Washington Builders Benefit Trust

Transcription

1 Review Report of Independent Accountants and Financial Statements and Accounting Pursuant to RCW and Washington Builders Benefit Trust December 31, 2011 and 2010

2 CONTENTS REVIEW REPORT OF INDEPENDENT ACCOUNTANTS 1 PAGE FINANCIAL STATEMENTS Cash Basis Statement of assets placed in trust 2 Statement of changes in assets placed in trust 3 Notes to financial statements 4 9 SUPPLEMENTAL INFORMATION PURSUANT TO RCW AND Schedule of RCW and Filing Requirements 10 EXHIBITS A: Principal funds received and distributed, itemized B: Schedule of principal and income, as invested C: Names and addresses of all living beneficiaries of the trust D: Trustee certification 131

3 To the Board of Trustees Washington Builders Benefit Trust REVIEW REPORT OF INDEPENDENT ACCOUNTANTS We have reviewed the accompanying statement of assets placed in trust cash basis of Washington Builders Benefit Trust as of December 31, 2011 and 2010, and the related statement of changes in assets placed in trust cash basis for the years then ended. A review includes primarily applying analytical procedures to management s financial data and making inquiries of Trust management. A review is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion. Management is responsible for the preparation and fair presentation of the financial statements in accordance with the cash basis of accounting and for designing, implementing, and maintaining internal control relevant to the preparation and fair presentation of the financial statements. Our responsibility is to conduct the review in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. Those standards require us to perform procedures to obtain limited assurance that there are no material modifications that should be made to the financial statements. We believe that the results of our procedures provide a reasonable basis for our report. Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in conformity with the cash basis of accounting, as described in Note 1. Our review was made for the purpose of expressing a conclusion that there are no material modifications that should be made to the financial statements in order for them to be in conformity with cash basis of accounting. The supplementary information contained on page is presented for purposes of additional analysis pursuant to RCW and , as directed by Thurston County Superior Court, and has been subjected to the inquiry and analytical procedures applied in the review of the basic financial statements. The supplementary information contained on pages is presented for purposes of additional analysis pursuant to RCW and , as directed by Thurston County Superior Court, and has not been subjected to the inquiry and analytical procedures applied in the review of the basic financial statements. All information contained therein is the representation of the management of Washington Builders Benefit Trust. We did not become aware of any material modifications that should be made to this supplementary information. Tacoma, Washington May 30,

4 WASHINGTON BUILDERS BENEFIT TRUST STATEMENT OF ASSETS PLACED IN TRUST CASH BASIS ASSETS December 31, Investments, cost $ 5,109,482 $ 8,847,377 Cash and cash equivalents 489,494 5,990 Total assets $ 5,598,976 $ 8,853,367 CONTINGENCIES (Note 5) ASSETS PLACED IN TRUST, January 1 $ 8,853,367 $ 20,351,894 NET DECREASE IN ASSETS PLACED IN TRUST (3,254,391) (11,498,527) ASSETS PLACED IN TRUST, December 31 $ 5,598,976 $ 8,853,367 See review report of independent accountants and accompanying notes. 2

5 WASHINGTON BUILDERS BENEFIT TRUST STATEMENT OF CHANGES IN ASSETS PLACED IN TRUST CASH BASIS ADDITIONS TO ASSETS PLACED IN TRUST ATTRIBUTABLE TO: Year Ended December 31, Refund adjustments, net $ (753,650) $ 4,877,192 Investment income/(loss): Dividends 21, ,196 Distributions recaptured 538, ,230 Net realized gain (loss) on sale 1,541,541 (271,126) Interest 4,001 1,804 2,104, ,104 Total additions 1,351,255 5,107,296 DEDUCTIONS FROM ASSETS PLACED IN TRUST ATTRIBUTABLE TO: Member distributions 5,248,393 12,751,971 General expense (income): Legal fees (fee reimbursements) (727,539) 1,582,725 Marketing assistance fees 987,327 Local association distributions 987,327 Other professional fees 26, ,510 Investment management fees 12,559 58,729 Pilot program fees 12,657 49,046 Insurance 33,022 16,138 Other expense Total general expense (income) (642,747) 3,853,852 Total deductions 4,605,646 16,605,823 NET DECREASE IN ASSETS PLACED IN TRUST $ (3,254,391) $ (11,498,527) 3 See review report of independent accountants and accompanying notes.

6 WASHINGTON BUILDERS BENEFIT TRUST NOTES TO FINANCIAL STATEMENTS Note 1 Operations and Summary of Significant Accounting Policies Description of operations Washington Builders Benefit Trust ( WBBT or Trust ) was formed in December 1989 by the Building Industry Association of Washington ( BIAW ). WBBT is a complex trust for the purpose of receiving, reserving, investing, distributing and accounting for employer participant Return on Industrial Insurance ( R.O.I.I. ) Program adjustments from the State of Washington Department of Labor and Industries ( L&I ). Additionally, the Trust is responsible for ensuring the financial security of investment funds by establishing financial, risk and other investment criteria. Established in 1950, BIAW is a trade organization advocating on behalf of the home building industry. BIAW is a not for profit organization operating under the laws of Washington State for the purpose of ensuring and enhancing the vitality of the building industry for the benefit of its members and the housing needs of the citizens. Building Industry Association of Washington Member Services Corporation ( MSC ) is the plan administrator for the R.O.I.I. Program. L&I offers Washington State employers the opportunity to receive a refund on their industrial insurance premiums through an optional financial incentive program known as a group retrospective rating ( Retro ). A Retro group earns refunds (adjustments) on its premiums when its members claims are below a certain level as determined by L&I. The R.O.I.I. Program is a retrospective ratings group with the purpose of providing local homebuilders association members with the opportunity to receive refunds of their Washington State L&I industrial insurance premiums. There are 15 local homebuilders associations in the State of Washington, which are based at the county or region level. Local associations are chartered by the National Association of Home Builders ( NAHB ). BIAW is also separately chartered by NAHB. A portion of membership dues paid to local associations are paid to BIAW and NAHB. BIAW and the local associations are separate entities and do not share common control. An R.O.I.I. plan year is from July 1 to June 30 of the following year. During the plan year, R.O.I.I. Program members remit quarterly premiums directly to L&I. One year following the end of the plan year, L&I calculates the first of three adjustments. A second adjustment is calculated one year later, and a third and final adjustment one year after that. The Trust receives three L&I adjustments in one fiscal year. If group premiums exceed losses for the plan year, a refund is distributed. If losses exceed premiums, members may be assessed additional premiums of up to 40% of their premiums for the plan year. 4

7 WASHINGTON BUILDERS BENEFIT TRUST NOTES TO FINANCIAL STATEMENTS Note 1 Operations and Summary of Significant Accounting Policies (continued) Description of operations (continued) The following presents the plan year adjustments calculated during each of the years ended December 31: Plan Year Plan Year First Adjustment Plan Year Second Adjustment First Adjustment Plan Year Third Adjustment Second Adjustment Plan Year Third Adjustment Plan Year Plan Year Plan Year At December 31, 2011, the Trust has not received adjustments for plan years The offices of BIAW and MSC are maintained in Olympia, Washington. Basis of accounting and revenue recognition The accompanying financial statements are prepared on the basis of cash receipts and disbursements. Consequently, the Trust records revenue from L&I adjustments when cash is received and expenses or distributions when paid. Accordingly, the accompanying financial statements are not intended to present the financial position and results of operations in conformity with accounting principles generally accepted in the United States of America. Cash and cash equivalents Cash and cash equivalents consist of highly liquid investments with maturity of three months or less when purchased. Investment valuation and revenue recognition Investments are stated at cost, exclusive of unrealized holding gains or losses. Management determines the appropriate classification of investments in equity securities at the time of purchase. Securities to be held for indefinite periods of time and not intended to be held to maturity or on a long term basis are classified as available for sale. As of December 31, 2011 and 2010, investments are determined to be available for sale. The Trust recognizes investment income from dividends and interest when received. Realized gains and losses are recognized when the sale is completed (see Note 2.) Concentration of additions Approximately 91% of additions for the year ended December 31, 2010 are from L&I adjustments. There were no concentration of additions in

8 WASHINGTON BUILDERS BENEFIT TRUST NOTES TO FINANCIAL STATEMENTS Note 1 Operations and Summary of Significant Accounting Policies (continued) Distribution policy The timing and amount of distributions of all or part of adjustments and any earnings on adjustments held in investment funds shall be determined by the Trust in its sole and absolute discretion. Adjustments for the three adjustment periods are historically calculated based on a 70/ 20/ 10 formula. Actual distribution payments related to the first and second adjustments then take into account items such as negative company set aside shares and select program shares. In 2011, due to $4.59 million going back to L&I for the Plan Year Second Adjustment and only $1.17 million received from L&I for the Plan Year First Adjustment, distributions were set aside and not made to members. Only Plan Year Third Adjustment was distributed to R.O.I.I. Program members. In consideration for marketing and promotion services of the R.O.I.I. Program, the Trust pays MSC, as BIAW s designee, and the local associations (combined) each 10% of adjustments. Investment fees and other administrative expenses are paid by the Trust from adjustments. Members distributions are transferred to MSC for payment to R.O.I.I. Program members. In 2011, MSC s and local associations' distributions for Plan Year Third Adjustment, Plan Year Second Adjustment and Plan Year First Adjustment were also set aside and not made. Note 2 Investments Investments are shown on the statement of assets placed in trust at cost. The following presents investments at fair value as of December 31: Cost $ 5,109,482 $ 8,847,377 Unrealized holding gain 2,617 1,448,547 Fair value $ 5,112,099 $ 10,295,924 The Trust invests in various investment securities, principally U.S. Treasury Bills and mutual funds, for the years ended December 31, 2011 and 2010, respectively. Investment securities are exposed to various risks such as interest rate, market, and credit risks. Due to the level of risk associated with certain investment securities, it is reasonably possible that changes in the values of investment securities will occur in the near term and that such changes could materially affect the Trust s account balances and the amounts reported in the statement of assets placed in trust. 6

9 WASHINGTON BUILDERS BENEFIT TRUST NOTES TO FINANCIAL STATEMENTS Note 3 Related Party Transactions Member distributions Members distributions are paid to MSC for payment to R.O.I.I. Program members. Separate MSC bank accounts are established for each annual distribution. Effective September 1, 2010, interest earnings on those accounts are returned to WBBT. Marketing assistance fee The Trust distributes 10% of adjustments received to MSC, as BIAW s designee, in consideration of administrative services, including marketing and promotion of the R.O.I.I. Program. Pilot program fee For individual members who do not meet the loss underwriting qualifications for participation in the regular R.O.I.I. Program, a Pilot Program is offered for a fee. Pilot Program participants sign an additional agreement, in which they agree to intensive safety and claims management efforts and agree to have MSC retain 50% of any refund share. Legal fees In June 2011, BIAW reimbursed the Trust $738,094 for legal fees paid by the Trust in Note 4 Income Tax Status For federal income tax purposes, WBBT qualifies as a trust and annually files a Form For federal income tax reporting purposes, member distributions are classified as expense, resulting in net taxable losses for the year ended December 31, 2011 and Accordingly, no tax expense is reported. Note 5 Contingencies Legal matters The Trust periodically has claims and complaints relating to matters arising in the ordinary course of business. RE Sources lawsuit In 2008, five companies filed a civil lawsuit in Thurston County Superior Court against WBBT and related parties alleging breach of fiduciary duties. Eight beneficiaries joined the lawsuit in support of WBBT and in opposition to petitioners' claims. The trial court rejected claims for damages. However, the petitioners are appealing the trial court s decision. Each side also sought attorneys fees, which were denied by the trial court but remain at issue on appeal. The amount of liability, if any, from this matter cannot be determined with certainty. However, management is of the opinion that the outcome will not have a material adverse impact on the Trust s financial position. Due to uncertainties in legal processes, it is at least reasonably possible that management s estimate of the outcome will change within the next year. 7

10 WASHINGTON BUILDERS BENEFIT TRUST NOTES TO FINANCIAL STATEMENTS Note 5 Contingencies (continued) Peak Enterprises Inc. lawsuit In January 2012, three companies filed a civil lawsuit in Thurston County Superior Court against WBBT and related parties alleging breach of fiduciary duties. The lawsuit is nearly identical to the RE Sources lawsuit except that it purports to raise claims for an earlier time period ( ). The amount of liability, if any, from this matter cannot be determined with certainty. However, management is of the opinion that the outcome will not have a material adverse impact on the Trust s financial position. Due to uncertainties in legal processes, it is at least reasonably possible that management s estimate of the outcome will change within the next year. Note 6 Principal The following presents the total principal with which the Trust is chargeable at January 1 and December 31. The principal is the trust assets exclusive of income (Note 7): Principal, January 1 $ 12,421,791 $ 21,019,246 Principal funds received Refund adjustments, net (753,650) 4,877,192 Distributions recaptured 538, ,230 Total principal funds received (215,432) 5,116,422 Principal funds disbursed Member distributions 5,248,393 11,690,177 Marketing assistance fees 987,327 Local association distributions 987,327 Pilot program fees 12,657 49,046 Total principal funds disbursed 5,261,050 13,713,877 Principal, December 31 $ 6,945,309 $ 12,421,791 8

11 WASHINGTON BUILDERS BENEFIT TRUST NOTES TO FINANCIAL STATEMENTS Note 7 Income The following presents an itemization of income received and distributed for the years ended December 31: Income/(loss) received Dividends $ 21,145 $ 260,196 Realized gain, short term 24,023 28,994 Realized gain, long term 1,517, ,256 Realized loss, long term (971,376) Interest 4,001 1,804 Total income/(loss) received 1,566,687 (9,126) Income disbursed Member distributions 1,061,794 Legal fees paid to Davis Wright Tremaine 1,573,712 Legal fees reimbursed by BIAW (738,093) Professional fees paid to Navigant Consulting 170,210 Investment management fees paid to Wells Fargo 12,559 58,729 Accounting fees paid to Moss Adams LLP 26,504 2,300 Insurance premiums D&O 33,022 16,138 Legal fees paid to Vandeberg Johnson & Gandara 10,554 9,013 Other expense Total income disbursed/(received) (655,404) 2,891,946 Income disbursed in excess of income received/(disbursed) $ 2,222,091 $ (2,901,072) The following presents the balance of principal and income in trust (cost) at December 31: Principal $ 6,945,309 $ 12,421,791 Income (1,346,333) (3,568,424) $ 5,598,976 $ 8,853,367 9

12 SUPPLEMENTAL INFORMATION PURSUANT TO RCW AND (See review report of independent accountants and accompanying notes.)

13

14 WASHINGTON BUILDERS BENEFIT TRUST SCHEDULE OF RCW AND FILING REQUIREMENTS The following information is presented in accordance with the Revised Code of Washington ( RCW ) Trustee s Annual Statement and Intermediate and Final Accounts Contents Filing : RCW and Requirements Response 1. The period covered by the account. As of December 31, 2011 and 2010, and the years then ended. 2. The total principal with which the trustee is chargeable according to the last preceding account or the inventory if there is no preceding account. 3. An itemized statement of all principal funds received and disbursed during such period. 4. An itemized statement of all income received and disbursed during such period. 5. The balance of such principal and income remaining at the close of such period and how invested. 6. The names and addresses of all living beneficiaries, including contingent beneficiaries, of the trust, and a statement as to any such beneficiary known to be under legal disability. 7. A description of any possible unborn or unascertained beneficiary and his interest in the trust fund. See Note 6. See Note 6 and Exhibit A. See Note 7. See Note 7 and Exhibit B. See Exhibit C. Not applicable based on the nature of the Trust. See review report of independent accountants and accompanying notes. 10

15 WASHINGTON BUILDERS BENEFIT TRUST EXHIBIT A: PRINCIPAL FUNDS RECEIVED AND DISTRIBUTED, ITEMIZED The following exhibit presents an itemization of principal funds received and distributed for the years ended December 31, pursuant to RCW and : Principal funds received Refund adjustments, net Plan Year $ $ Refund adjustments, net Plan Year ,174,356 Refund adjustments, net Plan Year (3,248,323) 6,033,808 Refund adjustments, net Plan Year ,320,318 2,316,683 Refund adjustments, net Plan Year (3,473,299) Refund adjustments, net Plan Year (753,649) 4,877,192 Distributions recaptured Plan Year Distributions recaptured Plan Year Distributions recaptured Plan Year ,985 Distributions recaptured Plan Year ,233 69,166 Distributions recaptured Plan Year ,064 Distributions recaptured Plan Year , ,230 Total principal funds received $ (215,431) $ 5,116, See review report of independent accountants and accompanying notes.

16 WASHINGTON BUILDERS BENEFIT TRUST EXHIBIT A: PRINCIPAL FUNDS RECEIVED AND DISTRIBUTED, ITEMIZED (CONTINUED) Principal funds disbursed Member distributions Plan Year $ $ Member distributions Plan Year Member distributions Plan Year ,860,979 Member distributions Plan Year ,313,628 Member distributions Plan Year ,248,393 6,515,570 Member distributions Plan Year ,248,393 11,690,177 Marketing assistance fees Plan Year Marketing assistance fees Plan Year Marketing assistance fees Plan Year ,367 Marketing assistance fees Plan Year ,875 Marketing assistance fees Plan Year ,085 Marketing assistance fees Plan Year ,327 Local association distributions Plan Year Local association distributions Plan Year Local association distributions Plan Year ,367 Local association distributions Plan Year ,875 Local association distributions Plan Year ,085 Local association distributions Plan Year ,327 Pilot program fees Plan Year Pilot program fees Plan Year Pilot program fees Plan Year ,232 Pilot program fees Plan Year ,657 12,290 Pilot program fees Plan Year ,524 Pilot program fees Plan Year ,657 49,046 Total principal funds disbursed $ 5,261,050 $ 13,713,877 See review report of independent accountants and accompanying notes. 12

17 WASHINGTON BUILDERS BENEFIT TRUST EXHIBIT B: SCHEDULE OF PRINCIPAL AND INCOME, AS INVESTED The following exhibit presents how principal and income are invested as of December 31, pursuant to RCW and : Investment Descriptions Balance (at cost) at December US Treasury Bill due 05/31/12 Acquired 08/11/11 $ 3,150,696 $ US Treasury Bill due 05/31/12 Acquired 09/15/11 1,249,672 US Treasury Bill due 05/31/12 Acquired 08/12/11 274,830 VOO Vanguard S&P ,242 SHY ishares Trust Barclays 1 3 Year Treasury Bond Fund 108,316 2,993,928 VTWO Vanguard Russell ,125 ICF ishares Trust Cohen & Steers Realty Majors Index Fund 32, ,969 VOOG Vanguard S&P 500 Growth 19,578 VOOV Vanguard S&P 500 Value 19,576 VEA Vanguard MSCI EAFE ET 19,524 IVOV Vanguard S&P Mid Cap ET 400 Value 16,407 IVOG Vanguard S&P Mid Cap ET 400 Growth 16,271 VWO Vanguard MSCI Emerging ETF 12,997 VTWV Vanguard Russell 2000 Value 9,902 VTWG Vanguard Russell 2000 Growth 9,787 SPY Standard & Poors Depository Receipts Series 1 2,753,285 IWM ishares TR Russell 2000 Index Fund 649,148 IVE ishares S&P 500 Value Index Fund 483,054 IVW ishares S&P 500 Growth Index Fund 421,623 EFA ishares Trust MSCI EAFE Index Fund 310,847 IJJ ishares S&P Midcap 400 Value Index Fund 196,940 IWN ishares TR Russell 2000 Value Index Fund 192,041 IJK ishares S&P Midcap 400 Growth Index Fund 168,364 IWO ishares TR Russell 2000 Growth Index Fund 147,268 EEM ishares TR MSCI Emerging Markets Index Fund 125,910 AGG ishares Trust Barclays Aggregate Bond Fund 5,109,482 8,847,377 Money Market Fund 489,494 5,990 $ 5,598,976 $ 8,853, See review report of independent accountants and accompanying notes.

18 WASHINGTON BUILDERS BENEFIT TRUST EXHIBIT B: SCHEDULE OF PRINCIPAL AND INCOME, AS INVESTED (CONTINUED) Investment Descriptions Balance (at market) at December US Treasury Bill due 05/31/12 Acquired 08/11/11 $ 3,152,464 $ US Treasury Bill due 05/31/12 Acquired 09/15/11 1,249,788 US Treasury Bill due 05/31/12 Acquired 08/12/11 274,953 VOO Vanguard S&P ,871 SHY ishares Trust Barclays 1 3 Year Treasury Bond Fund 108,329 2,993,887 VTWO Vanguard Russell ,039 ICF ishares Trust Cohen & Steers Realty Majors Index Fund 34, ,799 VOOV Vanguard S&P 500 Value 19,937 VOOG Vanguard S&P 500 Growth 19,561 VEA Vanguard MSCI EAFE ET 18,592 IVOV Vanguard S&P Mid Cap ET 400 Value 16,447 IVOG Vanguard S&P Mid Cap ET 400 Growth 15,919 VWO Vanguard MSCI Emerging ETF 12,154 VTWV Vanguard Russell 2000 Value 10,030 VTWG Vanguard Russell 2000 Growth 9,748 SPY Standard & Poors Depository Receipts Series 1 2,929,792 IWM ishares TR Russell 2000 Index Fund 813,713 IVE ishares S&P 500 Value Index Fund 477,634 IVW ishares S&P 500 Growth Index Fund 468,731 EFA ishares Trust MSCI EAFE Index Fund 457,592 IJK ishares S&P Midcap 400 Growth Index Fund 321,439 IJJ ishares S&P Midcap 400 Value Index Fund 320,698 EEM ishares TR MSCI Emerging Markets Index Fund 307,148 IWO ishares TR Russell 2000 Growth Index Fund 245,164 IWN ishares TR Russell 2000 Value Index Fund 243,327 AGG ishares Trust Barclays Aggregate Bond Fund 5,112,099 10,295,924 Money Market Fund 489,494 5,990 $ 5,601,593 $ 10,301,914 See review report of independent accountants and accompanying notes. 14

