2025-11-11T13:52:07-06:00 2024-12-31 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD SUITE 400 SAN RAMON CA 94583 990 2024-01-01 936031208 Oregon Processors Employees Trust % WILLIAM C EARHART CO INC OREG 5032825581 PO BOX 4148 Portland OR 97208 MICHAEL BERANBAUM TRUSTEE 5032825581 2025-11-15 true true JAMES N BROWNING P01451906 9252779100 2024 2025-03-06 01:10:19Z MICHAEL BERANBAUM PO BOX 4148 Portland OR 97208 26824344 false X N/A X 1963 OR TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS. 6 0 0 0 0 0 0 0 19632013 20462030 155134 170899 1046 46 19788193 20632975 0 0 18989908 15996285 0 0 0 0 0 951237 1100863 19941145 17097148 -152952 3535827 9313522 13099555 3106423 3269252 6207099 9830303 X TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, THEIR DEPENDENTS AND RETIREES. false false PROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS, THEIR DEPENDENTS AND RETIREES. 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 true false false true 4 0 true 0 false false false false false false false false X 6 0 false true false false false false false true true false false true true false true true true false false false X WILLIAM C EARHART CO INC 5032825581 12029 N E GLENN WIDING DR PORTLAND OR 97220 X ADAM SROUFE TRUSTEE 2.0 0.0 X 0 0 0 SARA DUCKWALL TRUSTEE 2.0 0.0 X 0 0 0 MICHAEL BERANBAUM TRUSTEE 2.0 0.0 X 0 0 0 LARRY KALE TRUSTEE 2.0 0.0 X 0 0 0 JOHN HONTS TRUSTEE 2.0 0.0 X 0 0 0 RYAN ANDERSON TRUSTEE 2.0 0.0 X 0 0 0 SEE SCH O FOR COMPENSATION PAID BY RELATED ORGANIZATION 0.0 0.0 X 0 0 0 0 0 0 0 false false false William C Earhart Co Inc PO BOX 4148 PORTLAND OR 97208 PLAN ADMINISTRATOR 393568 Aetna 600 UNIVERSITY ST STE 920 SEATTLE WA 98101 COST-CONTAINMENT 275301 Renalogic 223 W Jackson Blvd Suite 604 CHICAGO IL 60606 REDUCE COSTS 108925 Rael Leston 160 Bovet Road Suite 203 SAN MATEO CA 94402 CONSULTING 108240 4 0 EMPLOYER CONTRIBUTIONS 900099 18245121 18245121 STOP-LOSS INCOME 900099 370666 370666 PRESCRIPTION REBATES 900099 1156082 1156082 PARTICIPANT CONTRIBUTIONS 900099 690161 690161 20462030 205028 0 205028 0 0 0 0 0 6157240 6191369 -34129 -34129 -34129 0 0 0 0 0 0 0 0 0 SETTLEMENT INCOME 900099 46 46 46 20632975 20462076 0 170899 0 0 0 15996285 0 0 0 0 0 0 390272 41415 41072 0 0 20131 540203 0 11659 0 0 0 0 0 6436 0 0 0 43069 PCORI FEE 6606 17097148 956003 2313453 502546 620399 0 0 2160457 2369198 0 0 0 0 0 0 0 0 18073 26354 0 0 5676443 7770151 0 0 0 0 0 0 0 0 9313522 13099555 83123 83352 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3023300 3185900 3106423 3269252 X 0 0 0 0 6207099 9830303 6207099 9830303 9313522 13099555 3535827 87377 X false true X true false 0 CLAIMS PAYABLE AND IBNR 1777000 ACCUMULATED ELIGIBILITY CREDIT 1279000 PREMIUMS PAYABLE 129900 3185900 X 20700221 87377 87377 20612844 20131 20131 20632975 16914417 16914417 20131 162600 182731 17097148 FORM 990, SCHEDULE D, PART X, LINE 2: Accounting principles generally accepted in the United States of America require management to evaluate the tax positions taken by the Plan and to recognize a tax liability if the Plan has taken an uncertain position that, more likely than not, would not be sustained upon examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the Plan and has concluded that, as of December 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Plan is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. FORM 990, SCHEDULE D, PART XII, LINE 4B: CHANGE IN BENEFIT OBLIGATIONS $162,600. FORM 990, PART VI, SECTION A, LINE 3: THE PLAN HAS CONTRACTED WITH WILLIAM C. EARHART CO. INC., TO PROVIDE DAY-TO-DAY ADMINISTRATIVE SERVICES TO THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B: A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: THE TRUSTEES ARE SUBJECT TO FIDUCIARY DUTIES UNDER FEDERAL LAW, INCLUDING THE DUTY NOT TO ENGAGE IN CONFLICT-OF-INTEREST TRANSACTIONS. THE TRUST'S CONFLICT OF-INTEREST POLICY MIRRORS THESE FEDERAL LAW OBLIGATIONS. IN CONJUNCTION WITH THE ANNUAL AUDIT, THE TRUSTEES ARE REQUIRED TO DISCLOSE ANY TRANSACTIONS WITH RELATED PARTIES, WHICH COULD POTENTIALLY BE CONFLICT-OF INTEREST TRANSACTIONS UNDER THE TRUST'S POLICY. IN ADDITION, ONCE EACH YEAR, TRUST LEGAL COUNSEL REVIEWS THE TRUST'S CONFLICT-OF-INTEREST POLICY WITH THE TRUSTEES TO REMIND THEM OF THEIR OBLIGATIONS UNDER THE POLICY AND TO PROACTIVELY IDENTIFY ANY POTENTIAL CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION A, LINE 1A: TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, WILLIAM C. EARHART COMPANY, INC. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT AUDITOR. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. Oregon Processors Seasonal Employees pen PO box 4148 Portland OR 97208 930694182 PENSION OR 501A N/A NA false Teamsters Food Processors Drvrs Warehou PO Box 3048 Salem OR 97302 930322985 UNION OR 501(C)(5) N/A NA false false false false false false false false false false false false false false false false false false false false FORM 990, SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF DECEMBER 31, 2024, THERE ARE APPROXIMATELY 19 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PART II THROUGH IV BY FEDERAL TAX CLASSIFICATION. PNW VEG CO, LLC dba NORPAC TILLAMOOK COUNTY CREAMERY PACIFIC COAST PRODUCERS DUCKWALL-POOLEY FRUIT CO DIAMOND FRUIT GROWERS VAN DUSEN BEVERAGES INC VESTIS SERVICES LLC UMATILLA COUNTY HOUSING A CITY OF VALE TEAMSTERS LOCAL 670 CITY OF NYSSA RURAL RD ASSESS DIST #3 VAN DUSEN BEVERAGES, INC TEAMSTERS CREDIT UNION 37 JOHN J LEE, LTD dba SUNRISE DENTAL NATIONAL FROZEN FOODS COR LINN CO FOR LINN CO ROAD AMERICOLD CORP TEAMSTERS DAIRY BAKERY