BOARD OF TRUSTEES AGC TRUST OF MONTANA: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BOARD OF TRUSTEES AGC TRUST OF MONTANA (EIN 81-1094866)
- Tax period
- 2024-04-01 to 2025-03-31
- Filed
- 2026-02-17
- IRS object ID
- 202630489349300548
- Schema version
- 2024v5.5
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-02-17T18:15:13-06:00 | ReturnTs |
| Tax Period End | 2025-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 208149084 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANASTASI MOORE & MARTIN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9 S WASHINGTON ST STE 600 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 811094866 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LABORERS AGC TRUST OF MONTANA | BusinessNameLine1Txt |
| Business Name Line2 | HEALTH & WELFARE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LABO | BusinessNameControlTxt |
| Phone | 5095340600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1322 NORTH POST PL | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD J MORRISON | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 5095340600 | PhoneNum |
| Signature | 2026-02-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTI JONES CPA | PreparerPersonNm |
| PTIN | P01235845 | PTIN |
| Phone | 5093230272 | PhoneNum |
| Preparation | 2026-02-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | RICHARD J MORRISON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1322 NORTH POST PL | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,789,714 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1961 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSURANCE, AND TIME LOSS BENEFITS FOR ELIGIBLE PARTICIPANTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 9 | 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 | $10,110,503 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,907,544 | CYProgramServiceRevenueAmt |
| PY Investment Income | $732,012 | PYInvestmentIncomeAmt |
| CY Investment Income | $989,424 | CYInvestmentIncomeAmt |
| PY Other Revenue | $19,172 | PYOtherRevenueAmt |
| CY Other Revenue | $7,070 | CYOtherRevenueAmt |
| PY Total Revenue | $10,861,687 | PYTotalRevenueAmt |
| CY Total Revenue | $10,904,038 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $9,275,356 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $10,217,950 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $757,149 | PYOtherExpensesAmt |
| CY Other Expenses | $917,578 | CYOtherExpensesAmt |
| PY Total Expenses | $10,032,505 | PYTotalExpensesAmt |
| CY Total Expenses | $11,135,528 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $829,182 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$231,490 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $20,048,847 | TotalAssetsBOYAmt |
| Total Assets EOY | $19,569,801 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,003,689 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,776,371 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $18,045,158 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,793,430 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSURANCE, AND TIME LOSS BENEFITS FOR ELIGIBLE PARTICIPANTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDE PREMIUM AND BENEFIT PAYMENTS AND OTHER RELATED EXPENSES FOR MEDICAL, DENTAL, VISION, ACCIDENTAL DEATH AND DISMEMBERMENT, LIFE INSURANCE, AND TIME LOSS BENEFITS FOR ELIGIBLE PARTICIPANTS. | 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | 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 | 0 | 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 | AW REHN AND ASSOCIATES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5095345625 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1322 NORTH POST PL | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| RICHARD J MORRISON | |||||||
| CHAIRMAN, EMPLOYER TRUSTEE | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CODY MORRITT | |||||||
| EMPLOYER TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| NICK PATCH | |||||||
| EMPLOYER TRUSTEE (OUTGOING) | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| TRACY THOMPSON | |||||||
| UNION TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $58,962 | $37,000 | |
| ADAM HAIGHT | |||||||
