2023-04-18T15:54:21-05:00 2022-05-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2021-06-01 816009559 MONTANA OPERATING ENG CONST & MINING INDUSTRY HEALTH & SECURITY TRUST MONT 5095345625 111 W CATALDO SUITE 220 SPOKANE WA 99201 STEVE GROSS SECRETARY 4097275300 2023-04-18 1 STEVE GROSS 999009999 PAUL ANASTASI CPA P00395796 5093230272 2023-04-18 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z STEVE GROSS 1001 RIVER DR N GREAT FALLS MT 59401 21946790 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 10 2 0 0 0 0 11040753 12230046 636570 527212 5373 59 11682696 12757317 0 0 12416942 11407410 0 0 0 0 0 334376 291505 12751318 11698915 -1068622 1058402 14056389 13661186 6358736 6394882 7697653 7266304 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 10 0 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 111 W CATALDO SUITE 220 SPOKANE WA 99201 STEVE GROSS SECRETARY 1.00 40.00 X X 0 73064 0 KYLE SCHELLINGER CHAIRMAN 1.00 40.00 X X 0 0 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 DOUG GOODHEART TRUSTEE (OUTGOING) 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 73064 0 0 0 0 0 ZENITH AMERICAN SOLUTIONS INC PO BOX 5434 SPOKANE WA 98205 THIRD PARTY ADMINISTRATOR 139767 1 EMPLOYER CONTRIBUTIONS 525100 11937256 11937256 EMPLOYEE CONTRIBUTIONS 525100 292790 292790 12230046 322235 322235 9394450 9189473 204977 204977 204977 OTHER INCOME 525100 59 59 59 12757317 12230105 0 527212 11407410 67026 24600 36087 51857 57000 25337 13223 12174 PCORI FEES 4201 11698915 757197 1177122 2387258 1272613 958573 1409268 0 17230 9953361 9784953 14056389 13661186 44956 130728 6992 6992 6306788 6257162 6358736 6394882 X 0 0 0 0 7697653 7266304 7697653 7266304 14056389 13661186 X 1058402 -1008751 -481000 X 0 1 X 1 0 0 CLAIMS PAYABLE 1241934 ESTIMATED CLAIMS IBNR 410000 ACCUMULATED ELIGIBILITY CREDITS 4439000 DUE TO PENSION FUND 166228 6257162 X 11696709 -1008751 -1008751 12705460 51857 51857 12757317 12220532 0 12220532 51857 -573474 -521617 11698915 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, 2022 AND 2021, 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 -463,474. CHANGE IN ESTIMATED CLAIMS IBNR -110,000. 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 -481,000. 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