2026-04-07T12:07:12-05:00 2025-06-30 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2024-07-01 916068079 NORTHWEST IRONWORKERS HEALTH AND SECURITY TRUST NORT 2064417574 7525 SE 24TH STREET 200 MERCER ISLAND WA 98040 JEFF ILENSTINE CHAIRMAN 2064417574 2026-04-03 1 1 CHRISTI JONES CPA P01235845 5093230272 2026-04-03 2024 2025-03-06 01:10:19Z X JEFF ILENSTINE 7525 SE 24TH STREET 200 MERCER ISLAND WA 98040 148010926 0 X WWW.IRONWORKERSTRUST.COM X 1966 WA TO PROVIDE WELFARE BENEFITS FOR PARTICIPATING EMPLOYEES AND THEIR BENEFICIARIES. 16 0 33 0 0 0 0 0 52977070 52192167 -1342763 3199203 27308 46292 51661615 55437662 0 0 51110791 53051017 0 0 0 0 0 3719360 3781546 54830151 56832563 -3168536 -1394901 83613618 85740766 55107949 59755743 28505669 25985023 X TO PROVIDE AN ENTITY TO WHICH CONTRIBUTIONS FROM PARTICIPATING EMPLOYERS CAN BE PAID AND THROUGH WHICH THE TRUSTEES CAN CREATE AND ADMINISTER ONE OR MORE EMPLOYEE WELFARE BENEFIT PLANS FOR THE PARTICIPATING EMPLOYEES ON WHOSE BEHALF THE CONTRIBUTIONS HAVE BEEN PAID, AND THEIR BENEFICIARIES. 0 0 TO PROVIDE AN ENTITY TO WHICH CONTRIBUTIONS FROM PARTICIPATING EMPLOYERS CAN BE PAID AND THROUGH WHICH THE TRUSTEES CAN CREATE AND ADMINISTER ONE OR MORE EMPLOYEE WELFARE BENEFIT PLANS FOR THE PARTICIPATING EMPLOYEES ON WHOSE BEHALF THE CONTRIBUTIONS HAVE BEEN PAID, AND THEIR BENEFICIARIES. 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 1170 0 1 33 1 0 0 0 0 0 0 0 0 X 16 0 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X WELFARE & PENSION ADMINISTRATION SERVICE INC 2064417574 7525 SE 24TH STREET STE 200 MERCER ISLAND WA 98040 X X JEFF ILENSTINE CHAIRMAN (EMPLOYER TRUSTEE) 1.00 X X 0 0 0 CHRIS MCCLAIN SECRETARY (UNION TRUSTEE) 1.00 X X 0 0 0 KEN CARR EMPLOYER TRUSTEE 1.00 X 0 0 0 ROBERT DECKER EMPLOYER TRUSTEE 1.00 X 0 0 0 ALLAN HARDING EMPLOYER TRUSTEE 1.00 X 0 0 0 DAN CURTISS EMPLOYER TRUSTEE 1.00 X 0 0 0 MARC PAULSEN EMPLOYER TRUSTEE 1.00 X 0 0 0 KEVIN PATTERSON EMPLOYER TRUSTEE 1.00 X 0 0 0 DICK DEVRIES EMPLOYER TRUSTEE (OUTGOING) 1.00 X 0 0 0 JASON FUSSELL UNION TRUSTEE 1.00 X 0 0 0 GREG GALES UNION TRUSTEE 1.00 X 0 0 0 ROBERT KORTH UNION TRUSTEE 1.00 X 0 0 0 ANTHONY LADD UNION TRUSTEE 1.00 X 0 0 0 JAMES RYCKMAN UNION TRUSTEE 1.00 X 0 0 0 RODNEY G SPRINKLE UNION TRUSTEE 1.00 X 0 0 0 DEREK PATCHES UNION TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 WELFARE & PENSION ADMINISTRATION SERVICE 7525 SE 24TH STREET STE 200 MERCER ISLAND WA 98040 THIRD-PARTY ADMINISTRATION 1270291 PREMERA BLUECROSS 7001 220ST SW BUILDING 1 MOUNTLAKE TERRACE WA 98043 CLAIMS PROCESSING 900450 INNOVATIVE CARE MANAGEMENT INC 15 82ND DRIVE STE 180 GLADSTONE OR 97027 MEDICAL MANAGEMENT 224811 RAEL & LETSON 601 UNION STREET STE 2415 SEATTLE WA 98101 ACTUARY 165753 4 EMPLOYER CONTRIBUTIONS 525100 48542450 48542450 PARTICIPANT CONTRIBUTIONS 525100 3622988 3622988 DRUG TEST REIMBURSEMENTS 525100 26729 26729 52192167 2124531 2124531 93647936 92573264 1074672 1074672 1074672 LIQUIDATED DAMAGES 525100 46292 46292 46292 55437662 52238459 0 3199203 53051017 1083762 65809 69278 150522 2122772 81426 3728 10585 42805 EMPLOYEE ASSISTANCE PRO 76194 DRUG TEST PROGRAM 33505 PCORI TAX 28866 EMPLOYER WITHDRAWAL LIA 9646 2648 56832563 18397361 10165147 405326 1518161 8487760 9624450 38128 35845 56285043 64397163 83613618 85740766 1685807 1896944 53422142 57858799 55107949 59755743 X 0 0 0 0 28505669 25985023 28505669 25985023 83613618 85740766 X -1394901 1834255 -2960000 X 0 1 X 0 0 0 AMOUNTS DUE INSURANCE COMPANIES 836400 HEALTH REIMBURSEMENT ACCOUNTS (HRA) LIABILITY 17987000 CLAIMS INCURRED BUT NOT REPORTED 8728200 LAG MONTHS ELIGIBILITY COVERAGE 8703700 ACCUMULATED ELIGIBILITY CREDITS 20276400 EMPLOYER WITHDRAWAL LIABILITY 178708 SECURITY TRANSACTIONS PAYABLE 1148391 57858799 X 57121395 1834255 1834255 55287140 150522 150522 55437662 53875241 0 53875241 150522 2806800 2957322 56832563 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A DETERMINATION LETTER IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATED THAT THE PLAN, AS DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. 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 JUNE 30, 2025, 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 ADJUSTMENTS: CHANGE IN AMOUNTS DUE INSURANCE COMPANIES 74,000. CHANGE IN CLAIMS INCURRED BUT NOT REPORTED -13,200. CHANGE IN HRA LIABILITY 2,746,000. FORM 990, PART VI, SECTION A, LINE 3 THE DAY TO DAY OPERATIONS OF THE TRUST ARE CONTRACTED OUT TO PROFESSIONAL ADMINISTRATION COMPANY WELFARE & ADMINISTRATION SERVICE, INC., AND CERTAIN SELF-INSURED BENEFITS ARE PROCESSED BY A THIRD-PARTY CLAIMS PROCESSOR UNDER AN ADMINISTRATIVE SERVICES ONLY ARRANGEMENT. HOWEVER, THE BOARD OF TRUSTEES RETAINS ULTIMATE RESPONSIBILITY AND OVERSIGHT FOR THE OPERATIONS OF THE TRUST. FORM 990, PART VI, SECTION A, LINE 7A THERE WILL BE SIXTEEN TRUSTEES OF THE TRUST FUND, EIGHT OF WHOM WILL BE EMPLOYER TRUSTEES REPRESENTING THE PARTICIPATING EMPLOYERS AND EIGHT OF WHOM WILL BE EMPLOYEE TRUSTEES REPRESENTING THE PARTICIPATING EMPLOYEES. EMPLOYER TRUSTEES: ONE OF THE EMPLOYER TRUSTEES WILL BE CHOSEN EXCLUSIVELY BY THE MISSOULA CONSTRUCTION COUNCIL, INC. OR ITS SUCCESSOR; ONE WILL BE CHOSEN EXCLUSIVELY BY THE ALASKA STEEL CONTRACTORS & ERECTORS ASSOCIATION, INC. OR ITS SUCCESSOR; AND THE REMAINING WILL BE CHOSEN BY THE NORTHWEST IRON WORKERS ASSOCIATION, INC. OR ITS SUCCESSOR. THE MANNER AND METHOD OF APPOINTMENT WILL BE DETERMINED EXCLUSIVELY BY THE APPOINTING EMPLOYER ASSOCIATION. IF ANY EMPLOYER TRUSTEE DIES, RESIGNS OR HAS THE APPOINTMENT TERMINATED, A SUCCESSOR WILL BE APPOINTED BY THE EMPLOYER ASSOCIATION THAT APPOINTED THE PREDECESSOR AND CONFIRMED BY AN INSTRUMENT IN WRITING BY AN AUTHORIZED REPRESENTATIVE OF THE APPOINTING EMPLOYER ASSOCIATION AND SENT TO THE BOARD OF TRUSTEES. EMPLOYEE TRUSTEES: THE EMPLOYEE TRUSTEES WILL BE APPOINTED BY THE IRON WORKERS DISTRICT COUNCIL OF THE PACIFIC NORTHWEST. THE MANNER AND METHOD OF APPOINTMENT OF EMPLOYEE TRUSTEES WILL BE DETERMINED EXCLUSIVELY BY SAID DISTRICT COUNCIL. IF ANY EMPLOYEE TRUSTEE DIES, RESIGNS OR HAS THE APPOINTMENT TERMINATED, A SUCCESSOR WILL BE APPOINTED BY THE IRON WORKERS DISTRICT COUNCIL OF THE PACIFIC NORTHWEST AND CONFIRMED BY AN INSTRUMENT IN WRITING BY AN AUTHORIZED REPRESENTATIVE OF THE DISTRICT COUNCIL AND SENT TO THE BOARD OF TRUSTEES. EACH TRUSTEE WILL SERVE UNTIL THE TERMINATION OF APPOINTMENT, RESIGNATION, OR DEATH. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 WAS REVIEWED BY THE CHAIRMAN AND THIRD-PARTY ADMINISTRATOR BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER, AND MANAGEMENT OFFICIAL WITH DELEGATED POWERS WHO CAN INFLUENCE THE ACTIONS OF THE TRUST SHALL SIGN A STATEMENT THAT AFFIRMS SUCH PERSON HAS: RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY, READ AND UNDERSTANDS THE POLICY, AND AGREED TO COMPLY WITH THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUST CONCERNING THE PROPOSED TRANSACTION OR ARRANGEMENT. A TRANSACTION WITH A PARTY WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF: THE CONFLICTING INTEREST IS FULLY DISCLOSED, AND IT HAS BEEN DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE TRUST. DISCLOSURE IN THE ORGANIZATION WILL BE MADE TO THE BOARD OF TRUSTEES, WHO WILL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE. FORM 990, PART VI, SECTION C, LINE 18 PARTICIPANTS OF THE PLAN MAY REQUEST INFORMATION FROM THE PLAN'S THIRD-PARTY ADMINISTRATOR, HOWEVER, NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART VI, SECTION C, LINE 19 PARTICIPANTS OF THE PLAN MAY REQUEST INFORMATION FROM THE PLAN'S THIRD-PARTY ADMINISTRATOR, HOWEVER, NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART VII, SECTION A TRUSTEES ARE NOT COMPENSATED BY THE HEALTH TRUST. COMPENSATION PAID TO CERTAIN TRUSTEES BY THE RELATED TRAINING TRUST IS REPORTED ON THAT TRUST'S FORM 990 FILED WITH THE IRS, AND COMPENSATION PAID TO CERTAIN TRUSTEES BY RELATED UNIONS IS REPORTED ON THOSE UNIONS' FORMS 990 FILED WITH THE IRS AND FORMS LM-2 FILED WITH OLMS. FORMS 990 ARE AVAILABLE PUBLICLY AT WWW.GUIDESTAR.ORG, AND FORMS LM-2 ARE AVAILABLE PUBLICLY AT HTTPS://WWW.DOL.GOV/AGENCIES/OLMS/PUBLIC-DISCLOSURE-ROOM. FORM 990, PART XI, LINE 9: CHANGE IN LAG MONTHS ELIGIBILITY COVERAGE -1,103,300. CHANGE IN ACCUMULATED ELIGIBILITY CREDITS -1,856,700. 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