON EQUIPMENT INC
(184) DOUGLAS N HIGGINS INC
(185) DOUGLAS STEEL ERECTION CO
(186) DRILLERS INC
(187) DUKE & DUKE SERVICES INC
(188) DULUTH SERVICES INC
(189) DUNN COMPANY
(190) DUROCHER MARINEDIV OF KOKOSNG CON CO
(191) DURR SYSTEMS
(192) DYCON INC
(193) E & L DEVELOPMENT INC
(194) E C KORNEFFEL CO
(195) E L MECHANICAL
(196) E R ZEILER EXCAVATING
(197) E S WAGNER COMPANY
(198) ELS CONSTRUCTION INC
(199) EAGLE EXCAVATION
(200) EASTLUND CONCRETE CONST INC
(201) ED GAUTHIER & SONSINC
(202) EDW R WHITE CONTR INC
(203) EDWARDS TREE & LAND CLEARING
(204) ENVIRONMENTAL IND SVC (SN)
(205) EQ INDUSTRIAL SERVICES (SN)
(206) EQUIPMENT RECYCLE SOLUTIONS
(207) ERICKSON & LINDSTROM CONST CO
(208) ERICKSON TRUCKING
(209) ERICKSON TRUCKING SER INC
(210) EUGENIO PAINTING CO
(211) EXPERT MECHANICAL SVCS INC SSN
(212) F & M POURED WALLS
(213) FA INDUSTRIAL SERVICES INC
(214) FANELLI CONST INC
(215) FARROW GROUP INC
(216) FAULKNER CONSTRUCTION CO
(217) FERRINI CEMENT CO
(218) FESSLER & BOWMAN INC
(219) FISHER CONTRACTING CO
(220) FLORENCE CEMENT
(221) FLYNN PAVING COMPANY
(222) FM SYLVAN INC
(223) FMG CONCRETE CUTTING INC
(224) FOLTZ WELDING
(225) FORM SPEC
(226) FOUNDATION SERVICE CORP
(227) FOUR STAR CONSTRUCTION INC
(228) FOX EXCAVATING
(229) FRAZIER RENTALS INC (SN)
(230) FRAZIER RENTALS INC (SNB)
(231) FTL CONSTRUCTION INC
(232) FUTURE FENCE COMPANY
(233) G & H DEMOLITION INC
(234) G & L CORPORATION
(235) GV CEMENT CONTRACTING CO
(236) GABE'S CONSTRUCTION CO INC
(237) GALLAGHER ASPHALT CORP
(238) GALLAGHER KAISER
(239) GALLO EQUIPMENT COMPANY
(240) GALLO EQUIPMENT COMPANY (SN)
(241) GAUTHIER EXCAVATING
(242) GEEDING CONSTRUCTION
(243) GEM INDUSTRIAL INC
(244) GENESEE BAY CONST INC
(245) GEORGE GRADEL COMPANY
(246) GERACE CONSTRUCTION CO INC
(247) GERKEN PAVING INC
(248) GIFFIN INC
(249) GLA LEASING SVC INC(RECYCL AG)
(250) GLA LEASING SVC(ROCK RECYCLRS)
(251) GLA LEASING SVCS INC(ROCKWOOD)
(252) GLA LEASING SVCS INC(SYLVANIA)
(253) GLASROCK PRODUCTS INC
(254) GLENCORP
(255) GLOBAL INFRASTRUCTURE
(256) GOYETTE MECHANICAL
(257) GRAND DAVO CRANE SERVICE
(258) GRAND RIVER CONSTR INC
(259) GRANGER CONST CO
(260) GRATTON CONST CO INC
(261) GRAVER TANK COMPANY
(262) GRAYCOR INDUSTRIAL CONSTRS INC
(263) GREAT LAKES EXCAVATING INC
(264) GREAT LAKES HYDRO DEMOLITION SERVICES INC
(265) GREAT LAKES TECHNOLOGIES
(266) GRIFFIN DEWATERING CORP
(267) GRSD SEWER AUTHORITY (ON)
(268) GRSD SEWER AUTHORITY (SN)
(269) GRUNWELL-CASHERO CO INC
(270) GUNDLACH CHAMPION INC
(271) GUNTHORPE PLUMBING & HEATING
(272) H M WHITE INC
(273) HACKETT CONSTRUCTION CO
(274) HANSCHMANN MASONRY
(275) HARDMAN CONSTRUCTION INC
(276) HARNISH FIREPROOFING
(277) HARSCO METALS AMERICAS
