2023-11-15T08:32:48-06:00 2022-12-31 WITHUMSMITHBROWNPC 5000 EXECUTIVE PARKWAY SUITE 400 SAN RAMON CA 94583 990 2022-01-01 680389208 LOCAL UNION NO 400 OF THE OPERATIVE PLASTERERS AND CEMENT MASONS INTL % CODY BIK LOCA 9165650128 810 WEST STADIUM LANE SACRAMENTO CA 958341131 Cody Bik Bus MRG/Fin Sec 9165650128 2023-11-14 true Cody Bik 999009999 DONNIE J SPRINGER P01451649 9252779100 2022 2023-04-26 12:10:37Z Cody Bik 810 WEST STADIUM LANE SACRAMENTO CA 958341131 6331380 false X N/A X 1996 CA See Schedule O 9 6 23 0 -13260 0 0 315941 5461974 5486522 34261 85321 230186 -32445 5726421 5855339 46700 57730 18250 25326 1603045 1750471 0 0 0 2693672 2762502 4361667 4596029 1364754 1259310 16586218 17379003 2316533 1940936 14269685 15438067 X See Schedule O false false THE LOCAL UNION PROVIDES A MECHANISM FOR CEMENT MASONS LIVING IN THE 26 NORTHERN CALIFORNIA COUNTIES TO BARGAIN EFFECTIVELY WITH THE CEMENT MASON CONTRACTORS IN THIS SAME AREA. false true true true false false false false false true false false false false true false true false false false false false false false false false true false true false false false false true false false false false false true true false false true 13 0 true 23 true true true false false false false false false false X 9 6 true false false false true true true true true false true false false false false false true true false CA X CODY BIK 9165650128 810 WEST STADIUM LANE SACRAMENTO CA 958341131 X cody bik Bus Mgr/Fin Sec 40.0 0.0 X X 142778 0 69848 Jose JIMENEZ President/Business Agent 40.0 0.0 X X 118025 0 65420 Jeffrey Patton Business agent 40.0 0.0 X 115117 0 65054 Jorge aniva-romero BUSINESS AGENT 40.0 0.0 X 113381 0 64909 Ernesto Gonzalez BUSINESS AGENT 40.0 0.0 X 113086 0 64669 Juan M Orozco E-Board/Bus Agent 40.0 0.0 X X 110125 0 63926 Gerardo ZAMORA Bus MGR/Fin Sec - PAST 40.0 0.0 X X 71592 0 57609 Oscar Amador RECORDING SECRETARY 1.0 0.0 X X 4033 0 0 Nathaniel enclade Jr TRUSTEE 1.0 0.0 X 4024 0 0 DANE CLARK Jr TRUSTEE 1.0 0.0 X 4024 0 0 DANIEL VALDEZ E-board 1.0 0.0 X X 3824 0 0 John M gutierrez TRUSTEE 1.0 0.0 X 3682 0 0 ROBERT JOHNSON E-board 1.0 0.0 X X 3673 0 0 ELVIA SILVA TRUSTEE 1.0 0.0 X 3673 0 0 raul zamora Jr SERGEANT-AT-ARMS 1.0 0.0 X 3280 0 0 rey martinez trustEE 1.0 0.0 X 2998 0 0 Jose M Martinez E-Board 1.0 0.0 X X 1368 0 0 VERONICA GODINEZ VICE PRESIDENT 1.0 0.0 X X 1368 0 0 DONALD FREDRICKSON JR E-Board 1.0 0.0 X X 805 0 0 octavio Herrera E-board - Past 1.0 0.0 X X 0 0 0 820856 0 451435 6 false true false 0 315941 315941 Membership Dues 230000 5412417 5412417 INITIATION FEES 230000 63154 63154 REINSTATEMENT FEES 230000 10951 10951 5486522 85321 85321 0 0 442539 476041 -33502 0 -33502 -13260 -20242 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 1057 1057 1057 5855339 5487579 -13260 65079 57730 0 0 25326 736075 0 343078 387071 198780 85467 0 15213 63040 0 0 0 34187 0 154024 8588 0 132411 129139 0 0 92 1831348 84208 79780 MISCELLANEOUS 11256 MEMBERSHIP APPRECIATION 219216 4596029 640305 1564243 8764711 8880755 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6990233 941423 6217733 6048810 276935 280183 601645 520123 0 0 0 0 84889 84889 16586218 17379003 28783 2792 0 0 0 0 0 0 0 0 0 0 1971809 1938144 315941 0 0 0 2316533 1940936 X 14269685 15438067 0 0 14269685 15438067 16586218 17379003 1259310 -90928 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 false Cement Masons Local 400 PAC 4044 N FREEWAY BLVD SUITE 120 SACRAMENTO CA 95834 680444454 30475 true true false PART I-A, LINE 1: THE LOCAL SPONSORS A SEPARATE, SEGREGATED POLITICAL ACTION COMMITTEE. THE POLITICAL ACTION COMMITTEE MAKES POLITICAL EXPENDITURES FOR POLITICAL CAMPAIGN ACTIVITIES. Part I-C, Line 5, column b - CONTINUATION OF ADDRESS: 4044 N. FREEWAY BLVD. SUITE 120 SACRAMENTO, CA 95834. 