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MINNESOTA & N DAKOTA BRICKLAYERS & ALLIED CRAFTWORKERS HEALTH FUND: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
MINNESOTA & N DAKOTA BRICKLAYERS & ALLIED CRAFTWORKERS HEALTH FUND (EIN 41-6023461)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-10-02
IRS object ID
201512759349300856
Schema version
2014v5.0
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)
Return2015-10-02T14:33:45-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1220 SOUTH SIXTH STREET SUITE 300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN416023461EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MINNESOTA & NORTH DAKOTA BRICKLAYERS &BusinessNameLine1Txt
Business Name Line2ALLIED CRAFTWORKERS HEALTH FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMINNBusinessNameControlTxt
Phone6512561801PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12520 PILOT KNOB ROAD NO 325AddressLine1Txt
CityMENDOTA HEIGHTSCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55120ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL COOKPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone6512561801PhoneNum
Signature2015-10-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDOUG BERTOSSIPreparerPersonNm
PTINP00637990PTIN
Phone6123764500PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL COOKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12520 PILOT KNOB ROAD NO 325AddressLine1Txt
CityMENDOTA HEIGHTSCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55120ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$38,823,150GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1961FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionPROVIDE HEALTH & WELFARE BENEFITS TO UNION MEMBERS AND THEIR DEPENDENTS.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee21TotalEmployeeCnt
Total Volunteers12TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$16,056,682PYProgramServiceRevenueAmt
CY Program Service Revenue$16,819,393CYProgramServiceRevenueAmt
PY Investment Income$3,581,339PYInvestmentIncomeAmt
CY Investment Income$3,815,211CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$19,638,021PYTotalRevenueAmt
CY Total Revenue$20,634,604CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$19,581,377PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$18,096,551CYBenefitsPaidToMembersAmt
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$1,597,444PYOtherExpensesAmt
CY Other Expenses$1,661,307CYOtherExpensesAmt
PY Total Expenses$21,178,821PYTotalExpensesAmt
CY Total Expenses$19,757,858CYTotalExpensesAmt
PY Revenues Less Expenses-$1,540,800PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$876,746CYRevenuesLessExpensesAmt
Total Assets BOY$60,269,029TotalAssetsBOYAmt
Total Assets EOY$60,905,133TotalAssetsEOYAmt
Total Liabilities BOY$336,760TotalLiabilitiesBOYAmt
Total Liabilities EOY$480,682TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$59,932,269NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$60,424,451NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE HEALTH AND WELFARE BENEFITS TO UNION MEMBERS AND THEIR DEPENDENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPAYMENT OF HOSPITAL, MEDICAL, DENTAL, DISABILITY, DEATH, AND VISION BENEFITS FOR 1,515 UNION MEMBERS 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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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 OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document895IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee21EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
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 BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
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 SOLUTIONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6512561900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12520 PILOT KNOB ROAD 325AddressLine1Txt
CityMENDOTA HEIGHTSCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55120ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MICHAEL COOK
SEE SCHEDULE O1.0052.00Yes (X)Yes (X)$0$1$0
PAUL WIESE
MANAGEMENT TRUSTEE - SECRETARY1.000.00Yes (X)Yes (X)$0$0$0
ROGER BUIRGE
UNION TRUSTEE1.000.00Yes (X)$0$0$0
MARK CARON
SEE SCHEDULE O1.0040.00Yes (X)$0$0$0
DARRIN DROSKY
MANAGEMENT - ALTERNATE TRUSTEE1.000.00Yes (X)$0$0$0
MICHAEL GANZ
SEE SCHEDULE O1.0046.00Yes (X)$0$0$0
FRANK GRAZZINI II
MANAGEMENT TRUSTEE1.001.00Yes (X)$0$0$0
MONICA KELLEY
MANAGEMENT TRUSTEE1.001.00Yes (X)$0$0$0
MICHAEL LAPENSKY
MANAGEMENT - ALTERNATE TRUSTEE1.001.00Yes (X)$0$0$0
STAN PACZYNSKI
SEE SCHEDULE O1.0042.00Yes (X)$0$0$0
RON RASLEY
MANAGEMENT TRUSTEE1.001.00Yes (X)$0$0$0
TERRY WONG
SEE SCHEDULE O1.0041.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ZENITH AMERICAN SOLUTIONS
2520 PILOT KNOB ROAD 325MENDOTA HEIGHTSMN55120PLAN ADMINISTRATOR$899,682
MEDICA DBA SELECT CARE
ROUTE CP260 401 CARLSON PKWY PO BOMINNEAPOLISMN554409310PPO$197,170
FELHABER LARSON FENLON & VOGT
444 CEDAR STREET SUITE 2100ST PAULMN551012136LEGAL$125,174
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescCONTRIBUTIONSDesc
Business525100BusinessCd
Total Revenue Column$16,819,393TotalRevenueColumnAmt
Related Or Exempt Func Income$16,819,393RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$16,819,393TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,604,541TotalRevenueColumnAmt
Exclusion$1,604,541ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$20,399,216SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$18,188,546SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,210,670SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,210,670TotalRevenueColumnAmt
Exclusion$2,210,670ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,634,604TotalRevenueColumnAmt
Related Or Exempt Func Income$16,819,393RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,815,211ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$18,096,551TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$859,518TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$201,376TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$34,045TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$147,796TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$113,593TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$104,781TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,009TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$18,060TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescTRANSITIONAL REINSURANCDesc
Total$177,129TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$19,757,858TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,838,816BOYAmt
EOY$1,583,910EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$12,588,244BOYAmt
EOY$12,812,069EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,206,654BOYAmt
EOY$1,451,385EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$13,346BOYAmt
EOY$56,615EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$30,708EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$44,302,951BOYAmt
EOY$44,697,734EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$319,018BOYAmt
EOY$272,712EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$60,269,029BOYAmt
EOY$60,905,133EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$185,453BOYAmt
EOY$381,889EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$151,307BOYAmt
EOY$98,793EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$336,760BOYAmt
EOY$480,682EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

