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NORTHWEST IRON WORKERS HEALTH & SECURITY TRUST: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
NORTHWEST IRON WORKERS HEALTH & SECURITY TRUST (EIN 91-6068079)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-05-11
IRS object ID
202001329349302960
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

FieldValueIRS element (for citing)
Return2020-05-11T18:34:27-05:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

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 Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN916068079EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORTHWEST IRONWORKERS HEALTH ANDBusinessNameLine1Txt
Business Name Line2SECURITY PLANBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone2064417574PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 34203AddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98124ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFF ILENSTINEPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone2064417574PhoneNum
Signature2020-05-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL J ANASTASI CPAPreparerPersonNm
PTINP00395796PTIN
Phone5093230272PhoneNum
Preparation2020-05-11PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address209.210.95.36IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-05-11IPDt
IP Tm14:00:54IPTm
IP TimezonePDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdABDBB1FB2412B365B21685C41D82161133A37AFFAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-11-19 02:30:22ZBuildTS

Form 990 IRS990

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 34203AddressLine1Txt
CitySEATTLECityNm
State AbbreviationWAStateAbbreviationCd
ZIP98124ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$142,316,912GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1966FormationYr
Legal Domicile StateWALegalDomicileStateCd
Activity Or MissionHEALTH BENEFITS FOR PARTICIPANTS.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee51TotalEmployeeCnt
Total Volunteers16TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$44,594,796PYProgramServiceRevenueAmt
CY Program Service Revenue$52,333,293CYProgramServiceRevenueAmt
PY Investment Income$1,683,945PYInvestmentIncomeAmt
CY Investment Income$741,593CYInvestmentIncomeAmt
PY Other Revenue$6,602PYOtherRevenueAmt
CY Other Revenue$32,564CYOtherRevenueAmt
PY Total Revenue$46,285,343PYTotalRevenueAmt
CY Total Revenue$53,107,450CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$50,781,660PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$42,201,211CYBenefitsPaidToMembersAmt
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$3,247,908PYOtherExpensesAmt
CY Other Expenses$3,504,824CYOtherExpensesAmt
PY Total Expenses$54,029,568PYTotalExpensesAmt
CY Total Expenses$45,706,035CYTotalExpensesAmt
PY Revenues Less Expenses-$7,744,225PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$7,401,415CYRevenuesLessExpensesAmt
Total Assets BOY$46,999,375TotalAssetsBOYAmt
Total Assets EOY$49,284,881TotalAssetsEOYAmt
Total Liabilities BOY$44,094,238TotalLiabilitiesBOYAmt
Total Liabilities EOY$33,214,786TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,905,137NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$16,070,095NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS OF THE PLAN.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$45,706,035ExpenseAmt
DescTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS OF THE PLAN.Desc
Total Program Service Expenses$45,706,035TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1516IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee51EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
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 Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
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 PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WELFARE & PENSION ADMINISTRATION SERVICE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2064417574PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17525 SOUTHEAST 24TH STREET SUITEAddressLine1Txt
CityMERCER ISLANDCityNm
State AbbreviationWAStateAbbreviationCd
ZIP98040ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JEFF ILENSTINE
CHAIRMAN1.000.00Yes (X)Yes (X)$0$0$0
STEVE PENDERGRASS
SECRETARY1.000.00Yes (X)Yes (X)$0$0$0
KEN CARR
TRUSTEE1.000.00Yes (X)$0$0$0
ROBERT DECKER
TRUSTEE1.000.00Yes (X)$0$0$0
DICK DEVRIES
TRUSTEE1.000.00Yes (X)$0$0$0
ALLAN HARDING
TRUSTEE1.000.00Yes (X)$0$0$0
DAVE HARRISON
TRUSTEE1.000.00Yes (X)$0$0$0
KEVIN PATTERSON
TRUSTEE1.000.00Yes (X)$0$0$0
JOE BOWERS
TRUSTEE1.000.00Yes (X)$0$0$0
GREG GALES
TRUSTEE1.000.00Yes (X)$0$0$0
ROBERT KORTH
TRUSTEE1.000.00Yes (X)$0$0$0
ANTHONY LADD
TRUSTEE1.000.00Yes (X)$0$0$0
CHIS MCCLAIN
TRUSTEE1.000.00Yes (X)$0$0$0
JOHN MORSE
TRUSTEE1.000.00Yes (X)$0$0$0
SHANE NEHLS
TRUSTEE1.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
WELFARE & PENSION ADMINISTRATION SERVICE
7525 SOUTHEAST 24TH STREET SUITE 2MERCER ISLANDWA98040THIRD PARTY ADMIN$1,240,722
PREMERA BLUECROSS
7001 220ST SOUTHWEST BUILDING 1MOUNTLAKE TERRACEWA98043CLAIMS PROCESSING$938,546
INNOVATIVE CARE MANAGEMENT INC
15 82ND DRIVE SUITE 180GLADSTONEOR97027MEDICAL MANAGEMENT$276,049
ENVISION PHARMACEUTICAL SERVICES
2181 EAST AURORA ROADTWINSBURGOH44087CLAIMS PROCESSING$171,791
RAEL & LETSON
999 3RD AVENUE SUITE 1530SEATTLEWA98104ACTUARY$163,820
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS525100$47,735,689$47,735,689
PARTICIPANT CONTRIBUTIONS525100$4,448,476$4,448,476
DRUG TEST REIMBURSEMENTS525100$149,128$149,128
FieldValueIRS element (for citing)
Total Program Service Revenue$52,333,293TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$944,716TotalRevenueColumnAmt
Exclusion$944,716ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$89,006,339SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$89,209,462SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$203,123SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$203,123TotalRevenueColumnAmt
Related Or Exempt Func Income-$203,123RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INCOME FROM DORMANT ACCOUNTS900099$18,068$18,068
LIQUIDATED DAMAGES900099$14,496$14,496
FieldValueIRS element (for citing)
Other Revenue Total$32,564OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$53,107,450TotalRevenueColumnAmt
Related Or Exempt Func Income$52,162,734RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$944,716ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$42,201,211TotalAmt
Program Services$42,201,211ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$447,120TotalAmt
Program Services$447,120ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$40,088TotalAmt
Program Services$40,088ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$38,695TotalAmt
Program Services$38,695ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$100,678TotalAmt
Program Services$100,678ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,318,474TotalAmt
Program Services$2,318,474ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$80,911TotalAmt
Program Services$80,911ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$21,095TotalAmt
Program Services$21,095ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$18,879TotalAmt
Program Services$18,879ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$25,690TotalAmt
Program Services$25,690ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
DRUG TEST PROGRAM$217,005$217,005
POSTAGE$88,663$88,663
EMPLOYEE ASSISTANCE PRO$72,934$72,934
PCORI FEES$15,474$15,474

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$19,118TotalAmt
Program Services$19,118ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$45,706,035TotalAmt
Program Services$45,706,035ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,828,517BOYAmt
EOY$1,538,332EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,993,466BOYAmt
EOY$6,579,076EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,980,930BOYAmt
EOY$5,154,166EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$23,118BOYAmt
EOY$22,534EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$33,641,307BOYAmt
EOY$35,990,773EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,532,037BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$46,999,375BOYAmt
EOY$49,284,881EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,396,709BOYAmt
EOY$1,513,260EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$42,697,529BOYAmt
EOY$31,701,526EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$44,094,238BOYAmt
EOY$33,214,786EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

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$2,905,137BOYAmt
EOY$16,070,095EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,905,137BOYAmt
EOY$16,070,095EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$46,999,375BOYAmt
EOY$49,284,881EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$7,401,415ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,318,990NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$4,444,553OtherChangesInNetAssetsAmt
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
AMOUNTS DUE INSURANCE COMPANIES$569,067
HEALTH REIMBURSEMENT ACCOUNTS (HRA) LIABILITY$864,012
CLAIMS INCURRED BUT NOT REPORTE4D$8,205,000
LAG MONTHS ELIGIBILITY COVERAGE$7,904,447
ACCUMULATED ELIGIBIILITY CREDITS$14,159,000
FieldValueIRS element (for citing)
Total Liability$31,701,526TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$54,325,762TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,318,990NetUnrealizedGainsInvstAmt
Revenue Not Reported$1,318,990RevenueNotReportedAmt
Revenue Subtotal$53,006,772RevenueSubtotalAmt
Investment Expenses Not Incld$100,678InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$100,678RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$53,107,450TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$50,035,055TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$50,035,055ExpensesSubtotalAmt
Investment Expenses Not Incld2$100,678InvestmentExpensesNotIncld2Amt
Other Expenses Not Included-$4,429,698OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$4,329,020ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$45,706,035TotalExpensesPerForm990Amt

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 SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A DETERMINATION LETTER IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATED THAT THE PLAN, AS DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. 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 JUNE 30, 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 AMOUNTS DUE INSURANCE COMPANIES 105,290. CHANGE IN CLAIMS INCURRED BUT NOT REPORTED -5,399,000. CHANGE IN HRA LIABILITY 864,012.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE DAY TO DAY OPERATIONS OF THE TRUST ARE CONTRACTED OUT TO A PROFESSIONAL ADMINISTRATION COMPANY, BUT THE BOARD OF TRUSTEES RETAIN ULTIMATE RESPONSIBILITY FOR THE OPERATIONS OF THE TRUST.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS PROVIDED TO THE CHAIRMAN AND THIRD PARTY ADMINISTRATOR BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE PLAN'S THIRD PARTY ADMINISTRATOR SENDS AN ANNUAL QUESTIONNAIRE TO EACH TRUSTEE REGARDING CONFLICTS OF INTEREST.
FORM 990, PART VI, SECTION C, LINE 18PARTICIPANTS OF THE PLAN MAY REQUEST INFORMATION FROM THE PLAN'S THIRD PARTY ADMINISTRATOR, HOWEVER, NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC.
FORM 990, PART VI, SECTION C, LINE 19PARTICIPANTS OF THE PLAN MAY REQUEST INFORMATION FROM THE PLAN'S THIRD PARTY ADMINISTRATOR, HOWEVER, NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC.
FORM 990, PART XI, LINE 9:CHANGE IN LAG MONTHS ELIGIBILITY COVERAGE 1,492,553. CHANGE IN ACCUMULATED ELIGIBILITY CREDITS 2,952,000.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
IRONWORKERS LOCAL 14
16610 EAST EUCLID AVENUESPOKANEWA99216WAN/A
IRONWORKERS LOCAL 29
11620 NORTHEAST AINSWORTH CIRCLE SUPORTLANDOR97220ORN/A
IRONWORKERS LOCAL 86
4550 SOUTH 134TH PLACE SOUTHEASTTUKWILAWA98168WAN/A
PACIFIC NORTHWEST IRNWORKERS AND EMPLOYERS APPRENTICESHIP & TRAINING TRUST
PO BOX 33030PORTLANDOR97292ORN/AYes (1)

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (20 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdAddress Line1ForeignAddress/AddressLine1TxtCityForeignAddress/CityNmProvince Or StateForeignAddress/ProvinceOrStateNmCountryForeignAddress/CountryCdForeign PostalForeignAddress/ForeignPostalCd
BIG C INDUSTRIES LLC
3339 WASHINGTON WAYLONGVIEWWA98632WAN/A
COMPLETE FUSION WELDING LLC
2781 LANCASTER STREET SUITE 4WEST LINNOR97068ORN/A
CORONA STUD & DECK LLC
3015 106TH STREET SOUTHLAKEWOODWA98499WAN/A
DERR & GRUENEWALD CONSTRUCTION LLC
PO BOX 219HENDERSONCO80640CON/A
FOUR SEASONS CONCRETE CONSTRUCTION LLC
5309 84TH STREETTACOMAWA98446WAN/A
GRIZZLY STEEL LLC
PO BOX 1137WHITEHALLMT59759MTN/A
JH KELLY LLC
PO BOX 2038LONGVIEWWA98632WAN/A
LAMPSON INTERNATIONAL LLC
PO BOX 6510KENNEWICKWA99336WAN/A
MOE WELDING & ERECTING LLC
11012 CANYON ROAD 3 SUITE 8PUYALLUPWA98373WAN/A
MORSE STEEL REINFORCING LLC
3006 WEST ILLINOIS STREETBELLINGHAMWA98227WAN/A
PETERSON REBAR PLACEMENT LLC
2026 EAST 6TH AVENUEPORT ANGELESWA98362WAN/A
PRECISION PRECAST ERECTORS LLC
1096 INNOVATION WAYPOST FALLSID83854IDN/A
RAIMORE CONSTRUCTION LLC
2522 NORTHEAST MARTIN LUTHER KING BPORTLANDOR97212ORN/A
STEELKORR LLC
PO BOX 80221SEATTLEWA98108WAN/A
SUNSET COMPANY LLC
16444 SOUTHEAST 135TH STREETRENTONWA98059WAN/A
SUPREME GROUP LP
N/A28169 96 AVENUEACHESONALBERTACAT7X 6J7
WALTERS & WOLF CURTAIN WALL LLC
4725 116TH STREET SOUTHWESTMUKILTEOWA98275WAN/A
WAST TREATEMENT COMPLETION COMPANY LLC
2435 STEVENS CENTER PLACERICHLANDWA99354WAN/A
WEST WIND REINFORCING LLC
19142 SOUTH MOLALLA AVENUEOREGON CITYOR97045ORN/A
WESTERN STATES STEEL ERECTION CO LLC
415 ALBERT STREETBILLINGSMT59101MTN/A

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (78 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdAddress Line1ForeignAddress/AddressLine1TxtCityForeignAddress/CityNmProvince Or StateForeignAddress/ProvinceOrStateNmCountryForeignAddress/CountryCdForeign PostalForeignAddress/ForeignPostalCd
ALLIANCE INDUSTRIAL GROUP INCORPORATED
5823 SOUTH 6TH WAYRIDGEFIELDWA98462WAN/A
ALUMINUM & BRONZE FABRICATORS INC
319 D STREET NORTHWEST SUITE 6AUBURNWA98001WAN/A
AMERICAN ELECTRIC INC
1999 BUTLER LOOOPRICHLANDWA99354WAN/A
AMERICAN IRONWORKS & ERECTORS INC
PO BOX 13248SPOKANE VALLEYWA99213WAN/A
APEX STEEL INC
935 KIRKLAND AVENUEKIRKLANDWA98033WAN/A
APEX TOWER CRANE INC
935 KIRKLAND AVENUEKIRKLANDWA98033WAN/A
BAHNMILLER CONSTRUCTION INC
PO BOX 12604EVERETTWA98206WAN/A
BAR-M STEEL COMMERCIAL INC
28080 SOUTHEAST HIGHWAY 212BORINGOR97009ORN/A
BARNHART CRANE & RIGGING
2163 AIRWAYS BOULEVARDMEMPHISTN38114TNN/A
BASSETT CONSTRUCTION INC
6716 NORTHEASTVANCOUVERWA98662WAN/A
BENSON INDUSTRIES INC
1650 NORTHWEST NAITO PIKEWAYPORTLANDOR97209ORN/A
BOTTCOX BRIDGEMEN INC
PO BOX 681BAKER CITYOR97814ORN/A
CARR CONSTRUCTION INC
2718 SOUTHWEST WATER AVENUEPORTLANDOR97201ORN/A
CASCADE STEEL INC
950 INDUSTRY DRIVETUKWILAWA98188WAN/A
CASCADE TOWER & RIGGING INC
12900 SOUTHWEST SCOUTBEAVERTONOR97008ORN/A
CENTRAL STEEL INC
N/A318 ARVIN AVENUESTONEY CREEKONTARIOCAL&E 2M2
COLUMBIA BASIN REBAR
N/A318 ARVIN AVENUESTONEY CREEKONTARIOCAL&E 2M2
CORONA STEEL INC
3015 106TH STREET SOUTHLAKEWOODWA98499WAN/A
CROWN CORE INC
7100 WEST 21ST AVENUEGARYIN46406INN/A
CRUNCHER CONSTRUCTION INCORPORATED
PO BOX 1179STANWOODWA98282WAN/A
D&R SERVICES CONSTRUCTION INC
710 SUNSET POND LANE SUITE 9BELLINGHAMWA98226WAN/A
DAHLGREN INDUSTRIAL
13975 INTERURBAN AVENUE SOUTHTUKWILAWA98168WAN/A
DIAMOND B CONSTRUCTORS INC
3436 AIRPORT DRIVEBELLINGHAMWA98226WAN/A
BOTTCOX BRIDGEMAN INC
PO BOX 681BAKER CITYWA97814WAN/A
EASTERN STEEL ERECTORS INC
PO BOX 1996TUALATINOR97062ORN/A
EVERGREEN ERECTORS INC
PO BOX 2516LYNNWOODWA98036WAN/A
FARWEST STEEL CORPORATION
2000 HENDERSON AVENUEEUGENEOR97403ORN/A
FOUST FABRICATION CO
1159 ORIN-RICE ROADCOLVILLEWA99114WAN/A
FOWLER GENERAL CONSTRUCTION INC
2161 HENDERSON LOOPRICHLANDWA99354WAN/A
GARCO CONSTRUCTION INC
PO BOX 2946SPOKANEWA99220WAN/A
GARNER CONSTRUCTION INC
5301 RAVENNA AVENUE NORTHEAST SUITESEATTLEWA98105WAN/A
GENERAL CONSTRUCTION CO
12720 I STREETOMAHANE68137NEN/A
GENERAL MECHANICAL INC
2316 SOUTH STATE STREETTACOMAWA98405WAN/A
