PIPE TRADES TRUST: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
PIPE TRADES TRUST (EIN 81-6009567)
Tax period
2022-08-01 to 2023-07-31
Filed
2024-06-12
IRS object ID
202401649349301135
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-06-12T17:49:28-05:00ReturnTs
Tax Period End2023-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12875 MICHELLE DRIVE 300AddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92606ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN816009567EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PIPE TRADES TRUST OF THE NORTHERN ROCKYBusinessNameLine1Txt
Business Name Line2AREA HEALTH AND WELFARE TRUST FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPIPEBusinessNameControlTxt
Phone5094449641PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5433AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99205ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKRISTEN SHOWALTERPersonNm
Person TitlePLAN ADMINISTRATORPersonTitleTxt
Phone5094449641PhoneNum
Signature2024-06-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKRISTENPersonFirstNm
Person LastSHOWALTERPersonLastNm
FieldValueIRS element (for citing)
SSN816009567SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA N RYSSEL CPAPreparerPersonNm
PTINP00643670PTIN
Phone7149781300PhoneNum
Preparation2024-06-04PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKRISTEN SHOWALTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 5433AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99205ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$26,359,356GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.PIPETRADESTRUST.COMWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1959FormationYr
Legal Domicile StateMTLegalDomicileStateCd
Activity Or MissionPROVIDE HEALTH AND WELFARE BENEFITS TO UNION MEMBERS (ERISA TRUST)ActivityOrMissionDesc
Voting Members Governing Body18VotingMembersGoverningBodyCnt
Voting Members Independent18VotingMembersIndependentCnt
Total Employee19TotalEmployeeCnt
Total Volunteers18TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$16,532,306PYProgramServiceRevenueAmt
CY Program Service Revenue$17,319,343CYProgramServiceRevenueAmt
PY Investment Income$449,239PYInvestmentIncomeAmt
CY Investment Income$854,638CYInvestmentIncomeAmt
PY Other Revenue$226,974PYOtherRevenueAmt
CY Other Revenue$22,666CYOtherRevenueAmt
PY Total Revenue$17,208,519PYTotalRevenueAmt
CY Total Revenue$18,196,647CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$14,504,413PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$15,395,451CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,184,705PYOtherExpensesAmt
CY Other Expenses$1,419,217CYOtherExpensesAmt
PY Total Expenses$15,689,118PYTotalExpensesAmt
CY Total Expenses$16,814,668CYTotalExpensesAmt
PY Revenues Less Expenses$1,519,401PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,381,979CYRevenuesLessExpensesAmt
Total Assets BOY$24,135,856TotalAssetsBOYAmt
Total Assets EOY$25,046,762TotalAssetsEOYAmt
Total Liabilities BOY$1,552,014TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,553,398TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$22,583,842NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$23,493,364NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE MEDICAL, DENTAL, VISION, DEATH AND DISABILITY BENEFITS TO COLLECTIVELY BARGAINED EMPLOYEES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$16,814,668ExpenseAmt
DescINCOME USED TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLANDesc
Total Program Service Expenses$16,814,668TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee19EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members18GoverningBodyVotingMembersCnt
Independent Voting Member18IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AW REHN & ASOOCIATES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5095340600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11322 N POSTAddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DUANE JOHANNING
CHAIRMAN0.50Yes (X)Yes (X)$0$0$0
KRISTIN LANE
VICE CHAIRMAN0.50Yes (X)Yes (X)$0$0$0
MARK JONES
TREASURER0.50Yes (X)Yes (X)$0$0$0
BRADLEY BLOTSKY
SECRETARY0.50Yes (X)Yes (X)$0$0$0
DURANT THOEN
TRUSTEE0.50Yes (X)$0$0$0
SCOTT DICKINSON
TRUSTEE0.50Yes (X)$0$0$0
JOHN BUKOVATZ
TRUSTEE0.50Yes (X)$0$0$0
CLINT MCCULLOCH
TRUSTEE0.50Yes (X)$0$0$0
BRANDON SHAW
TRUSTEE0.50Yes (X)$0$0$0
STAN STEVENS
TRUSTEE0.50Yes (X)$0$0$0
KADE LIENEMANN
TRUSTEE0.50Yes (X)$0$0$0
RANDY NELSON
TRUSTEE0.50Yes (X)$0$0$0
CHRIS SCHAFF
TRUSTEE0.50Yes (X)$0$0$0
ANDY MICKELSON
TRUSTEE0.50Yes (X)$0$0$0
DON HALVERSON SR
TRUSTEE0.50Yes (X)$0$0$0
DON HALVERSON JR
TRUSTEE0.50Yes (X)$0$0$0
QUINTON QUEER
TRUSTEE0.50Yes (X)$0$0$0
AMY LOCKMER
TRUSTEE0.50Yes (X)$0$0$0
KRISTEN SHOWALTER
PLAN ADMINISTRATOR4.00Yes (X)$0$0$0
DAVID KIMMET
PLAN ADMINISTRATOR4.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BLUE CROSS BLUE SHIELD OF MONTANA
3645 S ALICE STHELENAMT59601CLAIMS PROCESSING$577,980
AW REHN & ASSOCIATES
PO BOX 5433SPOKANEWA99205ADMINISTRATION$176,851
SEATTLE-ALLIANT INSURANCE SERVICES INC
PO BOX 8377PASADENACA91109CONSULTING FEES$111,783
CLIFTONLARSONALLEN
601 W RIVERSIDE AVE STE 1950SPOKANEWA99201ACCOUNTING SERVICES$104,951
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTION525100$15,695,986$15,695,986
EMPLOYEE CONTRIBUTION525100$1,268,244$1,268,244
RECIPROCITY AGREEMENTS525100$355,113$355,113
FieldValueIRS element (for citing)
Total Program Service Revenue$17,319,343TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$505,238TotalRevenueColumnAmt
Exclusion$505,238ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$8,512,109SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$8,162,709SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$349,400SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$349,400TotalRevenueColumnAmt
Exclusion$349,400ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescLIQUIDATED DAMAGESDesc
Business525100BusinessCd
Total Revenue Column$22,666TotalRevenueColumnAmt
Related Or Exempt Func Income$22,666RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$22,666OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,196,647TotalRevenueColumnAmt
Related Or Exempt Func Income$17,342,009RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$854,638ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$15,395,451TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$914,873TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,743TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$122,451TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$111,783TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$19,468TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$30,398TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,728TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
CLAIMS RELATED EXPENSES$193,060
ACA FEES$5,853
INTERNATIONAL FOUNDATIO$1,860

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$16,814,668TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$70,000EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,362,319BOYAmt
EOY$3,436,527EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,824,338BOYAmt
EOY$1,839,647EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$48,985BOYAmt
EOY$47,747EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$17,900,214BOYAmt
EOY$19,652,841EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$24,135,856BOYAmt
EOY$25,046,762EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$48,373BOYAmt
EOY$58,969EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,503,641BOYAmt
EOY$1,494,429EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,552,014BOYAmt
EOY$1,553,398EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$22,583,842BOYAmt
EOY$23,493,364EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,583,842BOYAmt
EOY$23,493,364EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,135,856BOYAmt
EOY$25,046,762EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,381,979ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$472,457NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
INCURRED BUT NOT REPORTED CLAIMS$1,350,168
RECIPROCITY PAYABLE$144,261
FieldValueIRS element (for citing)
Total Liability$1,494,429TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$17,724,190TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$472,457NetUnrealizedGainsInvstAmt
Revenue Not Reported-$472,457RevenueNotReportedAmt
Revenue Subtotal$18,196,647RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$18,196,647TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$16,666,317TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included-$148,351OtherExpensesIncludedAmt
Expenses Not Reported-$148,351ExpensesNotReportedAmt
Expenses Subtotal$16,814,668ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$16,814,668TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2TWO TRUSTEES ARE FATHER AND SON.
FORM 990, PART VI, SECTION A, LINE 3THE 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 7AMEMBERS ARE PARTICIPATING EMPLOYERS AND THE SPONSORING UNION ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11BTHE ADMINISTRATOR REVIEWS THE COMPLETED 990 AND TAKES THE FORM TO THE CHAIRMAN FOR REVIEW AND SIGNATURE.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 15THE 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 19UPON REQUEST
PART XII LINE 2CTHE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
UA LOCAL #30
317 WASHINGTON STREETBILLINGSMT59101810201347LABOR UNIONMT501(C)(5)N/A0
UA LOCAL #300
2101 GREAT NORTHERN DRFARGOND58102411902201LABOR UNIONND501(C)(5)N/A0
UA LOCAL #459
1026 S 5TH ST WMISSOULAMT59801810252716LABOR UNIONMT501(C)(5)N/A0
LOCAL UNION 41
45 E SILVER STBUTTEMT59701810151328LABOR UNIONMT501(C)(5)N/A0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (115 entries)

4G PLUMBING & HEATING
AIR CONTROLS
AIR MECHANICAL INC
ALL TEMP REFRIGERATION LLC
ALLIED PLUMBING LLC
APEX PLUMBING & HEATING
APOLLO SHEET METAL INC
ATLANTIC PLANT MAINTENANCE INC
AUGUST WINTER & SONS INC
AZCO INC
BABCOCK & WILCOX CONST
BILLINGS PIPE JATC
BRIDGER CREEK PLUMBING LLC
BROTHERS PIPELINE
BUGNI PLUMBING & HEATIN
BURNN BOILER & MECHANIC
CF PLUMBING
CITY AIR MECH INC
CLARK MECHANICAL
CLARK PLUMBING & HEATIN
CONDITIONED AIR SYSTEMS
CONSTRUCTION & TURNAROUND SERVICES LLC
COOLING & HEATING UNLTD
COP CONSTRUCTION LLC
CORE CONTROLS INC
DAIKIN APPLIED
DALE PLUMBING
DCT INCORPORATED
DIAMOND PLBG & HTG INC
DIRK PLUMBING & HEATING
DRAIN WERKS LLC
ED BOLAND CONST INC
ELLINGSON TRENCHLESS LLC
EMCOR SERVICES FAGAN
EMPIRE HEATING AND COOLING
ENCODE CORP
ENERGY WEST INC
FLUID MECHANICAL
G & T PLBG & HTG INC
GALLE PLUMBING
GARTNER REFRIGERATION
GOEBEL FABRICATION LLC
GR MECHANICAL
HANGING H COMPANIES LLC
HAUSER CONTROLS LLC
HERTZ PLBG & HTG INC
HI TEN PLUMBING
HOMETOWN MECHANICAL INC
HONEYWELL
HUSSMANN CORPORATION
INGLETT & STUBBS LLC
INTREN
J H KELLY LLC
J S PLUMBING & HEATING
JAMAR COMPANY
JELD LLP
JOHNSON CONTROLS INC
JOHNSON CONTROLS LU 300 SIOUX FALLSWESTERN ND
LEADING EDGE MECHANICAL
LOCKMER PLBG & HTG UTIL
LOUIS A ROSER COMPANY
MADISON INDUSTRIAL SERVICES
MAP MECHANICAL CONTRACTORS
MCCARTHY HOLDINGS INC
MCKINSTRY CO LLC LU
METROPOLITAN MECHANICAL
MICHELS UTILITY SERVICES INC
MICKELSON PLUMBING & HE
MINNESOTA PIPE TRADES ASSOCIATION
MK MECHANICAL LLC
MOUNTAIN STATES PIPE TRADES ASSOCIATION LU
MOWBRAY & SON
MUSKA COMPANIES
NORPAC SHEET METAL
NORTHERN HORIZONS SOLWAY INC
OFTEDAL PLUMBING LLC
PBBS EQUIPMENT CORPORATION
PETERSON MECHANICAL INC
PETERSON SHEET METAL
PHILS PLBG & HTG
PIONEER PLUMBING & HYDRONIC HEATING
PLUMBING INNOVATIONS
POWER MAINTENANCE RES
PROTECH MECHANICAL INC
PUCCINELLI PLUMBING & HEATING
Q3 CONTRACTING
R J MECHANICAL
RICE LAKE CONSTRUCTION
ROBERT GIBB & SONS INC
RYAN PLBG & HTG
S & S PLUMBING&HEATING
SALTENBERGER PLBG
SAWYER PLUMBING
SENTINEL MECHANICAL LLC
SILVERBOW JATC
SIMONEAU STERLING
SORENSEN PLUMBING & HEATING
SOUTHWEST PLBG
STAINLESS SPECIALISTS
STAR SERVICE
STEVE HOWARD PLUMBING LLC
STEVENS BROTHERS MECHAN
SUNDANCE PLUMBING & HEA
SUPERIOR MECHANICAL
SVL SERVICE CORP
TESSIERS INC
TRI-COUNTY MECH & ELEC
TRI-VALLEY DRILLING
UNITED ASSOCIATION OF JOURNEYMAN & MT-WY PIPE TRADES ASSOC
US ENGINEERING CONSTRUCTION
VALLEY ELECTRICAL CONTRACTING INC LU
WEITZ INDUSTRIAL
WELDTECH SERVICES INC
WESTERN MONTANA PLUMBIN
WRIGLEY MECHANICAL INC
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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