2015-05-12T10:13:07-07:00 2014-06-30 ANASTASI MOORE & MARTIN PLLC 104 S Division Spokane WA 99202 990 2013-07-01 916068079 Northwest Ironworkers Health and Security Plan NORT 2064417574 P O Box 34203 Seattle WA 98124 Scott Dahlgren Chairman 2015-05-12 true Paul J Anastasi CPA P00395796 5093230272 2013 2016-03-07 17:11:31Z 145118410 false false X N/A X 1966 WA Health benefits for participants 16 16 62 0 0 29535198 34889337 3106147 929537 0 32641345 35818874 0 32053700 30178321 48715 0 0 2549033 2749335 34602733 32976371 -1961388 2842503 49429059 48800193 28545554 26396326 20883505 22403867 To provide health and welfare benefits to eligible participants of the plan. false false To provide health and welfare benefits to eligible participants of the plan. false false false false false false false false false false true true 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 true true false false false 1365 0 false 62 true false false false false false false false false false false false false X 16 16 false true false false false false false true false false false false true true true true true false false false Welfare Pension Admin Servic 2064417574 2815 Second Avenue Seattle WA 98121 X Scott Dahlgren Chairman 1.00 0.00 X X 0 0 0 Ken Carr Trustee 1.00 0.00 X 0 0 0 Dick DeVries Trustee 1.00 0.00 X 0 0 0 Allan Harding Trustee 1.00 0.00 X 0 0 0 Dave Harrison Trustee 1.00 0.00 X 0 0 0 Jeff Ilenstine Trustee 1.00 0.00 X 0 0 0 Steven LaRue Trustee 1.00 0.00 X 0 0 0 Rex D Smith Trustee 1.00 0.00 X 0 0 0 Ron Piksa Chairman 1.00 0.00 X X 0 0 0 joe bowers Trustee 1.00 0.00 X 0 0 0 jeff Glockner Trustee 1.00 0.00 X 0 0 0 kevin Jensen Trustee 1.00 0.00 X 0 0 0 paul M Carr Trustee 1.00 0.00 X 0 0 0 Greg Gales Trustee 1.00 0.00 X 0 0 0 Steve Pendergrass Trustee 1.00 0.00 X 0 0 0 Raymond Tanner Trustee 1.00 0.00 X 0 0 0 0 false false false Welfare and Pension Administration Services 2815 2nd Avenue 300 seattle WA 98124 admin and claim proc 877296 Premera Bluecross 7001 220st SW Bldg 1 mountlake terrace WA 98043 claim processing 648459 The Segal Company 100 Montgomery Street San Francisco CA 94104 actuary 151668 Kaiser Foundation 2400 Sand Hill Road Menlo Park CA 94025 health care consult 1271147 Innovative Care Management Inc 15 82nd Dr 180 Gladstone OR 97027 Medical Management 238137 6 0 Cobra Reimbursement 525100 employers contributions 525100 29428297 29428297 Formulary Rebate 525100 127516 127516 Liquidated Damages 525100 31804 31804 participants contribution 525100 5301720 5301720 34889337 825797 825797 0 0 0 109403276 109299536 103740 103740 103740 0 0 0 0 35818874 34993077 825797 0 0 0 30178321 0 0 26775 0 18969 2971 315878 60311 36448 0 0 133434 151668 0 67605 0 0 2664 20174 0 16819 0 0 3423 36421 claims processing fees 1318476 case management fees 253408 drug test program expense 176023 Postage and Shipping 61611 94972 32976371 0 0 0 675401 326006 734941 751155 0 335580 457202 0 2475282 2968529 0 0 20633 21056 5082 8505 5082 36471741 39874518 8706976 4396644 0 0 1 49429059 48800193 11718158 11976296 16827396 14420030 28545554 26396326 X 20883505 22403867 20883505 22403867 49429059 48800193 X 2842503 1231859 -2554000 X false true X true false 5082 5082 5082 4396644 Estimated Accumulated eligibility credit 9404000 Obligation under security lending agreem 5016030 14420030 X 36917299 1231859 1231859 35685440 133434 133434 35818874 33223880 33223880 133434 -380943 -247509 32976371 Part X : FIN48 Footnote The Trust established under the Plan to hold the Plans assets is qualified pursuant to Section 501(c)(9) of the Internal Revenue Code (IRC), and, accordingly, the Trusts net investment income is exempt from income taxes. The Plan has obtained a determination letter in which the Internal Revenue Service stated that the Plan, as designed, was in compliance with the applicable requirements of the IRC. The Plan has been amended since receiving the determination letter. However, the plan administrator believes that the Plan is designed and is currently being operated in compliance with the applicable requirements of the IRC.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 June 30, 2014 and 2013, 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. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2010. Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company The day to day operations of the trust were contracted out to a professional administration company, but the board of trustees retain ultimate responsibility for the operations of the trust. Form 990, Part VI, Line 11b: Form 990 Review Process No review was or will be conducted. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The plan's third party administrator sends an annual questionnaire to each trustee regarding conflicts of interest. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available No documents available to the public. Other Changes In Net Assets Or Fund Balances - Other Increases Accumulated eligibility credits June 30, 2013 = $7421000 Other Changes In Net Assets Or Fund Balances - Other Decreases Accumulated eligibility credits June 30, 2014 = -$9404000 Other Changes In Net Assets Or Fund Balances - Other Increases Lag months at June 30, 2013 = $5389000 Other Changes In Net Assets Or Fund Balances - Other Decreases Lag months elgibility June 30, 2014 = -$5960000 See Attached Statement PO Box 34203 Seattle WA 98124 WA N/A true See Attached Statement PO Box 34203 Seattle WA 98124 WA N/A false false See Attached Statement PO Box 34203 Seattle WA 98124 WA N/A false false false false false false false false false false false false false false false false false false false true