TY 2017 Form 990

(A) Name and business address	(B) Description of services	(C) Compensation
ANTHEMBCBS 4361 IRWIN SIMPSON RD MASON,OH45040	PPO ACCESS AND ADMIN	2,465,563
CARDAY ASSOCIATES INC N27 W23233 ROUNDY DR PEWAUKEE,WI53072	THIRD PARTY ADMIN	1,673,328
CASE MANAGEMENT SPECIALISTS INC PO BOX 102 NASHOTAH,WI53058	CONSULTING FEES	686,645
SILVERSCRIPT INS CO PO BOX 52067 PHOENIX,AZ85072	RX ADMININSTRATION	322,540
INNVOTIVE SOFTWARE SOLUTIONS INC 3000 SOUTH LENOLA ROAD MAPLE SHADE,NJ08052	IT SERVICES	191,459
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

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

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

Attach to Form 990.
SchDMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

Open to Public Inspection

Name of the organization

OPERATING ENGINEERS LOCAL 139
HEALTH BENEFIT FUND

Employer identification number

23-7166771

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on 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" on 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 7/25/06, 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, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, 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" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB 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 FASB 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 on 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 FASB ASC 958 relating to these items:

Revenue included on 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) 2019

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" on 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


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

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" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(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

Term endowment SchDMd Bullet

The percentages on 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" on 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" on 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 ....	790,806	751,905	38,901
e	Other .....	281,517	255,586	25,931
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				64,832

Schedule D (Form 990) 2019

Page 3

Part VII

InvestmentsOther Securities.
Complete if the organization answered "Yes" on 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........
(3) Other (A) REAL ESTATE INVESTMENT TRUST	17,246,400	F
(B) LIMITED PARTNERSHIPS	47,832,665	F
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	65,079,065

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' on 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

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

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

(a) Description				(b) Book value

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

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

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	59,106,859
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) 2019

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	148,359,503
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	8,131,808
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	8,131,808
3	Subtract line 2e from line 1..................			3	140,227,695
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	899,381
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	899,381
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	141,127,076

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	126,520,117
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	126,520,117
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	899,381
b	Other (Describe in Part XIII.) ............	4b	4,179,143
c	Add lines 4a and 4b.....................			4c	5,078,524
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	131,598,641

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 QUALIFIED PURSUANT TO SECTION 501(C) 9 OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION. THE PLAN HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE, AND THE PLAN SPONSOR BELIEVES THAT THE PLAN, 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 PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF MAY 31, 2018, THERE WERE 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. AT MAY 31, 2018, THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO THE FISCAL YEAR ENDED MAY 31, 2015.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	INC IN PART. ACCUM HEALTH REIMB ACCOUNTS 4,921,743. DEC IN EST CLAIMS INCURRED BUT NOT RPTD -594,100. DEC IN EST CLAIMS PAYABLE -148,500.

Return Reference

Explanation

PART X, LINE 2:

THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C) 9 OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION. THE PLAN HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE, AND THE PLAN SPONSOR BELIEVES THAT THE PLAN, 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 PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF MAY 31, 2018, THERE WERE 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. AT MAY 31, 2018, THE PLAN IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO THE FISCAL YEAR ENDED MAY 31, 2015.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

INC IN PART. ACCUM HEALTH REIMB ACCOUNTS 4,921,743. DEC IN EST CLAIMS INCURRED BUT NOT RPTD -594,100. DEC IN EST CLAIMS PAYABLE -148,500.

Schedule D (Form 990) 2019

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" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

Open to Public Inspection

Name of the organization

OPERATING ENGINEERS LOCAL 139
HEALTH BENEFIT FUND

Employer identification number

23-7166771

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 on 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 on 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 on 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 on 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 on 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," on line 5a or 5b, describe in Part III.

For persons listed on 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," on line 6a or 6b, describe in Part III.

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

Were any amounts reported on 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" on 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) 2019

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 on 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 on 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)
1TERRY MCGOWAN CHAIRMAN	(i) (ii)	0 ------------- 182,197	0 ------------- 1,015	0 ------------- 1,068	0 ------------- 47,140	0 ------------- 24,828	0 ------------- 256,248	0 ------------- 0
2DAN SPERBERG TRUSTEE	(i) (ii)	0 ------------- 150,888	0 ------------- 1,015	0 ------------- 780	0 ------------- 47,140	0 ------------- 24,828	0 ------------- 224,651	0 ------------- 0
3JOHN TOPP TRUSTEE	(i) (ii)	0 ------------- 177,480	0 ------------- 0	0 ------------- 0	0 ------------- 18,951	0 ------------- 1,096	0 ------------- 197,527	0 ------------- 0
4STEVE BUFFALO TRUSTEE	(i) (ii)	0 ------------- 150,888	0 ------------- 1,015	0 ------------- 406	0 ------------- 47,140	0 ------------- 24,828	0 ------------- 224,277	0 ------------- 0
5LEONARD SHELTON TRUSTEE	(i) (ii)	0 ------------- 150,888	0 ------------- 1,015	0 ------------- 478	0 ------------- 47,140	0 ------------- 24,828	0 ------------- 224,349	0 ------------- 0
6PATRICK WHITING TRUSTEE	(i) (ii)	0 ------------- 152,192	0 ------------- 0	0 ------------- 0	0 ------------- 11,281	0 ------------- 12,271	0 ------------- 175,744	0 ------------- 0

Schedule J (Form 990) 2019

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) 2019

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

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

OPERATING ENGINEERS LOCAL 139
HEALTH BENEFIT FUND

Employer identification number

23-7166771

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 3	LINE 3 EXPLANATION - IN ACCORDANCE WITH THE PLAN'S TRUST AGREEMENT, THE TRUSTEES HAVE CONTRACTED THE SERVICES OF A THRID PARTY ADMINISTRATOR, CARDAY ASSOCIATES. THE THIRD PARTY ADMINISTRATOR, UNDER THE DIRECTION OF THE TRUSTEES, ADMINISTERS THE OFFICES OF THE TRUST FUND.
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD OF TRUSTEES HAVE AUTHORIZED DESIGNATED TRUSTEES (THE CHAIRMAN AND/OR SECRETARY TRESURER) TO REVIEW THE FORM 990 PRIOR TO FILING. A COPY OF THE FILED RETURN IS MADE AVAILABLE TO ALL TRUSTEES TO REVIEW SUBSEQUENT TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE ACTIONS OF THE TRUSTEES ARE GOVERNED BY THE TRUST DOCUMENT AND ERISA. BOTH ESTABLISH STANDARDS OF CONDUCT FOR PLAN FIDUCIARIES. THE TRUSTEES ARE REQUIRED TO DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO THE ENTIRE BOARD.
FORM 990, PART VI, SECTION C, LINE 19	A SUMMARY ANNUAL REPORT IS DISTRIBUTED TO ALL PARTICIPANTS. PARTICIPANTS ARE ABLE TO REQUEST THE AUDITOR'S REPORT AND OTHER FINANCIAL INFORMATION FROM THE PLAN ADMINISTRATOR AND/OR THE U.S. DEPARTMENT OF LABOR. ALSO, FORM 5500 IS OPEN TO PUBLIC INSPECTION THROUGH THE U.S. DEPARTMENT OF LABOR.
FORM 990, PART XII, LINE 2C:	NO CHANGE FROM PRIOR YEAR.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

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

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

Open to Public Inspection

Name of the organization

OPERATING ENGINEERS LOCAL 139
HEALTH BENEFIT FUND

Employer identification number

23-7166771

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)WIS OPER ENG SKILL IMPROVEMENT & APPRENT N27W23233 ROUNDY DR PO BOX 160 PEWAUKEE,WI53072 39-1102559	TRAINING FUND	WI	501(C)(3)	LINE_2_SCHOOL_DESCRI			No
(2)LMCT OF OPERATING ENGINEERS LOCAL 139 N27W23233 ROUNDY DR PO BOX 160 PEWAUKEE,WI53072 36-4656562	INDUSTRY ADVANCEMENT FUND	WI	501(C)(5)				No
(3)ALLIED CONST EMP ASSN 17100 W BLUEMOUND RD 102 BROOKFIELD,WI53005 39-0189310	CONTRACTORS ASSOCIATION	WI	501(C)(6)				No
(4)CONSTRUCTION BUS GROUP 4702 S BILTMORE LN MADISON,WI53718 39-1703979	INDUSTRY ADVANCEMENT FUND	WI	501(C)(5)				No
(5)INTL UN OPER ENG 139 N27W23233 ROUNDY DR PEWAUKEE,WI53072 39-0368025	LABOR UNION	WI	501(C)(5)				No
(6)WI UNDERGRD CONTR AS 2835 NORTH MAYFAIR RD MILWAUKEE,WI53222 39-0745462	CONTRACTORS ASSOCIATION	WI	501(C)(6)				No
(7)ASSOCIATED GENERAL CONTRACTORS OF WISCONSIN 4814 EAST BROADWAY MADISON,WI53716 39-0712400	CONTRACTORS ASSOCIATION	WI	501(C)(6)				No
(8)WISCONSIN TRANSPORTATION BUILDERS ASSOCIATION INC 1 S PINCKNEY ST NO 300 MADISON,WI53703 39-0138120	CONTRACTORS ASSOCIATION	WI	501(C)(6)				No
(9)ASSOCIATED EARTH MOVERS INC 2995 KENTVILLE DR SUN PRAIRIE,WI53590 75-2990256	CONTRACTORS ASSOCIATION	WI	501(C)(6)				No

