2026-08-14T14:02:09-04:00 2025-09-30 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2024-10-01 956049026 Operating Engineers Local 501 Security Fund % BARRY OSHAROW OPER 6266461079 PO BOX 990 WEST COVINA CA 91793 EDWARD CURLY CHAIRMAN 6266461079 2026-08-17 true true WILLIAM CONSUGAR P00140721 9252779100 2024 2025-03-06 01:10:19Z EDWARD CURLY PO BOX 990 WEST COVINA CA 91793 85678734 false X www.OURBENEFITOFFICE.COM/OELOCAL501/BENEFITS X 1952 CA TO PROVIDE HEALTH AND WELFARE BENEFITS. 9 4 0 0 0 0 0 0 59780993 60942349 3896198 3086891 71616 43207 63748807 64072447 0 0 56144135 63012919 0 0 0 0 0 3013355 3127773 59157490 66140692 4591317 -2068245 130281600 137311313 17830318 20266755 112451282 117044558 X TO PROVIDE HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR DEPENDENTS. false false PROVIDED HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR DEPENDENTS. false false false false false false false false false false false false true true true false false false false true false false false false false false false false false false false false false false false false false false false false true false false true 4 0 true 0 false false false false false false false false X 9 4 false true false false false false false true false false false true true false false true true false false false CA X BARRY OSHAROW 6266461079 PO BOX 990 WEST COVINA CA 91793 X mike narez trUSTEE 1.0 0.0 X 0 0 0 DENISE M VUKOJEVICH vice chairman 1.0 0.0 X X 0 0 0 EDWARD CURLY CHAIRMAN 1.0 0.0 X X 0 0 0 THOMAS F O'MAHAR TRUSTEE 1.0 0.0 X 0 0 0 THOMAS CROSSER SECRETARY 1.0 0.0 X X 0 0 0 DIEGO BACK TRUSTEE 1.0 0.0 X 0 0 0 REGINALD DENSON TRUSTEE 1.0 0.0 X 0 0 0 JOSE SOTO ALTERNATE TRUSTEE 1.0 0.0 X 0 0 0 CURTIS VAN BUSKIRK TRUSTEE 1.0 0.0 X 0 0 0 PAUL POWELL TRUSTEE 1.0 0.0 X 0 0 0 SEE SCH O FOR COMPENSATION PAID BY RELATED ORGANIZATION 0.0 0.0 X 0 0 0 0 0 0 0 false false false BENESYS INC 1050 LAKES DR WEST COVINA CA 91790 CONTRACT ADMIN 1284739 WITHUMSMITHBROWN PC 600 CIty parkway west Suite 300 ORANGE CA 92868 ACCOUNTING SVCS 485966 ANTHEM BLUE CROSS OF CALIFORNIA 21555 OXNARD ST WOODLAND HILLS CA 91367 NETWORK ACCESS 420853 UBS 515 FLOWER STREET 5000 LOS ANGELES CA 90071 INVESTMENT MGMT. 259853 DELTA DENTAL 17871 PARK PLAZA DRIVE 200 CERRITOS CA 90703 CONTRACT ADMIN 140432 6 0 EMPLOYER CONTRIBUTIONS 900099 54861196 54861196 PRESCRIPTION REBATE 900099 2916782 2916782 PARTICIPANT CONTRIBUTIONS 900099 2181992 2181992 STOP-LOSS REIMBURSEMENTS 900099 982379 982379 60942349 3773681 0 3773681 0 0 0 0 0 20919497 21606287 -686790 -686790 -686790 0 0 0 0 0 0 0 0 0 SETTLEMENT 900099 43207 43207 43207 64072447 60985556 0 3086891 0 0 0 63012919 0 0 0 0 0 0 1305900 111284 369349 0 0 295511 835813 0 112816 0 0 0 0 0 19182 0 0 0 68321 MEMBERSHIP DUES 9597 66140692 15569134 8804654 0 0 0 0 6426779 7874428 0 0 0 0 0 0 0 0 10975 8128 0 0 103262980 114978560 5011732 5645543 0 0 0 0 0 0 130281600 137311313 135639 406789 0 0 1933827 2247913 0 0 0 0 0 0 0 0 0 0 15760852 17612053 17830318 20266755 X 0 0 0 0 112451282 117044558 112451282 117044558 130281600 137311313 -2068245 6661521 X X false true X true false 0 CLAIMS PAYABLE AND IBNR 2396100 ACCUMULATED ELIGIBILITY CREDITS 10205000 DUE TO RELATED PLANS 5010953 17612053 X 70438457 6661521 6661521 63776936 295511 295511 64072447 64491081 64491081 295511 1354100 1649611 66140692 SCHEDULE D, PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATION - $1,354,100 SCHEDULE D, PARTX, LINE 2 - FIN 48 STATEMENT Accounting