MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND (EIN 36-7485085)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-08-05
IRS object ID: 201442179349300049
Schema version: 2013v3.0
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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-08-05T14:59:15-05:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	320043599	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LEGACY PROFESSIONALS LLP	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6800 FRANCE AVENUE SO SUITE 550	AddressLine1
City	EDINA	City
State	MN	State
ZIP Code	55435	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	367485085	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MIDDLETOWN WORKS HOURLY & SALARIED UNION	BusinessNameLine1
Business Name Line2	RETIREES HEALTH CARE FUND	BusinessNameLine2

Field	Value	IRS element (for citing)
Business Name Control	MIDD	BusinessNameControlTxt
Phone	8778295500	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ZENITH AMER SOLUTIONS 3333 N	AddressLine1
Address Line2	MAYFAIR RD NO 201	AddressLine2
City	WAUWATOSA	City
State	WI	State
ZIP Code	53222	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAY YOUNGDAHL	PersonNm
Person Title	TRUSTEE	PersonTitleTxt
Phone	8778295500	PhoneNum
Signature	2014-08-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ERIC C BAERTSCH	PreparerPersonNm
PTIN	P00964071	PTIN
Phone	9528413950	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	JAY YOUNGDAHL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	ZENITH AMER SOLUTIONS 3333 N	AddressLine1
Address Line2	MAYFAIR RD N	AddressLine2
City	WAUWATOSA	City
State	WI	State
ZIP Code	53222	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$202,561,348	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	2008	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH BENEFITS	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$9,743,743	PYProgramServiceRevenueAmt
CY Program Service Revenue	$12,521,237	CYProgramServiceRevenueAmt
PY Investment Income	$17,855,282	PYInvestmentIncomeAmt
CY Investment Income	$22,091,111	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$27,599,025	PYTotalRevenueAmt
CY Total Revenue	$34,612,348	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$45,273,105	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$46,073,274	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$92,500	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$89,750	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,178,773	PYOtherExpensesAmt
CY Other Expenses	$3,294,607	CYOtherExpensesAmt
PY Total Expenses	$48,544,378	PYTotalExpensesAmt
CY Total Expenses	$49,457,631	CYTotalExpensesAmt
PY Revenues Less Expenses	-$20,945,353	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$14,845,283	CYRevenuesLessExpensesAmt
Total Assets BOY	$631,367,881	TotalAssetsBOYAmt
Total Assets EOY	$673,550,190	TotalAssetsEOYAmt
Total Liabilities BOY	$351,956	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$355,157	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$631,015,925	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$673,195,033	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH BENEFITS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	TO PROVIDE MEDICAL, PRESCRIPTION DRUG AND/OR LIFE INSURANCE BENEFITS FOR ELIGIBLE RETIREES AND THEIR DEPENDENTS.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	7	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KAREN MAY ZENITH AMERICAN SOLUTIONS	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	8778295500	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3333 N MAYFAIR ROAD STE 201	AddressLine1
City	WAUWATOSA	City
State	WI	State
ZIP Code	53222	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JAY YOUNGDAHL
TRUSTEE	8.00	Yes (X)	$32,000	$0	$0
ROGER MCCLOW
TRUSTEE	8.00	Yes (X)	$30,000	$0	$0
RONNIE BANKS
TRUSTEE	8.00	Yes (X)	$11,500	$0	$0
BRIAN DALEY
TRUSTEE	8.00	Yes (X)	$9,500	$0	$0
STEPHEN LAWSON
TRUSTEE-PAST	8.00	Yes (X)	$0	$0	$0
MICHAEL BAILEY
TRUSTEE	8.00	Yes (X)	$6,750	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$89,750	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
ZENITH AMERICAN SOLUTIONS INC
3333 N MAYFAIR RD STE 201	WAUWATOSA	WI	53222	THIRD PARTY ADMINISTRATOR & CLAIMS PROCE	$813,259
EXPRESS SCRIPTS
100 PARSONS POND DRIVE	FRANKLIN LAKES	NJ	07417	PHARMACY BENEFIT MANAGER	$586,339
UNITED HEALTHCARE SERVICES INC
185 ASYLUM STREET	HARTFORD	CT	06103	MEDICAL NETWORK ACCESS	$390,329
PIMCO
840 NEWPORT CENTER DRIVE SUITE 100	NEWPORT BEACH	CA	92660	INVESTMENT MANAGER	$269,270
WESTERN ASSET MANAGEMENT CO
385 EAST COLORADO BLVD	PASADENA	CA	91101	INVESTMENT MANAGER	$263,763

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	10	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SELF PAY CONTRIBUTIONS	900099	$4,485,085	$4,485,085
RETIREE DRUG SUBSIDY	900099	$4,259,446	$4,259,446
MEDCO REBATES	900099	$3,518,102	$3,518,102
REFUND FROM INSURANCE PROVIDER	900099	$258,604	$258,604

Field	Value	IRS element (for citing)
Total Program Service Revenue	$12,521,237	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,116,781	TotalRevenueColumnAmt
Exclusion	$6,116,781	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$183,923,330	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$167,949,000	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$15,974,330	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,974,330	TotalRevenueColumnAmt
Exclusion	$15,974,330	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$34,612,348	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,521,237	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$22,091,111	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$46,073,274	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$89,750	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$355,984	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$25,492	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$23,115	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,199,498	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,412,106	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$168,753	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$21,388	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$81,779	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	PCORI TAX	Desc
Total	$6,492	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$49,457,631	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$10,129	BOYAmt
EOY	-$165,312	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$15,933,528	BOYAmt
EOY	$26,992,917	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,940,167	BOYAmt
EOY	$4,725,613	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$199,116	BOYAmt
EOY	$195,397	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$267,738,026	BOYAmt
EOY	$37,962,015	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$345,546,915	BOYAmt
EOY	$603,839,560	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$631,367,881	BOYAmt
EOY	$673,550,190	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$351,956	BOYAmt
EOY	$291,275	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$63,882	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$351,956	BOYAmt
EOY	$355,157	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$631,015,925	BOYAmt
EOY	$673,195,033	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$631,015,925	BOYAmt
EOY	$673,195,033	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$631,367,881	BOYAmt
EOY	$673,550,190	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$14,845,283	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$57,024,391	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
COMMON/COLLECTIVE TRUSTS	$507,034,342	F
REGISTERED INVESTMENT COMPANIES - NON PUBLICLY TRADED	$82,273,295	F
LIMITED PARTNERSHIP INTERESTS	$14,531,923	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$603,839,560	TotalBookValueSecuritiesAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$90,437,241	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$57,024,391	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$57,024,391	RevenueNotReportedAmt
Revenue Subtotal	$33,412,850	RevenueSubtotalAmt
Investment Expenses Not Incld	$1,199,498	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$1,199,498	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$34,612,348	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$48,258,133	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$48,258,133	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$1,199,498	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$1,199,498	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$49,457,631	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE PLAN FILES FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AND FORM 5500, ANNUAL RETURN/REPORT OF EMPLOYEE BENEFIT PLAN. THE PLAN'S RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE UNTIL THE APPLICABLE STATUTE OF LIMITATION EXPIRES.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	ALTHOUGH THE TRUSTEES MAINTAIN ULTIMATE CONTROL AND RESPONSIBILITY FOR THE PLAN, THEY HAVE DELEGATED THE DAY-TO-DAY ADMINISTRATIVE DUTIES TO ZENITH AMERICAN SOLUTIONS, INC. AS THE THIRD PARTY ADMINISTRATOR OF THE PLAN.
FORM 990, PART VI, SECTION B, LINE 11	A COPY OF THE FORM 990 WAS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES FOR THEIR REVIEW. FORM 990 IS SIGNED AND FILED ONLY AFTER ALL QUESTIONS ARE ANSWERED AND ANY REVIEW CHANGES ARE MADE.
FORM 990, PART VI, SECTION B, LINE 15	ALTHOUGH THE PLAN HAS NOT USED THE METHODS LISTED IN PART VI, SECTION B, NUMBER 15 TO DETERMINE COMPENSATION, THE PLAN HAS ADOPTED A FORMAL COMPENSATION POLICY.
FORM 990, PART VI, SECTION C, LINE 19	THE PLAN DISTRIBUTES THE SUMMARY PLAN DESCRIPTION TO PLAN PARTICIPANTS AND PLAN PARTICIPANTS MAY REQUEST A COPY OF FORM 5500 ANNUAL REPORT, INCLUDING A FINANCIAL STATEMENT, FROM THE PLAN. OTHER PLAN DOCUMENTS THAT ARE REQUIRED TO BE DISCLOSED UNDER FEDERAL LAW, INCLUDING THE EMPLOYEE RETIREMENT AND INCOME SECURITY ACT OF 1974, AS AMENDED, ARE AVAILABLE UPON REQUEST.