2016-05-10T14:52:58-07:00 2015-06-30 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2014-07-01 910838639 Seattle Area Plumbing & Pipefitting Industry Health Trust SEAT 2062824100 201 Queen Anne Avenue North Seattle WA 98109 Jeff Owen Chairman 2016-05-10 true Paul J Anastasi CPA P00395796 5093230272 2014 2016-08-17 19:52:53Z 61902511 false false X N/A X 1968 WA To provide health and welfare benefits to qualified participants 6 6 0 6 0 0 39030945 47455806 1637926 576472 35076 40668871 48067354 0 41051958 41679057 24014 21490 0 0 1721844 3742032 42797816 45442579 -2128945 2624775 30924501 33342554 14262276 14402825 16662225 18939729 To provide health and welfare benefits to qualified participants false false To provide health and welfare benefits to qualified participants false false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true true true false false true 0 0 false 0 false false false false false false true false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true false false false X Jeff Owen 2062824100 201 Queen Anne Ave N Seattle WA 98109 X Ed Kommers Secretary 1.00 0.00 X X 0 0 0 Jerry Bush Trustee 1.00 0.00 X 0 0 0 Mark Webster Trustee 1.00 0.00 X 0 0 0 Ed Holmes Trustee 1.00 0.00 X 0 0 0 Jeff Owen Chairman 1.00 0.00 X X 0 0 0 PJ Moss Trustee 1.00 0.00 X 0 0 0 0 false false false Zenith American Solutions Inc 201 Queen Anne Ave 100 Seattle WA 98109 Contract admin 1105698 Aetna 600 University Street Suite 900 Seattle WA 98101 Healthcare provider 348868 Mckenzie Rothwell Barlow & Coughran PS 1325 Fourth Avenue Suite 910 Seattle WA 98101 Attorney 177349 Group Health Cooperative 950 Pacific AVenue Suite 900 Tacoma WA 98042 Claims processing 170810 Centers for Medicare and Medicaid 701 5th Avenue Suite 1600 Seattle WA 98104 Rx services 166572 5 0 Employee Contributions 230000 17443435 17443435 Employer Contributions 230000 30012371 30012371 47455806 494779 494779 0 0 0 13916850 13835157 81693 81693 81693 0 0 0 Liquidated damages 230000 35076 35076 35076 48067354 47572575 494779 0 0 0 41679057 0 0 0 0 0 21490 1230551 21672 37825 0 0 52419 1891119 0 0 0 0 0 9026 0 0 0 0 0 19146 Printing and Publications 251803 Collection Fees 155677 Employee assistance program 53492 Bank Service Fees 19302 0 45442579 0 0 0 1845097 5174382 0 0 3997348 4122803 0 0 0 0 1606 1595 0 25080450 24043774 0 0 0 0 30924501 33342554 335217 262680 13927059 14140145 14262276 14402825 X 16662225 18939729 16662225 18939729 30924501 33342554 X 2624775 -12666 -334605 X false true X false false accumulated eligibility credits 9400000 Aetna claims payable 234072 Claims incurred but not reported 3070000 Premiums Payable 203041 vacation benefits payable 1233032 14140145 X 48002269 -12666 -12666 48014935 52419 52419 48067354 45511679 45511679 52419 -121519 -69100 45442579 Part X : FIN48 Footnote The trust established under the Plan to hold the Plans assets is intended to qualify pursuant to Section 501(c)(9) of the Internal Revenue Code (IRC) and, accordingly, the trusts net investment income is exempt from income taxes. The trust has obtained a favorable tax determination letter from the Internal Revenue Service (IRS). Management believes that the trust, as amended, continues to qualify and to operate in accordance with applicable provisions of the IRC.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 administrator has analyzed the tax positions taken by the Plan, and has concluded that as of June 30, 2015 and 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan administrator believes it is no longer subject to income tax examinations for years prior to 2011. Form 990, Part VI, Line 11b: Form 990 Review Process the form 990 tax return was provided to the chairman and secretary for their review before it was filed. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts the plan regularly and consistently monitors and enforces compliance with the applicable policies. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available the plan documents, conflict of interest policy, and financial statements are available to the participants and public Other Changes In Net Assets Or Fund Balances - Other Increases accumulated eligibility 6/30/14 = $9200000 Other Changes In Net Assets Or Fund Balances - Other Decreases accumulated eligibility 6/30/15 = -$9400000 Other Changes In Net Assets Or Fund Balances - Other Increases Aetna claims payable 6/30/14 = $0 Other Changes In Net Assets Or Fund Balances - Other Decreases Aetna claims payable 6/30/15 = -$134605 See Attached Statement 201 Queen Anne Ave N Seattle WA 98109 WA N/A true See Attached Statement 201 Queen Anne Ave N Seattle WA 98109 WA N/A false false See Attached Statement 201 Queen Anne Ave N Seattle WA 98109 WA N/A false false false false false false false false false false false false false false false false false false false true See Attached Statement s 4022677 cash See Attached Statement s 1940325 cash See Attached Statement s 27636632 cash