19 1 PROKOTE SE 221ST ST MAPLE VALLEY WA ST CENTURY BUILDERS LLC 2233 CALIFORNIA AVE. SW SEATTLE WA RD ST INTERIORS RD ST ANACORTES WA WEST APARTMENTS 2905 JAHN RD NW #7 GIG HARBOR WA SEASONS ENGINEERING INC 619 S CHASE ST PORT ANGELES WA A & I DRYWALL INC PO BOX 286 MILTON FREEWATER OR A & J CUSTOM CABINETS INC 2300 E 1ST STREEET VANCOUVER WA A & M ELEVATOR INC 312 SENECA AVE NW SEATTLE WA A & R FESER INC 2007 S EDISON ST KENNEWICK WA A 1 GENERAL CONTRACTORS INC 6410 N MONROE ST SPOKANE WA A 1 WELDING INC 4000 IRON GATE RD BLDG A BELLINGHAM WA A A ANDERSON CO INC 1409 N FOREST ST BELLINGHAM WA A ACTION GROUP UTILITIES INC RD AVE SE OLYMPIA WA A C ELECTRIC INC TIETON DR YAKIMA WA A C ELECTRIC 804 W MEEKER ST STE 102 KENT WA A E DOWNS ENTERPRISES INC TH AVE. S KENT WA ACCURATE FOUNDATION WALLS LLC SE 206TH ST MAPPLE VALLEY WA A L BERGEN CONCRETE FOUNDATION PO BOX 210 COLBERT WA A MASTER SEPTIC SERVICE INC PO BOX 1231 GRAHAM WA A ONE REFRIGERATION & HEATING INC 1611 W KENNEWICK AVE. KENNEWICK WA A ROOFING INC NE WOODINVILLE DR WOODINVILLE WA A S A P METAL FABRICATORS INC 315 S 3RD AVE. YAKIMA WA A TO Z INTERIORS INC PO BOX 1323 RIDGEFIELD WA A'S TILE 10 N 85TH AVE. YAKIMA WA A 1 BUILDERS 3310 NORTHWEST AVE. BELLINGHAM WA A 1 CONSTRUCTION OF YAKIMA INC 1901 E MEAD AVE YAKIMA WA A 1 PEPPERWORTH PLUMBING INC PO BOX 5994 BELLINGHAM WA A LINE CONCRETE CUTTING LLC PO BOX 6219 VANCOUVER WA A WIN MASONRY LLC PO BOX 1258 BATTLE GROUND WA A TO Z STUMP & TREE INC TH AVE NE WOODINVILLE WA AA & E INC GEN CONTRACTORS PO BOX 730 BELFAIR WA AA PARTY RENTALS TH ST SW MOUNTLAKE TERRACE WA AAA PEST CONTROL INC 304 FIRST AVE. S KENT WA AAA ROOFING INC 284 GREYWOLF RD SEQUIM WA AAA SWEEPING LLC PO BOX 624 VERADALE WA AARDVARK GARDENING TH AVE SE OLYMPIA WA ABBEY PARTY RENTS OF WA INC 1310 N 131ST ST SEATTLE WA ABBOTT CONSTRUCTION CO INC 1247 PARADISE WAY FERNDALE WA ABC SEAMLESS HOME INC 3305 N COMMERCIAL AVE. PASCO WA ABEL CURBING INC PO BOX 1888 EVERETT WA ABENROTH BUILDERS 715 FERN AVE WALLA WALLA WA ABERDEEN NEIGHBORHOOD HOUSING 710 E MARKET ST ABERDEEN WA ABLE REMODELING INC 3915 S 12TH ST TACOMA WA ABSOLUTE ELECTRIC INC 6715 NE 63RD ST STE 510 VANCOUVER WA ABTEK ACOUSTICS INC PO BOX SPOKANE WA ACCENT CONSTRUCTION 1201 FOREST TRAIL DR PORT ANGELES WA ACCESS ELEVATOR INC TH PL S FEDERAL WAY WA ACCESS SERVICES INC PO BOX 399 PRESTON WA ACCU WALL DRYWALL SYSTEMS INC 1502 N MONTANA CT UNIT A KENNEWICK WA ACCURATE BUILDERS 7621 NE HARBORVIEW DR POULSBO WA ACCURATE ENTERPRISES INC PO BOX TUKWILA WA ACCURATE STEEL ERECTORS INC PO BOX 122 WOODLAND WA APOLLO 215 TOWNSHIP ST SEDRO WOOLLEY WA NORTH SLOPE RESTORATION INC TH AVE S TACOMA WA ACKERMAN HEATING & A/C PO BOX 305 COLFAX WA ACME FUEL CO PO BOX 7009 OLYMPIA WA ACME PAYROLL CORP BEL RED RD BELLEVUE WA ACOUSTI CO BEAVERMARSH RD MOUNT VERNON WA ACOUSTICAL CEILINGS INC 3600 W 48TH AVE KENNEWICK WA ACOUSTICAL DESIGN INC 5820 S 194TH KENT WA ACTION DOOR & MILLWORK 9701 PORTLAND AVE E TACOMA WA

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21 ALEXANDERS STONE ART INC 7324 NE 175TH ST KENMORE WA ALITE CONSTRUCTION LLC PO BOX 850 BRUSH PRAIRIE WA ALL AMERICAN ELECTRIC INC PO BOX 837 SEDRO WOOLLEY WA ALL AMERICAN PROPANE INC 1617 KEYS RD YAKIMA WA ALL CITY DOOR INC PO BOX 8559 COVINGTON WA ALL COUNTY PLUMBING LLC PO BOX 522 BATTLE GROUND WA ALL DOORS INC PO BOX 1411 PASCO WA ALL OUT SEWER AND DRAIN SVC 3303 WASHINGTON WAY #D LONGVIEW WA ALL PLUMB NORTHWEST INC TH PL NE MARYSVILLE WA ALL PRIDE SWEEPING 8228 S 206TH ST KENT WA ALL PURPOSE STRUCTURES INC PO BOX 367 SUMNER WA ALL SEASONS CONTRACTING INC 6791 TJOSSEN RD ELLENSBURG WA ALL SEASONS HEATING & COOLNG INC NE KERR RD #200 VANCOUVER WA ALL SEASONS ROOFING CO TH AVE. NW SEATTLE WA ALL SERVICE GLASS PO BOX 1222 ISSAQUAH WA ALL WEATHER HEATING & COOLING 302 KEMP ST PORT ANGELES WA A W ROOFING OF YAKIMA LLC 412 S 58TH AVE. YAKIMA WA ALL PHASE REF & HTG INC 818 W JOHN DAY AVENUE KENNEWICK WA ALL WAYS PAINTING INC PO BOX SEATTLE WA ALLAN ARMSTRONG CONSTRUCTION INC PO BOX 568 CARLSBORG WA SHANNON ALLBAUGH CONSTRUCTION LLC 7326 NE 120TH ST KIRKLAND WA ALLEMANDI CONSTRUCTION INC PO BOX 4001 WENATCHEE WA ALLEN ROOFING AND CONSTRUCTION TH AVE NE ARLINGTON WA ALLFORM WELDING INC PO BOX 175 CARLSBORG WA ALLIED ELECTRIC SERVICE INC PO BOX 3855 LACEY WA ALLIED HEATING INC N WYLIE DR NINE MILE FALLS WA ALLIED PACIFIC BUILDERS INC 404 W ROLLING HILLS LN WENATCHEE WA ALLIED PAINTERS INC PO BOX 276 BOTHELL WA ALLIED ROOFING INC PO BOX 2663 REDMOND WA ALLIED STEEL FABRICATORS INC TH AVE. NE REDMOND WA ALLNIGHT AIR SWEEP PO BOX 862 SNOHOMISH WA ALLPRO CONSTRUCTION INC 161 ROY RD SE PACIFIC WA ALLRED ROOFING INC 1327 CALIFORNIA WAY LONGVIEW WA ALLSTAR CONSTRUCTION GROUP INC PO BOX 4728 WEST RICHLAND WA ALMARK CORPORATION PO BOX MILL CREEK WA ALOHA FENCE CO 6243 OLD OLYMPIC HWY SEQUIM WA ALPHASE INTERIORS INC PO BOX PUYALLUP WA ALPINE AIRE INC 2727 E SAWYER RD GREEN VALLEY az ALPINE CONST 4419 E GLENNAIRE DR SPOKANE WA ALPINE FIRE & SAFETY SYSTEMS INC PO BOX 265 BURLINGTON WA ALPINE HOME PRODUCTS INC 9300 N MARKET SPOKANE WA ALPINE VISTAS APARTMENTS 2905 JAHN RD NW #7 GIG HARBOR WA ALS GLASS SERVICE INC 518 E 3RD AVE MOSES LAKE WA ALTA POINTE APARTMENTS 2905 JAHN RD NW #7 GIG HARBOR WA ALTENBURG PLUMBING & HEATING PO BOX 429 TRACYTON WA ALUMINUM PRODUCTS INC PO BOX 6322 SPOKANE WA ALVORD/RICHARDSON CONST CO INC PO BOX 172 BELLINGHAM WA ALWAYS LANDSCAPING INC NE 169TH ST WOODINVILLE WA ALYESKA CEDAR WORKS INC 2255 E JOHNS PRAIRIE RD SHELTON WA AMB TOOL INC 608 W NOB HILL BLVD YAKIMA WA AMBROSIA BUILDERS LLC PO BOX 581 PUYALLUP WA AMER X INC/ROOFING NE 164TH ST BRUSH PRAIRIE WA AMERICA 1ST ROOFING & BUILDERS EVERGREEN DRIVE MUKILTEO WA AMERICAN CLASSIC HOMES LLC PO BOX 1830 RENTON WA AMERICAN DRAPERY CARPET & BLIND PO BOX 896 RENTON WA AMERICAN ELEVATOR CORP PO BOX 488 BELLEVUE WA AMERICAN ENGINEERING CORP TH AVE. NE REDMOND WA AMERICAN HARDWOOD FLOORS INC TH AVE NE #D SEATTLE WA AMERICAN HOME WEATHERIZATION INC 2007 VAN WORMER ST CENTRALIA WA AMERICAN IRONWORKS & ERECTOR E MONTGOMERY DR #201 SPOKANE VALLEY WA WESTERN AMERICAN ENERGY 246 TUCANNON RD DAYTON WA

22 AMERICAN METER APPLIANCE INC 1001 WESTLAKE AVE. NO SEATTLE WA AMERICAN REINFORCED PLASTICS 8209 PACIFIC HWY E TACOMA WA AMERICAN ROOF INC TH ST SE WOODINVILLE WA AMERICAN ROOFING PO BOX 3131 WENATCHEE WA AMERICAN VINYL INC TH ST E FIFE WA AMSBERRY'S PAINTING INC PO BOX 1314 MONROE WA ANDA CONSTRUCTION INC 3834 S BAY DR SEDRO WOOLLEY WA ANDALUSIA INC 1000 TOWN CTR NE STE 180 TACOMA WA ANDERSEN PACIFIC CONTRACTORS INC NW 11TH AVE RIDGEFIELD WA ANDERSON ELECTRIC INC THILLBERG RD MOUNT VERNON WA ANDERSON ENVIRONMENTAL CONTRACT 705 COLORADO ST KELSO WA ANDERSON GLASS CO INC 2516 E 4TH PLAIN BLVD VANCOUVER WA L B R CONSTRUCTION INC 618 S PEABODY ST #H PORT ANGELES WA ANDERSON'S SHEET METAL HTG & PL E TRENT AVE SPOKANE VALLEY WA ANDERSONS DOOR COMPANY INC AURORA AVE. N SEATTLE WA ANDERSON ROOFING INC PO BOX 2050 ISSAQUAH WA ANDREW NOEL CONSTRUCTION INC PO BOX 399 MORTON WA ANDREW'S DRYWALL INC RD AVE NE LAKE STEVENS WA ANDREWS MECHANICAL INC E 1503 WABASH SPOKANE WA ANDRILENAS CONSTRUCTION INC PO BOX 2873 KIRKLAND WA ANGELES COMMUNICATIONS INC 102 ROSS LANE PORT ANGELES WA ANGELES ELECTRIC INC 524 EAST 1ST ST PORT ANGELES WA ANGELES FURNITURE INC PO BOX 610 PORT ANGELES WA ANGELES PLUMBING INC PO BOX 1151 PORT ANGELES WA ANM ELECTRIC INC AVE. NE REDMOND WA ANTHONY CONSTRUCTION CO INC TH AVE. S SEATTLE WA APEX CONTRACTING 1006 W BRUNEAU PL STE B KENNEWICK WA APEX ENGINEERING PLLC 2601 S 35TH ST #200 TACOMA WA APEX PAINTING CONTRACTORS INC RD AVE NE STE A 5 REDMOND WA APEX ROOFING SYSTEMS PO BOX 145 OAK HARBOR WA APPIAN CONSTRUCTION INC WOODINVILLE REDMOND ROAD NE WOODINVILLE WA APPLE HARDWOOD & CONSTRUCTION 6829 FISHER RD EDMONDS WA APPLE VALLEY PLUMBING 16 S GARDEN AVE. ROCK ISLAND WA APPLE VALLEY SERVICES INC PO BOX 7159 E WENATCHEE WA AQUAFLOW GUTTERS INC 4630 MORAN RD OAK HARBOR WA AQUA QUIP 730 SW 34TH ST RENTON WA ARBORCREST APARTMENTS 2905 JAHN RD NW #7 GIG HARBOR WA ARBORVIEW CONSTRUCTION INC CALVARY LANE NE SUITE 350 KINGSTON WA ARCHITECTURAL CABINETS INC TH ST NE ARLINGTON WA ARCHITECTURAL INTERIORS & CONST SVCS INC PO BOX PUYALLUP WA ARCTIC REFRIGERATION & HEATING INC 326 N WENATCHEE AVE. WENATCHEE WA ARDUN CONSTRUCTION TH AVE SE SNOHOMISH WA AREA HEATING & COOLING INC 2721 NE 65TH AVE. VANCOUVER WA ARGO BLOWER MFG CO 5400 E MARGINAL WAY S SEATTLE WA ARIEL TRUSS COMPANY INC 616 NW 139TH ST VANCOUVER WA ARMSTRONG CONSTRUCTION CO 2715 AUBURN WAY N AUBURN WA ARMSTRONG HOMES BREMERTON 2709 AUBURN WAY N AUBURN WA ARMSTRONG HOMES OF REDMOND INC 2709 AUBURN WAY N AUBURN WA ARMSTRONG HOMES OF TACOMA INC 2709 AUBURN WAY N AUBURN WA ARMSTRONG LUMBER CO INC 2709 AUBURN WAY N AUBURN WA ARNESS INC INDIANOLA RD NE POULSBO WA ARNOLDS APPLIANCE INC ND AVE NE BELLEVUE WA ARO GLASS COMPANY 1618 SIMPSON AVE ABERDEEN WA ARROW CONCRETE & ASPHALT SPEC INC PO BOX SPOKANE WA ARROW CONST SUPPLY INC PO BOX SPOKANE WA ARROW TIMBER FRAMING LLC NE 98TH AVE. BATTLE GROUND WA ARROW CONTRACTING SVC INC PO BOX SPOKANE WA ARROW SEPTIC DESIGNS & LANDSCAPE 230 E WARREN DR UNION WA ARROW HOME SERVICE LLC 4119 NE 88TH ST VANCOUVER WA ART TILE CO INC 8511 ROOSEVELT WAY NE SEATTLE WA ARTISAN FINISHING SYSTEMS INC SMOKEY PT BLVD BLDG 6 MARYSVILLE WA

23 ARTISANS GROUP INC, THE TH AVE E #A OLYMPIA WA ARTISTS TOUCH INC 1821 W 7TH AVENUE KENNEWICK WA ARTISTIC CONCRETE DESIGN INC TH AVE. SE SNOHOMISH WA ASBJORNSEN TERRY R 112 4TH AVE. SE APT 1 PUYALLUP WA ASHBY HOMES INC PO BOX 2192 SHELTON WA ASHLEY BERTSCH GROUP INC E BRANDON DR KENNEWICK WA ASI CONSTRUCTION INC REDMOND WAY #189 REDMOND WA ASPHALT PATCH SYSTEMS INC 8812 CANYON ROAD EAST PUYALLUP WA ASSISTED CUSTOM CONSTRUCTION TH AVE. SE COVINGTON WA ASSOCIATED BROKERS INC 405 S GRAND AVE. PULLMAN WA ASSOCIATED DRYWALL INC SE LAKE HOLM RD AUBURN WA ASSOCIATED EARTH SCIENCES INC 911 5TH AVE. #100 KIRKLAND WA ASSOCIATED GLASS COMPANY HIGHWAY 99 LYNNWOOD WA ASSOCIATED ROOFING INC PO BOX KENMORE WA ATLAS SAND & ROCK INC 4341 SNAKE RIVER AVE. LEWISTON ID TOTAL GROUNDS MANAGEMENT PO BOX 9 PUYALLUP WA ATWOOD CONSTRUCTION PO BOX MILL CREEK WA AUBLE & ASSOCIATES INC 107 S HOWARD ST STE 300 SPOKANE WA AUBURN SHEET METAL INC PO BOX 1354 ENUMCLAW WA AURORA ENGINEERING INC PO BOX 1089 MONROE WA AURORA RENTS INC AURORA AVE N SHORELINE WA AUSTIN IRRIGATION INC ST AVE. SE WOODINVILLE WA AVERY BUILDERS SNEE OOSH RD LA CONNER WA AXTHELM CONSTRUCTION INC PO BOX 2947 MOUNT VERNON WA B & B CONST & EXCAVATION 1645 S ROOSEVELT GOLDENDALE WA B & B CONSTRUCTION INC PO BOX 3230 PASCO WA B & B PAINT CO INC 3006 BENNETT DRIVE BELLINGHAM WA B & B SPRINKLERS INC PO BOX 520 MEAD WA B & C WELL DRILLING & PUMP 888 E KELLY RD BELLINGHAM WA B & F INC 3510 W NOB HILL BLVD YAKIMA WA B & J PAINT & REMODELING LLC 402 S 96TH AVE. YAKIMA WA B & J PLUMBING INC PO BOX SEATTLE WA B & J ROOFING INC PO BOX 2907 REDMOND WA B & R PLUMBING INC PO BOX 4069 SPANAWAY WA B & R SALES INC TH AVE. SE LACEY WA BONNEY'S B J & R CONST INC PO BOX 1003 LONG BEACH WA B J FISHERS PLUMBING INC 1302 SLEATER KINNEY RD SE LACEY WA B PLUS INC PO BOX 2368 SHELTON WA B REID CONSTRUCTION INC PO BOX 1616 PORT ORCHARD WA B T O CONSTRUCTION PO BOX 67 PATEROS WA B T PLUMBING INC 6852 GOODWIN RD EVERSON WA BACHTEL CONSTRUCTION COMPANIES INC PO BOX 2605 PASCO WA ABOVE THE BOARD CONSTRUCTION CANYON RD E PUYALLUP WA BACKSTAGE ELECTRIC INC 324 CLEMENS VIEW RD SELAH WA BAGDON'S INC 760 S WENATCHEE AVE. WENATCHEE WA BAGLEY LANDSCAPE CONSTRUCTION INC 91 FRASER DR PASCO WA BAILEY GENERAL CONTRACTORS LLC TH CT NE STE 201 LACEY WA BAINBRIDGE ISLAND PLUMBING MANITOU BEACH RD NE BAINBRIDGE ISLAND WA BAINBRIDGE LANDSCAPE & TOPSOIL PO BOX 4633 ROLLING BAY WA BAK INC PO BOX 1301 WOODINVILLE WA BAKER CONSTRUCTION 825 CARNINE RD CASTLE ROCK WA BAKER GROUP INC THE 1802 E TRENT AVE. SPOKANE WA BAKER SEPTIC TANK PUMPING INC PO BOX 2128 FERNDALE WA BAKER'S CARPETS 701 S 38TH AVE APT 6 YAKIMA WA BAKERVIEW BUILDERS INC TH PLACE ANACORTES WA BANNER STRUCTURES INC 2102 E MAIN ST STE 104 PUYALLUP WA BARBER'S DRYWALL INC TH AVE. W LYNNWOOD WA BARCLAY DEAN INC NE 8TH ST STE 900 BELLEVUE WA BARCLAY'S NORTH INC TH ST SE #125 EVERETT WA BARKER'S WOODCHIPPING SERVICE INC PO BOX 5006 BELLINGHAM WA BARNES WELDING INC PO BOX 614 WATERVILLE WA

24 BARON TELECOMMUNICATIONS 1204 RAILROAD AVE. #101 BELLINGHAM WA BARTON ROOFING 5423 E UNION SPOKANE WA BASELINE ENGINEERING TH AVE. W FIRCREST WA BASIN DISPOSAL INC PO BOX 3850 PASCO WA BASIN DRYWALL PO BOX 3983 PASCO WA BATES HOUSE MOVING 5504 N ELGIN SPOKANE WA BATHROOM LLC, THE 1439 KAISER RD SW OLYMPIA WA BAXTER CONSTRUCTION LLC 2521 RIVER RD YAKIMA WA BAY PLUMBING & HEATING LTD 3612 VERNHARDSON ST GIG HARBOR WA BAY PLUMBING PO BOX 1539 POULSBO WA BAYSIDE DRYWALL INC ST AVE. SE RAVENSDALE WA BAYWOOD CABINET INC E VALLEY HWY KENT WA BCC PAYMASTER LLC NE 24TH ST UNIT 200 BELLEVUE WA BCV INC 1089 W SUNSET DR BURBANK WA BDZ CONSTRUCTION 3207 PACIFIC AVE EVERETT WA BEAR CREEK LUMBER INC PO BOX 669 WINTHROP WA BEAR CREEK MASONRY LLC NE 184TH ST WOODINVILLE WA BEAR RIVER CORP PO BOX 2442 SHELTON WA BEAVER BARK LTD 607 AARON DR RICHLAND WA BECKES HOMES INC PO BOX 530 MERCER ISLAND WA BECKSTEAD ELECTRIC INC 92 9TH ST WENATCHEE WA BEE ENTERPRISES 1574 THORNTON AVE SW PACIFIC WA BEFORE & AFTER PAINTING CORP TH AVE. NE OLYMPIA WA BEISLEY INC PO BOX 2355 BELFAIR WA BEKELEY ENTERPRISES INC PO BOX 534 LAKE STEVENS WA BEL RED ELECTRIC SERVICE INC PO BOX 3421 REDMOND WA BEL RED HEATING & A/C INC TH PL W MUKILTEO WA BELLEVUE PLUMBING/HEATING INC NE 24TH ST BELLEVUE WA BELLEVUE WESTRIDGE LTD PARTR TH AVE NE STE 110 BELLEVUE WA SECURITY SOLUTIONS NW 1619 N STATE ST BELLINGHAM WA BELLINGHAM MILLWORK SUPPLY CO 3879 HANNEGAN RD BELLINGHAM WA QUALITY PAINTING 601 S YOUNG PL KENNEWICK WA BELLTOWN COATINGS LLC 2303 W COMMODORE WAY STE 307 SEATTLE WA BELMARK LAND AND HOMES LLC TH ST NE STE 105 MARYSVILLE WA BELTMAN ENTERPRISES INC PO BOX 397 OUTLOOK WA BEMIS REFRIGERATION 1423 SO 1ST ST YAKIMA WA BEN LELAND CONSTRUCTION PO BOX 2447 ISSAQUAH WA BENDER CHAFFEY CORPORATION PO BOX 560 KIRKLAND WA BENJAMINS CARPET ONE INC 1324 JADWIN AVE. RICHLAND WA BENNETT HOMES INC MAIN STREET STE 100 BELLEVUE WA BENTLEY COMPANY INC THE 4109 AIRPORT WAY S SEATTLE WA BENTON RURAL ELECTRIC ASSOC PO BOX 1150 PROSSER WA BENUM ENTERPRISES INC PO BOX PUYALLUP WA BEQUETTES AIR FLO HEATING CO 221 W CEDAR ST SEQUIM WA BERENTSON PLUMBING/JUDYS BKP PO BOX 635 BURLINGTON WA BERG EQUIP & SCAFFOLDING 2130 E D ST TACOMA WA BERG REMODELING & HOMES OCCIDENTAL RD YAKIMA WA BERG RESIDENTIAL DEVELOPMNT LLC 240 S STADIUM WAY TACOMA WA BERGER PARTNERSHIP, THE 1721 EIGHTH AVE. N SEATTLE WA BERGIN ROOFING INC ND PL SW SEATTLE WA BERGMAN DRYWALL CONTRACTORS 5505 E MALLON SPOKANE WA BERNEKING CONCRETE HOMES 340 WRIGHT RD SEQUIM WA BEROTH DRYWALL INC 1825 N BRISTOL ST TACOMA WA BERRY DOOR COMPANY INC 2205 VALENCIA ST BELLINGHAM WA BERT'S EXCAVATING PO BOX 73 SUNNYSIDE WA BEST CHOICE HOME IMPROVEMENTS PO BOX FEDERAL WAY WA BEST PLUMBING GROUP LLC 4129 STONE WAY N SEATTLE WA BESTEBREUR BROS CONSTR INC PO BOX 813 SUNNYSIDE WA BESTWAY FUEL & SPRAY SERV INC E 1ST AVE SPOKANE VALLEY WA BESTWORTH ROMMEL INC TH AVE. NE ARLINGTON WA BETTER THAN AVERAGE BUILDERS PO BOX 917 KINGSTON WA

25 BETTER WEIGH MANUFACTURING 168 FOSTER CREEK RD TOLEDO WA BETTY JO HUBER INC 407 KEYS ROAD #2 YAKIMA WA BI STATE SIDING & WINDOW INC 1310 RD 36 PASCO WA BI RITE LUMBER CO OF WA PO BOX 188 SUNNYSIDE WA BIEBER BROS FASHION FLOORS INC PO BOX 1025 SUNNYSIDE WA BIG TREES INC SPRINGHETTI RD SNOHOMISH WA BILL CAREL CONSTRUCTION INC PO BOX 983 CARLSBORG WA BILL PETERS CONSTRUCTION INC PO BOX 1933 ABERDEEN WA BILL'S DESIGN CARPET ONE INC 706 E WISHKAH ST ABERDEEN WA BILLS PLUMBING & HEATING INC PO BOX 282 SEQUIM WA BILLS PLUMBING SUPPLY 1725 S 1ST ST YAKIMA WA BIRCH EQUIPMENT CO INC 1619 KENTUCKY ST BELLINGHAM WA BIRCHCREST HOMES INC N 1318 SKIPWORTH CT SPOKANE WA D BISHOP CONSTRUCTION SERVICE LLC 1241 FUJI WAY RICHLAND WA BISSELL DRYWALL INC PO BOX 1671 RICHLAND WA BIWELL CONSTRUCTION INC TH AVE. SE BELLEVUE WA BJ FISHER'S PLUMBING SVC LTD 1300 SLEATER KINNEY RD SE LACEY WA BJORNSEN CONSTRUCTION 8 HOMESTEAD RD WINTHROP WA AMBIA INC 108 FIRST AVE S STE 200 SEATTLE WA BLACK DIAMOND ROOFING INC PO BOX OLYMPIA WA BLACK HILLS INC TH AVE. SE STE A OLYMPIA WA BLACKMAN CONSTRUCTION INC 712 W BOUNDARY RD ELMA WA BLAIRCO INC 7609 MACARTHUR BLVD VANCOUVER WA BLAKE TILE & STONE INC 490 BLAKE RD SEQUIM WA BLAM SPECIALTIES INC 1067 LEWIS RIVER RD PMB 264 WOODLAND WA BLANCHARD MASONRY INC TH AVE. NE KIRKLAND WA BLANKENSHIP CONSTRUCTION LLC PO BOX 4039 WEST RICHLAND WA BLAYDEN DESIGN/BUILD PO BOX 3029 RENTON WA BLEWS CONSTRUCTION INC E SPRAGUE AVE #6 SPOKANE VALLEY WA DARRELL & LAURIE JOSLIN LLC 172 VALLEY CENTER PL SEQUIM WA BLITZ MASONRY INC 123 CALAMUS LN SEQUIM WA BLODGETT CONSTRUCTION ASSOCIATES INC 4075 MALAGA ALCOA HWY MALAGA WA BLOOMQUIST EXCAVATING & SEPTIC SYS INC PO BOX 263 YACOLT WA BLOSSOM MANAGEMENT CORP 112 OHIO ST STE 102 BELLINGHAM WA BLUE MOUNTAIN ACTION COUNCIL 342 CATHERINE ST WALLA WALLA WA BLUE MOUNTAIN TELECOM SVCS INC 291 CHAMBERLAIN RD WALLA WALLA WA BLUE RIBBON STEEL BUILDINGS INC 335 E BLACKBURN RD MT VERNON WA RICHARD BLUMENTHAL CONSTRUCTION PO BOX BAINBRIDGE ISLAND WA BOA CONSTRUCTION CO WHITEBIRD PL WENATCHEE WA BOB LARSON PLUMBING LLC TH ST E TACOMA WA BOB RHODES HEATING AND AIR 111 N VOLLAND BLDG A KENNEWICK WA BOB TALBOTT CONTRACTOR NE 61ST ST REDMOND WA BOB'S ELECTRIC INC 2293 DEER PARK PORT ANGELES WA BOCK PLUMBING INC PO BOX 207 YAKIMA WA BODE'S ELECTRIC & PLUMBING INC 7666 WOODLAND RD FERNDALE WA BODE'S PRECAST 1861 E POLE RD EVERSON WA BOESEL CONSTRUCTION INC BOX 1016 BREWSTER WA BOGAARDS & ASSOCIATES INC 2337 SQUALICUM MOUNTAIN RD BELLINGHAM WA BOISTFORT VALLEY 442 CURTIS HILL RD CHEHALIS WA BOLLES CONSTRUCTION CO INC NE 84TH STREET REDMOND WA BOLLINGER CONST LLC 920 SKYLINE PL WENATCHEE WA BOND & CO GLASS INC 2615 W KENNEWICK AVE. KENNEWICK WA BOND PLUMBING TH ST SW LYNNWOOD WA BOOTH CONSTRUCTION TH PL SE ISSAQUAH WA BORDERS & SON QUALITY ROOFING 2033 DIVISION STREET BELLINGHAM WA BOULTON INSULATION CO INC 2301 EAST Q STREET TACOMA WA BOUWMAN MASONRY INC 1659 MAIN ST LYNDEN WA BOWEN COMPANY INC ND ST SW MOUNTLAKE TERRACE WA BOWMAN METAL WORKS INC 2831 BIRCH BAY LYNDEN RD CUSTER WA BOYD'S INC PO BOX 5214 LACEY WA BPS SUPPLY COMPANY OF WA 1980 E TRENT AVE SPOKANE WA

26 BRACE POINT CONST SVCS INC 780 THOMAS AVE SW RENTON WA BRACY & THOMAS INC 1520 IRVING ST SW #B TUMWATER WA BRAD BUTLER CONSTRUCTION 1502 FOX HOLLOW RD SEQUIM WA BRAD DAVIS CONSTRUCTION INC 2044 LITTLE HANAFORD RD CENTRALIA WA BRAD HENDRIX CONSTRUCTION INC PO BOX 670 SELAH WA BRAD MITCHELL MASONRY 270 LONE DOVE LN YAKIMA WA BRADBURY & SONS PAVING INC 4276 W CAMPFIRE CT MERIDIAN ID BRADFORD PLUMBING INC PO BOX 1582 YAKIMA WA BRAICKS CONSTRUCTION INC PO BOX 3561 SEATTLE WA BRASHEAR ELECTRIC INC 1601 COLUMBIA PARK TRAIL #204 RICHLAND WA BRATTON MASONRY INC 2763 N ARGYLE FRESNO CA BRECKENRIDGE & LEDBETTER 2403 SE 102ND CT VANCOUVER WA BREIER SCHEETZ PROPERTIES PO BOX 2366 SEATTLE WA BREMMER CONSTRUCTION INC 2493 S METHOW ST WENATCHEE WA SEPPANEN CONSTRUCTION LLC 8207 NE 316TH ST LA CENTER WA BRIAN'S DRYWALL INC 96 BLUFF VIEW DR PT ANGELES WA BRIGHT STREET CONSTRUCTION INC PO BOX SEATTLE WA BRILLS 5 STAR GUTTERS PO BOX 765 KELSO WA BRINK PAINTING & CONSTRUCTION LLC PO BOX TACOMA WA BROADVIEW APPLIANCE INC HWY 20, STE #4 OAK HARBOR WA BROCK'S INTERIOR SUPPLY INC PO BOX 2346 POULSBO WA COLFIELD CONTRACTING INC 204 NE A ST COLLEGE PLACE WA BROOKS HOMES INC PO BOX 6685 LYNNWOOD WA BROWN BUILDING CONTRACTORS 3905 MARTIN WAY E SUITE C OLYMPIA WA BROWNS CHINOOK CONSTRUCTION CO PO BOX 214 CHINOOK WA BROWNS OVERHEAD DOOR CO INC PO BOX 174 RIDGEFIELD WA TERRY BROWNS PLUMBING INC 9605 ORCHARD AVE. YAKIMA WA BRUNER PAINTING INC 60 KODA DR SELAH WA BRUNETTE MASONRY INC TH ST E PUYALLUP WA BRUNS PAINT AND PAPER CONTRACT 1431 WASHINGTON ST PORT TOWNSEND WA BPC'S CONTR & REMODELING PO BOX 1539 BRUSH PRAIRIE WA BRYAN ANDERSON CONCRETE CONSTRUCTION 549 S MCCRORIE RD PORT ANGELES WA BRYON MEADER DRYWALL 481 NANEUM RD ELLENSBURG WA BST LLC NE 128TH ST REDMOND WA BT & SONS CONSTRUCTION INC 9020 W SKAGIT AVE KENNEWICK WA BUCHAN GROUP PAYROLL INC 2821 NORTHUP WAY #100 BELLEVUE WA BUCHANAN CONST INC 1221 W BOWERS RD ELLENSBURG WA BUDGET CARPET CLEANERS 802 W NOB HILL BLVD YAKIMA WA BUDS & DOUGS MOBILE HOME SVC PO BOX 774 SPOKANE VALLEY WA BUEHLER HOMES LLC 2506 DANBURY COURT SE OLYMPIA WA HEARTSTRING CONSTRUCTION INC PO BOX 242 BURLEY WA BUNCH CONSTRUCTION INC PO BOX VANCOUVER WA BURGIN MECHANICAL INC 1381 BERNEY DR WALLA WALLA WA BURKE CEMENT CONTRACTOR PO BOX 378 MONITOR WA BARRYS INSULATION SERVICE PO BOX 328 BURLINGTON WA ANACORTES GLASS/BURLINGTON GLASS 423 E AVON BURLINGTON WA BURNHAM INSULATION & SHELVING NE 186TH ST UNIT A WOODINVILLE WA BURNSTEAD CONSTRUCTION LLC NE 24TH ST UNIT 200 BELLEVUE WA BURTON CONSTRUCTION INC 3915 E NEBRASKA AVE. SPOKANE WA BUSH CONSTRUCTION CO PO BOX 367 COLLEGE PLACE WA BUSH PLUMBING & MECHANICAL INC PO BOX 375 EAST OLYMPIA WA BUTLER CONSTRUCTION SERVICES INC 118 SW 2ND AVE. KELSO WA BUTTICE CONSTRUCTION INC 3526 BUTTICE LANE WALLA WALLA WA C & B EXCAVATING AND CHIPPING INC N HIGHWAY 395 COLBERT WA C & C CONCRETE CONST TH ST NW GIG HARBOR WA C & C YARD CARE INC PO BOX SPOKANE WA C & F INSULATION INC PO BOX 2197 PORT ANGELES WA C & H CONSTR CO 2005 EAST BAY DR NE OLYMPIA WA C & J EXCAVATING INC PO BOX 430 CARLSBORG WA C & M LANDSCAPING INC 2517 VAN GIESEN RICHLAND WA C & P PAINT LLC ST AVE NE P 400 REDMOND WA