GERDAU REINFORCING STEEL
3880 MURPHY CANYON ROAD SUITE 100SAN DIEGOCA92123CAN/A
HARMON INC
7900 XERXES AVENUE SOUTH SUITE 1800BLOOMINGTONMN55431N/A
HASKELL CORPORATION
PO BOX 917BELLINGHAMWA98227WAN/A
INDUSTRIAL TECHNOLOGIES CORPORATION
10405 DESCHAMPS COURTMISSOULAMT59808MTN/A
INLAND STEEL ERECTORS INC
PO BOX 128STANWOODWA98292WAN/A
IRONMAN STEEL ERECTORS INC
4041 74TH AVENUE SOUTHEASTOLYMPIAWA98501WAN/A
JACKSON FIELD WELDING SERVICES INC
3320 - 178TH LANE SOUTHWESTTENINOWA98589WAN/A
K&N ELECTRIC MOTORS INC
415 NORTH FANCHERSPOKANE VALLEYWA99212WAN/A
KIEWIT HOFFMAN EAST LINK CONSTRUCTORS
2012720 I STREETOMAHANE68137NEN/A
LEASE CRUTCHER LEWIS
2200 WESTERN AVENUE SUITE 500SEATTLEWA98121WAN/A
LILJA CORP
229 RICKENBACKER CIRCLELIVERMORECA94551CAN/A
MBI CONSTRUCTION SERVICES
2016 FRUITVALE ROADYAKIMAWA98908WAN/A
MCCLEAN IRON WORKS INC
2102 ROSS AVENUEEVERETTWA98205WAN/A
MISSION GLASS
7845 CENTER STREET SOUTHWESTTUMWATERWA98501WAN/A
MORTENSON CONSTRUCTION
700 MEADOW LANE NORTHMINNEAPOLISMN55422MNN/A
NESSCAMPBELL CRANE RIGGING
5730 NORTHEAST 138TH AVENUEPORTLANDOR97230ORN/A
NORTH COAST IRON CORP
8584 SPITJ ARCJ POINT ROADANACORTESWA98221WAN/A
NORTHWEST TOWER CRANE SERVICE INC
710 SOUTH 226TH STREETDES MOINESWA98198WAN/A
OMEGA RIGGERS AND ERECTORS INC
3705 WEST VALLEY HIGHWAY NORTHAUBURNWA98001WAN/A
PACIFIC STEEL INC
963 VALENTINE AVENUE SOUTHEASTPACIFICWA98047WAN/A
QUALL'S STUD WELDING PRODUCTS DBA JOBSITE STUD WELDING
6939 SCHAEFER AVENUECHINOCA91710CAN/A
R2M2 REBAR & STRESSING INC
2255 NORTHEAST 194TH AVENUEPORTLANDOR97230ORN/A
REBAR INTERNATIONAL INC
2604 MERIDIAN AVENUE EASTEDGEWOODWA98371WAN/A
REFA ERECTION INC
14255 SOUTHWEST 72ND AVENUETIGARDOR97224ORN/A
RPM STEEL INC
PO BOX 1936AUBURNWA98071WAN/A
SI CONTRACTING INCORPORATED
14760 SOUTH JORDAN ROADMULINOOR97042ORN/A
SAK & ASSOCIATES INC
PO BOX 1510SUMNERWA98390WAN/A
SANTIAM STEEL INC
PO BOX 349SALEMOR97308ORN/A
SCHUFF STEEL COMPANY
PO BOX 19028PHOENIXAZ85005AZN/A
SCHWAGER DAVIS INC
198 HILLSDALE AVENUESAN JOSECA98136CAN/A
SELLEN CONSTRUCTION
PO BOX 9970SEATTLEWA98109WAN/A
SKANSKA USA BUILDING INC
221 YALE AVENUE NORTHSEATTLEWA98109WAN/A
SOWLES COMPANY
700 CANTERBURY ROADSHAKOPEEMN55379MNN/A
SUPERIOR STEEL & IRONWORKERS INC
PO BOX 1123KENTWA98035WAN/A
SWANSON STEEL ERECTORS INC
2009 HOMERULE STREETHONOLULUHI96819HIN/A
THE ERECTION COMPANY INC
17415 51ST AVENUE NORTHEAST SUITE DARLINGTONWA98223WAN/A
T-PLUS STEEL FABRICATORS INC
3725 NORTHEAST WESTERN WAYALBANYOR97321ORN/A
TRI-STATE REBAR INC
7208 EAST INDIANA AVENUESPOKANEWA99212WAN/A
UNIVERSITY MECHANICAL CONTRACTORS INC
PO BOX 67MUKILTEOWA98275WAN/A
VIKING FENCE CO INC
3450 STATE HIGHWAY 3 WESTBREMERTONOR98312ORN/A
VOLK STEEL ERECTORS INC
24126 SOUTHEAST 12TH STREETGRESHAMOR97080ORN/A
WESTERN INDUSTRIES INC
26828 MAPLE VALLEY HIGHWAYMAPLE VALLEYWA98038WAN/A
WESTERN REBAR INC
PO BOX 545TROUTDALEOR97060ORN/A
WILLAMETTE VALLEY STEEL INC
19255 SOUTHWEST CAPPOEN ROADSHERWOODOR97140ORN/A
ZESBAUGH INC
PO BOX 1066LYNNWOODWA98046WAN/A
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

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
TRANSACTIONS WITH RELATED TAX-EXEMPT ORGANIZATIONS
S$501,763CASH
TRANSACTIONS WITH RELATED PARTNERSHIPS
S$5,914,699CASH
TRANSACTIOSN WITH RELATED CORPORATIONS
S$38,667,348CASH