2013-11-06T17:09:34-06:00 2012-12-31 410746749 CLIFTONLARSONALLEN LLP 601 WEST RIVERSIDE SUITE 700 SPOKANE WA 992010622 990 2012-01-01 911350182 WASHINGTON-IDAHO OPERATING ENGINEERS & EMPLOYERS HEALTH & SECURITY TRUST FUND WASH 5096245365 111 W CATALDO AVE NO 220 SPOKANE WA 99201 CURT KOEGEN 5096245365 2013-11-06 1 HARLEY B RECKORD P00060217 5093636300 2013-10-28 2012 2016-02-24 21:20:13Z CURT KOEGEN 111 W CATALDO AVE NO 220 SPOKANE WA 99201 19060845 0 1 X N/A X 1986 WA PROVIDE HEALTH BENEFITS 6 6 0 0 0 0 0 0 13646054 11364435 127757 144003 48938 770 13822749 11509208 0 0 13056497 13385208 0 6973 0 0 0 891208 873360 13947705 14265541 -124956 -2756333 19863711 16588878 6843127 6323865 13020584 10265013 X PROVIDE HEALTH BENEFITS 0 0 THE PLAN PROVIDES HEALTH, PERSCRIPTION DRUG, AND DENTAL BENEFITS FOR PARTICIPANTS AND THEIR DEPENDENTS. DISABILITY, INSURANCE PREMIUMS, AND VISION CLAIMS 0 0 0 0 0 0 0 0 0 0 0 0 0 1 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 1 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X X ZENITH AMERICAN SOLUTIONS 5095345625 111 W CATALDO AVE SUITE 220 SPOKANE WA 99201 X JERRY STEPHENSON 1.00 X 0 0 0 GARY HITE 1.00 X X 0 0 0 KEN GIBSON 1.00 X 0 0 0 MIKE MITCHELL 1.00 X 0 0 0 CURT KOEGEN 1.00 X X 0 0 0 JAMES GARRETT 1.00 X 0 0 0 0 0 0 0 0 0 0 ZENITH AMERICAN SOLUTIONS 111 W CATALDO AVE SUITE 220 SPOKANE WA 99201 CONTRACT ADMINISTRATION SERVICES 610921 1 EMPLOYER CONTRIBUTIONS 900001 9143879 9143879 RETIREE/COBRA PREMIUMS 900001 1977627 1977627 STOP-LOSS REFUND 900001 207664 207664 LIQUIDATED DAMAGES & I 900001 32661 32661 COBRA SUBSIDY 900001 2604 2604 11364435 225215 225215 7470425 7551637 -81212 -81212 -81212 MISCELLANEOUS 900001 770 770 770 11509208 11365205 0 144003 13385208 6973 610921 28306 27017 60612 55687 50975 1006 5064 23856 BANK SERVICE FEES 9916 14265541 4103151 834353 3318230 2936542 656074 550848 15676 16114 11770580 12251021 19863711 16588878 53127 37865 6790000 6286000 6843127 6323865 X 0 0 0 0 13020584 10265013 13020584 10265013 19863711 16588878 -2756333 762 0 X X 0 1 X 1 0 0 CLAIMS INCURRED BUT NOT REPORTED 2580000 ACCUMULATED ELIGIBILITY CREDITS 3706000 6286000 X 11509970 762 762 11509208 0 11509208 14769541 504000 504000 14265541 0 14265541 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLANS ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE TRUSTS NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED AN EXEMPTION LETTER ON MARCH 8, 1989, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATED THAT THE TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN ADMINISTRATOR BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH THE 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 IRS. 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 B, LINE 11 LINE 11A EXPLANATION - THE 990 IS PROVIDED TO AND REVIEWED BY MANAGEMENT PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND POLICIES ARE NOT MADE AVAILABLE TO THE PUBLIC FORM 990, PART XII, LINE 2C: THE OVERSIGHT PROCESS AND METHOD OF SELECTING THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS. 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