principles generally accepted in the United States of America require management to evaluate the tax positions taken by the Plan and to recognize a tax liability 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 has analyzed the tax positions taken by the Plan and has concluded that, as of September 30, 2025 and 2024, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. North America Investments 578333 578333 578333 true false false false false false PART VI, SECTION A, LINE 3: THE PLAN HAS A CONTRACT WITH A THIRD-PARTY ADMINISTRATOR TO PROVIDE DAY TO DAY ADMINISTRATIVE SERVICES FOR THE ORGANIZATION. PART VI, SECTION A, LINE 8B: THERE ARE NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. PART VI, SECTION B, LINE 11B: THE DRAFT FORM 990 WILL BE REVIEWED BY THE BOARD OF TRUSTEES VIA EITHER EMAIL OR AT A REGULARLY SCHEDULED MEETING BEFORE THE FORM 990 IS FILED. THE TRUSTEES WILL REVIEW THE FORM 990 AND ITS INCORPORATED SCHEDULES AND MAY ASK QUESTIONS ABOUT IT OF THE PREPARER. PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PART VII, SECTION A, LINE 1A, ITEM B: TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF ADDITIONAL INFORMATION IS NEEDED, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, BENESYS ADMINISTRATORS. PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE ANNUAL AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THERE HAS BEEN NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR. PART X, COLUMN (A) AND (B), LINES 11 AND 12: During the year, the Organization reclassified its investment in a limited partnership from investments-publicly traded securities (Part X, Line 11) to investments-other securities (Part X, Line 12). The limited partnership interest is not traded on an established public securities market and is therefore more appropriately reported as an other security. In the prior year, the entire investment balance was reported in Part X, Line 11. To present both years on a consistent basis, the beginning-of-year (column (A)) comparative balance has been corrected to conform to the correct current-year classification. Accordingly, $5,011,732 is reported in Line 12 in the beginning-of-year column (A) and $5,645,543 is reported in Line 12 in the end-of-year column (B), with Line 11 reduced by the same amounts in each column. This reclassification affected only the classification of investments between Lines 11 and 12 on the balance sheet and had no effect on total investments, total assets, total net assets, revenue, or expenses. International Union of Operating Enginee 2405 West 3rd Street Los Angeles CA 90057 951751526 Labor Union CA 501(c)(5) N/A NA false false false false false false false false false false false false false false false false false false true false SEE SCHEDULE R PART VII R SCHEDULE R IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF SEPTEMBER 30, 2025, THERE ARE 148 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. A.O. REED & CO., LLC ABLE ENG SERV (TRANSAM CTR) ABM INDUSTRY GROUPS, LLC AEG MANAGEMENT LLC d/b/a ALLEGIANT STADIUM AIMBRIDGE HOSPITALITY, LLC ALEUT FACILITIES SUPPORT SERV ALSCO INDUSTRIES AMERICOLD LOGISTICS, LLC ANHEUSER BUSCH INC ARAMARK CLEANROOM SERVICES INC ARIA RESORT & CASINO LLC ASM GLOBAL ARENA MANAGEMENT, LLC AUTO CLUB OF SO. CALIFORNIA BAKER COMMODITIES BALLY SLOT BELLAGIO RESORT & CASINO BERING GLOBAL SOLUTIONS, LLC BEVERLY WILSHIRE HOTEL BIMBO BAKERIES, USA BRADY LINEN SERVICES LLC BRIDGFORD FOODS CORP CBRE TECHNICAL SERVICES CENTRIO ENERGY LOS ANGELES INC. CENTURY PARK E HOMEOWNERS ASSOCIATION CIRCUS CIRCUS HOTEL & CASINO CITY OF LOS ANGELES CONRAD EMPLOYER LLC dba CONRAD LOS ANGELES CONSTELLATION TEXAS POWER SERVICES, LLC CORNER INVESTMENT, LLC/ DBA THE CROMWELL CUSHFIELD MAINTENANCE WEST CUSHMAN & WAKEFIELD U.S., INC. DAILY MANAGEMENT, INC (GRANDVIEW) DARLING DELAWARE CO INC DESERT PALACE/CAESARS PALACE DFA DAIRY BRANDS LLC DISNEYLAND HOTEL DMS FACILITY SERVICES. LLC DTG LAS VEGAS MANAGER, LLC (DOWNTOWN GRAND LV) EL CORTEZ HOTEL/IKE GAMING INC ELECTRONIC METROLOGY LABORATORY, LLC ENOVITY FACILITY SERVICES MANAGEMENT, INC FASHION SHOW MALL, LLC FHR CENTURY PLAZA HOTEL MGMT CO, LLC. FLAMINGO HILTON/UNION ADMIN. FOUR QUEENS HOTEL & CASINO WT FOUR SEASONS LV EMPLOYMENT INC G & K SERVICES GEORGE S. HALL, INC. GLOBAL PRECISION SYSTEMS, LLC GRAND LAUNDRY HANDLERY HOTEL & COUNTRY CLUB HARRAH'S LAS VEGAS, LLC HILTON RESORTS CORPORATION (PARADISE) HINES GS PROPERTIES LLC HINES INTEREST LIMITED PARTNER HOSTESS (WLAX)TRS LLC HYATT NEWPORTER IHG MANAGEMENT (MARYLAND) LLC INTERCONTINENTAL LOS ANGELES DOWNTOWN INTERNATIONAL UNION OF OPERATING ENGINEERS, LU 12 J&J MAINTENANCE, INC. JOBSITE HOSPITALITY, LLC. JOINT APPRENTICESHIP COMMITTEE JONES LANG LASALLE AMERICAS KAISER/PORTLAND PAYROLL CTR KING & GEORGE, LLC L.A. ARENA CO/L.A. LIVE THEATRE (UTILITY) LA LIVE PROPERTIES (UTILITY) LAS VEGAS ARENA MANAGEMENT, LLC LINDE GAS & EQUIPMENT INC. LINQ HOTEL & CASINO LOEWS HOLLYWOOD HOTEL, LLC LOS ANGELES COLD STORAGE LOS ANGELES, COUNTY OF MANDALAY BAY RESORT & CASINO MATS ETC. DBA SOUTHWEST LINEN METRO SERVICES GROUP MGM GRAND HOTEL & CASINO MILLENNIUM BILTMORE HOTEL MISSION SUPPORT AND TEST SERVICES, LLC. MUSIC CENTER NA HOSPITALITY LLC NEW YORK NEW YORK HOTEL & CASINO NEWCASTLE CORP/ EXCALIBUR HOTEL & CASINO OCCIDENTAL COLLEGE OPERATING ENG LOCAL 501 OPERATING ENGINEERS, LOCAL 12 JATT PACIFIC DESIGN CO PALMS CASINO RESORT PARAGON SERVICES ENGINEERING PARBALL CORP (BALLY'S LV) PARIS LAS VEGAS PARK MGM PASADENA HILTON HOTEL PLANET HOLLYWOOD PRIDE INDUSTRIES, INC. PUNDIR GROUP, INC. RALPHS GROCERY CO. RAMPARTS, INC/ LUXOR HOTEL & CASINO RAVEN SERVICES CORPORATION RESORTS WORLD LAS VEGAS, LLC RIO PROPERTIES, INC. D/B/A RITE AID CORPORATION ROCKVIEW DAIRIES, INC. SAHARA LAS VEGAS SAN DIEGO CONVENTION CENTER CORPORATION SAN DIEGO THEATRES, INC. SATELLITE SERVICES, INC. SERVI-TEK ENGINEERING & FACILITY SOLUTIONS (MGRS) SHERATON OPERATING CORPORATION DBA SLS SILVERSTEIN PACIFIC MANAGEMENT CORP SMG/LB CONVENTION CENTER SO NEVADA OE JOURNEYMAN & APPR TRAINING TRUST SO NEVADA OPERATING & MAINT ENG SONESTA REDONDO BEACH LLC SOUTHERN HILLS HOSPITAL AND MEDICAL CENTER, LLC STRATOSPHERE GAMING CORP. STREMICKS HERITAGE STUB HUB CENTER SUNRISE HOSP & MEDI CENTER T5 FACILITIES MANAGEMENT, LLC TBI AIRPORT MANAGEMENT, INC. THE BEVERLY HILTON THE BIZZELL GROUP, LLC (UNIT A) THE COLBURN SCHOOL THE COSMOPOLITAN OF LAS VEGAS THE FLAMINGO LAS VEGAS OPERATI THE KROGER CO THE LINE HOTEL THE SIGNATURE AT MGM GRAND THE VONS COMPANIES INC/SAFEWAY TISHMAN SPEYER PROPERTIES, L.P. TITAN FACILITY SERVICES, LLC TREASURE ISLAND HOTEL & CASINO TRICOM MANAGEMENT INC UG2 LLC VALLEY HOSPITAL MEDICAL CENTER VENETIAN LAS VEGAS GAMING, LLC VINTAGE VEGAS GAMING,INC VIRGIN HOTELS LAS VEGAS VOLKSWAGEN OF AMERICA, INC. W LOS ANGELES WESTWOOD WALDORF ASTORIA BEVERLY HILLS WARNER CENTER ACQUISITIONS PARTNERS LLC WESTGATE LAS VEGAS WESTIN BONAVENTURE HOTEL & SUITE YUKON FIRE PROTECTION SERVICES, INC.