2017-02-14T15:09:29-08:00 2016-03-31 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2015-04-01 911283260 Northwest Laborers - Employers Health and Security Trust Fund NORT 2062824100 201 Queen Anne Avenue North Seattle WA 98109 Don Mcleod Jr Secretary 2017-02-14 true Paul J Anastasi CPA P00395796 5093230272 2015 2021-01-29 14:40:06Z 153947381 false false X N/A X 1969 WA To provide health and welfare benefits. 12 12 0 12 0 0 84491717 90032151 3125915 2208951 0 87617632 92241102 0 77225888 80592868 0 0 0 6627857 7787538 83853745 88380406 3763887 3860696 85637619 88630726 32771436 38251219 52866183 50379507 To provide health and welfare benefits. false false Income is used to provide health and security benefits to qualified participants in the 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 true 0 0 false 0 false false false false false false false false false false false false false X 12 12 false true false false false false false true true false false true false false false true true false false false X Zenith American Solutions Inc 2062824100 201 Queen Anne Ave N Ste 100 Seattle WA 98108 X Dylan Depaulo Trustee 1.00 0.00 X 0 0 0 Dan Kuney Trustee 1.00 0.00 X 0 0 0 Candace Minerich Trustee 1.00 0.00 X 0 0 0 Doug Peterson Trustee 1.00 0.00 X 0 0 0 Dave Ratzke Chairman 1.00 0.00 X 0 0 0 Carl Steward Trustee 1.00 0.00 X 0 0 0 Dale Cannon Trustee 1.00 0.00 X 0 0 0 Alan Clune Trustee 1.00 0.00 X 0 0 0 David J Letinich Trustee 1.00 0.00 X 0 0 0 Don McLeod Secretary 1.00 0.00 X 0 0 0 Rigo Rivas Trustee 1.00 0.00 X 0 0 0 Doug Scott Trustee 1.00 0.00 X 0 0 0 0 false false false Zenith Administration 201 Queen Anne Avenue North 100 Seattle WA 98109 Administration 3388459 Premera Blue Cross 7110 220th St SW Mountlake Terrace WA 98043 Claims Processing 2207521 Careallies 1601 Chestnut Street Philadelphia PA 19192 Claims Processing 945618 Rainier Investment Managers 601 Union Square Suite 2801 Seattle WA 98202 Investment Mgmt 171499 Delta Dental 9706 Fourth Ave NE Seattle WA 98115 Claims Processing 265740 7 0 Employer Contributions 525100 80332806 80332806 Liquidated Damages 525100 104555 104555 Rebates 525100 2409945 2409945 Self - Payments 525100 7184845 7184845 90032151 1708420 1708420 0 0 0 62206810 61706279 500531 500531 500531 0 0 0 0 92241102 90532682 1708420 0 0 0 80592868 0 0 0 0 0 0 4675664 66044 81222 0 0 214866 2472218 0 204155 0 0 0 6849 0 0 0 0 0 26596 Bank Fees 28954 Storage 6995 Medical Reviews 3887 international foundation dues 88 0 88380406 0 0 0 0 8443245 10870224 0 6710688 7407939 0 0 0 0 0 0 70483686 70352563 0 0 0 0 85637619 88630726 296845 331375 32474591 37919844 32771436 38251219 X 52866183 50379507 52866183 50379507 85637619 88630726 X 3860696 -2359290 -3988082 X false true X false false Accumulated Eligibiility Credits 20347927 Amounts due insurance companies 216699 Bank overdrafts 655712 Benefits payable 7499506 Claims IBNR 9200000 37919844 X 89666946 -2359290 -2359290 92026236 214866 214866 92241102 86815998 86815998 214866 1349542 1564408 88380406 Part X : FIN48 Footnote The trust established under the Plan to hold the Plans assets is qualified pursuant to the appropriate section of the Internal Revenue Code (IRC), and, accordingly, the trusts net investment income is exempt from income taxes. The Plan has obtained a favorable determination letter from the Internal Revenue Service (IRS), but has since been amended. However, 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 Plans financial statements.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 March 31, 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 Plans tax-exempt status; 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 Current Benefit Obligations 2015 $-15566663 Current Benefit Obligations 2016 $16916205 Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company The day to day management and operations of the plan are handled by a third party administrator, zenith American solutions, Inc. Form 990, Part VI, Line 11b: Form 990 Review Process The form 990 is reviewed by the chairman of the board of trustees as well as the plan administrator prior to its filing. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The plan provides for participant inspection of documents and financial statements upon request through the plan administrators. Other Changes In Net Assets Or Fund Balances - Other Increases 2015 accumulated eligibility = $16359845 Other Changes In Net Assets Or Fund Balances - Other Decreases 2016 accumulated eligibility = -$20347927 See attached list 201 Queen Anne Ave North Suite 100 Seattle WA 98109 WA N/A false NW Laborers Employers Training Trust 201 Queen Anne Avenue North Seattle WA 981094890 911283260 Provide apprenticeship training benefits WA 501(c)3 2 N/A false See attached list 201 Queen Anne Ave North Suite 100 Seattle WA 98109 WA N/A false false See attached list 201 Queen Anne Avenue North 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