BOARD OF TRUSTEES AGC TRUST OF MONTANA: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- BOARD OF TRUSTEES AGC TRUST OF MONTANA (EIN 81-1094866)
- Tax period
- 2018-04-01 to 2019-03-31
- Filed
- 2020-01-31
- IRS object ID
- 202000319349300525
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-01-31T10:48:01-06:00 | ReturnTs |
| Tax Period End | 2019-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 208149084 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANASTASI MOORE & MARTIN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 S WASHINGTON ST STE 600 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 811094866 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LABORERS AGC TRUST OF MONTANA | BusinessNameLine1Txt |
| Business Name Line2 | HEALTH AND WELFARE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LABO | BusinessNameControlTxt |
| Phone | 5093280300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 WEST CATALDO AVENUE NO 220 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD J MORRISON | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 5093280300 | PhoneNum |
| Signature | 2020-01-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAUL J ANASTASI | PreparerPersonNm |
| PTIN | P00395796 | PTIN |
| Phone | 5093230272 | PhoneNum |
| Preparation | 2020-01-24 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 209.210.95.36 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-01-24 | IPDt |
| IP Tm | 16:23:29 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | ABDBB1FB2412B365B21685C41D82161133A37AFF | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-11-19 02:30:22Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD J MORRISON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 WEST CATALDO AVENUE NO 220 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $21,192,468 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1961 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSRUANCE, AND TIME LOSS BENEFITS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,572,614 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,030,961 | CYProgramServiceRevenueAmt |
| PY Investment Income | $342,713 | PYInvestmentIncomeAmt |
| CY Investment Income | $355,520 | CYInvestmentIncomeAmt |
| PY Other Revenue | $13,520 | PYOtherRevenueAmt |
| CY Other Revenue | $34,944 | CYOtherRevenueAmt |
| PY Total Revenue | $12,928,847 | PYTotalRevenueAmt |
| CY Total Revenue | $15,421,425 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $9,839,429 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $12,959,878 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $780,193 | PYOtherExpensesAmt |
| CY Other Expenses | $832,250 | CYOtherExpensesAmt |
| PY Total Expenses | $10,619,622 | PYTotalExpensesAmt |
| CY Total Expenses | $13,792,128 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,309,225 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,629,297 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,457,401 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,490,728 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,471,671 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,992,934 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,985,730 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,497,794 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSRUANCE, AND TIME LOSS BENEFITS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE QUALIFIED HEALTH AND WELFARE BENEFITS TO QUALIFIED PARTICIPANTS AND THEIR DEPENDENTS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZENITH AMERICAN SOLUTIONS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5093280300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 WEST CATALDO AVENUE SUITE 220 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RICHARD J MORRISON | ||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WARREN SMELTZER | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NICK NEUMAN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JO PERKINS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIM RICKARD | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICKEY MULHOLLAND | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ZENITH AMERICAN SOLUTIONS INC | |||||
| 111 EAST CATALDO AVENUE SUITE 220 | SPOKANE | WA | 99201 | THIRD PARTY ADMINISTRATOR | $312,254 |
| PREMERA BLUE CROSS | |||||
| 7001 220TH STREET SOUTHWEST | MOUNTLAKE TERRACE | WA | 98043 | NETWORK ACCESS | $296,786 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $14,656,561 | $14,656,561 |
| RETIREES CONTRIBUTIONS | 900099 | $247,391 | $247,391 |
| PARTICIPANTS CONTRIBUTION | 900099 | $127,009 | $127,009 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,030,961 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $382,685 | TotalRevenueColumnAmt |
| Exclusion | $382,685 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,743,878 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,771,043 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$27,165 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$27,165 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$27,165 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INCOME FROM PENALTIES AND | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $34,944 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,944 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $34,944 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,421,425 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,038,740 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $382,685 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,959,878 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,874 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,191 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,675 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,661 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $572,533 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,130 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,377 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,943 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRINTING AND OTHER | Desc |
| Total | $41,866 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,792,128 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,263,819 | BOYAmt |
| EOY | $4,480,094 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,778 | BOYAmt |
| EOY | $285,549 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $967,502 | BOYAmt |
| EOY | $1,440,834 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,711 | BOYAmt |
| EOY | $3,802 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,815,474 | BOYAmt |
| EOY | $10,256,719 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,117 | BOYAmt |
| EOY | $23,730 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,457,401 | BOYAmt |
| EOY | $16,490,728 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,514 | BOYAmt |
| EOY | $5,744 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,441,157 | BOYAmt |
| EOY | $2,987,190 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,471,671 | BOYAmt |
| EOY | $2,992,934 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,985,730 | BOYAmt |
| EOY | $13,497,794 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,985,730 | BOYAmt |
| EOY | $13,497,794 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,457,401 | BOYAmt |
| EOY | $16,490,728 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,629,297 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$60,255 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$56,978 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CLAIMS PAYABLE | $1,400,363 |
| CLAIMS INCURRED BUT NOT REPORTED | $1,586,827 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,987,190 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,267,531 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$60,255 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$56,978 | OtherRevenueAmt |
| Revenue Not Reported | -$117,233 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,384,764 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $36,661 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $36,661 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,421,425 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,209,434 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $12,209,434 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $36,661 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1,546,033 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,582,694 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,792,128 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2019, 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 XI, LINE 2D - OTHER ADJUSTMENTS: | MEDICARE GAP REIMBURSEMENT -56,978. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CHANGE IN CLAIMS PAYABLE 700,206. CHANGE IN CLAIMS IBNR 845,827. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | DAY TO DAY TASKS WERE DELEGATED TO A THIRD PARTY ADMINISTRATOR, ZENITH AMERICAN SOLUTIONS, INC. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED AND SIGNED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES PRIOR TO FILING. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS THAT ARE AVAILABLE TO PUBLIC WILL BE SENT UPON REQUEST. |
| FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC | RICHARD J. MORRISON - P.O. BOX 20913, BILLINGS, MT 59104. WARREN SMELTZER - P.O. BOX 1173, HELENA, MT 59624. NICK NEUMAN - P.O. BOX 2467, GREAT FALLS, MT 59403. JO PERKINS - P.O. BOX 1173, HELENA, MT 59624. KIM RICKARD - P.O. BOX 1173, HELENA, MT 59624. MICKEY MULHOLLAND - 208 EAST MAIN STREET, MISSOULA, MT 59802. |
| FORM 990, PART XI, LINE 9: | MEDICARE GAP REIMBURSEMENT -56,978. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| LABORERS AGC JATC OF MONTANA | |||||||||