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

Cat. No. 50135Y

Schedule R (Form 990) 2019

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) ARBOR EARTH & STONE LLC
(2) AUGELLI CONCRETE EXC LLC
(3) BADGERLAND AGGREGATES LLC
(4) BRAND ENERGY SERVICES LLC
(5) CHARPS LLC
(6) CK CONTRACTORS LLC
(7) COLUMBO CONSTRUCTION LLC
(8) CONTINENTAL ERECTORS LLC
(9) COREVAC LLC
(10) CORNERSTONE PAVERS LLC
(11) CORNERSTONE PLBG LLC
(12) DANE COUNTY CONTRACTING LLC
(13) ELLINGSON TRENCHLESS LLC
(14) GLOBAL INFRASTRUCTURE LLC
(15) GREEN RESOURCES LLC
(16) GRUBE CONST CO LLC G J
(17) HAWK CONSTR LLC
(18) IVERSON CONSTRUCTION LLC
(19) J & J UNDERGROUND LLC
(20) JGRT LLC
(21) JI CONSTRUCTION LLC
(22) KES EXCAVATING SERVICES LLC
(23) KRAEMER CO LLC
(24) MADDRELL EXCAVATING LLC
(25) MINDA LLC
(26) MORROW EQUIP COMP LLC
(27) NELSON EXCAVATING & SONS LLC
(28) NUGEN JOHNSON LLC
(29) POSEIDON HYDRO EXCAVATION LLC
(30) PRECISION PL LLC
(31) QSP UTILITY LLC
(32) RACHEL CONTRACTING LLC
(33) RAWSON CONTRACTING LLC
(34) RED FLINT SANDGRAVEL LLC
(35) RIDGWAY LLC
(36) ROOF VAC PLUS LLC
(37) SAFE EXCAVATING WH20 LLC
(38) SAFWAY SERVICES LLC
(39) SENFT & SONS LLC PAUL G
(40) SINNOTT CONTRACTING LLC
(41) SOMMERS CONCRETE SEALING LLC
(42) SOPINSKI TRENCHING & EXC LLC
(43) SOUTHWEST PAVING LLC
(44) SOUTHPAW FENCING LLC
(45) SW UNDERGROUND LLC
(46) T & T PIPE RENOVATIONS LLC
(47) SKIDSTEER GUY LLC
(48) TOTAL EXCAVATING LLC
(49) TRACT RESOURCES LLC
(50) UPI LLC
(51) VALLEY HYDRO EXC LLC
(52) VALLEY MACH & IRON LLC
(53) VIANT CRANE SERVICE LLC
(54) BRADFORD CONTRACTORS LLC
(55) WALSH CONSTR II LLC
(56) WILLIAMS PLANT SERV LLC
(57) XTREEM DAYLIGHTING LLC
(58) WREN WORKS LLC
(59) A & J CONCRETE SERVICES LLC

Part IV

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

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	Yes	No
(1) A-1 EXCAVATING
(2) A 1 CRANE RENTAL & MACHINERY
(3) A & B WELDING CONSTR
(4) ADKINS CONSTR INC
(5) AHERN J F CO
(6) ADIRONDACK SERVICES
(7) ALBERICI CONST CO
(8) ALBRIGHTSON EXCAVATING INC
(9) ALDRIDGE ELECTRIC INC
(10) APCOMPOWER INC
(11) AMERICAN ASPHALT-WI
(12) AMERICAN GRADING INC
(13) AMERICAN SEWER SVE
(14) AMES CONST INC
(15) ANDERSON EXCAVATING
(16) ANDREW EXCAVATING CO
(17) ANTIGO CONST INC
(18) API CONSTRUCTION CO
(19) ARBOR GREEN LANDSCAPE
(20) AREA ERECTORS INC
(21) ARROW CRETE CONSTR
(22) ARNT CONSTR CO INC
(23) ASHLAND CONST CO INC
(24) ATLANTIC PLT MAINT
(25) ATLAS CRANE SERVICE INC
(26) BCI BENAVIDES CONSTR
(27) BCF CONSTR CORP
(28) AC CONSTRUCTION
(29) BACCO CONST CO
(30) BADGER CRANE & DRAGLINE INC
(31) BADGER DAYLIGHTING CORP
(32) BADGER ENVIROMENTAL
(33) BADGERLAND DEMO & EARTHWORK
(34) BADGER SWIMMING POOLS
(35) BALLARD MARINE CONSTR
(36) BANE NELSON INC
(37) BARNHART CRANE & RIGGING
(38) BARTEL EXC INC
(39) BASSUENER TRUCKING & EXC
(40) BAUMHARDT AGGRGT JJ
(41) BAUMHARDT SAND & GRAVEL
(42) BEDROCK SEWER & WATER
(43) BEDROCK STABILIZATION INC
(44) BENNETT
(45) BEST ERECTORS
(46) BIEHL EXCAVATING INC
(47) BKB CONSTRUCTION
(48) BLACKHAWK FDN CO
(49) BOHMANN & VICK INC
(50) BOLANDER & SONS CO C
(51) BOLDT CO THE
(52) BORE MASTER INC
(53) BOUGALIS & SONS CONSTRUCTION
(54) BRANDENBURG IND SERV
(55) BREEZY HILL NURSERY INC
(56) BRENNAN CO
(57) BRENNAN INC
(58) ACME CONCRETE PAVING INC
(59) BUCKNER CRANE & RIGGING INC
(60) BULLS-EYE BORING INC
(61) BURBACH INC
(62) BURKHALTER TRANSPORT INC
(63) BUTEYN PETERSON CONST CO INC
(64) CBI SERVICES
(65) CPR INC
(66) C & W TRUCKING
(67) CALNIN & GOSS INC
(68) CAPITOL SAND & GRAVEL CO
(69) CAPITOL UNDERGROUND
(70) CARDAY ASSOCIATES
(71) CASE FOUNDATION CO
(72) CASPER CONSTR IN
(73) CATTELL INC
(74) CECO CONCRETE CORP
(75) CELTIC UTILITY INC
(76) CENTRAL BORING INC
(77) CERTIFIED INC
(78) CHOICE CONSTR CO INC
(79) CHIPPEWA CONCRETE
(80) CHRISTIANSEN ROOF
(81) CLEAN CUT TREE SVE INC
(82) CONCRETE & MASONRY
(83) GORDY'S CONCRETE PUMPING SERVI
(84) CONCRETE STRUCTURES
(85) CONOVER TOWN OF
(86) CONTRACTING & MATERIAL CO
(87) CONSTRUCTION RISK MNGMNT
(88) COULEE CRANE SVE LTD
(89) CREATIVE CRANE & RIGGING INC
(90) CULLEN & SONS INC
(91) CUSTER EXC
(92) D K CONTRACTORS INC
(93) D & K CONSTR SERVICES
(94) ALLSTATE POWER VAC DIV
(95) DAIRYLAND FENCE CO
(96) DANNY'S CONST CO
(97) DAWES RIG & CR SER
(98) DAY & ZIMMERMANN NPS INC
(99) DEBELAK PLBGHTG CO INCJOE
(100) DEKEYSER CONST CO
(101) DENOBLE SW CONSTR INC JOE
(102) DE NOBLE & SONS SCOTT
(103) DE SANTIS EXC
(104) DILLETT MECH SVS INC
(105) DN TANKS
(106) DOLSON INC
(107) DOINE EXC INC
(108) DONIVER INC
(109) DORAL CORPORATION
(110) DRAGON OPERATORS
(111) DRILLING & BLASTING RESOURCES
(112) DUFFEK SAND & GRAVEL
(113) DYKSTRA BROS EXC INC
(114) EJM PIPE SVES INC
(115) EAGLE EXCAVATING & GRADING LL
(116) EARTH AUGERING SERV
(117) EDGERTON CONTRACTORS
(118) ELECTRO MECHANICAL CONTRACTING
(119) ENVIRONMENTAL CONTROL
(120) ENVIRONMENTAL & INFRASTRUCTURE
(121) EQUIP SERVICES OF WI
(122) FA INDUSTRIAL SERVICES INC
(123) FAIRVIEW EXCAVATION & GRADING
(124) FALCON DRILLGBLASTG
(125) FARMER INC
(126) FENCING PLUS
(127) FIFIELD
(128) FINDORFF & SON
(129) FINDORFF & SON
(130) FINNDRILL INC
(131) FONDELL EXC
(132) FOUNDATION SERVICE CORP
(133) FOUR STAR CONST INC
(134) FOUR WAY CONST OF WI
(135) FOX TRKING & EXC INC LEO J
(136) FRANK BROS CONST
(137) FRASER SHIPYARD INC
(138) FRATTALONE EXC & GRADING F
(139) KOEPL INC
(140) HAYWARD BAKER
(141) GABES CONST CO INC
(142) GALLAGHER ASPHALT CORP
(143) GAUTHIER & SON CONST
(144) GEEDING CONSTR INC
(145) GASSER CONSTRUCTION D L
(146) GENESEE AGGREGATE CO
(147) GENESIS EXCAVATORS INC
(148) GERKE EXCAVATING
(149) GILLEN CO
(150) GILLEN MARINE CONSTRUCTION LL
(151) GLOBAL ENVIRONMENTAL
(152) GLOBE CONT INC
(153) GOLIATH HYDRO VAC INC
(154) GOLDEN COMPANY INC
(155) GRAYCOR COMPANIES
(156) GREAT LAKES EXCAVATING
(157) GRIDOR CONSTRUCTION INC
(158) GRIFFIN CONSTRUCTION
(159) GRUBB STEEL ERECTIONINC WO
(160) GRUNAU CO INC
(161) GULLICKSON INC TOM
(162) GULSETH CONSTRUCTION KIP
(163) GYR EXCAVATING L & H
(164) HC DIRECTIONAL DRILLING
(165) H & H UTILITIES
(166) HAMMERSLEY STONE
(167) HARBOR CITY MASONRY
(168) HARDRIVES INC
(169) HASSINGER INC J H
(170) HAYDEN MURPHY EQUIP CO
(171) HAYES MECHANICAL
(172) HEGG CONTRACTORS INC
(173) HEIN CONST CO INC
(174) HEIN RECLAMATION CONSTR
(175) HENGEL BROTHERS INC
(176) HENKELS & MCCOY INC
(177) AZCO INC
(178) HENNES TRUCKING
(179) HIGHWAY LANDSCAPERS INC
(180) PENHALL CO
(181) HILCO ROAD & SUPPLIES & EXC L
(182) HILLTOP TRUCKING & EXCAVATING
(183) MICHELS MATERIALS
(184) HOFFMAN CONSTR CO
(185) HOMER TREE SERVICE
(186) HOMBURG CONST CO
(187) HOOPER CONSTR CORP
(188) HOOVER CONSTRUCTION
(189) A-STAR CONCRETE PUMPING INC
(190) HUGO TRKG CO INC
(191) HUGO & BARRETTE ASPH PVG
(192) HUSTON CO INC RG
(193) IDEAL CRANE RNTL INC
(194) IHC CONSTRUCTION COMPANIES LL
(195) IMPERIAL CRANE SVE
(196) INDEPENDENCE EXCAVATING
(197) INDIANHEAD PIPELINE SERVICES
(198) INDUSTRIAL CONSTR SPECIALISTS
(199) INTEGRITY GRADING & EXC
(200) INTERCON CONST INC
(201) INTERNATIONAL ERECTR
(202) INTERSTATE TREE LANDSCAPE
(203) INTREN INC
(204) IVERSON CONST INC
(205) JAMAR CO
(206) JAMES & SONS INC
(207) JARAMILLO CONTRS INC
(208) JENSEN CONSTR CO JR
(209) JEROME EXC CONTR
(210) JUROWSKI CONSTR CO R J
(211) KBC INC
(212) KMI CONSTRUCTION
(213) KMS EXCAVATING
(214) KS ENERGY SERVICES INC
(215) KENNY CONST CO
(216) KENNY SHEA JOINT VENTURE
(217) KIEWIT INFRASTRUCTURE CO
(218) KIMBALL TOWN OF
(219) INTERSTATE IMPROVEMENT
(220) KNUTSON CONSTRUCTION SERVICES
(221) KOCOUREK SHORLN PROT
(222) KOHLER PIT INC
(223) KOLO TRUCKING & EXC
(224) KOSKI COMPANY J
(225) KRAEMER MINING & MATERIAL
(226) KRAEMER NORTH AMERICA
(227) KUEHNE COMPANY INC
(228) LS MARINE INC
