OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION (EIN 68-0389208)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-05-14
IRS object ID
202111349349305191
Schema version
2020v4.1
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

FieldValueIRS element (for citing)
Return2021-05-14T14:28:09-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN522385296PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LINDQUIST LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15000 EXECUTIVE PARKWAY SUITE 400AddressLine1Txt
CitySAN RAMONCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94583ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN680389208EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LOCAL UNION NO 400 OF THE OPERATIVEBusinessNameLine1Txt
Business Name Line2PLASTERERS AND CEMENT MASONS INTLBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlLOCABusinessNameControlTxt
Phone9165650128PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1810 WEST STADIUM LANEAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP958341131ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGERARDO ZAMORAPersonNm
Person TitleBUSINESS MANAGER-FINANCIAL SECRETARPersonTitleTxt
Phone9165650128PhoneNum
Signature2021-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstGERARDOPersonFirstNm
Person LastZAMORAPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJESSICA R ROSTERPreparerPersonNm
PTINP01317380PTIN
Phone9252779100PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGERARDO ZAMORAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1810 WEST STADIUM LANEAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP958341131ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,127,768GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1996FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE 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 Body9VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,029,382PYProgramServiceRevenueAmt
CY Program Service Revenue$6,052,683CYProgramServiceRevenueAmt
PY Investment Income$92,602PYInvestmentIncomeAmt
CY Investment Income$75,085CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,121,984PYTotalRevenueAmt
CY Total Revenue$6,127,768CYTotalRevenueAmt
PY Grants And Similar Paid$96,982PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$46,157CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$16,821PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$29,978CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,520,921PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,692,712CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,377,688PYOtherExpensesAmt
CY Other Expenses$2,720,842CYOtherExpensesAmt
PY Total Expenses$4,012,412PYTotalExpensesAmt
CY Total Expenses$4,489,689CYTotalExpensesAmt
PY Revenues Less Expenses$1,109,572PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,638,079CYRevenuesLessExpensesAmt
Total Assets BOY$11,340,516TotalAssetsBOYAmt
Total Assets EOY$12,871,603TotalAssetsEOYAmt
Total Liabilities BOY$8,301TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$11,332,215NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,871,603NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE 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 Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document15IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee13EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference Chapters0PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGERARDO ZAMORAPersonNm
Phone9165650128PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1810 WEST STADIUM LANEAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP958341131ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
RODNEY GONZALES
BOARD MEMBER - PAST1.00Yes (X)Yes (X)$0$0$0
JOSE JIMENEZ
PRESIDENT40.00Yes (X)Yes (X)$118,526$0$62,036
DANIEL VALDEZ
BOARD MEMBER1.00Yes (X)Yes (X)$1,188$0$0
GERARDO ZAMORA
BUSINESS MANAGER40.00Yes (X)Yes (X)$137,558$0$65,782
DONALD FREDRICKSON JR
BOARD MEMBER1.00Yes (X)Yes (X)$1,047$0$0
FRANK FOX
BOARD MEMBER - PAST1.00Yes (X)Yes (X)$0$0$0
VERONICA GODINEZ
VICE PRESIDENT1.00Yes (X)Yes (X)$1,890$0$0
JORGE AVINA-ROMERO
BOARD MEMBER - PAST40.00Yes (X)Yes (X)$114,180$0$60,619
ROBERT JOHNSON
BOARD MEMBER1.00Yes (X)Yes (X)$1,430$0$0
OSCAR AMADOR
RECORDING SECRETARY1.00Yes (X)Yes (X)$764$0$0
OCTAVIO HERRERA
BOARD MEMBER1.00Yes (X)Yes (X)$322$0$0
JOSE M MARTINEZ
BOARD MEMBER1.00Yes (X)Yes (X)$342$0$0
FREDI GONZALEZ
TRUSTEE - PAST1.00Yes (X)$2,015$0$0
RAMON MADRIGAL
TRUSTEE - PAST1.00Yes (X)$645$0$0
RAUL ZAMORA
SERGEANT-AT-ARMS1.00Yes (X)$1,370$0$0
DANE CLARK
TRUSTEE1.00Yes (X)$1,389$0$0
ELVIA SILVA
TRUSTEE1.00Yes (X)$1,339$0$0
JOHN M GUTIERREZ
TRUSTEE1.00Yes (X)$513$0$0
NATE ENCLADE JR
TRUSTEE1.00Yes (X)$513$0$0
REY MARTINEZ
TRUSTEE1.00Yes (X)$171$0$0
CODY BIK
BUSINESS AGENT40.00$113,283$0$61,358Yes (X)
ERNESTO GONZALEZ
BUSINESS AGENT40.00$113,283$0$61,358Yes (X)
JEFF PATTON
BUSINESS AGENT40.00$113,183$0$61,358Yes (X)
JUAN M OROZCO
