2025-02-14T13:30:22-06:00 2024-03-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2023-04-01 811094866 LABORERS AGC TRUST OF MONTANA HEALTH & WELFARE LABO 5095345625 201 WEST NORTH RIVER DRIVE 450 SPOKANE WA 99201 RICHARD J MORRISON CHAIRMAN 5095345625 2025-02-14 1 1 STEVEN R COLEMAN CPA P01854803 5093230272 2025-02-14 2023 2025-03-06 01:10:19Z RICHARD J MORRISON 201 WEST NORTH RIVER DRIVE 450 SPOKANE WA 99201 15776407 0 X N/A X 1961 MT PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSURANCE, AND TIME LOSS BENEFITS. 6 0 9 0 0 0 0 0 9371096 10110503 -768111 732012 11882 19172 8614867 10861687 0 0 8425194 9275356 0 0 0 0 0 728869 757149 9154063 10032505 -539196 829182 18260526 20048847 1460198 2003689 16800328 18045158 PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSURANCE, AND TIME LOSS BENEFITS. 0 0 TO PROVIDE QUALIFIED HEALTH AND WELFARE BENEFITS TO QUALIFIED PARTICIPANTS AND THEIR DEPENDENTS. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 0 1 9 1 0 0 0 0 0 0 0 0 X 6 0 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X ZENITH AMERICAN SOLUTIONS INC 5095345625 201 WEST NORTH RIVER DRIVE SUITE SPOKANE WA 99201 RICHARD J MORRISON CHAIRMAN 1.00 40.00 X X 0 0 0 NICK PATCH EMPLOYER TRUSTEE 1.00 40.00 X 0 0 0 CODY MORRITT EMPLOYER TRUSTEE 1.00 40.00 X 0 0 0 MICKEY MULHOLLAND UNION TRUSTEE 1.00 40.00 X 0 21163 35000 ADAM HAIGHT UNION TRUSTEE 1.00 40.00 X 0 75008 35000 TRACY THOMPSON UNION TRUSTEE 1.00 40.00 X 0 54299 35000 KIM RICKARD UNION TRUSTEE (OUTGOING) 1.00 40.00 X 0 32773 35000 WARREN SMELTZER SECRETARY (OUTGOING) 1.00 40.00 X X 0 0 0 0 183243 140000 0 0 0 0 ZENITH AMERICAN SOLUTIONS INC 201 WEST NORTH RIVER DRIVE SUITE 4 SPOKANE WA 99201 THIRD PARTY ADMINISTRATOR 273754 PREMERA BLUE CROSS 7001 220TH STREET SOUTHWEST MOUNTLAKE TERRACE WA 98043 NETWORK ACCESS 227347 2 EMPLOYER CONTRIBUTIONS 900099 9899919 9899919 RETIREES CONTRIBUTIONS 900099 152196 152196 PARTICIPANTS CONTRIBUTION 900099 58388 58388 10110503 751942 751942 4894790 4914720 -19930 -19930 -19930 PENALTIES AND INTEREST 900099 19172 19172 19172 10861687 10129675 0 732012 9275356 551857 45695 13790 59717 27676 33846 12429 12139 10032505 747173 2033222 571226 687438 1564335 961995 4047 2410 15325439 16323353 48306 40429 18260526 20048847 2187 40445 1458011 1963244 1460198 2003689 X 0 0 0 0 16800328 18045158 16800328 18045158 18260526 20048847 X 829182 486433 -70785 X 0 1 X 0 0 0 CLAIMS PAYABLE 463120 CLAIMS INCURRED BUT NOT REPORTED 1500124 1963244 X 11217618 486433 -70785 415648 10801970 59717 59717 10861687 9467555 0 9467555 59717 505233 564950 10032505 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. FORM 990, PART VI, SECTION A, LINE 3 DAY TO DAY TASKS WERE DELEGATED TO A THIRD PARTY ADMINISTRATOR, ZENITH AMERICAN SOLUTIONS, INC. FORM 990, PART VI, SECTION B, LINE 11B FORM 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 19 DOCUMENTS THAT ARE AVAILABLE TO PUBLIC WILL BE SENT UPON REQUEST. FORM 990, PART XI, LINE 9: MEDICARE GAP REIMBURSEMENT -70,785. 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