Civic Intelligence

Montana Operating Eng Const & Mining Industry Health & Security Trust

990 • Fiscal year 2017 • EIN 81-6009559

Jun 01, 2016 to May 31, 2017 • Filed on Apr 11, 2018

Organization ProfileN/A

View Organization Page

P O Box 5434Spokane, WA 99205

(509) 328-0300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.55x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

94th percentile

0.62x

Higher debt load relative to revenue than 94% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Net Margin

7th percentile

-27%

Higher net margin than 7% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2017

Asset Growth

9th percentile

-19%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

15th percentile

-9.0%

Faster revenue growth than 15% of similar nonprofits.

2017 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$14,012,809

Down $3,190,369 (-19%) from 2016

Net Assets

Down

$6,324,607

Down $3,952,943 (-38%) from 2016

Liabilities

Up

$7,688,202

Up $762,574 (+11%) from 2016

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin7th percentile

Revenue

Down

$12,337,881

Down $1,227,509 (-9.0%) from 2016

Expenses

Up

$15,648,779

Up $1,659,030 (+12%) from 2016

Net Income

Down

-$3,310,898

Down $2,886,539 (-680%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2010: $13,518,159Liabilities 2010: $7,221,116Net Assets 2010: $6,297,0432010Assets 2011: $14,503,480Liabilities 2011: $6,993,805Net Assets 2011: $7,509,6752011Assets 2012: $15,829,600Liabilities 2012: $7,430,749Net Assets 2012: $8,398,8512012Assets 2013: $16,364,316Liabilities 2013: $7,025,741Net Assets 2013: $9,338,5752013Assets 2014: $18,700,609Liabilities 2014: $8,430,495Net Assets 2014: $10,270,1142014Assets 2015: $17,905,953Liabilities 2015: $7,850,436Net Assets 2015: $10,055,5172015Assets 2016: $17,203,178Liabilities 2016: $6,925,628Net Assets 2016: $10,277,5502016Assets 2017: $14,012,809Liabilities 2017: $7,688,202Net Assets 2017: $6,324,6072017Assets 2018: $12,989,590Liabilities 2018: $7,164,443Net Assets 2018: $5,825,1472018Assets 2019: $13,743,071Liabilities 2019: $6,899,032Net Assets 2019: $6,844,0392019Assets 2020: $14,402,252Liabilities 2020: $5,914,099Net Assets 2020: $8,488,1532020Assets 2021: $14,056,389Liabilities 2021: $6,358,736Net Assets 2021: $7,697,6532021Assets 2022: $13,661,186Liabilities 2022: $6,394,882Net Assets 2022: $7,266,3042022Assets 2023: $14,636,960Liabilities 2023: $6,551,884Net Assets 2023: $8,085,0762023Assets 2024: $14,409,193Liabilities 2024: $7,240,029Net Assets 2024: $7,169,1642024

Highlighted filing

2017

Assets$14,012,809
Liabilities$7,688,202
Net Assets$6,324,607
Open 2017 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $11,539,5442010Expenses 2011: $9,868,0552011Expenses 2012: $9,780,6142012Expenses 2013: $10,198,0902013Revenue 2014: $12,500,429Expenses 2014: $12,224,844Net Income 2014: $275,5852014Revenue 2015: $13,822,851Expenses 2015: $13,545,243Net Income 2015: $277,6082015Revenue 2016: $13,565,390Expenses 2016: $13,989,749Net Income 2016: -$424,3592016Revenue 2017: $12,337,881Expenses 2017: $15,648,779Net Income 2017: -$3,310,8982017Revenue 2018: $12,284,052Expenses 2018: $12,474,419Net Income 2018: -$190,3672018Revenue 2019: $14,537,830Expenses 2019: $13,718,670Net Income 2019: $819,1602019Revenue 2020: $13,549,020Expenses 2020: $12,496,257Net Income 2020: $1,052,7632020Revenue 2021: $11,682,696Expenses 2021: $12,751,318Net Income 2021: -$1,068,6222021Revenue 2022: $12,757,317Expenses 2022: $11,698,915Net Income 2022: $1,058,4022022Revenue 2023: $12,713,361Expenses 2023: $12,398,153Net Income 2023: $315,2082023Revenue 2024: $12,159,816Expenses 2024: $13,086,821Net Income 2024: -$927,0052024

