2021-08-26T11:07:41-05:00 2020-12-31 410746749 CLIFTONLARSONALLEN LLP 8101 WEST GRANDRIDGE BLVD SUITE 130 KENNEWICK WA 99336 990 2020-01-01 916030747 TIMBER PRODUCTS MANUFACTURERS TRUST TIMB 5095354646 951 E 3RD AVE SPOKANE WA 99202 RICHARD A MOLENDA CHAIRMAN, BOARD OF TRUSTEES 5095354646 2021-08-23 1 RICHARD MOLENDA 999009999 EMILY MCCANN P01759947 5097351561 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z RICHARD A MOLENDA 951 E 3RD AVE SPOKANE WA 99202 68479491 0 X N/A X 1960 WA TO PROVIDE HEALTH CARE BENEFITS 8 0 0 8 0 0 0 0 42014568 49949844 293085 308229 0 0 42307653 50258073 0 0 33706668 38509629 0 0 0 0 0 5053638 6141916 38760306 44651545 3547347 5606528 20224026 26516347 4139871 4522223 16084155 21994124 TO PROVIDE AND MAINTAIN, THROUGH SELF-INSURANCE AND/OR BY ISSUED POLICIES, HEALTH CARE BENEFITS TO THE EMPLOYEES OF THE PARTICIPATING EMPLOYERS AND THE EMPLOYEES' QUALIFIED DEPENDENTS. 0 0 THE TRUST WAS ESTABLISHED TO PROVIDE AND MAINTAIN A PROGRAM OF HEALTH & WELFARE BENEFITS CONSTITUTING AN "EMPLOYEE WELFARE BENEFIT PLAN" FOR THE EXCLUSIVE BENEFIT OF EMPLOYEES OF PARTICIPATING EMPLOYERS OF THE TIMBER PRODUCTS MANUFACTURERS ASSOCIATION, AND THOSE EMPLOYEES' COVERED DEPENDENTS. 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 5 0 0 0 0 0 0 0 0 0 0 X 8 0 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 X JOLENE SKJOTHAUG 5095354646 951 E 3RD AVE SPOKANE WA 99202 X RICHARD A MOLENDA CHAIRMAN 5.00 X X 0 0 0 J MICHAEL CLEMENTS VICE CHAIRMAN 5.00 X X 0 0 0 WENDY DALRYMPLE TRUSTEE 2.00 X 0 0 0 ALLEN DYKES TRUSTEE 2.00 X 0 0 0 TALIA HECK TRUSTEE 2.00 X 0 0 0 LARRY SCHMEDDING JR TRUSTEE 2.00 X 0 0 0 ANDREW TOMLINSON TRUSTEE 2.00 X 0 0 0 ADRIENNE TORRE TRUSTEE 2.00 X 0 0 0 0 0 0 0 0 0 0 PREMERA BLUE CROSS PO BOX 91060 SEATTLE WA 98111 PREFERRED PROVIDER NETWORK/CLAIMS PROCES 2290405 TIMBER PRODUCTS MANUFACTURERS ASSOCIATIO 951 E 3RD AVE SPOKANE WA 99202 TRUST ADMINISTRATION 772474 CORKERY & JONES BENEFITS INC 818 W RIVERSIDE AVE STE 800 SPOKANE WA 99201 BENEFITS CONSULTANT/BROKER COMMISSIONS 262740 DELTA DENTAL PO BOX 84885 SEATTLE WA 98124 PREFERRED PROVIDER NETWORK/CLAIMS PROCES 142783 AW REHN & ASSOCIATES 1322 N POST ST SPOKANE WA 99201 THIRD-PARTY BILLING ADMINISTRATION 122984 6 EMPLOYER CONTRIBUTIONS 525100 49602734 49602734 PARTICIPANT CONTRIBUTIONS 525100 290619 290619 LATE FEES 525100 56491 56491 49949844 307225 307225 18222422 18221418 1004 1004 1004 50258073 49949844 0 308229 38509629 5200084 24000 29698 60920 54169 9080 6136 16638 TAXES AND FEES 737651 LICENSE EXPENSE 3540 44651545 6660162 7713868 1380486 1277230 853734 834580 0 15000 11329644 16675669 20224026 26516347 165121 259934 150152 50828 3824598 4211461 4139871 4522223 X 0 0 0 0 16084155 21994124 16084155 21994124 20224026 26516347 5606528 303441 0 X X 0 1 X 1 0 0 CLAIMS INCURRED BUT NOT REPORTED 4211461 4211461 X 50500594 303441 303441 50197153 60920 60920 50258073 44203762 0 44203762 60920 386863 447783 44651545 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 POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS OR EXAMINATIONS BY VARIOUS REGULATORY JURISDICTIONS. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN CLAIMS INCURRED BUT NOT REPORTED 386,863. FORM 990, PART VI, SECTION A, LINE 3 THE DAY-TO-DAY OPERATIONS OF THE TRUST ARE SUPERVISED BY A BENEFITS DIRECTOR WHO REPORTS TO THE TPM ASSOCIATION PRESIDENT AND PROVIDES REGULAR COMMUNICATION TO THE BOARD OF TRUSTEES. ADDITIONALLY, THE TRUST HAS RETAINED THE SERVICES OF OUTSIDE CONTRACT SERVICE PROVIDERS TO PROVIDE CLAIMS PROCESSING, CASE MANAGEMENT, AND OTHER ADMINISTRATIVE SERVICES. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES IN THE PLAN DOCUMENT AUTHORIZED BY THE BOARD OF TRUSTEES OF THIS TRUST MUST BE APPROVED BY THE SPONSOR, TIMBER PRODUCTS MANUFACTURERS INC. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 AND SCHEDULES WERE PREPARED UNDER THE GUIDANCE OF THE TRUST'S BENEFITS DIRECTOR BY THE INDEPENDENT ACCOUNTING FIRM CLIFTONLARSONALLEN LLP. DRAFT COPIES OF THE FEDERAL FORM 990 AND SCHEDULES WERE FIRST PROVIDED TO THE BENEFITS DIRECTOR, WHO REVIEWED THE FORM 990 AND SCHEDULES FOR ACCURACY AND COMPLETENESS. ANY QUESTIONS, CONCERNS OR ISSUES RAISED BY THE HEALTH PLAN DIRECTOR WERE ADDRESSED AND ANY NECESSARY REVISIONS WERE MADE TO THE FEDERAL FORM 990 AND SCHEDULES. THE REVISED FEDERAL FORM 990 AND SCHEDULES WERE THEN PROVIDED TO THE BOARD OF TRUSTEES FOR ITS REVIEW. ANY ADDITIONAL QUESTIONS, CONCERNS OR ISSUES RAISED BY THE BOARD OF TRUSTEES WERE ADDRESSED AND ANY NECESSARY REVISIONS WERE MADE TO THE FEDERAL FORM 990 AND SCHEDULES. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES, SERVICE PROVIDERS, THIRD-PARTY ADMINISTRATORS, OR ANY OTHER PERSON HAVING RESPONSIBILITY FOR THE MANAGEMENT OR ADMINISTRATION OF THE TRUST'S FINANCES, INVESTMENTS, OR OTHER PROPRIETARY INFORMATION CONCERNING THE TRUST ARE CONSIDERED INTERESTED PERSONS. AN INTERESTED PERSON IS UNDER CONTINUING OBLIGATION TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST TO THE BOARD OF TRUSTEES AS SOON AS IT IS KNOWN OR REASONABLY SHOULD BE KNOWN. THE INTERESTED PERSON IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES WHEN CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL, PROFESSIONAL, OR PERSONAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE LEAVES THE TRUSTEES MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS CONSIDERED. IF THE DISINTERESTED TRUSTEES DETERMINE A CONFLICT OF INTEREST EXISTS, THE CHAIRMAN OF THE BOARD, IF APPROPRIATE, APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILLIGENCE, THE TRUSTEES DETERMINE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT WITH A PERSON THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE DETERMINES BY MAJORITY VOTE OF DISINTERESTED TRUSTEES WHETHER THE TRANSACTION AGREEMENT OR ARRANGEMENT IS IN THE BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION THE TRUSTEES MAKE A DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION AGREEMENT OR ARRANGEMENT. THE MINUTES OF THE MEETING REFLECT THE CONFLICT DISCLOSURE WAS MADE TO THE BOARD, THE VOTE TAKEN AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION BY THE INTERESTED PARTY. WHENEVER POSSIBLE, THE MINUTES SHOULD FRAME THE DECISION OF THE BOARD IN SUCH A WAY TO PROVIDE GUIDANCE FOR CONSIDERATION FOR FUTURE CONFLICT OF INTEREST SITUATIONS. TO ENSURE THE TRUST OPERATES IN A MANNER CONSISTENT WITH ITS TAX-EXEMPT PURPOSE AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, THE BOARD OF TRUSTEES CONDUCTS PERIODIC REVIEWS. THE PERIODIC REVIEWS INCLUDE, AT A MINIMUM, THE FOLLOWING SUBJECTS: WHETHER CONTRACTUAL ARRANGEMENTS WITH SERVICE PROVIDERS AND SERVICES PROVIDED ARE REASONABLE, BASED ON COMPETENT MARKET SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH NEGOTIATIONS. WHETHER CONTRACTUAL ARRANGEMENTS WITH SERVICE PROVIDERS AND ARRANGEMENTS WITH OTHER ORGANIZATIONS CONFORM TO WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER TAX-EXEMPT PURPOSES, AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT, OR IN AN EXCESS BENEFIT TRANSACTION. WHETHER ANY TRANSACTION CONDUCTED BY THE TRUST DURING THE REVIEW PERIOD INVOLVES OR COULD POSSIBLY GIVE RISE TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE TRUST HAS NO COMPENSATED MANAGEMENT OFFICIALS, OFFICERS, OR KEY EMPLOYEES. IF THE ORGANIZATION HAD SUCH COMPENSATED INDIVIDUALS, POLICIES AND PROCEDURES WOULD BE DEVELOPED TO DETERMINE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FEDERAL FORM 990 AND SCHEDULES ARE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST SENT TO THE SPONSOR OF THE TRUST, TIMBER PRODUCTS MANUFACTURERS INC, 951 E 3RD AVE, SPOKANE, WA 99202. FORM 990, PART XII, LINE 2C: THE PROCESS AND METHODS USED TO SELECT THE INDEPENDENT AUDITOR HAVE NOT CHANGED FROM THE PROCESS AND METHODS USED IN PRIOR YEARS. 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