Civic Intelligence

Northwest Forest Products Assn Western States Regional Council No

990 • Fiscal year 2022 • EIN 93-6041903

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 31, 2023

5331 S Macadam Ave 220Portland, OR 97239

(503) 224-0048

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.10x

Higher debt load relative to assets than 63% of similar nonprofits.

2022 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

84th percentile

0.30x

Higher debt load relative to revenue than 84% of similar nonprofits.

2022 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2022

Net Margin

19th percentile

-8.7%

Higher net margin than 19% of similar nonprofits.

2022 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

2022 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2022

Asset Growth

26th percentile

-14%

Faster asset growth than 26% of similar nonprofits.

2022 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

20th percentile

-14%

Faster revenue growth than 20% of similar nonprofits.

2022 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Assets

Down

$32,462,052

Down $5,203,849 (-14%) from 2021

Net Assets

Down

$29,083,599

Down $4,956,869 (-15%) from 2021

Liabilities

Down

$3,378,453

Down $246,980 (-6.8%) from 2021

Revenue

Down

$11,408,829

Down $1,845,321 (-14%) from 2021

Expenses

Down

$12,403,159

Down $2,200,909 (-15%) from 2021

Net Income

Up

-$994,330

Up $355,588 (+26%) from 2021

Historical Trend

Balance Sheet Trend

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

$100M$50M$0Assets 2010: $99,316,226Liabilities 2010: $17,016,273Net Assets 2010: $82,299,9532010Assets 2011: $89,210,276Liabilities 2011: $13,444,032Net Assets 2011: $75,766,2442011Assets 2012: $91,772,688Liabilities 2012: $14,237,598Net Assets 2012: $77,535,0902012Assets 2013: $88,773,161Liabilities 2013: $13,012,835Net Assets 2013: $75,760,3262013Assets 2014: $84,041,960Liabilities 2014: $11,842,358Net Assets 2014: $72,199,6022014Assets 2015: $72,179,326Liabilities 2015: $10,800,380Net Assets 2015: $61,378,9462015Assets 2016: $61,749,881Liabilities 2016: $13,160,347Net Assets 2016: $48,589,5342016Assets 2017: $53,839,208Liabilities 2017: $9,530,354Net Assets 2017: $44,308,8542017Assets 2018: $46,007,874Liabilities 2018: $9,085,947Net Assets 2018: $36,921,9272018Assets 2019: $40,921,228Liabilities 2019: $6,078,511Net Assets 2019: $34,842,7172019Assets 2020: $40,191,203Liabilities 2020: $4,500,827Net Assets 2020: $35,690,3762020Assets 2021: $37,665,901Liabilities 2021: $3,625,433Net Assets 2021: $34,040,4682021Assets 2022: $32,462,052Liabilities 2022: $3,378,453Net Assets 2022: $29,083,5992022Assets 2023: $34,706,454Liabilities 2023: $2,984,392Net Assets 2023: $31,722,0622023Assets 2024: $37,721,260Liabilities 2024: $2,909,625Net Assets 2024: $34,811,6352024

Highlighted filing

2022

Assets$32,462,052
Liabilities$3,378,453
Net Assets$29,083,599

Operations Trend

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

$80M$60M$40M$20M$0-$20MExpenses 2010: $60,990,4022010Expenses 2011: $60,120,0472011Expenses 2012: $60,340,6912012Revenue 2013: $46,972,247Expenses 2013: $51,791,972Net Income 2013: -$4,819,7252013Revenue 2014: $51,008,393Expenses 2014: $47,900,593Net Income 2014: $3,107,8002014Revenue 2015: $38,475,932Expenses 2015: $45,089,550Net Income 2015: -$6,613,6182015Revenue 2016: $33,223,577Expenses 2016: $48,330,891Net Income 2016: -$15,107,3142016Revenue 2017: $33,858,694Expenses 2017: $37,728,545Net Income 2017: -$3,869,8512017Revenue 2018: $29,209,335Expenses 2018: $34,342,949Net Income 2018: -$5,133,6142018Revenue 2019: $26,121,233Expenses 2019: $30,523,854Net Income 2019: -$4,402,6212019Revenue 2020: $12,099,647Expenses 2020: $12,693,011Net Income 2020: -$593,3642020Revenue 2021: $13,254,150Expenses 2021: $14,604,068Net Income 2021: -$1,349,9182021Revenue 2022: $11,408,829Expenses 2022: $12,403,159Net Income 2022: -$994,3302022Revenue 2023: $11,911,048Expenses 2023: $11,043,413Net Income 2023: $867,6352023Revenue 2024: $11,948,106Expenses 2024: $10,157,354Net Income 2024: $1,790,7522024

Highlighted filing

2022

Revenue$11,408,829
Expenses$12,403,159
Net Income-$994,330
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 31, 2023
Return Version
2022v5.0
Gross Receipts
$34,059,391
Mission and Program Overview

Mission

To provide health & welfare benefits to eligible participants as specified in the plan.