(278) HART & ASSOCIATES CONSTRUCTION
(279) HASPER EQUIPMENT COMPANY
(280) HAYES MECHANICAL INC
(281) HAYES WASHED SAND & GRAVEL CO
(282) HAYWARD BAKER CO
(283) HEBERT CONST CO
(284) HEBERT CONSTRUCTION CO OO
(285) HENKELS & MCCOY INC
(286) HENRY GURTZWEILER INC
(287) HI-BALL CO INC
(288) HI-BALL COMPANY INC (SNB)
(289) HIGHWAY LANDSCAPERS INC
(290) HIGHWAY SERVICE CO INC
(291) HM ENVIRONMENTAL SERVICES INC
(292) HM ENVIRONMENTAL SVCS INC (SN)
(293) HOFFMAN BROS INC
(294) HOLLY CONSTRUCTION CO
(295) HOLLY SAND & GRAVEL (SN)
(296) HOMER TREE SERVICE INC
(297) HOOVER & WELLS INC
(298) HOOVER CONSTRUCTION CO
(299) HOYT BRUMM & LINK INC
(300) HUNTER-PRELL CO
(301) HYDAKER-WHEATLAKE CO
(302) IMPERIAL CONST CO INC
(303) IMPERIAL CRANE SERVICE INC
(304) IMPERIAL POWER SERVICES INC
(305) INDEPENDENCE EXCAVATING INC
(306) INDIANHEAD PIPELINE SERVICES
(307) INDUSTRIAL FENCE & LANDSCAPING
(308) INDUSTRIAL MAINTENANCE SVC INC
(309) INDUSTRIAL POWER SYSTEMS
(310) INSITUFORM TECHNOLOGIES USA
(311) INT IND CONTR CORP
(312) INTERCON CONSTRUCTION INC
(313) INTERNATIONAL CHIMNEY CORP
(314) INTERSTATE HIGHWAY CONST INC
(315) INTERSTATE IMPROVEMENT INC
(316) ISIS LAND ENTERPRISES INC
(317) J & L MANAGEMENT CORP
(318) J C HOLLY CONTRACTING
(319) J F BRENNAN CO INC
(320) J J BARNEY CONSTRUCTION INC
(321) J J CURRAN CRANE CO
(322) J J WHITE INC
(323) J KOSKI COMPANY
(324) J R JENSEN CONSTRUCTION CO
(325) J RANCK ELECTRIC INC
(326) J SLAGTER & SON CONSTRUCTION
(327) JD CANDLER ROOFING COMPANY
(328) JACOBS INDUSTRIAL SERVICE SSN
(329) JAMES PETERSON SONS INC
(330) JAY DEE CONTRACTORS INC
(331) JEFFERS CRANE SERVICE INC
(332) JERICO CONSTRUCTION INC
(333) JERVIS B WEBB CO
(334) JM AND SONS PLUMBING
(335) JMS CRANE INC
(336) JOHN A PAPALAS & CO
(337) JOHN E GREEN CO
(338) JOHNSON CONTROLS INC
(339) JONES LANG LASALLE (SSN)
(340) JONES LANG LASALLE-GM DELTA
(341) JUDD INDUSTRIAL CONTRACTNG INC
(342) K & D INDUSTRIAL SVCS INC
(343) KALTZ EXCAVATING CO INC
(344) KBC INC
(345) KELLEY DEWATERING & CONSTR(SN)
(346) KIRBY STEEL INC
(347) KIRK & BLUM MANUFACTURING
(348) KLETT RECYCLE INC (ON)
(349) KLETT RECYCLE INC (SN)
(350) KLOCHKO EQUIPMENT RENTAL CO
(351) KLOCHKO EQUIPMENT RENTAL CO SN
(352) KLOCHKO EQUIPMENT RENTAL SNB
(353) KOKOSING INDUSTRIAL INC
(354) KRULL CONSTRUCTION CO INC
(355) KT-GRANT INC
(356) KVM DOOR SYSTEMS INC
(357) L & L CONSTRUCTION CO INC
(358) L A CONSTRUCTION CORP
(359) L W LAMB CO
(360) LABELLE ELECTRIC SERVICES INC
(361) LAKESHORE ENGINEERING SERVICES
(362) LAKESHORE GLOBAL CORP
(363) LAKEVIEW CONTRACTING INC
(364) LAMSAR INC
(365) LANAVILLE FOUNDATIONS INC
(366) LAPORTE CONSTRUCTION CO INC
(367) LARAMIE ENTERPRISES INC
(368) LB&B ASSOCIATES INC (SSN)
(369) LEE MACHINERY MOVERS
(370) LESCO DESIGN & MANUFACTURING
(371) LEXTIN EXCAVATING
(372) LGL CONSTRUCTION CO INC
(373) LOCAL 324 HEALTH CARE PLAN SN
(374) LOCAL 324 HEALTH CARE PLAN SNB
(375) LOCAL 324 PENSION FUND (SN)
(376) LOCAL 324 PENSION FUND (SNB)
(377) LOWE CONST CO
(378) LUEDTKE ENGINEERING CO
(379) LUEDTKE ENGINEERING INC
(380) LUHR BROS INC (TI)
(381) LUNDA CONST CO
(382) LUTZ ROOFING INC
(383) LYON SAND & GRAVEL CO (SN)
(384) M & M EXCAVATING INC
(385) MUE INC
(386) MACOMB CONCRETE CUTTING (SN)
(387) MADISON HEIGHTS GLASS CO INC
(388) MAJOR CONCRETE COMPANY
(389) MANISTEE WELDING & PIPING
(390) MANNING ENTERPRISES INC
(391) MATHY CONSTRUCTION CO
(392) MC SHANE MECHANICAL
(393) MCKINNEY DRILLING CO
(394) MCM MANAGEMENT CORP
(395) MCNALLY & NIMERGOOD COMPANY
(396) MCNALLY & NIMERGOOD INC
(397) MCNAMARA TRUCKING
(398) MERSINO DEWATERING INC
(399) MERSINO DEWATERING INC
(400) MESSINA TRUCKING INC
(401) METRO INDUSTRIAL CONTR INC
(402) METRO PIPING
(403) MICHELS CORPORATION
(404) MICHIGAN AGGREGATES CORP
(405) MICHIGAN CAT (SN)
(406) MICHIGAN DISPOSAL-WASTE PROCES
(407) MICHIGAN GYPSUM COMPANY (SN)
(408) MICHIGAN MECHANICAL SERVICES
(409) MICHIGAN PAVING & MATERIAL
(410) MICHIGAN PAVING & MATERIALS
(411) MID MICHIGAN CRUSHING & RECYCL
(412) MID-AMERICAN GUNITE INC
(413) MIDWEST OE LOCAL 150
(414) MIDWEST STEEL INC
(415) MILBOCKER & SONS
(416) MILLER BROTHERS CONST CO
(417) MILLS EXCAVATING - ITHACA
(418) MINNESOTA LIMITED INC
(419) MIRON CONSTRUCTION CO INC
(420) MISSAUKEE CTY RD COMMISSN (ON)
(421) MISSAUKEE CTY RD COMMISSN(SN)
(422) MJ ELECTRIC INC
(423) M-K CONSTRUCTION COMPANY
(424) MMM ENTERPRISES OF MI DBA
(425) MONARCH WELDING & ENGINEERING
(426) MOSS CONSTRUCTION
(427) MOTOR CITY ELECTRIC CO
(428) MOTOR CITY TRANSPORTER (SN)
(429) MOTOR CITY TRANSPORTER (SNB)
(430) MOUNTAIN CRANE SERVICE
(431) MUSSON BROS INC
(432) MWB CONTRACTING INC
(433) NAGLE PAVING COMPANY
(434) NASHVILLE CONSTRUCTION CO
(435) NATIONAL ROOFING & SHEET METAL
(436) NB PROCESSING INC
(437) NES RENTAL HOLDINGS BYRON CNTR
(438) NES RENTALS (DETROIT)
(439) NES RENTALS MT PLEASANT (SN)
(440) NEWKIRK ELECTRIC ASSOC INC
(441) NICHOLSON CONST CO
(442) NIELSEN COMMERCIAL CONSTR
(443) NIEMI CORPORATION
(444) NORTH AMERICAN DISMANTLING
(445) NORTH CHANNEL CONST COINC
(446) NORTHEAST ASPHALT INC
(447) NORTHERN A-1 INDUSTRIAL
(448) NORTHERN CLEARING INC
(449) NORTHERN INDUSTRIAL CONSTR INC
(450) NORTHERN TIRE CO
(451) NORTHERN TIRE CO (SOE)
(452) NOVI WALL INC
(453) NSS CONSTRUCTION INC
(454) OAKLAND HEIGHTS DEVELOPMENT
(455) OAKLAND PLUMBING CO
(456) OHIO RECIPROCITY
(457) OLIVER C DE LUCA CO INC
(458) OLSTROM EXCAVATNG & PAVING OO
(459) OMEGA DEMOLITION CORP
(460) ONE WAY SERVICE INC
(461) OSCAR W LARSON NMA
(462) OTIS EASTERN SERVICE INC
(463) OVERHEAD CONVEYOR COMPANY
(464) PACITTO & FOREST CONST CO
(465) PARRIS TRNCHNG & BLOCK INC(OO
(466) PATRICK HORIZONTAL DRILLING
(467) PAYNE & DOLAN INC
(468) PCI CONSTRUCTION COMPANY
(469) PE BEN INDUSTRIES COMPANY LTD
(470) PEARSON EQUIPMENT & SERVICE
(471) PENHALL CO (HIGHWAY SVCS)
(472) PERFITT EXCAVATING INC
(473) PERFITT EXCAVATING OO
(474) PETERS CONST CO
(475) PHILLIPS AND JORDAN INC
(476) PIPELINE EMPLOYERS & OE RECIP
(477) PITSCH ENTERPRISES
(478) PITSCH ENTERPRISES INC
(479) PJ STEEL SUPPLY INC
(480) POURED BRICK WALLS INC
(481) POWER PROCESS PIPING INC
(482) PRECAST SERVICES INC
(483) PRESTIGE TECHNOLOGIES INC(SSN)
(484) PRICE-GREGORY
(485) PROCESS PIPING & EQUIPMENT
(486) PROGRESSIVE MECHANICAL INC
(487) PYRAMID PVG & CONTR CO
(488) Q3 CONTRACTING
(489) QUALITY STEEL FABRICATING AND ERECTING
(490) R & R CONSTR SVCS INC
(491) R CLEVELAND CORP
(492) R G EISENHARDT INC
(493) R L COOLSAET CONST CO
(494) R L MORRIS & SONS CONST CO
(495) RL SHEKELL INC
(496) RAM CONST SERV OF MICHIGAN INC
(497) RAUHORN ELECTRIC INC
(498) RAUSCH CONSTRUCTION CO
(499) RAYMOND EXCAVATING CO
(500) RBV CONTRACTING INC
(501) RIC MAN CONST INC
(502) RIC MAN DETROIT INC
(503) RIETH-RILEY CONST CO INC
(504) RIGGING INTERNATIONAL
(505) RITSCHARD BROS INC
(506) RIVER CONTRACTING INC
(507) RK HYDRO-VAC INC
(508) RMF NOOTER INC
(509) ROBERTS PIPELINE CONSTR CO INC
(510) ROBERTS STEEL ERECTION INC
(511) ROCWALL COMPANY
(512) ROCWALL COMPANY OO (SN)
(513) ROESE PIPELINE COMPANY
(514) ROHRSCHEIB SONS CAISSONS
(515) ROY NESS CONTR & SALES INC
(516) ROY ZENERE TRUCKING &
(517) ROYAL ROOFING CO INC
(518) RUDOLPH-LIBBE INC
(519) RYAN INC CENTRAL
(520) S & S EXCAVATING INC
(521) S A TORELLO INC
(522) S T COTTER TURBINE SERVICES
(523) S&D MECHANICAL SERVICES INC
(524) SAFWAY SERVICES INC
(525) SAGINAW ASPHALT PAVING
(526) SALENBIEN TRUCKING & EXC INC
(527) SALVATORE EXCAVATING CO
(528) SAN MARINO CEMENT WALL INC
(529) SANCHES CONSTRUCTION CO
(530) SAUK TRAIL HILLS
(531) SBG CONSTRUCTION INC
(532) SCHAD BOILER SETTING CO
(533) SCHAEDLER ENTERPRISES INC
(534) SCHENA ROOFING & SHEET METAL
(535) SCHNABEL FOUNDATION CO
(536) SCHREIBER CORP
(537) SCHWEITZER INC
(538) SEXTON LANDSCAPE ENHANCEMENTS
(539) SHAMBAUGH & SON INC
(540) SIEMENS WESTINGHOUSE GENERATIO
(541) SITE DEVELOPMENT INC
(542) SITETECH INC
(543) SIWEK CONSTRUCTION CO
(544) SKY-REACH INCORPORATED
(545) SOLE CONSTRUCTION INC
(546) SORENSEN GROSS CONSTRUCTION CO
(547) SOUTHEAST DIRECTIONAL DRILLING
(548) SOUTHEAST MACOMB SANITARY DIST
(549) SPENCE BROTHERS
(550) SSSI ATTNHELEN
(551) STACY AND WITBECK INC
(552) STANTE EXCAVATING CO INC
(553) STATEWIDE DISASTER RESTORATN
(554) STEVENS ENGINEERS & CONSTRUCTN
(555) STONE & WEBSTER INC
(556) STONECO (DENNISTON QUARRY)
(557) STONECO (OTTAWAMAYBEE)
(558) STRAND CONSTRUCTORS INC
(559) SUBSURFACE CONSTRUCTORS INC
(560) SUNBELT RENTALS
(561) SUPERIOR ELECT OF LANSING CO
(562) SUPERIOR ELECTRIC GREAT LAKES
(563) SUPERIOR EXCAVATING
(564) SUPREME INDUSTRIES INC
(565) T & M ASPHALT PAVING
(566) T L CONTRACTING INC
(567) TCI INC OF MICHIGAN
(568) TERRA ENGINEERING & CONSTR
(569) THE AUSTIN CO
(570) THE BOLDT COMPANY
(571) THE HERTZ CORPORATION
(572) THE RUHLIN COMPANY
(573) THE STATE GROUP INDUSTRIAL USA
(574) TITAN INDUSTRIAL FLOORING
(575) TITANUS CEMENT WALL
(576) TITUS WELDING COMPANY
(577) T-O LOCAL 139 OE HLTH & WLFR
(578) T-O LOCAL 150 MIDWEST OE
(579) T-O SOUTHERN HCTENN VLY
(580) TOLEDO CAISSON CORPORATION
(581) TOM ALLEN CONSTRUCTION
(582) TOM'S LANDSCAPING INC
(583) TONN & BLANK INC
(584) TOOLES CONTRACTING GROUP
(585) TOTAL FOUNDATIONS
(586) TRE TORRI CONSTRUCTION INC
(587) TRI-CITY AGGREGATES INC
(588) TRI-CITY GROUNDBREAKERS INC
(589) TRI-COUNTY LABOR AGENCY& HUMAN
(590) TROELSEN EXCAVATING CO
(591) TRUCKWAY SERVICE INC OF MICH
(592) TRU-WALL CONST CO INC
(593) TWENTY FIRST CENTURY SALVAGE
(594) U S PIPELINE INC
(595) UBG INC
(596) UNDERPINNING & FOUNDATION
(597) UNION CAISSON
(598) UNITED PIPING INC
(599) UNITED RENTALS (SHELBY TWSHP)
(600) UNITED RENTALS N AM AERIAL DIV
(601) UNITED RENTALS NORTH AMERICA
(602) UNIVERSAL PIPING INC
(603) UNIVERSAL WALL SYSTEMS
(604) URS ENERGY & CONSTRUCTION
(605) URS WASHINGTON DIVISION
(606) USA PLUMBING & SEWER SVC INC
(607) V I L CONSTRUCTION INC
(608) W H CANON INC
(609) W J O'NEIL COMPANY
(610) W J O'NEIL COMPANY (SSN)
(611) W SOULE & COMPANY
(612) WPM INC
(613) WADEL STABILIZATION INC
(614) WALBRIDGE ALDINGER CO
(615) WALBRIDGE EQUIP INSTALLTION
(616) WALBRIDGE TOOLING SERVICES
(617) WALTER PAYTON POWER EQUIPMENT
(618) WAYNE DISPOSAL INC
(619) WAYNE DISPOSAL INC (SN)
(620) WAYNE DISPOSAL INC (SNB)
(621) WEISS CONSTRUCTION
(622) WELDED CONST CO
(623) WEST MICHIGAN EARTH MANAGEMENT
(624) WESTSIDE CONCRETE
(625) WESTSIDE MECH CONTR CORP
(626) WHITE CONSTRUCTION INC
(627) WHITE PIGEON COMMUNITY SCH SSN
(628) WILCO MARSH BUGGIES & DRAGLINE
(629) WILLIAM E HARNISH ACOUSTICAL
(630) WILLIAM E WALTER INC
(631) WILLIE MCCORMICK & ASSOCIATES
(632) WINBCO TANK CO
(633) WITECH COMPANY INC
(634) WM CROOK FIRE PROTECTION CO
(635) WPM CONSTRUCTION SERVICES INC
(636) WYOMING ASPHALT PAVING
(637) Z CONTRACTORS INC
(638) ZELLAR EXCAVATING INC
(639) ZENITH TECH INC
(640) RAYMOND EXCAVATING CO
(641) RIETH-RILEY CONST CO INC

