2014-12-23T10:57:31-06:00 2014-03-31 410746749 CLIFTONLARSONALLEN LLP 601 W RIVERSIDE AVE SUITE 700 SPOKANE WA 99201 990 2013-04-01 910589283 NORTHWEST SHEET METAL WORKERS WELFARE FUND NORT 5095340600 1322 NORTH POST SPOKANE WA 99201 ERIC MARTINSON CHAIRMAN 5095340600 2014-12-23 1 HARLEY B RECKORD CPA P00060217 5093636300 2014-11-07 2013 2015-11-30 17:44:51Z ERIC MARTINSON 1322 NORTH POST SPOKANE WA 99201 102525336 0 X N/A X 1952 WA HEALTH AND WELFARE BENEFITS 8 8 166 11 0 0 0 0 56072085 57006900 4144650 2885681 0 0 60216735 59892581 0 0 57144781 58048088 0 0 0 0 0 1845594 1936168 58990375 59984256 1226360 -91675 65570473 62763372 27958857 27571532 37611616 35191840 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN. 0 0 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS AS SPECIFIED IN THE PLAN. 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 4526 0 1 166 1 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 WA X DAVID KIMMET 5095340600 1322 N POST ST SPOKANE WA 99201 X RICK SCHRADER TRUSTEE 1.00 X X 0 0 0 BARON W DERR TRUSTEE 1.00 X X 0 0 0 JERRY KINSLEY TRUSTEE 1.00 X 0 0 0 BRENT MOORE TRUSTEE 1.00 X X 0 0 0 DAVE WELTY TRUSTEE 1.00 X 0 0 0 RANDY FRISBEE TRUSTEE 1.00 X 0 0 0 ERIC MARTINSON TRUSTEE 1.00 X 0 0 0 JOHN MERK TRUSTEE 1.00 X 0 0 0 RIC TENNESON TRUSTEE 1.00 X 0 0 0 JIM REYNOLDS TRUSTEE 1.00 X 0 0 0 GREG HAYTER TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 CIGNA PO BOX 644546 PITTSURGH PA 15264 PPO NETWORK 1024989 AW REHN AND ASSOCIATES 1322 N POST ST SPOKANE WA 99201 ADMINISTRATION 990034 ANASTASI MOORE & MARTIN PLLC 104 S DIVISION ST SPOKANE WA 99202 EMPLOYER AUDITS 130412 RAINIER INVESTMENT MANAGEMENT 601 UNION ST STE 2801 SEATTLE WA 98101 INVESTMENT MANAGER 118752 ENVISION PHARMACEUTICAL SERVICES 2181 E AURUORA RD STE 201 TWINSBURG OH 44087 RX CLAIMS ADMINISTRATOR 113733 5 EMPLOYER CONTRIBUTIONS 900099 47513721 47513721 PARTICIPANT CONTRIBUTI 900099 5060562 5060562 SUPP. BENEFIT CONTRIBS 900099 4401374 4401374 LIQUIDATED DAMAGES 900099 31243 31243 57006900 1445964 1445964 44072472 42632755 1439717 1439717 1439717 59892581 57006900 0 2885681 58048088 1103767 57739 156412 148002 131994 261324 32442 2962 41526 59984256 0 1002945 5673092 5329327 72842 72842 59824539 56358258 65570473 62763372 231799 124293 27727058 27447239 27958857 27571532 X 0 0 0 0 37611616 35191840 37611616 35191840 65570473 62763372 -91675 -1901086 -427015 0 X X 0 1 X 1 0 0 ACCUMULATED ELIGIBILITY CREDITS 10244357 LIABILITY FOR INCURRED BUT UNREPORTED CLAIMS 7551000 LIABILITY FOR EXTENDED MEDICAL COVERAGE 7437234 LIABILITY FOR SEVERANCE BENEFITS 1365606 RETIREE SUBSIDY RESERVE 849042 27447239 X 57843493 -1901086 -1901086 59744579 148002 148002 59892581 60362050 0 60362050 148002 -525796 -377794 59984256 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN OBTAINED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) ON JUNE 21, 1988 AND THE PLAN SPONSOR BELIEVES THE PLAN, AS AMENDED, CONTINUES TO QUALIFY AND OPERATE AS DESIGNED. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND REECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN AS 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 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 ANY YEARS PRIOR TO 2011. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN DOLLAR BANK RESERVE 237,341. DECREASE IN IBNR RESERVE -174,000. DECREASE IN EXTENDED BENEFIT RESERVE -853,395. DECREASE IN SEVERANCE BENEFITS RESERVE -119,671. INCREASE IN RETIREE SUBSIDY RESERVE 383,929. FORM 990, PART VI, SECTION A, LINE 3 THE DAY TO DAY OPERATIONS OF THE PLAN ARE MANAGED BY AW REHN & ASSOCIATES FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES AND LEGAL COUNSEL BEFORE SIGNATURE AND FILING FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES ARE ASKED ANNUALLY IN WRITING IF ANY CONFLICTS EXIST. ANY CONFLICTS ARE BROUGHT TO THE BOARD OF TRUSTEES FOR RESOLUTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. A SUMMARY ANNUAL REPORT REQUIRED BY ERISA IS SENT TO THE PARTICIPANTS ANNUALLY. ACCORDING TO THE REGULATIONS OF THE EBSA, PARTICIPANTS CAN REQUEST THE FULL ANNUAL REPORT AND FORM 5500 FROM THE PLAN ADMINISTRATOR. FORM XII, LINE 2C THE OVERSIGHT PROCESS AND METHOD FOR CHOOSING THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM PRIOR YEARS. 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