2025-04-14T11:19:41-05:00 2024-05-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2023-06-01 816009559 MONTANA OPERATING ENG CONST & MINING INDUSTRY HEALTH & SECURITY TRUST MONT 5095345625 201 W NORTH RIVER DR 450 SPOKANE WA 99201 STEVE GROSS SECRETARY 4097275300 2025-04-10 1 1 STEVEN R COLEMAN CPA P01854803 5093230272 2025-04-10 2023 2025-03-06 01:10:19Z STEVE GROSS 201 W NORTH RIVER DR 450 SPOKANE WA 99201 20368807 0 X N/A X 1959 MT TO PROVIDE ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH AND DISMEMBEREMENT BENEFITS. 8 2 11 2 0 0 0 0 12652444 12027138 59832 132426 1085 252 12713361 12159816 0 0 12044148 12751635 0 0 0 0 0 354005 335186 12398153 13086821 315208 -927005 14636960 14409193 6551884 7240029 8085076 7169164 TO PROVIDE ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH AND DISMEMBEREMENT BENEFITS. 0 0 PROVIDED PARTICIPANTS WITH ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH & DISMEMBEREMENT BENEFITS. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 11 1 0 0 0 0 0 0 0 0 X 8 2 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X ZENITH AMERICAN SOLUTIONS INC 5095345625 201 W NORTH RIVER DR SUITE 450 SPOKANE WA 99201 KYLE SCHELLINGER CHAIRMAN 1.00 40.00 X X 0 0 0 STEVE GROSS SECRETARY 1.00 40.00 X X 0 78648 0 MIKE JOHNSON TRUSTEE 1.00 X 0 0 0 JIM KEANE TRUSTEE 1.00 X 0 0 0 KEVIN MURPHY TRUSTEE 1.00 40.00 X 0 0 0 SHAWN COFFIN TRUSTEE 1.00 40.00 X 0 0 0 MICHELLE COHENS TRUSTEE 1.00 40.00 X 0 0 0 KEN WOOLEY TRUSTEE 1.00 40.00 X 0 0 0 0 78648 0 0 0 0 0 ZENITH AMERICAN SOLUTIONS INC 201 W NORTH RIVER DR SUITE 450 SPOKANE WA 99201 THIRD PARTY ADMINISTRATOR 151224 1 EMPLOYER CONTRIBUTIONS 525100 11726912 11726912 EMPLOYEE CONTRIBUTIONS 525100 300226 300226 12027138 385731 385731 7955686 8208991 -253305 -253305 -253305 OTHER INCOME 525100 252 252 252 12159816 12027390 0 132426 12751635 130649 25658 27814 50106 61500 20676 7467 7403 PCORI FEES 3913 13086821 2018729 1572001 1559041 1587520 1267042 847007 7404 7404 9784744 10395261 14636960 14409193 69283 71442 6992 6992 6475609 7161595 6551884 7240029 X 0 0 0 0 8085076 7169164 8085076 7169164 14636960 14409193 X -927005 336093 -325000 X 0 1 X 1 0 0 CLAIMS PAYABLE 1322795 ESTIMATED CLAIMS IBNR 1521393 ACCUMULATED ELIGIBILITY CREDITS 4178000 DUE TO PENSION FUND 139407 7161595 X 12445803 336093 336093 12109710 50106 50106 12159816 12650690 0 12650690 50105 386026 436131 13086821 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, 2024 AND 2023, 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 -245,367. CHANGE IN ESTIMATED CLAIMS IBNR 631,393. 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 -325,000. 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