2015-01-12T13:15:49-08:00 2014-03-31 ANASTASI MOORE & MARTIN PLLC 104 S Division Spokane WA 99202 990 2013-04-01 811094866 Laborers AGC Trust of Montana Health and Welfare LABO 5093280300 111 W Cataldo Spokane WA 99205 RICHARD J MORRISON Chairman 2015-01-12 true Paul J Anastasi CPA P00395796 5093230272 2013 2016-02-25 16:41:14Z 14929935 false false X N/A X 1961 MT PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSRUANCE, AND TIME LOSS BENEFITS. 6 6 0 0 0 12130070 11014839 459079 532315 5402 10909 12594551 11558063 0 14461273 12574016 0 0 0 567341 571198 15028614 13145214 -2434063 -1587151 18875626 16040595 3861105 2943337 15014521 13097258 PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSRUANCE, AND TIME LOSS BENEFITS. false false TO PROVIDE QUALIFIED HEALTH AND WEAFARE BENEFITS TO QUALIFIED PARTICIPANTS AND THEIR DEPENDENTS. 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 0 false false false false false false false false false false false false false X 6 6 false true false false false false false true true false false true false false false false false false false false X Zenith American Solutions Inc 5093280300 111 w cataldo Spokane WA 99201 X Jo Perkins Trustee 1.00 0.00 X 0 0 0 Nick Neuman Trustee 1.00 0.00 X 0 0 0 Richard J Morrison Chairman 1.00 0.00 X 0 0 0 Warren Smeltzer Secretary 1.00 0.00 X 0 0 0 Kim Rickard Trustee 1.00 0.00 X 0 0 0 Mickey Mulholland Trustee 1.00 0.00 X 0 0 0 0 false false false Zenith American Solutions Inc 111 W Cataldo Spokane WA 99202 Contract Admin. 316908 1 0 EMPLOYER CONTRIBUTIONS 10268216 10268216 PARTICIPANTS CONTRIBUTION 152079 152079 RETIREES CONTRIBUTIONS 594544 594544 11014839 546175 546175 0 0 0 3358012 3371872 -13860 -13860 -13860 0 0 0 INCOME FROM PENALTIES AND 10909 10909 10909 11558063 11011888 546175 0 0 0 12574016 0 0 0 0 0 0 316908 58269 9795 0 0 59754 51096 0 0 0 0 0 12612 0 0 0 0 0 13101 Postage 26830 printing, supplies, & storage 22833 0 13145214 0 0 0 2564759 1110023 1203883 113051 0 945677 725525 0 0 0 0 4297 4296 0 14038194 13973378 0 0 0 118816 114322 18875626 16040595 26480 27425 27625 912 3807000 2915000 3861105 2943337 X 15014521 13097258 15014521 13097258 18875626 16040595 -1587151 -330112 X false true X false false Claimes payable and accrued 2915000 2915000 X 11168197 -330112 -330112 11498309 59754 59754 11558063 13977460 13977460 59754 -892000 -832246 13145214 Part X : FIN48 Footnote 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. 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. 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 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 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 Jacobs Engineering G C Corp false 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 false false false false false false false false false false false false false false false false false false true Sun River Valley School District s 122605 Cash The City and County of Butte Silver Bow s 387700 Cash Fairfield School District #21 s 403658 Cash City of Hamilton s 271365 Cash Butte Public Housing Authority s 145763 Cash Liuna Local #1686 s 76600 Cash Montana Nurses Association s 56055 Cash Montana Public Employees Association s 109682 Cash Cop Construction LLC s 710732 Cash Construction & Turnaround Services s 124263 Cash Precision Pipeline s 243207 Cash Safeway Services LLC s 59473 Cash Environmental Contractors LLC s 57537 Cash White Resources s 57456 Cash Abatement Contractors of MT s 84083 Cash H&H Contracting s 71339 Cash Jacobs Industrial Services Inc s 222393 Cash Naes Power Contractors Inc s 123437 Cash Kelly JH LLC s 105093 Cash Apollo Inc s 57739 Cash Ed Boland Construction Co s 77703 Cash Precision Highway Contractors Inc s 53937 Cash Sletten Construction s 169256 Cash Western Refractory Construction Inc s 418015 Cash Anaconda Housing Authority s 97943 Cash Tamietti Construction Co s 52286 Cash Schellinger Construction Co s 68951 Cash Weldtech Services Inc s 271453 Cash Michels Pipeline Construction Inc s 395095 Cash Rockford Corporation s 192679 Cash Price Gregory International Inc s 98170 Cash Sheehan Pipeline Construction s 112530 Cash Snelson Companies Inc s 50589 Cash Mountain West Holding Company s 224071 Cash US Pipeline s 170457 Cash Drill Tech Drilling & Shoring s 140247 Cash S & N Concrete s 127011 Cash Moorhead Machinery & Boiler Co s 86546 Cash Bert Mooney Airport Authority s 58358 Cash Poteet Construction Inc s 54766 Cash