2013-01-28T11:26:18-06:00 2012-04-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2011-05-01 200005676 ABHE & SVOBODA INC HEALTH AND WELFARE TRUST ABHE 9524476025 17066 REVERE WAY PRIOR LAKE MN 55372 ROXANE SVOBODA 9524476025 2013-01-25 1 STACY MEYER P00970265 6123764500 2011 2016-03-07 17:11:31Z ROXANE SVOBODA 17066 REVERE WAY PRIOR LAKE MN 55372 1682677 0 X N/A X 2003 MN FUNDS GROUP INSURANCE COVERAGE FOR EMPLOYEES OF ABHE & SVOBODA, INC., & THEIR DEPENDENTS. 2 2 0 2 0 0 0 0 1717853 1682677 0 0 0 0 1717853 1682677 0 0 1268346 1506252 0 0 0 0 0 176573 218401 1444919 1724653 272934 -41976 717972 615795 60201 0 657771 615795 ABHE & SVOBODA, INC. HEALTH AND WELFARE TRUST PROVIDES FUNDING FOR GROUP INSURANCE COVERAGE FOR EMPLOYEES OF ABHE & SVOBODA, INC., AND THEIR DEPENDENTS 0 0 FUNDING FOR GROUP INSURANCE COVERAGE FOR EMPLOYEES OF ABHE & SVOBODA, INC., AND THEIR DEPENDENTS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 0 1 0 0 0 0 0 0 0 0 0 X 2 2 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X ABHE & SVOBODA INC 9524476025 17066 REVERE WAY PRIOR LAKE MN 55372 X X ROXANNE SVOBODA 1.00 X 0 0 0 GAIL SVOBODA 1.00 X 0 0 0 0 0 0 0 0 0 0 SHEFFIELD OLSON & MCQUEEN INC 2145 FORD PARKWAY SUITE 300 ST PAUL MN 55116 THIRD PARTY ADMINISTRATOR 174922 1 EMPLOYER CONTRIBUTIONS 900001 1355049 1355049 EMPLOYEE CONTRIBUTIONS 900001 327628 327628 1682677 1682677 1682677 0 0 1506252 176124 3422 38855 1724653 711113 606843 6859 8952 717972 615795 60201 60201 0 X 0 0 0 0 657771 615795 657771 615795 717972 615795 -41976 0 X 0 1 1 X 0 0 1682677 1724653 -41976 -41976 1682677 0 1682677 0 1682677 1724653 0 1724653 0 1724653 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS QUALIFIES UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). THE TRUST HAS RECEIVED A FAVORABLE TAX DETERMINATION LETTER DATED DECEMBER 16, 2010 FROM THE INTERNAL REVENUE SERVICE. THE PLAN SPONSOR BELIEVES THAT THE TRUST, AS AMENDED, CURRENTLY QUALIFIES AND OPERATES AS A TAXABLE TRUST IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. 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 INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF APRIL 30, 2012 AND 2011, 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 VI, SECTION A, LINE 2 GAIL SVOBODA AND ROXANE SVOBODA HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED AND IT IS REVIEWED IN CONJUNCTION WITH THE REVIEW OF THE RELATED PLAN'S ANNUAL AUDIT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE TRUST IS IN THE PROCESS OF DRAFTING A CONFLICT OF INTEREST POLICY. FORM 990, PART VII, LINE 1A: COMPENSATION FROM A RELATED ORGANIZATION FOR THE TRUSTEES LISTED IS EXCLUDED AS ALLOWED UNDER THE VOLUNTEER EXCEPTION IN THE FORM 990 INSTRUCTIONS. ABHE & SVOBODA 17066 REVERE WAY PO BOX 251 PRIOR LAKE MN 55372 411224817 RENOVATION AND REPAIR OF STRUCTURAL COMPONENTS. MN N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1