2024-02-14T09:55:43-06:00 2023-03-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2022-04-01 810449239 Montana Contractors' Association Health Care Trust MONT 4062569910 PO Box 30177 Billings MT 59107 Dave Zinke Chairperson 4062569910 2024-02-08 1 Dave Zinke 999009999 1 Kim Hunwardsen CPA P00484560 6122536500 2024-01-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Dave Zinke PO Box 30177 Billings MT 59107 37654797 0 X www.mcatrusts.org X 1988 MT Provided medical, dental, vision, short-term disability (employee only), life accidental death (Continued from Page 1) and dismemberment benefits to Plan Participants. 9 0 0 10 813207 692092 0 0 39472582 36823858 1154565 813207 0 0 40627147 37637065 0 0 31959249 33270828 0 0 0 0 0 4441846 4195011 36401095 37465839 4226052 171226 43826014 41318151 2045502 1406513 41780512 39911638 Provide Medical, Dental, Vision, Short-term Disability (employee only), Life Insurance and AD&D Benefits to Plan Participants. 0 0 Provided medical, dental, vision, short-term disability (employee only), life insurance and AD&D benefits to 4,792 Plan Participants. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 0 1 1 0 0 0 0 0 0 0 X 9 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 0 1 0 0 0 X Andrew J Tri 4062569910 404 N 31st Street Ste 205 Billings MT 59101 X X Dave Zinke Chairperson 1.00 40.00 X X 0 0 0 Heidi Wadsworth Secretary 1.00 40.00 X X 0 0 0 Hattie Redmon Treasurer 1.00 40.00 X X 0 0 0 Tim Robertson Trustee (Through December 2022) 1.00 40.00 X 0 0 0 Kerry Gray Trustee 1.00 40.00 X 0 0 0 Lonnie Anderson Trustee 1.00 40.00 X 0 0 0 Mary Jo Jackson Trustee 1.00 40.00 X 0 0 0 Vickie Tischendorf Trustee 1.00 40.00 X 0 0 0 Christy Austin Trustee (From August 2022) 1.00 40.00 X 0 0 0 Tracy Golik Trustee (From December 2022) 1.00 40.00 X 0 0 0 Eugene Schadt Executive Director 20.00 20.00 X 86283 86283 48450 Andrew Tri - Assistant Director of Trusts/MCART Manager 20.00 20.00 X 59227 59227 22424 Kenneth Crouse Executive Director in Training 20.00 20.00 X 63542 63542 42012 209052 209052 112886 0 0 1 0 Allegiance Benefit Plan Management PO Box 3018 Missoula MT 598063018 Administrative Claim Fees 1029036 MCA Trusts Administrative Office PO Box 30177 Billings MT 59107 Service Fees 623312 Crowley Fleck PLLP 490 North 31st Street Suite 500 Billings MT 59101 Legal Fees 440119 Navitus Health Solutions 2601 West Beltline Madison WI 53713 Administrative Claim Fees 370752 The Segal Company Inc 333 West 34th Street New York NY 100012402 Actuarial Consulting 109098 5 Employer Contributions 525100 36604353 36604353 Ltd. Continuation of Coverage 525100 219505 219505 36823858 830939 830939 17732 -17732 -17732 -17732 37637065 36823858 813207 0 33270828 644287 452498 96250 83749 147127 59204 5879 Insurance Co Premiums 1564339 Claims Management 1281589 ACA Fees 16987 Income Tax Expense -165000 8102 37465839 10748183 9339635 1065745 1140718 168059 74109 0 93950 32012086 30743848 43826014 41318151 158502 64513 1887000 1342000 2045502 1406513 X 0 0 0 0 41780512 39911638 41780512 39911638 43826014 41318151 171226 -2040100 0 X X 0 1 X 0 0 168059 74109 93950 93950 Deferred Tax Liability 1342000 1342000 X 35513216 -2040100 -2040100 37553316 83749 83749 37637065 37382090 0 37382090 83749 83749 37465839 Part X, Line 2: Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. 0 0 0 Eugene Schadt Executive Director 86283 86283 0 0 0 0 15300 15300 8925 8925 110508 110508 0 0 Kenneth Crouse Executive Director in Training 63542 63542 0 0 0 0 13506 13506 7500 7500 84548 84548 0 0 Part I, Line 3 Management fees in Part IX, line 11a, are paid to the MCA Trusts Office which splits all of its costs between the MCA Health Care and Retirement Trusts. Included in these costs is the highest compensated employees' salary and benefits. The Board of Trustees, which consists of the same individuals for both the MCA Health Care and MCA Retirement Trusts, determine the MCA Trusts Office staff wages through wage surveys and other related information as documented in board minutes. Form 990, Part VI, Section A, line 7a The President of the Montana Contractors' Association, Inc., the sponsoring organization, shall appoint or reappoint Trustees upon approval of the President's selection by the Board of Directors of Montana Contractors' Association, Inc. Form 990, Part VI, Section A, line 7b The Montana