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NORTHWEST LABORERS-EMPLOYERS HEALTH & SECURITY TRUST FUND: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NORTHWEST LABORERS-EMPLOYERS HEALTH & SECURITY TRUST FUND (EIN 91-1283260)
Tax period
2023-04-01 to 2024-03-31
Filed
2025-02-18
IRS object ID
202510499349301641
Schema version
2023v6.0
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)
Return2025-02-18T18:24:07-06:00ReturnTs
Tax Period End2024-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN208149084PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANASTASI MOORE & MARTIN PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19 S WASHINGTON ST STE 600AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911283260EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORTHWEST LABORERS - EMPLOYERS HEALTHBusinessNameLine1Txt
Business Name Line2AND SECURITY TRUST FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone2062824100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111724 NE 195TH STREET 300AddressLine1Txt
CityBOTHELLCityNm
State AbbreviationWAStateAbbreviationCd
ZIP980118242ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTACY MARTINPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone2062824100PhoneNum
Signature2025-02-17SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN R COLEMAN CPAPreparerPersonNm
PTINP01854803PTIN
Phone5093230272PhoneNum
Preparation2025-02-17PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANDREW LEDBETTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line111724 NE 195TH STREET 300AddressLine1Txt
CityBOTHELLCityNm
State AbbreviationWAStateAbbreviationCd
ZIP980118242ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$195,047,104GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressHTTPS://WWW.NWLABORERS.ORG/YOUR-HEALTH-PLANWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1969FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH AND WELFARE BENEFITS.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee27TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$126,712,680PYProgramServiceRevenueAmt
CY Program Service Revenue$129,953,181CYProgramServiceRevenueAmt
PY Investment Income$1,949,485PYInvestmentIncomeAmt
CY Investment Income$2,439,233CYInvestmentIncomeAmt
PY Other Revenue$9,995,017PYOtherRevenueAmt
CY Other Revenue$15,804,402CYOtherRevenueAmt
PY Total Revenue$138,657,182PYTotalRevenueAmt
CY Total Revenue$148,196,816CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$121,895,188PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$115,489,508CYBenefitsPaidToMembersAmt
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$9,016,612PYOtherExpensesAmt
CY Other Expenses$10,379,758CYOtherExpensesAmt
PY Total Expenses$130,911,800PYTotalExpensesAmt
CY Total Expenses$125,869,266CYTotalExpensesAmt
PY Revenues Less Expenses$7,745,382PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$22,327,550CYRevenuesLessExpensesAmt
Total Assets BOY$150,445,644TotalAssetsBOYAmt
Total Assets EOY$179,097,079TotalAssetsEOYAmt
Total Liabilities BOY$58,384,426TotalLiabilitiesBOYAmt
Total Liabilities EOY$56,982,356TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$92,061,218NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$122,114,723NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH AND WELFARE BENEFITS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE HEALTH AND SECURITY BENEFITS TO QUALIFIED PARTICIPANTS IN THE PLAN.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 Sec0ReportInvestmentsOtherSecInd
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 RequiredYes (1)ScheduleJRequiredInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee27EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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 CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
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 Line1ZENITH AMERICAN SOLUTIONS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2062824100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111724 NE 195TH STREET SUITE 300AddressLine1Txt
CityBOTHELLCityNm
State AbbreviationWAStateAbbreviationCd
ZIP980118242ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ANDREW LEDBETTER
CHAIRMAN1.0040.00Yes (X)Yes (X)$0$154,804$25,901
STACY MARTIN
SECRETARY1.0040.00Yes (X)Yes (X)$0$236,123$67,300
DALE CANNON
UNION TRUSTEE1.0040.00Yes (X)$0$249,020$77,900
SHANNON STULL
UNION TRUSTEE (OUTGOING)1.0040.00Yes (X)$0$132,267$44,100
MARK HORTON
EMPLOYER TRUSTEE1.0040.00Yes (X)$0$0$0
DAN KUNEY
EMPLOYER TRUSTEE1.0040.00Yes (X)$0$0$0
ANISSA LINDGREN
EMPLOYER TRUSTEE1.0040.00Yes (X)$0$0$0
CARL STEWART
EMPLOYER TRUSTEE1.0040.00Yes (X)$0$0$0
KARI SHIFLETT
EMPLOYER TRUSTEE1.0040.00Yes (X)$0$0$0
JOHN ADAMS
UNION TRUSTEE1.0040.00Yes (X)$0$192,702$67,400
ADAM LAMBE
UNION TRUSTEE1.0040.00Yes (X)$0$157,094$42,000
SCOTT HOLSTROM
UNION TRUSTEE1.0040.00Yes (X)$0$111,073$54,000
JUSTIN SELLERS
UNION TRUSTEE1.0040.00Yes (X)$0$126,338$44,100
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,359,421TotReportableCompRltdOrgAmt
Total Other Compensation$422,701TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ZENITH AMERICAN SOLUTIONS
11724 NE 195TH ST STE 300BOTHELLWA98011ADMINISTRATION$3,838,454
PREMERA BLUE CROSS
7110 220TH ST SWMOUNTLAKE TERRACEWA98043CLAIMS PROCESSING$3,077,195
ZELIS
149 NEWBURY ST 5TH FLOORBOSTONMA02116CLAIMS PROCESSING$635,116
DELTA DENTAL
9706 FOURTH AVE NESEATTLEWA98115CLAIMS PROCESSING$392,993
OPTUM INC
11000 OPTUM CIRCLEEDEN PRAIRIEMN55344CLAIMS PROCESSING$185,784
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K10CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS525100$123,796,263$123,796,263
EMPLOYEE AND RETIREE SELF-PAYMENT525100$6,156,918$6,156,918
FieldValueIRS element (for citing)
Total Program Service Revenue$129,953,181TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,607,252TotalRevenueColumnAmt
Exclusion$3,607,252ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$45,682,269SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$46,850,288SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$1,168,019SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,168,019TotalRevenueColumnAmt
Exclusion-$1,168,019ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DRUG REBATES AND SUBSIDY525100$15,662,444$15,662,444
LIQUIDATED DAMAGES525100$141,958$141,958
FieldValueIRS element (for citing)
Other Revenue Total$15,804,402OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$148,196,816TotalRevenueColumnAmt
Related Or Exempt Func Income$145,757,583RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,439,233ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$115,489,508TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$6,361,905TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$268,543TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$152,245TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$255,018TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,846,647TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$438,096TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,353TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$38,269TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
STORAGE$9,722
INTERNATIONAL FOUNDATIO$1,960

