2017-04-11T09:53:27-07:00 2016-05-31 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2015-06-01 816009559 Montana Operating Eng Const & Mining Industry Health & Security Trust MONT 5093280300 P O Box 5434 Spokane WA 99205 Harley Huestis Trustee 2017-04-11 true Paul J Anastasi CPA P00395796 5093230272 2015 2021-01-29 14:40:06Z 22701811 false false X N/A X 1959 MT to provide accident, hospital, medical, surgical, disability, dental, vision, life insurance and accidental death and dismemberement benefits 7 7 0 7 0 0 13477478 13391025 345373 174365 0 13822851 13565390 0 13151838 12933223 0 0 0 393405 1056526 13545243 13989749 277608 -424359 17905953 17203178 7850436 6925628 10055517 10277550 to provide accident, hospital, medical, surgical, disability, dental, vision, life insurance and accidental death and dismemberement benefits false false To provide participants with accident, hospital, medical, surgical, disability, dental, vision, life insuranceand accidental death & dismemberement benefits 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 7 7 false true false false false false false true true false false true true true true true true false false false X Zenith American Solutions Inc 2062824100 201 Queen Anne Ave North Seattle WA 98109 X Harley Huestis Trustee 1.00 0.00 X 0 0 0 Steve Gross Chairman 1.00 0.00 X 0 0 0 Mike Johnson Trustee 1.00 0.00 X 0 0 0 Jim Keane Trustee 1.00 0.00 X 0 0 0 Rion Miles Trustee 1.00 0.00 X 0 0 0 Jackie McPherson Trustee 1.00 0.00 X 0 0 0 Kyle Schellinger Trustee 1.00 0.00 X 0 0 0 0 false false false Zenith American Solutions Inc PO Box 5434 Spokane WA 98205 Third Party Admin 171471 1 0 Employee contribution 825189 825189 Employer contributions 12562158 12562158 Late charges 3678 3678 13391025 351093 351093 0 0 0 8959693 9136421 -176728 -176728 -176728 0 0 0 0 13565390 13214297 351093 0 0 0 12933223 0 0 0 0 0 0 713503 23100 40588 0 0 46925 182784 0 23987 0 0 0 0 0 11637 0 0 0 14002 0 13989749 0 0 0 1415661 1538842 3339094 3581434 0 56098 135501 0 1153209 1381938 0 0 18014 0 11941891 10547449 0 0 0 0 17905953 17203178 2410436 2495628 5440000 4430000 7850436 6925628 X 10055517 10277550 10055517 10277550 17905953 17203178 X -424359 -53608 700000 X false true X true false Estimated Claims IBNR 630000 Estimated Liability for Future Benefits 3800000 4430000 X 13464857 -53608 -53608 13518465 46925 46925 13565390 14741015 14741015 46925 -798191 -751266 13989749 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 Plans net investment income is exempt from income taxes. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service (IRS) in February 1962. The administrator and counsel believe that the Plan, as amended, continues to qualify and to operate in accordance with applicable provisions 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 May 31, 2016 and 2015, 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 plan are managed by zenith american solutions, inc. a third party administrator Form 990, Part VI, Line 11b: Form 990 Review Process A Copy is sent to the chairman prior to filing. The Return is reviewed, then presented at the next board meeting. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The conflict of interest policy requires the trust office to distribute a questionnaire to fiduciaries of the plan in conjunction with the annual audit. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available governing documents, policies and financial statements are available upon request via mail or telephone at (509)328-0300. Other Changes In Net Assets Or Fund Balances - Other Increases Change in Accumulated Eligibility Credit = $700000 Montana Operating Engineers - AGC Vac PO Box 5434 Spokane WA 99205 816034697 Provides vacation and saving benefits MT 501(c) 9 N/A false See attached 111 N Montana Butte MT 59701 816000956 School-Education MT 501 (c) 3 N/A false See attached 201 Queen Anne Ave North Seattle WA 98109 WA N/A false false See attached 201 Queen Anne Ave 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