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$59,932,269BOYAmt
EOY$60,424,451EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$59,932,269BOYAmt
EOY$60,424,451EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$60,269,029BOYAmt
EOY$60,905,133EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$876,746ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$384,564NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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 CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

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

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescADVANCE CONTRIBUTIONS FROM EMPLOYEES FOR FUTURE COVERAGEDesc
Amt$98,793Amt
FieldValueIRS element (for citing)
Total Liability$98,793TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$20,102,244TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$384,564NetUnrealizedGainsInvstAmt
Revenue Not Reported-$384,564RevenueNotReportedAmt
Revenue Subtotal$20,486,808RevenueSubtotalAmt
Investment Expenses Not Incld$147,796InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$147,796RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$20,634,604TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$19,610,062TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$19,610,062ExpensesSubtotalAmt
Investment Expenses Not Incld2$147,796InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$147,796ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$19,757,858TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE VEBA TRUST FUNDING BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICES (IRS) DATED FEBRUARY 27, 1963, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2014 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. 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 BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011.ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (11 entries)

Relationship With OrgRelationshipWithOrgTxtLoan PurposeLoanPurposeTxtLoan From OrganizationLoanFromOrganizationIndOriginal PrincipalOriginalPrincipalAmtBalance DueBalanceDueAmtDefaultDefaultIndBoard Or Committee ApprovalBoardOrCommitteeApprovalIndWritten AgreementWrittenAgreementInd
ALL AGAPE
CONTRIBUTING EMPLOYERLATE CONTRIBUTIONSYes (X)$6,018$6,018000
DAVIS MASONRY
CONTRIBUTING EMPLOYERLATE CONTRIBUTIONSYes (X)$4,049$4,049000
CHAMPION STEEL
CONTRIBUTING EMPLOYERLATE CONTRIBUTIONSYes (X)$303$303000
CHAMPION STEEL
CONTRIBUTING EMPLOYERLATE CONTRIBUTIONSYes (X)$467$467000
HICKS CONCRETE
CONTRIBUTING EMPLOYERLATE CONTRIBUTIONSYes (X)$32,099$32,099000
INSTALLATION CONCEPTS
CONTRIBUTING EMPLOYERLATE CONTRIBUTIONSYes (X)$2,200$2,200000
INTERIOR FLOORS & FIXTURES
CONTRIBUTING EMPLOYERLATE CONTRIBUTIONSYes (X)$193$193000
LAKE COUNTRY MASONRY
CONTRIBUTING EMPLOYERLATE CONTRIBUTIONSYes (X)$7,157$7,157000
PROJECT RESTORATION
CONTRIBUTING EMPLOYERLATE CONTRIBUTIONSYes (X)$279$279000
STRIP RIGHT
CONTRIBUTING EMPLOYERLATE CONTRIBUTIONSYes (X)$3,730$3,730000
SUNRISE SPECIALTY CONTRACTING
CONTRIBUTING EMPLOYERLATE CONTRIBUTIONSYes (X)$120$120000
FieldValueIRS element (for citing)
Total Balance Due$56,615TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11FORM 990 WAS REVIEWED BY THE BOARD OF TRUSTEES IN CONJUNCTION WITH THE REVIEW OF THE ANNUAL AUDIT.
FORM 990, PART VI, SECTION B, LINE 12CTHE POLICY IS DISCUSSED ANNUALLY BY THE BOARD OF TRUSTEES TO ENSURE THE TRUSTEES UNDERSTAND THE CONFLICT OF INTEREST POLICY AND UNDERSTANDS THE FUND IS A TAX-EXEMPT ORGANIZATION THAT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. PER THE POLICY, ANY PERSON DISCOVERING A CONFLICT SHOULD DISCLOSE IT IMMEDIATELY TO THE CHAIRMAN OF THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES DETERMINES IF A CONFLICT EXISTS AND MAY PLACE APPROPRIATE RESTRICTIONS ON THE INDIVIDUAL OR TRANSACTIONS AFFECTED AT THEIR DISCRETION. ANY CONFLICTS ARE DOCUMENTED IN MEETING MINUTES. NO SUCH CONFLICTS AROSE DURING THE YEAR.
FORM 990, PART VI, SECTION C, LINE 19THE FUND'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC.
FORM 990 PART VII, SECTION A, LINE 1ATRUSTEES ARE NOT COMPENSATED BY THE FUND. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. THE FOLLOWING RELATED ORGANIZATIONS REPORTED COMPENSATION FOR A TRUSTEE LISTED ON THE MINNESOTA & NORTH DAKOTA BRICKLAYERS & ALLIED CRAFTWORKERS HEALTH FUND: MICHAEL COOK, UNION TRUSTEE - CHAIRMAN BRICKLAYERS AND ALLIED CRAFTWORKERS LOCAL UNION NO. 1 MINNESOTA/NORTH DAKOTA EIN: 41-1716458 STAN PACZYNSKI, UNION - ALTERNATE TRUSTEE BRICKLAYERS AND ALLIED CRAFTWORKERS LOCAL UNION NO. 1 MINNESOTA/NORTH DAKOTA EIN: 41-1716458 MARK CARON, UNION - ALTERNATE TRUSTEE BRICKLAYERS AND ALLIED CRAFTWORKERS LOCAL UNION NO. 1 MINNESOTA/NORTH DAKOTA EIN: 41-1716458 MICHAEL GANZ, UNION TRUSTEE BRICKLAYERS AND ALLIED CRAFTWORKERS LOCAL UNION NO. 1 MINNESOTA/NORTH DAKOTA EIN: 41-1716458 TERRY WONG, UNION TRUSTEE BRICKLAYERS AND ALLIED CRAFTWORKERS LOCAL UNION NO. 1 MINNESOTA/NORTH DAKOTA EIN: 41-1716458

