WASHINGTON-IDAHO OPERATING ENGINEERS: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- WASHINGTON-IDAHO OPERATING ENGINEERS (EIN 91-1350182)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-09
- IRS object ID
- 201513139349303041
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-09T19:06:46-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 WEST RIVERSIDE SUITE 700 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 992010622 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911350182 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON-IDAHO OPERATING ENGINEERS | BusinessNameLine1Txt |
| Business Name Line2 | & EMPLOYERS HEALTH & SECURITY TRUST FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WASH | BusinessNameControlTxt |
| Phone | 5096245365 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 W CATALDO AVE NO 220 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CURT KOEGEN | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 5096245365 | PhoneNum |
| Signature | 2015-11-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HARLEY B RECKORD | PreparerPersonNm |
| PTIN | P00060217 | PTIN |
| Phone | 5093636300 | PhoneNum |
| Preparation | 2015-11-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CURT KOEGEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 W CATALDO AVE NO 220 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,766,063 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| All Affiliates Included | Yes (1) | AllAffiliatesIncludedInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE HEALTH BENEFITS | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,155,020 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,809,540 | CYProgramServiceRevenueAmt |
| PY Investment Income | $80,182 | PYInvestmentIncomeAmt |
| CY Investment Income | $20,759 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $11,235,202 | PYTotalRevenueAmt |
| CY Total Revenue | $12,830,299 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $16,809,730 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $10,945,470 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,140 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,116 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $830,907 | PYOtherExpensesAmt |
| CY Other Expenses | $1,003,068 | CYOtherExpensesAmt |
| PY Total Expenses | $17,646,777 | PYTotalExpensesAmt |
| CY Total Expenses | $11,952,654 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$6,411,575 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $877,645 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,082,169 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,827,186 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,253,706 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,091,963 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,828,463 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,735,223 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | PROVIDE HEALTH BENEFITS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE PLAN PROVIDES HEALTH, PRESCRIPTION DRUG, AND DENTAL BENEFITS FOR PARTICIPANTS AND THEIR DEPENDENTS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DISABILITY, INSURANCE PREMIUMS, AND VISION CLAIMS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAMMY MCGLAUGHLIN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5095345625 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 W CATALDO AVE SUITE 220 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| JAMIE TIBBITS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEN GIBSON | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JERRY STEPHENSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CURT KOEGEN | ||||||
| CHAIRMAN | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JAMES GARRETT | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEREK DONLEY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS MYERS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZENITH AMERICAN SOLUTIONS | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 W CATALDO AVE SUITE 220 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONTRACT ADMINISTRATION SERVICES | ServicesDesc |
| Compensation | $639,376 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 900099 | $10,815,761 | $10,815,761 |
| RETIREE/COBRA PREMIUMS | 900099 | $1,974,100 | $1,974,100 |
| LIQUIDATED DAMAGES & I | 900099 | $10,123 | $10,123 |
| STOP-LOSS REFUND | 900099 | $9,556 | $9,556 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,809,540 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $94,081 | TotalRevenueColumnAmt |
| Exclusion | $94,081 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,862,442 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,935,764 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$73,322 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$73,322 | TotalRevenueColumnAmt |
| Exclusion | -$73,322 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,830,299 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,809,540 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $20,759 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,945,470 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,116 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $583,529 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,603 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,845 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,693 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,957 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,954 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,203 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,353 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| BANK SERVICE FEES | $6,423 |
| PCORI TAX | $6,112 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,952,654 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $328,609 | BOYAmt |
| EOY | $1,743,806 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $764,798 | BOYAmt |
| EOY | $928,661 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $549,254 | BOYAmt |
| EOY | $611,420 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,436 | BOYAmt |
| EOY | $10,912 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,427,072 | BOYAmt |
| EOY | $7,532,387 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,082,169 | BOYAmt |
| EOY | $10,827,186 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,706 | BOYAmt |
| EOY | $360,585 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,176,000 | BOYAmt |
| EOY | $5,731,378 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,253,706 | BOYAmt |
| EOY | $6,091,963 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,828,463 | BOYAmt |
| EOY | $4,735,223 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,828,463 | BOYAmt |
| EOY | $4,735,223 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,082,169 | BOYAmt |
| EOY | $10,827,186 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $877,645 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $29,115 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| CLAIMS INCURRED BUT NOT REPORTED | $2,104,000 |
| ACCUMULATED ELIGIBILITY CREDITS | $3,501,000 |
| TRANSITION REINSURANCE FEES PAYABLE | $126,378 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,731,378 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,859,415 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $29,115 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $29,115 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,830,300 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,830,300 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,523,654 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,571,000 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,571,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,952,654 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,952,654 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUAILIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERENAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED AN EXEMPTION LETTER ON MARCH 8, 1989, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATED THAT THE TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN ADMINISTRATOR BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH THE APPLICABLE PROVISIONS 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 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 2011. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DECREASE IN ACCUMULATED ELIGIBILITY CREDITS 975,000. DECREASE IN INCURRED BUT NOT REPORTED CLAIMS 596,000. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | LINE 11A EXPLANATION - THE 990 IS PROVIDED TO AND REVIEWED BY MANAGEMENT PRIOR TO FILING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS AND POLICIES ARE NOT MADE AVAILABLE TO THE PUBLIC |
| FORM 990, PART XII, LINE 2C: | THE OVERSIGHT PROCESS AND METHOD OF SELECTING THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (165 entries)
| A & B ASPHALT INC |
| A-1 CRANE SERVICE INC |
| ACME CONCRETE PAVING INC |
| ADAMS & SMITH INC |
| ADVANCED AMERICAN CONSTRUCTION INC |
| ADVANTAGE DIRT CONTRACTORS INC |
| APPLIED GEOTHECNICAL ENGINEERING & CONSTRUCTION INC |
| ALASKA CONTINENTAL PIPELINE |
| ALL DOORS INC |
| AMERICAN ELECTRIC INC |
| AMERICAN IRONWORKS & ERECTORS INC |
| ANTIGO CONSTRUCTION INC |
| APOLLO INC |
| ARRINGTON CONST CO |
| AZTECH ELECTRIC INC |
| BABCOCK & WILCOX CONSTRUCTION CO |
| BABCOCK WILCOX SHAW REMEDIATION LLC |
| BARNHART CRANE & RIGGING CO |
| BASELINE CONTRACTORS INC |
| BECHTEL NATIONAL INC |
| BENTZ FENCE CO INC |
| BLOODMARSH LLC DBA MAC INDUSTRIES |
| BLUE STAR ENTERPRISES NW INC |
| BOART LONGYEAR COMPANY |
| BOUTEN CONSTRUCTION CO |
| BRADEN & NELSON INC |
| BRUNDAGE-BONE INC |
| CAMERON-REILLY LLC |
| CAMPBELL CRANE INC NESS & |
| CARPENTER DRILLING |
| CASCADE DRILLING INC |
| CASCADE TOWER-RIGGING |
| CCI TRANSPORT & CRANE |
| CENTRAL PRE-MIX |
| CENTRAL PREMIX CONC-S&G |
| CENTRAL PREMIX-CDA AC 114864 |
| CENTRAL PRE-MIX-KEN |
| CHINOOK WINDS CONSTRUCTION LLC |
| CHRISTENSON ELECTRIC INC |
| CLAUSS CONSTRUCTION |
| COLUMBIA CRANE |
| COLVICO INC |
| CONTRACTORS EQUIPMENT MAINTENANCE CO INC |
| DBE ELECTRIC INC |
| DONALD B MURPHY CONTRACTORS INC |
| DEBCO CONST |
| DEGERSTROM VENTURES |
| DELHUR INDUSTRIES INC |
| DEPATCO INC |
| DGR GRANT CONSTRUCTION INC |
| DIX |
| DMI DRILLING |
| DUNCAN CRANE SERVICES INC |
| DYK PRESTRESSED TANKS INC |
| EAGLE ROCK TIMBER INC |
| ENVIROCON |
| FEDERAL ENGINEERS-CONSTRUCTORS INC |
| FLUOR FEDERAL SVCS NWS INC |
| FORD CRANE INC |
| FORSLUND CONSTRUCTION INC |
| FOWLER GENERAL CONSTRUCTION INC |
| FRANK COLUCCIO CONSTRUCTION CO |
| FRANK GURNEY INC |
| GARCO CONSTRUCTION |
| GARNER CONSTRUCTION INC |
| GARY MERLINO CONSTRUCTION CO INC |
| GEORGE A GRANT INC |
| GIDDINGS CONST CO |
| GLOBAL DIVING & SALVAGE INC |
| GOEBEL ROBERT B GENERAL CONTRACTOR INC |
| GONZALES BORING-TUNNELING INC |
| GOODFELLOW BROS INC |
| GOODMAN & MEHLENBACHER ENTERPRISES INC |
| GREAT BASIN ENVIRONMENTAL INC |
| GREENE CONCRETE CUTTING INC |
| HAENER BROS |
| HITE CRANERIGGING |
| HOFFMAN STRUCTURES INC |
| ICON MATERIALS DBA CPM DEVELOPMENT CORP |
| IDAHO CONSTRUCTION CO |
| INDUSTRIAL CONSTRUCTORS INC |
| INFRASOURCE CONSTRUCTION LLC |
| INLAND ASPHALT CO |
| INLAND CRANE INC |
| INTERMECH INC - ATLAS |
| INTERSTATE CONCRETE & ASPHALT |
| IUOE LOCAL 370 |
| J H KELLY |
| THE JAMAR COMPANY |
| JENSEN DRILLING |
| K L B CONSTRUCTION INC |
| KEYWEST RETAINING SYSTEMS |
| KIEWIT INFRASTRUCTURE |
| KIEWIT WESTERN CO |
| KINION EXCAVATION INC |
| KY-RY CONSTRUCTION |
| L AND L MECHANICAL INC |
| LAMPSON INTERNATIONAL LLC |
| LANCASTER TRENCHING INC |
| LOY CLARK PIPELINE COMPANY INC |
| MAHAFFEY ENTERPRISES |
| MALCOLM DRILLING CO INC |
| MAMMOET USA NORTH INC |
| MAX J KUNEY CO |
| MCKINSTRY COMPANY LLC |
| MD CONSTRUCTION |
| MIDWEST STEEL INC |
| MING SURVERORS INC |
| MJM GRAND INC |
| MOTIVE POWER INC |
| MOWATT CONSTRUCTION COMPANY |
| MRM CONSTRUCTION INC |
| MURPHY BROS A DIVISION OF SHAMROCK PAVING |
| NA DEGERSTROM INC |
| NORTH SKY COMMUNICATIONS INC |
| NORTH STAR ENTERPRISES INC |
| NORTH WIND SERVICES |
| NORTH WIND INC |
| NORTHWEST BORING INC |
| NORTHWEST CASCADE INC |
| NORTHWEST FENCE CO INC |
| NORTHWEST LINE BUILDERS LLC |
| NORTHWEST LINING & GEOTEXTILE |
| OLSEN BEAL ASSOCIATES |
| OMA CONSTRUCTION INC |
| O'NEILL ELECTRIC INC |
| PACIFIC PILE & MARINE |
| PARSONS RCI INC |
| PATTERSON LANDSCAPE LLC |
| PHENIX OF IDAHO INC |
| PHOENIX ENTERPRISES NW LLC |
| PILCHUCK CONTRACTORS INC |
| POCATELLO ROOFING |
| POE ASPH PAVING INC |
| RANDOLPH CONSTRUCTION SERVICES INC |
| RDF BUILDERS CO |
| RHODES CRANE & RIGGING INC |
| ROCKFORD CORPORATION |
| S M STOLLER CORP |
| SCARSELLA BROS INC |
| SCHEFFLER NORTHWEST INC |
| SCHREIBER CORPORATION |
| SHAMROCK MANUFACTURING INC |
| SHAMROCK PAVING |
| SNELL CRANE SERVICES INC |
| SNELSON COMPANIES INC |
| STILLWATER LLC |
| SUNROC CONST CO INC |
| TBH & ASSOCIATES LLC |
| THE ERECTION COMPANY |
| TOTAL SITE SERVICES LLC |
| TRI STATE CONST CO INC |
| TRIAD MECHANICAL INC |
| TRUCK CRANE SERVICE CO INC LLC |
| UNIVERSITY MECHANICAL CONTRACTORS INC |
| VALLEY READY MIX |
| W W CLYDE & COMPANY |
| WATTS CONST CO |
| WEST COMPANY INC |
| WESTERN CONSTRUCTION INC |
| WESTERN PAVEMENT SOLUTIONS |
| WHITE CONSTRUCTION |
| WM DICKSON CO |
| ZANETTI BROS INC |
| APOLLO SHEET METAL |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |