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OREGON LABORERS-EMPLOYERS HEALTH AND WELFARE TRUST FUND: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
OREGON LABORERS-EMPLOYERS HEALTH AND WELFARE TRUST FUND (EIN 93-6024141)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-11-09
IRS object ID
202113139349305681
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

FieldValueIRS element (for citing)
Return2021-11-09T18:51:53-06:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN522385296PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LINDQUIST LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15000 EXECUTIVE PARKWAY SUITE 400AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94583ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN936024141EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OREGON LABORERS - EMPLOYERSBusinessNameLine1Txt
Business Name Line2HEALTH & WELFARE TR FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlOREGBusinessNameControlTxt
Phone5032825581PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112029 NE GLENN WIDING DRAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97220ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES WATTSPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone5032825581PhoneNum
Signature2021-11-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJAMESPersonFirstNm
Person LastWATTSPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES N BROWNINGPreparerPersonNm
PTINP01451906PTIN
Phone9252779100PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES WATTSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117230 NE SACRAMENTO ST 201AddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97230ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$76,611,490GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1954FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionPROVIDE HEALTH AND WELFARE BENEFITSActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$38,768,794PYProgramServiceRevenueAmt
CY Program Service Revenue$41,087,555CYProgramServiceRevenueAmt
PY Investment Income$1,933,507PYInvestmentIncomeAmt
CY Investment Income$326,829CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$40,702,301PYTotalRevenueAmt
CY Total Revenue$41,414,384CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$34,356,689PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$29,120,585CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,399,076PYOtherExpensesAmt
CY Other Expenses$2,532,715CYOtherExpensesAmt
PY Total Expenses$36,755,765PYTotalExpensesAmt
CY Total Expenses$31,653,300CYTotalExpensesAmt
PY Revenues Less Expenses$3,946,536PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$9,761,084CYRevenuesLessExpensesAmt
Total Assets BOY$32,197,514TotalAssetsBOYAmt
Total Assets EOY$41,505,382TotalAssetsEOYAmt
Total Liabilities BOY$17,067,243TotalLiabilitiesBOYAmt
Total Liabilities EOY$15,364,011TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$15,130,271NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$26,141,371NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WC EARHART COBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5032825581PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112029 NE GLENN WIDING DRAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97220ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JEFF GRITZ
TRUSTEE0.50Yes (X)$0$0$0
ZACK CULVER
TRUSTEE0.50Yes (X)$0$0$0