Provide health & welfare benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$34,040,468$29,083,599▼ $4,956,869
Investments in Publicly Traded Securities$29,890,714$26,410,347▼ $3,480,367
Investments Other Securities$5,597,236$4,947,297▼ $649,939
Accounts Receivable$1,217,470$946,985▼ $270,485
Cash and Non-Interest-Bearing Accounts$912,923$108,468▼ $804,455
Prepaid Expenses and Deferred Charges$47,558$48,955▲ $1,397
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$37,665,901$32,462,052▼ $5,203,849
Liabilities
Other Liabilities$3,452,438$3,252,304▼ $200,134
Accounts Payable and Accrued Expenses$113,602$87,427▼ $26,175
Deferred Revenue$59,393$38,722▼ $20,671
Total Liabilities$3,625,433$3,378,453▼ $246,980
Net Assets / Fund Balance
Total Net Assets Fund Balance$34,040,468$29,083,599▼ $4,956,869
Total Liabilities and Net Assets / Fund Balance$37,665,901$32,462,052▼ $5,203,849

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$4,947,297--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brandon BryantUnion Trustee Co-chair
Wayne Thompson End 422Union Trustee Co-chair
Kim EckrothManagement Trustee
Mary SingerManagement Trustee
Kellye WiseManagement Trustee Co-chai
Caryn KaufmannUnion Trustee
Grady Lowery Start 422Union Trustee
Mike HicksUnion Trustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Premera Blue CrossClaims Payer7001 220TH ST SW BLDG 1, Mountlake Terrace, WA 98043$383,713
Benesys INCThird Party Administrator5331 S MACADAM AVE 200, Portland, OR 97239$240,447
Mercer Health & BenefitsConsulting1301 FIFTH AVE SUITE 1900, Seattle, WA 98101$136,500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,004,355
Investment Income
$404,474
Other Revenue
$0
Change in Net Assets
$-994,330

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,339,977
Revenue Not Reported on Financial Statements
$68,852
Revenue Not Reported on Form 990
$-3,962,539
Total Revenue per Audited Statements
$7,377,438
Total Revenue per Form 990
$11,408,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,259,349
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---$11,143,810
Other Expenses---$445,706
Fees for Services Other---$252,450
Fees for Services Management---$240,367
Fees for Services Legal---$93,783
Fees for Services Accounting---$86,226
Fees for Service Investment Mgmnt Fees---$68,852
Office Expenses---$33,132
Insurance---$22,957
Conferences and Meetings---$15,876
Total Functional Expenses$0$0$0$12,403,159

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,534,441
Total Expenses per Audited Statements$12,534,441
Total Expenses per Form 990$12,403,159
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-131,282
Other Expense Adjustments$-200,134
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
Lag Months Eligibility Coverage$1,704,821
Claims Incurred But Not Reported$1,496,462
Amounts Due to Insurance Companies$51,021
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 3

The plan is administered by benesys.

Form 990, Part VI, Section A, Line 8B

The trust does not have any committees that act on behalf of the board.

Form 990, Part VI, Section B, Line 11B

The form 990 was reviewed by the plan's board of trustees before it was filed.

Form 990, Part VI, Section B, Line 12C

The organization requires annual certification from board members and reviews their responses.

Form 990, Part VI, Section C, Line 19

The plan made its governing documents, conflict of interest policy, and financial statements available to the public.

Form 990, Part VII, Section A, Line 6

Trustees are not compensated by the trust. Compensation paid to trustees employed by other tax-exempt organizations is reported on form 990 filed with the irs by the related tax-exempt organization. If you would like additional information, please contact the plan administrator.

Filing and Contact Details

Filer

Filer Name
The Nelson Trust
EIN
93-6041903
Phone
5032240048
Address
5331 S MACADAM AVE 220, PORTLAND, OR 97239

Signing Officer

Name
Kellye Wise
Title
Co-chairman
Phone
5032240048
Signed
2023-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kellye Wise
Formed
1967
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
0
Employees
16
Volunteers
8

Preparer

Firm
Cliftonlarsonallen Llp
Address
10700 NORTHUP WAY SUITE 200, BELLEVUE, WA 98004-1446
Preparer
Michael T Mead CPA
Phone
4252506100
Supplemental Narrative

Additional Explanations

FORM 990, PART X, LINE 2C:

The process and methods used by the board of directors to select the independent audit firm has not changed from the prior year.

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 position that more likely than not would not be sustained upon examination by the irs. 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 ADJUSTMENTS:

Change in benefit obligations -200,134.

Raw XML AppendixShowing 400 of 428 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/BOYAmt0113602
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt087427
IRS990/AccountsReceivableGrp/BOYAmt01217470
IRS990/AccountsReceivableGrp/EOYAmt0946985
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE HEALTH & WELFARE BENEFITS.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt011143810
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BENESYS INC
IRS990/BooksInCareOfDetail/PhoneNum05032240048
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05331 S MACADAM AVE SUITE 220
IRS990/BooksInCareOfDetail/USAddress/CityNm0PORTLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097239
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0912923
IRS990/CashNonInterestBearingGrp/EOYAmt0108468
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt015876
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0383713
IRS990/ContractorCompensationGrp/CompensationAmt1240447
IRS990/ContractorCompensationGrp/CompensationAmt2136500
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt07001 220TH ST SW BLDG 1
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt15331 S MACADAM AVE 200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt21301 FIFTH AVE SUITE 1900
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0MOUNTLAKE TERRACE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1PORTLAND
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2SEATTLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0WA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1OR
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2WA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd098043
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd197239
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd298101
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0PREMERA BLUE CROSS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1BENESYS INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2MERCER HEALTH & BENEFITS
IRS990/ContractorCompensationGrp/ServicesDesc0CLAIMS PAYER
IRS990/ContractorCompensationGrp/ServicesDesc1THIRD PARTY ADMINISTRATOR
IRS990/ContractorCompensationGrp/ServicesDesc2CONSULTING
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt011143810
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0404474
IRS990/CYOtherExpensesAmt01259349
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt011004355
IRS990/CYRevenuesLessExpensesAmt0-994330
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt012403159
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt011408829
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt059393
IRS990/DeferredRevenueGrp/EOYAmt038722
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt086226
IRS990/FeesForServicesLegalGrp/TotalAmt093783
IRS990/FeesForServicesManagementGrp/TotalAmt0240367
IRS990/FeesForServicesOtherGrp/TotalAmt0252450
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt068852
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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/PersonNm0KELLYE WISE
IRS990/Form990PartVIISectionAGrp/PersonNm1WAYNE THOMPSON END 422
IRS990/Form990PartVIISectionAGrp/PersonNm2CARYN KAUFMANN
IRS990/Form990PartVIISectionAGrp/PersonNm3MARY SINGER
IRS990/Form990PartVIISectionAGrp/PersonNm4BRANDON BRYANT
IRS990/Form990PartVIISectionAGrp/PersonNm5KIM ECKROTH
IRS990/Form990PartVIISectionAGrp/PersonNm6MIKE HICKS
IRS990/Form990PartVIISectionAGrp/PersonNm7GRADY LOWERY START 422
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/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0MANAGEMENT TRUSTEE CO-CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt1UNION TRUSTEE CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4UNION TRUSTEE CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7UNION TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01967
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-376198
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt022274364
IRS990/GrossReceiptsAmt034059391
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt022957
IRS990/InvestmentIncomeGrp/ExclusionAmt0780672
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0780672
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt05597236
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt04947297
IRS990/InvestmentsPubTradedSecGrp/BOYAmt029890714
IRS990/InvestmentsPubTradedSecGrp/EOYAmt026410347
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt022650562
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt034040468
IRS990/NetAssetsOrFundBalancesEOYAmt029083599
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-376198
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-376198
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-3962539
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt033132
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CLAIMS ADMINISTRATION
IRS990/OtherExpensesGrp/TotalAmt0445706
IRS990/OtherLiabilitiesGrp/BOYAmt03452438
IRS990/OtherLiabilitiesGrp/EOYAmt03252304
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt047558
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt048955
IRS990/PrincipalOfficerNm0KELLYE WISE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2LIQUIDATED DAMAGES & INTEREST
IRS990/ProgramServiceRevenueGrp/Desc3COBRA STIMULUS SUBSIDY
IRS990/ProgramServiceRevenueGrp/Desc4SECURITIES LITIGATION PROCEEDS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010309048
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1668667
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt226257
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt483
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010309048
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1668667
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt226257
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt483
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt013189131
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02232854
IRS990/PYOtherExpensesAmt01414937
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt011021296
IRS990/PYRevenuesLessExpensesAmt0-1349918
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt014604068
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt013254150
IRS990/ReconcilationRevenueExpnssAmt0-994330
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt034040468
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt029083599
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-131282
IRS990ScheduleD/ExpensesSubtotalAmt012534441
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt068852
IRS990ScheduleD/InvestmentExpensesNotIncldAmt068852
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-3962539
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-200134
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt051021
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11704821
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21496462
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMOUNTS DUE TO INSURANCE COMPANIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LAG MONTHS ELIGIBILITY COVERAGE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CLAIMS INCURRED BUT NOT REPORTED
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt04947297
IRS990ScheduleD/OtherSecuritiesGrp/Desc0LIMITED PARTNERSHIP
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0-3962539
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt068852
IRS990ScheduleD/RevenueSubtotalAmt011339977
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 POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. 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 BENEFIT OBLIGATIONS -200,134.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt04947297
IRS990ScheduleD/TotalExpensesPerForm990Amt012403159
IRS990ScheduleD/TotalLiabilityAmt03252304
IRS990ScheduleD/TotalRevenuePerForm990Amt011408829
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07377438
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt012534441
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN IS ADMINISTERED BY BENESYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUST DOES NOT HAVE ANY COMMITTEES THAT ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WAS REVIEWED BY THE PLAN'S BOARD OF TRUSTEES BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION REQUIRES ANNUAL CERTIFICATION FROM BOARD MEMBERS AND REVIEWS THEIR RESPONSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PLAN MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER TAX-EXEMPT ORGANIZATIONS IS REPORTED ON FORM 990 FILED WITH THE IRS BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE PLAN ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS AND METHODS USED BY THE BOARD OF DIRECTORS TO SELECT THE INDEPENDENT AUDIT FIRM HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART X, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INTERNATIONAL ASSOCIATION OF MACHINIST & AEROSPACE WORKERS LOCAL 24
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0274665913
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORTING LOCAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt025 CORNELL AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GLADSTONE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd097027
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTI-EMPLOYER TRUST THAT PROVIDES HEALTH BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF DECEMBER 31, 2022, THERE ARE APPROXIMATELY 20 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATION OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. AMENTUM BELL & LUMBER POLE CO BUTTE SCHOOL DISTRICT #1 CASTLE & COLEMAN LOGGING CITY OF ELKTON CITY OF INTERNATIONAL FALLS CITY OF REEDSPORT CITY OF WINSTON CLEARWATER PAPER CORP COLLINS PRODUCTS LLC GREEN DIAMOND RESOURCE CO KOONTZ MACHINE & WELDING KOPPERS COMPANY MASON COUNTY CORRECTIONS NW CONTEXT. CONGREGATIONS ROSEBERG FOREST PRODUCTS CO. WEBFOOT TRUCK & EQUIPMENT WEYERHAEUSER WOODWORKERS LOCAL LODGE W12
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt037665901
IRS990/TotalAssetsEOYAmt032462052
IRS990/TotalAssetsGrp/BOYAmt037665901
IRS990/TotalAssetsGrp/EOYAmt032462052
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/TotalAmt012403159
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03625433
IRS990/TotalLiabilitiesEOYAmt03378453
IRS990/TotalLiabilitiesGrp/BOYAmt03625433
IRS990/TotalLiabilitiesGrp/EOYAmt03378453
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt034040468
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt029083599
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt011004355
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0404474
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011004355
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011408829
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt037665901
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt032462052
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05331 S MACADAM AVE 220
IRS990/USAddress/CityNm0PORTLAND
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097239
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.OURBENEFITOFFICE.COM/NELSON/BENEFITS/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KELLYE WISE

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.7$2.91$34.8$11.9$10.2$1.79
2023Detailed filing. Detailed filing data is available for this year.$34.7$2.98$31.7$11.9$11.0$0.87
2022Detailed filing. Detailed filing data is available for this year.$32.5$3.38$29.1$11.4$12.4$0.99
2021Detailed filing. Detailed filing data is available for this year.$37.7$3.63$34.0$13.3$14.6$1.35
2020Detailed filing. Detailed filing data is available for this year.$40.2$4.50$35.7$12.1$12.7$0.59
2019Detailed filing. Detailed filing data is available for this year.$40.9$6.08$34.8$26.1$30.5$4.40
2018Detailed filing. Detailed filing data is available for this year.$46.0$9.09$36.9$29.2$34.3$5.13
2017Detailed filing. Detailed filing data is available for this year.$53.8$9.53$44.3$33.9$37.7$3.87
2016Detailed filing. Detailed filing data is available for this year.$61.7$13.2$48.6$33.2$48.3$15.1
2015Summary only. Only limited summary data is available for this year.$72.2$10.8$61.4$38.5$45.1$6.61
2014Detailed filing. Detailed filing data is available for this year.$84.0$11.8$72.2$51.0$47.9$3.11
2013Detailed filing. Detailed filing data is available for this year.$88.8$13.0$75.8$47.0$51.8$4.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$91.8$14.2$77.5$60.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$89.2$13.4$75.8$60.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$99.3$17.0$82.3$61.0