2024-11-15T10:23:20-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 5550 WILD ROSE LANE SUITE 300 WEST DES MOINES IA 50266 990 2023-01-01 421450400 MANATT'S INC GROUP HEALTH PLAN TRUST MANA 6415229206 PO BOX 535 BROOKLYN IA 52211 TIMOTHY DOUGLAS TRUSTEE 6415229206 2024-11-13 1 0 MATTHEW LEHAN CPA P00297602 5152224400 2024-11-13 2023 2024-10-15 13:58:12Z TIMOTHY DOUGLAS PO BOX 535 BROOKLYN IA 52211 12171501 0 X N/A X 1996 IA HEALTH BENEFITS FOR PARTICIPANTS IN THE GROUP HEALTH PLAN 3 3 0 0 42651 0 0 0 12156307 12128850 15943 42651 0 0 12172250 12171501 0 0 12846561 12174736 0 0 0 0 0 0 0 12846561 12174736 -674311 -3235 3046015 3064065 792664 813949 2253351 2250116 HEALTH BENEFITS FOR PARTICIPANTS IN THE GROUP HEALTH PLAN 0 0 PROVIDING HEALTH BENEFITS FOR PARTICIPANTS IN THE PLAN 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 3 3 0 0 0 0 0 1 1 1 1 0 0 1 0 0 1 0 0 0 X TIM DOUGLAS CO MANATT'S INC 6415229206 PO BOX 535 BROOKLYN IA 52211 X TIM DOUGLAS TRUSTEE 1.00 X 0 0 0 BRIAN MANATT TRUSTEE 0.50 X 0 0 0 ADAM MANATT TRUSTEE 0.50 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 525100 9650622 9650622 EMPLOYEE CONTRIBUTIONS 525100 2478228 2478228 12128850 42651 42651 12171501 12128850 42651 0 12174736 12174736 120000 120000 2926015 2944065 3046015 3064065 494817 813949 297847 0 792664 813949 X 0 0 0 0 2253351 2250116 2253351 2250116 3046015 3064065 -3235 0 X X 0 1 X 1 0 0 X 12171501 0 12171501 0 12171501 12094361 0 12094361 80375 80375 12174736 PART X, LINE 2: THE VOLUNTARY EMPLOYEES BENEFICIARY ASSOCIATION (VEBA) TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED MAY 4, 1998, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)9 OF THE IRC. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 AND 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN HAS BEEN AMENDED SINCE RECEIVING THE EXEMPTION LETTER; HOWEVER, THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. 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 BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XII, LINE 4B - OTHER ADJUSTMENTS: CLAIMS INCURRED AND AMOUNTS DUE TO MEDICAL SERVICE PROVIDERS 80,375. FORM 990, PART VI, SECTION A, LINE 7A PER ARTICLE 6.3 OF THE TRUST AGREEMENT, MANATT'S INC. HAS POWER TO APPOINT SUCCESSOR TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B PER ARTICLE 7.2 OF THE TRUST AGREEMENT, MANATT'S INC. HAS POWER TO TERMINATE THE TRUST. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE TRUSTEES OF THE PLAN BEFORE FILING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE. FORM 990, PART X11, LINE 2C NO CHANGES FROM PRIOR YEAR. VALLEY ENVIRONMENTAL SERVICES LLC 3330 HIGHWAY S74 NEWTON IA 50208 200504188 WASTE MANAGEMENT IA N/A 0 0 DETERMANN ASPHALT PAVING LLC PO BOX 230 DEWITT IA 52742 264132543 ASPHALT IA N/A 0 0 MANACO CORP PO BOX 535 BROOKLYN IA 52211 421256509 CONSTRUCTION IA N/A S 0 PELCO ENTERPRISES LTD PO BOX 230 NORTH LIBERTY IA 52317 421189231 CONSTRUCTION IA N/A S 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 MANACO CORP S 0 FAIR MARKET VALUE