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RETIREMENT BENEFITS (Tables) | 12 Months Ended
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Dec. 31, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract] |
Schedule of Defined Contribution Plan | The following table presents our participation in these plans:
Pension Trust Fund |  | Pension Plan Employer Identification Number |  | Plan Year End |  | Pension Protection Act (“PPA”) Certified Zone Status (1) |  | FIP / RP Status Pending/Implemented (2) |  | Contributions (3) |  | Surcharge Imposed |  | Expiration Date of Collective Bargaining Agreement
|  |  | 2023 |  | 2022 |  |  | 2023 |  | 2022 |  | 2021 |  |
Heavy and General Construction Laborers Local 472 and Local 172 (4) |  | 22-6032103 |  | 3/31 |  | Green |  | Green |  | No |  | $ | 4,324 |  |  | $ | 5,119 |  |  | $ | 3,343 |  |  | No |  | 2/29/2024
International Union of Operating Engineers Local 825 (4) |  | 22-6033380 |  | 6/30 |  | Green |  | Yellow |  | No |  | 2,789 |  | 4,381 |  | 2,734 |  | No |  | 6/30/2024
Pension Trust Fund for Operating Engineers |  | 94-6090764 |  | 12/31 |  | Yellow |  | Yellow |  | Yes |  | 2,288 |  | 1,265 |  | 1,411 |  | No |  | Various dates through 2026
All other funds |  |  |  |  |  |  |  |  |  |  |  | 3,266 |  | 2,163 |  | 2,397 |  |  |  |
|  |  |  |  |  |  |  | Total Contributions: |  | $ | 12,667 |  |  | $ | 12,928 |  |  | $ | 9,885 |  |  |  |  |
(1) The PPA zone status represents the most recent available information for the respective plan, which may be 2022 or earlier for the 2023 year and 2021 or earlier for the 2022 year. The zone status is based on information that we received from the plan and is certified by the plan’s actuary. Among other factors, plans in the red zone are generally less than 65 percent funded, plans in the orange zone are less than 80 percent funded and have an Accumulated Funding Deficiency in the current year or projected into the next six years, plans in the yellow zone are less than 80 percent funded and plans in the green zone are at least 80 percent funded. (2) Indicates whether the plan has a financial improvement plan (“FIP”) or a rehabilitation plan (“RP”) which is either pending or has been implemented. (3) Our 2023 contributions as a percentage of total plan contributions were not available for any of our plans. For 2022, Heavy and General Construction Laborers Local 472 and Local 172 represented more than 5% of the total plan contributions, Pension Trust Fund for Operating Engineers Pension Plan did not represent more than 5% of the total plan contributions and the International Union of Operating Engineers Local 825 annual report was not available. For 2021, our multi-employer pension plan contributions did not represent more than 5% of the total plan contributions. (4) Includes multi-employer pension plans acquired as part of the Petillo acquisition. The contributions made in 2022 and 2021 were made by Petillo and not by Sterling.

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