2018-04-30T08:25:47-07:00 2017-06-30 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2016-07-01 910838639 Seattle Area Plumbing & Pipefitting Industry Health Trust SEAT 2062824100 201 Queen Anne Avenue North Seattle WA 98109 Jeffery Owen Chairman 2018-04-30 true Paul J Anastasi CPA P00395796 5093230272 2016 2021-01-29 14:40:06Z 89836048 false false X N/A X 1968 WA To provide health and welfare benefits to qualified participants 6 6 0 6 0 0 53020411 60318430 456349 706013 20768 4086 53497528 61028529 0 45584102 53645717 33440 0 0 0 2563968 2844159 48181510 56489876 5316018 4538653 39008123 45765137 16487200 21596561 22520923 24168576 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 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 false false false false false true true 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 201 Queen Anne Avenue North Seattle WA 98109 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 Jason Hewitt 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 201 Queen Anne Ave North 100 Seattle WA 98109 Third Party Admin 1216957 Aetna 600 University Street Suite 920 Seattle WA 98101 PPO network 451356 Kaiser Foundation Health Plan of WA 950 Pacific Avenue Suite 900 Tacoma WA 98042 Insurance benefits 449736 Delta Dental PO Box 75983 Seattle WA 98175 Claims processing 121914 4 0 Employee Contributions 230000 22446382 22446382 Employer Contributions 230000 37872048 37872048 60318430 511304 511304 0 0 0 29002228 28807519 194709 194709 194709 0 0 0 Liquidated Damages 900099 4086 4086 4086 61028529 60517225 511304 0 0 0 53645717 0 0 0 0 0 0 2232778 21672 41661 0 0 59278 113177 0 0 0 0 0 0 0 2090 0 0 0 127054 Printing and Publications 118957 Employee assistance program 63356 Time Loss FICA and FUTA 35358 Bank service fees 21342 7436 56489876 0 0 0 8811303 10330785 0 0 5607754 7170197 0 0 0 0 2882 2529 0 24586184 28261626 0 0 0 0 39008123 45765137 150678 594358 1636 16336522 21000567 16487200 21596561 X 22520923 24168576 22520923 24168576 39008123 45765137 X 4538653 557279 -3448279 X false true X false false Accumulated Eligibiility Credits 14057000 Aetna claims payable 797873 Claims Incurred but Not Reported 4038000 Premiums Payable 214627 Vacation benefits payable 1893067 21000567 X 61526530 557279 557279 60969251 59278 59278 61028529 55214832 55214832 59278 1215766 1275044 56489876 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, 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. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Cost of benefits payable 6/30/16 $-4929928 Cost of benefits payable 6/30/17 $6145694 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 2016 = $11000000 Other Changes In Net Assets Or Fund Balances - Other Decreases Accumulated eligibility credits 2017 = -$14057000 Other Changes In Net Assets Or Fund Balances - Other Increases Aetna Claims Payable 2016 = $406594 Other Changes In Net Assets Or Fund Balances - Other Decreases Aetna claims payable 2017 = -$797873 See Attached Statement 201 Queen Anne Ave N Seattle WA 98109 WA N/A true See Attached Statement 201 Queen Anne Ave N Seattle WA 98109 WA N/A false false See Attached Statement 201 Queen Anne Ave N Seattle WA 98109 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 1276470 cash See Attached Statement s 6467148 cash See Attached Statement s 31691666 cash