MONTANA OPERATING ENGINEERS CONSTRUCTION & MINING INDUSTRY HEA: Form 990, tax year 2018
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- Organization
- MONTANA OPERATING ENGINEERS CONSTRUCTION & MINING INDUSTRY HEA (EIN 81-6009559)
- Tax period
- 2018-06-01 to 2019-05-31
- Filed
- 2020-07-08
- IRS object ID
- 202031909349302718
- Schema version
- 2018v3.2
- 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 | 2020-07-08T18:00:10-05:00 | ReturnTs |
| Tax Period End | 2019-05-31 | 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 | 2018-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 816009559 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA OPERATING ENG CONST & MINING | BusinessNameLine1Txt |
| Business Name Line2 | INDUSTRY HEALTH & SECURITY TRUST | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MONT | BusinessNameControlTxt |
| Phone | 5095345625 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 W CATALDO NO 220 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HARLEY HUESTIS | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 4097275300 | PhoneNum |
| Signature | 2020-07-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAUL ANASTASI | PreparerPersonNm |
| PTIN | P00395796 | PTIN |
| Phone | 5093230272 | PhoneNum |
| Preparation | 2020-07-02 | 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 | 2020-07-07 | IPDt |
| IP Tm | 16:00:35 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-09-23 17:36:50Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HARLEY HUESTIS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 RIVER DR N | AddressLine1Txt |
| City | GREAT FALLS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,519,773 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1959 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH AND DISMEMBEREMENT BENEFITS | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 7 | 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 | $12,046,385 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,210,143 | CYProgramServiceRevenueAmt |
| PY Investment Income | $237,667 | PYInvestmentIncomeAmt |
| CY Investment Income | $327,687 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $12,284,052 | PYTotalRevenueAmt |
| CY Total Revenue | $14,537,830 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $11,713,462 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $13,284,746 | 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 | $760,957 | PYOtherExpensesAmt |
| CY Other Expenses | $433,924 | CYOtherExpensesAmt |
| PY Total Expenses | $12,474,419 | PYTotalExpensesAmt |
| CY Total Expenses | $13,718,670 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$190,367 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $819,160 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,989,590 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,743,071 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,164,443 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,899,032 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,825,147 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,844,039 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH AND DISMEMBEREMENT BENEFITS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDED PARTICIPANTS WITH ACCIDENT, HOSPITAL, MEDICAL, SURGICAL, DISABILITY, DENTAL, VISION, LIFE INSURANCE AND ACCIDENTAL DEATH & DISMEMBEREMENT BENEFITS | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | 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 | 5095345625 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 W CATALDO 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 (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| HARLEY HUESTIS | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| STEVE GROSS | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| MIKE JOHNSON | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| JIM KEANE | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| KEVIN MURPHY | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| KYLE SCHELLINGER | |||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 |
| DOUG GOODHEART | |||||
| 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 | |||||
| PO BOX 5434 | SPOKANE | WA | 98205 | THIRD PARTY ADMIN. | $155,923 |
| BLUE CROSS BLUE SHIELD OF MONTANA | |||||
| 3645 ALICE STREET | HELENA | MT | 59604 | CLAIMS ADMINISTRATOR | $112,028 |
| 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 | 525100 | $13,905,928 | $13,905,928 |
| EMPLOYEE CONTRIBUTION | 525100 | $240,660 | $240,660 |
| LATE CHARGES & PENALTY | 525100 | $63,555 | $63,555 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,210,143 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $291,244 | TotalRevenueColumnAmt |
