MONTANA OPERATING ENGINEERS CONSTRUCTION & MINING INDUSTRY HEA: Form 990, tax year 2022
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- Organization
- MONTANA OPERATING ENGINEERS CONSTRUCTION & MINING INDUSTRY HEA (EIN 81-6009559)
- Tax period
- 2022-06-01 to 2023-05-31
- Filed
- 2024-04-15
- IRS object ID
- 202441069349300134
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-15T13:34:00-05:00 | ReturnTs |
| Tax Period End | 2023-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 208149084 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANASTASI MOORE & MARTIN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 S WASHINGTON ST STE 600 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 816009559 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA OPERATING ENG CONST & MINING | BusinessNameLine1Txt |
| Business Name Line2 | INDUSTRY HEALTH & SECURITY TRUST | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MONT | BusinessNameControlTxt |
| Phone | 5095345625 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 W NORTH RIVER DR 450 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE GROSS | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 4097275300 | PhoneNum |
| Signature | 2024-04-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | STEVE | PersonFirstNm |
| Person Last | GROSS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAUL ANASTASI CPA | PreparerPersonNm |
| PTIN | P00395796 | PTIN |
| Phone | 5093230272 | PhoneNum |
| Preparation | 2024-04-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVE GROSS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 RIVER DR N | AddressLine1Txt |
| City | GREAT FALLS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,048,060 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1959 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH AND DISMEMBEREMENT BENEFITS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 2 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,230,046 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,652,444 | CYProgramServiceRevenueAmt |
| PY Investment Income | $527,212 | PYInvestmentIncomeAmt |
| CY Investment Income | $59,832 | CYInvestmentIncomeAmt |
| PY Other Revenue | $59 | PYOtherRevenueAmt |
| CY Other Revenue | $1,085 | CYOtherRevenueAmt |
| PY Total Revenue | $12,757,317 | PYTotalRevenueAmt |
| CY Total Revenue | $12,713,361 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $11,407,410 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $12,044,148 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $291,505 | PYOtherExpensesAmt |
| CY Other Expenses | $354,005 | CYOtherExpensesAmt |
| PY Total Expenses | $11,698,915 | PYTotalExpensesAmt |
| CY Total Expenses | $12,398,153 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,058,402 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $315,208 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,661,186 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,636,960 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,394,882 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,551,884 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,266,304 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,085,076 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH AND DISMEMBEREMENT BENEFITS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDED PARTICIPANTS WITH ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH & DISMEMBEREMENT BENEFITS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZENITH AMERICAN SOLUTIONS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5095345625 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 W NORTH RIVER DR SUITE 450 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| STEVE GROSS | |||||||
| SECRETARY | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $74,100 | $0 |
| KYLE SCHELLINGER | |||||||
| CHAIRMAN | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE JOHNSON | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JIM KEANE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN MURPHY | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| SHAWN COFFIN | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELLE COHENS | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| KEN WOOLEY | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $74,100 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZENITH AMERICAN SOLUTIONS INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 W NORTH RIVER DR SUITE 450 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | THIRD PARTY ADMINISTRATOR | ServicesDesc |
| Compensation | $150,661 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 525100 | $12,345,762 | $12,345,762 |
| EMPLOYEE CONTRIBUTIONS | 525100 | $306,682 | $306,682 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,652,444 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $319,210 | TotalRevenueColumnAmt |
| Exclusion | $319,210 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,075,321 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,334,699 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$259,378 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$259,378 | TotalRevenueColumnAmt |
| Exclusion | -$259,378 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 525100 | BusinessCd |
| Total Revenue Column | $1,085 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,085 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,085 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,713,361 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,653,529 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $59,832 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,044,148 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,194 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,600 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,317 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,033 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,353 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,472 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,805 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,230 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PCORI FEES | Desc |
| Total | $4,001 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,398,153 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,177,122 | BOYAmt |
| EOY | $2,018,729 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,272,613 | BOYAmt |
| EOY | $1,559,041 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,409,268 | BOYAmt |
| EOY | $1,267,042 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,230 | BOYAmt |
| EOY | $7,404 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,784,953 | BOYAmt |
| EOY | $9,784,744 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,661,186 | BOYAmt |
| EOY | $14,636,960 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,728 | BOYAmt |
| EOY | $69,283 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,992 | BOYAmt |
| EOY | $6,992 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,257,162 | BOYAmt |
| EOY | $6,475,609 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,394,882 | BOYAmt |
| EOY | $6,551,884 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,266,304 | BOYAmt |
| EOY | $8,085,076 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,266,304 | BOYAmt |
| EOY | $8,085,076 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,661,186 | BOYAmt |
| EOY | $14,636,960 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $315,208 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$82,436 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $586,000 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| CLAIMS PAYABLE | $1,568,163 |
| ESTIMATED CLAIMS IBNR | $890,000 |
| ACCUMULATED ELIGIBILITY CREDITS | $3,853,000 |
| DUE TO PENSION FUND | $164,446 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,475,609 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,582,892 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$82,436 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$82,436 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,665,328 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $48,033 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $48,033 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,713,361 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,543,891 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,543,891 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $48,033 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $806,229 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $854,262 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,398,153 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC), AND ACCORDINGLY, THE PLAN'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) IN FEBRUARY 1962. THE ADMINISTRATOR AND COUNSEL BELIEVE THAT THE PLAN, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. THEREFORE, THEY BELIEVE THAT THE PLAN IS QUALIFIED AND THE RELATED TRUST IS TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE PLAN'S FINANCIAL STATEMENTS. 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 POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT AS OF MAY 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CHANGE IN CLAIMS PAYABLE 326,229. CHANGE IN ESTIMATED CLAIMS IBNR 480,000. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE DAY TO DAY OPERATIONS OF THE PLAN ARE MANAGED BY ZENITH AMERICAN SOLUTIONS, INC., A THIRD PARTY ADMINISTRATOR. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 RETURN (THE RETURN) IS SENT TO THE CHAIRMAN AND THE SECRETARY PRIOR TO FILING. THE RETURN IS PRESENTED AT THE NEXT BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY REQUIRES THE TRUST OFFICE TO DISTRIBUTE A QUESTIONNAIRE TO FIDUCIARIES OF THE PLAN IN CONJUNCTION WITH THE ANNUAL AUDIT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE PLAN PROVIDES FOR PARTICIPANT INSPECTION OF DOCUMENTS AND FINANCIAL STATEMENTS UPON REQUEST THROUGH THE PLAN ADMINISTRATORS. |
| FORM 990, PART XI, LINE 9: | CHANGE IN ACCUMULATED ELIGIBILITY CREDITS 586,000. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (11 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|
| BUTTE SCHOOL DISTRICT #1 | |
| CONTRIBUTING EMPLOYER | 0 |
| IUOE - AGC JOINT | |
| CONTRIBUTING EMPLOYER | 0 |
| IUOE JOB CORPS | |
| CONTRIBUTING EMPLOYER | 0 |
| IUOE LOCAL #234 | |
| CONTRIBUTING EMPLOYER | 0 |
| IUOE LOCAL #400 | |
| CONTRIBUTING EMPLOYER | 0 |
| IUOE LOCAL UNION 139 | |
| CONTRIBUTING EMPLOYER | 0 |
| IUOE LOCAL UNION 3 | |
| CONTRIBUTING EMPLOYER | 0 |
| IUOE LOCAL UNION 49 | |
| CONTRIBUTING EMPLOYER | 0 |
| IUOE PIPELINE HEALTH & WELFARE | |
| CONTRIBUTING EMPLOYER | 0 |
| MONTANA LABOR-MNGMT ALLIANCE | |
| CONTRIBUTING EMPLOYER | 0 |
| SOUTHERN OPERATORS HEALTH FUND | |
| CONTRIBUTING EMPLOYER | 0 |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (15 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Direct Controlling NADirectControllingNACd | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|---|
| ALL AMERICAN UNDERGROUND LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| BARIN GROUP LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| COP CONSTRUCTION LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| DAVIS EXCAVATION LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| KC HARVEY ENVIROMENTAL LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| KELLY J H LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| MAXIM CRANE WORKS LP | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| MILE HIGH EXCAVATING LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| MOUNTAIN CRANE SERVICES | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| RMS CRANES LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| SWANK BUILDERS | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| TRENCHLESS CONSTRUCTION SERVICES LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| WASLEY EXCAVATING LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| WESTMORELAND ROSEBUD MINING LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
| WESTMORELAND SAVAGE MINING LLC | |||
| CONTRIBUTING EMPLOYER | N/A | 0 | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (40 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|
| ACME CONCRETE PAVING | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| AZCO INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| BARNHART CRANE & RIGGING | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| BRANDENBURG INDUSTRIAL SERVICE | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CECCANTI INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| CONDON-JOHNSON & ASSOCIATES | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| D & G CRANE SERVICE | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| ED BOLAND CONSTRUCTION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| GRANITE CONSTRUCTION CO INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| H & H CONTRACTING INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| HANGING H COMPANIES | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| HOFFMAN EXCAVATING | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| HOGAN CORPORATION SERVICES | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| HOLLOW CONTRACTING | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| HUNTER BROTHERS INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| JEFFERY CONTRACTING | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| JIM GILMAN EXCAVATING | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| JOHNSON CONSTRUCTION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| M A MORTENSON COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| MAMMOET USA NORTH | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| MICHELS CORPORATION | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| MOUNTAIN WEST HOLDING COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| MYLES LORENTZ INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| NAES POWER CONTRACTORS INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| NORTHERN IMPROVEMENT COMPANY | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| OFTEDAL CONSTRUCTION INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| POTEET CONSTRUCTION INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| PROSPECT CONSTRUCTION INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| PUMCO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SAGEBRUSH INDUSTRIES INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SARENS USA INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SCHELLINGER CONSTRUCTION CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SLETTEN CONSTRUCTION CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| SOWLES CO | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| STAR SERVICE INC | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| VEOLIA WATER NORTH AMERICA | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| WELD TECH | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| WEST COAST CONTRACTORS | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| WESTMORELAND ABSALOKA MINING | ||
| CONTRIBUTING EMPLOYER | N/A | 0 |
| WICKENS CONSTRUCTION INC | ||
| CONTRIBUTING EMPLOYER | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |