BOARD OF TRUSTEES AGC TRUST OF MONTANA: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- BOARD OF TRUSTEES AGC TRUST OF MONTANA (EIN 81-1094866)
- Tax period
- 2013-04-01 to 2014-03-31
- Filed
- 2015-01-12
- IRS object ID
- 201510129349301511
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-01-12T13:15:49-08:00 | ReturnTs |
| Tax Period End | 2014-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANASTASI MOORE & MARTIN PLLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 104 S Division | AddressLine1 |
| City | Spokane | City |
| State | WA | State |
| ZIP Code | 99202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 811094866 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Laborers AGC Trust of Montana | BusinessNameLine1 |
| Business Name Line2 | Health and Welfare | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LABO | BusinessNameControlTxt |
| Phone | 5093280300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 W Cataldo | AddressLine1 |
| City | Spokane | City |
| State | WA | State |
| ZIP Code | 99205 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD J MORRISON | PersonNm |
| Person Title | Chairman | PersonTitleTxt |
| Signature | 2015-01-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Paul J Anastasi CPA | PreparerPersonNm |
| PTIN | P00395796 | PTIN |
| Phone | 5093230272 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,929,935 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1961 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSRUANCE, AND TIME LOSS BENEFITS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,130,070 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,014,839 | CYProgramServiceRevenueAmt |
| PY Investment Income | $459,079 | PYInvestmentIncomeAmt |
| CY Investment Income | $532,315 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,402 | PYOtherRevenueAmt |
| CY Other Revenue | $10,909 | CYOtherRevenueAmt |
| PY Total Revenue | $12,594,551 | PYTotalRevenueAmt |
| CY Total Revenue | $11,558,063 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $14,461,273 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $12,574,016 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $567,341 | PYOtherExpensesAmt |
| CY Other Expenses | $571,198 | CYOtherExpensesAmt |
| PY Total Expenses | $15,028,614 | PYTotalExpensesAmt |
| CY Total Expenses | $13,145,214 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,434,063 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,587,151 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $18,875,626 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,040,595 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,861,105 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,943,337 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,014,521 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,097,258 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSRUANCE, AND TIME LOSS BENEFITS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | TO PROVIDE QUALIFIED HEALTH AND WEAFARE BENEFITS TO QUALIFIED PARTICIPANTS AND THEIR DEPENDENTS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Zenith American Solutions Inc | PersonNm |
| Phone | 5093280300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 w cataldo | AddressLine1 |
| City | Spokane | City |
| State | WA | State |
| ZIP Code | 99201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Jo Perkins | ||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Nick Neuman | ||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Richard J Morrison | ||||||
| Chairman | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Warren Smeltzer | ||||||
| Secretary | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Kim Rickard | ||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Mickey Mulholland | ||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Zenith American Solutions Inc | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 W Cataldo | AddressLine1 |
| City | Spokane | City |
| State | WA | State |
| ZIP Code | 99202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Contract Admin. | ServicesDesc |
| Compensation | $316,908 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| EMPLOYER CONTRIBUTIONS | $10,268,216 | $10,268,216 |
| PARTICIPANTS CONTRIBUTION | $152,079 | $152,079 |
| RETIREES CONTRIBUTIONS | $594,544 | $594,544 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,014,839 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $546,175 | TotalRevenueColumnAmt |
| Exclusion | $546,175 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,358,012 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,371,872 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$13,860 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$13,860 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$13,860 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INCOME FROM PENALTIES AND | Desc |
| Total Revenue Column | $10,909 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,909 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $10,909 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,558,063 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,011,888 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $546,175 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,574,016 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $316,908 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,269 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,795 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,754 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,096 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,612 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,101 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Postage | $26,830 |
