2023-11-03T07:42:37-05:00 2022-12-31 WITHUMSMITHBROWNPC 5000 EXECUTIVE PARKWAY SUITE 400 SAN RAMON CA 94583 990 2022-01-01 936031208 Oregon Processors Employees Trust % WILLIAM C EARHART CO INC OREG 5032825581 PO BOX 4148 Portland OR 97208 MICHAEL BERANBAUM TRUSTEE 5032825581 2023-10-31 true MICHAEL BERANBAUM 999009999 JAMES N BROWNING P01451906 9252779100 2 2022 2023-04-26 12:10:37Z MICHAEL BERANBAUM PO BOX 4148 Portland OR 97208 21150345 false X N/A X 1963 OR TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS. 6 0 0 0 0 0 0 0 16722535 17872656 184527 157119 0 0 16907062 18029775 0 0 17015724 17272250 0 0 0 0 0 1495147 1108202 18510871 18380452 -1603809 -350677 10788893 9832382 3605992 3653661 7182901 6178721 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, THEIR DEPENDENTS AND RETIREES. false false PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, THEIR DEPENDENTS AND RETIREES. false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 3 0 true 0 false false false false false false false false X 6 0 false true false false false false false true true false false true true false true true true false false false X WILLIAM C EARHART CO INC 5032825581 12029 N E GLENN WIDING DR PORTLAND OR 97220 X ADAM SROUFE TRUSTEE 2.0 0.0 X 0 0 0 SARA DUCKWALL TRUSTEE 2.0 0.0 X 0 0 0 MICHAEL BERANBAUM TRUSTEE 2.0 0.0 X 0 0 0 LARRY KALE TRUSTEE 2.0 0.0 X 0 0 0 WALTER LACHAPELLE III TRUSTEE 2.0 0.0 X 0 0 0 DAWN DIPRE-GILES TRUSTEE 2.0 0.0 X 0 0 0 See Sch O for compensation paid by related organizations 0.0 0.0 X 0 0 0 0 0 0 0 false false false William C Earhart Co Inc PO Box 4148 PORTLAND OR 97208 Plan Administra 477751 Aetna 600 University St STE 920 SEATTLE WA 98101 Cost-Containmen 185391 Renalogic 22601 N 19th Ave Ste 230 PHOENIX AZ 85027 Cost-Containmen 117636 3 0 EMPLOYER CONTRIBUTIONS 900099 15016858 15016858 PARTICIPANT CONTRIBUTIONS 900099 841671 841671 PRESCRIPTION REBATES 900099 1048785 1048785 STOP-LOSS INCOME 900099 945965 945965 MEDICARE SUBSIDY 900099 19377 19377 17872656 179505 179505 0 0 0 0 0 3098184 3120570 -22386 -22386 -22386 0 0 0 0 0 0 0 0 0 0 18029775 17872656 157119 0 0 0 17272250 0 0 0 0 0 0 446718 39713 49170 0 0 17561 459889 0 50530 0 0 0 0 0 5181 0 0 0 33301 PCORI FEE 6139 18380452 1586060 872079 256760 243727 0 0 1615740 2591356 0 0 0 0 0 0 0 0 8309 9325 0 0 7322024 6115895 0 0 0 0 0 0 0 0 10788893 9832382 119992 66161 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3486000 3587500 3605992 3653661 X 0 0 0 0 7182901 6178721 7182901 6178721 10788893 9832382 -350677 -653503 X false true X true false 0 CLAIMS PAYABLE AND IBNR 2228000 ACCUMULATED ELIGIBILITY CREDITS 1253000 PREMIUMS PAYABLE 106500 3587500 X 17358711 -653503 -653503 18012214 17561 17561 18029775 18261391 18261391 17561 101500 119061 18380452 FORM 990, SCHEDULE D, 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 December 31, 2022 and 2021, 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. FORM 990, SCHEDULE D, PART XII, LINE 4B: CHANGE IN BENEFIT OBLIGATIONS $101,500. 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, PART VII, 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 pen PO box 4148 Portland OR 97208 930694182 PENSION OR 501A N/A NA false Teamsters Food Processors Drvrs Warehou PO Box 3048 Salem OR 97302 930322985 UNION OR 501(C)(5) N/A NA false false false false false false false false false false false false false false false false false false false false FORM 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, 2022, 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 JOHN J LEE, LTD dba SUNRISE DENTAL 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 LOCAL 670 TILLAMOOK COUNTY CREAMERY UMATILLA COUNTY HOUSING A VAN DUSEN BEVERAGES INC