JAMES R WATTS
TRUSTEE0.50Yes (X)$0$0$0
KELLY DIXON
TRUSTEE0.50Yes (X)$0$0$0
BOB TIMMONS
TRUSTEE0.50Yes (X)$0$0$0
BEN NELSON
TRUSTEE0.50Yes (X)$0$0$0
SEE SCHEDULE O FOR COMPENSATION
PAID BY RELATED ORGANIZATIONS0.00Yes (X)$0$1$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
REGENCE BLUE CROSS BLUE SHIELD
100 SW MARKET STREETPORTLANDOR972015702CLAIMS ADMINISTRATION$1,376,972
WILLIAM C EARHART CO INC
PO BOX 4148PORTLANDOR97208THIRD PARTY ADMINISTRATIVE FEES$362,559
OREGON LABORERS-EMPLOYERS ADMIN LLC
12029 NE GLENN WIDING DRPORTLANDOR97220COORDINATOR EXPENSE$166,904
MILLIMAN INC
1455 SW BROADWAY ST STE 1600PORTLANDOR97201CONSULTING$144,215
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$38,246,761$38,246,761
PARTICIPANT CONTRIBUTIONS900099$1,701,104$1,701,104
PRESCRIPTION REBATES900099$1,035,016$1,035,016
MEDICARE PART D SUBSIDY900099$104,674$104,674
FieldValueIRS element (for citing)
Total Program Service Revenue$41,087,555TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$319,677TotalRevenueColumnAmt
Exclusion$319,677ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$35,204,258SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$35,197,106SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$7,152SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,152TotalRevenueColumnAmt
Exclusion$7,152ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$41,414,384TotalRevenueColumnAmt
Related Or Exempt Func Income$41,087,555RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$326,829ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$29,120,585TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$338,436TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$112,080TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$55,400TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$109,247TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,688,091TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$96,215TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$853TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$20,135TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
NAT'L HEALTH AND SAFETY$104,965
OTHER EXPENSES$7,293

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$31,653,300TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$356,221BOYAmt
EOY$501,534EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,471,263BOYAmt
EOY$3,501,089EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$875EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$17,873,788BOYAmt
EOY$26,134,009EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$10,496,242BOYAmt
EOY$11,367,875EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$32,197,514BOYAmt
EOY$41,505,382EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$357,243BOYAmt
EOY$392,011EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$16,710,000BOYAmt
EOY$14,972,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$17,067,243BOYAmt
EOY$15,364,011EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$15,130,271BOYAmt
EOY$26,141,371EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,130,271BOYAmt
EOY$26,141,371EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,197,514BOYAmt
EOY$41,505,382EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$9,761,084ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,250,016NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescCOMMON/COLLECTIVE TRUST FUNDSDesc
Book Value$11,367,875BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$11,367,875TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
ACCUMULATED ELIGIBILITY CREDITS$13,134,000
CLAIMS PAYABLE AND IBNR$1,838,000
FieldValueIRS element (for citing)
Total Liability$14,972,000TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$42,555,153TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,250,016NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,250,016RevenueNotReportedAmt
Revenue Subtotal$41,305,137RevenueSubtotalAmt
Investment Expenses Not Incld$109,247InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$109,247RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$41,414,384TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$33,282,053TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$33,282,053ExpensesSubtotalAmt
Investment Expenses Not Incld2$109,247InvestmentExpensesNotIncld2Amt
Other Expenses Not Included-$1,738,000OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$1,628,753ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$31,653,300TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF DECEMBER 31,2020, 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. THE PLAN BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2017.
PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN BENEFIT OBLIGATIONS

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE PLAN HAS CONTRACTED WITH WILLIAM C. EARHART CO., INC. TO PROVIDE DAY-TO-DAY ADMINISTRATIVE SERVICES TO THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 8BTHE BOARD OF TRUSTEES DOES NOT HAVE COMMITTEES THAT ACT ON ITS BEHALF.
FORM 990, PART VI, SECTION B, LINE 11BALL MEMBERS OF THE BOARD OF TRUSTEES REVIEWED THE FORM 990 PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION A, LINE 1ATRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITONAL INFORMATION, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, WILLIAM C. EARHART. CO.
FORM 990, PART XII , LINE 2C:THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE ANNUAL AUDIT AND FOR SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
OREGON LABORERS - EMPLOYERS PENSION PLAN
12029 NE GLENN WIDING DRPORTLANDOR97220936075363TO PROVIDE PENSION BENEFITSOR501(A)N/AN/A0
OREGON LABORERS-EMPLOYERS DEFINED CONTRIBUTION AND 401(K) PLAN
12029 NE GLENN WIDING DRPORTLANDOR97220276434385TO PROVIDE PENSION BENEFITSOR501(A)N/AN/A0
OREGON AND SOUTHERN IDAHO LABORERS - EMPLOYERS TRAINING TRUST
12029 NE GLENN WIDING DRPORTLANDOR97220204626312TO PROVIDE TRAINING BENEFITSOR501(C)3N/AN/A0
OREGON AND SOUTHERN IDAHO DISTRICT COUNCIL OF LABORERS
17230 NE SACRAMENTO ST 201PORTLANDOR97230930144236LABOR ORGANIZATIONOR501(C)5N/AN/A0
LABORERS INTERNATIONAL UNION LOCAL 483
1125 SE MADISON ST SUITE 206PORTLANDOR97214930169132LABOR ORGANIZATIONOR501(C)5N/AN/A0
LABORERS LOCAL 737
17230 NE SACRAMENTO ST 201PORTLANDOR97230474408911LABOR ORGANIZATIONOR501(C)5N/AN/A0
LABORERS UNION LOCAL 155
465 W 17TH STIDAHO FALLSID83402820411490LABOR ORGANIZATIONID501(C)5N/AN/A0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1OREGON LABORERS ADMINISTRATIVE LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line112029 NE GLENN WIDING DRAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97220ZIPCd
FieldValueIRS element (for citing)
EIN830431313EIN
Primary ActivitiesADMINISTRATIVE SERVICESPrimaryActivitiesTxt
Legal Domicile StateORLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NA - THERE ARE 3 EQUAL PARTNERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Predominant Income TypeRELATEDPredominantIncomeTypeTxt
Share Of Total Income$139,944ShareOfTotalIncomeAmt
Disproportionate Allocations0DisproportionateAllocationsInd
General Or Managing Partner0GeneralOrManagingPartnerInd
Ownership0.33330OwnershipPct
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1OREGON LABORERS ADMINISTRATIVE LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeMTransactionTypeTxt
Involved$166,904InvolvedAmt
Method Of Amount DeterminationOBTAINED FROM THE PLAN'S RECORDS.MethodOfAmountDeterminationTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEUDLE R - IDENTIFICATION OF RELATED ORGANIZATIONS:FormAndLineReferenceDesc
ExplanationTHE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF DECEMBER 31, 2020, THERE ARE APPROXIMATELY 272 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 PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. 3 KINGS ENVIRONMENTAL INC A & L EXCAVATION LLC A B UTILITY CONTRACTORS A C SCHOMMER & SONS INC A&D FLAGGING LLC ACCURATE CONCRETE CUTTING ACME CONCRETE PAVING INC ACME PAVING A-CORE OF IDAHO ADEN MASONRY INC ADVANCED TECHNOLOGY GROUP ALCANTAR & ASSOCIATES ALL SAFE FLAGGING ALLIED FENCE & SECURITY AMERICAN CIVIL CONSTRUTORS ANDERSEN STRUCTURES LLC ANKER CONSTRUCTORS LLC ANNING JOHNSON COMPANY APOLLO INC APOLLO MECHANICAL ARMADILLO BORING, INC. ASSOC. PIPE LINE CONT. INC AZURI CONSTRUCTION INC B & B TILE & MASONRY B.P.W BANZER CONSTRUCTION BARIN CONSTRUCTION GROUP BASELINE INDUSTRIAL CONST BEDROCK COMMERCIAL CONCRETE CUTTING BFC DIVERSIFIED LLC BLATTNER ENERGEY INC BMWC CONSTRUCTORS INC BOB BARKER BOUTEN CONSTRUCTION CO BRATTON MASONRY INC BROTHERS PIPELINE BROTHERTON CORPORATION BWXT SERVICES INC C & H CONSTRUCTION C & W EXCAVATION LLC CAROTHERS CONSTRUCTION, INC CARTER & CO INC CASCADE ACOUSTICS INC CASTLE MASONRY & RESTORATION LLC CERTAINTEED CH MURPHY INC CHAMPION CONCRETE CHICK OF ALL TRADES LLC CITY OF PRINEVILLE CITY OF PRINEVILLE RAIL CITY OF UNION CITY OF WOOD VILLAGE CLARITY CONSTRUCTION INC. COFFMAN EXCAVATION COLAS CONSTRUCTION COLUMBIA RIVER CONTRACTOR COLUMBIA STONE INC COLVICO, INC CONCO - GONSALVES & SANTU CONDON-JOHNSON & ASSOC IN CONTECH SERVICES INC CONWAY CONSTRUCTION CO CORAL CONSTRUCTION CO CPI ACQUISITIONS LLC CRC ENTERPRISES LLC CRJ CONSTRUCTION CO DALE HUFFAKER TRUCK & BACKHOE LLC DAVIDSONS MASONRY INC DAY & ZIMMERMANN NPS DBM CONTRACTORS INC DEBCO CONSTRUCTION DELHUR INDUSTRIES INC DEPATCO, INC/ SUNROC DESERT PEAK GENERAL CONTRACTORS LLC DEWITT CONSTRUCTION DIRT & AGGREGATE INTRCHG DISTRICT COUNCIL OF LABOR DPR CONSTRUCTION, A GENERAL PARTNER DRENNON CONSTRUCTION DUN TRANSPORTATION & STRINGING DYK INCORPORATED DYKON BLASTING CORP. EAGLE ROCK TIMBER EMERICK CONSTRUCTION COMP EMERY & SONS CONSTRUCTION ENTERPRISE NORTHWEST INC. ESTECH,LLC EXTREME EXCAVATING INC F D THOMAS INC FAISON CONSTRUCTION FINE LINE CONCRETE CUTTIN FINISH LINE CONCRETE CUTT FIVE RIVERS CONST INC FLUOR IDAHO LLC FORTIS CONST FRED SHEARER & SONS INC FULCRUM CONSTRUCTION GAGNON CONSTRUCTION CO. GBC STRUCTURES LLC GONZALES BORING & TUNNEL GOODFELLOW BROS LLC GOODMAN & MEHLENBACHER GRANITE CONSTRUCTION CO GUY NIELSON CO GYM TEK, INC HANGING H COMPANIES HARDER MECHANICAL CONTRAC HAWAII LABORERS RECIP HDD COMPANY HI-TECH ROCKFALL SYSTEMS HOFFMAN STRUCTURES INC HOLLAND CO HOWARD S WRIGHT, A BALFOU IDAHO/OREGON TRAINING TR INDUSTRIAL CONCRETE LLC