Contractors' Association, Inc., the sponsoring organization, must approve any amendments to the Trust Agreement of Montana Contractors' Association Health Care Trust. Form 990, Part VI, Section A, line 8b There are no committees that have the authority to act on behalf of the board. Form 990, Part VI, Section B, line 11b Form 990 is provided to the governing body electronically for review prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The conflict of interest policy covers any Trustee of the MCA Health Care Trust that has a direct or indirect financial interest related to the Trust. A Trustee has a duty to disclose any actual or possible conflict of interest and be given the opportunity to disclose all material facts to the Board of Trustees considering the proposed transaction or arrangement. Procedures are in place to allow a Trustee to present their conflict to the Board of Trustees, but after the presentation, he or she will be excluded during the discussion and any vote related to the conflict. Violation of the Policy may result in the Board taking appropriate disciplinary and corrective action. Minutes are kept to record all proceedings. Each Trustee shall review, read, and agree to the Policy on an annual basis. Form 990, Part VI, Section C, line 19 The organization will make its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VI, Section A, Line 1b: The Board of Trustees consists of employees of the contributing employers and as such the board members are compensated by the contributing employers for the services they provide as employees of their respective employer. Due to this, they are not considered independent Trustees. Form 990, Part VII, Section A, Line 1a, Column B: Management fees in Part IX, line 11a, are paid to the MCA Trusts Office which splits all of its costs between the MCA Health Care and Retirement Trusts. Included in these costs is the highest compensated employees' salary and benefits. The Board of Trustees, which consists of the same individuals for both the MCA Health Care and MCA Retirement Trusts, determine the MCA Trusts Office staff wages through wage surveys and other related information as documented in board minutes. Form 990, Part VII, Section A, Line 1a, Columns E and F: The Compensation paid to the Trustees by the related organizations included in the Schedule R is not included in columns (E) and (F) because it is paid by a for-profit organization that is not owned or controlled directly or indirectly by the Montana Contractors' Association Health Care Trust, and the related for-profit organizations do not provide management services for a fee to the Montana Contractors' Association Health Care Trust. Form 990, Part XII, Line 2: The individual VEBA Trust is not separately audited; however, it is included in the audit of the plan. Form 990, Part XII, Line 2c: The Montana Contractors' Association, Inc. does not have a formal committee that assumes responsibility for the oversight of the audit of its financial statements and selection of an independent accountant. The Board of Trustees assumes this responsibility. Montana Contractors Association PO Box 4519 Helena MT 596044519 810169454 Promotion and development of Montana's construction industry MT 501(c)(6) N/A 0 MCA Education Foundation Inc PO Box 4519 Helena MT 596044519 203397974 Education and Training MT 501(c)(3) Line 7 Montana Contractors Association 0 Bullock Contracting Casino Creek Century Construction Dick Irvin Trucking Doeden Construction Donaldson Brothers Eckart Trucking Great Falls Sand & Gravel Hammerquist Casalegno Inc Highway Specialties Inc Jackson Contractor Group James Talcott Construction Knife River Knife River - Wyoming M&D Construction Martel Construction Montana Contractors Association Trust Montana Contractor Compensation Fund Montana Lines MRTE Inc Neal Structural Repair LLC Pavement Maintenance Services Inc PEC Inc Pioneer Concrete PJSG Inc Riverside Contracting Rocky Mountain Operations LLC SK Construction Sandry Construction Shumaker Trucking Sirius Construction Steel Etc LLP Swank Enterprises T Bend Construction Treasure State Concrete Treasure State Construction United Properties Inc United Materials of Great Falls Van Dyken Drilling Wadsworth Companies Western Interstate Prince Inc Smith River Construction LLC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1