2024-02-08T15:30:25-06:00 2023-03-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 S WASHINGTON ST STE 600 SPOKANE WA 99201 990 2022-04-01 916030802 NORTHWEST ROOFERS & EMPLOYERS HEALTH AND SECURITY PLAN NORT 2064417574 PO BOX 34203 SEATTLE WA 98124 LEO MARSURA CHAIRMAN 2064417574 2024-02-08 1 LEO MARSURA 999009999 1 PAUL J ANASTASI P00395796 5093230272 2024-02-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LEO MARSURA PO BOX 34203 SEATTLE WA 98124 33916857 0 X WWW.NWROOFERSTRUST.COM X 1962 WA TO PROVIDE HEALTH AND SECURITY BENEFITS. 8 0 3 0 0 0 0 0 10281959 10335534 300976 328646 0 0 10582935 10664180 0 0 6101575 8707088 0 0 0 0 0 850644 889452 6952219 9596540 3630716 1067640 20766552 21711784 1752603 2195860 19013949 19515924 TO PROVIDE HEALTH AND SECURITY BENEFITS. 0 0 THE PLAN PROVIDES BENEFITS FOR ELIGIBLE EMPLOYEES UNDER THE TERMS OF THE PLAN. 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 1 247 0 1 3 1 0 0 0 0 0 0 0 0 X 8 0 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 X WELFARE & PENSION ADMINISTRATION SERVICES INC 2064417574 7525 SOUTHEAST 24TH STREET SUITE MERCER ISLAND WA 98040 X X LEO MARSURA CHAIRMAN 1.00 40.00 X X 0 0 0 JON GWINNER SECRETARY 1.00 40.00 X X 0 0 0 BOB STARKEY CHAIRMAN (OUTGOING) 1.00 40.00 X X 0 0 0 RICHARD GEYER UNION TRUSTEE 1.00 40.00 X 0 0 0 DAVE BENSON JR UNION TRUSTEE 1.00 40.00 X 0 0 0 BRETT PURKETT UNION TRUSTEE 1.00 40.00 X 0 0 0 BRIAN BUTLER EMPLOYER TRUSTEE 1.00 40.00 X 0 0 0 ALEX BRANDT EMPLOYER TRUSTEE 1.00 40.00 X 0 0 0 DAN LESLIE EMPLOYER TRUSTEE 1.00 40.00 X 0 0 0 0 0 0 0 0 0 0 WELFARE AND PENSION ADMINSTRATION SERVIC 7525 SOUTHEAST 24TH STREET SUITE 2 MERCER ISLAND WA 98040 THIRD PARTY ADMINSTRATOR 347836 PREMERA BLUE CROSS PO BOX 327 SEATTLE WA 98111 CLAIMS PROCESSING 205482 2 EMPLOYER CONTRIBUTIONS 900099 10233503 10233503 EMPLOYEE COBRA CONTRIBUTIONS 900099 102031 102031 10335534 396013 396013 23185310 23252677 -67367 -67367 -67367 10664180 10335534 0 328646 8707088 630178 32833 44695 41816 86272 35288 3859 6745 DUES AND REGISTRATION 5631 PCORI TAX 2135 9596540 154591 2167781 953617 2996990 1183963 969524 12133 12926 18462248 15564563 20766552 21711784 18429 32928 1734174 2162932 1752603 2195860 X 0 0 0 0 19013949 19515924 19013949 19515924 20766552 21711784 1067640 -565665 0 X 0 1 X 0 0 0 AMOUNTS DUE INSURANCE COMPANIES 114031 PRESCRIPTION CLAIMS PAYABLE 64428 VISION CLAIMS PAYABLE 5473 ESTIMATED CLAIMS PAYABLE 1095000 ESTIMATED LIABILITY FOR INCURRED CLAIMS 884000 2162932 X 10056699 -565665 -565665 10622364 41816 41816 10664180 9125966 0 9125966 41816 428758 470574 9596540 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO THE APPROPRIATE SECTION OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN HAS OBTAINED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) BUT HAS SINCE BEEN AMENDED. HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS 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 PLAN'S 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 MARCH 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF THE LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, AND THE PLAN COULD BE SUBJECT TO INCOME TAX IF CERTAIN ISSUES WERE FOUND BY THE IRS THAT COULD RESULT IN THE DISQUALIFICATION OF THE PLAN'S TAX-EXEMPT STATUS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS PAYABLE 428,758. FORM 990, PART VI, SECTION A, LINE 3 THE BOARD OF TRUSTEES HIRED A PROFESSIONAL ADMINISTRATION COMPANY TO RUN THE TRUST ON A DAY TO DAY BASIS. THE BOARD OF TRUSTEES RETAINED ULTIMATE RESPONSIBILITY FOR THE ACTIONS OF THE TRUST. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND SIGNED BY THE BOARD SECRETARY PRIOR TO FILING, AND IS REVIEWED BY THE TRUST'S BOARD OF TRUSTEES AT A LATER MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND ENFORCED BY THE TRUST'S ATTORNEY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST. FORM 990, PART VII, SECTION A, LINE 1 TRUSTEES ARE NOT COMPENSATED BY THE HEALTH TRUST. COMPENSATION PAID TO CERTAIN TRUSTEES BY RELATED UNIONS IS REPORTED ON THOSE UNIONS' FORMS LM-2 FILED WITH OLMS. FORMS LM-2 ARE AVAILABLE PUBLICLY AT HTTPS://WWW.DOL.GOV/AGENCIES/OLMS/PUBLIC-DISCLOSURE-ROOM. THE COMPENSATION PAID TO CERTAIN TRUSTEES BY FOR-PROFIT CONTRIBUTING EMPLOYERS IS NOT REPORTED ON FORM 990 PART VII IN ACCORDANCE WITH THE VOLUNTEER EXCEPTION IN THE INSTRUCTIONS TO FORM 990. SEATTLE AREA ROOFERS APPRENTICESHIP TRUST CONTRIBUTING EMPLOYER 0 UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS 153 CONTRIBUTING EMPLOYER 0 UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS 189 CONTRIBUTING EMPLOYER 0 UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS 200 CONTRIBUTING EMPLOYER 0 UNITED UNION OF ROOFERS WATERPROOFERS AND ALLIED WORKERS 54 CONTRIBUTING EMPLOYER 0 BFC DIVERSIFIED LLC CONTRIBUTING EMPLOYER N/A 0 0 COLUMBIA BASIN SHEET METAL LLC CONTRIBUTING EMPLOYER N/A 0 0 DRI-CON ROOFING LLC CONTRIBUTING EMPLOYER N/A 0 0 GCI LLC CONTRIBUTING EMPLOYER N/A 0 0 INLAND WATERPROOFING SERVICES LLC CONTRIBUTING EMPLOYER N/A 0 0 LIZARD WATERPROOFING & DECK COATINGS LLC CONTRIBUTING EMPLOYER N/A 0 0 PLATINUM ROOF & CONSTRUCTION LLC CONTRIBUTING EMPLOYER N/A 0 0 SNYDER ROOFING OF WASHINGTON LLC CONTRIBUTING EMPLOYER N/A 0 0 TACOMA CUSTOM SHEET METAL LLC CONTRIBUTING EMPLOYER N/A 0 0 TORRES & TORRES ROOFING & SHEETMETAL LLC CONTRIBUTING EMPLOYER N/A 0 0 V&R SHEET METAL LLC CONTRIBUTING EMPLOYER N/A 0 0 WRIGHT ROOFINGLAWSON CONTRACTING LLC CONTRIBUTING EMPLOYER N/A 0 0 BEST CONTRACTING SERVICES INC CONTRIBUTING EMPLOYER N/A 0 FD THOMAS INC CONTRIBUTING EMPLOYER N/A 0 JENCO BUILDING SERVICE INC CONTRIBUTING EMPLOYER N/A 0 JR & CO ROOFING CONTRACTORS CONTRIBUTING EMPLOYER N/A 0 KRUEGER SHEET MTL CO CONTRIBUTING EMPLOYER N/A 0 LESLIE & CAMPBELL INC CONTRIBUTING EMPLOYER N/A 0 M G WAGNER CO INC CONTRIBUTING EMPLOYER N/A 0 METALWORKS OF MONTANA INC CONTRIBUTING EMPLOYER N/A 0 PIONEER MASONRY RESTORATION CO INC CONTRIBUTING EMPLOYER N/A 0 POCATELLO ROOFING INC CONTRIBUTING EMPLOYER N/A 0 PREFERRED ROOF SERVICES INC CONTRIBUTING EMPLOYER N/A 0 QUEEN CITY SHEET MTL & ROOFING CONTRIBUTING EMPLOYER N/A 0 TRI-STAR ROOFING INC CONTRIBUTING EMPLOYER N/A 0 UNITED PROFESSIONAL CAULKING & RESTORATION INC CONTRIBUTING EMPLOYER N/A 0 WAYNE'S ROOFING INC CONTRIBUTING EMPLOYER N/A 0 MCDONALD & WETLE INC CONTRIBUTING EMPLOYER N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1