STRATEGY STUDIO / PUBLIC DATA EXPLORER

BOARD OF TRUSTEES AGC TRUST OF MONTANA: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BOARD OF TRUSTEES AGC TRUST OF MONTANA (EIN 81-1094866)
Tax period
2023-04-01 to 2024-03-31
Filed
2025-02-14
IRS object ID
202540459349301134
Schema version
2023v6.0
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)
Return2025-02-14T13:30:22-06:00ReturnTs
Tax Period End2024-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN208149084PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANASTASI MOORE & MARTIN PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19 S WASHINGTON ST STE 600AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN811094866EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LABORERS AGC TRUST OF MONTANABusinessNameLine1Txt
Business Name Line2HEALTH & WELFAREBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLABOBusinessNameControlTxt
Phone5095345625PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 WEST NORTH RIVER DRIVE 450AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD J MORRISONPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone5095345625PhoneNum
Signature2025-02-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN R COLEMAN CPAPreparerPersonNm
PTINP01854803PTIN
Phone5093230272PhoneNum
Preparation2025-02-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICHARD J MORRISONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 WEST NORTH RIVER DRIVE 450AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$15,776,407GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1961FormationYr
Legal Domicile StateMTLegalDomicileStateCd
Activity Or MissionPREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSURANCE, AND TIME LOSS BENEFITS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee9TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$9,371,096PYProgramServiceRevenueAmt
CY Program Service Revenue$10,110,503CYProgramServiceRevenueAmt
PY Investment Income-$768,111PYInvestmentIncomeAmt
CY Investment Income$732,012CYInvestmentIncomeAmt
PY Other Revenue$11,882PYOtherRevenueAmt
CY Other Revenue$19,172CYOtherRevenueAmt
PY Total Revenue$8,614,867PYTotalRevenueAmt
CY Total Revenue$10,861,687CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$8,425,194PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$9,275,356CYBenefitsPaidToMembersAmt
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$728,869PYOtherExpensesAmt
CY Other Expenses$757,149CYOtherExpensesAmt
PY Total Expenses$9,154,063PYTotalExpensesAmt
CY Total Expenses$10,032,505CYTotalExpensesAmt
PY Revenues Less Expenses-$539,196PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$829,182CYRevenuesLessExpensesAmt
Total Assets BOY$18,260,526TotalAssetsBOYAmt
Total Assets EOY$20,048,847TotalAssetsEOYAmt
Total Liabilities BOY$1,460,198TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,003,689TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,800,328NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,045,158NetAssetsOrFundBalancesEOYAmt
MissionPREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSURANCE, AND TIME LOSS BENEFITS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE QUALIFIED HEALTH AND WELFARE BENEFITS TO QUALIFIED 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
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
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 With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
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 Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee9EmployeeCnt
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
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
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 CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
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 Line1ZENITH AMERICAN SOLUTIONS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5095345625PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 WEST NORTH RIVER DRIVE SUITEAddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RICHARD J MORRISON
CHAIRMAN1.0040.00Yes (X)Yes (X)$0$0$0
NICK PATCH
EMPLOYER TRUSTEE1.0040.00Yes (X)$0$0$0
CODY MORRITT
EMPLOYER TRUSTEE1.0040.00Yes (X)$0$0$0
MICKEY MULHOLLAND
UNION TRUSTEE1.0040.00Yes (X)$0$21,163$35,000
ADAM HAIGHT
UNION TRUSTEE1.0040.00Yes (X)$0$75,008$35,000
TRACY THOMPSON
UNION TRUSTEE1.0040.00Yes (X)$0$54,299$35,000
KIM RICKARD
UNION TRUSTEE (OUTGOING)1.0040.00Yes (X)$0$32,773$35,000
WARREN SMELTZER
SECRETARY (OUTGOING)1.0040.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$183,243TotReportableCompRltdOrgAmt
Total Other Compensation$140,000TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ZENITH AMERICAN SOLUTIONS INC
201 WEST NORTH RIVER DRIVE SUITE 4SPOKANEWA99201THIRD PARTY ADMINISTRATOR$273,754
PREMERA BLUE CROSS
7001 220TH STREET SOUTHWESTMOUNTLAKE TERRACEWA98043NETWORK ACCESS$227,347
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$9,899,919$9,899,919
RETIREES CONTRIBUTIONS900099$152,196$152,196
PARTICIPANTS CONTRIBUTION900099$58,388$58,388
FieldValueIRS element (for citing)
Total Program Service Revenue$10,110,503TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$751,942TotalRevenueColumnAmt
Exclusion$751,942ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,894,790SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,914,720SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$19,930SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$19,930TotalRevenueColumnAmt
Exclusion-$19,930ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescPENALTIES AND INTERESTDesc
Business900099BusinessCd
Total Revenue Column$19,172TotalRevenueColumnAmt
Related Or Exempt Func Income$19,172RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$19,172OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,861,687TotalRevenueColumnAmt
Related Or Exempt Func Income$10,129,675RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$732,012ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$9,275,356TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$551,857TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$45,695TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,790TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$59,717TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$27,676TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$33,846TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,429TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,139TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,032,505TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$747,173BOYAmt
EOY$2,033,222EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$571,226BOYAmt
EOY$687,438EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,564,335BOYAmt
EOY$961,995EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,047BOYAmt
EOY$2,410EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$15,325,439BOYAmt
EOY$16,323,353EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$48,306BOYAmt
EOY$40,429EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,260,526BOYAmt
EOY$20,048,847EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,187BOYAmt
EOY$40,445EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,458,011BOYAmt
EOY$1,963,244EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,460,198BOYAmt
EOY$2,003,689EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

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$16,800,328BOYAmt
EOY$18,045,158EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,800,328BOYAmt
EOY$18,045,158EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,260,526BOYAmt
EOY$20,048,847EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$829,182ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$486,433NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$70,785OtherChangesInNetAssetsAmt
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 Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

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

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
CLAIMS PAYABLE$463,120
CLAIMS INCURRED BUT NOT REPORTED$1,500,124
FieldValueIRS element (for citing)
Total Liability$1,963,244TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$11,217,618TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$486,433NetUnrealizedGainsInvstAmt
Other Revenue-$70,785OtherRevenueAmt
Revenue Not Reported$415,648RevenueNotReportedAmt
Revenue Subtotal$10,801,970RevenueSubtotalAmt
Investment Expenses Not Incld$59,717InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$59,717RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$10,861,687TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$9,467,555TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$9,467,555ExpensesSubtotalAmt
Investment Expenses Not Incld2$59,717InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$505,233OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$564,950ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$10,032,505TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO THE APPROPRIATE SECTION OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE TRUST'S 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 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 MARCH 31, 2024, 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 PLAN'S TAX-EXEMPT STATUS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:MEDICARE GAP REIMBURSEMENT -70,785.
PART XII, LINE 4B - OTHER ADJUSTMENTS:CHANGE IN CLAIMS PAYABLE -65,364. CHANGE IN CLAIMS IBNR 570,597.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3DAY TO DAY TASKS WERE DELEGATED TO A THIRD PARTY ADMINISTRATOR, ZENITH AMERICAN SOLUTIONS, INC.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS REVIEWED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE THIRD-PARTY ADMINISTRATOR PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS THAT ARE AVAILABLE TO PUBLIC WILL BE SENT UPON REQUEST.
FORM 990, PART XI, LINE 9:MEDICARE GAP REIMBURSEMENT -70,785.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (17 entries)

Primary ActivitiesPrimaryActivitiesTxtControlled OrganizationControlledOrganizationIndAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxt
ANACONDA HOUSING AUTHORITY
CONTRIBUTING EMPLOYER0
BERT MOONEY AIRPORT AUTHORITY
CONTRIBUTING EMPLOYER0
BUTTE PUBLIC HOUSING AUTHORITY
CONTRIBUTING EMPLOYER0
BUTTE-SILVER BOW
CONTRIBUTING EMPLOYER0
CONSTRUCTION AND GENERAL LABORER UNION 1271
CONTRIBUTING EMPLOYER0
NORTHERN CALIFORNIA LABORERS
CONTRIBUTING EMPLOYER0
FRATERNAL ORDER OF EAGLES
CONTRIBUTING EMPLOYER0
LABORERS AGC APPRENTICESHIP TRAINING & WORK PREPAREDNESS TRUST OF MONTANA
MULTIEMPLOYER TRAINING TRUST0201 WEST NORTH RIVER DRIVE SUITE 45SPOKANEWA99201916095385MT501(C)(3)LINE 2
LABORERS AGC PENSION TRUST OF MONTANA
MULTIEMPLOYER PENSION TRUST0201 WEST NORTH RIVER DRIVE SUITE 45SPOKANEWA99201916068929MT501(C)(5)
LIUNA LOCAL 1686
CONTRIBUTING EMPLOYER0
MONTANA NURSES' ASSOCIATION
CONTRIBUTING EMPLOYER0
NORTHWEST REGIONAL ORGANIZING COALITION
CONTRIBUTING EMPLOYER0
NW LABORERS H & S FUND
CONTRIBUTING EMPLOYER0
NW LECET
CONTRIBUTING EMPLOYER0
OREGON LABORERS EMPLOYERS TR
CONTRIBUTING EMPLOYER0
SUN RIVER VALLEY SCHOOL DISTRICT
CONTRIBUTING EMPLOYER0
SOUTHWEST LABORERS HEALTH
CONTRIBUTING EMPLOYER0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (40 entries)

Primary ActivitiesPrimaryActivitiesTxtDirect Controlling NADirectControllingNACdDisproportionate AllocationsDisproportionateAllocationsIndGeneral Or Managing PartnerGeneralOrManagingPartnerInd
ABATEMENT CONTRACTORS OF MONTANA LLC
CONTRIBUTING EMPLOYERN/A00
ALL AMERICAN UNDERGROUND
CONTRIBUTING EMPLOYERN/A00
APPALACHIAN PIPELINE CONTRACTORS
CONTRIBUTING EMPLOYERN/A00
ATLAS TRENCHLESS LLC
CONTRIBUTING EMPLOYERN/A00
B&N CLEARING AND ENVIRONMENTAL LLC
CONTRIBUTING EMPLOYERN/A00
BABCOCK & WILCOX CONST CO LLC
CONTRIBUTING EMPLOYERN/A00
BAKER CONCRETE CONSTSTRUCTION
CONTRIBUTING EMPLOYERN/A00
BAKER ELECTRIC
CONTRIBUTING EMPLOYERN/A00
BLATTNER ENERGY LLC
CONTRIBUTING EMPLOYERN/A00
CHARPS LLC
CONTRIBUTING EMPLOYERN/A00
CONDON-JOHNSON & ASSOCIATES
CONTRIBUTING EMPLOYERN/A00
CONSTRUCTION TURN AROUND
CONTRIBUTING EMPLOYERN/A00
CONTINENTAL PIPELINE SERVICES
CONTRIBUTING EMPLOYERN/A00
COP CONSTRUCTION LLC
CONTRIBUTING EMPLOYERN/A00
DLB SERVICES LLC
CONTRIBUTING EMPLOYERN/A00
ENCOMPASS PIPELINE LLC
CONTRIBUTING EMPLOYERN/A00
ENVIRONMENTAL CONTRACTORS LLC
CONTRIBUTING EMPLOYERN/A00
ESTECH LLC
CONTRIBUTING EMPLOYERN/A00
H & H CONTRACTING LLC
CONTRIBUTING EMPLOYERN/A00
HANGING H COMPANIES LLC
CONTRIBUTING EMPLOYERN/A00
IDAHO ENVIRONMENTAL COALITION LLC
CONTRIBUTING EMPLOYERN/A00
INFRASOURCE CONSTRUCTION LLC
CONTRIBUTING EMPLOYERN/A00
JEFFERY CONTRACTING LLC
CONTRIBUTING EMPLOYERN/A00
JH KELLY LLC
CONTRIBUTING EMPLOYERN/A00
JT THORPE & SONS
CONTRIBUTING EMPLOYERN/A00
KISSOCK CONSTRUCTION LLC
CONTRIBUTING EMPLOYERN/A00
L & N CONCRETE PUMPING LLC
CONTRIBUTING EMPLOYERN/A00
MILE HIGH EXCAVATING LLC
CONTRIBUTING EMPLOYERN/A00
NADEAU CONCRETE LLC
CONTRIBUTING EMPLOYERN/A00
NORTH COUNTRY DIRECTIONAL DRILLING
CONTRIBUTING EMPLOYERN/A00
NPL GREAT LAKES
CONTRIBUTING EMPLOYERN/A00
OLYMPUS PRECAST
CONTRIBUTING EMPLOYERN/A00
PRECISION DEWATERING LLC
CONTRIBUTING EMPLOYERN/A00
PRECISION PIPELINE LLC
CONTRIBUTING EMPLOYERN/A00
PRECISION PRECAST ERECTORS LLC
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PRECISION WEST LLC
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PULLMAN POWER LLC
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Q&D CONSTRUCTION LLC
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WASLEY EXCAVATING LLC
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WHITE RESOURCES LLC
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Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (66 entries)

Primary ActivitiesPrimaryActivitiesTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
ALPINE SIGNS INC
CONTRIBUTING EMPLOYERN/A0
ANDERSON MASONRY INC
CONTRIBUTING EMPLOYERN/A0
ASSOCIATED PIPELINE CONSTRUCTION INC
CONTRIBUTING EMPLOYERN/A0
AZCO INC
CONTRIBUTING EMPLOYERN/A0
BECKMAN CONTRACTING INC
CONTRIBUTING EMPLOYERN/A0
BROTHERS PIPELINE CORP
CONTRIBUTING EMPLOYERN/A0
C & H CONSTRUCTION CORP
CONTRIBUTING EMPLOYERN/A0
CASPER CONSTRUCTION INC
CONTRIBUTING EMPLOYERN/A0
CECCANTI INC
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CHUCK JENNE MASONRY INC
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CONTRACTORS RENTAL CORP
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CORAL CONSTRUCTION CO INC
CONTRIBUTING EMPLOYERN/A0
DICK OLSON CONSTRUCTION INC
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DR CONSTRUCTION & SONS INC
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DRILL TECH DRILLING & SHORING INC
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ED BOLAND CONSTRUCTION INC
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ENERFAB POWER & INDUSTRIAL INC
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ENERGY WEST MONTANA INC
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FAITH ENTERPRISES INC
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GAGNON INC
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GRANITE CONSTRUCTION CO
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GRAYCOR INDUSTRIAL CONST INC
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GUY NIELSON COMPANY
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HOFFMAN EXCAVATING INC
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HOLLOW CONTRACTING INC
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HOWARD CONCRETE PUMPING CO
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HUMBER PAINTING INC
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HUNTER BROTHERS CONST INC
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INDUSTRIAL SERVICES INC
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INTERCON CONSTRUCTION INC
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INTERSTATE IMPROVEMENT INC
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JAY FORTUNE CONSTRUCTION INC
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LEPROWSE CONSTRUCTION INC
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LUNDA CONSTRUCTION CO
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MICHELS CONSTRUCTION INC
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MICHELS PIPELINE CONST INC
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NAES POWER CONTRACTORS INC
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PRICE GREGORY INTERNATIONAL INC
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REM PIPELINE SERVICES INC
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ROCKFORD CORPORATION
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SCHMID PIPELINE CONSTRUCTION INC
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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 Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd