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, 2012 and 2011

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3 CONTENTS REVIEW REPORT OF INDEPENDENT ACCOUNTANTS 1 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 SUPPLEMENTARY INFORMATION PURSUANT TO RCW AND Schedule of RCW and Filing Requirements 10 PAGE 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 115

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5 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, 2012 and 2011, 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 pages 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,

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7 STATEMENT OF ASSETS PLACED IN TRUST CASH BASIS ASSETS December 31, Investments, cost $ 10,822,160 $ 5,109,482 Cash and cash equivalents 112, ,494 Total assets $ 10,934,487 $ 5,598,976 CONTINGENCIES (Note 5) ASSETS PLACED IN TRUST, January 1 $ 5,598,976 $ 8,853,367 NET INCREASE (DECREASE) IN ASSETS PLACED IN TRUST 5,335,511 (3,254,391) ASSETS PLACED IN TRUST, December 31 $ 10,934,487 $ 5,598,976 See review report of independent accountants and accompanying notes. 2

8 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 $ 17,581,063 $ (753,650) Investment income/(loss): Dividends 150,135 21,145 Distributions recaptured 196, ,218 Net realized gain (loss) on sale 9,769 1,541,541 Interest 4,136 4, ,476 2,104,905 Total additions 17,941,539 1,351,255 DEDUCTIONS FROM ASSETS PLACED IN TRUST ATTRIBUTABLE TO: Member distributions 9,585,900 5,248,393 General expense (income): Legal fees (fee reimbursements) 19,527 (727,539) Marketing assistance fees 1,388,662 Local association distributions 1,388,662 Other professional fees 13,000 26,504 Investment management fees 27,459 12,559 Pilot program fees 12,657 Insurance 136,346 33,022 Administration fee 46,000 Other fees and expense Total general expense (income) 3,020,128 (642,747) Total deductions 12,606,028 4,605,646 NET INCREASE (DECREASE) IN ASSETS PLACED IN TRUST $ 5,335,511 $ (3,254,391) 3 See review report of independent accountants and accompanying notes.

9 Note 1 Operations and Summary of Significant Accounting Policies WASHINGTON BUILDERS BENEFIT TRUST NOTES TO FINANCIAL STATEMENTS 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. A 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

10 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 At December 31, 2012, 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 are classified as available for sale. As of December 31, 2012 and 2011, 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 98% of additions for the year ended December 31, 2012 are from L&I adjustments. There were no concentrations of additions in

11 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 2012 distributions were made to R.O.I.I. Program members of the , , and Plan years at the discretion of the trustees. 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. In 2012, MSC s and local associations distributions included the Plan Year Third adjustment and distributions for the , , and Plan Years. 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 $ 10,822,160 $ 5,109,482 Unrealized holding gain 615,042 2,617 Fair value $ 11,437,202 $ 5,112,099 The Trust invests in various investment securities, principally mutual funds and U.S. Treasury Bills, for the years ended December 31, 2012 and 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

12 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. Pilot program fees for the year ended December 31, 2011, amounted to $12,657. There were no pilot program fees for the year ended December 31, Legal fees In June 2011, BIAW reimbursed the Trust $738,094 for legal fees paid by the Trust in There were no reimbursements for legal fees during 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 net taxable loss the year ended December 31, 2012 and Accordingly, no tax expense was reported for the years ended December 31, 2012 and 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 appealed the trial court s decision. In January 2013, the Court of Appeals ruled and reversed many of the trial court findings and remanded certain issues back to the trial court. The Court of Appeals also awarded attorney fees to the plaintiffs. BIAW, BIAW MSC and the WBBT Trustees have appealed the Court of Appeals decision to the State Supreme Court. Notice as to whether the State Supreme Court will hear the case is anticipated during the summer of 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

13 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 $ 6,945,309 $ 12,421,791 Principal funds received Refund adjustments, net 17,581,063 (753,650) Distributions recaptured 196, ,218 Total principal funds received 17,777,499 (215,432) Principal funds disbursed Member distributions 9,585,900 5,248,393 Marketing assistance fees 1,388,662 Local association distributions 1,388,662 Pilot program fees 12,657 Total principal funds disbursed 12,363,224 5,261,050 Principal, December 31 $ 12,359,584 $ 6,945,309 8

