2014-05-06T08:14:40-07:00 2013-06-30 ANASTASI MOORE & MARTIN PLLC 104 S Division Spokane WA 99202 990 2012-07-01 916068079 Northwest Ironworkers Health & Security Trust NORT 2064417574 P O Box 34203 Seattle WA 98124 Scott Dahlgren 2014-05-06 true Paul J Anastasi CPA P00395796 5093230272 2012 2015-11-30 17:44:51Z 114081053 false false X N/A X 1966 WA Health benefits for participants 16 16 62 0 0 28075570 29535198 1418492 3106147 0 29494062 32641345 0 29322137 32053700 7963 0 0 0 2515913 2549033 31846013 34602733 -2351951 -1961388 44240393 49429059 17821216 28545554 26419177 20883505 To provide health and welfare benefits to eligible participants of the plan. false false To provide health and welfare benefits to eligible participants of the plan. false false false false false false false false false false true true 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 true true false false false 1365 0 false 62 true false false false false false false false false false false false false X 16 16 false true false false false false false true false false false false true true true true true false false false Welfare Pension Admin Servic 2064417574 2815 Second Avenue Seattle WA 98121 X Raymond Tanner 1.00 0.00 X 0 0 0 Steve Pendergrass 1.00 0.00 X 0 0 0 Donnie Patterson 1.00 0.00 X 0 0 0 paul M Carr 1.00 0.00 X 0 0 0 kevin Jensen 1.00 0.00 X 0 0 0 jeff Glockner 1.00 0.00 X 0 0 0 joe bowers 1.00 0.00 X 0 0 0 Ron Piksa 1.00 0.00 X X 0 0 0 Rex D Smith 1.00 0.00 X 0 0 0 Steven LaRue 1.00 0.00 X 0 0 0 Jeff Ilenstine 1.00 0.00 X 0 0 0 Dave Harrison 1.00 0.00 X 0 0 0 Allan Harding 1.00 0.00 X 0 0 0 Dick DeVries 1.00 0.00 X 0 0 0 Ken Carr 1.00 0.00 X 0 0 0 Scott Dahlgren 1.00 0.00 X X 0 0 0 0 false false false Welfare and Pension Administration Services 2815 2nd Avenue 300 seattle WA 98124 admin and claim proc 795823 The Segal Company 100 Montgomery Street San Francisco CA 94104 actuary 140286 Premera Bluecross 7001 220st SW Bldg 1 mountlake terrace WA 98043 claim processing 602557 Innovative Care Management Inc 15 82nd Dr 180 Gladstone OR 97027 Medical Management 273825 Envision pharmaceutical Services 2181 East Aurora Rd Suite 201 Twinsburg OH 44087 claim processing 133676 5 0 participants contribution 525100 5415536 5415536 Liquidated Damages 525100 65128 65128 Formulary Rebate 525100 employers contributions 525100 24054534 24054534 Cobra Reimbursement 525100 29535198 885644 885644 0 0 0 83660211 81436748 2960 2223463 -2960 2220503 2220503 0 0 0 0 32641345 31755701 885644 0 0 0 32053700 0 0 0 0 0 0 245544 77710 55913 0 0 98281 140286 0 64687 0 0 0 27419 0 8706 0 0 0 39217 Postage and Shipping 56046 drug test program expense 138617 case management fees 289263 claims processing fees 1225154 82190 34602733 0 0 0 440309 675401 1181196 734941 0 274084 335580 0 2094365 2475282 0 0 20633 20633 8505 14872 8505 38999794 36471741 1215140 8706976 0 0 0 44240393 49429059 10268856 11718158 7552360 16827396 17821216 28545554 X 26419177 20883505 26419177 20883505 44240393 49429059 X -1961388 -1815284 -1759000 X false true X true false 8505 8505 8505 8706976 Obligation under security lending agreem 9406396 Estimated Accumulated eligibility credit 7421000 16827396 X 30727780 -1815284 -1815284 32543064 98281 98281 32641345 33534519 33534519 98281 969933 1068214 34602733 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S obligations payable at June 30, 2012 $-4981109 obligations payable at June 30, 2013 $5951042 Part X Part X : FIN48 Footnote 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 June 30, 2013 and 2012, 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 periods in progress. the plan administrator believes it is no longer subject to income tax examinations for years prior to 2009. Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases obligations payable at June 30, 2013 = -$12810000 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases obligations payable at June 30, 2012 = $11051000 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available No documents available to the public. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The plan's third party administrator sends an annual questionnaire to each trustee regarding conflicts of interest. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process No review was or will be conducted. Form 990, Part VI, Line 3 Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company The day to day operations of the trust were contracted out to a professional administration company, but the board of trustees retain ultimate responsibility for the operations of the trust. See Attached Statement PO Box 34203 Seattle WA 98124 WA N/A true See Attached Statement PO Box 34203 Seattle WA 98124 WA N/A false false See Attached Statement PO Box 34203 Seattle WA 98124 WA N/A false false false false false false false false false false false false false false false false false false false true