3151327 3151327 2810635 477928 2332707 454761 146027 308734 398296 165384 232912 175214 152084 23130 6048810 0 0 X Part X, Line 2 Management has analyzed the tax positions taken by the Local and has concluded that, as of December 31, 2022 and 2021, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the consolidated financial statements. The Local is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Local believes it is no longer subject to income tax examinations for the fiscal years prior to 2019. false Plasterers & Cement Masons Scholarship Foundation 810 W Stadium Lane Sacramento CA 95834 030562756 501(c)(3) 14500 0 N/a N/a General 1 0 X X false false false Jose JIMENEZ President/Business Agent 118025 0 0 0 0 0 46794 0 18626 0 183445 0 0 0 cody bik Bus Mgr/Fin Sec 142778 0 0 0 0 0 51222 0 18626 0 212626 0 0 0 Ernesto Gonzalez BUSINESS AGENT 113086 0 0 0 0 0 46043 0 18626 0 177755 0 0 0 Jeffrey Patton Business agent 115117 0 0 0 0 0 46428 0 18626 0 180171 0 0 0 Juan M Orozco E-Board/Bus Agent 110125 0 0 0 0 0 45300 0 18626 0 174051 0 0 0 Jorge aniva-romero BUSINESS AGENT 113381 0 0 0 0 0 46283 0 18626 0 178290 0 0 0 GERARDO ZAMORA Family member of Officer 129201 Compensation false SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: GERARDO ZAMORA (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF SERGANT-AT-ARMS, RAUL ZAMORA JR. (D) DESCRIPTION OF TRANSACTION: COMPENSATION FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE LOCAL UNION PROVIDES A MECHANISM FOR CEMENT MASONS LIVING IN THE 26 NORTHERN CALIFORNIA COUNTIES TO BARGAIN EFFECTIVELY WITH THE CEMENT MASON CONTRACTORS IN THIS SAME AREA. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: TO ENCOURAGE A HIGH STANDARD OF SKILL AMONG ITS MEMBERS, THUS PROVIDING THE TRADE WITH COMPETENT WORKERS; TO OBTAIN AND MAINTAIN A FAIR STANDARD OF WAGES; TO ASSIST EACH OTHER IN SECURING EMPLOYMENT; TO PROTECT THE JURISDICTION OF THE TRADE; TO THOROUGHLY ORGANIZE THOSE WORKING AT OUR CRAFTS FOR MUTUAL BENEFIT, PROTECTION AND GENERAL WELL-BEING; AND TO ADVANCE AND ELEVATE THE MORAL, INTELLECTUAL, SOCIAL AND FINANCIAL CONDITION OF ALL ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 2: RAUL ZAMORA AND GERARDO ZAMORA: FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6: THE LOCAL REPRESENTS CEMENT MASON UNION MEMBERS (JOURNEYMEN, APPRENTICE, AND RETIRED) WHO PAY DUES. FORM 990, PART VI, SECTION A, LINE 7A: MEMBERS (JOURNEYMEN, APPRENTICE, AND RETIRED) HAVE THE RIGHT TO ELECT THE EXECUTIVE BOARD OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B: DUES INCREASES, CHANGES TO THE CONSTITUTION AND BYLAWS ARE SUBJECT TO THE APPROVAL OF THE LOCAL'S MEMBERS (JOURNEYMEN, APPRENTICE, AND RETIRED). FORM 990, PART VI, SECTION B, LINE 10B: THE LOCAL HAS SEVERAL BRANCHES. THE MAIN OFFICE IS LOCATED AT SACRAMENTO,CA. THE SACRAMENTO BRANCH SUPERVISES ALL ACTIVITIES FOR THE OTHER BRANCHES. FORM 990, PART VI, SECTION B, LINE 11B: THE INDEPENDENT CPA REVIEWS THE FORM 990 WITH THE BUSINESS MANAGER AND A SECOND REVIEW IS DONE AT THE EXECUTIVE BOARD'S FIRST MEETING AFTER THE FORM HAS BEEN COMPLETED AND IN SOME CASES FILED. FORM 990, PART VI, SECTION B, LINE 15: FOR THE FULL-TIME OFFICERS, COMPENSATION IS DOCUMENTED IN THE LOCAL'S CONSTITUTION AND BYLAWS, WHICH ARE APPROVED BY THE MEMBERSHIP. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE TO THE ORGANIZATION'S MEMBERS. FORM 990, PART XII, LINE 1: THE ORGANIZATION'S ACCOUNTING METHOD IS MODIFIED CASH BASIS. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S EXECUTIVE BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. SANTA TERESA HOLDING LLC 810 West Stadium Lane Sacramento CA 958341131 680389208 See Pt VII CA 442539 1937726 See Pt VII CEMENT MASONS LOCAL UNION 400 POLITICAL 4044 N Freeway Blvd Suite 120 SACRAMENTO CA 95834 680444454 See Pt VII CA 527 N/A See Pt VII false false false false false false false false false false false false false false false false false false false false Part I, Identification of disregarded entities: NAME OF DISREGARDED ENTITY: SANTA TERESA HOLDING LLC Primary Activity: ACQUIRE AND OPERATE REAL ESTATE USED BY THE ORGANIZATION DIRECT CONTROLLING ENTITY: LOCAL UNION NO. 400 OF THE OPERATIVE PLASTERERS AND CEMENT MASONS INTL PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME, ADDRESS, AND EIN OF RELATED ORGANIZATION: CEMENT MASONS LOCAL UNION 400 POLITICAL ACTION COMMITTEE EIN: 68-0444454 4044 N. FREEWAY BLVD., SUITE 120 SACRAMENTO, CA 95834 Primary Activity: TO MAKE POLITICAL EXPENDITURES FOR POLITICAL CAMPAIGN ACTIVITIES. Direct Controlling Entity: LOCAL UNION NO. 400 OF THE OPERATIVE PLASTERERS AND CEMENT MASONS INTL