2024-11-12T09:35:52-06:00 2023-12-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2023-01-01 810478880 West Care Health and Welfare Plan WEST 4065861995 701 Gold Ave Bozeman MT 597150000 Tom Fink Trustee 4065861995 2024-11-08 1 1 Kim Hunwardsen CPA P00484560 6122536500 2024-11-08 2023 2024-10-15 13:58:12Z Cheryl Jorgensen 701 Gold Ave Bozeman MT 597150000 6879746 0 X N/A X 1992 MT Provide health benefits to participating employees. 5 5 0 5 418148 388058 0 0 5308017 6461598 16992 418148 0 0 5325009 6879746 0 0 4142126 4821720 0 0 0 0 0 1549444 1860240 5691570 6681960 -366561 197786 14927657 15219301 51322 92045 14876335 15127256 NONE 0 0 Payments for the benefit of participants in the health plan for hospital and medical costs. 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 0 0 0 1 1 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 X Cheryl Jorgensen 4065861995 701 Gold Avenue PO Box 99 Bozeman MT 59715 X Cheryl Jorgensen Trustee/Plan Administrator 6.00 40.00 X X 0 0 0 Jim Tilleman Trustee 2.00 40.00 X 0 0 0 Tom Fink Trustee 2.00 40.00 X 0 0 0 Jarod Johnson Trustee 2.00 40.00 X 0 0 0 Ben Campbell Trustee 2.00 40.00 X 0 0 0 0 0 0 0 0 0 0 Employee Benefit Management Service 2075 Overland Avenue Billings MT 59102 Administration of Benefits 293280 1 Employer Contributions 525100 6174006 6174006 Employee Contributions 525100 247466 247466 Cobra Contributions 525100 40126 40126 6461598 418148 418148 6879746 6461598 418148 0 4821720 293280 20000 Premiums Paid to Insura 1515490 Unrelated Business Inco 3440 28030 6681960 1335280 1247348 479799 688042 13112578 13283911 14927657 15219301 51322 63849 0 28196 51322 92045 X 14876335 15127256 0 0 0 0 14876335 15127256 14927657 15219301 197786 53135 0 X 0 1 X 1 0 0 Checks Issued in Advance 28196 28196 X 6932881 53135 53135 6879746 0 6879746 6681960 0 6681960 0 6681960 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 Internal Revenue Service. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Form 990, Part VI, Section A, line 2 Jim Tilleman and Ben Campbell have a business relationship with each other and with Cheryl Jorgensen, Jarod Johnson, and Tom Fink. Form 990, Part VI, Section A, line 8a The organization did not record minutes from the Board of Trustees meetings. Form 990, Part VI, Section A, line 8b The organization does not have a committee that has authority to act on behalf of the governing body, therefore no minutes were recorded. Form 990, Part VI, Section B, line 11b A copy of the Form 990 is provided to the Board of Trustees through e-mail prior to the return being filed. Form 990, Part VI, Section C, line 19 The organization makes its governing documents and financial statements available to the public for inspection upon request. Barnard Construction Company Inc 701 Gold Avenue Bozeman MT 59715 810384712 Civil Construction MT N/A S 0 Barcon Inc Barnard Pipeline Inc Barnard of Nevada Inc Barnard of Canada Inc BFBC LLC Barnard Environmental Inc 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1