Form 990 for tax year 2023
Filed by MONTANA CONTRACTORS ASSOCIATION HEALTH CARE TRUST.
Totals
- Total revenue
- $37,667,751
- Total expenses
- $38,945,845
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $35,697,767
- Investment income
- $1,969,984
- Other revenue
- $0
- Total assets, end of year
- $42,558,310
- Total liabilities, end of year
- $1,967,858
- Net assets or fund balances, end of year
- $40,590,452
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: Employer Contributions
total $35,534,152 · related or exempt $35,534,152
-
2b · Program service revenue: Ltd.Continuation of Coverage
total $163,615 · related or exempt $163,615
-
3 · Investment income
total $1,485,160 · unrelated business $1,485,160
-
7a · Gross sales of assets other than inventory
securities $484,824
-
7b · Less cost or other basis and sales expenses
securities $0
-
7c · Gain or loss
securities $484,824
-
7d · Net gain or loss
total $484,824 · unrelated business $484,824
Functional expenses
Part IX, the statement of functional expenses.
-
4 · Benefits paid to or for members
total $33,551,129
-
11a · Fees: management
total $720,951
-
11b · Fees: legal
total $412,681
-
11c · Fees: accounting
total $109,900
-
11f · Fees: investment management
total $98,406
-
11g · Fees: other
total $92,642
-
13 · Office expenses
total $34,126
-
22 · Depreciation, depletion and amortization
total $32,680
-
23 · Insurance
total $6,475
-
24a · Other expenses: Insurance Co Premiums
total $1,522,915
-
24b · Other expenses: Claims Management
total $1,226,678
-
24c · Other expenses: Income Tax Expense
total $1,120,000
-
24d · Other expenses: ACA Fees
total $17,262
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $9,339,635 · end of year $6,879,307
-
4 · Accounts receivable
beginning of year $1,140,718 · end of year $1,348,360
-
10a · Land, buildings and equipment: cost or other basis
$163,400
-
10b · Land, buildings and equipment: accumulated depreciation
$32,680
-
10c · Land, buildings and equipment, net
beginning of year $93,950 · end of year $130,720
-
11 · Investments: publicly traded securities
beginning of year $30,743,848 · end of year $34,199,923
-
17 · Accounts payable and accrued expenses
beginning of year $64,513 · end of year $102,858
-
25 · Other liabilities
beginning of year $1,342,000 · end of year $1,865,000
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $39,911,638 · end of year $40,590,452
Mission and programs · 2023
Mission
Provide Medical, Dental, Vision, Short-term Disability (employee only), Life Insurance and AD&D Benefits to Plan Participants.
Activities or mission (Part I)
Provided medical, dental, vision, short-term disability (employee only), life accidental death (Continued from Page 1) and dismemberment benefits to Plan Participants.
-
Provided medical, dental, vision, short-term disability (employee only), life insurance and AD&D benefits to 4,639 Plan Participants.
As filed on the 2023 return.
Listed in Part VII
-
Hattie Redmon
Chairperson
- Total calculated
- $0
- Hours/week
- 1 + 40 related
-
Christy Austin
Secretary
- Total calculated
- $0
- Hours/week
- 1 + 40 related
-
Heidi Wadsworth
Treasurer
- Total calculated
- $0
- Hours/week
- 1 + 40 related
-
Dave Zinke
Trustee
- Total calculated
- $0
- Hours/week
- 1 + 40 related
-
Eugene Schadt -Consultant to
the Executive Director
- Total calculated
- $233,464
- From this org
- $90,000
- From related orgs
- $90,000
- Other
- $53,464
- Hours/week
- 20 + 20 related
Schedule J breakdown matched by us
- Base
- $90,000 + $90,000 related
- Bonus
- $0
- Other
- $0
- Deferred
- $18,932 + $18,932 related
- Nontaxable benefits
- $7,800 + $7,800 related
- Filer's total
- $116,732 + $116,732 related
-
Kerry Gray
Trustee
- Total calculated
- $0
- Hours/week
- 1 + 40 related
-
Andrew Tri - Assistant
Director of Trusts/MCART Manager
- Total calculated
- $159,504
- From this org
- $61,500
- From related orgs
- $61,500
- Other
- $36,504
- Hours/week
- 20 + 20 related
Schedule J breakdown matched by us
- Base
- $61,500 + $61,500 related
- Bonus
- $0
- Other
- $0
- Deferred
- $10,452 + $10,452 related
- Nontaxable benefits
- $7,800 + $7,800 related
- Filer's total
- $79,752 + $79,752 related
-
Kenneth Crouse
Executive Director
- Total calculated
- $211,182
- From this org
- $80,000
- From related orgs
- $80,000
- Other
- $51,182
- Hours/week
- 20 + 20 related
Schedule J breakdown matched by us
- Base
- $80,000 + $80,000 related
- Bonus
- $0
- Other
- $0
- Deferred
- $17,791 + $17,791 related
- Nontaxable benefits
- $7,800 + $7,800 related
- Filer's total
- $105,591 + $105,591 related
-
Lonnie Anderson
Trustee (Mar-Dec)
- Total calculated
- $0
- Hours/week
- 1 + 40 related
-
Mary Jo Jackson
Trustee (Mar-Dec)
- Total calculated
- $0
- Hours/week
- 1 + 40 related
-
Vickie Tischendorf
Trustee (Mar-Dec)
- Total calculated
- $0
- Hours/week
- 1 + 40 related
-
Tracy Golik
Trustee
- Total calculated
- $0
- Hours/week
- 1 + 40 related
-
David Anderson
Trustee (Beg Jan)
- Total calculated
- $0
- Hours/week
- 1 + 20 related
-
Karen Rehbein
Trustee (Beg Jan)
- Total calculated
- $0
- Hours/week
- 1 + 20 related
-
Mark Sandry
Trustee (Beg Jan)
- Total calculated
- $0
- Hours/week
- 1 + 20 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- Part I, Line 3
- Management fees in Part IX, line 11a, are paid to the MCA Trusts Office which splits all of its costs between the MCA Health Care and Retirement Trusts. Included in these costs is the highest compensated employees' salary and benefits. The Board of Trustees, which consists of the same individuals for both the MCA Health Care and MCA Retirement Trusts, determine the MCA Trusts Office staff wages through wage surveys and other related information as documented in board minutes.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
Montana Contractors Association
501(c)(6) · Promotion and development of Montana's construction industry · MT
-
501(c)(3) · Education and Training · MT
Directly controlled by Montana Contractors Association
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
AGC of WY
-
Andreen Hunt Construction Inc
-
Bullock Contracting
-
Casino Creek
-
Century Construction
-
Dick Irvin Trucking
-
Doeden Construction
-
Donaldson Brothers
-
Great Falls Sand & Gravel
-
Hammerquist Casalegno Inc
-
High Country Construction Inc
-
Highway Specialties Inc
-
James Talcott Construction
-
Knife River
-
Knife River - Wyoming
-
M&D Construction
-
Montana Contractors Association Trusts
-
Montana Contractor Compensation Fund
-
Montana Lines
-
MRTE Inc
-
Neal Structural Repair LLC
-
O'Keefe Drilling Company
-
Pavement Maintenance Services Inc
-
PEC Inc
-
PJSG Inc
-
Prince Inc
-
RCI Properties Inc
-
Rehbein Enterprises Inc
-
Riverside Contracting
-
Robinson Grinding & Profiling LLC
-
Rocky Mountain Operations LLC
-
SK Construction
-
Sandry Construction
-
Shumaker Trucking
-
Sirius Construction
-
Smith River Construction LLC
-
Steel Etc LLP
-
Swank Enterprises
-
Treasure State Concrete
-
Treasure State Construction
-
United Properties Inc
-
United Materials of Great Falls
-
Van Dyken Drilling
-
Wadsworth Companies
-
Western Interstate
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 16 January 2025
- IRS schema version
- 2023v6.0
- Source object
- 202510169349300711
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