2015-12-18T11:20:07-06:00 2015-03-31 410746749 CLIFTONLARSONALLEN LLP 601 W RIVERSIDE AVE SUITE 700 SPOKANE WA 99201 990 2014-04-01 910589283 NORTHWEST SHEET METAL WORKERS WELFARE FUND NORT 5095340600 1322 NORTH POST SPOKANE WA 99201 BARON DERR CHAIRMAN 5095340600 2015-11-04 1 HARLEY B RECKORD CPA P00060217 5093636300 2015-11-02 2014 2016-04-25 22:37:26Z BARON DERR 1322 NORTH POST SPOKANE WA 99201 160043357 0 X N/A X 1952 WA HEALTH AND WELFARE BENEFITS 10 10 168 10 0 0 0 0 57006900 64754773 2885681 2101016 0 0 59892581 66855789 0 0 58048088 62745809 0 0 0 0 0 1936168 2391173 59984256 65136982 -91675 1718807 62763372 67416161 27571532 31268953 35191840 36147208 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN. 0 0 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 7091 0 1 168 1 0 0 0 0 0 0 0 0 X 10 10 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 WA X DAVID KIMMET 5095340600 1322 N POST ST SPOKANE WA 99201 X BARON W DERR CHAIRMAN 1.00 X X 0 0 0 TIM CARTER SECRETARY 1.00 X X 0 0 0 GREG HAYTER TRUSTEE 1.00 X 0 0 0 JOHN CARTER TRUSTEE 1.00 X 0 0 0 JULIE MULLER-NEFF TRUSTEE 1.00 X 0 0 0 LOREN WARD TRUSTEE 1.00 X 0 0 0 JIM REYNOLDS TRUSTEE 1.00 X 0 0 0 LANCE DEYETTE TRUSTEE 1.00 X 0 0 0 BEN MARCINKIEWICZ TRUSTEE 1.00 X 0 0 0 JOHN MERK TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 CIGNA PO BOX 644546 PITTSURGH PA 15264 PPO NETWORK 1082497 AW REHN AND ASSOCIATES 1322 N POST ST SPOKANE WA 99201 ADMINISTRATION 974856 DELTA DENTAL OF WA PO BOX 75983 SEATTLE WA 98175 DENTAL CLAIMS ADMINISTRATOR 162483 ENVISION PHARMACEUTICAL SERVICES 2181 E AURUORA RD STE 201 TWINSBURG OH 44087 RX CLAIMS ADMINISTRATOR 126648 RAINIER INVESTMENT MANAGEMENT 601 UNION ST STE 2801 SEATTLE WA 98101 INVESTMENT MANAGER 108439 5 EMPLOYER CONTRIBUTIONS 900099 54207246 54207246 SUPP. BENEFIT CONTRIBS 900099 5256889 5256889 PARTICIPANT CONTRIBUTI 900099 5250970 5250970 LIQUIDATED DAMAGES 900099 39668 39668 64754773 1695552 1695552 93593032 93187568 405464 405464 405464 66855789 64754773 0 2101016 62745809 1101504 56243 75151 134088 123650 174100 46822 34183 42016 AFFORDABLE CARE ACT FEE 499936 DOMESTIC PARTNER FEES 41814 ALASKA VACCINE ASSESSME 5798 55868 65136982 1002945 2786243 1565815 5329327 6181551 72842 72842 56358258 56809710 62763372 67416161 124293 377079 27447239 30891874 27571532 31268953 X 0 0 0 0 35191840 36147208 35191840 36147208 62763372 67416161 1718807 -631923 -131516 0 X X 0 1 X 1 0 0 ACCUMULATED ELIGIBILITY CREDITS 11990485 ESTIMATED LIABILITY FOR INCURRED BUT UNREPORTED CLAIMS 9402000 ESTIMATED LIABILITY FOR EXTENDED MEDICAL COVERAGE 6959438 ESTIMATED LIABILITY FOR SEVERANCE BENEFITS 1222564 ESTIMATED LIABILITY FOR RETIREE SUBSIDY 1317387 30891874 X 66089778 -631923 -631923 66721701 134088 134088 66855789 61558259 0 61558259 134088 3444635 3578723 65136982 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN OBTAINED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) ON JUNE 21, 1988 AND THE PLAN SPONSOR BELIEVES THE PLAN, AS AMENDED, CONTINUES TO QUALIFY AND OPERATE AS DESIGNED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND REECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN AS 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 ANY YEARS PRIOR TO 2012. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCRESE IN ACCUMULATED ELIGIBILITY CREDITS 1,746,128. INCREASE IN ESTIMATED LIABILITY FOR CLAIMS IBNR 1,851,000. DECREASE IN ESTIMATED LIABILITY FOR EXTENDED MEDICAL COVERAGE -477,796. DECREASE IN ESTIMATED LIABILITY FOR SEVERANCE BENEFITS -143,042. INCREASE IN ESTIMATED LIABILITY FOR RETIREE SUBSIDY 468,345. FORM 990, PART VI, SECTION A, LINE 3 THE DAY TO DAY OPERATIONS OF THE PLAN ARE MANAGED BY AW REHN & ASSOCIATES FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES AND LEGAL COUNSEL BEFORE SIGNATURE AND FILING FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES ARE ASKED ANNUALLY IN WRITING IF ANY CONFLICTS EXIST. ANY CONFLICTS ARE BROUGHT TO THE BOARD OF TRUSTEES FOR RESOLUTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. A SUMMARY ANNUAL REPORT REQUIRED BY ERISA IS SENT TO THE PARTICIPANTS ANNUALLY. ACCORDING TO THE REGULATIONS OF THE EBSA, PARTICIPANTS CAN REQUEST THE FULL ANNUAL REPORT AND FORM 5500 FROM THE PLAN ADMINISTRATOR. FORM XII, LINE 2C THE OVERSIGHT PROCESS AND METHOD FOR CHOOSING THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS. 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