2019-01-31T16:28:54-08:00 2018-03-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2017-04-01 911283260 Northwest Laborers - Employers Health and Security Trust Fund NORT 2062824100 11724 NE 195th Street Bothell WA 98011 Jermaine Smiley Secretary 2019-01-31 true Paul J Anastasi CPA P00395796 5093230272 2017 2019-02-21 02:37:17Z Dave Ratzke 227 Westlake Ave N Seattle WA 98109 135215342 false false X N/A X 1969 WA To provide health and welfare benefits. 12 12 39 12 0 0 91161565 96885438 2236428 1947077 2403481 3200134 95801474 102032649 0 80679409 94036491 0 0 0 7953754 7896063 88633163 101932554 7168311 100095 92961485 100627840 33840746 40454288 59120739 60173552 To provide health and welfare benefits. false false Income is used to provide health and security benefits to qualified participants in the plan. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 false 39 true false false false false false false false false false false false false X 12 12 false true false false false false false true true false false true false false false true true false false false X Zenith American Solutions Inc 2062824100 11724 NE 195th Street Bothell WA 980118242 X Dennis Muhly Trustee 1.00 0.00 X 0 0 0 Dan Kuney Trustee 1.00 0.00 X 0 0 0 Candace Minerich Trustee 1.00 0.00 X 0 0 0 Doug Peterson Trustee 1.00 0.00 X 0 0 0 Dave Ratzke Chairman 1.00 0.00 X X 0 0 0 Carl Stewart Trustee 1.00 0.00 X 0 0 0 Dale Cannon Trustee 1.00 0.00 X 0 0 0 Andrew Ledbetter Trustee 1.00 0.00 X 0 0 0 Jermaine Smiley Secretary 1.00 0.00 X X 0 0 0 Brian Belarde Trustee 1.00 0.00 X 0 0 0 Stacy Martin Trustee 1.00 0.00 X 0 0 0 Shannon Stull Trustee 1.00 0.00 X 0 0 0 0 false false false Zenith American Solutions 201 Queen Anne Avenue North 100 Seattle WA 98109 Administration 3286523 Premera Blue Cross 7110 220th St SW Mountlake Terrace WA 98043 Claims Processing 2248733 Careallies 1601 Chestnut Street Philadelphia PA 19192 Claims Processing 445319 CIGNA Behavioral Health Inc 900 Cottage Grove Road Bloomfield CT 06002 Provider 599999 Delta Dental 9706 Fourth Ave NE Seattle WA 98115 Claims Processing 293376 8 0 Employee and Retiree 525100 6801407 6801407 Employer Contributions 525100 90084031 90084031 96885438 2429115 2429115 0 0 0 32700655 33182693 -482038 -482038 -482038 0 0 0 Drug rebates and subsidy 3121477 3121477 Liquidated damages 78657 78657 3200134 102032649 99603534 2429115 0 0 0 94036491 0 0 0 0 0 0 4870132 200673 83100 0 0 200185 2324291 0 43235 0 0 0 9415 0 3755 0 0 0 22309 Postage and Shipping 127962 Storage 8500 international foundation dues 2506 0 101932554 0 0 0 0 6941224 5355138 0 7771755 8158334 0 0 0 0 0 0 78248506 87114368 0 0 0 0 92961485 100627840 289284 355008 33551462 40099280 33840746 40454288 X 59120739 60173552 59120739 60173552 92961485 100627840 X 100095 1987447 -1034729 X false true X false false Accumulated Eligibiility Credits 21895427 Amounts due insurance companies 226173 Bank overdrafts 605452 Benefits payable 5472228 Claims IBNR 11900000 40099280 X 103819911 1987447 1987447 101832464 200185 200185 102032649 96275931 96275931 200185 5456438 5656623 101932554 Part X : FIN48 Footnote The trust established under the Plan to hold the Plans assets is qualified pursuant to the appropriate section of the Internal Revenue Code (IRC), and, accordingly, the trusts 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 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 March 31, 2018, 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 Plans tax-exempt status; however, there are currently no audits for any tax periods in progress. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Change in current benefit obligations $5456438 Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company The day to day management and operations of the plan are handled by a third party administrator, zenith American solutions, Inc. Form 990, Part VI, Line 11b: Form 990 Review Process The form 990 is reviewed by the chairman of the board of trustees as well as the plan administrator prior to its filing. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The plan provides for participant inspection of documents and financial statements upon request through the plan administrators. Other Changes In Net Assets Or Fund Balances - Other Increases 2017 accumulated eligibility = $20860698 Other Changes In Net Assets Or Fund Balances - Other Decreases 2018 accumulated eligibility = -$21895427 See attached list 11724 NE 195th Street Bothell WA 98011 WA N/A false NW Laborers Employers Training Trust 201 Queen Anne Avenue North Seattle WA 981094890 911283260 Provide apprenticeship training benefits WA 501(c)3 2 N/A false See attached list 11724 NE 195th Street Bothell WA 98011 WA N/A false false See attached list 11724 NE 195th Street Bothell WA 98011 WA N/A false false false false false false false false false false false false false false false false false false false true See attached list s 4352475 cash See attached list s 13185996 cash See attached list s 65896038 cash