Civic Intelligence

Montana Contractors' Association Health

EIN 81-0449239 • 501(c)9 • Billings, MT

View Organization Page

Profile

Provide Medical, Dental, Vision, Short-term Disability (employee only), Life Insurance and AD&D Benefits to employees and their qualified dependents.

PO Box 30177Billings, MT 59107

www.mcatrusts.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

54th percentile

0.05x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.06x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2025

Net Margin

27th percentile

-1.1%

Higher net margin than 27% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

79th percentile

$235,750

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)9 • $25M-$50M nonprofits • Source year 2025

Asset Growth

24th percentile

-0.3%

Faster asset growth than 24% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-0.5%

Faster revenue growth than 24% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$42,436,550

Up $1,118,399 (+2.7%) from 2023

Liabilities

Up

$2,117,667

Up $711,154 (+51%) from 2023

Net Assets

Up

$40,318,883

Up $407,245 (+1.0%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin27th percentile

Revenue

Down

$37,464,305

Down $172,760 (-0.5%) from 2023

Expenses

Up

$37,886,286

Up $420,447 (+1.1%) from 2023

Net Income

Down

-$421,981

Down $593,207 (-346%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2011: $15,224,467Liabilities 2011: $5,993,766Net Assets 2011: $9,230,7012011Assets 2012: $21,993,171Liabilities 2012: $5,816,897Net Assets 2012: $16,176,2742012Assets 2013: $27,313,370Liabilities 2013: $5,701,751Net Assets 2013: $21,611,6192013Assets 2014: $33,523,428Liabilities 2014: $20,328Net Assets 2014: $33,503,1002014Assets 2015: $39,317,876Liabilities 2015: $921,761Net Assets 2015: $38,396,1152015Assets 2016: $41,881,471Liabilities 2016: $748,135Net Assets 2016: $41,133,3362016Assets 2017: $40,817,399Liabilities 2017: $1,181,814Net Assets 2017: $39,635,5852017Assets 2018: $37,518,472Liabilities 2018: $1,263,716Net Assets 2018: $36,254,7562018Assets 2019: $35,148,188Liabilities 2019: $1,305,439Net Assets 2019: $33,842,7492019Assets 2020: $31,465,980Liabilities 2020: $1,044,486Net Assets 2020: $30,421,4942020Assets 2021: $40,637,112Liabilities 2021: $2,235,284Net Assets 2021: $38,401,8282021Assets 2022: $43,826,014Liabilities 2022: $2,045,502Net Assets 2022: $41,780,5122022Assets 2023: $41,318,151Liabilities 2023: $1,406,513Net Assets 2023: $39,911,6382023Assets 2025: $42,436,550Liabilities 2025: $2,117,667Net Assets 2025: $40,318,8832025

Highlighted filing

2025

Assets$42,436,550
Liabilities$2,117,667
Net Assets$40,318,883
Open 2025 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MRevenue 2011: $25,862,511Expenses 2011: $23,817,032Net Income 2011: $2,045,4792011Revenue 2012: $29,204,446Expenses 2012: $22,258,873Net Income 2012: $6,945,5732012Revenue 2013: $29,207,773Expenses 2013: $23,772,428Net Income 2013: $5,435,3452013Revenue 2014: $29,479,362Expenses 2014: $23,843,953Net Income 2014: $5,635,4092014Revenue 2015: $29,845,860Expenses 2015: $25,494,851Net Income 2015: $4,351,0092015Revenue 2016: $29,550,587Expenses 2016: $26,257,798Net Income 2016: $3,292,7892016Revenue 2017: $30,742,375Expenses 2017: $33,284,530Net Income 2017: -$2,542,1552017Revenue 2018: $32,683,607Expenses 2018: $36,714,170Net Income 2018: -$4,030,5632018Revenue 2019: $35,808,161Expenses 2019: $38,425,553Net Income 2019: -$2,617,3922019Revenue 2020: $41,345,218Expenses 2020: $43,714,107Net Income 2020: -$2,368,8892020Revenue 2021: $39,280,005Expenses 2021: $35,836,386Net Income 2021: $3,443,6192021Revenue 2022: $40,627,147Expenses 2022: $36,401,095Net Income 2022: $4,226,0522022Revenue 2023: $37,637,065Expenses 2023: $37,465,839Net Income 2023: $171,2262023Revenue 2025: $37,464,305Expenses 2025: $37,886,286Net Income 2025: -$421,9812025

