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ObjectId: 202322979349300032 - Submission: 2023-10-24
TIN: 06-0662089
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.
Attach to Form 990.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
22
Open to Public Inspection
Name of the organization
INTERNATIONAL UNION OF OPERATING
ENGINEERS WELFARE FUND 478
Employer identification number
06-0662089
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?
Yes
No
(1)
IUOE LOCAL 478 ANNUITY FUND
1965 DIXWELL AVENUE
HAMDEN
,
CT
06514
06-1230516
BENEFIT FUND
CT
501(A)
N/A
N/A
No
(2)
OPERATING ENGINEERS LOCAL 478 TRAINING
1965 DIXWELL AVENUE
HAMDEN
,
CT
06514
06-0899313
BENEFIT FUND
CT
501(C)(3)
LINE 9
N/A
No
(3)
IUOE LOCAL 478 PENSION FUND
1965 DIXWELL AVENUE
HAMDEN
,
CT
06514
06-0733831
BENEFIT FUND
CT
501(A)
N/A
N/A
No
(4)
OFFICERS & EMPLOYEES OF L478 & FD RET PL
1965 DIXWELL AVENUE
HAMDEN
,
CT
06514
06-6140282
BENEFIT FUND
CT
501(A)
N/A
N/A
No
(5)
IUOE LOCAL UNION 478
1965 DIXWELL AVENUE
HAMDEN
,
CT
06514
06-0401158
LABOR UNION
NY
501(C)5
N/A
N/A
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2022
Page 2
Schedule R (Form 990) 2022
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
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(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?
(k)
Percentage
ownership
Yes
No
Yes
No
(1)
SEE SUPPLEMENTAL INFORMATION
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
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
SEE SUPPLEMENTAL INFORMATION
Schedule R (Form 990) 2022
Page 3
Schedule R (Form 990) 2022
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
No
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
.....................
1a
No
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
Yes
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
Yes
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
No
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
Yes
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
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) 2022
Page 4
Schedule R (Form 990) 2022
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)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(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?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2022
Page 5
Schedule R (Form 990) 2022
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference
Explanation
2022 FORM 990, SCHEDULE R ATTACHMENT, RELATED ORGANIZATIONS
PART III & IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS A PARTNERSHIP, CORPORATION OR TRUST A & K SLIP FORM A & M FENCE & GUARDRAIL A QUICK PICK CRANE SERVICE A VITTI EXCAVATORS LLC A&A CRANE & RIGGING LLC A. DELEO CONSTRUCTION CO. A1 DRILLING & BLASTING COMPANY AARON ENTERPRISES INC ABLE EQUIPMENT RENTAL INC AETNA BRIDGE COMPANY AFC CONSTRUCTION LLC AHERN RENTALS ALCAIDE INC D/B/A, A&J CONSTRUCTION ALL GREEN HYDROSEED LLC ALL SEASONS LANDSCAPING INC AMEC COMMERCIAL AMERICAN BRIDGE CO AMERICAN ENVIRONMENTAL AMERICAN UNION CONCRETE PUMPIN ARBORIO CORP ARCHITECTURAL SHEET METAL INC ARDUINI, T ASTRO WELDING & FABRICATING ATLANTIC COAST DISMANTLING BADGER DAYLIGHTING BALTAZAR CONTRACTORS INC BARNHART CRANE & RIGGING CO BAY CRANE SERVICE OF CONNECTICUT INC BAYSTATE BLASTING BERKSHIRE INDUSTRIAL SERVICES INC BERLIN STEEL CONSTRUCTION BESTECH INC BHI ENERGY SPECIALTY SERVICES LLC BLACK & BOUCHER LLC BLAKESLEE ARPAIA CHAPMAN BLOOMFIELD TRANSPORT & SWEEPIN BLUROC, LLC BOND CIVIL & UTILITY CONSTRUCTION INC BONGIOVANNI GROUP INC BRANDENBURG INDUSTRIAL SERVICE BRANDSAFWAY SERVICES LLC BRENNAN, JOHN J, CONSTRUCTION BRIDGEPORT CONSTRUCTION CO INC BRITO, C, CONSTRUCTION CO BRUNALLI CONSTRUCTION CO BUCHANAN MARINE LP BUCKEYE PIPELINE CO BURNS CONST CO INC C & R CONCRETE LLC C.N. WOOD CO., INC CALDWELL TANKS INC CAMPUTARO LEASING LLC CAMPUTARO, RALPH, & SONS INC CAPASSO ENTERPRISES INC CASHMAN DREDGING & MARINE CONT CATANIA EXCAVATING LLC CAVALIERE INDUSTRIES INC CENTER EARTH LLC CENTRAL MASS CRANE SERVICE INC CHARPS LLC CHARTER OAK UTILITY CONST CHEROKEE EXPLOSIVES, INC. CHERRY HILL GLASS CO INC CISCO, LLC CLARK, W I, CO COASTLINE CONSTRUCTION CORP CONCAVAGE MARINE CONSTRUCTION CONN SEAL LLC CONSTRUCTION SERVICES OF CONNECTICUT LLC CONTE COMPANY LLC COPAR OPERATIONS COSTELLO DISMANTLING CO INC CRS CONTRACTORS INC. CT PAVING LLC D&M CONSTRUCTION SERVICES INC. D. BRAKE MARINE LLC DALLING CONSTRUCTION INC DAVID G. ROACH & SONS, INC DAY & ZIMMERMAN DBL INDUSTRIES DEERING CONSTRUCTION DETOUR CONSTRUCTION DISTINCTIVE CRANE DT&S TRUCKING DUCCI ELECTRICAL CONTRACTING E T & L CORPORATION EAGLE FENCE EAGLE RIVET ROOF SVC EASTERN EXCAVATION INC EASTERN PILE DRIVE ECD NY INC EDI LANDSCAPE LLC EMPIRE PAVING INC EMPIRE STATE PIPING CO F & F MECHANICAL ENTERPRISES INC FAY & WRIGHT EXCAVATING INC FERREIRA NORTHEAST INC FGB CONSTRUCTION CO. FIRST CHOICE BUILDERS LLC FREEMAN COMPANIES FUCCI, C J INC G P L CONSTRUCTION INC G&S EARTHWORKS LLC G.A. WENZEL MILLING LLC G.O. SERVICES, LLC GAGLIARDUCCI CONSTRUCTION INC GALASSO MATERIALS LLC GARCIA, JOHN PAUL,ASSOC P.C. GARRITY ASPHALT RECLAIMING INC GEG CONSTRUCTION GENERAL CONSTRUCTION CRANE SERVICE GENERAL WELDING & FABRICATION GENOVESI CONSTRUCTION GEOBUILD LLC GERBER CONSTRUCTION GIORDANO CONSTRUCTION CO GLEN TERRACE LANDSCAPING INC GREEN CONSTRUCTION MANAGEMENT
SCHEDULE R, PART II, III AND IV:
CERTAIN TRUSTEES LISTED ON FORM 990, PART VII, SECTION A, SERVE AS VOLUNTEERS AND DO NOT RECEIVE COMPENSATION FROM THIS ORGANIZATION OR ANY RELATED ORGANIZATION IN THEIR CAPACITY AS TRUSTEES OF THIS ORGANIZATION. CERTAIN TRUSTEES LISTED ON FORM 990, PART VII, SECTION A, DO NOT RECEIVE COMPENSATION FROM THIS ORGANIZATION, BUT DO RECEIVE COMPENSATION FROM RELATED ORGANIZATIONS IN THEIR CAPACITY AS EMPLOYEES/OFFICERS OF THOSE ORGANIZATIONS. ACCORDINGLY, THEIR COMPENSATION IS ALREADY REPORTED ON THE FORM 990 OF THOSE RELATED ORGANIZATIONS. THE INFORMATION DISCLOSED ON THE ATTACHED SCHEDULE OF RELATED PARTIES IS THAT WHICH WAS AVAILABLE TO THIS ORGANIZATION AT THE TIME OF THIS FILING.
2022 FORM 990, SCHEDULE R ATTACHMENT, RELATED ORGANIZATIONS
GREENWOOD-INDUSTRIES, INC GRIFFIN DEWATERING CORP H O PENN MACHINERY INC HALLAMORE CORPORATION HALLISEY PEARSON & CASSIDY ENG HARBORVIEW TERMINALS INC HARTLAND BLDG & RESTORATION HAYES HEAVY HAULING LLC HAYWARD BAKER INC HENKELS & MCCOY INC HERC HOLDING, INC. HIGHLINE CRANE SERVICES IAPALUCCIO, J, INC INDIAN HILL CONSTRUCTION COMPANY J & P CONSTRUCTION CORP J IAPALUCCIO PAVING CO. LLC J J G CONSTRUCTION INC J&M STEEL ERECTORS LLC JNR FLOORING, INC JOHN ROCCHIO CORPORATION JR VINAGRO MANUFACTURING & PROCESSING JSL ASPHALT INC K & J CRANE SERVICE K & W CONST INC K2 INFRASTRUCTURE GROUP KENNY/OBAYASHI IV, A JOINT VENTURE KEVIN'S INDUSTRIAL MAINTENANCE. LLC KEVINS SWEEPING INC KIEWIT INFRASTRUCTURE CO. KING CLARK LLC KOMATSU AMERICA CORP KRANEWORKS INC KTM ELECTRICAL CONST LLC L AND S EQUIPMENT LLC LIBERTY LANDSCAPES LIDDELL BROTHERS INC LOUREIRO CONTRACTORS INC LUDLOW CONSTRUCTION CO INC LVI ENVIRONMENTAL SERV INC M & N EQUIPMENT REPAIR MAMMOET USA NE CORP MANAFORT BROTHERS INC MARGUERITE CONCRETE MARIANO BROTHERS SPECIALTY MOV MARK IV CONSTRUCTION CORP MARSHALL, J L, & SONS INC MASSEYS PLATE GLASS & ALUM MATHER CORP CO INC MAXIM CRANE WORKS MAZZOTTA EQUIPMENT SERVICES MCNAMEE CONSTRUCTION CO METAL MANAGEMENT MICHELS PIPELINE CONST CO MICHELS PIPELINE DISTRIBUTION MICHELS UTILITY SERVICES INC MODERN CONCRETE PUMPING MOONLIGHT EXCAVATING LLC MOOSEHEAD HARVESTING INC MORAIS CONCRETE SERVICE INC NARRAGANSETT IMPROVEMENT CORP NATALE CONCRETE CONSTRUCTION NATIONAL SHORING LLC NC INCORPORATED AMN NE INSTALLATIONS NEW BUILDERS LLC NEW ENGLAND YANKEE CONSTRUCTION LLC NICKERSON, C H, & CO NJR CONSTRUCTION LLC NORTH AMERICAN CRANE & RIGGING LLC NORTHEAST REMSCO CONSTRUCTION INC NORTHEAST WORK & SAFETY BOATS NORTHEASTERN CLEARING INC NORTHERN GENERAL CONTRACTORS NORTHERN LAND CLEARING INC NORTHLAND INDUSTRIAL TRUCK CO., INC. NORWALK MARINE CONTR INC NUNES, H.M. O & G INDUSTRIES INC O&G/ BHD JV PAGANELLI CONSTRUCTION CORP PALMER PAVING CORP PAR ELECTRICAL CONTRACTORS PARSONS CONSTRUCTION CRAFT SERVICES INC PEREIRA & SONS CONST INC PHOENIX FOUNDATION COMPANY, INC. PIER 65 PRECAST SERVICES INC PRECISION SHOTCRETE UNLIMITED QUAKER CORPORATION, THE RED TECHNOLOGIES LLC RICHARD C GAUTHIER DRILLING & BLASTING RIGGS DISTLER & CO INC RIZZO, A M, ELECTR CONTR INC RONDANO, M, INC ROTHA CONTRACTING CO RUNNING BROOK FARMS OF KILLING S & S ASPHALT RECLAMATION SANTA FUEL INC SANTOS FOUNDATION INC SELECT DEMO SERVICES LLC SEVENSON ENVIRONMENTAL SERVICES, INC SHAWMUT EQUIPMENT CO SHAWNS LAWNS INC SIL-CARR SMEDLEY CRANE SERVICE INC SMEDLEY INDUSTRIAL SERVICES SOUTHERN OPERATORS HEALTH FUND SPECTRUM ENVIRONMENTAL LLC SPRAGUE RESOURCES GP, LLC. STAMFORD WRECKING CO
2022 FORM 990, SCHEDULE R ATTACHMENT, RELATED ORGANIZATIONS
STAR CONSTRUCTION CORP SUBSURFACE CONSTRUCTORS SUNBELT RENTALS SUNRISE MASONRY INC SUPREME INDUSTRIES INC SUZIO ASPHALT COMPANY SUZIO, L, CONCRETE CO T & M EQUIPMENT CORPORATION TERRA SYSTEMS INC THE GRASSO COMPANIES LLC THE NAPP-GRECCO COMPANY THREE PHASE LINE CONSTRUCTION TILCON CONNECTICUT INC TOTAL FENCE, LLC TOWN OF CANTERBURY TREMSON CORPORATION TRI VALLEY EQUIPMENT INC TYLER EQUIPMENT CORP UNITED CIVIL UNITED RENTALS - BLOOMFIELD/STONINGTON UNITED RENTALS - POWER DIVISION UNITED RENTALS AERIAL - BRIDGEPORT WALSH CONSTRUCTION CO WATERS CONSTRUCTION CO WEEKS MARINE WHITE CONSTRUCTION LLC WILLIAMS SPECIALTY SERVICES LLC YONKERS CONTRACTING CO YORK HILL TRAPROCK QUARRY
Schedule R (Form 990) 2022
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