2022-08-29T11:58:31-04:00 2021-12-31 200079326 DINGUS ZARECOR & ASSOCIATES PLLC 12015 E MAIN AVE SPOKANE VALLEY WA 99206 990 2021-01-01 467048407 WASHINGTON COMMERCIAL CONSTRUCTION HEALTH TRUST WASH 5093266885 1206 N LINCOLN STREET SUITE 200 SPOKANE WA 99201 DEBORAH BRADY TRUSTEE 5093266885 2022-08-17 true DEB BRADY 999009999 THOMAS DINGUS P00951009 5092420874 2022-08-29 2021 2022-09-23 18:48:47Z DEBORAH BRADY 1206 N LINCOLN STREET SUITE 200 SPOKANE WA 99201 16528039 false X AIMSTPA.COM X 2014 WA TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPATING EMPLOYERS. 3 3 0 0 13662784 16528039 0 0 0 13662784 16528039 0 12028477 14769736 0 0 0 1573854 1744398 13602331 16514134 60453 13905 1081363 980681 479940 364929 601423 615752 TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPATING EMPLOYERS. false false TO ADMINISTER THE WASHINGTON COMMERCIAL CONSTRUCTION HEALTH TRUST HEALTH AND WELFARE BENEFIT PLAN. THE PLAN PROVIDES MEDICAL, DENTAL, VISION, LIFE, ACCIDENTAL DEATH AND DISABILITY INSURANCE TO PARTICIPANTS AND THEIR DEPENDENTS. false false false false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false true false false false false false true false false true 29 0 true 0 false false false false false false false false X 3 3 false true false false true true true true true false false true false false false false false false X ASSOCIATED INDUSTRIES MGMT SERVICES 5093266885 1206 N LINCOLN SPOKANE WA 99201 DEBORAH BRADY TRUSTEE 1.00 X 0 9000 0 ROBIN HILLEARY TRUSTEE 1.00 X 0 9000 0 CHRISTINE SMITH TRUSTEE 1.00 X 0 2250 0 GAYLE LAWRENCE TRUSTEE 1.00 X 0 6750 0 JAMES DEWALT ADMINISTRATO 1.00 39.00 X 0 275677 0 302677 false true false 16528039 16528039 16528039 14769736 12064 19733 41227 4843 BROKERAGE FEES 827115 ADMINISTRATION FEES 349080 CONSULTING FEES 329806 ENDORSEMENT FEES 123970 36560 16514134 0 0 0 925645 835576 3095 2306 148755 137681 3868 5118 1081363 980681 114486 115532 365454 249397 479940 364929 X 601423 615752 601423 615752 1081363 980681 X 13905 424 X false true X false false X 16528463 424 424 16528039 16528039 16514134 16514134 16514134 SCHEDULE D, PAGE 3, PART X THE TRUST IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AS A TAX-EXEMPT ORGANIZATION AND A FAVORABLE TAX DETERMINATION LETTER HAS BEEN OBTAINED FROM THE INTERNAL REVENUE SERVICE (IRS). THE BOARD OF TRUSTEES BELIEVES THE PLAN IS DESIGNED AND HAS BEEN OPERATED THROUGH DECEMBER 31, 2021, IN COMPLIANCE WITH THE APPLICABLE PROVISIONS OF THE IRC. THE PLAN IS ALSO SUBJECT TO AUDIT OR EXAMINATION BY VARIOUS REGULATORY JURISDICTIONS. 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 TAX POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN SPONSOR HAS ANALYZED THE TAX 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 NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN SPONSOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2018. SCHEDULE D, PAGE 4, PART XI, LINE 2D INSURANCE PROCEEDS 424 false false false JAMES DEWALT ADMINISTRATOR 275677 275677 SCHEDULE J, PART III COMPENSATION AND BENEFITS WERE PAID BY ASSOCIATED INDUSTRIES MANAGEMENT SERVICES (AIMS), A RELATED PARTY AND TPA FOR THE PLAN. ASSOCIATED INDUSTRIES MGMT SERVICES PLAN ADMIN 349080 ADMIN SERVICES false FORM 990, PAGE 6, PART VI, LINE 3 THE TRUST CONTRACTS WITH ASSOCIATED INDUSTRIES MANAGEMENT SERVICES, INC. (AIMS) AS THE THIRD PARTY ADMINISTRATOR FOR THE TRUST AND UTILIZES AN EMPLOYEE OF AIMS AS ITS ADMINISTRATOR. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS OF THE TRUST ARE PARTICIPATING EMPLOYERS OF THE INDUSTRY GROUP. FORM 990, PAGE 6, PART VI, LINE 7A TRUSTEES ARE NOMINATED BY THE SPONSOR (AIIN BOARD) AND THEN APPOINTED BY A MAJORITY VOTE OF THE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B THE SPONSOR HAS APPROVAL OF MEMBERSHIP TERMINATION, AND THE BOARD OF THE SPONSOR HAS THE RIGHT TO APPOINT THE OFFICERS AND DIRECTORS OF THE GROUP. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE 990 IS PROVIDED TO THE ADMINISTRATOR AND TRUSTEES WHO REVIEW THE FORM, SCHEDULES AND RELATED ATTACHMENTS. ANY COMMENTS OR QUESTIONS ARE ADDRESSED WITH THE PREPARER BEFORE APPROVAL OF THE 990. ONCE MANAGEMENT IS SATISFIED WITH THE 990, THE FORM 8879-TE IS SIGNED AUTHORIZING THE PREPARER TO E-FILE THE RETURN. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 INSURANCE PROCEEDS 424 COMMERCIAL CONSTRUCTION INDUSTRY GROUP 1206 N LINCOLN SPOKANE WA 99201 910131100 PLAN SPONS WA 501C6 N/A false ASSOCIATED INDUSTRIES MANAGEMENT SERVICES INC 1206 N LINCOLN SPOKANE WA 99201 911485366 PLAN ADMIN WA N/A C CORP false PARTICIPATING EMPLOYERS - SEE LIST ATTACHED N/A false false false false false true false false false false false false true true false false false false false false PARTICIPATING EMPLOYERS - SEE LIST L 14769736 GAAP ASSOCIATED INDUSTRIES MANAGEMENT SE M 349080 GAAP