MONTANA TEAMSTERS EMPLOYERS TRUST 1014 RRB NO: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: MONTANA TEAMSTERS EMPLOYERS TRUST 1014 RRB NO (EIN 93-6021474)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-01-14
IRS object ID: 201100149349300210
Schema version: 2009v1.7
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-01-14T11:45:37-06:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BJORKLUND & MONTPLAISIR CPA'S	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	9020 SW WASHINGTON SQ RD SUITE 46	AddressLine1
City	PORTLAND	City
State	OR	State
ZIP Code	97223	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	936021474	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MONTANA TEAMSTERS - CONTRACTORS	BusinessNameLine1
Business Name Line2	EMPLOYERS TRUST	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	MONT	NameControl
Phone	2063294900	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2323 EASTLAKE AVE E	AddressLine1
City	SEATTLE	City
State	WA	State
ZIP Code	981023305	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	EARL BRANDT	Name
Title	TRUSTEE	Title
Phone	2063294900	Phone
Date Signed	2011-01-13	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RICHARD A LAYNE	Name
Phone	5036436400	Phone
Date Prepared	2011-01-14	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	17711017	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Trust	X	TypeOfOrganizationTrust
Activity Or Mission Description	TO PROVIDE HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	15851457	ProgramServiceRevenuePriorYear
Program Service Revenue CY	16654847	ProgramServiceRevenueCY
Investment Income Prior Year	347829	InvestmentIncomePriorYear
Investment Income Current Year	214362	InvestmentIncomeCurrentYear
Other Revenue Prior Year	217713	OtherRevenuePriorYear
Other Revenue Current Year	127156	OtherRevenueCurrentYear
Total Revenue Prior Year	16416999	TotalRevenuePriorYear
Total Revenue Current Year	16996365	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	13957256	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	15459904	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	875498	OtherExpensePriorYear
Other Expenses Current Year	1039468	OtherExpensesCurrentYear
Total Expenses Prior Year	14832754	TotalExpensesPriorYear
Total Expenses Current Year	16499372	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1584245	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	496993	RevenuesLessExpensesCY
Total Assets BOY	16471412	TotalAssetsBOY
Total Assets EOY	16939871	TotalAssetsEOY
Total Liabilities BOY	4083849	TotalLiabilitiesBOY
Total Liabilities EOY	3919951	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	12387563	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	13019920	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	TO PROVIDE HEALTH AND WELFARE BENEFITS FOR PARTICIPANTS AND THEIR ELIGIBLE DEPENDENTS.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	325	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

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

Field	Value	IRS element (for citing)
Telephone Number	2063294900	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2323 EASTLAKE AVE E	AddressLine1
Address Line2	AVENUE E	AddressLine2
City	SEATTLE	City
State	WA	State
ZIP Code	98102	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (8 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
JOHN HAVEN
TRUSTEE	1.00	X	0	0	0
DON THRUSH
TRUSTEE	1.00	X	0	0	0
EARL BRANDT
TRUSTEE	1.00	X	0	0	0	X
DAN DOOGAN
TRUSTEE	1.00	X	0	0	0
JOE DWYER
TRUSTEE	1.00	X	0	0	0
JIM LARSON
TRUSTEE	1.00	X	0	0	0	X
BRIAN PERSON
TRUSTEE	1.00	X	0	0	0
JAMES STONE
TRUSTEE	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
NORTHWEST ADMINISTRATORS INC
2323 EASTLAKE AVE	SEATTLE	WA	981023305	ADMINISTRATION	486394
FIRST HEALTH NETWORK
1260 MEANLEY DRIVE	SAN DIEGO	CA	92131	PPO	202413

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER CONTRIBUTION	15558692	15558692
PARTICIPANT CONTRIBUTION	1096155	1096155

Field	Value	IRS element (for citing)
Total Program Service Revenue	16654847	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	229014	TotalRevenueColumn
Related Or Exempt Function Income	229014	RelatedOrExemptFunctionIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	700000	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	714652	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-14652	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-14652	TotalRevenueColumn
Related Or Exempt Function Income	-14652	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MEDICARE PART D SUBSIDY	103467	103467
COBRA SUBSIDY	23356	23356
MISCELLANEOUS	333	333

Field	Value	IRS element (for citing)
Total Other Revenue	127156	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	16996365	TotalRevenueColumn
Related Or Exempt Function Income	16996365	RelatedOrExemptFunctionIncome

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	15459904	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	28771	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	28803	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	31775	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	612746	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	31647	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	8886	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal
PPO NEGOTIATED SAVINGS	202413
UTILIZATION FEES	41771
BANK FEES	25325
PRINT, MAILING, SUPPLIES	24461
IRS PENALTY	1769

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1101	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	16499372	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1829084	BOY
EOY	3339901	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	7965816	BOY
EOY	4302795	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1465556	BOY
EOY	1426662	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	5600	BOY
EOY	6573	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	3698540	BOY
EOY	7692862	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1506816	BOY
EOY	171078	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	16471412	BOY
EOY	16939871	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3723849	BOY
EOY	3579951	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	360000	BOY
EOY	340000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	4083849	BOY
EOY	3919951	EOY

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

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	12387563	BOY
EOY	13019920	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	12387563	BOY
EOY	13019920	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	16471412	BOY
EOY	16939871	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	ACCUMULATED ELIGIBILITY CREDITS	Description
Amount	$340,000	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	340000	TotalOfAmounts
Total Revenue	16996365	TotalRevenue
Total Expenses	16499372	TotalExpenses
Excess Or Deficit For Year	496993	ExcessOrDeficitForYear
Net Unrealized GL On Investments	135364	NetUnrealizedGLOnInvestments
Other	-$157,268	OtherAmount
Total Adjustments	-21904	TotalAdjustments
Excess Or Deficit Per FS	475089	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	17099955	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	135364	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	135364	RevenueNotRptdF990
Revenue Subtotal	16964591	RevenueSubtotal
Investment Expenses Not Included	31774	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	31774	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	16996365	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	16624866	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	16624866	ExpensesSubtotal
Investment Expenses Not Included2	31774	InvestmentExpensesNotIncluded2
Other Expenses Not Included	-157268	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	-125494	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	16499372	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	CHANGE IN BENEFIT LIABILITIES -157,268
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 4B	CHANGE IN BENEFIT LIABILITIES -157,268

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11	THE CHAIRMAN AND SECRETARY OF THE BOARD OF TRUSTEES AND THE ATTORNEY FOR THE TRUST REVIEW FORM 990 PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE TRUSTEES ARE REMINDED OF THEIR DUTY TO DISCLOSE ANY CONFLICT THAT THEY ARE AWARE OF. AN ANNUAL QUESTIONNAIRE IS REQUIRED TO BE FILLED OUT BY TRUSTEES AND SERVICE PROVIDERS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES DOCUMENTS AVAILABLE UPON REQUEST.