2025-05-15T18:43:38-05:00 2024-06-30 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2023-07-01 916068079 NORTHWEST IRONWORKERS HEALTH AND SECURITY PLAN NORT 2064417574 7525 SE 24TH STREET SUITE 200 MERCER ISLAND WA 98040 JEFF ILENSTINE CHAIRMAN 2064417574 2025-05-15 1 1 STEVEN R COLEMAN CPA P01854803 5093230272 2025-05-15 2023 2025-03-06 01:10:19Z JEFF ILENSTINE 7525 SE 24TH STREET SUITE 200 MERCER ISLAND WA 98040 119183721 0 X N/A X 1966 WA HEALTH BENEFITS FOR PARTICIPANTS. 16 8 41 0 0 0 0 0 54912402 52977070 1035600 -1342763 2694824 27308 58642826 51661615 0 0 49185000 51110791 0 0 0 0 0 3584273 3719360 52769273 54830151 5873553 -3168536 75387005 83613618 51638400 55107949 23748605 28505669 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS OF THE PLAN. 0 0 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS OF THE PLAN. 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 1 0 0 1 1323 0 1 41 1 0 0 0 0 0 0 0 0 X 16 8 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X WELFARE & PENSION ADMINISTRATION SERVICE INC 2064417574 7525 SOUTHEAST 24TH STREET SUITE MERCER ISLAND WA 98040 X X JEFF ILENSTINE CHAIRMAN 1.00 X X 0 0 0 CHRIS MCCLAIN SECRETARY 1.00 X X 0 0 0 KEN CARR TRUSTEE 1.00 X 0 0 0 ROBERT DECKER TRUSTEE 1.00 X 0 0 0 DICK DEVRIES TRUSTEE 1.00 X 0 0 0 ALLAN HARDING TRUSTEE 1.00 X 0 0 0 MARC PAULSEN TRUSTEE 1.00 X 0 0 0 KEVIN PATTERSON TRUSTEE 1.00 X 0 0 0 JASON FUSSELL TRUSTEE 1.00 X 0 0 0 GREG GALES TRUSTEE 1.00 X 0 0 0 ROBERT KORTH TRUSTEE 1.00 X 0 0 0 ANTHONY LADD TRUSTEE 1.00 X 0 0 0 JAMES RYCKMAN TRUSTEE 1.00 X 0 0 0 RODNEY G SPRINKLE TRUSTEE 1.00 X 0 0 0 DAN CURTISS TRUSTEE 1.00 X 0 0 0 DEREK PATCHES TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 WELFARE & PENSION ADMINISTRATION SERVICE 7525 SOUTHEAST 24TH STREET SUITE 2 MERCER ISLAND WA 98040 THIRD PARTY ADMIN 1652777 PREMERA BLUECROSS 7001 220ST SOUTHWEST BUILDING 1 MOUNTLAKE TERRACE WA 98043 CLAIMS PROCESSING 985386 INNOVATIVE CARE MANAGEMENT INC 15 82ND DRIVE SUITE 180 GLADSTONE OR 97027 MEDICAL MANAGEMENT 228161 RAEL & LETSON 999 3RD AVENUE SUITE 1530 SEATTLE WA 98104 ACTUARY 197596 4 EMPLOYER CONTRIBUTIONS 525100 49153287 49153287 PARTICIPANT CONTRIBUTIONS 525100 3756548 3756548 DRUG TEST REIMBURSEMENTS 525100 67235 67235 52977070 1701586 1701586 64477757 67522106 -3044349 -3044349 -3044349 LIQUIDATED DAMAGES 900099 27308 27308 27308 51661615 53004378 0 -1342763 51110791 1231820 54284 76741 122347 1866037 80052 4509 10057 29705 DRUG TEST PROGRAM 124185 EMPLOYEE ASSISTANCE PRO 74627 PCORI TAX 27981 EMPLOYER WITHDRAWAL LIA 12540 4475 54830151 15417968 18397361 515307 405326 7414549 8487760 26104 38128 52013077 56285043 75387005 83613618 1619827 1685807 50018573 53422142 51638400 55107949 X 0 0 0 0 23748605 28505669 23748605 28505669 75387005 83613618 X -3168536 5937700 1987900 X 0 1 X 0 0 0 AMOUNTS DUE INSURANCE COMPANIES 762400 HEALTH REIMBURSEMENT ACCOUNTS (HRA) LIABILITY 15241000 CLAIMS INCURRED BUT NOT REPORTED 8741400 LAG MONTHS ELIGIBILITY COVERAGE 7600400 ACCUMULATED ELIGIBILITY CREDITS 18419700 EMPLOYER WITHDRAWAL LIABILITY 178013 SECURITY TRANSACTION PAYABLE 2479229 53422142 X 57476968 5937700 5937700 51539268 122347 122347 51661615 51468004 0 51468004 122347 3239800 3362147 54830151 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A DETERMINATION LETTER IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATED THAT THE PLAN, AS DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. 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 JUNE 30, 2024, 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 AMOUNTS DUE INSURANCE COMPANIES 2,600. CHANGE IN CLAIMS INCURRED BUT NOT REPORTED -484,600. CHANGE IN HRA LIABILITY 3,721,800. FORM 990, PART VI, SECTION A, LINE 3 THE DAY TO DAY OPERATIONS OF THE TRUST ARE CONTRACTED OUT TO A PROFESSIONAL ADMINISTRATION COMPANY, BUT THE BOARD OF TRUSTEES RETAIN ULTIMATE RESPONSIBILITY FOR THE OPERATIONS OF THE TRUST. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO THE CHAIRMAN AND THIRD PARTY ADMINISTRATOR BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE PLAN'S THIRD PARTY ADMINISTRATOR SENDS AN ANNUAL QUESTIONNAIRE TO EACH TRUSTEE REGARDING CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 18 PARTICIPANTS OF THE PLAN MAY REQUEST INFORMATION FROM THE PLAN'S THIRD PARTY ADMINISTRATOR, HOWEVER, NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART VI, SECTION C, LINE 19 PARTICIPANTS OF THE PLAN MAY REQUEST INFORMATION FROM THE PLAN'S THIRD PARTY ADMINISTRATOR, HOWEVER, NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION A TRUSTEES ARE NOT COMPENSATED BY THE HEALTH TRUST. COMPENSATION PAID TO CERTAIN TRUSTEES BY THE RELATED TRAINING TRUST IS REPORTED ON THAT TRUST'S FORM 990 FILED WITH THE IRS, AND COMPENSATION PAID TO CERTAIN TRUSTEES BY RELATED UNIONS IS REPORTED ON THOSE UNIONS' FORMS 990 FILED WITH THE IRS AND FORMS LM-2 FILED WITH OLMS. FORMS 990 ARE AVAILABLE PUBLICLY AT WWW.GUIDESTAR.ORG, AND FORMS LM-2 ARE AVAILABLE PUBLICLY AT HTTPS://WWW.DOL.GOV/AGENCIES/OLMS/PUBLIC-DISCLOSURE-ROOM. FORM 990, PART XI, LINE 9: CHANGE IN LAG MONTHS ELIGIBILITY COVERAGE 778,600. CHANGE IN ACCUMULATED ELIGIBILITY CREDITS 1,209,300. 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