2016-04-13T15:30:59-07:00 2015-05-31 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2014-06-01 816009559 Montana Operating Eng Const &Mining Industry Health & Security Trust MONT 5093280300 P O Box 5434 Spokane WA 99205 Harley Huestis Trustee 2016-04-13 true Paul J Anastasi CPA P00395796 5093230272 2014 2016-08-17 19:52:53Z 19330629 false false X N/A X 1959 MT to provide accident, hospital, medical, surgical, disability, dental, vision, lifeinsurance and accidental death and dismemberement benefits 8 7 1 8 0 0 12073179 13477478 427250 345373 0 12500429 13822851 0 11873091 13151838 0 0 0 351753 393405 12224844 13545243 275585 277608 18700609 17905953 8430495 7850436 10270114 10055517 to provide accident, hospital, medical, surgical, disability, dental, vision, lifeinsurance and accidental death and dismemberement benefits false false 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 1 true false false false false false false false false false false false false X 8 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 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 Harley Huestis Trustee 1.00 0.00 X 0 0 0 Scott Olsen Trustee 1.00 0.00 X 0 0 0 Kent Salitros Trustee 1.00 0.00 X 0 0 0 Al Schellinger Trustee 1.00 0.00 X 0 0 0 0 false false false Zenith American Solutions Inc PO Box 54355 Spokane WA 98205 TPA 165574 1 0 Employee contributions 770686 770686 Employer contributions 12689580 12689580 Late charges 17212 17212 13477478 338010 338010 0 0 0 5515141 5507778 7363 7363 7363 0 0 0 0 13822851 13484841 338010 0 0 0 13151838 0 0 0 0 0 0 149395 21500 57063 0 0 46180 61500 0 15287 0 0 0 0 0 25455 0 0 0 17025 0 13545243 0 0 0 598483 1415661 4511879 3339094 0 57734 56098 0 1319751 1153209 0 0 0 0 12212762 11941891 0 0 0 0 18700609 17905953 3088484 2410436 5342011 5440000 8430495 7850436 X 10270114 10055517 10270114 10055517 18700609 17905953 X 277608 -92205 -400000 X false true X true false Estimated Claims IBNR 940000 Estimated Liability for Future Benefits 4500000 5440000 X 13684466 -92205 -92205 13776671 46180 46180 13822851 14360492 14360492 46180 -861429 -815249 13545243 Part X : FIN48 Footnote The Trust established under the Plan to hold the Plan's assets is intended to qualify pursuant to Section 501(c)(9) of the Internal Revenue Code (IRC), and accordingly, the Plan's 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 Plan's 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, 2015 and 2014, 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 period in progress. The Plan administrator believes it is no longer subject to income tax examinations for years prior to 2011. 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 copy is sent to chairman prior to filing. return is reviewed, then presented at 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 post-interest questionnaire to fiduciaries of the plan in conjunction with the annual audit. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available governing docs, policies and financial statements are available upon reques via mail or phone (509)328-0300. Other Changes In Net Assets Or Fund Balances - Other Decreases Change in Accumulated Eligiblity Credits = -$400000 See attached 201 Queen Anne Ave North Seattle WA 98109 WA 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 See attached s 664722 cash See attached s 755298 cash See attached s 14610332 cash