2024-06-12T17:49:28-05:00 2023-07-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2022-08-01 816009567 PIPE TRADES TRUST OF THE NORTHERN ROCKY AREA HEALTH AND WELFARE TRUST FUND PIPE 5094449641 PO BOX 5433 SPOKANE WA 99205 KRISTEN SHOWALTER PLAN ADMINISTRATOR 5094449641 2024-06-12 1 KRISTEN SHOWALTER 816009567 0 LISA N RYSSEL CPA P00643670 7149781300 2024-06-04 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z KRISTEN SHOWALTER PO BOX 5433 SPOKANE WA 99205 26359356 0 X WWW.PIPETRADESTRUST.COM X 1959 MT PROVIDE HEALTH AND WELFARE BENEFITS TO UNION MEMBERS (ERISA TRUST) 18 18 19 18 0 0 0 0 16532306 17319343 449239 854638 226974 22666 17208519 18196647 0 0 14504413 15395451 0 0 0 0 0 1184705 1419217 15689118 16814668 1519401 1381979 24135856 25046762 1552014 1553398 22583842 23493364 PROVIDE MEDICAL, DENTAL, VISION, DEATH AND DISABILITY BENEFITS TO COLLECTIVELY BARGAINED EMPLOYEES. 0 0 16814668 INCOME USED TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN 16814668 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 1 19 1 0 0 0 0 0 0 0 0 X 18 18 1 1 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X AW REHN & ASOOCIATES INC 5095340600 1322 N POST SPOKANE WA 99201 X DUANE JOHANNING CHAIRMAN 0.50 X X 0 0 0 KRISTIN LANE VICE CHAIRMAN 0.50 X X 0 0 0 MARK JONES TREASURER 0.50 X X 0 0 0 BRADLEY BLOTSKY SECRETARY 0.50 X X 0 0 0 DURANT THOEN TRUSTEE 0.50 X 0 0 0 SCOTT DICKINSON TRUSTEE 0.50 X 0 0 0 JOHN BUKOVATZ TRUSTEE 0.50 X 0 0 0 CLINT MCCULLOCH TRUSTEE 0.50 X 0 0 0 BRANDON SHAW TRUSTEE 0.50 X 0 0 0 STAN STEVENS TRUSTEE 0.50 X 0 0 0 KADE LIENEMANN TRUSTEE 0.50 X 0 0 0 RANDY NELSON TRUSTEE 0.50 X 0 0 0 CHRIS SCHAFF TRUSTEE 0.50 X 0 0 0 ANDY MICKELSON TRUSTEE 0.50 X 0 0 0 DON HALVERSON SR TRUSTEE 0.50 X 0 0 0 DON HALVERSON JR TRUSTEE 0.50 X 0 0 0 QUINTON QUEER TRUSTEE 0.50 X 0 0 0 AMY LOCKMER TRUSTEE 0.50 X 0 0 0 KRISTEN SHOWALTER PLAN ADMINISTRATOR 4.00 X 0 0 0 DAVID KIMMET PLAN ADMINISTRATOR 4.00 X 0 0 0 0 0 0 0 0 0 0 BLUE CROSS BLUE SHIELD OF MONTANA 3645 S ALICE ST HELENA MT 59601 CLAIMS PROCESSING 577980 AW REHN & ASSOCIATES PO BOX 5433 SPOKANE WA 99205 ADMINISTRATION 176851 SEATTLE-ALLIANT INSURANCE SERVICES INC PO BOX 8377 PASADENA CA 91109 CONSULTING FEES 111783 CLIFTONLARSONALLEN 601 W RIVERSIDE AVE STE 1950 SPOKANE WA 99201 ACCOUNTING SERVICES 104951 4 EMPLOYER CONTRIBUTION 525100 15695986 15695986 EMPLOYEE CONTRIBUTION 525100 1268244 1268244 RECIPROCITY AGREEMENTS 525100 355113 355113 17319343 505238 505238 8512109 8162709 349400 349400 349400 LIQUIDATED DAMAGES 525100 22666 22666 22666 18196647 17342009 0 854638 15395451 914873 5743 122451 111783 19468 30398 13728 CLAIMS RELATED EXPENSES 193060 ACA FEES 5853 INTERNATIONAL FOUNDATIO 1860 16814668 70000 4362319 3436527 1824338 1839647 48985 47747 17900214 19652841 24135856 25046762 48373 58969 1503641 1494429 1552014 1553398 X 0 0 0 0 22583842 23493364 22583842 23493364 24135856 25046762 1381979 -472457 0 X X 0 1 X 1 0 0 INCURRED BUT NOT REPORTED CLAIMS 1350168 RECIPROCITY PAYABLE 144261 1494429 X 17724190 -472457 -472457 18196647 0 18196647 16666317 -148351 -148351 16814668 0 16814668 PART X, LINE 2: THE TRUST HAS RECEIVED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) STATING THAT THE TRUST WAS DESIGNED IN ACCORDANCE WITH THE APPLICABLE REQUIREMENT OF THE INTERNAL REVENUE CODE (IRC). THE TRUST ADMINISTRATOR BELIEVES THE TRUST, AS AMENDED, IS CURRENTLY DESIGNED AND IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND ACCORDINGLY, BELIEVES THE TRUST'S INVESTMENT INCOME IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. TRUST MANAGEMENT EVALUATES UNCERTAIN INCOME TAX POSITIONS TAKEN BY THE TRUST. THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION ARE RECOGNIZED WHEN THE POSITION IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS TO BE SUSTAINED UPON EXAMINATION BY THE IRS. THE TRUST ADMINISTRATOR HAS ANALYZED THE TAX POSITION TAKEN BY THE TRUST, AND HAS CONCLUDED THAT AS OF JULY 31, 2023, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS AND THERE ARE CURRENTLY NO AUDITS IN PROGRESS. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN CLAIMS INCURRED BUT NOT PAID -148,351. FORM 990, PART VI, SECTION A, LINE 2 TWO TRUSTEES ARE FATHER AND SON. FORM 990, PART VI, SECTION A, LINE 3 THE BOARD OF TRUSTEES HAS HIRED A PROFESSIONAL ADMINISTRATION COMPANY TO OPERATE THE TRUST ON A DAY TO DAY BASIS. THE BOARD OF TRUSTEES RETAINS ULTIMATE RESPONSIBILITY OF THE ACTIONS OF THE PROFESSIONAL ADMINISTRATORS ACTIONS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ARE PARTICIPATING EMPLOYERS AND THE SPONSORING UNION ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE ADMINISTRATOR REVIEWS THE COMPLETED 990 AND TAKES THE FORM TO THE CHAIRMAN FOR REVIEW AND SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES ARE ADVISED OF THIS POLICY ANNUALLY AND TRANSACTIONS WITH THE TRUST ARE REVIEWED FOR CONFLICTS OF INTEREST BY INDEPENDENT AUDITORS. FORM 990, PART VI, SECTION B, LINE 15 THE TRUSTEES ARE UNCOMPENSATED FOR THEIR SERVICE ON THE BOARD OF TRUSTEES. THE TRUSTEES ARE REIMBURSED FOR LOST COMPENSATION FROM THEIR EMPLOYER OR FOR LOST COMPENSABLE LEAVE UTILIZED, IF NOT PAID BY THE EMPLOYER, TO ATTEND TO TRUST BUSINESS, ATTEND TRUST MEETINGS, AND TO ATTEND TRUSTEE EDUCATIONAL TRAINING. THE TRUSTEES ARE ALSO REIMBURSED THE NECESSARY AND REASONABLE COSTS AND EXPENSES THAT THEY INCUR IN THEIR CAPACITY AS A TRUSTEE PURSUANT TO A WRITTEN TRUSTEE EXPENSE REIMBURSEMENT POLICY. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST PART XII LINE 2C THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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