2015-03-25T10:16:57-07:00 2014-05-31 ANASTASI MOORE & MARTIN PLLC 104 S Division Spokane WA 99202 990 2013-06-01 816009559 Montana Operating Eng Const &Mining Industry Health & Security Trust MONT 5093280300 P O Box 5434 Spokane WA 99205 Harley Huestis Trustee 2015-03-25 true Paul J Anastasi CPA P00395796 5093230272 2013 2016-02-25 16:41:14Z 18662162 false false X N/A X 1959 MT to provide accident, hospital, medical, surgical, disability, dental, vision, lifeinsurance and accidental death and dismemberement benefits 8 7 1 0 0 10605522 12073179 394568 427250 0 11000090 12500429 0 9884244 11873091 0 0 0 313846 351753 10198090 12224844 802000 275585 16364316 18700609 7025741 8430495 9338575 10270114 to provide accident, hospital, medical, surgical, disability, dental, vision, lifeinsurance and accidental death and dismemberement benefits false false provide participants with accident, hospital, medical, surgical, disability, dental, vision, life insuranceand accidental death & dismemberement benefits false false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false true 0 0 false 1 true false false false false false false false false false false false false X 8 7 false true false false false false false true true false false true true true true true true false false false X Zenith American Solutions Inc 2062824100 201 Queen Anne Ave North Seattle WA 98109 X Harley Huestis Trustee 1.00 0.00 X 0 0 0 Al Schellinger Trustee 1.00 0.00 X 0 0 0 Kent Salitros Trustee 1.00 0.00 X 0 0 0 Jeremiah Lemons Trustee 1.00 0.00 X 0 0 0 Steve Gross Trustee 1.00 0.00 X 0 0 0 Mike Johnson Trustee 1.00 0.00 X 0 0 0 Rion Miles Trustee 1.00 0.00 X 0 0 0 Jim Keane Trustee 1.00 0.00 X 0 0 0 0 false false false zenith american solutions inc p obox 54355 spokane WA 98205 third party admin 133329 1 0 employee contribution 787851 787851 employer contribution 11283541 11283541 late charges 1787 1787 12073179 348172 348172 0 0 0 6240811 6161733 79078 79078 79078 0 0 0 0 12500429 12152257 348172 0 0 0 11873091 0 0 0 0 0 0 133329 19950 38575 0 0 45040 61500 0 17421 0 0 0 0 0 21664 0 0 0 14274 0 12224844 0 0 0 1147237 598483 2735616 4511879 0 61553 57734 0 1048941 1319751 0 0 12321 0 0 11358648 12212762 0 0 0 0 16364316 18700609 2481949 3088484 4543792 5342011 7025741 8430495 X 9338575 10270114 9338575 10270114 16364316 18700609 X 275585 -75125 731079 X false true X true false Claims incurred but not reported 1242011 estimated liability for future benefits 4100000 5342011 X 12380264 -75125 -75125 12455389 45040 45040 12500429 11566154 11566154 45040 613650 658690 12224844 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 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 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 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 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 Westmoreland Coal Co C Corporation false MONTANA MATERIALS INC 4685 Mullan Rd Missoula MT 59808 912032426 Ready mix, paving & construction service MT Oldcastle Materials C Corporation false 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 Westmoreland Coal Co C Corporation false 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 false false false false false false false false false false false false false false false false false false true MONTANA OPERATING ENGINEERS - AGC VAC s 80277 Cash BUTTE SCHOOL DISTRICT #1 s 228170 Cash PIPELINE EMPLOYERS TRUST s 87372 Cash ANACONDA SCHOOL DISTRICT s 69079 Cash IUOE LOCAL UNION 49 s 58147 Cash COP CONSTRUCTION LLC s 319035 Cash VEOLIA WATER NORTH AMERICA OPEERATING SE s 126980 Cash FALLS CONSTRUCTION CO s 87601 Cash WESTMORELAND SAVAGE CORPORATION s 118786 Cash MONTANA MATERIALS INC s 200228 Cash PUMCO INC s 200104 Cash SCHELLINGER CONSTRUCTION CO INC s 791457 Cash SLETTEN CONSTRUCTION COMPANY s 172070 Cash WELDTECH SERVICES INC s 105925 Cash WESTERN ENERGY COMPANY s 3147271 Cash WICKENS CONSTRUCTION INC s 205630 Cash JIM GILMAN EXCAVATING s 177495 Cash HOGAN CORPORATION s 59326 Cash WESTMORELAND RESOURCES INC s 1695623 Cash MOUNTAIN WEST HOLDING COMPANY INC s 52354 Cash H L OSTERMILLER s 81634 Cash WESTERN MUNICIPAL CO s 108513 Cash JDM CONSTRUCTION s 81981 Cash SCARSELLA BROTHERS s 126580 Cash