| 111 WEST CATALDO AVE SUITE 220 | SPOKANE | WA | 99201 | 916095385 | TRAINING BENEFITS | MT | 501(C)(3) | LINE_10_ORGANIZATION | 0 |
| LABORERS AGC PENSION TRUST OF MONTANA | |||||||||
| 111 WEST CATALDO AVE SUITE 220 | SPOKANE | WA | 99201 | 916068929 | PENSION BENEFITS | MT | 401(A) | 0 | |
| HOUSING AUTHORITY OF BUTTE | |||||||||
| 220 CURTIS STREET | BUTTE | MT | 59701 | ||||||
| LABORERS' LOCAL 1686 | |||||||||
| 3100 HORSE SHOE BEND ROAD | HELENA | MT | 59602 | ||||||
| MONTANA PUBLIC EMPLOYEES ASSOCIATION | |||||||||
| 2711 AIRPORT ROAD | HELENA | MT | 59601 | ||||||
| SUN RIVER VALLEY SCHOOL DISTRICT | |||||||||
| 508 BIRDTAIL CREEK ROAD | SUN RIVER | MT | 59483 | ||||||
| THE MONTANA NURSES ASSOCIATION | |||||||||
| 20 OLD MONTANA STATE HIGHWAY | CLANCY | MT | 59634 | ||||||
| HOUSING AUTHORITY OF ANACONDA | |||||||||
| 10 MAIN STREET | ANACONDA | MT | 59711 | ||||||
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (9 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|
| ABATEMENT CONTRACTORS OF MONTANA LLC | |||
| 208 COMMERCE STREET | MISSOULA | MT | 59808 |
| COP CONSTRUCTION LLC | |||
| 242 SOUTH 64TH STREET WEST | BILLINGS | MT | 59106 |
| JEFFREY CONTRACTING LLC | |||
| 468 WEST GREENWOOD AVENUE | BUTTE | MT | 59701 |
| KISSOCK CONSTRUCTION LLC | |||
| PO BOX 4107 | BUTTE | MT | 59701 |
| PRECISION PIPELINE LLC | |||
| 3314 56TH STREET | EAU CLAIRE | WI | 54703 |
| WASLEY EXCAVATING LLC | |||
| 125 LAST CHANCE | BUTTE | MT | 59701 |
| WHITE RESOURCES LLC | |||
| 1901 SOUTH FRANKLIN STREET | BUTTE | MT | 59701 |
| CONSTRUCTION & TURNAROUND SERVICES | |||
| 1900 NORTH 161ST EAST AVENUE SUITE | TULSA | OK | 74116 |
| WELDED CONSTRUTION LP | |||
| 26933 ECKEL ROAD | PERRYSBURG | OH | 43551 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (35 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|
| ADVANTAGE DIRT CONTRACTORS INC | |||
| 671 MAIN STREET | KITTITAS | WA | 98934 |
| AECOM ENERGY & CONSTRUCTION INC | |||
| 6200 S QUEBEC STREET | GREENWOOD VILLAGE | CO | 80111 |
| ANDERSON MASONRY INC | |||
| 7393 HIGHWAY 35 | BIGFORK | MT | 59911 |
| ASSOCIATED PIPE LINE CONTRACTORS INC | |||
| 3535 BRIARPARK SUITE 135 | HOUSTON | TX | 77042 |
| BERT MOONEY AIRPORT AUTHORITY | |||
| 111 AIRPORT ROAD | BUTTE | MT | 59701 |
| CHUCK JENNE MASONRY INC | |||
| 228 SURREY LANE | FLORENCE | MT | 59833 |
| CORVAL CONSTRUCTORS INC | |||
| 1633 EUSTIS STREET | SAINT PAUL | MN | 55108 |
| DRILL TECH DRILLING & SHORING INC | |||
| 2200 WYMORE WAY | ANTIOCH | CA | 94509 |
| ED BOLAND CONSTRUCTION INC | |||
| 4701 NORTH STAR BOULEVARD | GREAT FALLS | MT | 59405 |
| GRAYCOR INDUSTRIAL CONSTRUCTORS INC | |||
| 111 WEST OCEAN BOULEVARD | LONG BEACH | CA | 90802 |
| H & H CONTRACTING INC | |||
| 501 CENTENNIAL AVENUE | BUTTE | MT | 59701 |
| HENKELS & MCCOY INC | |||
| 985 JOLLY ROAD | BLUE BELL | PA | 19422 |
| JE DUNN CONSTRUCTION CO | |||
| 9914 EAST BOONE AVENUE | SPOKANE VALLEY | WA | 99206 |
| K & K ROOFING | |||
| 616 EAST FRONT STREET | BUTTE | MT | 59701 |
| LATEX CONSTRUCTION COMPANY | |||
| 1353 FARMER ROAD | CONYERS | GA | 30012 |
| MATRIX NAC | |||
| 5100 EAST SKELLY DRIVE | TULSA | OK | 74135 |
| MICHELS CORPORATION | |||
| 5701 48TH DRIVE NORTHEAST | MARYSVILLE | WA | 98270 |
| MOUNTAIN WEST HOLDING COMPANY INC | |||
| 1107 HOWARD STREET | BUTTE | MT | 59701 |
| NAES POWER CONTRACTORS INC | |||
| 1180 NORTHWEST MAPLE STREET SUITE 2 | ISSAQUAH | WA | 98027 |
| PE BEN USA INC | |||
| 13738 FM 529 ROAD | HOUSTON | TX | 77041 |
| POTEET CONSTRUCTION INC | |||
| 3460 GRANT CREEK ROAD | MISSOULA | MT | 59808 |
| PRECISION HIGHWAY CONTRACTORS INC | |||
| PO BOX 50519 | BILLINGS | MT | 50519 |
| PRICE GREGORY INTERNATIONAL INC | |||
| 920 MEMORIAL CITY WAY SUITE 600 | HOUSTON | TX | 77024 |
| REDI PROJECT SERVICES LLC | |||
| 225 WEST OWEN AVENUE | LYMAN | WY | 82937 |
| ROCKFORD CORPORATION | |||
| 600 SOUTH ROCKFORD DRIVE | TEMPE | AZ | 85281 |
| S & N CONCRETE & MATERIALS INC | |||
| 182 ABC DRIVE | ANACONDA | MT | 59711 |
| SLETTEN CONSTRUCTION COMPANY | |||
| 1000 25TH STREET NORTH | GREAT FALLS | MT | 59401 |
| SNELSON COMPANIES INC | |||
| 601 WEST STATE STREET | SEDROVALLEY | WA | 98284 |
| TABBERT CONSTRUCTION | |||
| 2531 NORTH ROBERTS STREET | HELENA | MT | 59601 |
| TAMIETTI CONSTRUCTION COMPANY | |||
| 4801 22ND AVENUE NORTH | GREAT FALLS | MT | 59405 |
| THE JAMAR COMPANY | |||
| 4701 MIKE COLALILLO DRIVE | DULUTH | MN | 55807 |
| US PIPELINE INC | |||
| 8100 WASHINGTON AVENUE SUITE 200 | HOUSTON | TX | 77007 |
| WELD TECH SERVICES INC | |||
| 3839 DUCK CLUB ROAD | BILLINGS | MT | 59105 |
| WESTERN MUNICIPAL CONSTRUCTION INC | |||
| 5855 ELYSIAN ROAD | BILLINGS | MT | 59101 |
| WESTERN REFRACTORY CONSTRUCTION INC | |||
| 4023 MULLIGAN DRIVE | LONGMONT | CO | 80504 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| TRANSACTIONS WITH RELATED TAX-EXEMPT ORGANIZATIONS | ||
| S | $953,989 | CASH |
| TRANSACTIONS WITH RELATED PARTNERSHIPS | ||
| S | $3,077,748 | CASH |
| TRANSACTIONS WITH RELATED CORPORATIONS OR TRUSTS | ||
| S | $8,804,509 | CASH |