| printing, supplies, & storage | $22,833 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,145,214 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,564,759 | BOYAmt |
| EOY | $1,110,023 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,203,883 | BOYAmt |
| EOY | $113,051 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $945,677 | BOYAmt |
| EOY | $725,525 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,297 | BOYAmt |
| EOY | $4,296 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,038,194 | BOYAmt |
| EOY | $13,973,378 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,816 | BOYAmt |
| EOY | $114,322 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,875,626 | BOYAmt |
| EOY | $16,040,595 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,480 | BOYAmt |
| EOY | $27,425 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,625 | BOYAmt |
| EOY | $912 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,807,000 | BOYAmt |
| EOY | $2,915,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,861,105 | BOYAmt |
| EOY | $2,943,337 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,014,521 | BOYAmt |
| EOY | $13,097,258 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,014,521 | BOYAmt |
| EOY | $13,097,258 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,875,626 | BOYAmt |
| EOY | $16,040,595 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,587,151 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$330,112 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Claimes payable and accrued | Desc |
| Amt | $2,915,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,915,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,168,197 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$330,112 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$330,112 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,498,309 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $59,754 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $59,754 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,558,063 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,977,460 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $13,977,460 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $59,754 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | -$892,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$832,246 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,145,214 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | 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, 2014, there are no uncertain positiions 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 disqualification of the Plan's tax-exempt status; 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. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company | day to day tasks were delegated to a third party administrator zenith American Solutions, inc. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | FORM 990 IS REVIEWED AND SIGNED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES PRIOR TO FILING. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | DOCUMNETS THAT ARE AVAILABLE TO PUBLIC WILL BE SENT UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| Sun River Valley School District | |||||||||
| PO Box 380 | Simms | MT | 89477 | 810453077 | Health Care | MT | 501(c)3 | N/A | false |
| The City and County of Butte Silver Bow | |||||||||
| 155 W Granite St | Butte | MT | 59701 | 810368698 | Municipal Gov't | MT | N/A | false | |
| Fairfield School District #21 | |||||||||
| 13 7th St | Fairfield | MT | 59436 | School District | MT | N/A | false | ||
| City of Hamilton | |||||||||
| 223 S 2nd St | Hamilton | MT | 59840 | Governmental | MT | N/A | false | ||
| Butte Public Housing Authority | |||||||||
| 220 Curtis St | Butte | MT | 59701 | Housing Authority | MT | N/A | false | ||
| Liuna Local #1686 | |||||||||
| 3100 Horse Show Bend Rd | Helena | MT | 59601 | Laborers Local | MT | N/A | false | ||
| Montana Nurses Association | |||||||||
| 20 Old Montana State Highway | Clancy | MT | 59634 | Nursing | MT | N/A | false | ||
| Montana Public Employees Association | |||||||||
| PO Box 5600 | Helena | MT | 59604 | 810235451 | Rep of MT Public EE | MT | N/A | false | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (6 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|---|---|---|---|---|---|---|
| Cop Construction LLC | |||||||||
| PO Box 20913 | Billings | MT | 59104 | 470897586 | General Contractor | MT | N/A | false | false |
| Construction & Turnaround Services | |||||||||
| 4304 East 36th St N | Tulsa | OK | 74115 | 731471996 | Repair & New Tank Construction | OK | N/A | false | false |
| Precision Pipeline | |||||||||
| 3314 56th St | Eau Claire | WI | 54703 | Construction | WI | N/A | false | false | |
| Safeway Services LLC | |||||||||
| 120 Moore Lane 1 | Billings | MT | 59101 | Equipment, rentals | MT | N/A | false | false | |
| Environmental Contractors LLC | |||||||||
| 2701 Overland Avenue | Billings | MT | 59102 | Scaffolding, demolition | MT | N/A | false | false | |
| White Resources | |||||||||
| 1901 South Franklin Street | Butte | MT | 59701 | Concrete | MT | N/A | false | false | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (26 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|
| Abatement Contractors of MT | ||||||||||
| PO Box 8747 | Missoula | MT | 59807 | 134303397 | Remediation | MT | N/A | S Corp | false | |
| H&H Contracting | ||||||||||
| 501 Centennial Ave | Butte | MT | 59701 | 810499553 | Construction | MT | N/A | C Corp | false | |
