2018-04-27T14:01:49-07:00 2017-06-30 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2016-07-01 916068079 Northwest Ironworkers Health and Security Plan NORT 2064417574 P O Box 34203 Seattle WA 98124 Scott Dahlgren Chairman 2018-04-27 true Paul J Anastasi CPA P00395796 5093230272 2016 2021-01-29 14:40:06Z 152127998 false false X N/A X 1966 WA Health benefits for participants 16 16 59 16 0 0 38191599 40001843 795170 2344162 13100 38986769 42359105 0 36115121 36535825 0 0 0 3257260 3117732 39372381 39653557 -385612 2705548 45207192 47610760 27608418 28115578 17598774 19495182 To provide health and welfare benefits to eligible participants of the plan. false false To provide health and welfare benefits to eligible participants of the plan. false false false false false false false false false false true 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 false false true true true false false true 1460 0 false 59 true false false false false false false false false false false false false X 16 16 false true false false false false false true false false false false true true true true true false false false X Welfare Pension Admin Servic 2064417574 7525 SE 24th Street Ste 200 Mercer Island WA 98040 X Scott Dahlgren Chairman 1.00 0.00 X X 0 0 0 Ken Carr Trustee 1.00 0.00 X 0 0 0 Dick DeVries Trustee 1.00 0.00 X 0 0 0 Allan Harding Trustee 1.00 0.00 X 0 0 0 Dave Harrison Trustee 1.00 0.00 X 0 0 0 Jeff Ilenstine Trustee 1.00 0.00 X 0 0 0 Steven LaRue Trustee 1.00 0.00 X 0 0 0 Kevin Patterson Trustee 1.00 0.00 X 0 0 0 Shane Nehls Trustee 1.00 0.00 X 0 0 0 Joe Bowers Trustee 1.00 0.00 X 0 0 0 Jeff Glockner Trustee 1.00 0.00 X 0 0 0 Robert Korth Trustee 1.00 0.00 X 0 0 0 Paul M Carr Trustee 1.00 0.00 X 0 0 0 Greg Gales Trustee 1.00 0.00 X 0 0 0 Steve Pendergrass Secretary 1.00 0.00 X X 0 0 0 John Morse Trustee 1.00 0.00 X 0 0 0 0 false false false Welfare and Pension Administration Services 7525 SE 24th St 200 Mercer Island WA 98040 Third Party Admin 1123475 Premera Bluecross 7001 220st SW Bldg 1 mountlake terrace WA 98043 Claims Processing 775113 Envision Pharmaceutical Services 2181 East Aurora Road Twinsburg OH 44087 Claims Processing 167483 Innovative Care Management Inc 15 82nd Dr 180 Gladstone OR 97027 Medical management 243380 Rael & Letson 999 3rd Ave 1530 Seattle WA 98104 Actuary 107250 5 0 Employer contributions 525100 35063563 35063563 IMPACT Reimbursements 525100 135558 135558 Participant contributions 525100 4802722 4802722 40001843 771710 771710 0 0 0 111341345 109768893 1572452 1572452 1572452 0 0 0 Liquidated damages 900099 13100 13100 13100 42359105 41587395 771710 0 0 0 36535825 0 0 0 0 0 0 437600 51973 32940 0 0 121356 1929313 0 0 0 0 0 20647 0 11894 0 0 176 37253 Drug Test Program 203646 Postage and Shipping 69142 Printing and Publications 67993 Employee Assistance Program 50246 83553 39653557 0 0 0 400107 850156 1666373 1453327 0 4266347 3929977 0 0 0 0 19395 20199 58259 58239 196 20 37296980 38683358 1557794 2673723 0 0 0 45207192 47610760 933065 969037 26675353 27146541 27608418 28115578 X 17598774 19495182 17598774 19495182 45207192 47610760 X 2705548 -891140 82000 X false true X true false 58259 58239 20 20 2673723 Accumulated Eligibiility Credits 11412000 Amounts due insurance companies 436843 Claims Incurred but Not Reported 5304000 Lag Months Eligibility Coverage 6724000 Obligation under security lending agreem 3269698 27146541 X 41346609 -891140 -891140 42237749 121356 121356 42359105 40063810 40063810 121356 -531609 -410253 39653557 Part X : FIN48 Footnote The Trust established under the Plan to hold the Plans assets is qualified 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 Plan has obtained a determination letter in which the Internal Revenue Service stated that the Plan, as designed, was in compliance with the applicable requirements of the IRC. The Plan has been amended since receiving the determination letter. However, the plan administrator believes that the Plan is designed and is currently being operated in compliance with the applicable requirements 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, 2017 and 2016, 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. Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company The day to day operations of the trust are contracted out to a professional administration company, but the board of trustees retain ultimate responsibility for the operations of the trust. Form 990, Part VI, Line 11b: Form 990 Review Process Form 990 is provided to the chairman and third party administrator before filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The plan's third party administrator sends an annual questionnaire to each trustee regarding conflicts of interest. Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection Participants of the plan may request information from the plan's third party administrator, however, no documents are available to the public. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Participants of the plan may request information from the plan's third party administrator, however, no documents are available to the public. Other Changes In Net Assets Or Fund Balances - Other Increases Accumulated eligibility credits 2016 = $11421000 Other Changes In Net Assets Or Fund Balances - Other Decreases Accumulated eligibility credits 2017 = -$11412000 Other Changes In Net Assets Or Fund Balances - Other Increases Lag months eligibility coverage 2016 = $6797000 Other Changes In Net Assets Or Fund Balances - Other Decreases Lag months eligibility coverage 2017 = -$6724000 See Attached Statement PO Box 34203 Seattle WA 98124 WA N/A true See Attached Statement PO Box 34203 Seattle WA 98124 WA N/A false false See Attached Statement PO Box 34203 Seattle WA 98124 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 373931 cash See Attached Statement s 2504335 cash See Attached Statement s 28539426 cash