MONTANA OPERATING ENGINEERS CONSTRUCTION & MINING INDUSTRY HEA: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MONTANA OPERATING ENGINEERS CONSTRUCTION & MINING INDUSTRY HEA (EIN 81-6009559)
- Tax period
- 2013-06-01 to 2014-05-31
- Filed
- 2015-03-25
- IRS object ID
- 201520849349300622
- 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 | 2015-03-25T10:16:57-07:00 | ReturnTs |
| Tax Period End | 2014-05-31 | 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 | 2013-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 816009559 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Montana Operating Eng Const &Mining | BusinessNameLine1 |
| Business Name Line2 | Industry Health & Security Trust | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MONT | BusinessNameControlTxt |
| Phone | 5093280300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O Box 5434 | AddressLine1 |
| City | Spokane | City |
| State | WA | State |
| ZIP Code | 99205 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Harley Huestis | PersonNm |
| Person Title | Trustee | PersonTitleTxt |
| Signature | 2015-03-25 | 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 | $18,662,162 | 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 | 1959 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | to provide accident, hospital, medical, surgical, disability, dental, vision, lifeinsurance and accidental death and dismemberement benefits | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,605,522 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,073,179 | CYProgramServiceRevenueAmt |
| PY Investment Income | $394,568 | PYInvestmentIncomeAmt |
| CY Investment Income | $427,250 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $11,000,090 | PYTotalRevenueAmt |
| CY Total Revenue | $12,500,429 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $9,884,244 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $11,873,091 | 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 | $313,846 | PYOtherExpensesAmt |
| CY Other Expenses | $351,753 | CYOtherExpensesAmt |
| PY Total Expenses | $10,198,090 | PYTotalExpensesAmt |
| CY Total Expenses | $12,224,844 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $802,000 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $275,585 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,364,316 | TotalAssetsBOYAmt |
| Total Assets EOY | $18,700,609 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,025,741 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,430,495 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,338,575 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,270,114 | NetAssetsOrFundBalancesEOYAmt |
| Mission | to provide accident, hospital, medical, surgical, disability, dental, vision, lifeinsurance and accidental death and dismemberement benefits | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | provide participants with accident, hospital, medical, surgical, disability, dental, vision, life insuranceand accidental death & dismemberement benefits | 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 | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | 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 | 2062824100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 Queen Anne Ave North | AddressLine1 |
| City | Seattle | City |
| State | WA | State |
| ZIP Code | 98109 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 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 |
|---|---|---|---|---|---|---|
| Harley Huestis | ||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Al Schellinger | ||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Kent Salitros | ||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Jeremiah Lemons | ||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Steve Gross | ||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Mike Johnson | ||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Rion Miles | ||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 |
| Jim Keane | ||||||
| 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 | p obox 54355 | AddressLine1 |
| City | spokane | City |
| State | WA | State |
| ZIP Code | 98205 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | third party admin | ServicesDesc |
| Compensation | $133,329 | 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 |
|---|---|---|
| employee contribution | $787,851 | $787,851 |
| employer contribution | $11,283,541 | $11,283,541 |
| late charges | $1,787 | $1,787 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,073,179 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $348,172 | TotalRevenueColumnAmt |
| Exclusion | $348,172 | 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 | $6,240,811 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,161,733 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $79,078 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $79,078 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $79,078 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,500,429 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,152,257 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $348,172 | 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 | $11,873,091 | 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 | $133,329 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,950 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,575 | 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 | $45,040 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,500 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,421 | 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 | $0 | 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 | $21,664 | 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 | $14,274 | TotalAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,224,844 | 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 | $1,147,237 | BOYAmt |
| EOY | $598,483 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,735,616 | BOYAmt |
| EOY | $4,511,879 | 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 | $61,553 | BOYAmt |
| EOY | $57,734 | 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) |
|---|---|---|
| BOY | $1,048,941 | BOYAmt |
| EOY | $1,319,751 | 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 | $12,321 | BOYAmt |
| EOY | $0 | 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 | $11,358,648 | BOYAmt |
| EOY | $12,212,762 | 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) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,364,316 | BOYAmt |
| EOY | $18,700,609 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,481,949 | BOYAmt |
| EOY | $3,088,484 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,543,792 | BOYAmt |
| EOY | $5,342,011 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,025,741 | BOYAmt |
| EOY | $8,430,495 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,338,575 | BOYAmt |
| EOY | $10,270,114 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,338,575 | BOYAmt |
| EOY | $10,270,114 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,364,316 | BOYAmt |
| EOY | $18,700,609 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $275,585 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$75,125 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $731,079 | OtherChangesInNetAssetsAmt |
| 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 | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Claims incurred but not reported | $1,242,011 |
| estimated liability for future benefits | $4,100,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,342,011 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,380,264 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$75,125 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$75,125 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,455,389 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $45,040 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $45,040 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,500,429 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,566,154 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $11,566,154 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $45,040 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $613,650 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $658,690 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,224,844 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X : FIN48 Footnote | The Trust established under the Plan to hold the Plan's assets is intended to qualify pursuant to Section 501(c)(9) of the Internal Revenue Code (IRC), and accordingly, the Plan's net investment income is exempt from income taxes. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service (IRS) in February 1962. The administrator and counsel believe that the Plan, as amended, continues to qualify and to operate in accordance with applicable provisions 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 May 31, 2014 and 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress. The Plan administrator believes it is no longer subject to income tax examinations for years prior to 2010. |
| Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | CY benefit obligation $3967123 PY benefit obligation $-3353473 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company | the day to day operations of the plan are managed by zenith american solutions, inc. a third party administrator |
| Form 990, Part VI, Line 11b: Form 990 Review Process | copy is sent to chairman prior to filing. return is reviewed, then presented at next board meeting. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | the conflict of interest policy requires the trust office to distribute a post-interest questionnaire to fiduciaries of the plan in conjunction with the annual audit. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | governing docs, policies and financial statements are available upon reques via mail or phone (509)328-0300. |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | Change in accumulated eligibility credit = -$700000 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Transfers from Montana Operating Engineers Vacation Plan = $1431079 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 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 |
|---|---|---|---|---|---|---|---|---|---|
| MONTANA OPERATING ENGINEERS - AGC VAC | |||||||||
| p o box 5434 | spokane | WA | 99205 | 816034697 | provides A vacation saving benefits for | MT | 501(c) 9 | N/A | false |
| BUTTE SCHOOL DISTRICT #1 | |||||||||
| 111 N Montana | Butte | MT | 59701 | 816000956 | School-Education | MT | 501 (c) 3 | N/A | false |
| PIPELINE EMPLOYERS TRUST | |||||||||
| 1125 17th Street NW | Washington DC | DC | 20036 | DC | N/A | false | |||
| ANACONDA SCHOOL DISTRICT | |||||||||
| 1410 West Park Avenue | Anaconda | MT | 59711 | MT | N/A | false | |||
| IUOE LOCAL UNION 49 | |||||||||
| 2829 Anthony Lane South | Minneapolis | MN | 55418 | MN | N/A | false | |||
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 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 |
| VEOLIA WATER NORTH AMERICA OPEERATING SE | |||||||||
| 101 W Washington St Ste 1400 E | Indianaplis | IN | 46204 | 330266015 | Wastewater Treatment | IN | N/A | false | false |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (18 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 |
|---|---|---|---|---|---|---|---|---|---|---|
| FALLS CONSTRUCTION CO | ||||||||||
| 1001 River Dr N | Great Falls | MT | 59401 | 810222785 | General Construction | MT | N/A | S Corporation | false | |
| WESTMORELAND SAVAGE CORPORATION | ||||||||||
| 33804 Country Rd 107 | Savage | MT | 59262 | 841575204 | Coal Mining | MT | C Corporation | false | Westmoreland Coal Co | |
| MONTANA MATERIALS INC | ||||||||||
| 4685 Mullan Rd | Missoula | MT | 59808 | 912032426 | Ready mix, paving & construction service | MT | C Corporation | false | Oldcastle Materials | |
| PUMCO INC | ||||||||||
| 13350 US Highway 93 S | Lolo | MT | 59847 | 810468316 | Road Construction | MT | N/A | S Corporation | false | |
| SCHELLINGER CONSTRUCTION CO INC | ||||||||||
| 4405 Whitefish Stage Rd | Whitefish | MT | 59937 | 810264312 | Highway Construction | MT | N/A | S Corporation | false | |
| SLETTEN CONSTRUCTION COMPANY | ||||||||||
| 4801 River Dr N | Great Falls | MT | 59405 | 810221129 | General Contracting | MT | N/A | S Corporation | false | |
| STRONGS CRANE SERVICE INC | ||||||||||
| 5610 Interstate Ave | Billings | MT | 59101 | 810351321 | Crane Service | MT | N/A | C Corporation | false | |
| WELDTECH SERVICES INC | ||||||||||
| 3839 Duck Club Road | Billings | MT | 59105 | 810435473 | General Contractor | MT | N/A | S Corporation | false | |
| WESTERN ENERGY COMPANY | ||||||||||
| 138 Rosebud Creek Rd | Colstrip | MT | 59323 | 810299780 | Coal Mining | MT | C Corporation | false | Westmoreland Coal Co | |
| WICKENS CONSTRUCTION INC | ||||||||||
| 804 H St | Lewistown | MT | 59457 | 810419276 | Highway & Street Construction | MT | N/A | C Corporation | false | |
| JIM GILMAN EXCAVATING | ||||||||||
| 3099 Grand Ave | Butte | MT | 59701 | MT | N/A | false | ||||
| HOGAN CORPORATION | ||||||||||
| 520 Bus Hub Dr | Belgrade | MT | 59714 | MT | N/A | false | ||||
| WESTMORELAND RESOURCES INC | ||||||||||
| 100 Sarpy Creek Rd | Hardin | MT | 59034 | WA | N/A | false | ||||
| MOUNTAIN WEST HOLDING COMPANY INC | ||||||||||
| 8404 Elway Dr | Missoula | MT | 59808 | MT | N/A | false | ||||
| H L OSTERMILLER | ||||||||||
| 2847 Bitterroot Dr | Billings | MT | 59105 | MT | N/A | false | ||||
| WESTERN MUNICIPAL CO | ||||||||||
| 5855 Elysian Rd | Billings | MT | 59101 | MT | N/A | false | ||||
| JDM CONSTRUCTION | ||||||||||
| 353 Shelter Valley Drive | Kalispell | MT | 59901 | MT | N/A | false | ||||
| SCARSELLA BROTHERS | ||||||||||
| 8404 South 196th Street | Kent | WA | 98031 | WA | 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 (24 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| MONTANA OPERATING ENGINEERS - AGC VAC | ||
| s | $80,277 | Cash |
| BUTTE SCHOOL DISTRICT #1 | ||
| s | $228,170 | Cash |
| PIPELINE EMPLOYERS TRUST | ||
| s | $87,372 | Cash |
| ANACONDA SCHOOL DISTRICT | ||
| s | $69,079 | Cash |
| IUOE LOCAL UNION 49 | ||
| s | $58,147 | Cash |
| COP CONSTRUCTION LLC | ||
| s | $319,035 | Cash |
| VEOLIA WATER NORTH AMERICA OPEERATING SE | ||
| s | $126,980 | Cash |
| FALLS CONSTRUCTION CO | ||
| s | $87,601 | Cash |
| WESTMORELAND SAVAGE CORPORATION | ||
| s | $118,786 | Cash |
| MONTANA MATERIALS INC | ||
| s | $200,228 | Cash |
| PUMCO INC | ||
| s | $200,104 | Cash |
| SCHELLINGER CONSTRUCTION CO INC | ||
| s | $791,457 | Cash |
| SLETTEN CONSTRUCTION COMPANY | ||
| s | $172,070 | Cash |
| WELDTECH SERVICES INC | ||
| s | $105,925 | Cash |
| WESTERN ENERGY COMPANY | ||
| s | $3,147,271 | Cash |
| WICKENS CONSTRUCTION INC | ||
| s | $205,630 | Cash |
| JIM GILMAN EXCAVATING | ||
| s | $177,495 | Cash |
| HOGAN CORPORATION | ||
| s | $59,326 | Cash |
| WESTMORELAND RESOURCES INC | ||
| s | $1,695,623 | Cash |
| MOUNTAIN WEST HOLDING COMPANY INC | ||
| s | $52,354 | Cash |
| H L OSTERMILLER | ||
| s | $81,634 | Cash |
| WESTERN MUNICIPAL CO | ||
| s | $108,513 | Cash |
| JDM CONSTRUCTION | ||
| s | $81,981 | Cash |
| SCARSELLA BROTHERS | ||
| s | $126,580 | Cash |