2025-04-13T18:52:33-04:00 2024-06-30 621802605 DANIELS IRWIN & AYLOR 223 MADISON STREET SUITE 112 MADISON TN 371153660 990 2023-07-01 580202020 OPERATING ENGINEERS LOCAL 474 JOINT APPRENTICESHIP TRUST FUND OPER 6158590131 PO BOX 1449 GOODLETTSVILLE TN 370701449 DAVID ALLEN BRASWELL CHAIRMAN 6158590131 2025-03-24 true false DOUGLAS A IRWIN P01363756 6158686008 2025-04-13 2023 2025-03-06 01:10:19Z DAVID ALLEN BRASWELL 320901 false X X 1975 GA TO PROVIDE EDUCATION AND TRAINING TO OPERATING ENGINEERS. 6 6 10 0 0 393540 283599 12753 37178 81 124 406374 320901 0 0 215017 221776 0 0 124537 112550 339554 334326 66820 -13425 2549960 2445723 19795 14689 2530165 2431034 TO PROVIDE EDUCATION AND TRAINING TO OPERATING ENGINEERS. false false TO PROVIDE EDUCATION AND TRAINING TO JOURNEYMAN AND APPRENTICE OPERATING ENGINEERS. false false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 1 0 true 10 true false false false false false false false false X 6 6 true false false false false true false true true false false true true true true true true true true false X SOUTHERN BENEFIT ADMINISTRATORS 6158590131 2001 CALDWELL DRIVE GOODLETTSVILLE TN 37072 X MATTHEW BENNETT TRUSTEE 2.00 X 0 0 0 JAMES L BOYKIN TRUSTEE 2.00 X 0 0 0 DAVID ALLEN BRASWELL CHAIRMAN 2.00 X X 0 0 0 MICHAEL BUTLER TRUSTEE 2.00 X 0 0 0 CHRIS ROWLAND SECRETARY 2.00 X X 0 0 0 KRIS SKINNER TRUSTEE 2.00 X 0 0 0 false false false EMPLOYER CONTRIBUTIONS 283599 283599 283599 37178 37178 LATE PENALTIES 124 124 124 320901 283723 37178 135249 18020 58375 10132 1200 7300 3088 19380 TRAINING SUPPLIES AND EXP 36048 PROPERTY TAXES 11303 TELEPHONE 8748 MAINTENANCE AND REPAIRS 7906 17577 334326 0 0 0 180779 142865 1251930 1263330 38723 38390 15238 17908 2394523 1411293 1063290 983230 2549960 2445723 19795 14689 19795 14689 X 2530165 2431034 2530165 2431034 2549960 2445723 X -13425 -85706 X false true X true false 360905 360905 943032 421241 521791 1090586 990052 100534 983230 X 320901 320901 320901 420032 85706 85706 334326 334326 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND TO RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINABLE UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROCESS. SCHEDULE D, PAGE 4, PART XII, LINE 2D BOOK / TAX DEPRECIATION DIFFERENCE 85,706 FORM 990, PAGE 6, PART VI, LINE 2 IUOE LOCAL 474 IUOE LOCAL 474 CHAIRMAN TRUSTEE WORK FOR SAME LOCAL. IUOE LOCAL 474 IUOE LOCAL 474 CHAIRMAN TRUSTEE WORK FOR SAME LOCAL. IUOE LOCAL 474 IUOE LOCAL 474 TRUSTEE TRUSTEE WORK FOR SAME LOCAL. FORM 990, PAGE 6, PART VI, LINE 7A THE UNION TRUSTEES ARE SELECTED BY THE LABOR ORGANIZATIONS PARTY TO THE AGREEMENT AND DECLARATION OF TRUST WHILE EMPLOYER TRUSTEES ARE SELECTED BY THE EMPLOYER ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF TRUSTEES. IT IS THEN SIGNED AND FILED. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE REVIEWED CONTINUALLY AND ANY ISSUES THAT ARISE ARE HANDLED AT REGULAR BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A THE TRUSTEES ARE NOT COMPENSATED IN ANY WAY FOR WORK ON THE BOARD. THE THREE UNION TRUSTEES HAVE WORKED FOR THE FUND AS PART-TIME INSTRUCTORS WITH THEIR PAY DETERMINED BY THEIR WAGE RATES AT THE LOCAL. FORM 990, PAGE 6, PART VI, LINE 15B THE TRUSTEES ARE NOT COMPENSATED IN ANY WAY FOR WORK ON THE BOARD. THE THREE UNION TRUSTEES HAVE WORKED FOR THE FUND AS PART-TIME INSTRUCTORS WITH THEIR PAY DETERMINED BY THEIR WAGE RATES AT THE LOCAL. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. ALL MAILOUTS AND COMMUNICATIONS STATE THAT DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -85,706 IUOE NATIONAL TRAINING FUND - JOB C N/A false OPERATING ENGINEERS LOCAL 474 APPRE N/A false BLACK RIVER CRANE & RIGGING N/A false false ESW PLANT SERVICES N/A false false MAXIM CRANE N/A false false RAGNAR BENSON N/A false false RAMPART HYDRO SERVICES N/A false false THE MCGRALEY COMPANY N/A false false TURBINEPROS N/A false false VULCAN INDUSTRIAL N/A false false WILLIAMS SERVICE GROUP N/A false false ALBERICI CONSTRUCTORS N/A false ALLEN & GRAHAM N/A false ARC-RITE INDUSTRIAL N/A false ATLANTIC PLANT MAINTENANCE N/A false BELL CRANE & RIGGING N/A false BLANKENSHIP GROUP N/A false BOYKIN ERECTORS N/A false BUNN ENTERPRISES N/A false CA MURREN & SONS N/A false CR MEYER N/A false CHAMPION SPECIALTY SERVICES N/A false CRAWFORD BOILER N/A false CUSTOM SERVICE CRANE N/A false DAY & ZIMMERMAN N/A false ERYCSON CRANE N/A false GRIFFIN INDUSTRIAL N/A false INDEPENDENCE EXCAVATING N/A false JN THOMPSON CONSTRUCTION N/A false KELLER NORTH AMERICA N/A false MACALJON N/A false MCABEE CONSTRUCTION N/A false MILTON J WOOD COMPANY N/A false MORGAN CORPORATION N/A false OGEECHEE STEEL N/A false OWENS & PRIDGEN N/A false PISTOL'S INDUSTRIAL N/A false QUINLAN ENTERPRISES N/A false REENO EXCAVATING N/A false RICHMOND COUNTY CONSTRUCTORS N/A false RUSSO CORPORATION N/A false TIM'S CRANE & RIGGING N/A false false false false false false false false false false false false false false false false false false false false