2026-06-11T17:15:03-05:00 2025-07-31 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2024-08-01 816009567 PIPE TRADES TRUST OF THE NORTHERN ROCKY AREA HEALTH AND WELFARE TRUST FUND PIPE 5094449641 PO BOX 5433 SPOKANE WA 99205 CLINT MCCULLOCH CHAIRMAN 5094449641 2026-06-10 1 0 LISA N RYSSEL CPA P00643670 7147955370 2026-06-10 2024 2025-03-06 01:10:19Z CLINT MCCULLOCH PO BOX 5433 SPOKANE WA 99205 34979799 0 X WWW.PIPETRADESTRUST.COM X 1959 MT TO PROVIDE HEALTH AND WELFARE BENEFITS TO UNION MEMBERS (ERISA TRUST). 20 0 33 22 0 0 0 0 18549949 22589946 863232 1263640 984 5199 19414165 23858785 0 0 15874011 18269394 0 0 0 0 0 1546381 5859394 17420392 24128788 1993773 -270003 28348190 28753860 2148961 2664503 26199229 26089357 TO PROVIDE MEDICAL, DENTAL, VISION, DEATH AND DISABILITY BENEFITS TO COLLECTIVELY BARGAINED EMPLOYEES. 0 0 INCOME USED 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 5 0 1 33 1 0 0 0 0 0 0 0 0 X 20 0 1 1 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X AW REHN & ASOOCIATES INC 5095340600 1322 N POST SPOKANE WA 99201 CLINT MCCULLOCH CHAIRMAN 0.50 X X 0 0 0 ANDY MICKELSON VICE CHAIRMAN 0.50 X X 0 0 0 RANDY NELSON TREASURER 0.50 X X 0 0 0 CHRIS SCHAFF SECRETARY 0.50 X X 0 0 0 DUANE JOHANNING TRUSTEE 0.50 X 0 0 0 DURANT THOEN TRUSTEE 0.50 X 0 0 0 JEROME JOHNSON TRUSTEE 0.50 X 0 0 0 SCOTT DICKINSON TRUSTEE 0.50 X 0 0 0 KADE LIENEMANN TRUSTEE 0.50 X 0 0 0 BRANDON SHAW TRUSTEE 0.50 X 0 0 0 QUINTON QUEER TRUSTEE 0.50 X 0 0 0 DON HALVERSON SR TRUSTEE 0.50 X 0 0 0 DON HALVERSON JR TRUSTEE 0.50 X 0 0 0 JOHN BUKOVATZ TRUSTEE 0.50 X 0 0 0 MARK JONES TRUSTEE 0.50 X 0 0 0 CALEB STAUB TRUSTEE 0.50 X 0 0 0 AMY LOCKMER TRUSTEE 0.50 X 0 0 0 STAN STEVENS TRUSTEE 0.50 X 0 0 0 ANGELA GALLE TRUSTEE 0.50 X 0 0 0 JAIME QUELLO TRUSTEE 0.50 X 0 0 0 KRISTEN SHOWALTER PLAN ADMINISTRATOR 4.00 X 0 0 0 DAVID KIMMET PLAN ADMINISTRATOR 4.00 X 0 0 0 0 0 0 0 0 0 0 BLUE CROSS BLUE SHIELD OF MONTANA 3645 S ALICE ST HELENA MT 59601 CLAIMS PROCESSING 670458 SMITH HEALTH INC 300 BRANNAN ST SUITE 601 SAN FRANCISCO CA 94107 CLAIMS PROCESSING 341718 ANCHOR BENEFIT CONSULTING 2400 MAITLAND CENTER PKWY 111 MAITLAND FL 32751 CONSULTING FEES 285305 AW REHN & ASSOCIATES PO BOX 5433 SPOKANE WA 99205 ADMINISTRATION 266098 HEALTHJOY PO BOX 776932 CHICAGO IL 60677 TELEMEDICINE SERVICES 120040 6 EMPLOYER CONTRIBUTIONS 525100 20162945 20162945 RECIPROCITY AGREEMENTS 525100 1605807 1605807 EMPLOYEE CONTRIBUTIONS 525100 821194 821194 22589946 970451 970451 11414203 11121014 293189 293189 293189 LIQUIDATED DAMAGES 525100 5199 5199 5199 23858785 22595145 0 1263640 18269394 1344714 21609 94812 109375 35298 34506 11285 RECIPROCITY AGREEMENTS 3754122 CLAIMS RELATED EXPENSES 444248 ACA FEES 7300 INTERNATIONAL FOUNDATIO 2125 24128788 71688 70000 4098557 2295924 2468085 2790189 24930 53065 21684930 23544682 28348190 28753860 69976 60776 2078985 2603727 2148961 2664503 X 0 0 0 0 26199229 26089357 26199229 26089357 28348190 28753860 -270003 160131 0 X 0 1 X 1 0 0 INCURRED BUT NOT REPORTED CLAIMS 2143863 RECIPROCITY PAYABLE 459864 2603727 X 20264794 160131 -3754122 -3593991 23858785 0 23858785 19520070 -854596 -854596 20374666 3754122 3754122 24128788 PART X, LINE 2: THE TRUST HAS RECEIVED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) STATING THAT THE TRUST WAS DESIGNED IN