2014-07-24T17:58:49-05:00 2013-12-31 410746749 CLIFTONLARSONALLEN LLP 601 WEST RIVERSIDE SUITE 700 SPOKANE WA 992010622 990 2013-01-01 916030747 TIMBER PRODUCTS MANUFACTURERS TRUST TIMB 5095354646 951 E 3RD AVE SPOKANE WA 99202 ANDREW TOMLINSON CHAIRMAN, BOARD OF TRUSTEES 5095354646 2014-07-24 1 ALICIA R SCHMIDT CPA P01685672 5093636300 2013 2015-11-30 17:44:51Z ANDREW TOMLINSON 951 E 3RD AVE SPOKANE WA 99202 44215035 0 X N/A X 1960 WA TO PROVIDE HEALTH CARE BENEFITS 7 7 0 7 0 0 0 0 30855229 37364498 158446 46500 0 0 31013675 37410998 0 0 26321122 32534408 0 0 0 0 0 3117656 4316326 29438778 36850734 1574897 560264 11458588 12593043 4821028 5439189 6637560 7153854 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 5 0 1 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 1 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 JEFF GUNNARSON TRUSTEE 2.00 X 0 0 0 JOHN SWAGGART 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 1949238 CORKERY & JONES BENEFITS INC 818 W RIVERSIDE AVE STE 800 SPOKANE WA 99201 BENEFITS CONSULTANT/BROKER COMMISSIONS 356225 OPTUMINSIGHT PO BOX 86 SDS 12-2547 MINNEAPOLIS MN 55486 ACTUARIAL CONSULTING 201407 KPD INSURANCE INC PO BOX 784 SPRINGFIELD OR 97477 BROKER COMMISSIONS 123533 4 EMPLOYER CONTRIBUTIONS 525100 36818992 36818992 PARTICIPANT CONTRIBUTIONS 525100 281889 281889 LATE FEES 525100 263617 263617 37364498 201538 201538 6648999 6804037 -155038 -155038 -155038 37410998 37364498 0 46500 32534408 2643949 18627 18750 49998 1257772 8850 11573 11967 TAXES AND FEES 294840 36850734 842348 686566 3708124 4686939 472798 1184101 6101572 6035437 333746 0 11458588 12593043 137088 248041 453587 109653 4230353 5081495 4821028 5439189 X 0 0 0 0 6637560 7153854 6637560 7153854 11458588 12593043 560264 -43970 0 X X 0 1 X 1 0 0 CLAIMS INCURRED BUT NOT REPORTED 5081495 5081495 X 37317030 -43970 -43970 37361000 49998 49998 37410998 35949594 0 35949594 49998 851142 901140 36850734 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 2010. PART XII, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN CLAIMS INCURRED BUT NOT REPORTED 851,142. FORM 990, PART VI, SECTION A, LINE 3 THE DAY-TO-DAY OPERATIONS OF THE TRUST ARE SUPERVISED BY A TRUST HEALTH DIRECTOR WHO REPORTS DIRECTLY 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 7A THE TRUST IS ADMINISTERED BY A BOARD OF TRUSTEES. INDIVIDUAL TRUSTEE POSITIONS ARE SELECTED AS DESCRIBED BELOW: THE TRUST SHALL BE ADMINISTERED BY A BOARD OF TRUSTEES WHICH SHALL CONSIST OF NINE (9) TRUSTEES APPOINTED BY THE BOARD OF DIRECTORS OF THE SPONSOR (SPONSOR BOARD). ONLY DIRECTORS OF THE SPONSOR BOARD WHOSE COMPANIES ARE PARTICIPATING EMPLOYERS MAY VOTE ON THE APPOINTMENT OF TRUSTEES. AT LEAST SEVEN (7) OF THE TRUSTEES MUST BE INDIVIDUALS WHO REPRESENT PARTICIPATING EMPLOYERS WHO ARE COVERED UNDER THE PLAN. SUCH INDIVIDUALS MAY INCLUDE A COVERED EMPLOYEE AS WELL AS AN OFFICER OR MANAGEMENT REPRESENTATIVE OF A PARTICIPATING EMPLOYER, EVEN IF THAT OFFICER OR MANAGEMENT REPRESENTATIVE IS NOT AN ACTUAL PLAN PARTICIPANT. THE TRUSTEES SO APPOINTED SHALL SIGN THE TRUST AGREEMENT, OR A DUPLICATE THEREOF, OR AN OATH OF TRUSTEE IN A FORM APPROVED BY THE BOARD OF TRUSTEES, AND SUCH SIGNATURES SHALL CONSTITUTE ACCEPTANCE OF OFFICE AND AGREEMENT TO ACT UNDER AND BE SUBJECT TO ALL THE TERMS AND CONDITIONS OF THE TRUST AGREEMENT AND AMEMDMENTS THERETO. 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 HEALTH PLAN DIRECTOR BY THE INDEPENDENT ACCOUNTING FIRM CLIFTONLARSONALLEN LLP. DRAFT COPIES OF THE FEDERAL FORM 990 AND SCHEDULES WERE FIRST PROVIDED TO THE HEALTH PLAN 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 EXCERCISING 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 INVESTMENTOR 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 TRUSTS 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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