14 NOTES TO FINANCIAL STATEMENTS Note 7 Income The following presents an itemization of income received and distributed for the years ended December 31: Income received Dividends $ 150,135 $ 21,145 Realized gain, short term 9,769 24,023 Realized gain, long term 1,517,518 Interest 4,136 4,001 Total income received 164,040 1,566,687 Income disbursed Legal fees paid to Vandeberg Johnson & Gandara 19,527 10,554 Legal fees reimbursed by BIAW (738,093) Investment management fees paid to Wells Fargo 27,459 12,559 Accounting fees paid to Moss Adams LLP 13,000 26,504 Insurance premiums D&O 136,346 33,022 WBBT administration fee 46,000 Other expense Total income disbursed/(received) 242,804 (655,404) Income/(Income disbursed) in excess of income received/(disbursed) $ (78,764) $ 2,222,091 The following presents the balance of principal and income in trust (cost) at December 31: Principal $ 12,359,584 $ 6,945,309 Income (1,425,097) (1,346,333) $ 10,934,487 $ 5,598,976 9

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

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17 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, 2012 and 2011, 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

18 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 ,518,806 Refund adjustments, net Plan Year ,459,922 1,174,356 Refund adjustments, net Plan Year ,001,327 (3,248,323) Refund adjustments, net Plan Year , ,305 Refund adjustments, net Plan Year ,020 Refund adjustments, net Plan Year ,992 17,581,063 (753,650) Distributions recaptured Plan Year Distributions recaptured Plan Year Distributions recaptured Plan Year Distributions recaptured Plan Year ,436 83,985 Distributions recaptured Plan Year , , ,218 Total principal funds received $ 17,777,499 $ (215,432) 11 See review report of independent accountants and accompanying notes.

19 EXHIBIT A: PRINCIPAL FUNDS RECEIVED AND DISTRIBUTED, ITEMIZED (CONTINUED) Principal funds disbursed Member distributions Plan Year $ $ Member distributions Plan Year ,505,517 Member distributions Plan Year ,300 Member distributions Plan Year ,727,083 Member distributions Plan Year ,248,393 9,585,900 5,248,393 Marketing assistance fees Plan Year Marketing assistance fees Plan Year ,713 Marketing assistance fees Plan Year ,486 Marketing assistance fees Plan Year ,989 Marketing assistance fees Plan Year ,474 1,388,662 Local association distributions Plan Year Local association distributions Plan Year ,713 Local association distributions Plan Year ,486 Local association distributions Plan Year ,989 Local association distributions Plan Year ,474 1,388,662 Pilot program fees Plan Year Pilot program fees Plan Year Pilot program fees Plan Year Pilot program fees Plan Year Pilot program fees Plan Year ,657 12,657 Total principal funds disbursed $ 12,363,224 $ 5,261,050 See review report of independent accountants and accompanying notes. 12

20 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 31, VOO Vanguard S&P 500 $ 3,140,469 $ 130,242 SHY ishares Trust Barclays 1 3 Year Treasury Bond Fund 2,999, ,316 VTWO Vanguard Russell ,680 39,125 ICF ishares Trust Cohen & Steers Realty Majors Index Fund 824,348 32,559 VOOV Vanguard S&P 500 Value 462,116 19,576 VOOG Vanguard S&P 500 Growth 456,613 19,578 VEA Vanguard MSCI EAFE ET 434,209 19,524 IVOG Vanguard S&P Mid Cap ET 400 Growth 397,979 16,271 IVOV Vanguard S&P Mid Cap ET 400 Value 390,212 16,407 VWO Vanguard MSCI Emerging ETF 319,759 12,997 VTWG Vanguard Russell 2000 Growth 232,662 9,787 VTWV Vanguard Russell 2000 Value 230,378 9,902 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 10,822,160 5,109,482 Money Market Fund 112, ,494 $ 10,934,487 $ 5,598, See review report of independent accountants and accompanying notes.

21 EXHIBIT B: SCHEDULE OF PRINCIPAL AND INCOME, AS INVESTED (CONTINUED) Investment Descriptions Balance (at market) at December 31, VOO Vanguard S&P 500 $ 3,359,436 $ 130,871 SHY ishares Trust Barclays 1 3 Year Treasury Bond Fund 2,997, ,329 VTWO Vanguard Russell ,014,916 39,039 ICF ishares Trust Cohen & Steers Realty Majors Index Fund 869,594 34,267 VOOV Vanguard S&P 500 Value 502,124 19,937 VEA Vanguard MSCI EAFE ET 491,177 18,592 VOOG Vanguard S&P 500 Growth 479,728 19,561 IVOG Vanguard S&P Mid Cap ET 400 Growth 432,781 15,919 IVOV Vanguard S&P Mid Cap ET 400 Value 429,155 16,447 VWO Vanguard MSCI Emerging ETF 357,576 12,154 VTWV Vanguard Russell 2000 Value 252,406 10,030 VTWG Vanguard Russell 2000 Growth 250,386 9,748 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 11,437,202 5,112,099 Money Market Fund 112, ,494 $ 11,549,529 $ 5,601,593 See review report of independent accountants and accompanying notes. 14

