2021-02-08T08:21:21-06:00 2020-03-31 450250958 Eide Bailly LLP 401 N 31st St Ste 1120 Billings MT 591011281 990 2019-04-01 810449239 Montana Contractors' Association Health Care Trust MONT 4062569910 PO Box 30177 Billings MT 59107 Vickie Tischendorf Chairperson 4062569910 2021-01-25 1 John C Hauck CPA P00279985 4068962400 2021-01-18 2019 2022-09-23 18:48:47Z Vickie Tischendorf PO Box 30177 Billings MT 59107 41345218 0 X www.mcatrusts.org X 1988 MT Provided medical, dental, vision, short-term disability (employee only), life accidental death (Continued from Page 1) and dismemberment benefits to Plan Participants. 9 9 0 10 980509 836929 0 0 34926483 40364709 881678 980509 0 0 35808161 41345218 0 0 32831917 38331732 0 0 0 0 0 5593636 5382375 38425553 43714107 -2617392 -2368889 35148188 31465980 1305439 1044486 33842749 30421494 Provide Medical, Dental, Vision, Short-term Disability (employee only), Life Insurance and AD&D Benefits to Plan Participants. 0 0 Provided medical, dental, vision, short-term disability (employee only), life insurance and AD&D benefits to 6,253 Plan Participants. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 0 1 1 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 0 1 0 0 0 X Andrew J Tri 4062569910 404 N 31st Street Ste 227 Billings MT 59101 X X Martell Hilderbrand General Counsel 30.00 30.00 X 87225 87225 52632 Eugene Schadt Executive Director 20.00 20.00 X 77750 77750 37635 Vickie Tischendorf Chairperson 1.00 X X 0 0 0 Spencer Walsh Past Chairperson 1.00 X X 0 0 0 Bill Simmel Treasurer 1.00 X X 0 0 0 Lonnie Anderson Secretary 1.00 X X 0 0 0 Allan Frankl Trustee 1.00 X 0 0 0 Kerry Gray Trustee 1.00 X 0 0 0 Jim Berve Trustee 1.00 X 0 0 0 Tim Robertson Trustee 1.00 X 0 0 0 Dave Zinke Trustee 1.00 X 0 0 0 164975 164975 90267 0 0 1 0 Allegiance Benefit Plan Management PO Box 3018 Missoula MT 598063018 Administrative claim fees 1347667 MCA Trusts Administrative Office PO Box 30177 Billings MT 59107 Service fees 600340 Thulin Benefits Law PLLC PO Box 52861 Bellevue WA 98015 Legal Fees 198173 Navitus Health Solutions 2601 West Beltline Madison WI 53713 Administrative Claim Fees 187067 4 Employer Contributions 525100 40136722 40136722 Ltd. Continuation of Coverage 525100 227987 227987 40364709 717402 717402 263107 0 263107 263107 263107 41345218 40364709 980509 0 38331732 704762 179337 88500 81398 91875 50087 14822 7806 Insurance Co Premiums 2597886 Claims Management 1504443 Income Tax Expense 43974 ACA Fees 17485 43714107 4339635 2577895 882278 1044964 74109 59287 29643 14822 29896632 27828299 35148188 31465980 123439 124088 1182000 920398 1305439 1044486 X 0 0 0 0 33842749 30421494 33842749 30421494 35148188 31465980 -2368889 -1052366 0 X X 0 1 X 0 0 74109 59287 14822 14822 Deferred Tax Liability 901000 Income tax payable 19398 920398 X 40211454 -1052366 -81398 -1133764 41345218 0 41345218 43632709 0 43632709 81398 81398 43714107 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 -81,398. 0 0 0 Martell Hilderbrand General Counsel 87225 87225 0 0 0 0 12450 26982 600 12600 100275 126807 0 0 Eugene Schadt Executive Director 77750 77750 0 0 0 0 6385 19250 0 12000 84135 109000 0 0 Part I, Line 3 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 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. 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) Line 7 Montana Contractors Association 0 Bullock Contracting LLC Casino Creek Central Electric Century Construction Dick Anderson Construction Dick Irvin Trucking Doeden Construction Donaldson Brothers Eckart Trucking Fisher Construction Frontier West Hammerquist Casalegno Inc Highway Specialties Inc J & J Custom Construction Inc J & J Excavating and Trucking Inc Jackson Contractor Group Knife River Knife River - Wyoming LS Ready Mix M & D Construction Martel Construction Montana Contractors Association Trust Montana Contractors Compensation Fund Missouri River Contractors LLC Montana Lines MRTE Inc Neal Structural Repair LLC Pavement Maintenance Solutions Inc PEC Inc Pioneer Concrete PJSG Inc Pyramid Cabinet Shop Inc RE Miller & Sons Riverside Contracting SK Construction Sandry Construction Shumaker Trucking Sime Construction Sirius Construction Steel Etc LLP Swank Enterprises T Bend Construction Talcott Construction Inc TMC Inc Treasure State Concrete Treasure State Construction United Properties Inc United Materials of Great Falls Van Dyken Drilling Wadsworth Companies Western Interstate 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1