| UNION TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $75,000 | $37,000 | |
| MICKEY MULHOLLAND | |||||||
| SECRETARY, UNION TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $13,111 | $37,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $147,073 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $111,000 | 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 (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ZENITH AMERICAN SOLUTIONS INC | |||||
| 201 WEST NORTH RIVER DRIVE SUITE 4 | SPOKANE | WA | 99201 | THIRD PARTY ADMINISTRATOR | $282,947 |
| PREMERA BLUE CROSS | |||||
| 7001 220TH STREET SOUTHWEST | MOUNTLAKE TERRACE | WA | 98043 | NETWORK ACCESS | $182,912 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONTRIBUTIONS, EMPLOYER | 525100 | $9,649,222 | $9,649,222 |
| CONTRIBUTIONS, RETIREES | 525100 | $180,753 | $180,753 |
| CONTRIBUTIONS, PARTICIPANTS | 525100 | $77,569 | $77,569 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,907,544 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $743,032 | TotalRevenueColumnAmt |
| Exclusion | $743,032 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,132,068 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,885,676 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $246,392 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $246,392 | TotalRevenueColumnAmt |
| Exclusion | $246,392 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PENALTIES AND INTEREST | Desc |
| Business | 525100 | BusinessCd |
| Total Revenue Column | $7,070 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,070 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,070 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,904,038 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,914,614 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $989,424 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,217,950 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $616,505 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,918 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,790 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,269 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,290 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,638 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,131 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,037 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,135,528 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,033,222 | BOYAmt |
| EOY | $231,554 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $687,438 | BOYAmt |
| EOY | $2,351,170 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $961,995 | BOYAmt |
| EOY | $1,263,261 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,410 | BOYAmt |
| EOY | $63,211 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,323,353 | BOYAmt |
| EOY | $15,613,010 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,429 | BOYAmt |
| EOY | $47,595 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,048,847 | BOYAmt |
| EOY | $19,569,801 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,445 | BOYAmt |
| EOY | $22,330 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,963,244 | BOYAmt |
| EOY | $1,754,041 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,003,689 | BOYAmt |
| EOY | $1,776,371 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
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 | $18,045,158 | BOYAmt |
| EOY | $17,793,430 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,045,158 | BOYAmt |
| EOY | $17,793,430 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,048,847 | BOYAmt |
| EOY | $19,569,801 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$231,490 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$20,238 | 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CLAIMS PAYABLE | $681,537 |