| Jacobs Industrial Services Inc | ||||||||||
| 4949 Essen Lane | Baton Rouge | LA | 70809 | 720403456 | Construction, Maintenance | CA | C Corp | false | Jacobs Engineering G | |
| Naes Power Contractors Inc | ||||||||||
| 1180 NW Maple St Suite 200 | Issaqua | WA | 98027 | 300408890 | Construction Services | WA | N/A | C corp | false | |
| Kelly JH LLC | ||||||||||
| 821 Third Ave | Longview | WA | 98632 | 911704136 | Mech Contractor | WA | N/A | C Corp | false | |
| Apollo Inc | ||||||||||
| 1133 West Columbia Drive | Kennewick | WA | 99336 | 911636892 | General Construction | WA | N/A | S Corp | false | |
| Ed Boland Construction Co | ||||||||||
| 4701 N Star Blvd | Great Falls | MT | 59405 | 810430079 | Contractor | MT | N/A | S Corp | false | |
| Precision Highway Contractors Inc | ||||||||||
| PO Box 50579 | Billings | MT | 59105 | 272426967 | Guard rail, signing, traffic control | MT | N/A | S corp | false | |
| Sletten Construction | ||||||||||
| PO Box 2467 | Great Falls | MT | 59403 | 810221129 | General Contracting | MT | N/A | S Corp | false | |
| Western Refractory Construction Inc | ||||||||||
| PO Box 1119 | Longmont | CO | 80501 | 840967523 | Refractory Installation | CO | N/A | S Corp | false | |
| Anaconda Housing Authority | ||||||||||
| 10 Main Street | Anaconda | MT | 59711 | 816001741 | Low Income Public Housing | MT | N/A | C Corp | false | |
| Tamietti Construction Co | ||||||||||
| PO Box 6547 | Great Falls | MT | 59406 | 810438131 | Heavy Construction | MT | N/A | C Corp | false | |
| Schellinger Construction Co | ||||||||||
| PO Box 39 | Columbia Falls | MT | 59912 | 810264312 | Highway Construction | MT | N/A | S corp | false | |
| Weldtech Services Inc | ||||||||||
| PO Box 50516 | Billings | MT | 59105 | 810435473 | General Contractor | MT | N/A | S Corp | false | |
| Michels Pipeline Construction Inc | ||||||||||
| 817 W Main Street | Brownsville | WI | 53006 | WI | N/A | false | ||||
| Rockford Corporation | ||||||||||
| 22845 NW Bennett St | Hillsboro | OR | 97124 | Oil and gas pipelines | OR | N/A | false | |||
| Price Gregory International Inc | ||||||||||
| 920 Memorial City Way | Houston | TX | 77024 | Infrastructure and pipeline | TX | N/A | false | |||
| Sheehan Pipeline Construction | ||||||||||
| 2431 E 61st St 700 | Tulsa | OK | 74136 | Pipelines | OK | N/A | false | |||
| Snelson Companies Inc | ||||||||||
| 601 W State St | SedroWoolley | WA | 98284 | Pipeline construction | WA | N/A | false | |||
| Mountain West Holding Company | ||||||||||
| 445 Sugar Avenue | Billings | MT | 59101 | General contracting | MT | N/A | false | |||
| US Pipeline | ||||||||||
| 950 Echo Lane | Houston | TX | 77024 | Pipeline construction | TX | N/A | false | |||
| Drill Tech Drilling & Shoring | ||||||||||
| 2200 Wymore Way | Antioch | CA | 94509 | Geotechnical Construction | CA | N/A | false | |||
| S & N Concrete | ||||||||||
| 182 Abc Dr | Anaconda | MT | 59711 | Concrete | MT | N/A | false | |||
| Moorhead Machinery & Boiler Co | ||||||||||
| 3477 University Avenue Northeast | Minneapolis | MN | 55418 | Boiler repair, welding | MN | N/A | false | |||
| Bert Mooney Airport Authority | ||||||||||
| 101 Airport Road | Butte | MT | 59701 | Airport | MT | N/A | false | |||
| Poteet Construction Inc | ||||||||||
| 9435 Summit Dr | Missoula | MT | 59808 | Metal fabrication | MT | N/A | false | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (40 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Sun River Valley School District | ||
| s | $122,605 | Cash |
| The City and County of Butte Silver Bow | ||
| s | $387,700 | Cash |
| Fairfield School District #21 | ||
| s | $403,658 | Cash |
| City of Hamilton | ||
| s | $271,365 | Cash |
| Butte Public Housing Authority | ||
| s | $145,763 | Cash |
| Liuna Local #1686 | ||
| s | $76,600 | Cash |
| Montana Nurses Association | ||
| s | $56,055 | Cash |
| Montana Public Employees Association | ||
| s | $109,682 | Cash |
| Cop Construction LLC | ||
| s | $710,732 | Cash |
| Construction & Turnaround Services | ||
| s | $124,263 | Cash |
| Precision Pipeline | ||
| s | $243,207 | Cash |
| Safeway Services LLC | ||
| s | $59,473 | Cash |
| Environmental Contractors LLC | ||
| s | $57,537 | Cash |
| White Resources | ||
| s | $57,456 | Cash |
| Abatement Contractors of MT | ||
| s | $84,083 | Cash |
| H&H Contracting | ||
| s | $71,339 | Cash |
| Jacobs Industrial Services Inc | ||
| s | $222,393 | Cash |
| Naes Power Contractors Inc | ||
| s | $123,437 | Cash |
| Kelly JH LLC | ||
| s | $105,093 | Cash |
| Apollo Inc | ||
| s | $57,739 | Cash |
| Ed Boland Construction Co | ||
| s | $77,703 | Cash |
| Precision Highway Contractors Inc | ||
| s | $53,937 | Cash |
| Sletten Construction | ||
| s | $169,256 | Cash |
| Western Refractory Construction Inc | ||
| s | $418,015 | Cash |
| Anaconda Housing Authority | ||
| s | $97,943 | Cash |
| Tamietti Construction Co | ||
| s | $52,286 | Cash |
| Schellinger Construction Co | ||
| s | $68,951 | Cash |
| Weldtech Services Inc | ||
| s | $271,453 | Cash |
| Michels Pipeline Construction Inc | ||
| s | $395,095 | Cash |
| Rockford Corporation | ||
| s | $192,679 | Cash |
| Price Gregory International Inc | ||
| s | $98,170 | Cash |
| Sheehan Pipeline Construction | ||
| s | $112,530 | Cash |
| Snelson Companies Inc | ||
| s | $50,589 | Cash |
| Mountain West Holding Company | ||
| s | $224,071 | Cash |
| US Pipeline | ||
| s | $170,457 | Cash |
| Drill Tech Drilling & Shoring | ||
| s | $140,247 | Cash |
| S & N Concrete | ||
| s | $127,011 | Cash |
| Moorhead Machinery & Boiler Co | ||
| s | $86,546 | Cash |
| Bert Mooney Airport Authority | ||
| s | $58,358 | Cash |
| Poteet Construction Inc | ||
| s | $54,766 | Cash |