(229) LA CROSSE BACKHOE IN
(230) LAKEHEAD CONST INC
(231) LAND O LKS TOWN OF
(232) LANDFILL DRILL & PIPING
(233) LANDWEHR CONSTR
(234) LARSON CONST CO INC
(235) LAYNE-WESTERN CO INC
(236) LEIS EXC INC STEVE
(237) CRETEX S&GJW PETERS
(238) PRAEGER & SONS DON
(239) P & R PLUMBING & HEATING INC
(240) LESTERS MATERIAL SRV INC
(241) LEWIS CONSTR INC
(242) LIMA EXCAVATING CONTRACTORS I
(243) LINCK AGGREGATES INC
(244) LUEDTKE ENGR CO
(245) LUNDA CONST CO
(246) M JTJ CONSTRUCTION & BUILDERS
(247) M J CONSTRUCTION INC
(248) MTEC ENVIRONMENTAL
(249) M Z CONSTRUCTION INC
(250) MADISON CRUSH EXCA C
(251) MADISON SAND & GRAVEL
(252) MAMMOET NORTHERN USA INC
(253) MAMMOET USA NORTH INC
(254) MANDT TRKG & EXC INC
(255) MARINE TECH
(256) MAROHL INC
(257) MARTELL CONST INC
(258) MASHUDA CONTRACTOR
(259) MATHY CONST CO
(260) MAXIM CRANE WORKS LP
(261) MCCABE CONSTR INC
(262) MCGUIRE INC
(263) MCHUGH EXCAVATING
(264) MCMULLEN & PITZ CONS
(265) MERCER SANITARY DISTR #1
(266) MERRILL GRAVEL & CON
(267) MEYER CONCRETE PUMP & CONVEYOR
(268) MEYER CONTRACTING INC
(269) MEYER & SONS
(270) MYERS & SONS CONSTRUCTION
(271) MEYER MATERIAL CO
(272) MICHELS FOUNDATIONS INC
(273) MICHELS PIPELINE CO
(274) MID CITY PLUMBING & HEATING I
(275) MIDSTATE COMPANIES
(276) MIDWEST BORINGS INC
(277) MIDWEST DRILLED FOUNDENG INC
(278) MIDWEST STAIRS & IRON
(279) MIDWESTERN CONTRACTORS
(280) MILLER'S BLASTING SV
(281) MINNESOTA LIMIT INC
(282) MINNESOTA UTILITIES & EXC
(283) MIRON CONSTRUCTION
(284) MODERN CRANE SRV INC
(285) MOLE CONSTRUCTORS INC
(286) MOLL CONSTRUCTION INC
(287) MONARCH PAVING CO
(288) MONONA PLBG & FIRE
(289) MOORHEAD MACH BOILER
(290) MORTENSON CO
(291) MT CARMEL STABILIZATION GRP
(292) MUNSON INC
(293) MUSSON BROS INC
(294) NATIONAL MACHINERY & CONVEYOR
(295) NEW BERLIN GRAD INC
(296) NICHOLSON CONSTRUCTION CO
(297) NORTH AMERICAN DEMO
(298) NORTHEAST ASPHALT INC
(299) NORTHERN CLEARING IN
(300) NORTHERN DEWATER INC
(301) NORTHERN IND ERECTRS
(302) NORTHERN INTERSTATE
(303) NORTHERN STATE POWER
(304) NORTHLAND CONSTRUCTORS-DULUTH
(305) NORTHLAND PAVING
(306) NORTHWEST ASPHALT
(307) NORTHWOODS PAVING
(308) NORWEST CONSTRUCTION INC
(309) NPL
(310) OAKES & SON INC
(311) OAKLAND TOWN OF
(312) O'DONNELL CRANE SERV
(313) OETTINGER EXCAVATING & SEPTIC
(314) OLIVER CONST CO
(315) OLSON BROS
(316) ORIVNE
(317) OSTRENGA EXCAVATING
(318) MILESTONE MATERIAL
(319) PCI ENERGY SERVICES
(320) PARISI CONST CO
(321) PASCHKE CONST CO INC
(322) PAVEMENT MAINT INC
(323) PAVEMENT PROCUREMENT GROUP LL
(324) PAYNE & DOLAN INC
(325) PERTZBORN CORP
(326) PETERS HEAVY CONSTR
(327) PETERSON SON INC
(328) PETERSON & SON UTILITY DIV
(329) PETROLEUM EQUIPMENT INC
(330) PHEIFER BROTHERS CONSTR CO INC
(331) PLATT CONSTRUCTION
(332) POHL INC J & A
(333) PORTZEN CONST INC
(334) POTRATZ CONC PUMPING INC
(335) POTRATZ CONC PMPG SO
(336) POWER SWEEP INC
(337) PRECISION GRDG UTIL
(338) PRETEC DIRECTIONAL DRILLING
(339) PRO ELECTRIC INC
(340) PROFESSIONAL LANDSCAPE CONTR
(341) PURPERO INC
(342) Q 3 CONTRACTING INC
(343) R & R WASH MATERIALS
(344) R J UNDERGROUND INC
(345) R & S CONCRETE PUMPING CO
(346) RAJON CONST INC
(347) RAMS CONTRACTING LTD
(348) RECIP 450 470 673 926
(349) THE RED ANTS BORING CO
(350) RELYCO INC
(351) REYNOLDS RIGGING & CRANE
(352) RICCI WELCH INC
(353) RICE & SONS
(354) WEST-LAND RESTORATION INC
(355) RIVER-VIEW CONSTR
(356) ROBINETTE DEMOLITION
(357) ROBERTS PIPELINE
(358) ROCK RD CO'S
(359) ROCK SOLID STABILIZATION
(360) ROY NESS CONTRACTING & SALES
(361) RUSSELL TOWN OF
(362) RYAN INC CENTRAL
(363) S & L UNDERGROUND & TRKG INC
(364) SPE INC
(365) S X BLASTING
(366) SX FOUNDATIONS
(367) ST JOSEPH CONTRACT
(368) SAMPSON CONCRETE
(369) SAXON TOWN OF
(370) SCHMIDT INC
(371) SCHNEIDERS TRUCKING INC
(372) SCHMITT INC RG
(373) SCHULTZ CONSTR JW
(374) SCHUEPFER INC
(375) SCOTT WILLIAMS
(376) SEVENSON ENV SERVS
(377) SHAFER CONTR CO INC
(378) SHEET PILING SERVICES
(379) SIEMENS GENERATION SERVICES CO
(380) SILHA & SONS EXC
(381) SIRRAH CONSTRUCTION
(382) SMITH & SON
(383) SMITH RESTORATIONS INC
(384) SOIL INSTALLERS INC
(385) SOLON SPRINGS VILLAGE OF
(386) SOMMERS CONST INC
(387) SOUTH CENTRAL CONTR'G INC
(388) SPANCRETE INC-VALDER
(389) SPANCRETE IND INC
(390) SPEEDWAY SAND & GRAVEL
(391) STACK BROS MECHANICAL
(392) STANDARD SIDEWALK
(393) STATE CONTRACTORS INC
(394) STEVENSON CRANE SERV INC
(395) STRAIGHTLINE GRDG & EXC
(396) STRETAR MASONRY INC
(397) STRUPP TRUCKING INC
(398) STRUCTURES HARDSCAPES SPEC
(399) STUCZYNSKI TRK & EXC
(400) SUBSURFACE CONSTRUCTORS
(401) SUN CONCRETE AND PUMPING
(402) SUPER EXCAVATORS
(403) SUPER WESTERN INC
(404) T J S MAINTENANCE
(405) T & T TREE SERVICE
(406) TILLER CORPORATION
(407) TAYLOR RIDGE DRILLED FDNS
(408) TERRA ENG & CONST CO
(409) TERRELL MATERIALS CORP
(410) TETRA TECH EC INC
(411) LAFARGENA INC
(412) MATTISON CONTRACTORS
(413) TJ'S TRUCKING & EXC
(414) TOMAH ENVIRONMENTAL CONTRS INC
(415) TOMASINI INC
(416) TOWNSEND CONSTRUCTION INC
(417) TREES ON THE MOVE COMMERCIAL
(418) TRI-COUNTY PAVING INC
(419) TRI CITY CONCRETE CONTR
(420) TRICO EXCAVATING INC
(421) TRIERWEILER CONST SU
(422) TRUCK CRANE SVE CO
(423) UNITED PIPING INC
(424) USA HOIST
(425) VAN STRATEN CONST CO INC
(426) VEIT & COMPANY INC
(427) VICS CRANE & HEAVY HAUL INC
(428) VIRIDIAN ENTERPRISES INC
(429) VINTON CONST CO
(430) W K CONSTRUCTION CO
(431) WAGNER EXCAVATNG INC
(432) WALSH CONSTR CO
(433) WANASEK COMPANY
(434) AECOM ENERGY & CONST INC
(435) ADVANCED DISPOSAL
(436) WASTE MNGMT OF WI INC
(437) WAUBONSEE DEVELOPERS
(438) WAUKESHA LIME & STONE
(439) WEBSTER VILLAGE OF
(440) WELLS CONCRETE PROD
(441) WEST BEND SAND & STONE INC
(442) WESTERN REMAC
(443) WHITE CONSTRUCTION
(444) WILLKOMM EXC & GRD INC
(445) WILL POWERS SVS INC
(446) WINTER & SONS INC
(447) WINTER TOWN OF
(448) WISCONSIN INTERSTATE CONTR
(449) WI UTILITY EXPOSURE INC (X-POS
(450) YAHARA MATERIALS INC
(451) YESKE CONSTR CO INC
(452) ZENITH TECH INC
(453) ZENKE INC

Schedule R (Form 990) 2019

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) ......................

Yes

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

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

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

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

Yes

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

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

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

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

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

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) 2019

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) 2019

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) 2019

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO PROVIDED HEALTH AND OTHER BENEFITS TO ELIGIBLE PARTICIPANTS COVERED UNDER THE PLAN.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	10
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	4
5	Total number of individuals employed in calendar year 2019 (Part V, line 2a) ......	5	151
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 39 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	118,995,734	129,988,421
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	18,223,258	11,138,655
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)	137,218,992	141,127,076
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).....	121,810,079	123,917,770
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	7,485,873	7,680,871
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	129,295,952	131,598,641
19	Revenue less expenses. Subtract line 18 from line 12.......	7,923,040	9,528,435
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	339,760,392	361,702,272
21	Total liabilities (Part X, line 26).............	56,080,194	60,361,831
22	Net assets or fund balances. Subtract line 21 from line 20.....	283,680,198	301,340,441

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	THE PLAN PROVIDES MEDICAL, DENTAL, VISION, LIFE AND ACCIDENTAL DEATH & DISMEMBERMENT BENEFITS TO ELIGIBLE MEMBERS AND THEIR DEPENDENTS.

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












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












	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	THE PLAN PROVIDES MEDICAL, DENTAL, VISION, LIFE, AND ACCIDENTAL DEATH & DISMEMBERMENT BENEFITS TO ELIGIBLE MEMBERS AND THEIR DEPENDENTS.

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) TERRY MCGOWAN...................................................................... CHAIRMAN	3.00 ................. 40.00	X	0	184,280	71,968
(2) TOM WOLF...................................................................... SECRETARY	3.00 .................	X	0	0	0
(3) DAN SPERBERG...................................................................... TRUSTEE	3.00 ................. 40.00	X	0	152,683	71,968
(4) TIM PETERSON...................................................................... TRUSTEE	3.00 .................	X	0	0	0
(5) JOHN TOPP...................................................................... TRUSTEE	3.00 ................. 40.00	X	0	177,480	20,047
(6) STEVE BUFFALO...................................................................... TRUSTEE	3.00 ................. 40.00	X	0	152,309	71,968
(7) MARY JANE DEBATTISTA...................................................................... TRUSTEE	3.00 .................	X	0	0	0
(8) LEONARD SHELTON...................................................................... TRUSTEE	3.00 ................. 40.00	X	0	152,381	71,968
(9) MARY WILCOX...................................................................... TRUSTEE	3.00 .................	X	0	0	0
(10) PATRICK WHITING...................................................................... TRUSTEE	3.00 ................. 40.00	X	0	152,192	23,552

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	971,325	331,471

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 above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	EMPLOYER CONTRIBUTIONS	900099	112,761,926	112,761,926
b	SELF-PAY CONTRIBUTIONS	900099	16,497,345	16,497,345
c	SUBROGATION RECOVERIES	900099	729,150	729,150
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		129,988,421

3 Investment income (including dividends, interest, and othersimilar amounts) ......			7,170,942			7,170,942
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory		217,142,980	7a
b	Less: cost or other basis and sales expenses		213,175,267	7b
c	Gain or (loss)		3,967,713	7c
d	Net gain or (loss).........			3,967,713			3,967,713
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			141,127,076	129,988,421	0	11,138,655

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 .......	123,917,770
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 ......	1,698,538
b	Legal .........	177,310
c	Accounting ...........	29,666
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	899,381
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	4,088,322
12	Advertising and promotion ....
13	Office expenses .......	248,244
14	Information technology ......	234,487
15	Royalties ..
16	Occupancy ...........	167,100
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	7,596
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	48,548
23	Insurance ...	44,565
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	ACA AND PCORI FEES	37,114
b
c
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	131,598,641
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).

1	Cash–non-interest-bearing ........			3,103,263	1	1,602,966
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			12,853,664	4	14,042,759
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......			39,888	9	36,520
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,072,323
b	Less: accumulated depreciation	10b	1,007,491	75,236	10c	64,832
11	Investments—publicly traded securities .			266,088,022	11	276,464,071
12	Investments—other securities. See Part IV, line 11 .....			54,368,009	12	65,079,065
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			3,232,310	15	4,412,059
16	Total assets. Add lines 1 through 15 (must equal line 33)...			339,760,392	16	361,702,272

17	Accounts payable and accrued expenses .....	502,870	17	588,094
18	Grants payable ...		18
19	Deferred revenue .........	649,608	19	666,878
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			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	54,927,716	25	59,106,859
26	Total liabilities. Add lines 17 through 25..	56,080,194	26	60,361,831

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29	0
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	283,680,198	31	301,340,441
32	Total net assets or fund balances ...........	283,680,198	32	301,340,441
33	Total liabilities and net assets/fund balances ........	339,760,392	33	361,702,272