ACCORDANCE WITH THE APPLICABLE REQUIREMENT OF THE INTERNAL REVENUE CODE (IRC). THE TRUST ADMINISTRATOR BELIEVES THE TRUST, AS AMENDED, IS CURRENTLY DESIGNED AND IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND ACCORDINGLY, BELIEVES THE TRUST'S INVESTMENT INCOME IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. TRUST MANAGEMENT EVALUATES UNCERTAIN INCOME TAX POSITIONS TAKEN BY THE TRUST. THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION ARE RECOGNIZED WHEN THE POSITION IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS TO BE SUSTAINED UPON EXAMINATION BY THE IRS. THE TRUST ADMINISTRATOR HAS ANALYZED THE TAX POSITION TAKEN BY THE TRUST, AND HAS CONCLUDED THAT AS OF JULY 31, 2024, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS AND THERE ARE CURRENTLY NO AUDITS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RECIPROCITY AGREEMENTS -3,754,122. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN CLAIMS INCURRED BUT NOT PAID -854,596. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECIPROCITY AGREEMENTS 3,754,122. FORM 990, PART VI, SECTION A, LINE 2 TWO TRUSTEES ARE FATHER AND SON. FORM 990, PART VI, SECTION A, LINE 3 THE BOARD OF TRUSTEES HAS HIRED A PROFESSIONAL ADMINISTRATION COMPANY TO OPERATE THE TRUST ON A DAY TO DAY BASIS. THE BOARD OF TRUSTEES RETAINS ULTIMATE RESPONSIBILITY OF THE ACTIONS OF THE PROFESSIONAL ADMINISTRATORS ACTIONS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ARE PARTICIPATING EMPLOYERS AND THE SPONSORING UNION ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE ADMINISTRATOR REVIEWS THE COMPLETED 990 AND TAKES THE FORM TO THE CHAIRMAN FOR REVIEW AND SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES ARE ADVISED OF THIS POLICY ANNUALLY AND TRANSACTIONS WITH THE TRUST ARE REVIEWED FOR CONFLICTS OF INTEREST BY INDEPENDENT AUDITORS. FORM 990, PART VI, SECTION B, LINE 15 THE TRUSTEES ARE UNCOMPENSATED FOR THEIR SERVICE ON THE BOARD OF TRUSTEES. THE TRUSTEES ARE REIMBURSED FOR LOST COMPENSATION FROM THEIR EMPLOYER OR FOR LOST COMPENSABLE LEAVE UTILIZED, IF NOT PAID BY THE EMPLOYER, TO ATTEND TO TRUST BUSINESS, ATTEND TRUST MEETINGS, AND TO ATTEND TRUSTEE EDUCATIONAL TRAINING. THE TRUSTEES ARE ALSO REIMBURSED THE NECESSARY AND REASONABLE COSTS AND EXPENSES THAT THEY INCUR IN THEIR CAPACITY AS A TRUSTEE PURSUANT TO A WRITTEN TRUSTEE EXPENSE REIMBURSEMENT POLICY. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST UA LOCAL #30 317 WASHINGTON STREET BILLINGS MT 59101 810201347 LABOR UNION MT 501(C)(5) N/A 0 UA LOCAL #300 2101 GREAT NORTHERN DR FARGO ND 58102 411902201 LABOR UNION ND 501(C)(5) N/A 0 UA LOCAL #459 1026 S 5TH ST W MISSOULA MT 59801 810252716 LABOR UNION MT 501(C)(5) N/A 0 LOCAL UNION 41 45 E SILVER ST BUTTE MT 59701 810151328 LABOR UNION MT 501(C)(5) N/A 0 UA LOCAL 11 ZONE 2 4402 AIRPARK BLVD DULUTH MN 55811 410235373 LABOR UNION MN 501(C)(5) N/A 0 UA LOCAL #192 411 W 5TH ST CHEYENNE WY 82007 830136889 LABOR UNION WY 501(C)(5) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTI-EMPLOYER TRUST THAT PROVIDES HEALTH BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF JULY 31, 2025, THERE ARE APPROXIMATELY 148 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATION OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. 