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Yes

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

Yes

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

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

Yes

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

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

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

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) OPERATING ENGINEERS' LOCAL 324 PENSION FUND	O	272,556	ALLOCATION

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

Schedule R (Form 990) 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

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: COLLECTION OF MONIES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS FOR DISTRIBUTION FOR PAYMENT OF COVERED HEALTH CARE, DEATH, AND DISABILITY BENEFITS TO PLAN PARTICIPANTS APPROX. 8,200 PARTICIPANTS BENEFIT UNDER TERMS OF PLAN.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	3
5	Total number of individuals employed in calendar year 2014 (Part V, line 2a) ......	5	205
6	Total number of volunteers (estimate if necessary) .............	6	11
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	101,086,449	106,748,279
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	2,615,638	2,560,927
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)...................	103,702,087	109,309,206
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).....	92,468,146	96,886,735
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	505,399	554,395
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	4,521,983	4,828,583
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	97,495,528	102,269,713
19	Revenue less expenses. Subtract line 18 from line 12.......	6,206,559	7,039,493
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	73,504,702	80,893,743
21	Total liabilities (Part X, line 26).............	38,711,366	41,190,725
22	Net assets or fund balances. Subtract line 21 from line 20.....	34,793,336	39,703,018

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	COLLECTION OF MONIES PURSUANT TO COLLECTIVE BARGAINING AGREEMENTS FOR DISTRIBUTION FOR PAYMENT OF COVERED HEALTH CARE, DEATH, AND DISABILITY BENEFITS TO PLAN PARTICIPANTS APPROX. 8,200 PARTICIPANTS BENEFIT UNDER TERMS OF THE PLAN.

