OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION (EIN 68-0389208)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-09
- IRS object ID
- 202223139349302567
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-09T11:02:39-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 222027092 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WITHUMSMITHBROWN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5000 EXECUTIVE PARKWAY SUITE 400 | AddressLine1Txt |
| City | SAN RAMON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94583 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680389208 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOCAL UNION NO 400 OF THE OPERATIVE | BusinessNameLine1Txt |
| Business Name Line2 | PLASTERERS AND CEMENT MASONS INTL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOCA | BusinessNameControlTxt |
| Phone | 9165650128 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 810 WEST STADIUM LANE | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 958341131 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CODY BIK | PersonNm |
| Person Title | BUSINESS MANAGER-FINANCIAL SECRETAR | PersonTitleTxt |
| Phone | 9165650128 | PhoneNum |
| Signature | 2022-11-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CODY | PersonFirstNm |
| Person Last | BIK | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DONNIE SPRINGER | PreparerPersonNm |
| PTIN | P01451649 | PTIN |
| Phone | 9252779100 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CODY BIK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 810 WEST STADIUM LANE | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 958341131 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,131,959 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $95,845 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $94,845 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,052,683 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,461,974 | CYProgramServiceRevenueAmt |
| PY Investment Income | $75,085 | PYInvestmentIncomeAmt |
| CY Investment Income | $34,261 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $230,186 | CYOtherRevenueAmt |
| PY Total Revenue | $6,127,768 | PYTotalRevenueAmt |
| CY Total Revenue | $5,726,421 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $46,157 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $46,700 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $29,978 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $18,250 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,692,712 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,603,045 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,720,842 | PYOtherExpensesAmt |
| CY Other Expenses | $2,693,672 | CYOtherExpensesAmt |
| PY Total Expenses | $4,489,689 | PYTotalExpensesAmt |
| CY Total Expenses | $4,361,667 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,638,079 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,364,754 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,871,603 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,586,218 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,316,533 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,871,603 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,269,685 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | 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. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 33 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | 0 | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CODY BIK | PersonNm |
| Phone | 9165650128 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 810 WEST STADIUM LANE | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 958341131 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JOSE M MARTINEZ | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $1,539 | $0 | $0 | |
| JOSE JIMENEZ | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $118,619 | $0 | $63,828 | |
| DANIEL VALDEZ | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $1,661 | $0 | $0 | |
| GERARDO ZAMORA | |||||||
| BUSINESS MANAGER | 40.00 | Yes (X) | Yes (X) | $135,403 | $0 | $63,488 | |
| DONALD FREDRICKSON JR | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $845 | $0 | $0 | |
| VERONICA GODINEZ | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $1,801 | $0 | $0 | |
| OCTAVIO HERRERA | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $1,449 | $0 | $0 | |
| ROBERT JOHNSON | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $1,359 | $0 | $0 | |
| CODY BIK | |||||||
| BUSINESS AGENT/PRO-TEM BUS. MGR. | 40.00 | Yes (X) | Yes (X) | $116,468 | $0 | $63,458 | |
| OSCAR AMADOR | |||||||
| RECORDING SECRETARY | 1.00 | Yes (X) | Yes (X) | $2,101 | $0 | $0 | |
| JOHN M GUTIERREZ | |||||||
| TRUSTEE | 1.00 | Yes (X) | $1,710 | $0 | $0 | ||
| NATE ENCLADE JR | |||||||
| TRUSTEE | 1.00 | Yes (X) | $1,539 | $0 | $0 | ||
| REY MARTINEZ | |||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RAUL ZAMORA | |||||||
| SERGEANT-AT-ARMS | 1.00 | Yes (X) | $1,771 | $0 | $0 | ||
| DANE CLARK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $1,881 | $0 | $0 | ||
| ELVIA SILVA | |||||||
| TRUSTEE | 1.00 | Yes (X) | $1,510 | $0 | $0 | ||
| ERNESTO GONZALEZ | |||||||
| BUSINESS AGENT | 40.00 | $113,754 | $0 | $63,266 | Yes (X) | ||
| JEFF PATTON | |||||||
| BUSINESS AGENT | 40.00 | $114,287 | $0 | $63,330 | Yes (X) | ||
| JUAN M OROZCO | |||||||
| ORGANIZER | 40.00 | $107,197 | $0 | $61,873 | Yes (X) | ||
| JORGE ANIVA-ROMERO | |||||||
| BUSINESS AGENT | 40.00 | $113,689 | $0 | $63,257 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $838,583 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $442,500 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $5,351,084 | $5,351,084 |
| INITIATION FEES | 900099 | $92,170 | $92,170 |
| REINSTATEMENT FEES | 900099 | $18,720 | $18,720 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,461,974 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,261 | TotalRevenueColumnAmt |
| Exclusion | $34,261 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $537,402 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $405,538 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $131,864 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $131,864 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $54,884 | UnrelatedBusinessRevenueAmt |
| Exclusion | $76,980 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REIMBURSEMENTS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $98,322 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $57,361 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $40,961 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $98,322 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,726,421 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,519,335 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $95,845 | UnrelatedBusinessRevenueAmt |
| Exclusion | $111,241 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,700 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,250 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $579,425 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $562,178 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $254,731 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,252 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,459 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,241 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,126 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,400 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,025 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,114 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $162,396 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,533 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,881,489 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,815 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,409 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MEMBERSHIP APPRECIATION | $108,961 |
| UNRELATED BUSINESS INCO | $36,717 |
| MISCELLANEOUS | $25,409 |
| INDUSTRY RELATIONS | $37 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,361,667 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $539,359 | BOYAmt |
| EOY | $640,305 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,021,435 | BOYAmt |
| EOY | $8,764,711 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,990,233 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $772,500 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,398,887 | BOYAmt |
| EOY | $6,217,733 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $223,940 | BOYAmt |
| EOY | $276,935 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $607,982 | BOYAmt |
| EOY | $601,645 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,000 | BOYAmt |
| EOY | $84,889 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,871,603 | BOYAmt |
| EOY | $16,586,218 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $28,783 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,971,809 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $315,941 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $2,316,533 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,871,603 | BOYAmt |
| EOY | $14,269,685 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,871,603 | BOYAmt |
| EOY | $14,269,685 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,871,603 | BOYAmt |
| EOY | $16,586,218 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,364,754 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $33,328 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CEMENT MASONS LOCAL 400 PAC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4044 N FREEWAY BLVD SUITE 120 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95834 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680444454 | EIN |
| Contributions Rcvd Dlvr | $7,004 | ContributionsRcvdDlvrAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,151,327 | OtherCostOrOtherBasisAmt |
| Book Value | $3,151,327 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,810,635 | OtherCostOrOtherBasisAmt |
| Depreciation | $256,027 | DepreciationAmt |
| Book Value | $2,554,608 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $454,761 | OtherCostOrOtherBasisAmt |
| Depreciation | $139,226 | DepreciationAmt |
| Book Value | $315,535 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $398,296 | OtherCostOrOtherBasisAmt |
| Depreciation | $219,471 | DepreciationAmt |
| Book Value | $178,825 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $175,214 | OtherCostOrOtherBasisAmt |
| Depreciation | $157,776 | DepreciationAmt |
| Book Value | $17,438 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,217,733 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE LOCAL HAS ANALYZED ITS TAX POSITION TAKEN BY THE LOCAL AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2021, 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 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 2018. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GERARDO ZAMORA | ||||||||||||||
| BUSINESS MANAGER | $135,088 | $0 | $0 | $0 | $315 | $0 | $48,013 | $0 | $15,475 | $0 | $198,891 | $0 | $0 | $0 |
| JOSE JIMENEZ | ||||||||||||||
| PRESIDENT | $118,274 | $0 | $0 | $0 | $345 | $0 | $46,229 | $0 | $17,599 | $0 | $182,447 | $0 | $0 | $0 |
| CODY BIK | ||||||||||||||
| BUSINESS AGENT/PRO-TEM BUS. MGR. | $116,123 | $0 | $0 | $0 | $345 | $0 | $45,859 | $0 | $17,599 | $0 | $179,926 | $0 | $0 | $0 |
| JEFF PATTON | ||||||||||||||
| BUSINESS AGENT | $113,942 | $0 | $0 | $0 | $345 | $0 | $45,731 | $0 | $17,599 | $0 | $177,617 | $0 | $0 | $0 |
| ERNESTO GONZALEZ | ||||||||||||||
| BUSINESS AGENT | $113,409 | $0 | $0 | $0 | $345 | $0 | $45,667 | $0 | $17,599 | $0 | $177,020 | $0 | $0 | $0 |
| JORGE ANIVA-ROMERO | ||||||||||||||
| BUSINESS AGENT | $113,344 | $0 | $0 | $0 | $345 | $0 | $45,658 | $0 | $17,599 | $0 | $176,946 | $0 | $0 | $0 |
| JUAN M OROZCO | ||||||||||||||
| ORGANIZER | $107,197 | $0 | $0 | $0 | $0 | $0 | $44,274 | $0 | $17,599 | $0 | $169,070 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GERARDO ZAMORA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY MEMBER OF SERGANT-AT-ARMS, RAUL ZAMORA | RelationshipDescriptionTxt |
| Transaction | $198,576 | TransactionAmt |
| Transaction | COMPENSATION | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 VII, SECTION A | EFFECTIVE DECEMBER 2021, CODY BIK WAS APPOINTED AS PRO-TEM BUSINESS MANAGER DUE TO THE PRIOR BUSINESS MANAGER, GERARDO ZAMORA, WHO IS CURRENTLY OUT ON LEAVE. ACCORDINGLY, FORM 990, PART VI, SECTION A, LINE 1A REFLECTS THE CURRENT VOTING MEMBERS OF THE GOVERNING BODY AS OF DECEMBER 31, 2021. |
| 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. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SANTA TERESA HOLDING LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 810 WEST STADIUM LANE | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 958341131 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680389208 | EIN |
| Primary Activities | ACQUIRE AND OPERATE REAL ESTATE USED BY THE ORGANIZATION | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Total Income | $636,506 | TotalIncomeAmt |
| End Of Year Assets | $5,432,319 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOCAL UNION NO 400 OF THE OPERATIVE PLASTERERS AND CEMENT MASONS INTL | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CEMENT MASONS LOCAL UNION 400 POLITICAL ACTION COMMITTEE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4044 N FREEWAY BLVD SUITE 120 | AddressLine1Txt |
| City | SACRAMENTO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95834 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680444454 | EIN |
| Primary Activities | TO MAKE POLITICAL EXPENDITURES FOR POLITICAL CAMPAIGN ACTIVITIES. | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 527 | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CEMENT MASONS LOCAL UNION 400 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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