Highlighted filing

2025

Revenue$37,464,305
Expenses$37,886,286
Net Income-$421,981
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$42,436,550
Liabilities
$2,117,667
Net assets
$40,318,883
Revenue
$37,464,305
Expenses
$37,886,286
Net income
-$421,981
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.4$2.12$40.3$37.5$37.9$0.42
2023Summary only. Only limited summary data is available for this year.$41.3$1.41$39.9$37.6$37.5$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.8$2.05$41.8$40.6$36.4$4.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.6$2.24$38.4$39.3$35.8$3.44
2020Summary only. Only limited summary data is available for this year.$31.5$1.04$30.4$41.3$43.7$2.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.1$1.31$33.8$35.8$38.4$2.62
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.5$1.26$36.3$32.7$36.7$4.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$40.8$1.18$39.6$30.7$33.3$2.54
2016Detailed filing. Detailed filing data is available for this year.$41.9$0.75$41.1$29.6$26.3$3.29
2015Summary only. Only limited summary data is available for this year.$39.3$0.92$38.4$29.8$25.5$4.35
2014Summary only. Only limited summary data is available for this year.$33.5$0.02$33.5$29.5$23.8$5.64
2013Summary only. Only limited summary data is available for this year.$27.3$5.70$21.6$29.2$23.8$5.44
2012Summary only. Only limited summary data is available for this year.$22.0$5.82$16.2$29.2$22.3$6.95
2011Summary only. Only limited summary data is available for this year.$15.2$5.99$9.23$25.9$23.8$2.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Feb 13, 2026
Return Version
2024v5.5
Gross Receipts
$37,464,305
Mission and Program Overview

Mission

Provide Medical, Dental, Vision, Short-term Disability (employee only), Life Insurance and AD&D Benefits to Plan Participants.

Provided medical, dental, vision, short-term disability (employee only), life accidental death (Continued from Page 1) and dismemberment benefits to Plan Participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$40,590,452$40,318,883▼ $271,569
Investments in Publicly Traded Securities$34,199,923$36,025,857▲ $1,825,934
Savings and Temporary Cash Investments$6,879,307$5,279,275▼ $1,600,032
Accounts Receivable$1,348,360$1,033,378▼ $314,982
Land, Buildings, and Equipment, Net$130,720$98,040▼ $32,680
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$42,558,310$42,436,550▼ $121,760
Liabilities
Other Liabilities$1,865,000$1,905,000▲ $40,000
Deferred Revenue-$109,650-
Accounts Payable and Accrued Expenses$102,858$103,017▲ $159
Total Liabilities$1,967,858$2,117,667▲ $149,809
Net Assets / Fund Balance
Total Net Assets Fund Balance$40,590,452$40,318,883▼ $271,569
Total Liabilities and Net Assets / Fund Balance$42,558,310$42,436,550▼ $121,760

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$98,040$65,360$163,400
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kristine StarrHealthcare ManagerPT$50,900$96,900$147,800
Kenneth CrouseExecutive DirectorPT$87,500$30,375$117,875
Andrew TriAsst Director of Trusts/MCART MPT$64,000$23,650$87,650

Board Members and Trustees

NameTitle
Hattie RedmonChairperson
David AndersonTrustee
Karen RehbeinTrustee
Kerry GrayTrustee
Mark SandryTrustee
Tracy GolikTrustee
Cory BufordTrustee (Jan-Current)
Dave ZinkeTrustee (Jan-Dec)
Christy AustinSecretary
Heidi WadsworthTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Allegiance Benefit Plan ManagementAdministrative Claim FeesPO Box 3018, Missoula, MT 59806-3018$1,008,011
MCA Trusts Administrative OfficeService FeesPO Box 30177, Billings, MT 59107$686,980
Buckley Maxwell Dixon Dolezal PCLegal Fees2419 West Main Street Unit 3, Bozeman, MT 59718$424,038
Navitus Health SolutionsAdministrative Claim Fees2601 West Beltline, Madison, WI 53713$222,201
Eide Bailly LLPAccounting (Including Auditing)401 N 31st Street Ste 1120, Billings, MT 59101$119,950
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$35,387,519
Investment Income
$2,076,786
Other Revenue
$0
Change in Net Assets
$-421,981

Audited Revenue Reconciliation

Revenue per Audited Statements
$37,349,471
Revenue Not Reported on Financial Statements
$114,834
Revenue Not Reported on Form 990
$150,412
Total Revenue per Audited Statements
$37,499,883
Total Revenue per Form 990
$37,464,305
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,788,474
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$33,097,812
Fees for Services Management---$623,795
Fees for Services Legal---$429,441
Fees for Service Investment Mgmnt Fees---$114,834
Fees for Services Accounting---$112,453
Fees for Services Other---$79,270
Depreciation Depletion---$32,680
Office Expenses---$23,893
Other Expenses---$16,728
Insurance---$5,700
Total Functional Expenses$0$0$0$37,886,286

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$37,886,286
Expenses per Audited Statements$37,771,452
Total Expenses per Audited Statements$37,771,452
Expenses Not Reported on Financial Statements$114,834
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Tax Liability$1,905,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
Montana Contractors' Association Health
EIN
81-0449239
Phone
4062569910
Address
PO Box 30177, Billings, MT 59107

Signing Officer

Name
Kerry Gray
Title
Chairperson
Phone
4062569910
Signed
2026-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kerry Gray
Formed
1988
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
0
Employees
0
Volunteers
10

Preparer

Firm
Eide Bailly LLP
Address
800 Nicollet Mall Ste 1300, Minneapolis, MN 55402-7033
Preparer
Kim Hunwardsen CPA
Phone
6122536500
Supplemental Narrative

Additional Explanations

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.”

Financial Statement Notes

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.”

