2026-02-16T10:34:30-06:00 2025-03-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-04-01 810449239 Montana Contractors' Association Health Care Trust MONT 4062569910 PO Box 30177 Billings MT 59107 Kerry Gray Chairperson 4062569910 2026-02-13 1 1 Kim Hunwardsen CPA P00484560 6122536500 2026-02-02 2024 2025-03-06 01:10:19Z Kerry Gray PO Box 30177 Billings MT 59107 37464305 0 X www.mcatrusts.org X 1988 MT Provided medical, dental, vision, short-term disability (employee only), life accidental death (Continued from Page 1) and dismemberment benefits to Plan Participants. 9 0 0 10 2076786 1827049 0 0 35697767 35387519 1969984 2076786 0 0 37667751 37464305 0 0 33551129 33097812 0 0 0 0 0 5394716 4788474 38945845 37886286 -1278094 -421981 42558310 42436550 1967858 2117667 40590452 40318883 Provide Medical, Dental, Vision, Short-term Disability (employee only), Life Insurance and AD&D Benefits to Plan Participants. 0 0 Provided medical, dental, vision, short-term disability (employee only), life insurance and AD&D benefits to 4,467 Plan Participants. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 0 1 1 0 0 0 0 0 0 0 X 9 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 0 1 0 0 0 X Andrew J Tri 4062569910 404 N 31st Street Ste 205 Billings MT 59101 X X Hattie Redmon Chairperson 1.00 40.00 X X 0 0 0 Heidi Wadsworth Treasurer 1.00 40.00 X X 0 0 0 Christy Austin Secretary 1.00 40.00 X X 0 0 0 David Anderson Trustee 1.00 40.00 X 0 0 0 Cory Buford Trustee (Jan-Current) 1.00 20.00 X 0 0 0 Tracy Golik Trustee 1.00 40.00 X 0 0 0 Kerry Gray Trustee 1.00 40.00 X 0 0 0 Karen Rehbein Trustee 1.00 40.00 X 0 0 0 Mark Sandry Trustee 1.00 40.00 X 0 0 0 Dave Zinke Trustee (Jan-Dec) 1.00 20.00 X 0 0 0 Kenneth Crouse Executive Director 20.00 20.00 X 87500 87500 60750 Kristine Starr Healthcare Manager 20.00 20.00 X 50900 50900 46000 Andrew Tri Asst Director of Trusts/MCART M 20.00 20.00 X 64000 64000 47300 202400 202400 154050 0 0 1 0 Allegiance Benefit Plan Management PO Box 3018 Missoula MT 598063018 Administrative Claim Fees 1008011 MCA Trusts Administrative Office PO Box 30177 Billings MT 59107 Service Fees 686980 Buckley Maxwell Dixon Dolezal PC 2419 West Main Street Unit 3 Bozeman MT 59718 Legal Fees 424038 Navitus Health Solutions 2601 West Beltline Madison WI 53713 Administrative Claim Fees 222201 Eide Bailly LLP 401 N 31st Street Ste 1120 Billings MT 59101 Accounting (Including Auditing) 119950 5 Employer Contributions 525100 35151052 35151052 Ltd.Continuation of Coverage 525100 236467 236467 35387519 1551174 1551174 525612 0 525612 525612 525612 37464305 35387519 2076786 0 33097812 623795 429441 112453 114834 79270 23893 32680 5700 Insurance Co Premiums 1473030 Claims Management 1221650 Income Tax Expense 655000 ACA Fees 16728 37886286 6879307 5279275 1348360 1033378 163400 65360 130720 98040 34199923 36025857 42558310 42436550 102858 103017 109650 1865000 1905000 1967858 2117667 X 0 0 0 0 40590452 40318883 40590452 40318883 42558310 42436550 -421981 150412 0 X X 0 1 X 0 0 163400 65360 98040 98040 Deferred Tax Liability 1905000 1905000 X 37499883 150412 150412 37349471 114834 114834 37464305 37771452 0 37771452 114834 114834 37886286 Part X, Line 2: 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 is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. 0 0 0 Kenneth Crouse Executive Director 87500 87500 0 0 0 0 22125 22125 8250 8250 117875 117875 0 0 Andrew Tri Asst Director of Trusts/MCART M 64000 64000 0 0 0 0 15400 15400 8250 8250 87650 87650 0 0 Part I, Line 3 Management fees in Part IX, line 11a, are paid to the MCA Trusts Office which splits all of its costs between the MCA Health Care and Retirement Trusts. Included in these costs is the highest compensated employees' salary and benefits. The Board of Trustees, which consists of the same individuals for both the MCA Health Care and MCA Retirement Trusts, determine the MCA Trusts Office staff wages through wage surveys and other related information as documented in board minutes. Form 990, Part VI, Section A, line 7a The President of the Montana Contractors' Association, Inc., the sponsoring organization, shall appoint or reappoint Trustees upon approval of the President's selection by the Board of Directors of Montana Contractors' Association, Inc. Form 990, Part VI, Section A, line 7b The Montana Contractors' Association, Inc., the sponsoring organization, must approve any amendments to the Trust Agreement of Montana Contractors' Association Health Care Trust. Form 990, Part VI, Section A, line 8b There are no committees that have the authority to act on behalf of the board. Form 990, Part VI, Section B, line 11b Form 990 is provided to the governing body electronically for review prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The conflict of interest policy covers any Trustee of the MCA Health Care Trust that has a direct or indirect financial interest related to the Trust. A Trustee has a duty to disclose any actual or possible conflict of interest and be given the opportunity to disclose all material facts to the Board of Trustees considering the proposed transaction or arrangement. Procedures are in place to allow a Trustee to present their conflict to the Board of Trustees, but after the presentation, he or she will be excluded during the discussion and any vote related to the conflict. Violation of the Policy may result in the Board taking appropriate disciplinary and corrective action. Minutes are kept to record all proceedings. Each Trustee shall review, read, and agree to the Policy on an annual basis. Form 990, Part VI, Section C, line 19 The organization will make its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part VI, Section A, Line 1b: The Board of Trustees consists of employees of the contributing employers and as such the board members are compensated by the contributing employers for the services they provide as employees of their respective employer. Due to this, they are not considered independent Trustees. Form 990, Part VII, Section A, Line 1a, Column B: Management fees in Part IX, line 11a, are paid to the MCA Trusts Office which splits all of its costs between the MCA Health Care and Retirement Trusts. Included in these costs is the highest compensated employees' salary and benefits. The Board of Trustees, which consists of the same individuals for both the MCA Health Care and MCA Retirement Trusts, determine the MCA Trusts Office staff wages through wage surveys and other related information as documented in board minutes. Form 990, Part VII, Section A, Line 1a, Columns E and F: The Compensation paid to the Trustees by the related organizations included in the Schedule R is not included in columns (E) and (F) because it is paid by a for-profit organization that is not owned or controlled directly or indirectly by the Montana Contractors' Association Health Care Trust, and the related for-profit organizations do not provide management services for a fee to the Montana Contractors' Association Health Care Trust. Form 990, Part XII, Line 2: The individual VEBA Trust is not separately audited; however, it is included in the audit of the plan. Form 990, Part XII, Line 2c: The Montana Contractors' Association, Inc. does not have a formal committee that assumes responsibility for the oversight of the audit of its financial statements and selection of an independent accountant. The Board of Trustees assumes this responsibility. Montana Contractors Association PO Box 4519 Helena MT 596044519 810169454 Promotion and development of Montana's construction industry MT 501(c)(6) N/A 0 MCA Education Foundation Inc PO Box 4519 Helena MT 596044519 203397974 Education and Training MT 501(c)(3) Line 7 Montana Contractors Association 0 AGC of WY Andreen Hunt Construction Inc Bullock Contracting Casino Creek Century Construction Dick Irvin Trucking Doeden Construction Donaldson Brothers Great Falls Sand & Gravel Hammerquist Casalegno Inc High Country Construction Inc Highway Specialties Inc James Talcott Construction KH Civil Contractors Inc Knife River Knife River - Wyoming M&D Construction Montana Contractors Association Trusts Montana Contractors Compensation Fund Montana Lines MRTE Inc Neal Structural Repair LLC O'Keefe Drilling Company Pavement Maintenance Services Inc PEC Inc PJSG Inc Powder River Construction Inc Prince Inc RCI Properties Inc Rehbein Enterprises Inc Riverside Contracting Robinson Grinding & Profiling LLC Rocky Mountain Operations LLC SK Construction Sandry Construction Safety Sign & Supply Dba Poteet Construction Inc Shumaker Trucking Sirius Construction Smith River Construction LLC Steel Etc LLP Studer Construction Swank Enterprises Treasure State Concrete Treasure State Construction United Properties Inc United Materials of Great Falls Van Dyken Drilling Wadsworth Companies Western Interstate 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1