2017-01-13T10:41:55-08:00 2016-06-30 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2015-07-01 920174160 ASEA AFSCME LOCAL 52 HEALTH BENEFITS TRUST ASEA 5093280300 111 WEST CATALDO STE 220 SPOKANE WA 99201 MICHAEL WILLIAMS Chairman 2017-01-13 true Paul J Anastasi CPA P00395796 5093230272 2015 2021-01-29 14:40:06Z 256372330 false false X WWW.ASEAHEALTH.ORG X 2000 AK TO PROVIDE HEALTH BENEFITS TO QUALIFIED PARTICIPANTS 6 6 0 6 0 0 144983881 139215981 4367964 -820362 0 149351845 138395619 0 143751430 149287697 0 0 0 2841438 2757373 146592868 152045070 2758977 -13649451 178634932 161843058 21759027 24412031 156875905 137431027 TO PROVIDE HEALTH BENEFITS TO QUALIFIED PARTICIPANTS false false EMPLOYEE WELFARE BENEFIT PLAN 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 false false false false false 0 0 false 0 false false false false false false false false false false false false false X 6 6 false true false false false false false true true false false true false false false false false false false false ZENITH ADMINISTRATORS 5093280300 111 WEST CATALDO STE 220 SPOKANE WA 992010434 X SHAWN STAKER Trustee 1.00 0.00 X 0 0 0 CHRIS PACE Secretary 1.00 0.00 X 0 0 0 PAUL KROENUNG Trustee 1.00 0.00 X 0 0 0 TERRY HAMM Trustee 1.00 0.00 X 0 0 0 AUTUMN VEA Trustee 1.00 0.00 X 0 0 0 MICHAEL WILLIAMS Chairman 1.00 0.00 X 0 0 0 0 false false false Wells Fargo Advisors 41 W Riverside Ave 500 Spokane WA 99201 Investment and Bank 813156 Health Care Coalition Management Corporation 1469 Holy Cross Dr Fairbanks AK 99709 Health care mgmt 690545 Zenith American Solutions 111 W Cataldo Spokane WA 99201 Contract Admin 528204 Parker Smith Feek Inc 4000 Old Seward Highway Suite 200 Anchorage AK 99503 Consultant 225545 4 0 EMPLOYEE CONTRIBUTIONS 900099 13590558 13590558 EMPLOYER CONTRIBUTIONS 900099 125625423 125625423 139215981 3738914 3738914 0 0 0 113417435 117976711 -4559276 -4559276 -4559276 0 0 0 0 138395619 134656705 3738914 0 0 0 149287697 0 0 0 0 0 0 249360 97500 22585 0 0 813156 254194 0 2235 0 0 0 20780 0 21011 0 0 0 44872 Coalition Fees 690545 Postage and Shipping 149105 Printing and Publications 135351 Website maintenance & develop 122599 134080 152045070 0 0 0 681286 905355 0 0 1892104 2551397 0 0 0 0 0 0 176061542 158386306 0 0 0 0 178634932 161843058 751476 945664 21007551 23466367 21759027 24412031 X 156875905 137431027 156875905 137431027 178634932 161843058 X -13649451 -3336611 -2458816 X false true X false false Benefit obligation 23466367 23466367 X 134245852 -3336611 -3336611 137582463 813156 813156 138395619 151231914 151231914 813156 813156 152045070 Part X : FIN48 Footnote The trust established under the Plan to hold the Plan's assets is qualified under Section 501(c)(9) of the Internal Revenue Code (IRC) and, accordingly, the trust's net investment income is exempt from income taxes. However, as a result of the Plan's funding policy, from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded for the years ended June 30, 2016 or 2015, for unrelated business taxable income. The plan administrator believes that the Plan is currently designed and being operated in compliance with the applicable requirements of the IRC. Therefore, they believe that the Plan is qualified and the related trust is tax-exempt as of the financial statement dates. Accordingly, no provision for income taxes has been included in the Plan's financial statements. Accounting principles generally accepted in the United States of American require plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service (IRS). The plan administrator has analyzed the tax positions taken by the Plan, and has concluded that as of June 30, 2016, there are no uncertain positions taken or expected to be taken that would require recognition of the liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions, and the Plan could be subject to income tax if certain issues were found by the IRS that could result in the disqualification of the Plan's tax-exempt status; 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 Board of Trustees has hired a professional administration company to operate the Trust on a day to day basis. The Board of Trustees retains ultimate responsibility for the actions of the professional administrators actions. Form 990, Part VI, Line 11b: Form 990 Review Process board of trustees review and approved Form 990 before its filing Form 990, Part VI, Line 19: Other Organization Documents Publicly Available No documents available to the public. Other Changes In Net Assets Or Fund Balances - Other Decreases Net change in benefit obligations = -$2458816 State of Alaska Dept of Administration P o Box 110204 Juneau AK 99811 926001185 We are a state governmental entity AK 501(c)(4) none false false false false false false false false false false false false false false false false false false false true State of Alaska Dept of Administration s 125625426