HBG FLATIRON INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: HBG FLATIRON INC (EIN 74-2301528)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2012-05-07
IRS object ID: 201211289349300226
Schema version: 2010v3.4
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 F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-07T09:49:56-05:00	Timestamp
Tax Period End Date	2011-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EIDE BAILLY LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	5299 DTC BLVD STE 1000	AddressLine1
City	GREENWOOD VILLAGE	City
State	CO	State
ZIP Code	801113329	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	742301528	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	FLATIRON CONSTRUCTION CORP	BusinessNameLine1
Business Name Line2	EMPLOYEE HEALTH BENEFIT PLAN	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	FLAT	NameControl
Phone	3034854050	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10188 E I-25 FRONTAGE ROAD	AddressLine1
City	FIRESTONE	City
State	CO	State
ZIP Code	80504	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	PAUL R DRISCOLL	Name
Title	VP/CFO/SECRETARY	Title
Phone	3034854050	Phone
Date Signed	2012-04-27	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	PAUL TIRONE	Name
Phone	3037705700	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	PAUL R DRISCOLL	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	10188 E I-25 FRONTAGE ROAD	AddressLine1
City	FIRESTONE	City
State	CO	State
ZIP Code	80504	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	8162480	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1982	YearFormation
State Legal Domicile	CO	StateLegalDomicile
Activity Or Mission Description	VOLUNTARY EMPLOYEES' BENEFICIARY ASSOCIATION PROVIDING BENEFITS TO MEMBERS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	3	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	7247521	ProgramServiceRevenuePriorYear
Program Service Revenue CY	8162480	ProgramServiceRevenueCY
Investment Income Prior Year	2	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	7247523	TotalRevenuePriorYear
Total Revenue Current Year	8162480	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	6270519	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	6562466	BenefitsPaidToMembersCY
Salaries Etc Prior Year	63735	SalariesEtcPriorYear
Salaries Etc Current Year	69362	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	892447	OtherExpensePriorYear
Other Expenses Current Year	1018682	OtherExpensesCurrentYear
Total Expenses Prior Year	7226701	TotalExpensesPriorYear
Total Expenses Current Year	7650510	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	20822	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	511970	RevenuesLessExpensesCY
Total Assets BOY	185017	TotalAssetsBOY
Total Assets EOY	467900	TotalAssetsEOY
Total Liabilities BOY	229087	TotalLiabilitiesBOY
Total Liabilities EOY	720000	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-44070	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-252100	NetAssetsOrFundBalancesEOY
Mission Description	NONE	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Revenue	8162480	Revenue
Description	THE PLAN WAS ESTABLISHED JULY 1, 1982 FOR THE PURPOSE OF PROVIDING MEDICAL, EMPLOYEE ASSISTANCE PROGRAMS, DISEASE MANAGEMENT PROGRAMS, AND CERTAIN OTHER BENEFITS FOR ITS PARTICIPANTS. THE PLAN IS A VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION (VEBA) AND IS SUBJECT TO THE PROVISION OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 ("ERISA"). WITH CERTAIN LIMITATIONS, PARTICIPATION IN THE PLAN IS AVAILABLE TO SUBSTANTIALLY ALL REGULAR FULL-TIME NONUNION EMPLOYEES OF THE PARTICIPATING EMPLOYERS AND THEIR DEPENDENTS.	Description
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	0	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	1	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	0	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	0	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	0	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	0	ConflictOfInterestPolicy
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	0	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	NICKI EMERSON	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7204948068	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	10188 E I-25 FRONTAGE ROAD	AddressLine1
City	FIRESTONE	City
State	CO	State
ZIP Code	80504	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
PAUL R DRISCOLL
VP/CFO/SECRETARY	5.00	X	X	0	0	0
MELODY PICKETT
ASSISTANT SECRETARY	5.00	X	X	0	0	0
NICKI EMERSON
BENEFITS MANAGER	30.00		X	33326	0	0
JERRY F HARTBARGER
VICE PRESIDENT OF HR	5.00		X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	33326	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	CIGNA	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	ONE LIBERTY PLACE	AddressLine1
City	PHILADELPHIA	City
State	PA	State
ZIP Code	19192	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	3RD PARTY ADMINISTRATIVE FEES	DescriptionOfServices
Compensation	373079	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	HEALTH & WELLFARE BENE	Description
Business Code	525100	BusinessCode
Total Revenue Column	8162480	TotalRevenueColumn
Related Or Exempt Function Income	8162480	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	8162480	TotalProgramServiceRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	8162480	TotalRevenueColumn
Related Or Exempt Function Income	8162480	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	6562466	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	69362	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	459512	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	8674	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15680	Total

Other Expenses OtherExpenses

Field	Value	IRS element (for citing)
Description	PREMIUM WITHDRAWALS	Description
Total	534816	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	7650510	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
EOY	255883	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	26017	BOY
EOY	26017	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	159000	BOY
EOY	186000	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	185017	BOY
EOY	467900	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	98888	BOY
EOY	720000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	130199	BOY
EOY	0	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	229087	BOY
EOY	720000	EOY

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

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	-64892	BOY
EOY	0	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	20822	BOY
EOY	-252100	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-44070	BOY
EOY	-252100	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	185017	BOY
EOY	467900	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	511970	ReconcilationRevenueExpenses
Reconcilation Other Changes	-720000	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	0	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	RESERVE FUND AT TPA	Description
Book Value	186000	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	186000	TotalBookValueOtherAssets
Total Revenue	8162480	TotalRevenue
Total Expenses	7650510	TotalExpenses
Excess Or Deficit For Year	511970	ExcessOrDeficitForYear
Other	-$720,000	OtherAmount
Total Adjustments	-720000	TotalAdjustments
Excess Or Deficit Per FS	-208030	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	8162480	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	8162480	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	8162480	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	7650510	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	7650510	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	7650510	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	PART X:	THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED AND INFORMED THE COMPANY BY A LETTER DATED NOVEMBER 15, 1988, THAT THE PLAN AND RELATED TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (THE CODE) AS A VEBA. SUBSEQUENT TO THIS ISSUANCE OF THE DETERMINATION LETTER, THE PLAN WAS AMENDED. HOWEVER, THE COMPANY AND PLAN MANAGEMENT BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC, AND THE PLAN AND RELATED TRUST CONTINUE TO BE TAXEXEMPT. THEREFORE, 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 TAX 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 JUNE 30, 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 2007.
PART XI, LINE 8 - OTHER ADJUSTMENTS:		RECORD IBNR RESERVE TO LIABILITIES -720,000.

Schedule F IRS990ScheduleF

Accts Actvs Out US Table AcctsActvsOutUSTable

Field	Value	IRS element (for citing)
Region	NORTH AMERICA	Region
Number Of Offices	0	NumberOfOffices
Number Of Employees	0	NumberOfEmployees
Type Of Activities Conducted	PROGRAM SERVICES	TypeOfActivitiesConducted
Specific Services Provided	WITHHOLDING OF COMPENSATION TO COVER HEALTH BENEFIT PREMIUMS	SpecificServicesProvided
Total Expenditures	325311	TotalExpenditures

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	0	SubtotalNumberOfOffices
Subtotal Number Of Employees	0	SubtotalNumberOfEmployees
Cont Number Of Offices	0	ContNumberOfOffices
Cont Number Of Employees	0	ContNumberOfEmployees
Total Number Of Offices	0	TotalNumberOfOffices
Total Number Of Employees	0	TotalNumberOfEmployees
Subtotal Amount Spent	325311	SubtotalAmountSpent
Cont Amount Spent	0	ContAmountSpent
Total Amount Spent	325311	TotalAmountSpent
Transfer To Foreign Corp	0	TransferToForeignCorp
Interest In Foreign Trust	0	InterestInForeignTrust
Own Foreign Corp	0	OwnForeignCorp
Passive Foreign Invest Co	0	PassiveForeignInvestCo
Foreign Partnership	0	ForeignPartnership
Boycott Countries	0	BoycottCountries

Form990 Schedule F Part V Form990ScheduleFPartV

Field	Value	IRS element (for citing)
Identifier	METHOD USED TO ACCCOUNT FOR EXPENDITURES:	Identifier
Explanation	SCHEDULE F, PART I, LINE 3: ACCRUAL BASIS OF ACCOUNTING	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS REVIEWED ANNUALLY BY THE PLAN'S GOVERNING BODY PRIOR TO FILING THE RETURN.
	FLATIRON CONSTRUCTION CORP. EMPLOYEE HEALTH BENEFIT PLAN MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.	FORM 990, PART VI, SECTION C, LINE 19
CHANGES IN NET ASSETS OR FUND BALANCES:	RECORD IBNR RESERVE TO LIABILITIES -720,000. TOTAL TO FORM 990, PART XI, LINE 5: -720,000.	FORM 990, PART XI, LINE 5: