2020-03-10T15:44:32-05:00 2019-05-31 522385296 LINDQUIST LLP 5000 EXECUTIVE PARKWAY SUITE 400 SAN RAMON CA 94583 990 2018-06-01 936031208 OREGON PROCESSORS EMPLOYEES TRUST OREG 5032825581 PO BOX 4148 PORTLAND OR 97208 KATHY WATT CHAIRMAN 5032825581 2020-03-10 1 JAMES N BROWNING P01451906 9252779100 66.7.226.66 2020-03-10 13:44:22 PD P D85FB602DC4FA66F28A631CB81EF53DF59ECABFA D85FB602DC4FA66F28A631CB81EF53DF59ECABFA 2018 2020-09-23 17:36:50Z KATHY WATT PO BOX 4148 PORTLAND OR 97208 26524473 0 X N/A X 1963 OR TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS 5 2 0 0 0 0 0 0 19096038 23478778 222067 247607 100000 0 19418105 23726385 0 0 18678727 22711593 0 0 0 0 0 1369187 1473841 20047914 24185434 -629809 -459049 11863525 13324468 4332632 6049210 7530893 7275258 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, THEIR DEPENDENTS AND RETIREES. 0 0 PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, THEIR DEPENDENTS AND RETIREES. 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 0 0 0 0 0 0 0 0 0 X 5 2 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 0 0 0 X WILLIAM C EARHART CO INC 5032825581 12029 N E GLENN WIDING DR PORTLAND OR 97220 X LARRY KALE TRUSTEE 2.00 X 0 0 0 KATHY WATT TRUSTEE 2.00 X 0 0 0 JOHN SILVA TRUSTEE 2.00 X 0 0 0 RICHARD MUNEKIYO TRUSTEE - PAST 2.00 X 0 0 0 DAVID GARCIA TRUSTEE - PAST 2.00 X 0 0 0 MARC CHRISMER TRUSTEE 2.00 X 0 0 0 ADAM SROUFE TRUSTEE 2.00 X 0 0 0 SEE SCHEDULE O FOR COMPENSATION PAID BY RELATED ORGANIZATIONS 0.00 X 0 1 0 0 1 0 0 0 0 0 WILLIAM C EARHART CO INC PO BOX 4148 PORTLAND OR 97208 PLAN ADMINISTRATION 743624 AETNA 600 UNIVERSITY ST STE 920 SEATTLE WA 98101 COST-CONTAINMENT 293161 OGLETREE DEAKINS NASH SMOAK & STEWART 222 SW COLUMBIA ST 1500 PORTLAND OR 97201 LEGAL COUNSEL 120061 3 EMPLOYER CONTRIBUTIONS 900099 20208706 20208706 STOP LOSS REIMBURSEMENTS 900099 1859974 1859974 PARTICIPANT CONTRIBUTIONS 900099 972127 972127 PRESCRIPTION REBATES 900099 323623 323623 MEDICARE SUBSIDY 900099 92877 92877 21471 21471 23478778 229450 229450 2816245 2798088 18157 18157 18157 23726385 23478778 0 247607 22711593 622925 105302 40119 28206 589110 50296 8990 21710 PCORI FEE 7183 24185434 1611749 1739437 696965 70747 1890855 2810261 19705 18205 7644251 8685818 11863525 13324468 119432 129910 4213200 5919300 4332632 6049210 X 0 0 0 0 7530893 7275258 7530893 7275258 11863525 13324468 -459049 203414 0 X X 0 1 X 1 0 0 CLAIMS PAYABLE AND IBNR 4160000 ACCUMULATED ELIGIBILITY CREDITS 1614000 PREMIUMS PAYABLE 145300 5919300 X 23901593 203414 203414 23698179 28206 28206 23726385 22451128 0 22451128 28206 1706100 1734306 24185434 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE PLAN AND TO RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF MAY 31, 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2016. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS FORM 990, PART VI, SECTION A, LINE 3 THE PLAN HAS CONTRACTED WITH WILLIAM C. EARHART CO. INC., TO PROVIDE DAY-TO-DAY ADMINISTRATIVE SERVICES TO THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES ARE SUBJECT TO FIDUCIARY DUTIES UNDER FEDERAL LAW, INCLUDING THE DUTY NOT TO ENGAGE IN CONFLICT-OF-INTEREST TRANSACTIONS. THE TRUST'S CONFLICT-OF-INTEREST POLICY MIRRORS THESE FEDERAL LAW OBLIGATIONS. IN CONJUNCTION WITH THE ANNUAL AUDIT, THE TRUSTEES ARE REQUIRED TO DISCLOSE ANY TRANSACTIONS WITH RELATED PARTIES, WHICH COULD POTENTIALLY BE CONFLICT-OF-INTEREST TRANSACTIONS UNDER THE TRUST'S POLICY. IN ADDITION, ONCE EACH YEAR, TRUST LEGAL COUNSEL REVIEWS THE TRUST'S CONFLICT-OF-INTEREST POLICY WITH THE TRUSTEES TO REMIND THEM OF THEIR OBLIGATIONS UNDER THE POLICY AND TO PROACTIVELY IDENTIFY ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, SECTION A, LINE 1A: TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, WILLIAM C. EARHART COMPANY, INC. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT AUDITOR. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. OREGON PROCESSORS SEASONAL EMPLOYEES PENSION PLAN PO BOX 4148 PORTLAND OR 97208 930694182 PROVIDE PENSION BENEFITS FOR ELIGIBLE PARTICIPANTS OR 501A N/A N/A 0 TEAMSTERS FOOD PROCESSORS DRVRS WAREHOUSEMEN & HLPERS LOC#670 PO BOX 3048 SALEM OR 97302 930322985 LABOR ORGANIZATION OR 501(C)(5) N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FORM 990, SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF MAY 31, 2019, THERE ARE APPROXIMATELY 21 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PART II THROUGH IV BY FEDERAL TAX CLASSIFICATION. AMERICOLD CORP. ARAMARK UNIFORM SERVICES CITY OF NYSSA CITY OF VALE DIAMOND FRUIT GROWERS DUCKWALL-POOLEY FRUIT CO HEINZ FROZEN FOOD COMPANY HOOD RIVER DISTILLERS INC LINN CO FOR LINN CO ROAD NATIONAL FROZEN FOODS COR NORPAC FOODS, INC OCG ACQUISITION, LLC OREGON CHERRY GROWERS INC RURAL RD ASSESS DIST #3 TEAMSTERS CREDIT UNION 37 TEAMSTERS DAIRY BAKERY & TEAMSTERS LOCAL 670 TILLAMOOK COUNTY CREAMERY UMATILLA COUNTY HOUSING A VAN DUSEN BEVERAGES, INC WILCO-HAZELNUT, LLC