2015-10-27T16:36:16-05:00 2014-12-31 450250958 EIDE BAILLY LLP 5299 DTC BLVD STE 1000 GREENWOOD VILLAGE CO 80111 990 2014-01-01 742301528 FLATIRON CONSTRUCTION CORP EMPLOYEE HEALTH BENEFIT TRUST FLAT 3034854050 385 INTERLOCKEN CRESCENT NO 900 BROOMFIELD CO 80021 MELODY PICKETT VP/SECRETARY 3034854050 2015-10-27 1 KYLE FRITCH CPA P01313374 3037705700 2015-10-27 2014 2016-02-25 16:41:14Z X MELODY PICKETT 385 INTERLOCKEN CRESCENT NO 900 BROOMFIELD CO 80021 5287683 0 X N/A X 1982 CO VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCATION PROVIDING BENEFITS TO MEMBERS. 3 2 0 2 0 0 0 0 8351654 5287683 0 0 0 0 8351654 5287683 0 0 5703135 5151097 48204 57684 0 0 0 1171537 1205404 6922876 6414185 1428778 -1126502 3634590 4968828 666028 3126768 2968562 1842060 NONE 0 0 THE PLAN WAS ESTABLISHED JULY 1, 1982 FOR THE PURPOSE OF PROVIDING MEDICAL AND CERTAIN OTHER BENEFITS FOR ITS PARTICIPANTS. THE PLAN IS A VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION (VEBA) AND IS SUBJECT TO THE PROVISION OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA). WITH CERTAIN LIMITATIONS, PARTICIPATION IN THE PLAN IS AVAILABLE TO SUBSTANTIALLY ALL REGULAR FULL-TIME NON-UNION EMPLOYEES OF THE PARTICIPATING EMPLOYERS AND THEIR DEPENDENTS. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 X CHRISTINE DENIO 7204948040 385 INTERLOCKEN CRESCENT STE 900 BROOMFIELD CO 80021 MELODY PICKETT VICE PRESIDENT/SECRETARY 5.00 X X 0 0 0 PAUL CRANDALL TREASURY MANAGER 5.00 X 0 0 0 CHRISTINE DENIO HR SERVICES DIRECTOR 30.00 X 57684 0 0 57684 0 0 0 0 0 0 CIGNA ONE LIBERTY PLACE PHILADELPHIA PA 19192 3RD PARTY ADMINISTRATIVE FEES 311488 1 HEALTH & WELLFARE BENE 525100 5287683 5287683 5287683 5287683 5287683 0 0 5151097 57684 497306 15997 PREMIUM WITHDRAWALS 692101 6414185 1904864 2040392 26017 26017 1517709 2716419 186000 186000 3634590 4968828 666028 3126768 666028 3126768 X 0 0 0 0 2968562 1842060 2968562 1842060 3634590 4968828 -1126502 0 X 0 1 X 1 0 0 X 5287683 0 5287683 0 5287683 6414185 0 6414185 0 6414185 PART X, LINE 2: THE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED NOVEMBER 15, 1988, THAT THE PLAN AND RELATED TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). SUBSEQUENT TO THIS ISSUANCE OF THE DETERMINATION LETTER, THE PLAN WAS AMENDED. HOWEVER, THE COMPANY AND PLAN MANAGMENT BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC, AND THE PLAN AND RELATED TRUST CONTINUE TO BE TAX-EXEMPT. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE PLAN'S FINANCIAL STATEMENTS. 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 IT HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. 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 EXAMINIATIONS FOR YEARS PRIOR TO 2011. NORTH AMERICA 0 0 PROGRAM SERVICES WITHHOLDING OF COMPENSATION TO COVER HEALTH BENEFIT PREMIUMS 377400 0 0 0 0 0 0 377400 0 377400 0 0 0 0 0 0 PART I, LINE 3: ACCRUAL BASIS OF ACCOUNTING FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED ANNUALLY BY THE PLAN'S GOVERNING BODY PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION C, LINE 19 FLATIRON CONSTRUCTION CORP. EMPLOYEE HEALTH BENEFIT PLAN MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FLATIRON CONSTRUCTION CORP 10090 I-25 FRONTAGE ROAD LONGMONT CO 80504 043147491 TRANSPORTATION CONSTRUCTION AND CIVIL ENGINEERING CO N/A C 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0