ORGANIZER40.00$106,478$0$60,003Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$831,429TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$432,514TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K7IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$5,951,218$5,951,218
INITIATION FEES900099$79,131$79,131
REINSTATEMENT FEES900099$14,720$14,720
REIMBURSEMENTS900099$7,614$7,614
FieldValueIRS element (for citing)
Total Program Service Revenue$6,052,683TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$75,085TotalRevenueColumnAmt
Exclusion$75,085ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,127,768TotalRevenueColumnAmt
Related Or Exempt Func Income$6,052,683RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$75,085ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$46,157TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$29,978TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$571,253TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$682,320TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$242,398TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$111,683TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$85,058TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$27,701TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$61,579TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$135,970TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,544TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$90,617TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$70,040TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,550TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$2,032,872TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$92,976TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$65,341TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
MEMBERSHIP APPRECIATION$123,668
MISCELLANEOUS$10,172
INDUSTRY RELATIONS$812

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,489,689TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,210,609BOYAmt
EOY$539,359EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$6,894,905BOYAmt
EOY$10,021,435EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,018,490LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$619,603LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,241,640BOYAmt
EOY$1,398,887EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$340,855BOYAmt
EOY$223,940EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$572,507BOYAmt
EOY$607,982EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$80,000BOYAmt
EOY$80,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,340,516BOYAmt
EOY$12,871,603EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,301BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,301BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$11,332,215BOYAmt
EOY$12,871,603EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,332,215BOYAmt
EOY$12,871,603EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,340,516BOYAmt
EOY$12,871,603EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,638,079ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$98,691NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1CEMENT MASONS LOCAL 400 PACBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14044 N FREEWAY BLVD SUITE 120AddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd
FieldValueIRS element (for citing)
EIN680444454EIN
Contributions Rcvd Dlvr$30,057ContributionsRcvdDlvrAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$751,327OtherCostOrOtherBasisAmt
Book Value$751,327BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$430,458OtherCostOrOtherBasisAmt
Depreciation$187,733DepreciationAmt
Book Value$242,725BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$269,925OtherCostOrOtherBasisAmt
Depreciation$130,581DepreciationAmt
Book Value$139,344BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$398,296OtherCostOrOtherBasisAmt
Depreciation$151,078DepreciationAmt
Book Value$247,218BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$168,484OtherCostOrOtherBasisAmt
Depreciation$150,211DepreciationAmt
Book Value$18,273BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,398,887TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,021,373TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$98,691NetUnrealizedGainsInvstAmt
Other Revenue-$7,704OtherRevenueAmt
Revenue Not Reported-$106,395RevenueNotReportedAmt
Revenue Subtotal$6,127,768RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,127,768TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,481,985TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included-$7,704OtherExpensesIncludedAmt
Expenses Not Reported-$7,704ExpensesNotReportedAmt
Expenses Subtotal$4,489,689ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,489,689TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE LOCAL HAS ANALYZED ITS TAX POSITION TAKEN BY THE LOCAL AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2020, 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 2017.
PART XI, LINE 2D - OTHER ADJUSTMENTS:GAIN ON DISPOSITION OF FIXED ASSETS -7,704.