INFRASOURCE CONST INTERCON CONSTRUCTION INTERIOR/EXTERIOR SPECIALIST INTERMECH INC INTERMECH-IDAHO FALLS DIV IRS ENVIRONMENTAL OF PORTLAND J & S MASONRY J E DUNN CONSTRUCTION CO J H KELLY PLUMBING & HTG J R MERIT INC JAL CONSTRUCTION JEFF CARTER CONSTRUCTION JEFFERSON COUNTY JENSEN DRILLING CO JOHNSON CONTRACTING CO JOHNSON ROCK PRODUCTS JT THORPE & SONS INC K BARRIER LLC KELLER NORTH AMERICAN, INC KIEWIT INFRASTRUCTURE WES KINNAN ENGINEERING, INC L R L CONSTRUCTION CO LABORERS LOCAL 155 LABORERS LOCAL 483 LABORERS LOCAL 737 LABORERS LOCAL 785 FUNDS NEW YORK LABORERS WELFARE OF MONTANA LAKESIDE INDUSTRIES LARUSSO CONCRETE CO INC LASKEY CLIFTON CORP LEASE CRUTCHER LEWIS LEGACY CONTRACTING INC LOY CLARK PIPELINE CO LTM COAST DIV KNIFE RIV LTM MEDFORD DIV KNIFE RIV LTM ROSEBURG PAVING CO LYDIG CONSTRUCTION INC M A MORTENSON COMPANY M B STRUCTURES M J HUGHES CONSTRUCTION MARION CONSTRUCTION MCDONALD EXCAVATING INC. MCDOWELL NW INC MCKINSTRY CO LLC MICHELS CORPORATION MICHELS FOUNDATIONS MICHELS PIPELINE MICKELSEN CONSTRUCTION MIKE RUSSELL CONSTRUCTION MILNE MASONRY INC MODERN DRYWALL, INC MT CALVARY NAES POWER CONT PMRI DIVI NATT MCDOUGALL CO NETCOMPLIANCE ENVIRONMENT NEVADA INCOMING RECIPROCI NORKOTE OF WASHINGTON LLC NORTH WIND CONSTRUCTION SRVCS NORTHERN CA LABORERS RECP NORTHSTAR CG,LP NORTHWEST METAL FAB NORTHWEST METAL FAB &PIPE NORTHWEST REGION ORGANIZ NW LABORERS EMP HEALTH TR NW SCAFFOLD SERVICE O'NEILL CONSTRUCTION GR OREGON LABORERS COORDINAT OREGON MAINLINE PAVING LL OREGON/IDAHO TRAINING TRU P & C CONSTRUCTION P.C.R. INC PACIFIC FOUNDATION INC PACIFIC NW ENVIRONMENTAL PALADENI CONCRETE INC PENCE/KELLY CONSTRUCTION PENHALL COMPANY PERFORMANCE ABATEMENT SER PERFORMANCE CONTRACTING I PERLO STRUCTURES LLC PHENIX CONSTRUCTION CO., LLC. PLATINUM INDUSTRIAL PORT OF PORTLAND PRECISION PIPELINE, INC PRECISION PIPELINE, LLC PRICE GREGORY INTERNATION QUANTUM ASSETS & CONSULTING LLC R & R GENERAL CONTRACTORS RAIMORE CONSTRUCTION LLC RAWHIDE EXCAVATING INC. RDF BUILDERS CO RESOLUTE CONSTRUCTION, LLC RIO UNDERGROUND CONST LLC RIVERBEND CONSTRUCTION RIVERS WEST CONSTRUCTION RIVERVIEW CEMETERY ASSOC ROCKFORD CORP ROGERS ADMINISTRATION INC ROLLING PLAINS CONSTRUCTI ROSE CITY CEMETERY ROSEBURG FOREST PRODUCTS ROSS ISLAND SAND & GRAVEL ROSS-BRANDT ELECTRIC INC. S & B JAMES CONST CO SACRAMENTO DRILLING, INC SAFWAY SERVICES LLC SAK BUILDERS SCAFFOLD ERECTORS INC SDB CONTRACTING SERVICES SERVICE MASTER BUILDING SRVCS SHAMROCK PAVING INC SHAMROCK TRAFFIC, INC SKANSKA USA BLDG INC SNELSON COMPANIES SOUTHERN CA LABORERS HW/P ST JOSEPH'S PRECISION PRE STACY & WITBECK INC STEBBINS ENGINEERING CORP STELLAR J CONSTRUCTION SUNROC CONSR CO INC SUPERIOR FENCE SUPERIOR GUNITE SUULUTAAQ INC SWINERTON BUILDERS TEUFEL NURSERY INC TGC STRUCTURAL THE BOLDT CO. THE CITY OF AMITY THE CITY OF DRAIN THE GRANT CO INC TITAN UTILITIES LLC TOTAL TRAFFIC CONTROL, INC TOWN & COUNRY FENCE CO TRUEBECK CONSTRUCTION INC TURNER CONSTRUCTION CO U.S. PIPELINE UNITED PIPING, INC. UPS INDUSTRIAL SERV. UWD PREBUILD, INC VAN LOM CONCRETE VAUGHN ENVIRONMENTAL, INC VIGOR MARINE VIGOR-METAL TRADES VIKING ENGINEERING & CONS WALDRON & SONS INC WARD HENSHAW CONST CO INC WEITMAN EXCAVATION WESTERN CONSTRUCTION INC WESTERN PARTITIONS INC WFJ JANITORIAL SERVICES WHITAKER/ELLIS BUILDERS WILDISH BUILDING CO WILDISH CONSTRUCTION CO WILDISH STANDARD PAVING C WOLVERINE CANYON CONSTRUC YALE CREEK INC ZANA CONSTRUCTION ZAVALA CORPORATION INCExplanationTxt