| Exclusion | $291,244 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,018,386 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,981,943 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $36,443 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,443 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,443 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,537,830 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,246,586 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $291,244 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,284,746 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,516 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,725 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,982 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,528 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,264 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,678 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| POSTAGE AND SHIPPING | $18,055 |
| PCORI FEES | $4,176 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,718,670 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $803,713 | BOYAmt |
| EOY | $1,106,319 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,730,019 | BOYAmt |
| EOY | $2,330,934 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,131,253 | BOYAmt |
| EOY | $1,353,902 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,324,605 | BOYAmt |
| EOY | $8,951,916 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,989,590 | BOYAmt |
| EOY | $13,743,071 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,144,443 | BOYAmt |
| EOY | $1,837,032 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,020,000 | BOYAmt |
| EOY | $5,062,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,164,443 | BOYAmt |
| EOY | $6,899,032 | 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 | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,825,147 | BOYAmt |
| EOY | $6,844,039 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,825,147 | BOYAmt |
| EOY | $6,844,039 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,989,590 | BOYAmt |
| EOY | $13,743,071 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $819,160 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $173,802 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$47,070 | InvestmentExpenseAmt |
| Other Changes In Net Assets | $73,000 | 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 | Yes (1) | 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 |
|---|---|
| ESTIMATED CLAIMS IBNR | $620,000 |
| ESTIMATED LIABILITY FOR FUTURE BENEFITS | $4,442,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,062,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,664,562 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $173,802 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $173,802 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,490,760 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $47,070 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $47,070 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,537,830 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,519,514 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,519,514 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $199,156 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $199,156 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,718,670 | 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 PLANS ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC), AND ACCORDINGLY, THE PLANS NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) IN FEBRUARY 1962. THE ADMINISTRATOR AND COUNSEL BELIEVE THAT THE PLAN, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS 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 PLANS 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 MAY 31, 2018 AND 2017, 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 2D - OTHER ADJUSTMENTS: | A |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CHANGE IN CLAIMS PAYABLE 84,156. CHANGE IN ESTIMATED CLAIMS IBNR 115,000. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | LINE 3 EXPLANATION - THE DAY TO DAY OPERATIONS OF THE PLAN ARE MANAGED BY ZENITH AMERICAN SOLUTIONS, INC. A THIRD PARTY ADMINISTRATOR |
| FORM 990, PART VI, SECTION B, LINE 11B | LINE 11B EXPLANATION - A COPY IS SENT TO THE CHAIRMAN PRIOR TO FILING. THE RETURN IS REVIEWED, THEN PRESENTED AT THE NEXT BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY REQUIRES THE TRUST OFFICE TO DISTRIBUTE A QUESTIONNAIRE TO FIDUCIARIES OF THE PLAN IN CONJUNCTION WITH THE ANNUAL AUDIT. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST VIA MAIL OR TELEPHONE AT (509)-534-5625. |
| FORM 990, PART XI, LINE 9: | CHANGE IN ACCUMULATED ELIGIBILITY CREDITS 73,000. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|
| BUTTE SCHOOL DISTRICT #1 | |||
| 111 N MONTANA ST | BUTTE | MT | 59701 |
| PIPELINE EMPLOYERS TRUST FUND | |||
| 300 N COMMERCIAL ST SUITE B | BELLINGHAM | WA | 98225 |
| OPERATING ENGINEERS JOB CORP | |||
| 2737 AIRPORT RD | HELENA | MT | 59601 |
| OPERATING ENGINEERS LOCAL #400 | |||
| 2737 AIRPORT RD | HELENA | MT | 59601 |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Legal Domicile StateLegalDomicileStateCd |
|---|---|---|---|---|
| COP CONSTRUCTION LLC | ||||
| 242 S 64TH ST W | BILLINGS | MT | 59106 | WA |
| KNIFE RIVER JTL GROUP | ||||
| 3131 US-2 | KALISPELL | MT | 59901 | |
| WASLEY EXCAVATING LLC | ||||
| 125 LAST CHANCE | BUTTE | MT | 59701 | |
| MOUNTAIN WEST HOLDING COMPANY | ||||
| 445 SUGAR AVE | BILLINGS | MT | 59101 | |
| INFRA SOURCE CONSTRUCTION LLC | ||||
| 14103 STEWART RD SE | SUMNER | WA | 98390 | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (20 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Legal Domicile StateLegalDomicileStateCd |
|---|---|---|---|---|
| D & G CRANE SERVICE | ||||
| 5550 ALLOY S | MISSOULA | MT | 59808 | WA |
| ED BOLAND CONSTRUCTION | ||||
| PO BOX 7107 | GREAT FALLS | MT | 59405 | |
| HOGAN CORPORATION SERVICES | ||||
| 520 BUSINESS HUB DR | BELGRADE | MT | 59714 | |
| HOLLOW CONTRACTING | ||||
| 404 GREENWOOD AVE W | BUTTE | MT | 59701 | |
| JACOBS INDUSTRIAL SERVICES INC | ||||
| 401 SOUTH 23RD ST | BILLINGS | MT | 59101 | |
| JDM CONSTRUCTION SERVICES CO | ||||
| 2623 WEST NORBERRY STREET | LANCASTER | CA | 93536 | |
| JIM GILMAN EXCAVATING | ||||
| 3099 GRAND AVE | BUTTE | MT | 59701 | |
| JOHNSON CONSTRUCTION | ||||
| 201 N 3RD ST | COEUR DALENE | ID | 83814 | |
| MD CONSTRUCTION | ||||
| 4415 18TH AVE N | GREAT FALLS | MT | 59405 | |
| MICHELS CORPORATION | ||||
| 817 MAIN STREET | BROWNSVILLE | WI | 53006 | |
| OFTEDAL CONSTRUCTION INC | ||||
| 2376 7 MILE RD | CASPER | WY | 82604 | |
| SLETTEN CONSTRUCTION CO | ||||
| 1000 25TH ST NORTH | GREAT FALLS | MT | 59401 | |
| TAMIETTI CONSTRUCTION CO | ||||
| 4801 22ND AVE N | GREAT FALLS | MT | 59405 | |
| VEOLIA WATER NORTH AMERICA | ||||
| 1010 W COMSTOCK CT | SPOKANE | WA | 99203 | |
| WELD TECH | ||||
| 3115 E ERMINA AVE | SPOKANE | WA | 99207 | |
| WESTERN MUNICIPAL CONST INC | ||||
| 5855 ELYSIAN RD | BILLINGS | MT | 59101 | |
| WESTMORELAND ABSALOKA MINING | ||||
| 598 UPPER SARPY CREEK RD | HARDIN | MT | 59034 | |
| WESTMORELAND ROSEBUD MINING | ||||
| 138 ROSEBUD LANE | COLSTRIP | MT | 59323 | |
| WESTMORELAND SAVAGE MINING | ||||
| 33804 COUNTY ROAD 107 | SALVAGE | MT | 59270 | |
| WICKENS CONSTRUCTION INC | ||||
| 804 H ST | LEWISTOWN | MT | 59457 | |
| 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 (51 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BUTTE SCHOOL DISTRICT #1 | ||
| S | $334,158 | CASH |
| COP CONSTRUCTION LLC | ||
| S | $629,965 | CASH |
| D & G CRANE SERVICE | ||
| S | $82,619 | CASH |
| ED BOLAND CONSTRUCTION | ||
| S | $62,838 | CASH |
| HOGAN CORPORATION SERVICES | ||
| S | $103,754 | CASH |
| HOLLOW CONTRACTING | ||
| S | $99,186 | CASH |
| INFRA SOURCE CONSTRUCTION LLC | ||
| S | $65,090 | CASH |
| JACOBS INDUSTRIAL SERVICES INC | ||
| S | $95,696 | CASH |
| JDM CONSTRUCTION SERVICES CO | ||
| S | $151,043 | CASH |
| JIM GILMAN EXCAVATING | ||
| S | $197,719 | CASH |
| JOHNSON CONSTRUCTION | ||
| S | $50,259 | CASH |
| MD CONSTRUCTION | ||
| S | $261,829 | CASH |
| MICHELS CORPORATION | ||
| S | $66,207 | CASH |
| MOUNTAIN WEST HOLDING COMPANY | ||
| S | $69,978 | CASH |
| OFTEDAL CONSTRUCTION INC | ||
| S | $128,409 | CASH |
| OPERATING ENGINEERS JOB CORP | ||
| S | $67,933 | CASH |
| OPERATING ENGINEERS LOCAL #400 | ||
| S | $105,705 | CASH |
| PIPELINE EMPLOYERS TRUST FUND | ||
| S | $205,640 | CASH |
| SCHELLINGER CONSTRUCTION CO | ||
| S | $1,194,622 | CASH |
| SLETTEN CONSTRUCTION CO | ||
| S | $373,368 | CASH |
| TAMIETTI CONSTRUCTION CO | ||
| S | $44,272 | CASH |
| VEOLIA WATER NORTH AMERICA | ||
| S | $155,470 | CASH |
| WASLEY EXCAVATING LLC | ||
| S | $57,653 | CASH |
| WELD TECH | ||
| S | $197,209 | CASH |
| WESTERN MUNICIPAL CONST INC | ||
| S | $174,072 | CASH |
| WESTMORELAND ABSALOKA MINING | ||
| S | $2,071,390 | CASH |
| WESTMORELAND ROSEBUD MINING | ||
| S | $4,392,678 | CASH |
| WESTMORELAND SAVAGE MINING | ||
| S | $165,258 | CASH |
| WICKENS CONSTRUCTION INC | ||
| S | $323,477 | CASH |
| COP CONSTRUCTION LLC | ||
| Q | $107,641 | CASH |
| D & G CRANE SERVICE | ||
| Q | $27,911 | CASH |
| ED BOLAND CONSTRUCTION | ||
| Q | $8,506 | CASH |
| HOGAN CORPORATION SERVICES | ||
| Q | $14,343 | CASH |
| HOLLOW CONTRACTING | ||
| Q | $13,468 | CASH |
| JACOBS INDUSTRIAL SERVICES INC | ||
| Q | $19,352 | CASH |
| JDM CONSTRUCTION SERVICES CO | ||
| Q | $20,408 | CASH |
| JIM GILMAN EXCAVATING & | ||
| Q | $9,854 | CASH |
| JOHNSON CONSTRUCTION | ||
| Q | $6,787 | CASH |
| KNIFE RIVER JTL GROUP | ||
| Q | $188,445 | CASH |
| MD CONSTRUCTION | ||
| Q | $53,252 | CASH |
| OFTEDAL CONSTRUCTION INC | ||
| Q | $17,397 | CASH |
| OPERATING ENGINEERS JOB CORP | ||
| Q | $13,768 | CASH |
| OPERATING ENGINEERS LOCAL #400 | ||
| Q | $12,480 | CASH |
| SCHELLINGER CONSTRUCTION CO | ||
| Q | $110,875 | CASH |
| SLETTEN CONSTRUCTION CO | ||
| Q | $30,761 | CASH |
| TAMIETTI CONSTRUCTION CO | ||
| Q | $5,982 | CASH |
| WASLEY EXCAVATING LLC | ||
| Q | $7,826 | CASH |
| WESTERN MUNICIPAL CONST INC | ||
| Q | $23,692 | CASH |
| WESTMORELAND ABSALOKA MINING | ||
| Q | $228,205 | CASH |
| WESTMORELAND ROSEBUD MINING | ||
| Q | $289,967 | CASH |
| WICKENS CONSTRUCTION INC | ||
| Q | $43,829 | CASH |