2026-03-16T16:58:14-05:00 2025-04-30 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2024-05-01 266821787 FRINGE BENEFIT PLAN FOR DBRA EMPLOYEES OF CENTRAL SPECIALTIES INC FRIN 3207627289 6325 COUNTY ROAD 87 SW ALEXANDRIA MN 56308 ROSS LARSON TRUSTEE 3207627289 2026-03-16 1 1 MICHELLE M HEKEL P01440878 3192346885 2026-03-16 2024 2025-03-06 01:10:19Z ROSS LARSON 6325 COUNTY ROAD 87 SW ALEXANDRIA MN 56308 1112909 0 X N/A X 2009 MN TO PROVIDE MEDICAL CARE AND OTHER QUALIFIED WELFARE BENEFITS FOR EMPLOYEES AND THEIR FAMILIES. 2 0 0 0 149133 0 0 0 2524814 963776 167435 149133 0 0 2692249 1112909 0 0 2389934 2115858 0 0 0 0 0 126372 128832 2516306 2244690 175943 -1131781 3885865 2453788 371964 71668 3513901 2382120 TO PROVIDE MEDICAL CARE AND OTHER QUALIFIED WELFARE BENEFITS FOR ELIGIBLE EMPLOYEES AND THEIR SPOUSES AND DEPENDENTS. 0 0 FRINGE BENEFIT PLAN FOR DAVIS-BACON AND RELATED ACTS (DBRA) EMPLOYEES OF CENTRAL SPECIALTIES, INC. (THE "PLAN") IS A DEFINED CONTRIBUTION HEALTH AND WELFARE BENEFIT PLAN COVERING EMPLOYEES OF CENTRAL SPECIALTIES, INC. FOR WHOM FRINGE BENEFITS ARE REQUIRED TO BE MADE UNDER THE FEDERAL DBRA, OR ANY OTHER FEDERAL, STATE, OR LOCAL PREVAILING WAGE LAW. THE PLAN PROVIDES MEDICAL CARE AND OTHER QUALIFIED WELFARE BENEFITS FOR ELIGIBLE EMPLOYEES AND THEIR SPOUSES AND DEPENDENTS. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 0 0 0 1 1 0 0 0 0 0 0 0 X 2 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X NETWORK ADMINISTRATORS INSURANCE AG 8002502741 414 MAIN STREET SUITE 103 PORT JEFFERSON NY 11777 X ROSS LARSON TRUSTEE 1.00 X 0 0 0 JOE MINNERATH TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 963776 963776 963776 149133 149133 1112909 963776 149133 0 2115858 103077 25755 2244690 3885865 2453788 3885865 2453788 371964 71668 371964 71668 X 0 0 0 0 3513901 2382120 3513901 2382120 3885865 2453788 -1131781 0 X 0 1 X 1 0 0 X 1112909 0 1112909 0 1112909 2244690 0 2244690 0 2244690 PART X, LINE 2: THE VEBA TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED NOVEMBER 30, 2011, 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 FOR THE YEARS ENDED APRIL 30, 2025 AND 2024, FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE 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 IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING JURISDICTIONS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE TRUSTEES PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). CENTRAL SPECIALTIES INC 6325 COUNTY ROAD 87 SW ALEXANDRIA MN 56308 411270987 HEAVY HIGHWAY CONSTRUCTION MN N/A S 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1