406 PLUMBING HEATING & UTILITIES, LLC 4G PLUMBING & HEATING A & E PLUMBING & HEATING, INC. AAA PLUMBING & HEATING ACCO ENGINEERING SYSTEMS AIR CONTROLS AIR MECHANICAL INC ALL TEMP REFRIGERATION, LLC APCOM APEX PLUMBING & HEATING APOLLO SHEET METAL INC. ATLANTIC PLANT MAINTENANCE, INC. AZCO INC BABCOCK & WILCOX CONSTRUCTION BAEHR PIPING BAKER GROUP BILLINGS PIPE JATC BOB HECIMOVICH MECHANICAL CONTRACTING INC BRIDGER CREEK PLUMBING, LLC BROWN PLUMBING & HEATING BUGNI PLUMBING & HEATING BURNN BOILER & MECHANICAL, INC CACKLERS WELDING CAPITAL PLUMBING & HEATING LLC CARRIER CORPORATION CERRIS SYSTEMS INC CF PLUMBING & HEATING, INC. CHARPS LLC CITY AIR MECH INC CLARK PLUMBING & HEATING, INC. CLIMATE MAKERS INC CONDITIONED AIR SYSTEMS COOLING & HEATING UNLIMITED, INC. COP CONSTRUCTION LLC CORE CONTROLS INC CORVAL CONSTRUCTORS INC COTE MECHANICAL DAIKIN APPLIED AMERICAS, INC. DALE PLUMBING DCT INCORPORATED DIAMOND PLBG & HTG INC DIRK PLUMBING & HEATING DON THE PLUMBER DRAIN MASTER PLUMBING SOLUTIONS DRAIN WERKS LLC DROP TINE PLUMBING & HEATING LLC EARTH WORK SOLUTIONS ELLINGSON TRENCHLESS LLC ENCODE CORP ENERFAB INC ENGINEERING PROCUREMENT & CONSTRUCTION LLC FLUID MECHANICAL G & T PLBG & HTG INC GALLE PLUMBING GARTNER REFRIGERATION GOEBEL FABRICATION, LLC GRAYCOR INDUSTRIAL CONSTRUCTORS INC HANGING H COMPANIES LLC HARRIS COMPANIES HAUSER CONTROLS LLC HERTZ PLBG & HTG INC HI TEN PLUMBING HOMETOWN MECHANICAL HONEYWELL INC HUSSMANN CORPORATION IDEAL PLUMBING LLC INDUSTRIAL SERVICES INC INGLETT & STUBBS, LLC INNOVATIVE MECHANICAL & DESIGN J H KELLY LLC J S PLUMBING & HEATING JAMAR COMPANY JATC PLUMBERS & PIPEFITTERS APPRENTICESHIP JELD LLP JOHNSON CONTROLS INC JT THORPE & SON INC KROESCHELL LAKEHEAD CONSTRUCTORS LEADING EDGE MECHANICAL LOCKMER PLBG & HTG UTIL LONG BUILDING TECH LOUIS A. ROSER COMPANY MAP GENERAL MECHANICAL CONTRACTORS INC MAP MECHANICAL CONTRACTORS MASTER MECHANICAL, INC MCCARTHY HOLDINGS INC MCCLINTOCK & TURK INC MCKINSTRY CO LLC METROPOLITAN MECHANICAL MICHELS UTILITY SERVICES, INC. MICKELSON PLUMBING & HEATING MINNESOTA PIPE TRADES ASSOCIATION MJ ELECTRIC MJ PLUMBING INC MK MECHANICAL LLC MOUNTAIN STATES PIPE TRADES ASSOC MOWBRAY & SON INC MURPHY COMPANY MUSKA PLUMBING, LLC NORMINN INDUSTRIAL LU NORPAC SHEET METAL NORTHERN HORIZONS SOLWAY INC NORTHWEST MECHANICAL OFTEDAL PLUMBING, LLC P1 SERVICE, LLC PBBS EQUIPMENT CORPORATION PETERSON MECHANICAL INC PHILS PLBG & HTG PIPING & EQUIPMENT CO PLUMBING INNOVATIONS POWER MAINTENANCE RES PRECISION MECHANICAL INC PUCCINELLI PLUMBING & HEATING Q3 CONTRACTING R J MECHANICAL INC RAND CONSTRUCTION CO RASMUSSEN MECHANICAL SERVICES RED MOUNTAIN PLUMBING LLC RICE LAKE CONSTRUCTION ROBERT GIBB & SONS INC S & S PLUMBING & HEATING SALTENBERGER PLBG SAWYER PLUMBING SCHADEGG MECHANICAL, INC SHANNON'S INC SILVERBOW JATC SIMONEAU STERLING SMITHWORKS PLUMBING LLC SMX PLUMBING SORENSEN PLUMBING & HEATING SOUTHLAND INDUSTRIES STAR SERVICE STEVENS BROTHERS MECHANICAL (MIDLAND MECHANICAL) SUNDANCE PLUMBING & HEATING, INC SVL SERVICE CORP TESSIERS INC AKA API HVAC SERVICES INC THE WALDINGER CORPORATION TRI-COUNTY MECH & ELEC TWEET/GAROT MECHANICAL, INC. UPM MECHANICAL US ENGINEERING CONSTRUCTION VALLEY ELECTRICAL CONTRACTING, INC WEIDNERS PLUMBING WEITZ INDUSTRIAL WELDTECH SERVICES INC WESTERN MONTANA PLUMBING WRIGLEY MECHANICAL INC YEAROUT MECHANICAL