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












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












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

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(1) DOUGLAS STOCKWELL........................................................................ SECRETARY	2.00 .......................62.50	X	X	0	148,010	62,495
(2) DAN BOONE........................................................................ TRUSTEE	2.00 .......................62.00	X		0	105,267	59,563
(3) JOSEPH ARISTEO........................................................................ TRUSTEE - RESIGNED 8/28/2014	2.00 .......................8.00	X		0	0	0
(4) ME WOODBECK JR........................................................................ TRUSTEE	2.00 .......................11.00	X		0	0	0
(5) MICHAEL A NYSTROM........................................................................ CHAIRMAN	2.00 .......................9.00	X	X	0	0	0
(6) RYAN DUNN........................................................................ TRUSTEE	2.00 .......................40.00	X		0	121,549	61,708
(7) SCOTT HART........................................................................ TRUSTEE	2.00 .......................58.00	X		0	76,350	55,255
(8) KENNETH DOMBROW........................................................................ TRUSTEE	2.00 .......................63.50	X		0	121,549	61,708
(9) ROBERT COPPERSMITH........................................................................ TRUSTEE	2.00 .......................3.00	X		0	0	0
(10) MICHAEL SMITH........................................................................ TRUSTEE - APPOINTED 4/24/2015	2.00 .......................3.00	X		0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	0	572,725	300,729

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

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

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......
			Business Code
2a	PAYMENT FROM EMPLOYERS		900099	80,991,988	80,991,988
b	SELF PMNTS FROM MEMBERS		900099	25,756,291	25,756,291
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			106,748,279
3	Investment income (including dividends, interest, and other similar amounts).......			1,647,859			1,647,859
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	105,491,454
b	Less: cost or other basis and sales expenses	104,578,386
c	Gain or (loss)	913,068
d	Net gain or (loss)..........			913,068			913,068
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			109,309,206	106,748,279	0	2,560,927

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses
1	Grants and other assistance to 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 ....	96,886,735
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 ....	327,777
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	194,348
10	Payroll taxes ...........	32,270
11	Fees for services (non-employees):
a	Management ......	294,583
b	Legal .........	284,405
c	Accounting ...........	78,916
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	116,847
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ....	3,179,860
12	Advertising and promotion ....
13	Office expenses .......	115,475
14	Information technology ......	12,000
15	Royalties ..
16	Occupancy ...........	65,074
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....	2,671
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....	10,705
23	Insurance ..............	64,541
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	CONSULTING FEES	330,950
b	FIELD COORDINATION	272,556
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	102,269,713
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).


				(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............			2,646,062	1	3,081,236
2	Savings and temporary cash investments .........			2,142,008	2	4,200,492
3	Pledges and grants receivable, net ...........				3
4	Accounts receivable, net .............			8,620,839	4	11,057,547
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net .............				7
8	Inventories for sale or use ..............				8
9	Prepaid expenses and deferred charges ..........				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	474,089
b	Less: accumulated depreciation .....	10b	453,365	31,429	10c	20,724
11	Investments—publicly traded securities ..........			53,227,445	11	55,999,548
12	Investments—other securities. See Part IV, line 11 .....			2,392,225	12	2,503,260
13	Investments—program-related. See Part IV, line 11 .....				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			4,444,694	15	4,030,936
16	Total assets. Add lines 1 through 15 (must equal line 34)......			73,504,702	16	80,893,743
17	Accounts payable and accrued expenses .........			607,345	17	602,658
18	Grants payable .................				18
19	Deferred revenue ................				19
20	Tax-exempt bond liabilities .............				20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..				21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........				22
23	Secured mortgages and notes payable to unrelated third parties ..				23
24	Unsecured notes and loans payable to unrelated third parties ....				24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................			38,104,021	25	40,588,067
26	Total liabilities. Add lines 17 through 25.........			38,711,366	26	41,190,725
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............				27
28	Temporarily restricted net assets ...........				28
29	Permanently restricted net assets ...........				29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........			34,793,336	30	39,703,018
31	Paid-in or capital surplus, or land, building or equipment fund .....			0	31	0
32	Retained earnings, endowment, accumulated income, or other funds			0	32	0
33	Total net assets or fund balances ...........			34,793,336	33	39,703,018
34	Total liabilities and net assets/fund balances ........			73,504,702	34	80,893,743