2026-04-14T12:49:05-04:00 2025-06-30 621802605 DANIELS IRWIN & AYLOR 223 MADISON STREET SUITE 112 MADISON TN 371153660 990 2024-07-01 580202020 OPERATING ENGINEERS LOCAL 474 JOINT APPRENTICESHIP TRUST FUND OPER 6158590131 PO BOX 1449 GOODLETTSVILLE TN 370701449 DAVID ALLEN BRASWELL CHAIRMAN 6158590131 2026-01-15 true false DOUGLAS A IRWIN P01363756 6158686008 2026-04-14 2024 2025-03-06 01:10:19Z DAVID ALLEN BRASWELL 300530 false X X 1975 GA TO PROVIDE EDUCATION AND TRAINING TO OPERATING ENGINEERS. 6 6 7 0 0 283599 248822 37178 51624 124 84 320901 300530 0 0 221776 222628 0 0 112550 150429 334326 373057 -13425 -72527 2445723 2305976 14689 20955 2431034 2285021 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 0 0 true 7 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 248822 248822 248822 51624 51624 LATE PENALTIES 84 84 84 300530 248906 51624 135392 22124 54497 10615 1200 7400 2200 12446 TRAINING SUPPLIES AND EXP 57836 MAINTENANCE AND REPAIRS 31097 TELEPHONE 13909 PROPERTY TAXES 9918 14423 373057 0 0 0 142865 42692 1263330 1287689 38390 26980 17908 5876 2427518 1484779 983230 942739 2445723 2305976 14689 20955 14689 20955 X 2431034 2285021 2431034 2285021 2445723 2305976 X -72527 -73486 X false true X true false 360905 360905 943032 459554 483478 1123581 1025225 98356 942739 X 300530 300530 300530 446543 73486 73486 373057 373057 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 73,486 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 -73,486 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 PERFORMANCE CONTRACTING N/A false false RAGNAR BENSON N/A false false RAMPART HYDRO SERVICES N/A false false TURBINEPROS N/A false false VULCAN INDUSTRIAL N/A false false WINGATE LAND & TIMBER N/A false 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 CUSTOM SERVICE CRANE N/A false DAY & ZIMMERMAN N/A false DAYBREAK INDUSTRIAL N/A false ERYCSON CRANE N/A false INDEPENDENCE EXCAVATING N/A false JINGOLI NUCLEAR N/A false JN THOMPSON CONSTRUCTION N/A false KELLER NORTH AMERICA N/A false MCT SERVICES N/A false MACALJON N/A false MCABEE CONSTRUCTION N/A false MICHELS CONSTRUCTION N/A false MILTON J WOOD COMPANY N/A false MORGAN CORPORATION N/A false MT CARMEL STABILIZATION GROUP N/A false OWENS & PRIDGEN N/A false PISTOL'S INDUSTRIAL N/A false QUINLAN ENTERPRISES N/A false REENO EXCAVATING 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