Raw XML AppendixShowing 400 of 572 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0102858
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0103017
IRS990/AccountsReceivableGrp/BOYAmt01348360
IRS990/AccountsReceivableGrp/EOYAmt01033378
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Provided medical, dental, vision, short-term disability (employee only), life accidental death (Continued from Page 1) and dismemberment benefits to Plan Participants.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt033097812
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IRS990/BooksInCareOfDetail/PhoneNum04062569910
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0404 N 31st Street Ste 205
IRS990/BooksInCareOfDetail/USAddress/CityNm0Billings
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
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IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt01008011
IRS990/ContractorCompensationGrp/CompensationAmt1686980
IRS990/ContractorCompensationGrp/CompensationAmt2424038
IRS990/ContractorCompensationGrp/CompensationAmt3222201
IRS990/ContractorCompensationGrp/CompensationAmt4119950
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt32601 West Beltline
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Missoula
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IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02076786
IRS990/CYOtherExpensesAmt04788474
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt035387519
IRS990/CYRevenuesLessExpensesAmt0-421981
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IRS990/CYTotalExpensesAmt037886286
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IRS990/CYTotalRevenueAmt037464305
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IRS990/Desc0Provided medical, dental, vision, short-term disability (employee only), life insurance and AD&D benefits to 4,467 Plan Participants.
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IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1060750
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1146000
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1247300
IRS990/Form990PartVIISectionAGrp/PersonNm0Hattie Redmon
IRS990/Form990PartVIISectionAGrp/PersonNm1Heidi Wadsworth
IRS990/Form990PartVIISectionAGrp/PersonNm2Christy Austin
IRS990/Form990PartVIISectionAGrp/PersonNm3David Anderson
IRS990/Form990PartVIISectionAGrp/PersonNm4Cory Buford
IRS990/Form990PartVIISectionAGrp/PersonNm5Tracy Golik
IRS990/Form990PartVIISectionAGrp/PersonNm6Kerry Gray
IRS990/Form990PartVIISectionAGrp/PersonNm7Karen Rehbein
IRS990/Form990PartVIISectionAGrp/PersonNm8Mark Sandry
IRS990/Form990PartVIISectionAGrp/PersonNm9Dave Zinke
IRS990/Form990PartVIISectionAGrp/PersonNm10Kenneth Crouse
IRS990/Form990PartVIISectionAGrp/PersonNm11Kristine Starr
IRS990/Form990PartVIISectionAGrp/PersonNm12Andrew Tri
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1087500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1150900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1264000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1087500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1150900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1264000
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee (Jan-Current)
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee (Jan-Dec)
IRS990/Form990PartVIISectionAGrp/TitleTxt10Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Healthcare Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt12Asst Director of Trusts/MCART M
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01988
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0525612
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0525612
IRS990/GrossReceiptsAmt037464305
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt05700
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01551174
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt01551174
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt034199923
IRS990/InvestmentsPubTradedSecGrp/EOYAmt036025857
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt065360
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0130720
IRS990/LandBldgEquipBasisNetGrp/EOYAmt098040
IRS990/LandBldgEquipCostOrOtherBssAmt0163400
IRS990/LegalDomicileStateCd0MT
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Provide Medical, Dental, Vision, Short-term Disability (employee only), Life Insurance and AD&D Benefits to Plan Participants.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt040590452
IRS990/NetAssetsOrFundBalancesEOYAmt040318883
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0525612
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt0525612
IRS990/NetUnrelatedBusTxblIncmAmt01827049
IRS990/NetUnrlzdGainsLossesInvstAmt0150412
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt023893
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Insurance Co Premiums
IRS990/OtherExpensesGrp/Desc1Claims Management
IRS990/OtherExpensesGrp/Desc2Income Tax Expense
IRS990/OtherExpensesGrp/Desc3ACA Fees
IRS990/OtherExpensesGrp/TotalAmt01473030
IRS990/OtherExpensesGrp/TotalAmt11221650
IRS990/OtherExpensesGrp/TotalAmt2655000
IRS990/OtherExpensesGrp/TotalAmt316728
IRS990/OtherLiabilitiesGrp/BOYAmt01865000
IRS990/OtherLiabilitiesGrp/EOYAmt01905000
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Kerry Gray
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/Desc0Employer Contributions
IRS990/ProgramServiceRevenueGrp/Desc1Ltd.Continuation of Coverage
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt035151052
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1236467
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt035151052
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1236467
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt033551129
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01969984
IRS990/PYOtherExpensesAmt05394716
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt035697767
IRS990/PYRevenuesLessExpensesAmt0-1278094
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt038945845
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt037667751
IRS990/ReconcilationRevenueExpnssAmt0-421981
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt040590452
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt040318883
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06879307
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05279275
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt098040
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065360
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0163400
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0114834
IRS990ScheduleD/ExpensesSubtotalAmt037771452
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0114834
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0114834
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0150412
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01905000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Tax Liability
IRS990ScheduleD/RevenueNotReportedAmt0150412
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0114834
IRS990ScheduleD/RevenueSubtotalAmt037349471
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt098040
IRS990ScheduleD/TotalExpensesPerForm990Amt037886286
IRS990ScheduleD/TotalLiabilityAmt01905000
IRS990ScheduleD/TotalRevenuePerForm990Amt037464305
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt037499883
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt037771452
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt087500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt164000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt087500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt164000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt022125
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt115400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt022125
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt115400
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt08250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt18250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt08250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt18250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Kenneth Crouse
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Andrew Tri
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Asst Director of Trusts/MCART M
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0117875
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt187650
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0117875
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt187650
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Management 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.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Montana Contractors' Association, Inc., the sponsoring organization, must approve any amendments to the Trust Agreement of Montana Contractors' Association Health Care Trust.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There are no committees that have the authority to act on behalf of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is provided to the governing body electronically for review prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization will make its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Management 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The individual VEBA Trust is not separately audited; however, it is included in the audit of the plan.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9The 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b

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