2024-11-13T14:06:49-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 915 HIGHLAND POINTE DR SUITE 300 ROSEVILLE CA 95678 990 2023-01-01 742301528 FLATIRON CONSTRUCTION CORP EMPLOYEE HEALTH BENEFIT TRUST FLAT 3034854050 385 INTERLOCKEN CRESCENT NO 900 BROOMFIELD CO 80021 DAVID CUNNINGHAM SR. VP OF HR 3034854050 2024-11-12 1 1 DYLAN VALENTINE P01934033 9167847800 2024-11-12 2023 2024-10-15 13:58:12Z DAVID CUNNINGHAM 385 INTERLOCKEN CRESCENT NO 900 BROOMFIELD CO 80021 18379994 0 X N/A X 1982 CO VOLUNTARY EMPLOYEES' BENEFITS ASSOCIATION PROVIDING BENEFITS TO MEMBERS. 3 0 0 0 0 0 0 0 14942749 18379994 0 0 0 0 14942749 18379994 0 0 18241443 17246482 0 0 0 0 0 157404 524775 18398847 17771257 -3456098 608737 7243756 8009064 1567617 1724188 5676139 6284876 VOLUNTARY EMPLOYEES' BENEFITS ASSOCIATION PROVIDING BENEFITS TO MEMBERS. 0 0 THE PLAN WAS ESTABLISHED JULY 1, 1982 FOR THE PURPOSE OF PROVIDING MEDICAL AND CERTAIN OTHER BENEFITS FOR ITS PARTICIPANTS. THE PLAN IS A VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION (VEBA) AND IS SUBJECT TO THE PROVISION OF THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 (ERISA). WITH CERTAIN LIMITATIONS, PARTICIPATION IN THE PLAN IS AVAILABLE TO SUBSTANTIALLY ALL REGULAR FULL-TIME NON-UNION EMPLOYEES OF THE PARTICIPATING EMPLOYERS AND THEIR DEPENDENTS. 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 CO X FLATIRON CONSTRUCTION CORP 3034854050 385 INTERLOCKEN CRESCENT NO 900 BROOMFIELD CO 80021 DAVID CUNNINGHAM SR. VP OF HR 1.00 40.00 X X 0 502339 42193 TIFFANY HERRON TOTAL REWARDS DIRECTOR 20.00 40.00 X 0 218340 28261 SARAH BELL CORPORATE CONTROLLER 1.00 40.00 X 0 170943 27090 0 891622 97544 0 0 1 0 0 HEALTH & WELFARE BENEFITS 525100 18379994 18379994 18379994 18379994 18379994 0 0 17246482 7326 PREMIUM REIMBURSEMENT 514503 BANK FEES 2946 17771257 4083504 4683446 2703252 2868618 457000 457000 7243756 8009064 17617 20188 1550000 1704000 1567617 1724188 X 0 0 0 0 5676139 6284876 5676139 6284876 7243756 8009064 608737 0 X 0 1 X 0 0 0 RESERVE FUND AT TPA 457000 457000 IBNR RESERVE 1704000 1704000 X PART X, LINE 2: THE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED NOVEMBER 15, 1988, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 AND 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX EXEMPT. 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. NORTH AMERICA 0 3 PROGRAM SERVICES WITHHOLDING OF COMPENSATION TO COVER HEALTH BENEFIT PREMIUMS 83334 0 3 0 0 0 3 83334 0 83334 0 0 0 0 0 0 0 0 0 DAVID CUNNINGHAM SR. VP OF HR 0 323500 0 178839 0 0 0 14184 0 28009 0 544532 0 0 TIFFANY HERRON TOTAL REWARDS DIRECTOR 0 191154 0 27186 0 0 0 11764 0 16497 0 246601 0 0 SARAH BELL CORPORATE CONTROLLER 0 154981 0 15962 0 0 0 8964 0 18126 0 198033 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE TRUST HAD NO FORMAL TRUSTEES DURING THE 2023 TAX YEAR. ALL GOVERNANCE DECISIONS WERE MADE BY THE BENEFITS COMMITTEE OF THE PLAN SPONSOR. FORM 990, PART VI, SECTION A, LINE 8A SEE SECTION A LINE 1 EXPLANATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED ANNUALLY BY THE PLAN SPONSOR'S BENEFIT COMMITTEE PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION C, LINE 19 FLATIRON CONSTRUCTION CORP. EMPLOYEE HEALTH BENEFIT PLAN MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FLATIRON CONSTRUCTION CORP 385 INTERLOCKEN CRESCENT NO 900 BROOMFIELD CO 80021 043147491 TRANSPORTATION CONSTRUCTION AND CIVIL ENGINEERING CO C 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 FLATIRON CONSTRUCTION CORP S 18379994 CASH