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (10 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
MN & ND BRICKLAYERS AND ALLIED CRAFTSWORKERS PENSION FUND
2520 PILOT KNOB RDMENDOTA HEIGHTSMN55120516029930PROVIDER RETIREMENT BENEFITS TO UNION MEMBERSMN401(A)N/AN/A0
MN & ND BRICKLAYERS AND ALLIED CRAFTSWORKERS VACATION FUND
2520 PILOT KNOB RDMENDOTA HEIGHTSMN55120237068471PROVIDE VACATION BENEFITS TO UNION MEMBERS.MN501(C)(9)N/AN/A0
MN & ND BRICKLAYERS AND ALLIED CRAFTSWORKERS APPRENTICE FUND
328 UNITED LABOR CTR 312 CENTRAL AVMINNEAPOLISMN55414416319702PROVIDE TRAINING AND RETRAINING TO CURRENT AND PROSPECTIVE UNION MEMBERSMN501(C)(4)N/AN/A0
MINNESOTA CERAMIC TILE AND ALLIED TRADES RETIREMENT FUND
2520 PILOT KNOB RDMENDOTA HEIGHTSMN55120416059404PROVIDE RETIREMENT BENEFITS TO UNION MEMBERS.MN401(A)N/AN/A0
BRICKLAYERS AND ALLIED CRAFTWORKERS LOCAL UNION NO 1 MINNESOTANORTH DAKOTA
312 CENTRAL AVE SUITE 328MINNEAPOLISMN55414411716458PROTECT AND IMPROVE THE GENERAL WELFARE OF ITS MEMBERS AND EMPLOYEESMN501(C)(5)N/AN/A0
ASSOCIATED GENERAL CONTRACTORS OF MINNESOTA INC
525 PARK STREET NO 110ST PAULMN55103410132580REPRESENTING MEMBERS INVOLVED IN MINNESOTA'S CONSTRUCTION INDUSTRYMN501(C)(6)N/AN/A0
CITY OF ST PAUL
CITY OF MINNEAPOLIS
ST PAUL PUBLIC SCHOOLS
UNIVERSITY OF MINNESOTA

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (4 entries)

CMS LLC
D R FRANTZ CONCRETE CONST
OPUS CORPORATION
RAM CONSTRUCTION SERVICES

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (102 entries)

