2014-02-28T15:23:30-08:00 2013-05-31 ANASTASI MOORE & MARTIN PLLC 104 S Division Spokane WA 99202 990 2012-06-01 816009559 Montana Operating Eng Const &Mining Industry Health & Security Trust MONT 5093280300 P O Box 5434 Spokane WA 99205 John L Hansen Jr 2014-02-28 true Paul J Anastasi CPA P00395796 5093230272 2012 2015-11-30 17:44:51Z 15853389 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 10650695 10605522 266012 394568 0 10916707 11000090 0 9468847 9884244 1521 0 0 0 310246 313846 9780614 10198090 1136093 802000 15829600 16364316 7430749 7025741 8398851 9338575 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 jim keane 1.00 0.00 X 0 0 0 craig davis 1.00 0.00 X 0 0 0 earl salley 1.00 0.00 X 0 0 0 chuck cashell 1.00 0.00 X 0 0 0 dennis Mcpherson 1.00 0.00 X 0 0 0 terry sprenger 1.00 0.00 X 0 0 0 Al Schellinger 1.00 0.00 X 0 0 0 John L Hansen Jr 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 119898 1 0 late charges 776 776 employer contribution 9776032 9776032 employee contribution 828714 828714 10605522 377345 377345 0 0 0 4870522 4853299 17223 17223 17223 0 0 0 0 11000090 10622745 377345 0 0 0 9884244 0 0 0 0 0 0 119898 17700 26619 0 0 42427 68000 0 9670 0 0 0 0 0 17211 0 0 0 12321 0 10198090 0 0 0 892192 1147237 2643709 2735616 0 451985 61553 0 796175 1048941 0 0 12321 0 11045539 11358648 0 0 0 0 15829600 16364316 2574777 2481949 4855972 4543792 7430749 7025741 X 8398851 9338575 8398851 9338575 15829600 16364316 X 802000 -62276 200000 X false true X true false estimated liability for future benefits 3400000 Claims incurred but not reported 1143792 4543792 X 10895387 -62276 -62276 10957663 42427 42427 11000090 10588358 10588358 42427 -432695 -390268 10198090 Part X 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, 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 period 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 Increases Change in accum eligibility = $200000 Form 990, Part VI, Line 19 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. Form 990, Part VI, Line 12c 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 11b 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 3 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 Pipeline Employers Trust 1125 17th Street NW Washington DC DC 20036 DC N/A false BUTTE SCHOOL DISTRICT #1 111 N Montana Butte MT 59701 816000956 School-Education MT 501 (c) 3 N/A false 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 VEOLIA WATER NORTH AMERICA OPEERATING SE 101 W Washington St Ste 1400 E Indianaplis IN 46204 330266015 Wastewater Treatment IN N/A false false COP CONSTRUCTION LLC PO Box 20913 Billings MT 59104 470897586 General Contractor MT N/A false false Western Municipal Co 5855 Elysian Rd Billings MT 59101 MT N/A false H L Ostermiller 2847 Bitterroot Dr Billings MT 59105 MT N/A false Mountain West Holding Company Inc 8404 Elway Dr Missoula MT 59808 MT N/A false Westmoreland Resources Inc 100 Sarpy Creek Rd Hardin MT 59034 WA N/A false JH Kelly LLC 821 3rd Ave Longview WA 98632 WA N/A false Hogan Corporation 520 Bus Hub Dr Belgrade MT 59714 MT N/A false Jim Gilman Excavating 3099 Grand Ave Butte MT 59701 MT N/A false WICKENS CONSTRUCTION INC 804 H St Lewistown MT 59457 810419276 Highway & Street Construction MT N/A C Corporation false WESTERN ENERGY COMPANY 138 Rosebud Creek Rd Colstrip MT 59323 810299780 Coal Mining MT Westmoreland Coal Co C Corporation false WELDTECH SERVICES INC 3839 Duck Club Road Billings MT 59105 810435473 General Contractor 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 SLETTON CONSTRUCTION COMPANY 4801 River Dr N Great Falls MT 59405 810221129 General Contracting 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 PUMCO INC 13350 US Highway 93 S Lolo MT 59847 810468316 Road Construction MT N/A S Corporation false OFTEDAL CONSTRUCTION INC 434 Montana 59 Miles city MT 59301 810307943 Heavy Construction company MT N/A S Corporation false M A MORTENSON COMPANY 700 Meadow Ln N Minneapolis MN 55422 410740923 Construction Contractor MN M A Mortenson Compan C Corporation false MONTANA MATERIALS INC 4685 Mullan Rd Missoula MT 59808 912032426 Ready mix, paving & construction service MT Oldcastle Materials C Corporation false WESTMORELAND SAVAGE CORPORATION 33804 Country Rd 107 Savage MT 59262 841575204 Coal Mining MT Westmoreland Coal Co C Corporation false L G CONSTRUCTORS INC 1500 International Drive Spartanburg SC 29304 522418930 Construction DE CH2M Hill Companies C Corporation false FALLS CONSTRUCTION CO 1001 River Dr N Great Falls MT 59401 810222785 General Construction MT N/A S Corporation false false false false false false false false false false false false false false false false false false false true Western Municipal Co s 144733 Cash H L Ostermiller s 85490 Cash Mountain West Holding Company Inc s 57331 Cash Westmoreland Resources Inc s 887334 Cash JH Kelly LLC s 79570 Cash Hogan Corporation s 50045 Cash Jim Gilman Excavating s 198513 Cash WICKENS CONSTRUCTION INC s 259124 Cash WESTERN ENERGY COMPANY s 3438245 Cash WELDTECH SERVICES INC s 180449 Cash STRONGS CRANE SERVICE INC s 122247 Cash SLETTON CONSTRUCTION COMPANY s 179493 Cash SCHELLINGER CONSTRUCTION CO INC s 907320 cash PUMCO INC s 259881 Cash OFTEDAL CONSTRUCTION INC s 52756 Cash M A MORTENSON COMPANY s 275059 Cash MONTANA MATERIALS INC s 178075 Cash WESTMORELAND SAVAGE CORPORATION s 141553 Cash L G CONSTRUCTORS INC s 86217 Cash FALLS CONSTRUCTION CO s 125568 Cash VEOLIA WATER NORTH AMERICA OPEERATING SE s 128238 Cash COP CONSTRUCTION LLC s 317708 Cash Pipeline Employers Trust s 93799 Cash BUTTE SCHOOL DISTRICT #1 s 275269 Cash Montana operating engineers - AGC Vac s 141818 Cash