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OREGON LABORERS-EMPLOYERS HEALTH AND WELFARE TRUST FUND: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
OREGON LABORERS-EMPLOYERS HEALTH AND WELFARE TRUST FUND (EIN 93-6024141)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-10-24
IRS object ID
201632989349300848
Schema version
2015v2.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2016-10-24T16:36:53-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN522385296PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LINDQUIST LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15000 EXECUTIVE PARKWAY SUITE 400AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94583ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN936024141EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OREGON LABORERS - EMPLOYERSBusinessNameLine1Txt
Business Name Line2HEALTH & WELFARE TR FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlOREGBusinessNameControlTxt
Phone5032825581PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13140 NE BROADWAY STREETAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97232ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGREG HELDPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone5032825581PhoneNum
Signature2016-10-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKATHLEEN D HAABPreparerPersonNm
PTINP01068129PTIN
Phone9252779100PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGREG HELDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117230 NE SACRAMENTO ST 201AddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97230ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$45,073,232GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1954FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionPROVIDE HEALTH AND WELFARE BENEFITSActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee28TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$20,424,705PYProgramServiceRevenueAmt
CY Program Service Revenue$20,845,239CYProgramServiceRevenueAmt
PY Investment Income$825,991PYInvestmentIncomeAmt
CY Investment Income$515,210CYInvestmentIncomeAmt
PY Other Revenue$349,689PYOtherRevenueAmt
CY Other Revenue$82,964CYOtherRevenueAmt
PY Total Revenue$21,600,385PYTotalRevenueAmt
CY Total Revenue$21,443,413CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$21,255,139PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$20,820,618CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,069,932PYOtherExpensesAmt
CY Other Expenses$2,017,299CYOtherExpensesAmt
PY Total Expenses$23,325,071PYTotalExpensesAmt
CY Total Expenses$22,837,917CYTotalExpensesAmt
PY Revenues Less Expenses-$1,724,686PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,394,504CYRevenuesLessExpensesAmt
Total Assets BOY$24,487,027TotalAssetsBOYAmt
Total Assets EOY$23,289,604TotalAssetsEOYAmt
Total Liabilities BOY$10,467,837TotalLiabilitiesBOYAmt
Total Liabilities EOY$11,349,658TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$14,019,190NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,939,946NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AND THEIR DEPENDENTS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee28EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WC EARHART COBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5032825581PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13140 NE BROADWAY STAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97232ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GREG HELD
TRUSTEE0.50Yes (X)$0$0$0
DAVE TISCHER
TRUSTEE0.50Yes (X)$0$0$0
ERIC SNELLING
TRUSTEE0.50Yes (X)$0$0$0
ZACK CULVER
TRUSTEE0.50Yes (X)$0$0$0
JAMES R WATTS
TRUSTEE0.50Yes (X)$0$0$0
MIKE SCHIESS
TRUSTEE - PAST0.50Yes (X)$0$0$0
KELLY DIXON
TRUSTEE0.50Yes (X)$0$0$0
SEE SCHEDULE O FOR COMPENSATION
PAID BY RELATED ORGANIZATION0.00Yes (X)$0$1$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
REGENCE BLUE CROSS BLUE SHIELD
100 SW MARKET STREETPORTLANDOR972015702CLAIMS ADMINISTRATION$906,428
WILLIAM C EARHART CO INC
PO BOX 4148PORTLANDOR97208THIRD PARTY ADMINISTRATIVE FEES$253,324
OREGON LABORERS-EMPLOYERS ADMIN LLC
3140 NE BROADWAY STPORTLANDOR97232COORDINATOR EXPENSE$181,345
MILLIMAN
1301 5TH AVENUE SUITE 1900SEATTLEWA98101CONSULTING SERVICES$124,297
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$18,593,865$18,593,865
PARTICIPANT CONTRIBUTIONS900099$1,852,367$1,852,367
PRESCRIPTION REBATES900099$214,667$214,667
MEDICARE PART D SUBSIDY900099$165,005$165,005
STOP-LOSS INCOME900099$19,335$19,335
FieldValueIRS element (for citing)
Total Program Service Revenue$20,845,239TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$247,786TotalRevenueColumnAmt
Exclusion$247,786ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$23,897,243SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$23,629,819SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$267,424SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$267,424TotalRevenueColumnAmt
Exclusion$267,424ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$82,964TotalRevenueColumnAmt
Related Or Exempt Func Income$82,964RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$82,964OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,443,413TotalRevenueColumnAmt
Related Or Exempt Func Income$20,928,203RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$515,210ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$20,820,618TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$242,257TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$96,728TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$58,500TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$128,068TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,189,227TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$58,215TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$22,854TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$46,585TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
TRANSITIONAL REINSURANC$107,088
NAT'L HEALTH AND SAFETY$64,950
OTHER EXPENSES$2,827

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$22,837,917TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$486,906BOYAmt
EOY$411,994EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,883,636BOYAmt
EOY$2,015,720EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$7,688,309BOYAmt
EOY$7,999,160EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$14,428,176BOYAmt
EOY$12,862,730EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$24,487,027BOYAmt
EOY$23,289,604EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$431,659BOYAmt
EOY$417,482EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,036,178BOYAmt
EOY$10,932,176EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,467,837BOYAmt
EOY$11,349,658EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$14,019,190BOYAmt
EOY$11,939,946EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,019,190BOYAmt
EOY$11,939,946EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,487,027BOYAmt
EOY$23,289,604EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,394,504ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$684,740NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescCOMMON/COLLECTIVE TRUST FUNDSDesc
Book Value$12,862,730BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$12,862,730TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
ACCUMULATED ELIGIBILITY CREDITS$8,927,000
CLAIMS PAYABLE AND IBNR$1,983,600
PREMIUMS PAYABLE$21,576
FieldValueIRS element (for citing)
Total Liability$10,932,176TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$20,630,605TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$684,740NetUnrealizedGainsInvstAmt
Revenue Not Reported-$684,740RevenueNotReportedAmt
Revenue Subtotal$21,315,345RevenueSubtotalAmt
Investment Expenses Not Incld$128,068InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$128,068RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$21,443,413TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$21,813,851TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$21,813,851ExpensesSubtotalAmt
Investment Expenses Not Incld2$128,068InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$895,998OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$1,024,066ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$22,837,917TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE PLAN AND TO RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF DECEMBER 31,2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2012.
PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN BENEFIT OBLIGATIONS

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE PLAN HAS CONTRACTED WITH WILLIAM C. EARHART CO., INC. TO PROVIDE DAY-TO-DAY ADMINISTRATIVE SERVICES TO THE ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 8BTHE BOARD OF TRUSTEES DOES NOT HAVE COMMITTEES THAT ACT ON ITS BEHALF.
FORM 990, PART VI, SECTION B, LINE 11ALL MEMBERS OF THE BOARD OF TRUSTEES REVIEWED THE FORM 990 PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
PART VII, SECTION A, LINE 1ATRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD-PARTY ADMINISTRATOR, WILLIAM C. EARHART CO.
FORM 990, SCHEDULE D, PART XII, LINE 2C:THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE ANNUAL AUDIT AND FOR SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (10 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
OREGON LABORERS - EMPLOYERS PENSION PLAN
3140 NE BROADWAY STPORTLANDOR97232936075363TO PROVIDE PENSION BENFITSOR501(A)N/AN/A0
OREGON LABORERS-EMPLOYERS DEFINED CONTRIBUTION AND 401(K) PLAN
3140 NE BROADWAY STPORTLANDOR97232276434385TO PROVIDE PENSION BENFITSOR501(A)N/AN/A0
OREGON AND SOUTHERN IDAHO LABORERS - EMPLOYERS TRAINING TRUST
3140 NE BROADWAY STPORTLANDOR97232204626312TO PROVIDE TRAINING BENEFITSOR501(C)3N/AN/A0
IDAHO SIGNATORY EMPLOYERS LABORERS PENSION PLAN
3140 NE BROADWAY STPORTLANDOR97232916145041TO PROVIDE PENSION BENFITSOR501(A)N/AN/A0
OREGON AND SOUTHERN IDAHO DISTRICT COUNCIL OF LABORERS
17230 NE SACRAMENTO ST 201PORTLANDOR97230930144236LABOR ORGANIZATIONOR501(C)5N/AN/A0
LABORERS INTERNATIONAL UNION LOCAL 483
1125 SE MADISON ST SUITE 206PORTLANDOR97214930169132LABOR ORGANIZATIONOR501(C)5N/AN/A0
LABORERS LOCAL NO 320
PO BOX 16790PORTLANDOR97292930173215LABOR ORGANIZATIONOR501(C)5N/AN/A0
LABORERS INTERNATIONAL UNION NO 296
4545 NE 102ND AVEPORTLANDOR97220930188805LABOR ORGANIZATIONOR501(C)5N/AN/A0
LABORERS UNION LOCAL 155
465 W 17TH STIDAHO FALLSID83402820411490LABOR ORGANIZATIONID501(C)5N/AN/A0
LABORERS INTERNATIONAL UNION OF NORTH AMERICA 121
265 SE SCOTT STBENDOR97702930958230LABOR ORGANIZATIONOR501(C)5N/AN/A0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1OREGON LABORERS ADMINISTRATIVE LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13140 NE BROADWAY STAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97232ZIPCd
FieldValueIRS element (for citing)
EIN830431313EIN
Primary ActivitiesADMINISTRATIVE SERVICESPrimaryActivitiesTxt
Legal Domicile StateORLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NA - THERE ARE 3 EQUAL PARTNERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Predominant Income TypeRELATEDPredominantIncomeTypeTxt
Share Of Total Income$121,507ShareOfTotalIncomeAmt
Share Of EOY Assets$55,892ShareOfEOYAssetsAmt
Disproportionate Allocations0DisproportionateAllocationsInd
General Or Managing Partner0GeneralOrManagingPartnerInd
Ownership0.33330OwnershipPct
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1OREGON LABORERS ADMINISTRATIVE LLCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeMTransactionTypeTxt
Involved$181,345InvolvedAmt
Method Of Amount DeterminationOBTAINED FROM THE PLAN'S RECORDS.MethodOfAmountDeterminationTxt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE R, PART II THROUGH IV (CONTINUED):R & R GENERAL CONTRACTORS RDF BUILDERS CO REDI SERVICE, LLC REFRACTORY SERVICES INC, RICE LLC MASONRY RIO UNDERGROUND CONST LLC RIVERS WEST CONSTRUCTION RIVERVIEW CEMETERY ASSOC ROBERTSON HAY & WALLACE ROCKFORD CORP ROGERS ADMINISTRATION INC ROSE CITY CEMETERY ROSEBURG FOREST PRODUCTS ROSS ISLAND SAND & GRAVEL S & B JAMES CONST CO SAFWAY SERVICES LLC SAK & ASSOCIATES SAK CONSTRUCTION, LLC SALUTE INCORPORATED SCAFFOLD ERECTORS INC SCARSELLA BROS INC SCHEFFLER NW INC SDB CONTRACTING SERVICES SHEEHAN PIPE LINE SIERRA NEVADA CONSTRUCTIO SKANSKA USA BLDG INC SKYLINE MEMORIAL GARDENS SLAYDEN SUNDT JV SNELSON CO SOUTHERN CA LABORERS HW/P SPACESAVER SPECIALISTS ST JOSEPH'S PRECISION PRE STACEY & WITBECK INC STANDARD UTILITY CONTRACT STAR CONSTRUCTION SERV STEBBINS ENGINEERING CORP SUNDOWN ELECTRIC CO SUNROC CONSR CO INC SUPERIOR GUNITE SUSTAINABLE FLOORING SOL. SWINERTON BUILDERS T GERDING CONSTRUCT CO TBH & ASSOCIATES LLC TEUFEL NURSERY INC THE CITY OF AMITY THE CITY OF DRAIN TITAN UTILITIES LLC TOWN & COUNRY FENCE CO. TRIAD MECHANICAL TURNER CONSTRUCTION CO U.S. PIPELINE UNIVERSITY MECHANICAL CON UPRIGHT SHORING UTAH LABORERS VAN LOM CONCRETE INC VAN ZANT CONST LLC VIGOR MARINE VIKING ENGINEERING & CONS VOITH HYDRO INC W W CLYDE & CO WALDRON & SONS INC WALLTEK CONSTRUCTION LLC WARD HENSHAW CONST CO INC WEITMAN EXCAVATION WESTERN CONSTRUCTION INC WESTERN PARTITIONS INC WFJ JANITORIAL SERVICES WHITAKER/ELLIS BUILDERS WHITE CONSTRUCTION INC WILDISH BUILDING CO WILDISH CONSTRUCTION CO WILDISH STANDARD PAVING C WILLAMETTE FENCE CO INC WM DICKSON CO WOLVERINE CANYON CONSTRUC ZAVALA CORPORATION INC
SCHEDULE R, PART II THROUGH IV IDENTIFICATION OF RELATED ORGANIZATIONS:THE FILLING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF DECEMBER 31, 2015, THERE ARE APPROXIMATELY 294 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. 3 KINGS ENVIRONMENTAL INC A B UTILITY CONTRACTORS A C SCHOMMER & SONS INC ABACUS PROJECT MANAGEMENT ABM ONSITE SERVICES ACCURATE CONCRETE CUTTING ACC-U-SET CONSTRUCTION ACME CONCRETE PAVING INC A-CORE OF IDAHO ACOUSTI LEVEL FLOOR SYS ADEN MASONRY INC ADVANCED AMERICAN CONSTR ADVANCED GEOSOLUTIONS INC ADVANCED TECHNOLOGY GROUP ADVANTAGE DIRT CONTRACTOR AFL CIO OF OREGON AMERICAN SHIP DISMANTLERS ANCHOR CONCRETE ANDERSEN STRUCTURES LLC ANNING JOHNSON COMPANY APOLLO INC APOLLO MECHANIAL CONTRACT ARRINGTON CONST CO AZURI CONSTRUCTION INC B & B TILE & MASONRY B GENTLE CONCRETE CONSTR BAKER INDUSTRIAL BANZER CONSTRUCTION BARNES INC BASELINE INDUSTRIAL CONST BEDROCK CONCRETE CUTTING BESTRADE ENTERPRISES BIG J CONSTRUCTION INC BILLINGS & CRONN ASSOC BMWC CONSTRUCTORS INC BOB BARKER BRACELIN-YEAGER BRAND SCAFFOLD RENTAL BRATTON MASONRY INC BROTHERS PIPELINE BROTHERTON CORPORATION BWXT SERVICES INC C & H CONSTRUCTION CARTER & CO INC CASA DIABLO CASCADE ACOUSTICS INC CASCADE TOWER & RIGGING CASTLE WALLS CECO CONCRETE CONST CELL-CRETE CORPORATION CERTAINTEED CH MURPHY INC CH2M-WG IDAHO LLC CHICK OF ALL TRADES LLC CITY OF PRINEVILLE CITY OF PRINEVILLE RAIL CITY OF UNION COFFMAN EXCAVATION COLUMBIA RIVER CONTRACTOR CONCO - GONSALVES & SANTU CONCRETE BARRIER INC CONDON-JOHNSON & ASSOC IN CONTECH SERVICES INC CONWAY CONSTRUCTION CO COPELAND PAVING INC COPELAND SAND & GRAVEL IN CORAL CONSTRUCTION CO CORRPRO COMPANIES INC CRC ENTERPRISES LLC DAVIDSONS MASONRY INC DAY & ZIMMERMANN NPS DEBCO DELHUR INDUSTRIES DELHUR INDUSTRIES INC DENNIS SEVEN DEES LANDSCA DEPATCO INC DESCHUTES CONST. CORP. DIRT & AGGREGATE INTRCHG DISTRICT COUNCIL OF LABOR DMI DRILLING CONSTRUCTION DONALD MCKINNEY CONSTR DPR CONSTRUCTION INC DWA TRADE SHOW DYK INC DYK INCORPORATED EAGLE ROCK TIMBER ELCON CORPORATION ELTING NORTHWEST INC. EMERICK CONSTRUCTION COMP EMERY & SONS CONSTRUCTION ENVIROSCAPES NORTHWEST EUGENE SAND CONSTRUCTION EXTREME EXCAVATING INC F D THOMAS INC FAISON CONSTRUCTION FINE LINE CONCRETE CUTTIN FINISH LINE CONCRETE CUTT FORTIS CONST FRANK COLUCCIO CONSTRUCT FRED SHEARER & SONS INC FUITENS PLUMBING & HEATIN G&C/APS JOINT VENTURE GARNER CONSTRUCTION,INC GARY MERLINO CONSTRUCTION GEOGRADE CONSTRUCTORS LLC GLOBAL ENVIRONMENTAL SOL GONZALES BORING AND TUNNE GOODFELLOW BROS INC GRANITE CONSTRUCTION CO GREAT BASIN ENVIRONMENTAL GREENLIFE GREENSKEEPER LANDSCAPE H & J CONSTRUCTION HAINES BROS MASONRY HARDER MECHANICAL CONTRAC HARSCO INFRASTRUCTURE AME HAWAII LABORERS RECIP HAYWARD BAKER INC HDD COMPANY HENKELS & MCCOY INC HOFFMAN STRUCTURES HOFFMAN STRUCTURES INC HOME FORWARD HOWARD S WRIGHT, A BALFOU HTI POLYMER INC IDAHO/OREGON TRAINING TR INDUCCO INC INDUSTRIAL CONCRETE LLC INFRASOURCE CONST INLAND CRANE INC INTERIOR/EXTERIOR SPECIAL INTERMECH-IDAHO FALLS DIV IOWA LABORERS WELFARE J & S MASONRY J E DUNN CONSTRUCTION CO J H KELLY PLUMBING & HTG J R MERIT INC JEFF CARTER CONSTRUCTION JEFFERSON COUNTY JENSEN DRILLING CO JOHNSON ROCK PRODUCTS K BARRIER LLC K F JACOBSEN KIEWIT INFRASTRUCTURE WES KINNAN ENGINEERING INC KLB CONSTRUCTION INC L R L CONSTRUCTION CO L T M INC LABORERS LOCAL 155 LABORERS LOCAL 296 LABORERS LOCAL 320 LABORERS LOCAL 483 LABORERS LOCAL 737 LABORERS UNION LOCAL 121 LAKESIDE INDUSTRIES LARUSSO CONCRETE CO INC LASKEY CLIFTON CORP LAUZON CONTRACTING,LLC LEASE CRUTCHER LEWIS LEBPCT - TRAVELERS LEGACY CONTRACTING INC LINCOLN MEMORIAL LOY CLARK PIPELINE CO LTM COAST DIV KNIFE RIV LTM MEDFORD DIV KNIFE RIV LTM ROSEBURG PAVING CO M A MORTENSON COMPANY M B STRUCTURES M J HUGHES CONSTRUCTION MALCOLM DRILLING CO INC MARION CONSTRUCTION MCCARTHY BUILDING CO INC MCCLONE CONST CO MCDONALD EXCAVATING INC. MCKENZIE COMMERCIAL CONTR MCKINSTRY CO LLC MICHELS DIRECTIONAL MICHELS PIPELINE MILNE MASONRY INC MOUNTAIN CASCADE INC MOWAT CONSTRUCTION MSD CONSTRUCTION MT CALVARY NAES POWER CONT PMRI DIVI NATT MCDOUGALL CO NEVADA INCOMING RECIPROCI NORTH WIND CONSTRUCTION NORTHBANK CIVIC & MARINE NORTHERN CA LABORERS RECP NORTHSTAR CG,LP NORTHWEST METAL FAB NORTHWEST METAL FAB &PIPE NORTHWEST REGION ORGANIZ NW DEMOLITION & DISMANTLI NW INFRASTRUCTURE NW LABORERS EMP HEALTH TR NW SCAFFOLD SERVICE O'NEILL ELECTROV CO ORE SO IDAHO WYO & UTAH OREGON LABORERS COORDINAT OREGON MAINLINE PAVING LL OREGON/IDAHO TRAINING TRU P & C CONSTRUCTION PACIFIC FOUNDATION INC PACIFIC NW ENVIRONMENTAL PACIFIC RIM CONSTRUCTION PALADENI CONCRETE INC PARRISH EXCAVATING INC PE BEN USA INC PENCE/KELLY CONSTRUCTION PENHALL COMPANY PERFORMANCE ABATEMENT SER PERFORMANCE CONTRACTING I PERLO STRUCTURES LLC PHENIX CONSTRUCTION PLATINUM INDUSTRIAL PORT OF PORTLAND PORTLAND WOODSHED LLC