PART XII, LINE 2D - OTHER ADJUSTMENTS:LOSS ON DISPOSITION OF FIXED ASSETS -7,704.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CEMENT MASONS LOCAL 400 PACBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14044 N FREEWAY BLVD SUITE 120AddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd
FieldValueIRS element (for citing)
Recipient EIN680444454RecipientEIN
IRC Section527IRCSectionDesc
Cash Grant$30,057CashGrantAmt
Purpose Of GrantPOLITICAL CONTRIBUTIONPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org0Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE CONTRIBUTIONS TO THE POLITICAL ACTION COMMITTEE ARE FUNDED BY THE MEMBERS, AS APPROVED BY THE LOCAL'S EXECUTIVE BOARD.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
GERARDO ZAMORA
BUSINESS MANAGER$136,763$0$0$0$795$0$49,644$0$16,138$0$203,340$0$0$0
JOSE JIMENEZ
PRESIDENT$117,731$0$0$0$795$0$45,898$0$16,138$0$180,562$0$0$0
JORGE AVINA-ROMERO
BOARD MEMBER - PAST$113,385$0$0$0$795$0$44,481$0$16,138$0$174,799$0$0$0
CODY BIK
BUSINESS AGENT$112,488$0$0$0$795$0$45,220$0$16,138$0$174,641$0$0$0
ERNESTO GONZALEZ
BUSINESS AGENT$112,488$0$0$0$795$0$45,220$0$16,138$0$174,641$0$0$0
JEFF PATTON
BUSINESS AGENT$112,388$0$0$0$795$0$45,220$0$16,138$0$174,541$0$0$0
JUAN M OROZCO
ORGANIZER$105,683$0$0$0$795$0$43,865$0$16,138$0$166,481$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
ERNESTO GONZALEZ
FAMILY MEMBER OF TRUSTEE, FREDI GONZALEZ$174,641COMPENSATION0
GERARDO ZAMORA
FAMILY MEMBER OF SERGANT-AT-ARMS, RAUL ZAMORA$203,340COMPENSATION0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2ERNESTO GONZALEZ AND FREDI GONZALEZ: FAMILY RELATIONSHIP. RAUL ZAMORA AND GERARDO ZAMORA: FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6THE LOCAL REPRESENTS CEMENT MASON UNION MEMBERS (JOURNEYMEN, APPRENTICE, AND RETIRED) WHO PAY DUES.
FORM 990, PART VI, SECTION A, LINE 7AMEMBERS (JOURNEYMEN, APPRENTICE, AND RETIRED) HAVE THE RIGHT TO ELECT THE EXECUTIVE BOARD OFFICERS.
FORM 990, PART VI, SECTION A, LINE 7BDUES 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 10BTHE 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 11BTHE 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 15FOR 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 19THE 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 2CTHE 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

FieldValueIRS element (for citing)
Business Name Line1SANTA TERESA HOLDING LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1810 WEST STADIUM LANEAddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP958341131ZIPCd
FieldValueIRS element (for citing)
EIN680389208EIN
Primary ActivitiesACQUIRE AND OPERATE REAL ESTATE USED BY THE ORGANIZATIONPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Total Income$0TotalIncomeAmt
End Of Year Assets$58,285EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1LOCAL UNION NO 400 OF THE OPERATIVE PLASTERERS AND CEMENT MASONS INTLBusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CEMENT MASONS LOCAL UNION 400 POLITICAL ACTION COMMITTEEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14044 N FREEWAY BLVD SUITE 120AddressLine1Txt
CitySACRAMENTOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95834ZIPCd
FieldValueIRS element (for citing)
EIN680444454EIN
Primary ActivitiesTO MAKE POLITICAL EXPENDITURES FOR POLITICAL CAMPAIGN ACTIVITIES.PrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section527ExemptCodeSectionTxt
Public Charity StatusN/APublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1CEMENT MASONS LOCAL UNION 400BusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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