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$125,869,266TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,001,458BOYAmt
EOY$23,202,729EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,868,833BOYAmt
EOY$3,503,186EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$16,762,558BOYAmt
EOY$14,721,225EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$244,941EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$125,812,795BOYAmt
EOY$137,424,998EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$150,445,644BOYAmt
EOY$179,097,079EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$221,355BOYAmt
EOY$166,207EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$58,163,071BOYAmt
EOY$56,816,149EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$58,384,426BOYAmt
EOY$56,982,356EOYAmt
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$92,061,218BOYAmt
EOY$122,114,723EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$92,061,218BOYAmt
EOY$122,114,723EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$150,445,644BOYAmt
EOY$179,097,079EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$22,327,550ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$9,243,602NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$1,517,647OtherChangesInNetAssetsAmt
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 Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

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

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
ACCUMULATED ELIGIBIILITY CREDITS$35,614,890
AMOUNTS DUE INSURANCE COMPANIES$141,626
BANK OVERDRAFTS$1,008,471
BENEFITS PAYABLE$5,941,162
CLAIMS IBNR$14,110,000
FieldValueIRS element (for citing)
Total Liability$56,816,149TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$157,185,400TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$9,243,602NetUnrealizedGainsInvstAmt
Revenue Not Reported$9,243,602RevenueNotReportedAmt
Revenue Subtotal$147,941,798RevenueSubtotalAmt
Investment Expenses Not Incld$255,018InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$255,018RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$148,196,816TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$128,643,662TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$128,643,662ExpensesSubtotalAmt
Investment Expenses Not Incld2$255,018InvestmentExpensesNotIncld2Amt
Other Expenses Not Included-$3,029,414OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$2,774,396ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$125,869,266TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO THE APPROPRIATE SECTION OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS), BUT HAS SINCE BEEN AMENDED. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS 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 MARCH 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF THE LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS AND THE PLAN COULD BE SUBJECT TO INCOME TAX IF CERTAIN ISSUES WERE FOUND BY THE IRS THAT COULD RESULT IN THE DISQUALIFICATION OF THE PLAN'S TAX-EXEMPT STATUS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN BENEFIT OBLIGATIONS PAYABLE -3,029,414.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DALE CANNON
UNION TRUSTEE$0$249,020$0$0$0$0$0$51,600$0$26,300$0$326,920$0$0
STACY MARTIN
SECRETARY$0$236,123$0$0$0$0$0$51,800$0$15,500$0$303,423$0$0
JOHN ADAMS
UNION TRUSTEE$0$192,702$0$0$0$0$0$40,000$0$27,400$0$260,102$0$0
ADAM LAMBE
UNION TRUSTEE$0$157,094$0$0$0$0$0$24,200$0$17,800$0$199,094$0$0
ANDREW LEDBETTER
CHAIRMAN$0$154,804$0$0$0$0$0$0$0$25,901$0$180,705$0$0
SHANNON STULL
UNION TRUSTEE (OUTGOING)$0$132,267$0$0$0$0$0$32,000$0$12,100$0$176,367$0$0
JUSTIN SELLERS
UNION TRUSTEE$0$126,338$0$0$0$0$0$32,000$0$12,100$0$170,438$0$0
SCOTT HOLSTROM
UNION TRUSTEE$0$111,073$0$0$0$0$0$27,200$0$26,800$0$165,073$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE DAY TO DAY MANAGEMENT AND OPERATIONS OF THE PLAN ARE HANDLED BY A THIRD PARTY ADMINISTRATOR, ZENITH AMERICAN SOLUTIONS, INC.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE SIGNING TRUSTEE AS WELL AS THE PLAN ADMINISTRATOR PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION C, LINE 19THE PLAN PROVIDES FOR PARTICIPANT INSPECTION OF DOCUMENTS AND FINANCIAL STATEMENTS UPON REQUEST THROUGH THE PLAN ADMINISTRATORS.
FORM 990, PART VII, LINE 1A:REASONABLE EFFORT WAS MADE IN DETERMINING THE RELATED ORGANIZATION COMPENSATION OF TRUSTEES EMPLOYED BY RELATED TAX EXEMPT ENTITIES BY REVIEWING RECENT FORM 990 AND LM-2 FILINGS OF THOSE ENTITIES. CONSISTENT WITH THE VOLUNTEER EXCEPTION IN THE INSTRUCTIONS TO FORM 990, COMPENSATION OF TRUSTEES EMPLOYED BY RELATED FOR-PROFIT EMPLOYERS IS NOT REPORTED.
FORM 990, PART XI, LINE 9:CHANGE IN ACCUMULATED ELIGIBILITY CREDITS -1,517,647.

Schedule R IRS990ScheduleR

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NW LAB-EMPLOYERS TRAINING
11724 NE 195TH STREET SUITE 300BOTHELLWA98011911283259MULTIEMPLOYER TRAINING TRUSTWA501(C)(3)LINE 20
WA-ID LABORERS EMPLOYERS PENSION TRUST
11724 NE 195TH STREET SUITE 300BOTHELLWA98011916123988MULTIEMPLOYER PENSION TRUSTWA501(C)(5)0
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IAF NORTHWEST
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INLAND NORTHWEST AGC
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JEFFERSON COUNTY PUD
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LABORERS 348
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LABORERS LOCAL 238
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LABORERS LOCAL 292
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LABORERS LOCAL 335
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LOCAL 238 LABORERS
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LOCAL 242 DAY WORKERS
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LOCAL 242 LABORERS
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LOCAL 242 OFFICE WORKERS
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MARTIN LUTHER KING CTY LABOR C
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CONTRIBUTING EMPLOYERN/A0
WILSON CONCRETE CONT INC
CONTRIBUTING EMPLOYERN/A0
YORK BUILDING SERVICES
CONTRIBUTING EMPLOYERN/A0
ZAVALA CORPORATION
CONTRIBUTING EMPLOYERN/A0
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 Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd