MONTANA CONTRACTORS ASSOCIATION HEALTH CARE TRUST: Form 990, tax year 2020
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- Organization
- MONTANA CONTRACTORS ASSOCIATION HEALTH CARE TRUST (EIN 81-0449239)
- Tax period
- 2020-04-01 to 2021-03-31
- Filed
- 2022-02-02
- IRS object ID
- 202210339349301416
- Schema version
- 2020v4.1
- 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 | 2022-02-02T13:28:55-06:00 | ReturnTs |
| Tax Period End | 2021-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Nicollet Mall Ste 1300 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810449239 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Montana Contractors' Association Health | BusinessNameLine1Txt |
| Business Name Line2 | Care Trust | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MONT | BusinessNameControlTxt |
| Phone | 4062569910 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 30177 | AddressLine1Txt |
| City | Billings | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59107 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Vickie Tischendorf | PersonNm |
| Person Title | Chairperson | PersonTitleTxt |
| Phone | 4062569910 | PhoneNum |
| Signature | 2022-01-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Vickie | PersonFirstNm |
| Person Last | Tischendorf | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Deb Nelson CPA | PreparerPersonNm |
| PTIN | P01264758 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2022-01-10 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Vickie Tischendorf | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 30177 | AddressLine1Txt |
| City | Billings | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $39,280,005 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.mcatrusts.org | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1988 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | Provided medical, dental, vision, short-term disability (employee only), life accidental death (Continued from Page 1) and dismemberment benefits to Plan Participants. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $1,279,343 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $1,108,421 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $40,364,709 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $38,000,662 | CYProgramServiceRevenueAmt |
| PY Investment Income | $980,509 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,279,343 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $41,345,218 | PYTotalRevenueAmt |
| CY Total Revenue | $39,280,005 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $38,331,732 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $28,790,883 | 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 | $5,382,375 | PYOtherExpensesAmt |
| CY Other Expenses | $7,045,503 | CYOtherExpensesAmt |
| PY Total Expenses | $43,714,107 | PYTotalExpensesAmt |
| CY Total Expenses | $35,836,386 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,368,889 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,443,619 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,465,980 | TotalAssetsBOYAmt |
| Total Assets EOY | $40,637,112 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,044,486 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,235,284 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $30,421,494 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $38,401,828 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Provide Medical, Dental, Vision, Short-term Disability (employee only), Life Insurance and AD&D Benefits to Plan Participants. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | Provided medical, dental, vision, short-term disability (employee only), life insurance and AD&D benefits to 6,007 Plan Participants. | 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 | Yes (1) | 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 | Yes (1) | 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 | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | 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 | Andrew J Tri | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4062569910 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 404 N 31st Street Ste 227 | AddressLine1Txt |
| City | Billings | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|---|
| Martell Hilderbrand | ||||||||
| General Counsel | 30.00 | 30.00 | Yes (X) | $91,384 | $91,384 | $47,379 | ||
| Eugene Schadt | ||||||||
| Executive Director | 20.00 | 20.00 | Yes (X) | $79,750 | $79,750 | $49,036 | ||
| Vickie Tischendorf | ||||||||
| Chairperson | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| Lonnie Anderson | ||||||||
| Secretary | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| Mary Jo Jackson | ||||||||
| Treasurer | 1.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | ||
| Tim Robertson | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Dave Zinke | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Kerry Gray | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Hattie Redmon | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Ken Stoeber | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Heidi Wadsworth | ||||||||
| Trustee | 1.00 | $0 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $171,134 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $171,134 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $96,415 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Allegiance Benefit Plan Management | |||||
| PO Box 3018 | Missoula | MT | 598063018 | Administrative claim fees | $1,134,411 |
| MCA Trusts Administrative Office | |||||
| PO Box 30177 | Billings | MT | 59107 | Service fees | $739,396 |
| Navitus Health Solutions | |||||
| 2601 West Beltline | Madison | WI | 53713 | Administrative Claim Fees | $175,484 |
| Crowley Fleck PLLP | |||||
| 490 North 31st Street | Billings | MT | 59101 | Legal Fees | $164,555 |
| Thulin Benefits Law PLLC | |||||
| PO Box 52861 | Bellevue | WA | 98015 | Legal Fees | $164,342 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Employer Contributions | 525100 | $37,724,203 | $37,724,203 |
| Ltd. Continuation of Coverage | 525100 | $276,459 | $276,459 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $38,000,662 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $529,298 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $529,298 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $750,045 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $750,045 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $750,045 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $750,045 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,280,005 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,000,662 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,279,343 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,790,883 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $692,723 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $535,199 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,600 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,088 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,152 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,587 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,822 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,399 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Insurance Co Premiums | $2,621,199 |
| Income Tax Expense | $1,393,956 |
| Claims Management | $1,313,850 |
| ACA Fees | $165,928 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,836,386 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,577,895 | BOYAmt |
| EOY | $6,280,763 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,044,964 | BOYAmt |
| EOY | $728,250 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $74,109 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $74,109 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,822 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,828,299 | BOYAmt |
| EOY | $33,628,099 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,465,980 | BOYAmt |
| EOY | $40,637,112 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,088 | BOYAmt |
| EOY | $121,284 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $920,398 | BOYAmt |
| EOY | $2,114,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,044,486 | BOYAmt |
| EOY | $2,235,284 | 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 | $30,421,494 | BOYAmt |
| EOY | $38,401,828 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,421,494 | BOYAmt |
| EOY | $38,401,828 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,465,980 | BOYAmt |
| EOY | $40,637,112 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,443,619 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $4,536,715 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $74,109 | OtherCostOrOtherBasisAmt |
| Depreciation | $74,109 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred Tax Liability | Desc |
| Amt | $2,114,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,114,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $43,727,632 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $4,536,715 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$89,088 | OtherRevenueAmt |
| Revenue Not Reported | $4,447,627 | RevenueNotReportedAmt |
| Revenue Subtotal | $39,280,005 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $39,280,005 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $35,747,298 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $35,747,298 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $89,088 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $89,088 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $35,836,386 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | 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 tax position that more likely than not would not be sustained upon examination by the Internal Revenue Service. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. |
| Part XI, Line 2d - Other Adjustments: | Investment consulting fees -89,088. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Martell Hilderbrand | ||||||||||||||
| General Counsel | $91,384 | $91,384 | $0 | $0 | $0 | $0 | $8,270 | $22,249 | $1,350 | $15,510 | $101,004 | $129,143 | $0 | $0 |
| Eugene Schadt | ||||||||||||||
| Executive Director | $79,750 | $79,750 | $0 | $0 | $0 | $0 | $9,917 | $22,209 | $1,375 | $15,535 | $91,042 | $117,494 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | Management fees in Part IX, line 11a, are paid to the MCA Trusts Office which splits all of its costs between the MCA Health Care and Retirement Trusts. Included in these costs is the highest compensated employees' salary and benefits. The Board of Trustees, which consists of the same individuals for both the MCA Health Care and MCA Retirement Trusts, determine the MCA Trusts Office staff wages through wage surveys and other related information as documented in board minutes. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | The President of Montana Contractors' Association, Inc. (MCA), the sponsoring organization, shall appoint or reappoint Trustees upon approval of the President's selection by the Board of Directors of MCA. |
| Form 990, Part VI, Section A, line 7a | The President of the Montana Contractors' Association, Inc., the sponsoring organization, shall appoint or reappoint Trustees upon approval of the President's selection by the Board of Directors of Montana Contractors' Association, Inc. |
| Form 990, Part VI, Section A, line 7b | The Montana Contractors' Association, Inc., the sponsoring organization, must approve any amendments to the Trust Agreement of Montana Contractors' Association Health Care Trust. |
| Form 990, Part VI, Section A, line 8b | There are no committees that have the authority to act on behalf of the board. |
| Form 990, Part VI, Section B, line 11b | Form 990 is provided to the governing body electronically for review prior to filing with the IRS. |
| Form 990, Part VI, Section B, line 12c | The conflict of interest policy covers any Trustee of the MCA Health Care Trust that has a direct or indirect financial interest related to the Trust. A Trustee has a duty to disclose any actual or possible conflict of interest and be given the opportunity to disclose all material facts to the Board of Trustees considering the proposed transaction or arrangement. Procedures are in place to allow a Trustee to present their conflict to the Board of Trustees, but after the presentation, he or she will be excluded during the discussion and any vote related to the conflict. Violation of the Policy may result in the Board taking appropriate disciplinary and corrective action. Minutes are kept to record all proceedings. Each Trustee shall review, read, and agree to the Policy on an annual basis. |
| Form 990, Part VI, Section C, line 19 | The organization will make its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part VII, Section A, Line 1a, Column B: | Management fees in Part IX, line 11a, are paid to the MCA Trusts Office which splits all of its costs between the MCA Health Care and Retirement Trusts. Included in these costs is the highest compensated employees' salary and benefits. The Board of Trustees, which consists of the same individuals for both the MCA Health Care and MCA Retirement Trusts, determine the MCA Trusts Office staff wages through wage surveys and other related information as documented in board minutes. |
| Form 990, Part XII, Line 2: | The individual VEBA Trust is not separately audited; however, it is included in the audit of the plan. |
| Form 990, Part XII, Line 2c: | The Montana Contractors' Association, Inc. does not have a formal committee that assumes responsibility for the oversight of the audit of its financial statements and selection of an independent accountant. The Board of Trustees assumes this responsibility. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Montana Contractors Association | |||||||||||
| PO Box 4519 | Helena | MT | 596044519 | 810169454 | Promotion and development of Montana's construction industry | MT | 501(c)(6) | N/A | 0 | ||
| MCA Education Foundation Inc | |||||||||||
| PO Box 4519 | Helena | MT | 596044519 | 203397974 | Education and Training | MT | 501(c)(3) | 0 | Line 7 | Montana Contractors Association | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (44 entries)
| Bullock Contracting LLC |
| Casino Creek |
| Century Construction |
| Dick Irvin Trucking |
| Doeden Construction |
| Donaldson Brothers |
| Eckart Trucking |
| Frontier West |
| Hammerquist Casalegno Inc |
| Highway Specialties Inc |
| Jackson Contractor Group |
| Knife River |
| Knife River - Wyoming |
| M & D Construction |
| Martel Construction |
| Montana Contractors Association Trust |
| Montana Contractors Compensation Fund |
| Montana Lines |
| MRTE Inc |
| Neal Structural Repair LLC |
| Pavement Maintenance Solutions Inc |
| PEC Inc |
| Pioneer Concrete |
| PJSG Inc |
| RE Miller & Sons |
| Riverside Contracting |
| SK Construction |
| Sandry Construction |
| Shumaker Trucking |
| Sime Construction |
| Sirius Construction |
| Steel Etc LLP |
| Swank Enterprises |
| T Bend Construction |
| TMC Inc |
| Treasure State Concrete |
| Treasure State Construction |
| United Properties Inc |
| United Materials of Great Falls |
| Van Dyken Drilling |
| Wadsworth Companies |
| Western Interstate |
| Great Falls Sand & Gravel |
| James Talcott Construction |
| 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 |