| CLAIMS INCURRED BUT NOT REPORTED | $1,072,504 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,754,041 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,804,531 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$20,238 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$20,238 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,824,769 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $79,269 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $79,269 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,904,038 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,265,462 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,265,462 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $79,269 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | -$209,203 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$129,934 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,135,528 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | 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 TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS), BUT HAS SINCE BEEN AMENDED. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THEREFORE, THEY BELIEVE THAT THE PLAN IS QUALIFIED, AND THE RELATED TRUST IS TAX-EXEMPT AS OF THE FINANCIAL STATEMENT DATES. ACCORDINGLY, 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 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 MARCH 31, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF THE LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS AND THE PLAN COULD BE SUBJECT TO INCOME TAX IF CERTAIN ISSUES WERE FOUND BY THE IRS THAT COULD RESULT IN THE DISQUALIFICATION OF THE PLAN'S TAX-EXEMPT STATUS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CHANGE IN CLAIMS PAYABLE 218,417. CHANGE IN CLAIMS IBNR -427,620. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | DAY TO DAY TASKS WERE DELEGATED TO A THIRD PARTY ADMINISTRATOR, ZENITH AMERICAN SOLUTIONS, INC. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES AND THE THIRD-PARTY ADMINISTRATOR PRIOR TO FILING. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS THAT ARE AVAILABLE TO PUBLIC WILL BE SENT UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (16 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Controlled OrganizationControlledOrganizationInd | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|
| ANACONDA HOUSING AUTHORITY | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| BERT MOONEY AIRPORT AUTHORITY | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| BUTTE PUBLIC HOUSING AUTHORITY | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| BUTTE-SILVER BOW | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| CEMENT MASONS LOCAL 72 | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| CONSTRUCTION AND GENERAL LABORER UNION 1271 | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| FRATERNAL ORDER OF EAGLES | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| LABORERS AGC APPRENTICESHIP TRAINING & WORK PREPAREDNESS TRUST OF MONTANA | |||||||||
| MULTIEMPLOYER TRAINING TRUST | 0 | 111 W CATALDO | SPOKANE | WA | 99205 | 916095385 | MT | 501(C)(3) | LINE 2 |
| LIUNA LOCAL 1686 | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| MONTANA NURSES' ASSOCIATION | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| NORTHERN CALIFORNIA LABORERS | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| NORTHWEST REGIONAL ORGANIZING COALITION | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| NW LABORERS H & S FUND | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| OREGON LABORERS EMPLOYERS TR | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| SUN RIVER VALLEY SCHOOL DISTRICT | |||||||||
| CONTRIBUTING EMPLOYER | 0 | ||||||||
| LABORERS AGC PENSION TRUST OF MONTANA | |||||||||
| MULTIEMPLOYER PENSION TRUST | 0 | 1322 NORTH POST PL | SPOKANE | WA | 99201 | 916068929 | MT | 501(C)(5) | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (44 entries)
| Direct Controlling NADirectControllingNACd | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|
| ABATEMENT CONTRACTORS OF MONTANA LLC | ||
| N/A | 0 | 0 |
| ALL AMERICAN UNDERGROUND | ||
| N/A | 0 | 0 |
| ANDIS LLC | ||
| N/A | 0 | 0 |
| APPALACHIAN PIPELINE CONTRACTORS | ||
| N/A | 0 | 0 |
| B&N CLEARING AND ENVIRONMENTAL LLC | ||
| N/A | 0 | 0 |
| BABCOCK & WILCOX CONST CO LLC | ||
| N/A | 0 | 0 |
| BAKER CONCRETE CONSTRUCTION | ||
| N/A | 0 | 0 |
| BAKER ELECTRIC | ||
| N/A | 0 | 0 |
| BARIN GROUP | ||
| N/A | 0 | 0 |
| BENTLEY CONSTRUCTION | ||
| N/A | 0 | 0 |
| BLATTNER ENERGY LLC | ||
| N/A | 0 | 0 |
| CHARPS LLC | ||
| N/A | 0 | 0 |
| CONDON-JOHNSON & ASSOCIATES | ||
| N/A | 0 | 0 |
| CONSTRUCTION TURN AROUND | ||
| N/A | 0 | 0 |
| COP CONSTRUCTION LLC | ||
| N/A | 0 | 0 |
| DLB SERVICES LLC | ||
| N/A | 0 | 0 |
| EPC | ||
| N/A | 0 | 0 |
| ESTECH LLC | ||
| N/A | 0 | 0 |
| FABCON PRECAST LLC | ||
| N/A | 0 | 0 |
| HANGING H COMPANIES LLC | ||
| N/A | 0 | 0 |
| IDAHO ENVIRONMENTAL COALITION LLC | ||
| N/A | 0 | 0 |
| INFRASOURCE CONSTRUCTION LLC | ||
| N/A | 0 | 0 |
| INTEGRITY KOKOSING PIPELINE | ||
| N/A | 0 | 0 |
| JEFFERY CONTRACTING LLC | ||
| N/A | 0 | 0 |
| JH KELLY LLC | ||
| N/A | 0 | 0 |
| JT THORPE & SONS | ||
| N/A | 0 | 0 |
| KISSOCK CONSTRUCTION LLC | ||
| N/A | 0 | 0 |
| L & N CONCRETE PUMPING LLC | ||
| N/A | 0 | 0 |
| MILE HIGH EXCAVATING LLC | ||
| N/A | 0 | 0 |
| NADEAU CONCRETE LLC | ||
| N/A | 0 | 0 |
| NORTH COUNTRY DIRECTIONAL DRILLING | ||
| N/A | 0 | 0 |
| NPL GREAT LAKES | ||
| N/A | 0 | 0 |
| PACIFIC NORTHWEST ENVIRONMENTAL | ||
| N/A | 0 | 0 |
| PRECISION DEWATERING LLC | ||
| N/A | 0 | 0 |
| PRECISION PIPELINE LLC | ||
| N/A | 0 | 0 |
| PRECISION PRECAST ERECTORS LLC | ||
| N/A | 0 | 0 |
| PRECISION WEST LLC | ||
| N/A | 0 | 0 |
| PULLMAN POWER LLC | ||
| N/A | 0 | 0 |
| Q&D CONSTRUCTION LLC | ||
| N/A | 0 | 0 |
| ROYAL ELECTRIC | ||
| N/A | 0 | 0 |
| US COATING APPLICATORS | ||
| N/A | 0 | 0 |
| WALSH CONSTRUCTION CO OF IL | ||
| N/A | 0 | 0 |
| WASLEY EXCAVATING LLC | ||
| N/A | 0 | 0 |
| WHITE RESOURCES LLC | ||
| N/A | 0 | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (78 entries)
| Direct Controlling NADirectControllingNACd |
|---|
| 3 RIVERS ENTERPRISES INC |
| N/A |
| ACME CONCRETE PAVING INC |
| N/A |
| ALPINE SIGNS INC |
| N/A |
| ANDERSON MASONRY INC |
| N/A |
| ASSOCIATED PIPELINE CONSTRUCTION INC |
| N/A |
| BAILEY MASONRY INC |
| N/A |
| BECKMAN CONTRACTING INC |
| N/A |
| BOUTEN CONSTRUCTION CO |
| N/A |
| BUILDERS FIRSTSOURCE |
| N/A |
| C & H CONSTRUCTION CORP |
| N/A |
| C H MURPHYCLARK-ULLMAN INC |
| N/A |
| CHUCK JENNE MASONRY INC |
| N/A |
| COATINGS UNLIMITED |
| N/A |
| CORAL CONSTRUCTION CO INC |
| N/A |
| CORVAL CONSTRUCTORS INC |
| N/A |
| DELHUR INDUSTRIES INC |
| N/A |
| DENNIS MONGER MASONRY INC |
| N/A |
| DR CONSTRUCTION & SONS INC |
| N/A |
| DRILL TECH DRILLING & SHORING INC |
| N/A |
| ED BOLAND CONSTRUCTION INC |
| N/A |
| ENERFAB POWER & INDUSTRIAL INC |
| N/A |
| ENERGY WEST MONTANA INC |
| N/A |
| FAITH ENTERPRISES INC |
| N/A |
| FORTIS CONSTRUCTION INC |
| N/A |
| FRANK GURNEY INC |
| N/A |
| GAGNON INC |
| N/A |
| GARCO CONSTRUCTION |
| N/A |
| GRANITE CONSTRUCTION CO |
| N/A |
| GRAYCOR INDUSTRIAL CONST INC |
| N/A |
| GUY NIELSON COMPANY |
| N/A |
| HAYDEN WRECKING CORP |
| N/A |
| HOFFMAN EXCAVATING INC |
| N/A |
| HOLLOW CONTRACTING INC |
| N/A |
| HOSCHEID MASONRY |
| N/A |
| HUNTER BROTHERS CONST INC |
| N/A |
| INDUSTRIAL SERVICES INC |
| N/A |
| INTERSTATE IMPROVEMENT INC |
| N/A |
| JAY FORTUNE CONSTRUCTION INC |
| N/A |
| JE DUNN CONSTRUCTION CO |
| N/A |
| JOHNSON CONSTRUCTION INC |
| N/A |
| K & K ROOFING & EXCAVATION INC |
| N/A |
| LANEY DIRECTIONAL-WY |
| N/A |
| LEGACY CONTRACTING INC |
| N/A |
| LEPROWSE CONSTRUCTION INC |
| N/A |
| LUNDA CONSTRUCTION CO |
| N/A |
| MARKOVICH BILL INC |
| N/A |
| MICHELS CONSTRUCTION INC |
| N/A |
| MICHELS PIPELINE CONST INC |
| N/A |
| MICHELS TRENCHLESS INC |
| N/A |
| MICHELS UTILITY SERVICES |
| N/A |
| MILNE MASONRY |
| N/A |
| MINNESOTA LIMITED INC |
| N/A |
| MOUNTAIN WEST HOLDING COMPANY |
| N/A |
| MT MATERIALS & CONSTRUCTION |
| N/A |
| NAES POWER CONTRACTORS INC |
| N/A |
| OFTEDAL CONSTRUCTION INC |
| N/A |
| PIPING & EQUIPMENT CO |
| N/A |
| POTEET CONSTRUCTION INC |
| N/A |
| PRECISION HIGHWAY CONTRACTORS INC |
| N/A |
| PRICE GREGORY INTERNATIONAL INC |
| N/A |
| PROSPECT CONSTRUCTIONINC |
| N/A |
| ROCKFORD CORPORATION |
| N/A |
| SCHELLINGER CONSTRUCTION CO INC |
| N/A |
| SCHMID PIPELINE CONSTRUCTION INC |
| N/A |
| SKAAR CONSTRUCTION INC |
| N/A |
| SLETTEN CONSTRUCTION COMPANY |
| N/A |
| SNELSON COMPANIES INC |
| N/A |
| SUNROC CONSTRUCTION CO INC |
| N/A |
| SWANK BUILDERS INC |
| N/A |
| TABBERT CONSTRUCTION INC |
| N/A |
| THE JAMAR COMPANY |
| N/A |
| TURNER CONSTRUCTION COMPANY |
| N/A |
| UNITED PIPING INC |
| N/A |
| US PIPELINE INC |
| N/A |
| VADNAIS TRENCHLESS SERVICES |
| N/A |
| WELDTECH SERVICES INC |
| N/A |
| WESTERN REFRACTORY CONSTRUCTION INC |
| N/A |
| WESTERN WATERPROOFING CO INC |
| N/A |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |