2023-02-28T13:49:55-06:00 2022-04-30 WITHUMSMITHBROWNPC 100 SPECTRUM CENTER DRIVE STE 1000 IRVINE CA 92618 990 2021-05-01 956041102 Brick Masons Health and Welfare Trust Fund % BARRY OSHAROW - PLAN MANAGER BRIC 6266461090 1050 Lakes Drive Suite 120 West Covina CA 917902910 FRANK SMITH CHAIRMAN/TRUSTEE 6266461090 2023-03-15 true FRANK SMITH 999009999 RICHARD THIERMANN P00974294 9492612808 2021 2023-04-26 12:10:37Z FRANK SMITH 1050 Lakes Drive120 West Covina CA 917902910 14181529 false X N/A X 1960 CA TO PROVIDE HEALTH BENEFITS TO ELIGIBLE MEMBERS. 8 0 0 0 0 0 0 9636295 8509924 82932 151855 705429 1004711 10424656 9666490 0 0 8715960 7225313 0 0 0 0 0 454540 698370 9170500 7923683 1254156 1742807 10351687 10386497 5672379 4469075 4679308 5917422 PROVIDE MEDICAL, DENTAL, VISION, LIFE INSURANCE AND OTHER BENEFITS TO ELIGIBLE PARTICIPANTS. false false PROVIDE HEALTH, DENTAL, VISION, LIFE INSURANCE AND OTHER BENFITS TO ELIGIBLE PARTICIPANTS. false false false false false false false false false false true false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 3 0 true 0 false false false false false false false false X 8 0 false true false false false false false true false false false true true false true true true false false false CA X BARRY OSHAROW - PLAN MANAGER 6266461090 1050 LAKES DRIVE STE 120 WEST COVINA CA 91790 DICK WHITNEY TRUSTEE 2.0 0.0 X 0 0 0 DANIEL GARCIA TRUSTEE 2.0 0.0 X 0 0 0 DOUG SLES TRUSTEE 2.0 0.0 X 0 0 0 FRANK SMITH SECRETARY/TRUSTEE 2.0 0.0 X X 0 0 0 KENNETH TEJEDA TRUSTEE 2.0 0.0 X 0 0 0 DANA KEMP TRUSTEE 2.0 0.0 X 0 0 0 LUPE ALDACO JR CHAIRMAN/TRUSTEE 2.0 0.0 X X 0 0 0 CASEY RICKS TRUSTEE 2.0 0.0 X 0 0 0 SEE SCHEDULE O FOR COMP PAID BY RELATED ORGANIZATIONS 0.0 0.0 X 0 0 0 0 0 0 0 false false false BENESYS INC 1050 LAKES DRIVE SUITE 120 WEST COVINA CA 91790 ADMINISTRATIVE FEES 253222 WAGNER LAW GROUP 17777 CENTER COURT DRIVE N SUITE 6 CERRITOS CA 90703 LEGAL FEES 158472 2 0 EMPLOYER CONTRIBUTIONS 525120 8179863 8179863 PARTICIPANT CONTRIBUTIONS 525120 330061 330061 8509924 155966 155966 0 0 0 0 0 4510928 4515039 -4111 -4111 -4111 0 0 0 0 0 0 0 0 0 STOP LOSS INSURANCE REFUND 900099 951359 951359 COBRA SUBSIDY 900099 53202 53202 OTHER INCOME 900099 150 150 1004711 9666490 9514635 151855 0 0 0 7225313 0 0 0 0 0 0 226956 209103 112212 0 0 10104 94410 0 22063 0 0 0 0 0 2057 0 0 0 11017 BOND FUND EXPENSE 10448 7923683 X 4347837 2340539 0 0 0 0 1023239 941418 0 0 0 0 0 0 0 0 13058 2244 0 0 0 0 4848348 6795508 0 0 0 0 119205 306788 10351687 10386497 73189 57904 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5599190 4411171 5672379 4469075 X 0 0 0 0 4679308 5917422 4679308 5917422 10351687 10386497 1742807 -504693 X false true X true false MUTUAL FUNDS 6116804 F MONEY MARKET FUNDS 38618 F COMMON COLLECTIVE TRUST 640086 F 6795508 0 RECIPROCITY PAYABLE 41771 NOT REPORTED 625400 ACCUMULATED ELIGIBILITY CREDITS 3744000 4411171 X 9151693 -504693 -504693 9656386 10104 10104 9666490 9078179 9078179 10104 -1164600 -1154496 7923683 FORM 990, SCHEDULE D, PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATE OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE PLAN AND TO RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF APRIL 30, 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2019. Form 990, Schedule D, Part XII, - line 4b Change in benefit obligation - $1,164,600. FORM 990, PART VI, SECTION A, LINE 3: THE PLAN HAS A CONTRACT WITH BENESYS, INC. TO PROVIDE DAY-TO-DAY ADMINISTRATIVE SERVICES FOR THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B: NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY EXISTS. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR THEIR REVIEW AND COMMENTS PRIOR TO FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: EACH INDIVIDUAL TRUSTEE IS REQUIRED TO DISCLOSE TO THE FULL BOARD OF TRUSTEES ANY SIGNIFICANT TRANSACTION OR RELATIONSHIP THAT REASONABLY COULD BE EXPECTED TO GIVE RISE TO A CONFLICT OF INTEREST WHEN INTERVIEWING NEW VENDORS OR SERVICE PROVIDERS. IF A TRUSTEE DISCLOSES A CONFLICT OF INTEREST, HE OR SHE IS DISMISSED FROM THE DISCUSSION AND VOTE. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, LINE 1A: TRUSTEES ARE NOT COMPENSATED BY THE TRUST. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. IF YOU WOULD LIKE ADDITIONAL INFORMATION, PLEASE CONTACT THE THIRD PARTY ADMINISTRATOR, BENESYS, INC. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE ANNUAL AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. BRICK MASONS APPRENTICESHIP & TRAINING T 1050 LAKES DR STE 120 WEST COVINA CA 91790 956132893 TRAINING CA 501(C)(5) N/A NA false BRICK MASONS PENSION TRUST 1050 LAKES DR STE 120 WEST COVINA CA 91790 956093333 RETIREMENT BE CA 501(C)(A) N/A NA false SOUTHERN CALIFORNIA BRICKLAYERS PENSION 1050 LAKES DR STE 120 WEST COVINA CA 91790 956835541 RETIREMENT BE CA 501(C)(A) N/A NA false BRICKLAYERS AND ALLIED CRAFTWORKERS LOCA 12921 RAMONA BLVD STE F IRWINDALE CA 91706 950865935 MEMBER REP CA 501(C)(5) N/A NA false BRICK MASONS BOND TRUST FUND 1050 LAKES DR STE 120 WEST COVINA CA 91790 753170885 BOND DEPOSITS CA NA TRUST 0.54750 false false false false false false false false false false false false false false false false true true false false SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS TO ELIGIBLE EMPLOYEES AND THEIR DEPENDENTS. AS OF APRIL 30, 2022, THERE ARE APPROXIMATELY 98 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 ADMINISTRATIVE OFFICE AND IT COULD NOT BE EASILY 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. ACT 1 CONSTRUCTION, INC. ADVANCED CONSTRS CORP AGI MARBLE COMPANY ALL AMERICAN ASPHALT ALPHA & OMEGA PAVERS, INC AMALFI STONE & MASONRY CO AMERICAN TILE & BRICK ASACRETE INC B&M CONTRACTORS INC BARAZANI STONE BIELSKI SPECIALTY SERVICES BILTRIGHT CONSTRUCTION BRATTON MASONRY INC BRICKLAYERS LOCAL #4 BULLDOG PAVING CARNEVALE & LOHR CARRARA MARBLE CARRIER MAUSOLEUMS CONSTR CHRISTIAN REGENFUS MASONRY, INC. CITY OF LOS ANGELES CLEVELAND MARBLE COASTAL CW COLUMBIA STONE INC CORNERSTONE MASONRY CORRADINI CORPORATION DEPARTMENT OF CORRECTIONS & REHABILITATION DEPARTMENT OF WATER & POWER DESERT CONCEPTS CONSTRUCTION DIVERDE GROUP, INC. DORFMEIER MASONRY INC DSM CONSTRUCTION INC EMPIRE REFRACTORY SERVICES OF OHIO FARLEY PAVING FEHOKO CONCRETE INC FRANK S. SMITH MASONRY INC. G.M. MASONRY CO GAGNON INC. GHM CONSTRUCTION, LLC GINGER J. GLOBAL SCAFFOLD CONSTRUCTION SERVICE GRANSTROM MASONRY INC GRIFFITH COMPANY HAXTON MASONRY, INC. IMI JOBS CORP JB MARBLE COMPANY JA LYNCH MASONRY JT THORPE & SON, INC JOINT APPR COMMITTEE KRETSCHMAR & SMITH INC L JOHNSON CONSTRUCTION INC. LA COUNTY MASONRY, INC. LARGO CONCRETE INC LILJA CORPORATION LNA CONCRETE LONESTAR SIERRA LUDWIG MASONRY MARC ANTHONY GLAZING MARIN CONCRETE CONSTRUCTION INC MASONRY CONCEPTS INC METRO BUILDERS & ENGINEERS MOODY MASONRY & CONCRETE NEW DIMENSION MASONRY NIBBELINK MASONRY NUWAY INC PALMER FRANK C MASONRY PERFORMANC MECHANICAL, INC R&R MASONRY RASCOM GROUP RCCI DBA RAMIREZ COMPANY RECON REFRACTORY & CONSTR REFTECH INT'L CORP REGAL INDUSTRIES, INC. REYCON CONSTRUCTION INC REYES MASONRY CONTRACTORS RS CONSTRUCTION & DEVELOPMENT INC. RSB GROUP, INC. SABER INDUSTRIES INC. SAMPLE TILE & STONE SCHWARTZ MASONRY SMG STONE COMPANY SOMAR CAULKING, INC SOUTHERN COUNTIES QUALITY SPECIALIZED CLEANING STONEY MASONRY INC TECSTONE INC THE NEW GENERATION ENGINEERING CONSTRUCTION INC THE PATTERSON COMPANY, INC TIER 1 MASONRY PSA TRULINE MASONRY VALLEY WATERPROOFING INC VIC ROSS'S MASONRY INC WEST COAST COUNTERTOPS INC WESTERN TILE AND MARBLE WESTERN WATERPROOFING WILLIAMS REFRACTORY SERVICES INC WINEGARDNER MASONRY INC WOOD WORLD DBA JORGE'S CUSTOM WOODWORKS ZEOLLA MARBLE COMPANY