2017-01-27T17:55:29-08:00 2016-03-31 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2015-04-01 811094866 Laborers AGC Trust of Montana Health and Welfare LABO 5093280300 111 W Cataldo Spokane WA 99205 RICHARD J MORRISON Chairman 2017-01-27 true Paul J Anastasi CPA P00395796 5093230272 2015 2021-01-29 14:40:06Z 16081443 false false X N/A X 1961 MT PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSRUANCE, AND TIME LOSS BENEFITS. 6 6 0 6 0 0 10781037 12060662 505805 287900 8744 13622 11295586 12362184 0 10255198 13638683 0 0 0 589206 504412 10844404 14143095 451182 -1780911 15822726 14994966 2230865 3351512 13591861 11643454 PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSRUANCE, AND TIME LOSS BENEFITS. false false TO PROVIDE QUALIFIED HEALTH AND WEAFARE BENEFITS TO QUALIFIED PARTICIPANTS AND THEIR DEPENDENTS. 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 6 6 false true false false false false false true true false false true false false false false false false false false X Zenith American Solutions Inc 5093280300 111 w cataldo Spokane WA 99201 X Jo Perkins Trustee 1.00 0.00 X 0 0 0 Nick Neuman Trustee 1.00 0.00 X 0 0 0 Richard J Morrison Chairman 1.00 0.00 X 0 0 0 Warren Smeltzer Secretary 1.00 0.00 X 0 0 0 Kim Rickard Trustee 1.00 0.00 X 0 0 0 Mickey Mulholland Trustee 1.00 0.00 X 0 0 0 0 false false false Zenith American Solutions Inc 111 W Cataldo Spokane WA 99202 Contract Admin. 331588 Premera Blue Cross 701 220th St SW MS 103 Mountlake Terrace WA 98043 Network Access 284032 2 0 EMPLOYER CONTRIBUTIONS 11363639 11363639 PARTICIPANTS CONTRIBUTION 134350 134350 RETIREES CONTRIBUTIONS 562673 562673 12060662 411939 411939 0 0 0 3595220 3719259 -124039 -124039 -124039 0 0 0 INCOME FROM PENALTIES AND 900099 13622 13622 13622 12362184 11950245 411939 0 0 0 13638683 0 0 0 0 0 0 278582 73023 9795 0 0 41532 47733 0 0 0 0 0 4798 0 0 0 0 0 10638 printing and other 38311 0 14143095 0 0 0 1609349 1425771 260697 223446 0 813674 2592217 0 0 0 0 4127 4108 0 13051379 10692959 0 0 0 83500 56465 15822726 14994966 27125 30512 1740 2202000 3321000 2230865 3351512 X 13591861 11643454 13591861 11643454 15822726 14994966 -1780911 -167496 X false true X false false Claims Incurred but Not Reported 2042000 Claims Payable 1279000 3321000 X 12153156 -167496 -167496 12320652 41532 41532 12362184 12982563 12982563 41532 1119000 1160532 14143095 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 Change in claims payable $628000 Change in claims IBNR $491000 Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company day to day tasks were delegated to a third party administrator, zenith American Solutions, inc. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS REVIEWED AND SIGNED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES PRIOR TO FILING. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available DOCUMNETS THAT ARE AVAILABLE TO PUBLIC WILL BE SENT UPON REQUEST. See Attached 111 W Cataldo Suite 220 Spokane WA 99201 MT N/A false Laborers AGC Apprenticeship Training & PO Box 5434 Spokane WA 99205 916095385 Training Benefits MT 501(c)(3) 9 N/A false Laborers AGC Pension Trust of MT 111 W Cataldo Ave 220 Spokane WA 99205 916068929 Pension Benefits MT 401(a) N/A false See Attached 111 W Cataldo Suite 220 Spokane WA 99201 MT N/A false false See Attached 111 W Cataldo Suite 220 Spokane WA 99201 MT N/A false false false false false false false false false false false false false false false false false false false true