Washington Bakers Trust: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: Washington Bakers Trust (EIN 91-6029112)
Tax period: 2012-06-01 to 2013-05-31
Filed: 2014-04-12
IRS object ID: 201431029349300118
Schema version: 2012v2.0
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
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-04-12T11:18:49-07:00	Timestamp
Tax Period End Date	2013-05-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ANASTASI MOORE & MARTIN PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2012-06-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	916029112	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Washington Bakers Trust	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WASH	NameControl
Phone	2062824100	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	201 Queen Anne Avenue North	AddressLine1
City	Seattle	City
State	WA	State
ZIP Code	98109	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Jerry D'Ambrosio	Name
Title	Chairman	Title
Date Signed	2014-04-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Paul J Anastasi CPA	Name
PTIN	P00395796	PTIN
Phone	5093230272	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	13041961	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1953	YearFormation
State Legal Domicile	WA	StateLegalDomicile
Activity Or Mission Description	to provide health and welfare benefits to qualified participants as specified in the plan.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	13355512	ProgramServiceRevenuePriorYear
Program Service Revenue CY	12975264	ProgramServiceRevenueCY
Investment Income Prior Year	91595	InvestmentIncomePriorYear
Investment Income Current Year	66697	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	13447107	TotalRevenuePriorYear
Total Revenue Current Year	13041961	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	13357963	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	13637565	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	719008	OtherExpensePriorYear
Other Expenses Current Year	737492	OtherExpensesCurrentYear
Total Expenses Prior Year	14076971	TotalExpensesPriorYear
Total Expenses Current Year	14375057	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-629864	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1333096	RevenuesLessExpensesCY
Total Assets BOY	7116085	TotalAssetsBOY
Total Assets EOY	6295347	TotalAssetsEOY
Total Liabilities BOY	3466021	TotalLiabilitiesBOY
Total Liabilities EOY	4033156	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3650064	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2262191	NetAssetsOrFundBalancesEOY
Mission Description	provide health and welfare benefits to eligible participants.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	tp provide health and welfare benefits to qualified participants of the plan	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	false	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Zenith American Solutions	NamePerson
Telephone Number	2062824100	TelephoneNumber

Address US AddressUS

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	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Mary Trujillo
Trustee	1.00	0.00	X	0	0	0
Cheryl Stone
Secretary	1.00	0.00	X	0	0	0	X
Robert Odegard
Trustee	1.00	0.00	X	0	0	0
Colin Jackson
Trustee	1.00	0.00	X	0	0	0
Sue Bonnett
Trustee	1.00	0.00	X	0	0	0
Jerry D'Ambrosio
Chairman	1.00	0.00	X	0	0	0	X

Field	Value	IRS element (for citing)
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Zenith American Solutions
201 Queen Anne Avenue North	Seattle	WA	98109	plan administraation	492785
First Choice Health Network iNc
600 University St 1400	seattle	WA	98109	preferred provider	107445

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Prescription Rebates	76934	76934
participants contribution	145436	145436
employer contributions	12752894	12752894

Field	Value	IRS element (for citing)
Total Program Service Revenue	12975264	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	66697	TotalRevenueColumn
Exclusion	$66,697	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	13041961	TotalRevenueColumn
Related Or Exempt Function Income	12975264	RelatedOrExemptFunctionIncome
Exclusion	$66,697	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	13637565	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	0	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	0	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	0	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	481207	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	9600	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	10900	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	29808	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	146047	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	20657	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	0	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	12342	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	0	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	6661	Total

Other Expenses OtherExpenses

Field	Value	IRS element (for citing)
Description	Postage and Shipping	Description
Total	20270	Total

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	14375057	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1539678	BOY
EOY	560582	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	0	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	40338	BOY
EOY	121219	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	1107681	BOY
EOY	1111283	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	664	BOY
EOY	664	EOY

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	4427724	BOY
EOY	4501599	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	7116085	BOY
EOY	6295347	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	103021	BOY
EOY	116156	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3363000	BOY
EOY	3917000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3466021	BOY
EOY	4033156	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	3650064	BOY
EOY	2262191	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3650064	BOY
EOY	2262191	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7116085	BOY
EOY	6295347	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-1333096	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	9223	ReconciliationUnrealizedInvest
Reconcilation Other Changes	-64000	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Of Book Value Securities	4501599	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
lag months eligibility coverage	$2,050,000
incurred but not reported claims payable	$1,867,000

Field	Value	IRS element (for citing)
Total Of Amounts	3917000	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	13021376	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	9223	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	9223	RevenueNotRptdF990
Revenue Subtotal	13012153	RevenueSubtotal
Investment Expenses Not Included	29808	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	29808	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	13041961	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	13846468	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	13846468	ExpensesSubtotal
Investment Expenses Not Included2	29808	InvestmentExpensesNotIncluded2
Other Expenses Not Included	498781	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	528589	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	14375057	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XII, Line 4b	Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S	premiums and claims incurred but not rep $-1460329 premiums and claims incurred but not rep $1959110
Part X	Part X : FIN48 Footnote	The Trust established under the Plan to hold the Plan's assets is qualified pursuant to the appropriate section 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 determination letter from the Internal Revenue Service (IRS) dated December 14, 1977, and the Plan sponsor believes that 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 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 periods in progress. The Plan administrator believes it is no longer subject to income tax examinations for years prior to 2009.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part XI, Line 9	Other Changes In Net Assets Or Fund Balances - Other Increases	premiums and claims incurred but not reported 5/31/2013 = $1986000
Form 990, Part XI, Line 9	Other Changes In Net Assets Or Fund Balances - Other Decreases	premiums and claims incurred but not reported 5/31/2012 = -$2050000
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	THE PLAN ADMINISTRATOR MAINTAINS CURRENT COPIES AND WILL PROVIDE THE PLAN'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO PLAN MEMBERS UPON REQUEST. THE PLAN CURRENTLY DOES NOT HAVE A WRITTEN CONFLICT IN INTEREST POLICY.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	ANNUAL LETTERS ARE SENT TO THE TRUSTEES INQUIRING ABOUT CONFLICTS OF INTEREST.
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	THE PLAN'S AUDITOR PREPARES FORM 990 AND PROVIDES A COPY TO THE PLAN'S ADMINISTRATOR. THE ADMINISTRATOR DISTRIBUTES THE FORM 990 TO THE BOARD OF TRUSTEES WHO REVIEW THE FORM 990 WITH ADVICE FROM THE PLAN'S CONSULTANTS AND COUNSEL.
Form 990, Part VI, Line 3	Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company	ZENITH AMERICAN SOLUTIONS IS RESPONSIBLE FOR THE DAY TO DAY OPERATIONS OF THE PLAN.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg
Bakery Union No 9
5950 6th Avenue S 201	Seattle	WA	98108	910135325	to unite into one organization	WA	501(c)5	N/A	false
Washington Bakers Retiree Welfare Trust
201 Queen Anne Ave N	seattle	WA	98109	911514696	health and welfare benefits	WA	501(C)9	N/A	false

Form990 Schedule R Part III Form990ScheduleRPartIII (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Direct Controlling Entity NADirectControllingEntityNA	Disproportionate AllocationsDisproportionateAllocations	General Or Managing PartnerGeneralOrManagingPartner
Pacific Northwest Baking Co
P O Box 890	Sumner	WA	98390	911420639	soft roll bakery	WA	N/A	false	false
Hostess BrandsInterstate BC Signature
6414 204th St SW 100	Lynnwood	WA	98036	911670391	manufacturer bakery products	WA	N/A	false	false

Form990 Schedule R Part IV Form990ScheduleRPartIV (10 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Legal Domicile StateLegalDomicileState	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg	EINEIN	Primary ActivityPrimaryActivity	Type Of EntityTypeOfEntity	Business Name Line1DirectControllingEntityName/BusinessNameLine1
QFC
1401 Broadway	Seattle	WA	98122	WA	N/A	false
Fred Meyer
400 S Thor St	Spokane	WA	99202	WA	N/A	false
The Markets
4350 Cordata Parkway	Bellingham	WA	982268190	WA	N/A	false
Centennial Mills
1131 E Sprague Avenue	Spokane	WA	99202	WA	N/A	false
Olson Baking Company
6414 204th St SW	Lynwood	WA	98036	WA	N/A	false
United States Bakery Snyders Bakery
315 NE 10th Ave	Portland	OR	97232	OR	N/A	false	930302130	bakery products	S Corp
Safeway Inc
1701 Santa Rita Rd	Pleasanton	CA	94588	CA	N/A	false	943019135	retail	C corp
Rosauers Supermarkets Inc
1808 W 3rd Ave	Spokane	WA	99205	WA		false	910582615	retail grocer	C Corp	URM Stores Inc
United States Bakery GaisLangendorf
315 NE 10th Ave	Portland	OR	97232	OR	N/A	false	930302130	bakery products	S Corp
New Albertsons Inc
7075 Flying Cloud Dr	Eden Prairie	MN	55344	MN		false	204057706	wholesale & Retail trade	C Corp	Supervalu Inc

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	true	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (12 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
QFC
s	551160	cash
Fred Meyer
s	338940	cash
The Markets
s	158880	cash
Centennial Mills
s	106500	cash
Olson Baking Company
s	211740	cash
United States Bakery Snyders Bakery
s	1125360	cash
Safeway Inc
s	6594420	cash
Rosauers Supermarkets Inc
s	420780	cash
United States Bakery GaisLangendorf
s	1870380	cash
New Albertsons Inc
s	731400	cash
Pacific Northwest Baking Co
s	276780	cash
Hostess BrandsInterstate BC Signature
s	284700	cash