Highlighted filing

2017

Revenue$12,337,881
Expenses$15,648,779
Net Income-$3,310,898
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Apr 11, 2018
Return Version
2016v3.0
Gross Receipts
$18,957,668
Mission and Program Overview

Mission

To provide medical, surgical, hospital, prescription, dental, vision, accident, life, accidental death and dismemberment, long-term disability, and vacation benefits to eligible participants and beneficiaries.

to provide accident, hospital, medical, surgical, disability, dental, vision, life insurance and accidental death and dismemberement benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,547,449$8,731,956▼ $1,815,493
Rtn Earn Endowment Incm Other Fnds$10,277,550$6,324,607▼ $3,952,943
Savings and Temporary Cash Investments$3,581,434$3,531,184▼ $50,250
Receivable From Disqualified Prsn$1,381,938$0▼ $1,381,938
Accounts Receivable$135,501$1,063,552▲ $928,051
Cash and Non-Interest-Bearing Accounts$1,538,842$686,117▼ $852,725
Prepaid Expenses and Deferred Charges$18,014$0▼ $18,014
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$17,203,178$14,012,809▼ $3,190,369
Other Assets Total-$0-
Liabilities
Other Liabilities$4,430,000$5,410,000▲ $980,000
Accounts Payable and Accrued Expenses$2,495,628$2,278,202▼ $217,426
Total Liabilities$6,925,628$7,688,202▲ $762,574
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,277,550$6,324,607▼ $3,952,943
Total Liabilities and Net Assets / Fund Balance$17,203,178$14,012,809▼ $3,190,369
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Harley HuestisTrustee
Jackie McPhersonTrustee
Jim KeaneTrustee
Kyle SchellingerTrustee
Mike JohnsonTrustee
Rion MilesTrustee
Steve GrossTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Zenith American Solutions IncThird Party AdminPO Box 5434, Spokane, WA 98205$166,483
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,043,388
Investment Income
$294,493
Other Revenue
$0
Change in Net Assets
$-3,310,898

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,295,064
Revenue Not Reported on Financial Statements
$42,817
Revenue Not Reported on Form 990
$-42,045
Total Revenue per Audited Statements
$12,253,019
Total Revenue per Form 990
$12,337,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$932,356
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---$14,716,423
Fees for Services Other---$556,380
Fees for Services Management---$145,854
Fees for Services Accounting---$43,599
Fees for Service Investment Mgmnt Fees---$42,817
Fees for Services Legal---$23,100
Travel---$18,540
Office Expenses---$16,540
Insurance---$14,002
Other Expenses---$4,186
Total Functional Expenses$0$0$0$15,648,779

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$15,648,779
Expenses per Audited Statements$15,182,968
Total Expenses per Audited Statements$15,182,968
Expenses Not Reported on Financial Statements$465,811
Other Expense Adjustments$422,994
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$1,381,938$0▼ $1,381,938
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Estimated Liability for Future Benefits$4,400,000
Estimated claims IBNR$1,010,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

“The day to day operations of the plan are managed by zenith american solutions, inc. a third party administrator”

Form 990, Part VI, Line 11B: Form 990 Review Process

“A Copy is sent to the chairman prior to filing. The Return is reviewed, then presented at the next board meeting.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The conflict of interest policy requires the trust office to distribute a questionnaire to fiduciaries of the plan in conjunction with the annual audit.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“governing documents, policies and financial statements are available upon request via mail or telephone at (509)328-0300.”

Filing and Contact Details

Filer

Filer Name
Montana Operating Eng Const & Mining
EIN
81-6009559
Phone
5093280300
Address
P O Box 5434, Spokane, WA 99205

Signing Officer

Name
Harley Huestis
Title
Trustee
Signed
2018-04-11
Discuss with paid preparer
Yes

Organization Details

Formed
1959
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Anastasi Moore & Martin Pllc
Address
9 South Washington St STE 600, Spokane, WA 99201-3709
Preparer
Paul J Anastasi CPA
Phone
5093230272
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Change in Accumulated Eligibility Credit = -$600000”

Financial Statement Notes

Part X : FIN48 Footnote

“The Trust established under the Plan to hold the Plans assets is intended to qualify pursuant to Section 501(c)(9) of the Internal Revenue Code (IRC), and accordingly, the Plans net investment income is exempt from income taxes. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service (IRS) in February 1962. The administrator and counsel believe that the Plan, as amended, continues to qualify and to operate in accordance with applicable provisions 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 Plans 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 May 31, 2017 and 2016, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Change in claims payable $42994 Change in Estimated Claims IBNR $380000”

Raw XML AppendixShowing 400 of 438 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02495628
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02278202
IRS990/AccountsReceivableGrp/BOYAmt0135501
IRS990/AccountsReceivableGrp/EOYAmt01063552
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0to provide accident, hospital, medical, surgical, disability, dental, vision, life insurance and accidental death and dismemberement benefits
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt014716423
IRS990/BooksInCareOfDetail/PersonNm0Zenith American Solutions Inc
IRS990/BooksInCareOfDetail/PhoneNum02062824100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0201 Queen Anne Ave North
IRS990/BooksInCareOfDetail/USAddress/CityNm0Seattle
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098109
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01538842
IRS990/CashNonInterestBearingGrp/EOYAmt0686117
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0166483
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO Box 5434
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Spokane
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0WA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd098205
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Zenith American Solutions Inc
IRS990/ContractorCompensationGrp/ServicesDesc0Third Party Admin
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt014716423
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0294493
IRS990/CYOtherExpensesAmt0932356
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt012043388
IRS990/CYRevenuesLessExpensesAmt0-3310898
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt015648779
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt012337881
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Provided participants with accident, hospital, medical, surgical, disability, dental, vision, life insurance and accidental death & dismemberement benefits
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt043599
IRS990/FeesForServicesLegalGrp/TotalAmt023100
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt0145854
IRS990/FeesForServicesOtherGrp/TotalAmt0556380
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt042817
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0Harley Huestis
IRS990/Form990PartVIISectionAGrp/PersonNm1Steve Gross
IRS990/Form990PartVIISectionAGrp/PersonNm2Mike Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm3Jim Keane
IRS990/Form990PartVIISectionAGrp/PersonNm4Rion Miles
IRS990/Form990PartVIISectionAGrp/PersonNm5Jackie McPherson
IRS990/Form990PartVIISectionAGrp/PersonNm6Kyle Schellinger
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01959
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-2072
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt06617715
IRS990/GrossReceiptsAmt018957668
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt014002
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0296565
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0296565
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt010547449
IRS990/InvestmentsPubTradedSecGrp/EOYAmt08731956
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0MT
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt06619787
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0to provide accident, hospital, medical, surgical, disability, dental, vision, life insurance and accidental death and dismemberement benefits
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt010277550
IRS990/NetAssetsOrFundBalancesEOYAmt06324607
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-2072
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2072
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-42045
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt016540
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-600000
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Transitional Reinsurance
IRS990/OtherExpensesGrp/Desc1PCORI Fees
IRS990/OtherExpensesGrp/TotalAmt067338
IRS990/OtherExpensesGrp/TotalAmt14186
IRS990/OtherLiabilitiesGrp/BOYAmt04430000
IRS990/OtherLiabilitiesGrp/EOYAmt05410000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018014
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Employee contribution
IRS990/ProgramServiceRevenueGrp/Desc1Employer contributions
IRS990/ProgramServiceRevenueGrp/Desc2Late charges & penalty
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0576437
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111464431
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22520
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0576437
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111464431
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22520
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt012933223
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0174365
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01056526
IRS990/PYProgramServiceRevenueAmt013391025
IRS990/PYRevenuesLessExpensesAmt0-424359
IRS990/PYTotalExpensesAmt013989749
IRS990/PYTotalRevenueAmt013565390
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt01381938
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-3310898
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt010277550
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt06324607
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03581434
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03531184
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0465811
IRS990ScheduleD/ExpensesSubtotalAmt015182968
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt042817
IRS990ScheduleD/InvestmentExpensesNotIncldAmt042817
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-42045
IRS990ScheduleD/OtherExpensesNotIncludedAmt0422994
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01010000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14400000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Estimated claims IBNR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Estimated Liability for Future Benefits
IRS990ScheduleD/RevenueNotReportedAmt0-42045
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt042817
IRS990ScheduleD/RevenueSubtotalAmt012295064
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Trust established under the Plan to hold the Plans assets is intended to qualify pursuant to Section 501(c)(9) of the Internal Revenue Code (IRC), and accordingly, the Plans net investment income is exempt from income taxes. The Plan has obtained a favorable tax determination letter from the Internal Revenue Service (IRS) in February 1962. The administrator and counsel believe that the Plan, as amended, continues to qualify and to operate in accordance with applicable provisions 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 Plans 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 May 31, 2017 and 2016, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Change in claims payable $42994 Change in Estimated Claims IBNR $380000
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt015648779
IRS990ScheduleD/TotalLiabilityAmt05410000
IRS990ScheduleD/TotalRevenuePerForm990Amt012337881
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt012253019
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt015182968
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The day to day operations of the plan are managed by zenith american solutions, inc. a third party administrator
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A Copy is sent to the chairman prior to filing. The Return is reviewed, then presented at the next board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The conflict of interest policy requires the trust office to distribute a questionnaire to fiduciaries of the plan in conjunction with the annual audit.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3governing documents, policies and financial statements are available upon request via mail or telephone at (509)328-0300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Change in Accumulated Eligibility Credit = -$600000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0See attached
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0201 Queen Anne Ave North
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Seattle
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd098109
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0See attached
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt0201 Queen Anne Ave North
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0Seattle
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd098109
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0See attached
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0201 Queen Anne Ave North
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Seattle
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd098109
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0620625
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt15035230
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt24967728
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2cash
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0See attached
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1See attached
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2See attached
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0s
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1s
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2s
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt017203178
IRS990/TotalAssetsEOYAmt014012809
IRS990/TotalAssetsGrp/BOYAmt017203178
IRS990/TotalAssetsGrp/EOYAmt014012809
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt015648779
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06925628
IRS990/TotalLiabilitiesEOYAmt07688202
IRS990/TotalLiabilitiesGrp/BOYAmt06925628
IRS990/TotalLiabilitiesGrp/EOYAmt07688202
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010277550
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06324607
IRS990/TotalProgramServiceRevenueAmt012043388
IRS990/TotalRevenueGrp/ExclusionAmt0296565
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012041316
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt012337881
IRS990/TotalVolunteersCnt07

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$14,012,809
Liabilities
$7,688,202
Net assets
$6,324,607
Revenue
$12,337,881
Expenses
$15,648,779
Net income
-$3,310,898
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.4$7.24$7.17$12.2$13.1$0.93
2023Detailed filing. Detailed filing data is available for this year.$14.6$6.55$8.09$12.7$12.4$0.32
2022Detailed filing. Detailed filing data is available for this year.$13.7$6.39$7.27$12.8$11.7$1.06
2021Detailed filing. Detailed filing data is available for this year.$14.1$6.36$7.70$11.7$12.8$1.07
2020Detailed filing. Detailed filing data is available for this year.$14.4$5.91$8.49$13.5$12.5$1.05
2019Detailed filing. Detailed filing data is available for this year.$13.7$6.90$6.84$14.5$13.7$0.82
2018Detailed filing. Detailed filing data is available for this year.$13.0$7.16$5.83$12.3$12.5$0.19
2017Detailed filing. Detailed filing data is available for this year.$14.0$7.69$6.32$12.3$15.6$3.31
2016Detailed filing. Detailed filing data is available for this year.$17.2$6.93$10.3$13.6$14.0$0.42
2015Detailed filing. Detailed filing data is available for this year.$17.9$7.85$10.1$13.8$13.5$0.28
2014Detailed filing. Detailed filing data is available for this year.$18.7$8.43$10.3$12.5$12.2$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.4$7.03$9.34$10.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.8$7.43$8.40$9.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.5$6.99$7.51$9.87
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.5$7.22$6.30$11.5
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)9 • $10M-$25M nonprofits