2018-11-14T16:21:04-06:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 601 WEST RIVERSIDE SUITE 700 SPOKANE WA 992010622 990 2017-01-01 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 2018-11-14 1 ANN SWINDELL P01677409 5093636300 2018-11-13 67.137.57.251 2018-11-14 12:09:10 PS P A52F513B8D8172ADA5E5426B2D9DBB033DEB48E6 FC22DA715B55187DFB022ABBE867634B2E01E370 2017 2019-02-21 02:37:17Z CURT KOEGEN 111 W CATALDO AVE NO 220 SPOKANE WA 99201 18760721 0 1 X N/A X 1986 WA PROVIDE HEALTH BENEFITS 7 7 0 7 0 0 0 0 13697388 15677013 19312 80407 0 0 13716700 15757420 0 0 12041594 11640585 3187 3671 0 0 0 895060 869651 12939841 12513907 776859 3243513 9188521 12504851 6606419 6714045 2582102 5790806 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 X 7 7 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 X TAMMY MCGLAUGHLIN 5095345625 111 W CATALDO AVE SUITE 220 SPOKANE WA 99201 X JAMIE TIBBITS TRUSTEE 1.00 X 0 0 0 KEN GIBSON 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 0 0 0 0 0 0 0 ZENITH AMERICAN SOLUTIONS 111 W CATALDO AVE SUITE 220 SPOKANE WA 99201 CONTRACT ADMINISTRATION SERVICES 612578 1 EMPLOYER CONTRIBUTIONS 900099 13504148 13504148 RETIREE/COBRA PREMIUMS 900099 2094499 2094499 LIQUIDATED DAMAGES & I 900099 78366 78366 15677013 83149 83149 3000559 3003301 -2742 -2742 -2742 15757420 15677013 0 80407 11640585 3671 612578 40766 33239 28388 73364 52047 392 1053 14400 BANK SERVICE FEES 6784 PCORI TAX 6640 12513907 2750314 5976302 560769 614906 921580 1003768 13044 7240 4942814 4902635 9188521 12504851 260490 366807 6345929 6347238 6606419 6714045 X 0 0 0 0 2582102 5790806 2582102 5790806 9188521 12504851 3243513 -34809 0 X X 0 1 X 1 0 0 CLAIMS INCURRED BUT NOT REPORTED 2080100 ACCUMULATED ELIGIBILITY CREDITS 4267138 6347238 X 15722611 -34809 -34809 15757420 0 15757420 12501685 -12222 -12222 12513907 0 12513907 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 -137,222. DECREASE IN INCURRED BUT NOT REPORTED CLAIMS 125,000. 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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