2019-11-15T10:56:25-06:00 2018-12-31 410746749 CLIFTONLARSONALLEN LLP 101 S CAPITOL BLVD SUITE 1700 BOISE ID 83702 990 2018-01-01 911350182 WASHINGTON-IDAHO OPERATING ENGINEERS & EMPLOYERS HEALTH & SECURITY TRUST FUND WASH 5096245365 111 W CATALDO AVE NO 220 SPOKANE WA 99201 CURT KOEGEN CHAIRMAN 5096245365 2019-11-14 1 ANN SWINDELL P01677409 2083876400 2019-11-14 67.137.57.251 2019-11-14 17:33:40 PS P 6C65CDAE205BD6F3BC0D1F226B31661FB32373A5 6F9DF1F17F908910C6C25D31107CE60C7FCD5FB0 2018 2020-04-17 16:48:07Z CURT KOEGEN 111 W CATALDO AVE NO 220 SPOKANE WA 99201 26608578 0 1 X N/A X 1986 WA PROVIDE HEALTH BENEFITS 8 8 0 8 0 0 0 0 15677013 16008010 80407 102256 0 0 15757420 16110266 0 0 11640585 12485830 3671 4279 0 0 0 869651 802435 12513907 13292544 3243513 2817722 12504851 15313653 6714045 6720254 5790806 8593399 X PROVIDE HEALTH BENEFITS 0 0 THE PLAN PROVIDES HEALTH, PRESCRIPTION DRUG, AND DENTAL BENEFITS FOR PARTICIPANTS AND THEIR DEPENDENTS. DISABILITY, INSURANCE PREMIUMS, AND VISION CLAIMS 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 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 X HEATHER SHIPLEY - WELFARE AND PENSION ADMINSTRATORS 2064417574 7525 SE 24TH ST 200 MERCER ISLAND WA 98040 X JAMIE TIBBITS SECRETARY 1.00 X X 0 0 0 DAREN KONOPASKI TRUSTEE 1.00 X 0 0 0 CURT KOEGEN CHAIRMAN 1.00 X X 0 0 0 JAMES GARRETT TRUSTEE 1.00 X 0 0 0 CHRIS MYERS TRUSTEE 1.00 X 0 0 0 MIKE BOSSE TRUSTEE 1.00 X 0 0 0 ROBERT SEGHETTI TRUSTEE 1.00 X 0 0 0 SCOTT WILLMS TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 ZENITH AMERICAN SOLUTIONS 111 W CATALDO AVE SUITE 220 SPOKANE WA 99201 CONTRACT ADMINISTRATION SERVICES 562329 1 EMPLOYER CONTRIBUTIONS 900099 13943342 13943342 RETIREE/COBRA PREMIUMS 900099 2061993 2061993 LIQUIDATED DAMAGES & I 900099 2675 2675 16008010 165378 165378 10435190 10498312 -63122 -63122 -63122 16110266 16008010 0 102256 12485830 4279 563833 50844 21868 22809 71349 41590 3014 4973 9502 PCORI TAX 6620 BANK SERVICE FEES 6033 13292544 5976302 8535464 614906 1901 1003768 1173370 7240 6335 4902635 5596583 12504851 15313653 366807 375378 6347238 6344876 6714045 6720254 X 0 0 0 0 5790806 8593399 5790806 8593399 12504851 15313653 2817722 -15129 0 X X 0 1 X 1 0 0 CLAIMS INCURRED BUT NOT REPORTED 1977200 ACCUMULATED ELIGIBILITY CREDITS 4367676 6344876 X 16095137 -15129 -15129 16110266 0 16110266 13294906 2362 2362 13292544 0 13292544 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUAILIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERENAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED AN EXEMPTION LETTER ON MARCH 8, 1989, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATED THAT THE TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN ADMINISTRATOR BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH THE APPLICABLE PROVISIONS 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 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: INCREASE IN ACCUMULATED ELIGIBILITY CREDIT -100,538. DECREASE IN INCURRED BUT NOT REPORTED CLAIMS 102,900. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DID NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - THE 990 IS PROVIDED TO AND REVIEWED BY MANAGEMENT PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND POLICIES ARE NOT MADE AVAILABLE TO THE PUBLIC FORM 990, PART XII, LINE 2C: THE OVERSIGHT PROCESS AND METHOD OF SELECTING THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS. 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