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29 AMERICAN INSULATION INC TH AVE NE MARYSVILLE WA AMERICAN INTERIORS INC NE 116TH ST KIRKLAND WA AMERICAN IRONWORKS & ERECTOR E MONTGOMERY DR #201 SPOKANE VALLEY WA AMERICAN LEAK DETECTION PO BOX 374 PRESTON WA AMERICAN MAID CLEANING LLC 9419 TILLEY RD SW OLYMPIA WA AMERICAN METER APPLIANCE INC 1001 WESTLAKE AVE. NO SEATTLE WA AMERICAN PILEDRIVING EQUIPMENT 7032 S 196TH ST KENT WA AMERICAN PLUMBING CONTRACTORS PO BOX 701 EAST OLYMPIA WA AMERICAN PRIDE PLUMBING LLC NE 215TH ST BATTLE GROUND WA AMERICAN PRO SCAPES INC PO BOX 1052 ISSAQUAH WA AMERICAN REINFORCED PLASTICS 8209 PACIFIC HWY E TACOMA WA AMERICAN RESTORATION KOMPANY PO BOX 1401 LONGVIEW WA AMERICAN ROOF INC TH ST SE WOODINVILLE WA AMERICAN ROOFING PO BOX 3131 WENATCHEE WA AMERICAN STRUCTURES & DESIGN INC SE 353RD ST AUBURN WA AMERICAN VINYL INC TH ST E FIFE WA AMERICA'S PHONE GUYS PO BOX VANCOUVER WA AMERICOOL HEATING & A/C IRWIN ST SW ROCHESTER WA AMER X INC/ROOFING NE 164TH ST BRUSH PRAIRIE WA AMOS CONST CO INC BADGER VIEW DR KENNEWICK WA AMSBERRY'S PAINTING INC PO BOX 1314 MONROE WA AN URBAN COMPANY INC 3515 NE 156TH ST LAKE FOREST PARK WA ANACORTES CONSTRUCTION SERVICES LLC PO BOX 380 ANACORTES WA ANACORTES GLASS/BURLINGTON GLASS 423 E AVON BURLINGTON 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 CONSTRUCTION GROUP INC 1900 AIRPORT WAY S STE 102 SEATTLE 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 ANDERSON HOMES LLC 618 S PEABODY ST #H PORT ANGELES WA ANDERSON LANDSCAPING 1250 N WENATCHEE AVE. # H 130 WENATCHEE WA ANDERSON ROOFING INC PO BOX 2050 ISSAQUAH WA ANDERSONS DOOR COMPANY INC AURORA AVE. N SEATTLE WA ANDERSON'S SHEET METAL HTG & PL E TRENT AVE SPOKANE VALLEY WA ANDREW NOEL CONSTRUCTION INC PO BOX 399 MORTON WA ANDREW SPEAR CONSTRUCTION LLC 2000 SHELTON VALLEY RD W SHELTON WA ANDREW'S DRYWALL INC RD AVE NE LAKE STEVENS WA ANDREW'S FIXTURE COMPANY INC 1720 PUYALLUP AVENUE TACOMA WA ANDREWS MECHANICAL INC E 1503 WABASH SPOKANE WA ANDREY'S PLASTERING SYSTEMS INC PO BOX BELLEVUE 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 MILLWORK/LBR CO INC 1601 SOUTH C ST PORT ANGELES WA ANGELES PLUMBING INC PO BOX 1151 PORT ANGELES WA ANIMAL MANAGEMENT SYSTEMS MOUNTAIN HWY E EATONVILLE WA ANKENBAUER CONTRACTORS LLC PO BOX 1060 BRUSH PRAIRIE WA ANM ELECTRIC INC AVE. NE REDMOND WA ANYTIME ROOFING INC ND AVE E BONNEY LAKE WA APC CONSTRUCTION INC PO BOX 300 RIDGEFIELD WA APCON TH AVE E EDGEWOOD WA APELAND CONTRACTING INC SE 232ND ST KENT WA APEX CONTRACTING 1006 W BRUNEAU PL STE B KENNEWICK WA APEX DRYWALL & PAINTING LLC N VIA VISTOSA DR SUN CITY WEST AZ 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 APEX SAUNAS & WINE CELLARS 1420 NW GILMAN BLVD STE 2 ISSAQUAH WA APEX SPECIALTY COATINGS TH SE AUBURN WA API DRYWALL & STUCCO INC 7321 E NORA AVE SPOKANE VALLEY WA APOLLO 215 TOWNSHIP ST SEDRO WOOLLEY WA APOLLO ELECTRIC INC 7906 N FREVA ST SPOKANE WA APPIAN CONSTRUCTION INC WOODINVILLE REDMOND ROAD NE WOODINVILLE WA APPLE CITY ELECTRIC LLC PO BOX 3141 WENATCHEE WA

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