2017-10-12T16:18:37-05:00 2016-12-31 410746749 CLIFTONLARSONALLEN LLP 601 WEST RIVERSIDE SUITE 700 SPOKANE WA 992010622 990 2016-01-01 916030747 TIMBER PRODUCTS MANUFACTURERS TRUST TIMB 5095354646 951 E 3RD AVE SPOKANE WA 99202 ANDREW TOMLINSON CHAIRMAN, BOARD OF TRUSTEES 5095354646 2017-09-29 1 ANN SWINDELL P01677409 5093636300 67.137.57.251 2017-09-29 14:00:18 MD P 3A69748B60C5562FF1572AE4C29EA0C331661B82 6D02191CF9C944EB82A9BF1505FE3F9994645990 2016 2021-01-29 14:40:06Z ANDREW TOMLINSON 951 E 3RD AVE SPOKANE WA 99202 72569430 0 X N/A X 1960 WA TO PROVIDE HEALTH CARE BENEFITS 8 8 0 8 0 0 0 0 58562843 61766430 136752 -13008 0 0 58699595 61753422 0 0 53342661 58694921 0 0 0 0 0 7851403 7339000 61194064 66033921 -2494469 -4280499 14276405 10064936 8802332 8613264 5474073 1451672 TO PROVIDE AND MAINTAIN, THROUGH SELF-INSURANCE AND/OR BY ISSUED POLICIES, HEALTH CARE BENEFITS TO THE EMPLOYEES OF THE PARTICIPATING EMPLOYERS AND THE EMPLOYEES' QUALIFIED DEPENDENTS. 0 0 THE TRUST WAS ESTABLISHED TO PROVIDE AND MAINTAIN A PROGRAM OF HEALTH & WELFARE BENEFITS CONSTITUTING AN "EMPLOYEE WELFARE BENEFIT PLAN" FOR THE EXCLUSIVE BENEFIT OF EMPLOYEES OF PARTICIPATING EMPLOYERS OF THE TIMBER PRODUCTS MANUFACTURERS ASSOCIATION, AND THOSE EMPLOYEES' COVERED DEPENDENTS. 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 10 0 1 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 MT X JOLENE SKJOTHAUG 5095354646 951 E 3RD AVE SPOKANE WA 99202 X ANDREW TOMLINSON CHAIRMAN 5.00 X X 0 0 0 LARRY SCHMEDDING JR VICE CHAIRMAN 5.00 X X 0 0 0 LOREN ROSE TRUSTEE 2.00 X 0 0 0 JAMES MICHAEL CLEMENTS TRUSTEE 2.00 X 0 0 0 RICHARD MOLENDA TRUSTEE 2.00 X 0 0 0 GEOFF ROWAND TRUSTEE 2.00 X 0 0 0 GUY HANSON TRUSTEE 2.00 X 0 0 0 LORI FOGLE TRUSTEE 2.00 X 0 0 0 0 0 0 0 0 0 0 CORKERY & JONES BENEFITS INC 818 W RIVERSIDE AVE STE 800 SPOKANE WA 99201 BENEFITS CONSULTANT/BROKER COMMISSIONS 1001671 TIMBER PRODUCTS MANUFACTURERS ASSOCIATIO 951 E 3RD AVE SPOKANE WA 99202 TRUST ADMINISTRATION 933783 OPTUMINSIGHT PO BOX 860215 MINNEAPOLIS MN 55486 ACTUARIAL CONSULTING/BUSINESS UNDERWRITI 201190 3 EMPLOYER CONTRIBUTIONS 525100 61355841 61355841 PARTICIPANT CONTRIBUTIONS 525100 322819 322819 LATE FEES 525100 87770 87770 61766430 159724 159724 10643276 10816008 -172732 -172732 -172732 61753422 61766430 0 -13008 58694921 5606434 13887 31576 37107 200145 7702 11858 16360 TAXES AND FEES 1413931 66033921 667473 623250 3890907 2388584 683725 665753 9034300 6387349 14276405 10064936 1050537 728157 215767 49911 7536028 7835196 8802332 8613264 X 0 0 0 0 5474073 1451672 5474073 1451672 14276405 10064936 -4280499 258098 0 X X 0 1 X 1 0 0 CLAIMS INCURRED BUT NOT REPORTED 6335196 RELATED PARTY NOTE PAYABLE 1500000 7835196 X 61974413 258098 258098 61716315 37107 37107 61753422 67197646 0 67197646 37107 -1200832 -1163725 66033921 PART X, LINE 2: 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 IS SUBJECT TO ROUTINE AUDITS OR EXAMINATIONS BY VARIOUS REGULATORY JURISDICTIONS. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN CLAIMS INCURRED BUT NOT REPORTED -1,200,832. FORM 990, PART VI, SECTION A, LINE 3 THE DAY-TO-DAY OPERATIONS OF THE TRUST ARE SUPERVISED BY A BENEFITS DIRECTOR WHO REPORTS TO BOARD OF TRUSTEES. ADDITIONALLY, THE TRUST HAS RETAINED THE SERVICES OF OUTSIDE CONTRACT SERVICE PROVIDERS TO PROVIDE CLAIMS PROCESSING, CASE MANAGEMENT, AND OTHER ADMINISTRATIVE SERVICES. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES IN THE PLAN DOCUMENT AUTHORIZED BY THE BOARD OF TRUSTEES OF THIS TRUST MUST BE APPROVED BY THE SPONSOR, TIMBER PRODUCTS MANUFACTURERS INC. FORM 990, PART VI, SECTION B, LINE 11B THE FEDERAL FORM 990 AND SCHEDULES WERE PREPARED UNDER THE GUIDANCE OF THE TRUST'S BENEFITS DIRECTOR BY THE INDEPENDENT ACCOUNTING FIRM CLIFTONLARSONALLEN LLP. DRAFT COPIES OF THE FEDERAL FORM 990 AND SCHEDULES WERE FIRST PROVIDED TO THE BENFITS DIRECTOR, WHO REVIEWED THE FORM 990 AND SCHEDULES FOR ACCURACY AND COMPLETENESS. ANY QUESTIONS, CONCERNS OR ISSUES RAISED BY THE HEALTH PLAN DIRECTOR WERE ADDRESSED AND ANY NECESSARY REVISIONS WERE MADE TO THE FEDERAL FORM 990 AND SCHEDULES. THE REVISED FEDERAL FORM 990 AND SCHEDULES WERE THEN PROVIDED TO THE BOARD OF TRUSTEES FOR ITS REVIEW. ANY ADDITIONAL QUESTIONS, CONCERNS OR ISSUES RAISED BY THE BOARD OF TRUSTEES WERE ADDRESSED AND ANY NECESSARY REVISIONS WERE MADE TO THE FEDERAL FORM 990 AND SCHEDULES. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES, SERVICE PROVIDERS, THIRD-PARTY ADMINISTRATORS, OR ANY OTHER PERSON HAVING RESPONSIBILITY FOR THE MANAGEMENT OR ADMINISTRATION OF THE TRUST'S FINANCES, INVESTMENTS, OR OTHER PROPRIETARY INFORMATION CONCERNING THE TRUST ARE CONSIDERED INTERESTED PERSONS. AN INTERESTED PERSON IS UNDER CONTINUING OBLIGATION TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST TO THE BOARD OF TRUSTEES AS SOON AS IT IS KNOWN OR REASONABLY SHOULD BE KNOWN. THE INTERESTED PERSON IS GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE TRUSTEES WHEN CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL, PROFESSIONAL, OR PERSONAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE LEAVES THE TRUSTEES MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS CONSISDERED. IF THE DISINTERESTED TRUSTEES DETERMINE A CONFLICT OF INTEREST EXISTS, THE CHAIRMAN OF THE BOARD, IF APPROPRIATE, APPOINTS A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILLIGENCE, THE TRUSTEES DETERMINE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT WITH A PERSON THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE DETERMINES BY MAJORITY VOTE OF DISINTERESTED TRUSTEES WHETHER THE TRANSACTION AGREEMENT OR ARRANGEMENT IS IN THE BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION THE TRUSTEES MAKE A DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION AGREEMENT OR ARRANGEMENT. THE MINUTES OF THE MEETING REFLECT THE CONFLICT DISCLOSURE WAS MADE TO THE BOARD, THE VOTE TAKEN AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION BY THE INTERESTED PARTY. WHENEVER POSSIBLE, THE MINUTES SHOULD FRAME THE DECISION OF THE BOARD IN SUCH A WAY TO PROVIDE GUIDANCE FOR CONSIDERATION FOR FUTURE CONFLICT OF INTEREST SITUATIONS. TO ENSURE THE TRUST OPERATES IN A MANNER CONSISTENT WITH ITS TAX-EXEMPT PURPOSE AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, THE BOARD OF TRUSTEES CONDUCTS PERIODIC REVIEWS, THE PERIODIC REVIEWS INCLUDE, AT A MINIMUM, THE FOLLOWING SUBJECTS: WHETHER CONTRACTUAL ARRANGEMENTS WITH SERVICES PROVIDERS AND SERVICES PROVIDED ARE REASONABLE, BASED ON COMPETENT MARKET SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH NEGOTIATIONS. WHETHER CONTRACTUAL ARRANGEMENTS WITH SERVICE PROVIDERS AND ARRANGEMENTS WITH OTHER ORGANIZATIONS CONFORM TO WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER TAX-EXEMPT PURPOSES, AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT, OR IN AN EXCESS BENEFIT TRANSACTION. WHETHER ANY TRANSACTION CONDUCTED BY THE TRUST DURING THE REVIEW PERIOD INVOLVES OR COULD POSSIBLY GIVE RISE TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE TRUST HAS NO COMPENSATED MANAGEMENT OFFICIALS, OFFICERS, OR KEY EMPLOYEES. IF THE ORGANIZATION HAD SUCH COMPENSATED INDIVDIUALS, POLICIES AND PROCEDURES WOULD BE DEVELOPED TO DETERMINE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FEDERAL FORM 990 AND SCHEDULES ARE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST SENT TO THE SPONSOR OF THE TRUST, TIMBER PRODUCTS MANUFACTURERS INC, 951 E 3RD AVE, SPOKANE, WA 99202. FORM 990, PART XII, LINE 2C: THE PROCESS AND METHODS USED TO SELECT THE INDEPENDENT AUDITOR HAVE NOT CHANGED FROM THE PROCESS AND METHODS USED IN PRIOR YEARS. TIMBER PRODUCTS MANUFACTURERS INC 951 E 3RD AVE SPOKANE WA 99202 910820598 BILLING ASSISTANCE WA 501(C)(6) 0 AGRIMACS INC AMERICAN CEDAR AOL SERVICES INC ATLAS LOGISTICS AXMEN - BTO INC B&S LOGGING BE FOREST PRODUCTS INC BAKER TRUCK SERVICE INC BEARLODGE FOREST PRODUCTS BITTERROOT VALLEY FOREST PRODUCTS BLUE BIRD BLUE STAR GROWERS INC BMI CONTRACTORS BOVENKAMP DEVELOPMENT INC DBA WESTSIDE BUILDING SUPPLY BOYCE LUMBER BREWSTER HEIGHTS PACKING & ORCHARDS LP DBA GEBBERS FARMS BUCKEYE HARDWOODS AND LUMBER LLC BUILDING SOLUTIONS LLC BUILDING MATERIALS SPECIALTIES INC CABINET DOOR SERVICE CO LLC CAL STORES COMPANIES INC CANYON LUMBER CARL DIEBOLD LUMBER CO CARLOCK LOGGING CASCADE HARDWOOD GROUP- PORT ANGELES CASCADE HARDWOOD GROUP-CHEHALIS CASTLE CREEK CONSTRUCTION CDI INC CHALLENGER PALLET CHELAN FRESH MARKETING CHILTON LOGGING COEUR D'ALENE BUILDERS SUPPLY INC COLUMBIA CEDAR INC COMMERCIAL THINNING SYSTEM CUDAHY LUMBER COMPANY CUSTOM APPLE PACKERS CUSTOM ORCHARDS D&H LOGGING DABCO INC DARBY DISTRIBUTION DAWSON TRUCKING INC DEALERS SUPPLY COMPANY DIAMOND LINE DIAMOND LINE DELIVERY SYSTEMS DIVERSIFIED CONTRACTORS INC DOUGLAS COUNTY DBA DOUGLAS COUNTY FOREST PRODUCTS DUNLAP TOWING COMPANY EBC TRUSS INC EDWARD E ANDERSON LOGGING LLC EMPIRE LUMBER CO FAST WAY FREIGHT SYSTEM INC FIRST CALL COMPUTER SOLUTIONS FODGE PULP INC FREMONT MILLWORK FRONTIER INDUSTRIES INC DBA FRONTIER BUILDING SUPPLY GDA ENGINEERS GIUSTINA RESOURCES GOLD DIGGER APPLES INC GOSHEN FOREST PRODUCTS HAGERMAN INC HAMILTON DRYWALL HATLEY CONSTRUCTION INC HENNESS LOGGING HIGHLINE PARTNERS HOFF COMPANIES HONEYBEAR GROWERS LLC HUNT'S TIMBERS INC ICON CORPORATION IDAHO VENEER COMPANY IMPACT DIRECTORIES INLAND TELEPHONE COMPANY INTERMOUNTAIN-ORIENT INC IRONWOOD MANUFACTURING INC J & R PLANING INC J&H FOREST PRODUCTS INC J I MORGAN LOGGING JOHN JUMP TRUCKING INC JOHNSON BROTHERS PLANING MILL KENYON NOBLE LUMBER CO KUYKENDALL LOGGING LC STAFFING LEWIS & CLARK MACHINERY LHC INC LINE HAUL LOGISTICS INC LINTON'S BIG R STORES LITTLE GREEN DBA PANELTECH LULAY TIMBER CO INC LYDIG CONSTRUCTION LYNDEN DOOR MANDERE CONSTRUCTION MCCOLLUM LOGGING INC MCDOUGALL AND SONS MCLAUGHLIN LOGGING INC MEDLEY CO CEDAR INC MERRITT BROTHERS LUMBER CO INC METRIGUARD MINERAL COMMUNITY HOSPITAL MISSOULA SAWS INC MONTANA CONTAINER CORP MORGANS OF WASHINGTON INC DBA DOUBLE DIAMOND FRUIT MY FAMILY CONTRACTOR INC DBA TIMBERLINE NDC TIMBER NORTH IDAHO ENERGY LOGS INC NORTH IDAHO MARITIME NORTHERN FRUIT COMPANY NORTHSTAR JETNEPTUNE AVIATION SERVICES NORTHWEST BEDDING COMPANY INC NORTHWEST BUILDING COMPONENTS NORTHWEST MANAGEMENT INC NORTHWEST YOUTH CORPS NWD DBA NORTHWESTERN DESIGN ONEONTA TRADING COMPANY ORCHARD WOOD PRODUCTS OREGON OVERSEAS TIMBER COMPAMY INC OROVILLE REMAN & RELOAD INC PER INC PRO INC (PROFESSIONAL REFORESTATION OF OR) PACIFIC CABINETS INC PESHASTIN HI-UP GROWERS PETRA INC PFB AMERICA- PLASTI-FAB PFB- AMERICA-PFB CUSTOM HOMES PFB AMERICA-PFB MANUFACTURING PIONEER CUT STOCK PIONEER PACKAGING PLUMMER FOREST PRODUCTS PRINTWEST PYRAMID MOUNTAIN LUMBER INC RAIN FOREST LUMBER COMPANY INC RAINIER CUSTOM REMANUFACTURING REACH INC REAL WOOD PRODUCTS RON STALEY ENTERPRISES INC ROWAND MACHINERY COMPANY SARATOGA FOREST MANAGEMENT LLC SCHERMER CONSTRUCTION INC SCHLEGEL ENTERPRISES INC SELECT EURO SYSTEMS SEW OF OREGON INC SHAKE & SHINGLE SALES INC SHELTER WEST REAL ESTATE INC DBA QUALITY SHELTER SHELTON STRUCTURES INC SIDNEY MILLWORK CO SILVASTAR FOREST PRODUCTS SIMKINS HALLIN SIMRIN ENTERPRISES DBA JNB TRUCKING SNOW PEAK FOREST PRODUCTS SOMERSET PACIFIC SONBYRD INDUSTRIES INC SPACESAVER SPECIALISTS INC ST MARIES LOGGING STAFFORD RANCH STENSRUD CABINET COMPANY STRUCTURAL COMPONENTS SUN MOUNTAIN LUMBER STEADMANS ACE HARDWARE SUNSHINE DISPOSAL INC TETON HERITAGE BUILDERS INC TETON WEST LUMBER INC THE OESER COMPANY THOMPSON RIVER LUMBER CO OF MT TOWER TIMBER SERVICE INC TPM INC TRI-PRO FOREST- OROFINO TRI-PRO FOREST PRODUCTS-OLDTOWN TRUS-WAY INC VAUGHT TRUCKING WARREN MORGAN ORCHARDS LLC WEATHERLY'S INC WEST OREGON WOOD PRODUCTS WESTERN BEE SUPPLIES INC WESTERN FOREST PRODUCTS WESTERN PANEL MANUFACTURING WESTERN STRUCTURES INC WESTERN SYSTEMS AND FABRICATION WHITCO INC WHITE TIMBER INDUSTRIES WHITEMAN LUMBER COMPANY WOODPECKER TRUCK & EQUIPMENT INC WSTFA ZOSEL LUMBER COMPANY VALLEY LUMBER SA SCHUYLER & SONS ROCKY MOUNTAIN HOMES PFB AMERICA- POLY FOAM OREGON DOOR PACIFIC FENCE & WIRE MACHINERY NORTHWEST M&M EXCAVATING LLC LBA CONTRACT CUTTING KRINGEN CONSTRUCTION INC J & H FOREST PRODUCTS FOUSTS INC EARTH ELEMENTS DORIAN STUDIOS CUSTOM ORCHARDS CUSTOM APPLE PACKERS- COBRA CLEARWATER SUMMIT GROUP CASTLE CREEK SAC COBRA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 TIMBER PRODUCTS MANUFACTURERS INC P 933783 CASH PAID