{"success":true,"data":{"_id":60841198,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide supplemental unemployment benefits to eligible participants.","primary_activities":"To provide supplemental unemployment benefits to eligible participants.","year":2009,"name":"INTERNATIONAL UNION OF OPERATING","phone":"2032889261","type":"990","year_formation":1967,"state_legal_domicile":"CT","tax_period_begin":"2009-10-01T00:00:00","tax_period_end":"2010-09-30T00:00:00","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514, USA","city":"HAMDEN","state":"CT","country":"USA","zip_code":"06514"},"Governance":{"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Federal grant audit performed":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1643579,"Contributions":{"value":0},"Program revenue":{"value":1663299,"Total revenue":1663299},"Investment income":{"value":-19720,"Investment income total":12391,"Net investment gain":-32111,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":2838264,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":2221550,"Benefits paid to members Total":2221550},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":616714,"Management services":0,"Legal":11427,"Accounting":28000,"Lobbying services":0,"Investment management fees":7054,"Other services":0,"Advertising":0,"Office expenses":2627,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":489032,"Depreciation and depletion":11510,"Insurance":1719,"Travel entertainment public officials":0,"Itemized Expenses":{"value":65345,"VARIOUS":65345},"All other expenses":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO ELIGIBLE PARTICIPANTS."}],"program_service_revenue_detail":[{"business_code":"900099","description":"EMPLOYERS' CONTRIBUTIONS","total_revenue":1663299,"related_or_exempt_function_income":1663299}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":11427},"accounting_fees":{"total":28000},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":7054},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"total":2627},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":489032},"depreciation_depletion":{"total":11510},"insurance":{"total":1719},"all_other_expenses":{"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false,"federal_grant_audit_performed":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"dorothy siniscalchi","phone":"2032889261","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514"},"officers_directors_key_employees":[{"title":"EMPLOYR TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"EMPLOYR TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Executive Direc","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":160821,"other_compensation":67549,"officer":true},{"title":"UNION TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"UNION Trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"net_assets_reconciliation":{"total_revenue":1643579,"total_expenses":2838264,"excess_or_deficit_for_year":-1194685,"net_unrealized_gains_losses_on_investments":73434,"total_adjustments":73434,"excess_or_deficit_per_financial_statements":-1121251},"revenue_reconciliation":{"total_revenue_audited_financial_statements":1709959,"net_unrealized_gains_investments":73434,"revenue_not_reported":73434,"revenue_subtotal":1636525,"investment_expenses_not_included":7054,"revenue_not_reported_financial_statement":7054,"total_revenue_per_990":1643579},"expense_reconciliation":{"total_expenses_audited_financial_statements":2831210,"expenses_subtotal":2831210,"investment_expenses_not_included":7054,"expenses_not_reported_financial_statement":7054,"total_expenses_per_990":2838264}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_process":{"written_employment_contract":true,"board_or_committee_approval":true},"compensation_arrangements":{"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"DANIEL KRAUSE","compensation_based_on_related_orgs":156018,"deferred_compensation_related_orgs":50919,"nontaxable_benefits_related_orgs":16630,"other_compensation_related_orgs":4803,"total_compensation_related_orgs":228370,"name":"DANIEL KRAUSE"}],"supplemental_information":[{"identifier":"Sch J, Part III, Additional Information","form_and_line_reference":"Part III, Additional Information","explanation":"DANIEL KRAUSE RECEIVES COMPENSATION AND BENEFITS IN HIS CAPACITY AS EXECUTIVE DIRECTOR OF RELATED HEALTH, ANNUITY, PENSION, SUB,TRAINING, AND OFFICERS AND EMPLOYERS PENSION FUNDS. COMPENSATION AND BENEFITS ARE PAID BY THE HEALTH FUND WITH REIMBURSEMENTS MADE ACCORDINGLY. THE SUB FUND'S PORTION OF THESE EXPENSES IS 13% OF THE GROSS AMOUNTS DETAILED ON SCHEDULE J, PART II."}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":false,"attorney_general_notified":false,"determination_letter":true},"successor_relationships":{"director_of_successor":true,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"ein":60662089,"irc_section":"501(C)9","distribution_date":"2010-09-30T00:00:00","description":"FIXED ASSETS","fair_market_value":74262,"method_of_fmv_determination":"ACTUAL COST WITH DEP","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60662089,"irc_section":"501(C)9","distribution_date":"2010-09-30T00:00:00","description":"CASH","fair_market_value":111416,"method_of_fmv_determination":"DOMESTIC CURRENCY","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60662089,"irc_section":"501(C)9","distribution_date":"2010-09-30T00:00:00","description":"DUE FROM RELATED ORGANIZATION","fair_market_value":61310,"method_of_fmv_determination":"ACTUAL COST","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60662089,"irc_section":"501(C)9","distribution_date":"2010-09-30T00:00:00","description":"EMPLOYER CONTRIB REC","fair_market_value":289000,"method_of_fmv_determination":"ACTUAL RECEIPTS","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60662089,"irc_section":"501(C)9","distribution_date":"2010-09-30T00:00:00","description":"REGISTERED INV. COMP","fair_market_value":474838,"method_of_fmv_determination":"QUOTED MARKET PRICE","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"}],"supplemental_information":[{"form_and_line_reference":"Sch N, Part III, Additional Information","explanation":"THE I.U.O.E. LOCAL 478 SUPPLEMENTAL UNEMPLOYMENT BENEFIT FUND TRUSTEES CRAIG METZ AND JOHN OLENDER BECAME TRUSTEES OF THE SUCCESSOR ORGANIZATION, I.U.O.E. LOCAL 478 HEALTH BENEFITS FUND AS A RESULT OF THE MERGER. THE I.U.O.E. LOCAL 478 SUPPLEMENTAL UNEMPLOYMENT BENEFIT FUND TRUSTEES BENEDICT COZZI AND JOHN LEAHY AND THE EXECUTIVE DIRECTOR DANIEL KRAUSE ARE CURRENTLY REPRESENTATIVES OF THE SUCCESSOR ORGANIZATION."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":60662089,"business_name_line1":"IUOE LOCAL 478 HEALTH BENEFITS FUND","primary_activities":"BENEFIT FUND","exempt_code_section":"501(C)(9)","legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","name":"IUOE LOCAL 478 HEALTH BENEFITS FUND","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60733831,"business_name_line1":"IUOE LOCAL 478 PENSION FUND","primary_activities":"BENEFIT FUND","legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","name":"IUOE LOCAL 478 PENSION FUND","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60899313,"business_name_line1":"OPERATING ENGINEERS LOCAL 478 TRAINING","primary_activities":"BENEFIT FUND","exempt_code_section":"501(C)(3)","public_charity_status":"509(A)(2)","legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","name":"OPERATING ENGINEERS LOCAL 478 TRAINING","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":61230516,"business_name_line1":"IUOE LOCAL 478 ANNUITY FUND","primary_activities":"BENEFIT FUND","exempt_code_section":"501(A)","legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","name":"IUOE LOCAL 478 ANNUITY FUND","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":66140282,"business_name_line1":"OFFICERS AND EMPLOYEES OF L478 & FD RET","primary_activities":"BENEFIT FUND","exempt_code_section":"501(A)","legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","name":"OFFICERS AND EMPLOYEES OF L478 & FD RET","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":true}},"source_xml":"201140459349300134_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide supplemental unemployment benefits to eligible participants.","primary_activities":"To provide supplemental unemployment benefits to eligible participants.","year":2009,"name":"INTERNATIONAL UNION OF OPERATING","phone":"2032889261","type":"990","year_formation":1967,"state_legal_domicile":"CT","tax_period_begin":"2009-10-01T00:00:00","tax_period_end":"2010-09-30T00:00:00","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514, USA","city":"HAMDEN","state":"CT","country":"USA","zip_code":"06514"},"Governance":{"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Federal grant audit performed":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1643579,"Contributions":{"value":0},"Program revenue":{"value":1663299,"Total revenue":1663299},"Investment income":{"value":-19720,"Investment income total":12391,"Net investment gain":-32111,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":2838264,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":2221550,"Benefits paid to members Total":2221550},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":616714,"Management services":0,"Legal":11427,"Accounting":28000,"Lobbying services":0,"Investment management fees":7054,"Other services":0,"Advertising":0,"Office expenses":2627,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":489032,"Depreciation and depletion":11510,"Insurance":1719,"Travel entertainment public officials":0,"Itemized Expenses":{"value":65345,"VARIOUS":65345},"All other expenses":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO ELIGIBLE PARTICIPANTS."}],"program_service_revenue_detail":[{"business_code":"900099","description":"EMPLOYERS' CONTRIBUTIONS","total_revenue":1663299,"related_or_exempt_function_income":1663299}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":11427},"accounting_fees":{"total":28000},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":7054},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"total":2627},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":489032},"depreciation_depletion":{"total":11510},"insurance":{"total":1719},"all_other_expenses":{"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false,"federal_grant_audit_performed":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"excess_business_holdings":false,"distribution_to_donor":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"dorothy siniscalchi","phone":"2032889261","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514"},"officers_directors_key_employees":[{"title":"EMPLOYR TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"EMPLOYR TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Executive Direc","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":160821,"other_compensation":67549,"officer":true},{"title":"UNION TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"UNION Trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"net_assets_reconciliation":{"total_revenue":1643579,"total_expenses":2838264,"excess_or_deficit_for_year":-1194685,"net_unrealized_gains_losses_on_investments":73434,"total_adjustments":73434,"excess_or_deficit_per_financial_statements":-1121251},"revenue_reconciliation":{"total_revenue_audited_financial_statements":1709959,"net_unrealized_gains_investments":73434,"revenue_not_reported":73434,"revenue_subtotal":1636525,"investment_expenses_not_included":7054,"revenue_not_reported_financial_statement":7054,"total_revenue_per_990":1643579},"expense_reconciliation":{"total_expenses_audited_financial_statements":2831210,"expenses_subtotal":2831210,"investment_expenses_not_included":7054,"expenses_not_reported_financial_statement":7054,"total_expenses_per_990":2838264}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_process":{"written_employment_contract":true,"board_or_committee_approval":true},"compensation_arrangements":{"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"DANIEL KRAUSE","compensation_based_on_related_orgs":156018,"deferred_compensation_related_orgs":50919,"nontaxable_benefits_related_orgs":16630,"other_compensation_related_orgs":4803,"total_compensation_related_orgs":228370,"name":"DANIEL KRAUSE"}],"supplemental_information":[{"identifier":"Sch J, Part III, Additional Information","form_and_line_reference":"Part III, Additional Information","explanation":"DANIEL KRAUSE RECEIVES COMPENSATION AND BENEFITS IN HIS CAPACITY AS EXECUTIVE DIRECTOR OF RELATED HEALTH, ANNUITY, PENSION, SUB,TRAINING, AND OFFICERS AND EMPLOYERS PENSION FUNDS. COMPENSATION AND BENEFITS ARE PAID BY THE HEALTH FUND WITH REIMBURSEMENTS MADE ACCORDINGLY. THE SUB FUND'S PORTION OF THESE EXPENSES IS 13% OF THE GROSS AMOUNTS DETAILED ON SCHEDULE J, PART II."}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":false,"attorney_general_notified":false,"determination_letter":true},"successor_relationships":{"director_of_successor":true,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"ein":60662089,"irc_section":"501(C)9","distribution_date":"2010-09-30T00:00:00","description":"FIXED ASSETS","fair_market_value":74262,"method_of_fmv_determination":"ACTUAL COST WITH DEP","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60662089,"irc_section":"501(C)9","distribution_date":"2010-09-30T00:00:00","description":"CASH","fair_market_value":111416,"method_of_fmv_determination":"DOMESTIC CURRENCY","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60662089,"irc_section":"501(C)9","distribution_date":"2010-09-30T00:00:00","description":"DUE FROM RELATED ORGANIZATION","fair_market_value":61310,"method_of_fmv_determination":"ACTUAL COST","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60662089,"irc_section":"501(C)9","distribution_date":"2010-09-30T00:00:00","description":"EMPLOYER CONTRIB REC","fair_market_value":289000,"method_of_fmv_determination":"ACTUAL RECEIPTS","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60662089,"irc_section":"501(C)9","distribution_date":"2010-09-30T00:00:00","description":"REGISTERED INV. COMP","fair_market_value":474838,"method_of_fmv_determination":"QUOTED MARKET PRICE","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"}],"supplemental_information":[{"form_and_line_reference":"Sch N, Part III, Additional Information","explanation":"THE I.U.O.E. LOCAL 478 SUPPLEMENTAL UNEMPLOYMENT BENEFIT FUND TRUSTEES CRAIG METZ AND JOHN OLENDER BECAME TRUSTEES OF THE SUCCESSOR ORGANIZATION, I.U.O.E. LOCAL 478 HEALTH BENEFITS FUND AS A RESULT OF THE MERGER. THE I.U.O.E. LOCAL 478 SUPPLEMENTAL UNEMPLOYMENT BENEFIT FUND TRUSTEES BENEDICT COZZI AND JOHN LEAHY AND THE EXECUTIVE DIRECTOR DANIEL KRAUSE ARE CURRENTLY REPRESENTATIVES OF THE SUCCESSOR ORGANIZATION."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":60662089,"business_name_line1":"IUOE LOCAL 478 HEALTH BENEFITS FUND","primary_activities":"BENEFIT FUND","exempt_code_section":"501(C)(9)","legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","name":"IUOE LOCAL 478 HEALTH BENEFITS FUND","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60733831,"business_name_line1":"IUOE LOCAL 478 PENSION FUND","primary_activities":"BENEFIT FUND","legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","name":"IUOE LOCAL 478 PENSION FUND","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":60899313,"business_name_line1":"OPERATING ENGINEERS LOCAL 478 TRAINING","primary_activities":"BENEFIT FUND","exempt_code_section":"501(C)(3)","public_charity_status":"509(A)(2)","legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","name":"OPERATING ENGINEERS LOCAL 478 TRAINING","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":61230516,"business_name_line1":"IUOE LOCAL 478 ANNUITY FUND","primary_activities":"BENEFIT FUND","exempt_code_section":"501(A)","legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","name":"IUOE LOCAL 478 ANNUITY FUND","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"},{"ein":66140282,"business_name_line1":"OFFICERS AND EMPLOYEES OF L478 & FD RET","primary_activities":"BENEFIT FUND","exempt_code_section":"501(A)","legal_domicile_state":"CT","direct_controlling_business_name_line1":"NA","address_line1":"1965 DIXWELL AVENUE","city":"HAMDEN","state":"CT","zip":"06514","name":"OFFICERS AND EMPLOYEES OF L478 & FD RET","address":"1965 DIXWELL AVENUE, HAMDEN, CT, 06514"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":true,"rental_of_facilities_from_other_orgs":true,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":true}},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-0.7268801803868266,"percentile":0.08988472995725942},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":0.0237994069614384,"percentile":0.8908825117786179},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":0.3333333333333333,"weight":5,"atoms":{"Compensation committee":{"value":false},"Independent compensation consultant":{"value":false},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":true},"Compensation survey or study":{"value":false},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.7777777777777778,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":0.7619047619047619,"weight":20},"Accountability":{"score":0.9074074074074074,"weight":14},"Sustainability":{"score":0.17565624071214858,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.6430921291714229,"percentile":0.21527276314241958}},"source_xml":"201140459349300134_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}