A D B CONSTRUCTION CO INC
A J SPANJERS CO
A&M CONSTRUCTION INC
ACME TUCKPOINTING & RESTOR
ADVANCE TERRAZZO & TILE CO
ALVIN BENIKE INC
AMERICAN MAS RESTORATION CORP
ANDERSON MAS & CONCRETE INC
AXEL H OHMAN INC
B & D ASSOCIATES INC
B & M MASONRY INC
BEDROCK-FLINT INC
BOB'S SPARKLE WASH
CAMCO CONSTRUCTION INC
CARCIOFINI COMPANY INC
CARLSON-LAVINE INC
CD TILE & STONE INC
COMMERCIAL MASONRY INC
COMMERCIAL SPECIALTY CONTRACT
CON'S MASONRY INC
CONTRACT CAULKING
CROSSTOWN MASONRY INC
D J KRANZ CO INC
DAROLD BERGER MASONRY INC
DAYCO CONCRETE
DEBCON II DBA O'CONNOR CONST
DEL'S CONSTRUCTION CO INC
DZIEDZIC CAULKING INC
EICHOLTZ MASONRY INC
EXCALIBUR CAULKING INC
EXTERIOR BUILDING SERVICES INC
FABCON INC
FLEMMING TILE INC
FRANDRUP MASONRY INC
GEORGE P REINTJES CO INC
GEORGE SIEGFRIED CONST CO
GLASS DESIGN INC
GORDON CONST OF MAHNOMEN INC
GRANITE-TOPS INSTALLATION INC
GRAZZINI BROTHERS CO
GRESSER COMPANIES INC
HANSON STRUCT PRCST MIDWST INC
HARBOR CITY MASONRY INC
HAUGEN MASONRY CONTRACTORS INC
HEYMANN CONSTRUCTION CO
HOLLENBACK & NELSON INC
HOVLAND INC
HUESMAN SCHREIBER MASONRY
INCOR INSTALLATION INC
INDUSTRIAL MAINTENANCE SERVICE
INSTALLATION CONCEPTS INC
J E DUNN CONSTRUCTION COMPANY
JAMES STEELE CONSTRUCTION CO
JOHNNY MASONRY INC
JOHNSON & NELSON
JOHNSON CARPET
KASELLA CONCRETE INC
KIFFMEYER INC
KNUTSON CONSTRUCTION SERVICES
LAKEHEAD CONSTRUCTORS INC
LANDWEHR CRANE SERVICES LLC
LEE'S CERAMICS INC
LOUHI & KIVELA MASONRY INC
M A MORTENSON CO
MACPHERSON-TOWNE CO
MAERTENS-BRENNY CONSTRUCTION
MARK 1 RESTORATION COMPANY
MARKET & JOHNSON INC
MAVO SYSTEMS INC
MCGOUGH CONSTRUCTION CO INC
MOLIN CONCRETE PRODUCTS
MORTENSON MASONRY INC
NATUS INSTALLATIONS
NEECK CONSTRUCTION INC
NORTHLAND CONCRETE & MASONRY
PARAMOUNT CONCRETE & MAS INC
RESTORATION SYSTEMS INC
RICE LAKE CONSTRUCTION GROUP
RIGHTWAY CAULKING
ROYL MASONRY
SCHLEIS FLOOR COVERING INC
SEAL-TREAT INC
SEBCO INC
