2020-01-31T10:48:01-06:00 2019-03-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2018-04-01 811094866 LABORERS AGC TRUST OF MONTANA HEALTH AND WELFARE LABO 5093280300 111 WEST CATALDO AVENUE NO 220 SPOKANE WA 99201 RICHARD J MORRISON CHAIRMAN 5093280300 2020-01-24 1 PAUL J ANASTASI P00395796 5093230272 2020-01-24 209.210.95.36 2020-01-24 16:23:29 PS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 ABDBB1FB2412B365B21685C41D82161133A37AFF 2018 2020-11-19 02:30:22Z RICHARD J MORRISON 111 WEST CATALDO AVENUE NO 220 SPOKANE WA 99201 21192468 0 X N/A X 1961 MT PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSRUANCE, AND TIME LOSS BENEFITS. 6 6 10 6 0 0 0 0 12572614 15030961 342713 355520 13520 34944 12928847 15421425 0 0 9839429 12959878 0 0 0 0 0 780193 832250 10619622 13792128 2309225 1629297 13457401 16490728 1471671 2992934 11985730 13497794 PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSRUANCE, AND TIME LOSS BENEFITS. 0 0 TO PROVIDE QUALIFIED HEALTH AND WELFARE BENEFITS TO QUALIFIED PARTICIPANTS AND THEIR 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 4 0 1 10 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 0 0 0 0 0 0 X ZENITH AMERICAN SOLUTIONS INC 5093280300 111 WEST CATALDO AVENUE SUITE 220 SPOKANE WA 99201 X RICHARD J MORRISON CHAIRMAN 1.00 X X 0 0 0 WARREN SMELTZER SECRETARY 1.00 X X 0 0 0 NICK NEUMAN TRUSTEE 1.00 X 0 0 0 JO PERKINS TRUSTEE 1.00 X 0 0 0 KIM RICKARD TRUSTEE 1.00 X 0 0 0 MICKEY MULHOLLAND TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 ZENITH AMERICAN SOLUTIONS INC 111 EAST CATALDO AVENUE SUITE 220 SPOKANE WA 99201 THIRD PARTY ADMINISTRATOR 312254 PREMERA BLUE CROSS 7001 220TH STREET SOUTHWEST MOUNTLAKE TERRACE WA 98043 NETWORK ACCESS 296786 2 EMPLOYER CONTRIBUTIONS 900099 14656561 14656561 RETIREES CONTRIBUTIONS 900099 247391 247391 PARTICIPANTS CONTRIBUTION 900099 127009 127009 15030961 382685 382685 5743878 5771043 -27165 -27165 -27165 INCOME FROM PENALTIES AND 900099 34944 34944 34944 15421425 15038740 0 382685 12959878 87874 19191 61675 36661 572533 3130 2377 6943 PRINTING AND OTHER 41866 13792128 4263819 4480094 375778 285549 967502 1440834 3711 3802 7815474 10256719 31117 23730 13457401 16490728 30514 5744 1441157 2987190 1471671 2992934 X 0 0 11985730 13497794 0 0 11985730 13497794 13457401 16490728 X 1629297 -60255 -56978 X 0 1 X 0 0 0 CLAIMS PAYABLE 1400363 CLAIMS INCURRED BUT NOT REPORTED 1586827 2987190 X 15267531 -60255 -56978 -117233 15384764 36661 36661 15421425 12209434 0 12209434 36661 1546033 1582694 13792128 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. 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. 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 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 TRANSACTIONS WITH RELATED TAX-EXEMPT ORGANIZATIONS S 953989 CASH TRANSACTIONS WITH RELATED PARTNERSHIPS S 3077748 CASH TRANSACTIONS WITH RELATED CORPORATIONS OR TRUSTS S 8804509 CASH