2019-11-14T15:17:50-06:00 2018-12-31 200079326 DINGUS ZARECOR & ASSOCIATES PLLC 12015 E MAIN AVE SPOKANE VALLEY WA 99206 990 2018-01-01 467048407 ASSOCIATED EMPLOYERS TRUST COMMERCIAL CONSTRUCTION TRUST ASSO 5093266885 1206 N LINCOLN STREET SUITE 200 SPOKANE WA 99201 JAMES DEWALT ADMINISTRATOR 5093266885 2019-11-13 true THOMAS DINGUS P00951009 5092420874 2019-11-14 63.131.236.90 2019-11-14 15:17:50 CS P 2474EFBFE268E1323248D70D812BABF32F861C74 2474EFBFE268E1323248D70D812BABF32F861C74 2018 2020-03-31 21:24:44Z JAMES DEWALT 1206 N LINCOLN STREET SUITE 200 SPOKANE WA 99201 13080804 false X AIIN.SITE-YM.COM X 2014 WA TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPATING EMPLOYERS. 125 0 0 0 8768197 13080804 0 0 0 8768197 13080804 0 7757729 11593849 0 0 0 973891 1456974 8731620 13050823 36577 29981 708313 848290 426918 536914 281395 311376 TO PROVIDE HEALTH AND WELFARE BENEFITS TO PARTICIPATING EMPLOYERS. false false TO ADMINISTER THE ASSOCIATED EMPLOYERS TRUST COMMERCIAL CONSTRUCTION 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 125 0 false true false false true true false true false false false false false false false false false false X ASSOCIATED INDUSTRIES MGMT SERVICES 5093266885 1206 N LINCOLN SPOKANE WA 99201 PARTICIPATING EMPLOYERS - SEE LIST TRUSTEES 1.00 X 0 0 0 JAMES DEWALT ADMINISTRATO 1.00 39.00 X 0 259184 19570 259184 19570 false true false 13080804 13080804 13080804 11593849 13025 1269 BROKERAGE FEES 654998 ADMINISTRATION FEES 525683 CONSULTING FEES 261999 13050823 0 0 0 708313 841697 6593 708313 848290 55024 79867 371894 457047 426918 536914 X 281395 311376 281395 311376 708313 848290 29981 X false true X false false X 13080804 13080804 13080804 13050823 13050823 13050823 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. THE BOARD OF TRUSTEES BELIEVES THE PLAN IS DESIGNED AND HAS BEEN OPERATED THROUGH DECEMBER 31, 2018 IN COMPLIANCE WITH THE APPLICABLE PROVISIONS OF THE IRC. THE PLAN IS ALSO SUBJECT TO AUDIT OR EXAMINATION BY VARIOUS REGULATORY JURISDICTIONS. ACCOUNTING PRINCIPALS 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) IS THE PLAN HAS TAKEN AN UNCERTIAN TAX POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR 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 INCOME TAX IF CERTAIN ISSUES WERE FOUND BY THE INTERNAL REVENUE SERVICE THAT COULD RESULT IN THE DISQUALIFICATION OF THE PLAN'S TAX-EXEMPT STATUS; HOWEVER, THERE ARE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. false false false JAMES DEWALT ADMINISTRATOR 259184 9387 10183 278754 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 525683 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 THE TRUST HAS VOTING MEMBERS. VOTING MEMBERSHIP IS AVAILABLE TO PARTICIPATING EMPLOYERS IN THE CONSTRUCTION INDUSTRY IN THE STATE OF WASHINGTON. FORM 990, PAGE 6, PART VI, LINE 7A EACH PARTICIPATING EMPLOYER IS ENTITLED ONE VOTE AND DESIGNATES AN INDIVIDUAL FROM THEIR ORGANIZATION TO ACT AS TRUSTEE. FORM 990, PAGE 6, PART VI, LINE 8B NO SEPARATE COMMITTEES CURRENTLY EXIST. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE 990 IS PROVIDED TO THE ADMINISTRATOR AND AIMS DIRECTOR OF FINANCE 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 ADMINISTRATOR SIGNS THE FORM 8879-EO 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. ASSOCIATED INDUSTRIES OF THE INLAND NORTHWEST 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 11593849 GAAP ASSOCIATED INDUSTRIES MANAGEMENT SE M 525683 GAAP