2015-07-14T11:04:08-05:00 2014-12-31 410746749 CLIFTONLARSONALLEN LLP 601 WEST RIVERSIDE SUITE 700 SPOKANE WA 992010622 990 2014-01-01 916030747 TIMBER PRODUCTS MANUFACTURERS TRUST TIMB 5095354646 951 E 3RD AVE SPOKANE WA 99202 ANDREW TOMLINSON CHAIRMAN, BOARD OF TRUSTEES 5095354646 2015-07-08 1 HARLEY B RECKORD P00060217 5093636300 2014 2016-02-25 16:41:14Z ANDREW TOMLINSON 951 E 3RD AVE SPOKANE WA 99202 59663976 0 X N/A X 1960 WA TO PROVIDE HEALTH CARE BENEFITS 7 7 0 7 0 0 0 0 37364498 46438761 46500 257292 0 0 37410998 46696053 0 0 32534408 39515831 0 0 0 0 0 4316326 6170103 36850734 45685934 560264 1010119 12593043 14322479 5439189 6228850 7153854 8093629 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 6 0 1 0 0 0 0 0 0 0 0 0 X 7 7 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 MICHEAL CLEMENTS TRUSTEE 2.00 X 0 0 0 RICHARD MOLENDA TRUSTEE 2.00 X 0 0 0 JOHN SWAGGART TRUSTEE 2.00 X 0 0 0 GUY HANSON TRUSTEE 2.00 X 0 0 0 0 0 0 0 0 0 0 PREMERA BLUE CROSS PO BOX 327 SEATTLE WA 98111 BENEFITS PROCESSOR 2409848 TIMBER PRODUCTS MANUFACTURERS ASSOCIATIO 951 E 3RD AVE SPOKANE WA 99202 TRUST ADMINISTRATION 740076 CORKERY & JONES BENEFITS INC 818 W RIVERSIDE AVE STE 800 SPOKANE WA 99201 BENEFITS CONSULTANT/BROKER COMMISSIONS 462324 OPTUMINSIGHT PO BOX 86 SDS 12-2547 MINNEAPOLIS MN 55486 ACTUARIAL CONSULTING 277239 HUB INTERNATIONAL NORTHWEST LLC PO BOX 3018 BOTHELL WA 98041 BROKER COMMISSIONS 195339 8 EMPLOYER CONTRIBUTIONS 525100 46074629 46074629 PARTICIPANT CONTRIBUTIONS 525100 209690 209690 LATE FEES 525100 154442 154442 46438761 263496 263496 12961719 12967923 -6204 -6204 -6204 46696053 46432557 0 263496 39515831 4618744 15983 25000 37180 277239 8391 11143 14876 TAXES AND FEES 1161547 45685934 686566 487771 4686939 5280601 1184101 438688 0 86886 6035437 8028533 12593043 14322479 248041 915675 109653 0 5081495 5313175 5439189 6228850 X 0 0 0 0 7153854 8093629 7153854 8093629 12593043 14322479 1010119 -70344 0 X X 0 1 X 1 0 0 CLAIMS INCURRED BUT NOT REPORTED 5313175 5313175 X 46588529 -70344 -70344 46658873 37180 37180 46696053 45417074 0 45417074 37180 231680 268860 45685934 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. THE PLAN BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN CLAIMS INCURRED BUT NOT REPORTED 231,680. 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 11 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. 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