SERICE CONSTRUCTION INC
SHEEHY CONSTRUCTION CO
SHOTLEY CONSTRUCTION INC
SMITH-SHARPE FIRE BRICK SUPPLY
STEENBERG - WATRUD CONST INC
STONE CONSTRUCTION INC
STRETAR MASONRY & CONCRETE INC
STRIPE RIGHT INC
SUNRISE SPECIALTY CONTR
TAILORED FOAM INC
THE CAULKERS COMPANY INC
THE JAMAR COMPANY
UNITED REFACTORIES INC
WEISE MASONRY INC
WESTERN WATERPROOFING
WTG TERRAZZO & TILE INC
YAW CONSTRUCTION GROUP INC
YOUNG MASONRY INC
ZACHMAN PRECAST INC
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 OrgYes (1)LoansOrGuaranteesToOtherOrgInd
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 Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
RELATED ORGANIZATIONS TAXABLE AS AN INDIVIDUAL OR SOLE PROPRIETOR:HANSON MASONRY & CONCRETE LLC
RELATED ORGANIZATIONS THAT NO TAX CLASSIFICATION WAS GIVEN FOR:ADVANCED MASONRY RESTORATION ARDAGH GLASS INC. ATOMIC ARCHITECTUAL SHEET METAL BLACKHAWK TILE & STONE INC BUILDING RESTORATION CORP C R MEYER & SONS COMPANY CONSTRUCTION IND OF CENTRAL IL D & D STONE, LLC EAGLE CAULKING ENGELSMA CONSTRUCTION INC GABEL MASONRY CONSTRUCTION INC GAGE BROTHERS CAULKING GOFF MASONRY LLC GUSTAFSON & GOUDGE INC HAMMERLUND'S CHAMPION STEELE HARBOR CITY MASONRY INC HARLAN FALCK & SON INC HARRISON TILE CO INC HAWKEYE FLOORING COMPANY LANGER CONSTR CO LONDON BRICK M C MAGNEY CONST MAVERICK CUTTING & BREAKING METROPOLITAN TILE & MARBLE MIDWESTERN MASONRY INC MOSAICA LLC NEW JERSEY B.A.C. NIKKEL TILE INC NORTHWESTERN MARBLE & GRANITE PELLAND-SWENSON & ASSOC PROJECT RESTORATIONS INC REFRACTORY SERVICE INC RESCH'S TILE INC S & S MASONRY INC. SEEDORFF MASONRY, INC SERVAIS TILE & STONE, INC. SPECIAL SCHOOL DISTRICT #1 SUMMIT CONCRETE & MAS CONST TCR ENTERPRISES DBA J&K MASON TED KENNE CONSTRUCTION TOTAL CONSTRUCTION & EQUIPMENT TWIN CITY TILE & MARBLE CO UNITED MASONRY INC WELLS CONCRETE PRODUCTS CO WISCONSIN MASONS FRINGE FUNDS WITCHER CONSTRUCTION