2021-04-13T11:03:56-05:00 2020-05-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2019-06-01 816009559 MONTANA OPERATING ENG CONST & MINING INDUSTRY HEALTH & SECURITY TRUST MONT 5095345625 111 W CATALDO NO 220 SPOKANE WA 99201 STEVE GROSS TRUSTEE 4097275300 2021-04-13 1 PAUL ANASTASI P00395796 5093230272 2021-04-13 2019 2022-09-23 18:48:47Z STEVE GROSS 1001 RIVER DR N GREAT FALLS MT 59401 21961366 0 X N/A X 1959 MT TO PROVIDE ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH AND DISMEMBEREMENT BENEFITS. 6 6 0 6 0 0 0 0 14210143 13277761 327687 265929 0 5330 14537830 13549020 0 0 13284746 12080335 0 0 0 0 0 433924 415922 13718670 12496257 819160 1052763 13743071 14402252 6899032 5914099 6844039 8488153 TO PROVIDE ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH AND DISMEMBEREMENT BENEFITS. 0 0 PROVIDED PARTICIPANTS WITH ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH & DISMEMBEREMENT BENEFITS. 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X ZENITH AMERICAN SOLUTIONS INC 5095345625 111 W CATALDO SUITE 220 SPOKANE WA 99201 X STEVE GROSS TRUSTEE 1.00 0.00 X 0 0 0 MIKE JOHNSON TRUSTEE 1.00 0.00 X 0 0 0 JIM KEANE TRUSTEE 1.00 0.00 X 0 0 0 KEVIN MURPHY TRUSTEE 1.00 0.00 X 0 0 0 KYLE SCHELLINGER TRUSTEE 1.00 0.00 X 0 0 0 DOUG GOODHEART TRUSTEE 1.00 0.00 X 0 0 0 0 0 0 0 0 0 0 ZENITH AMERICAN SOLUTIONS INC PO BOX 5434 SPOKANE WA 98205 THIRD PARTY ADMINISTRATOR 160777 1 EMPLOYER CONTRIBUTIONS 525100 12966461 12966461 EMPLOYEE CONTRIBUTIONS 525100 311300 311300 13277761 274329 274329 8403946 8412346 -8400 -8400 -8400 OTHER INCOME 525100 5330 5330 5330 13549020 13283091 0 265929 12080335 184287 24600 41726 50011 65500 18232 16732 10759 PCORI FEES 4075 12496257 1106319 1768423 2330934 775996 1344059 1057180 9843 9843 8951916 10790810 13743071 14402252 5028 17392 213399 20006 6680605 5876701 6899032 5914099 X 0 0 0 0 6844039 8488153 6844039 8488153 13743071 14402252 X 1052763 337351 254000 X 0 1 X 1 0 0 CLAIMS PAYABLE 1438701 ESTIMATED CLAIMS IBNR 250000 ESTIMATED LIABILITY FOR FUTURE BENEFITS 4188000 5876701 X 13836360 337351 337351 13499009 50011 50011 13549020 12996150 0 12996150 50011 -549904 -499893 12496257 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC), AND ACCORDINGLY, THE PLAN'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) IN FEBRUARY 1962. THE ADMINISTRATOR AND COUNSEL BELIEVE THAT THE PLAN, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. THEREFORE, THEY BELIEVE THAT THE PLAN IS QUALIFIED AND THE RELATED TRUST IS TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE PLAN'S FINANCIAL STATEMENTS. 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 MAY 31, 2020 AND 2019, 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 CLAIMS PAYABLE -179,904. CHANGE IN ESTIMATED CLAIMS IBNR -370,000. FORM 990, PART VI, SECTION A, LINE 3 THE DAY TO DAY OPERATIONS OF THE PLAN ARE MANAGED BY ZENITH AMERICAN SOLUTIONS, INC. A THIRD PARTY ADMINISTRATOR FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 RETURN (THE RETURN) IS SENT TO THE CHAIRMAN PRIOR TO FILING. THE RETURN IS REVIEWED, THEN PRESENTED AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY REQUIRES THE TRUST OFFICE TO DISTRIBUTE A QUESTIONNAIRE TO FIDUCIARIES OF THE PLAN IN CONJUNCTION WITH THE ANNUAL AUDIT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST VIA MAIL OR TELEPHONE AT (509)-534-5625. FORM 990, PART XI, LINE 9: CHANGE IN ACCUMULATED ELIGIBILITY CREDITS 254,000. ANACONDA SCHOOL DISTRICT #10 CONTRIBUTING EMPLOYER 0 BUTTE SCHOOL DISTRICT #1 CONTRIBUTING EMPLOYER 0 H&W WELFARE TRUST CO LOCAL 9 CONTRIBUTING EMPLOYER 0 I U O E -A G C JOINT CONTRIBUTING EMPLOYER 0 IUOE LOCAL UNION 3 CONTRIBUTING EMPLOYER 0 IUOE LOCAL UNION 49 CONTRIBUTING EMPLOYER 0 MONTANA STATE AFL CIO CONTRIBUTING EMPLOYER 0 OPERATING ENGINEERS LOCAL #400 CONTRIBUTING EMPLOYER 0 PIPELINE EMPLOYERS TRUST FUND CONTRIBUTING EMPLOYER 0 WA-ID OPERATING ENGINEERS #370 CONTRIBUTING EMPLOYER 0 ABERCROMBIE PIPELINE SERVICES CONTRIBUTING EMPLOYER 0 0 COP CONSTRUCTION LLC CONTRIBUTING EMPLOYER 0 0 DAVIS EXCAVATION LLC CONTRIBUTING EMPLOYER 0 0 HANGING H COMPANIES CONTRIBUTING EMPLOYER 0 0 INFRA SOURCE CONSTRUCTION LLC CONTRIBUTING EMPLOYER 0 0 JACKSON UTILITIES LLC CONTRIBUTING EMPLOYER 0 0 JEFFERY CONTRACTING CONTRIBUTING EMPLOYER 0 0 MILE HIGH EXCAVATING LLC CONTRIBUTING EMPLOYER 0 0 MINNESOTA LIMITED LLC CONTRIBUTING EMPLOYER 0 0 MOUNTAIN CRANE SERVICES CONTRIBUTING EMPLOYER 0 0 RACHEL CONTRACTING CONTRIBUTING EMPLOYER 0 0 RMS CRANES CONTRIBUTING EMPLOYER 0 0 STRONG'S CRANE SALES & REPAIR CONTRIBUTING EMPLOYER 0 0 SWANK ENTERPRISES CONTRIBUTING EMPLOYER 0 0 TRENCHLESS CONSTRUCTION CONTRIBUTING EMPLOYER 0 0 VEOLIA WATER NORTH AMERICA CONTRIBUTING EMPLOYER 0 0 WASLEY EXCAVATING LLC CONTRIBUTING EMPLOYER 0 0 WELD TECH CONTRIBUTING EMPLOYER 0 0 WESTMORELAND ABSALOKA MINING CONTRIBUTING EMPLOYER 0 0 WESTMORELAND ROSEBUD MINING CONTRIBUTING EMPLOYER 0 0 ADVANCED GEOSOLUTIONS INC CONTRIBUTING EMPLOYER 0 BIGGE CRANE AND RIGGING CO CONTRIBUTING EMPLOYER 0 CORVAL CONSTRUCTORS INC CONTRIBUTING EMPLOYER 0 D & G CRANE SERVICE CONTRIBUTING EMPLOYER 0 DELHUR INDUSTRIES CONTRIBUTING EMPLOYER 0 DUN TRANSPORT CONTRIBUTING EMPLOYER 0 ED BOLAND CONSTRUCTION CONTRIBUTING EMPLOYER 0 FOUR STAR CONSTRUCTION CONTRIBUTING EMPLOYER 0 GARCO CONSTRUCTION CONTRIBUTING EMPLOYER 0 GRANITE CONSTRUCTION CO INC CONTRIBUTING EMPLOYER 0 GRAYMONT WESTERN US INC CONTRIBUTING EMPLOYER 0 H & H CONTRACTING INC CONTRIBUTING EMPLOYER 0 HDD COMPANY CONTRIBUTING EMPLOYER 0 HOFFMAN EXCAVATING CONTRIBUTING EMPLOYER 0 HOGAN CORPORATION SERVICES CONTRIBUTING EMPLOYER 0 HOLLOW CONTRACTING CONTRIBUTING EMPLOYER 0 HUNTER BROTHERS INC CONTRIBUTING EMPLOYER 0 INDUSTRIAL TECHNOLOGIES CORP CONTRIBUTING EMPLOYER 0 JACOBS INDUSTRIAL SERVICES INC CONTRIBUTING EMPLOYER 0 JDM CONSTRUCTION SERVICES CO CONTRIBUTING EMPLOYER 0 JIM GILMAN EXCAVATING CONTRIBUTING EMPLOYER 0 JOHNSON CONSTRUCTION CONTRIBUTING EMPLOYER 0 KNIFE RIVER JTL GROUP CONTRIBUTING EMPLOYER 0 M A MORTENSON COMPANY CONTRIBUTING EMPLOYER 0 MICHELS CORPORATION CONTRIBUTING EMPLOYER 0 MOUNTAIN WEST HOLDING COMPANY CONTRIBUTING EMPLOYER 0 NAES POWER CONTRACTORS PMPI CONTRIBUTING EMPLOYER 0 OFTEDAL CONSTRUCTION INC CONTRIBUTING EMPLOYER 0 OPERATING ENGINEERS JOB CORP CONTRIBUTING EMPLOYER 0 PE BEN CONTRIBUTING EMPLOYER 0 PUMCO CONTRIBUTING EMPLOYER 0 SAGEBRUSH INDUSTRIES INC CONTRIBUTING EMPLOYER 0 SARENS USA INC CONTRIBUTING EMPLOYER 0 SCHELLINGER CONSTRUCTION CO CONTRIBUTING EMPLOYER 0 SCHNELL EXCAVATING CONTRIBUTING EMPLOYER 0 SLETTEN CONSTRUCTION CO CONTRIBUTING EMPLOYER 0 SOUTHERN OPERATORS HEALTH FUND CONTRIBUTING EMPLOYER 0 SOWLES CO CONTRIBUTING EMPLOYER 0 STAR SERVICE INC CONTRIBUTING EMPLOYER 0 TAMIETTI CONSTRUCTION CO CONTRIBUTING EMPLOYER 0 UNITED PIPING INC CONTRIBUTING EMPLOYER 0 WESTMORELAND SAVAGE MINING CONTRIBUTING EMPLOYER 0 WICKENS CONSTRUCTION INC CONTRIBUTING EMPLOYER 0 ZEMLJAK EXCAVATING INC CONTRIBUTING EMPLOYER 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 CONTRIBUTIONS FROM RELATED TAX-EXEMPT ORGANIZAIONTS S 552317 CASH CONTRIBUTIONS FROM RELATED PARTNERSHIPS S 7780421 CASH CONTRIBUTIONS FROM RELATED CORPORATIONS S 4116518 CASH