2023-03-03T10:52:32-06:00 2020-12-31 522385296 LINDQUIST LLP 5000 EXECUTIVE PARKWAY SUITE 400 SAN RAMON CA 94583 990 2020-06-01 936031208 OREGON PROCESSORS EMPLOYEES TRUST OREG 5032825581 PO BOX 4148 PORTLAND OR 97208 MICHAEL BERANBAUM CHAIRMAN 5032825581 2023-03-03 1 MICHAEL BERANBAUM 999009999 JAMES N BROWNING P01451906 9252779100 3 AAL1 IAL1 2020 2023-04-26 12:10:37Z MICHAEL BERANBAUM PO BOX 4148 PORTLAND OR 97208 13507168 0 X N/A X 1963 OR TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS 5 0 0 0 0 0 0 0 20447867 9788222 312778 192288 0 0 20760645 9980510 0 0 19221947 7793858 0 0 0 0 0 1441347 800171 20663294 8594029 97351 1386481 11099888 12083652 3450731 3095584 7649157 8988068 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, THEIR DEPENDENTS AND RETIREES. 0 0 PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, THEIR DEPENDENTS AND RETIREES. 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 5 0 1 0 1 0 0 0 0 0 0 0 0 X 5 0 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 0 0 0 X WILLIAM C EARHART CO INC 5032825581 12029 N E GLENN WIDING DR PORTLAND OR 97220 X LARRY KALE TRUSTEE 2.00 X 0 0 0 KATHY WATT TRUSTEE - PAST 2.00 X 0 0 0 JOHN SILVA TRUSTEE - PAST 2.00 X 0 0 0 MICHAEL BERANBAUM TRUSTEE 2.00 X 0 0 0 ADAM SROUFE TRUSTEE 2.00 X 0 0 0 SARA DUCKWALL TRUSTEE 2.00 X 0 0 0 MATT PETTY TRUSTEE 2.00 X 0 0 0 SEE SCHEDULE O FOR COMPENSATION PAID BY RELATED ORGANIZATIONS 0.00 X 0 1 0 0 1 0 0 0 0 0 WILLIAM C EARHART CO INC PO BOX 4148 PORTLAND OR 97208 PLAN ADMINISTRATION 634574 AETNA 600 UNIVERSITY ST STE 920 SEATTLE WA 98101 COST-CONTAINMENT 256962 RENALOGIC 22601 N 19TH AVE STE 230 PHOENIX AZ 85027 COST-CONTAINMENT 142653 3 EMPLOYER CONTRIBUTIONS 900099 8826357 8826357 PARTICIPANT CONTRIBUTIONS 900099 598936 598936 PRESCRIPTION REBATES 900099 330480 330480 MEDICARE SUBSIDY 900099 32449 32449 9788222 112349 112349 3606597 3526658 79939 79939 79939 9980510 9788222 0 192288 7793858 363373 32962 38700 16823 283607 19113 754 15329 MISCELLANEOUS 21564 PCORI FEE 7946 8594029 1519695 2751907 216596 235895 2076985 1701922 19130 8507 7267482 7385421 11099888 12083652 111731 331184 3339000 2764400 3450731 3095584 X 0 0 0 0 7649157 8988068 7649157 8988068 11099888 12083652 1386481 -47570 0 X X 0 1 X 1 0 0 CLAIMS PAYABLE AND IBNR 1553000 ACCUMULATED ELIGIBILITY CREDITS 1073000 PREMIUMS PAYABLE 138400 2764400 X 9916117 -47570 -47570 9963687 16823 16823 9980510 9151806 0 9151806 16823 -574600 -557777 8594029 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE PLAN AND TO RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF DECEMEBER 31, 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2017. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS FORM 990, PART VI, SECTION A, LINE 3 THE PLAN HAS CONTRACTED WITH WILLIAM C. EARHART CO. INC., TO PROVIDE DAY-TO-DAY ADMINISTRATIVE SERVICES TO THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES ARE SUBJECT TO FIDUCIARY DUTIES UNDER FEDERAL LAW, INCLUDING THE DUTY NOT TO ENGAGE IN CONFLICT-OF-INTEREST TRANSACTIONS. THE TRUST'S CONFLICT-OF-INTEREST POLICY MIRRORS THESE FEDERAL LAW OBLIGATIONS. IN CONJUNCTION WITH THE ANNUAL AUDIT, THE TRUSTEES ARE REQUIRED TO DISCLOSE ANY TRANSACTIONS WITH RELATED PARTIES, WHICH COULD POTENTIALLY BE CONFLICT-OF-INTEREST TRANSACTIONS UNDER THE TRUST'S POLICY. IN ADDITION, ONCE EACH YEAR, TRUST LEGAL COUNSEL REVIEWS THE TRUST'S CONFLICT-OF-INTEREST POLICY WITH THE TRUSTEES TO REMIND THEM OF THEIR OBLIGATIONS UNDER THE POLICY AND TO PROACTIVELY IDENTIFY ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, SECTION A, LINE 1A TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, WILLIAM C. EARHART COMPANY, INC. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT AUDITOR. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. OREGON PROCESSORS SEASONAL EMPLOYEES PENSION PLAN PO BOX 4148 PORTLAND OR 97208 930694182 PROVIDE PENSION BENEFITS FOR ELIGIBLE PARTICIPANTS OR 501A N/A N/A 0 TEAMSTERS FOOD PROCESSORS DRVRS WAREHOUSEMEN & HLPERS LOC#670 PO BOX 3048 SALEM OR 97302 930322985 LABOR ORGANIZATION OR 501(C)(5) N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ORM 990, SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF DECEMBER 31, 2020, THERE ARE APPROXIMATELY 19 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PART II THROUGH IV BY FEDERAL TAX CLASSIFICATION. AMERICOLD CORP ARAMARK UNIFORM SERVICES CITY OF NYSSA CITY OF VALE DIAMOND FRUIT GROWERS DUCKWALL-POOLEY FRUIT CO HEINZ FROZEN FOOD COMPANY LINN CO FOR LINN CO ROAD NATIONAL FROZEN FOODS COR PACIFIC COAST PRODUCERS PNW VEG CO, LLC DBA NORPAC RURAL RD ASSESS DIST #3 TEAMSTERS CREDIT UNION 37 TEAMSTERS DAIRY BAKERY & TEAMSTERS HEALTH DIVISION L670 TEAMSTERS LOCAL 670 TILLAMOOK COUNTY CREAMERY UMATILLA COUNTY HOUSING A VAN DUSEN BEVERAGES INC THE ORGANIZATION'S FORM 990 WAS ELECTRONICALLY FILED LATE FOR THE SHORT ACCOUNTING PERIOD FROM JUNE 1, 2020 THROUGH DECEMBER 31, 2020. THE TRUST RESPECTFULLY REQUESTS THAT ALL PENALTIES AND INTEREST BE WAIVED DUE TO REASONABLE CAUSE. ON OCTOBER 12, 2021, THE ORGANIZATION'S CPA FIRM TRIED TO FILE THE ORGANIZATION'S FORM 990 ELECTRONICALLY, BUT THE FORM 990 WAS REJECTED BY THE IRS DUE TO A DATABASE ISSUE. BECAUSE THE FORM 990 COULD NOT BE FILED ELECTRONICALLY, THE ORGANIZATION SENT THE FORM 990 TO THE IRS (PAPER FILING) VIA USPS ON OCTOBER 14, 2021, PRIOR TO THE EXTENDED DUE DATE.PLEASE NOTE THAT THE CPA FIRM FILED AN EXTENSION OF TIME TO FILE UNTIL NOVEMBER 15, 2021. THE ORGANIZATION FILED THE FORM 990 (PAPER FILING) BY THE EXTENDED DUE DATE BECAUSE IT COULD NOT BE FILED ELECTRONICALLY. ON FEBRUARY 7, 2023, THE CPA REPRESENTATIVE WAS INFORMED BY THE IRS THAT THE FORM 990 PAPER FILING FOR THE SHORT ACCOUNTING PERIOD FROM JUNE 1, 2020 THROUGH DECEMBER 31, 2020 WAS REJECTED BY THE IRS, RETURNED TO THE ORGANIZATION DURING APRIL 2022, AND NEEDED TO BE FILED ELECTRONICALLY. THE ORGANIZATION DOES NOT HAVE ANY RECORD OF RECEIVING THE REJECTED FORM 990 (PAPER FILING) FROM THE IRS FOR THE SHORT ACCOUNTING PERIOD FROM JUNE 1, 2020 THROUGH DECEMBER 31, 2020. THE CPA REPRESENTATIVE EXPLAINED TO THE IRS OVER THE PHONE THAT THE IRS DATABASE ISSUE NEEDED TO BE RESOLVED BEFORE THE FORM 990 COULD BE FILED ELECTRONICALLY. ON FEBRUARY 21, 2023, THE IRS INFORMED THE CPA REPRESENTATIVE THAT THE IRS DATABASE ISSUE WAS RESOLVED. THE ORGANIZATION BELIEVES THAT IT DID EVERYTHING IT COULD TO FILE THEIR FORM 990 TIMELY. THE LATE ELECTRONIC FILING OF FORM 990 WAS THE RESULT OF AN IRS DATABASE ISSUE AND NOT DUE TO WILLFUL NEGLECT. THE ORGANIZATION RESPECTFULLY REQUESTS THE IRS TO WAIVE ANY PENALTIES AND INTEREST DUE TO REASONABLE CAUSE.