2019-04-17T15:41:49-07:00 2018-06-30 208149084 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2017-07-01 910838639 Seattle Area Plumbing & Pipefitting Industry Health Trust SEAT 2062824100 11724 NE 195th Street Bothell WA 98011 Jeffery Owen Chairman 2019-04-17 true Paul J Anastasi CPA P00395796 5093230272 2017 2019-02-21 02:37:17Z 114676838 false false X N/A X 1968 WA To provide health and welfare benefits to qualified participants 6 6 0 6 0 0 60318430 65859414 706013 3916926 4086 38592 61028529 69814932 0 53645717 59412844 42232 0 0 2844159 3081433 56489876 62536509 4538653 7278423 45765137 52939130 21596561 24668446 24168576 28270684 To provide health and welfare benefits to qualified participants false false To provide health and welfare benefits to qualified participants false false false false false false false false false false true 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 0 false false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true false false false X Jeffery Owen 2062824100 11724 NE 195th Street Bothell WA 98011 X Jeffery Owen Chairman 1.00 0.00 X X 0 0 0 Ed Kommers Secretary 1.00 0.00 X X 0 0 0 Mark Webster Trustee 1.00 0.00 X 0 0 0 Ed Holmes Trustee 1.00 0.00 X 0 0 0 Joel Crabtree Trustee 1.00 0.00 X 0 0 0 Jerry Bush Trustee 1.00 0.00 X 0 0 0 0 false false false Zenith American Solutions Inc 11724 NE 195th Street Bothell WA 98011 Third Party Admin 1245149 Aetna 600 University Street Suite 920 Seattle WA 98101 PPO network 531715 Kaiser Foundation Health Plan of WA 950 Pacific Avenue Suite 900 Tacoma WA 98042 Insurance benefits 531854 Delta Dental PO Box 75983 Seattle WA 98175 Claims processing 132225 Zelis Claims Integrity Inc 2 Crossroads Drive Bedminster NJ 07921 Cost containment 232704 5 0 Employee Contributions 230000 24580258 24580258 Employer Contributions 230000 41279156 41279156 65859414 630049 630049 0 0 0 48148783 44861906 3286877 3286877 3286877 0 0 0 Liquidated Damages 900099 38592 38592 38592 69814932 69184883 630049 0 0 0 59412844 0 0 0 0 0 42232 1721915 29565 45653 0 0 61513 1014242 0 22604 0 0 0 0 0 12894 0 0 0 15667 Employee assistance program 69072 Printing and Publications 67233 Bank service fees 21075 0 62536509 0 0 0 10330785 13475886 0 0 7170197 10311161 0 0 0 0 2529 18740 0 28261626 24812569 4320774 0 0 0 45765137 52939130 594358 2715850 1636 460 21000567 21952136 21596561 24668446 X 24168576 28270684 24168576 28270684 45765137 52939130 X 7278423 -2737738 -438577 X false true X false false 4320774 Accumulated Eligibiility Credits 14754000 Aetna claims payable 539450 Claims Incurred but Not Reported 4428000 Premiums Payable 223421 Vacation benefits payable 2007265 21952136 X 67015681 -2737738 -2737738 69753419 61513 61513 69814932 61962004 61962004 61513 512992 574505 62536509 Part X : FIN48 Footnote 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 trusts net investment income is exempt from income taxes. The trust has obtained a favorable tax determination letter from the Internal Revenue Service (IRS). Management believes that the trust, as amended, continues to qualify and to operate in accordance with 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 administrator has analyzed the tax positions taken by the Plan, and has concluded that as of June 30, 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 4b: Other revenue amounts included on 990 but not included in F/S Cost of benefits payable 6/30/17 $-4252627 Cost of benefits payable 6/30/18 $4651421 Vacation benefits payable 6/30/17 $-1893067 Vacation benefits payable 6/30/18 $2007265 Form 990, Part VI, Line 11b: Form 990 Review Process the form 990 tax return was provided to the chairman and secretary for their review before it was filed. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts the plan regularly and consistently monitors and enforces compliance with the applicable policies. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available the plan documents, conflict of interest policy, and financial statements are available to the participants and public Other Changes In Net Assets Or Fund Balances - Other Increases Accumulated eligibility credits 2017 = $14057000 Other Changes In Net Assets Or Fund Balances - Other Decreases Accumulated eligibility credits 2018 = -$14754000 Other Changes In Net Assets Or Fund Balances - Other Increases Aetna Claims Payable 2017 = $797873 Other Changes In Net Assets Or Fund Balances - Other Decreases Aetna claims payable 2018 = -$539450 See Attached Statement 11724 NE 195th Street Bothell WA 98011 WA N/A false See Attached Statement 11724 NE 195th Street Bothell WA 98011 WA N/A false false See Attached Statement 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 Statement s 1362516 cash See Attached Statement s 8819102 cash See Attached Statement s 32718119 cash