OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION (EIN 68-0389208)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-07-31
IRS object ID
202042139349300634
Schema version
2019v5.1
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)
Return2020-07-31T12:29:54-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

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 Begin2019-01-01TaxPeriodBeginDt

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
Signature2020-07-31SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

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

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address66.7.226.66IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-07-31IPDt
IP Tm10:29:42IPTm
IP TimezonePDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id08782D8B4AAEA918E34CCA3CB774F2438C03AF7DAtSubmissionCreationDeviceId
At Submission Filing Device IdD85FB602DC4FA66F28A631CB81EF53DF59ECABFAAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-11-19 02:30:22ZBuildTS

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$5,244,406GrossReceiptsAmt
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 Body8VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee21TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$4,429,262PYProgramServiceRevenueAmt
CY Program Service Revenue$5,029,382CYProgramServiceRevenueAmt
PY Investment Income$73,085PYInvestmentIncomeAmt
CY Investment Income$92,602CYInvestmentIncomeAmt
PY Other Revenue$49,092PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$4,551,439PYTotalRevenueAmt
CY Total Revenue$5,121,984CYTotalRevenueAmt
PY Grants And Similar Paid$53,824PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$96,982CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$85,016PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$16,821CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,397,919PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,520,921CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,035,426PYOtherExpensesAmt
CY Other Expenses$2,377,688CYOtherExpensesAmt
PY Total Expenses$3,572,185PYTotalExpensesAmt
CY Total Expenses$4,012,412CYTotalExpensesAmt
PY Revenues Less Expenses$979,254PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,109,572CYRevenuesLessExpensesAmt
Total Assets BOY$10,213,024TotalAssetsBOYAmt
Total Assets EOY$11,340,516TotalAssetsEOYAmt
Total Liabilities BOY$18,408TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,301TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,194,616NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,332,215NetAssetsOrFundBalancesEOYAmt
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 SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 Document36IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee21EmployeeCnt
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 Members8GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
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 (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
RODNEY GONZALES
BOARD MEMBER1.00Yes (X)Yes (X)$4,897$0$0
JOSE JIMENEZ
PRESIDENT40.00Yes (X)Yes (X)$110,950$0$61,717
GERARDO ZAMORA
BUSINESS MANAGER40.00Yes (X)Yes (X)$128,404$0$65,206
DONALD FREDRICKSON JR
BOARD MEMBER1.00Yes (X)Yes (X)$121$0$0
FRANK FOX
BOARD MEMBER1.00Yes (X)Yes (X)$121$0$0
VERONICA GODINEZ
RECORDING SECRETARY1.00Yes (X)Yes (X)$3,266$0$0
JORGE AVIAN-ROMERO
BOARD MEMBER/BUSINESS AGENT40.00Yes (X)Yes (X)$103,285$0$59,961
ARMANDO DEANDA
PRESIDENT - PAST40.00Yes (X)Yes (X)$342$0$0
ROBERT JOHNSON
BOARD MEMBER1.00Yes (X)Yes (X)$5,018$0$0
DANIEL VALDEZ
TRUSTEE1.00Yes (X)$3,486$0$0
FREDI GONZALEZ
TRUSTEE1.00Yes (X)$2,503$0$0
RAMON MADRIGAL
TRUSTEE1.00Yes (X)$3,052$0$0
RAUL ZAMORA
SERGEANT-AT-ARMS1.00Yes (X)$2,503$0$0
DANE CLARK
TRUSTEE1.00Yes (X)$726$0$0
ELVIA SILVA
TRUSTEE1.00Yes (X)$2,444$0$0
CODY BIK
BUSINESS AGENT40.00$107,035$0$61,204Yes (X)
ERNESTO GONZALEZ
BUSINESS AGENT40.00$106,164$0$61,204Yes (X)
JEFF PATTON
BUSINESS AGENT40.00$106,481$0$61,204Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$690,798TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$370,496TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$4,949,099$4,949,099
INITIATION FEES900099$80,283$80,283
FieldValueIRS element (for citing)
Total Program Service Revenue$5,029,382TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$92,602TotalRevenueColumnAmt
Exclusion$92,602ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$122,422SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$122,422SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,121,984TotalRevenueColumnAmt
Related Or Exempt Func Income$5,029,382RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$92,602ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$96,982TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$16,821TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$558,002TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$547,451TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$230,926TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$110,229TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$74,313TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$20,880TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$80,031TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$92,610TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$3,225TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$113,031TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$11,015TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$109,164TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$86,627TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$45,211TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$1,590,208TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$81,423TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$51,643TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
MEMBERSHIP APPRECIATION$66,272
INDUSTRY RELATIONS$20,872
MISCELLANEOUS$5,476

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,012,412TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,837,583BOYAmt
EOY$2,210,609EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,995,852BOYAmt
EOY$6,894,905EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,849,112LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$607,472LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,314,498BOYAmt
EOY$1,241,640EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$450,043BOYAmt
EOY$340,855EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$531,175BOYAmt
EOY$572,507EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$83,873BOYAmt
EOY$80,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,213,024BOYAmt
EOY$11,340,516EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,408BOYAmt
EOY$8,301EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$18,408BOYAmt
EOY$8,301EOYAmt
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$10,194,616BOYAmt
EOY$11,332,215EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,194,616BOYAmt
EOY$11,332,215EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,213,024BOYAmt
EOY$11,340,516EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,109,572ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$28,027NetUnrlzdGainsLossesInvstAmt
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$41,032ContributionsRcvdDlvrAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I-C, LINE 5FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION SPONSORS A SEPARATE, SEGREGATED POLITICAL ACTION COMMITTEE. THE POLITICAL ACTION COMMITTEE MAKES POLITICAL EXPENDITURES FOR POLITICAL CAMPAIGN ACTIVITIES. THE LOCAL'S MEMBERS PROVIDE FUNDING TO THE POLITICAL ACTION COMMITTEE.ExplanationTxt

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$372,173OtherCostOrOtherBasisAmt
Depreciation$178,117DepreciationAmt
Book Value$194,056BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$269,925OtherCostOrOtherBasisAmt
Depreciation$123,449DepreciationAmt
Book Value$146,476BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$298,357OtherCostOrOtherBasisAmt
Depreciation$168,028DepreciationAmt
Book Value$130,329BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$157,330OtherCostOrOtherBasisAmt
Depreciation$137,878DepreciationAmt
Book Value$19,452BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,241,640TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescAFL-CIO HOUSING INVESTMENT TRUSTDesc
Book Value$572,507BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$572,507TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
CREDIT CARD PAYABLE$765
PAYROLL WITHHOLDINGS$7,536
FieldValueIRS element (for citing)
Total Liability$8,301TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,146,498TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$28,027NetUnrealizedGainsInvstAmt
Revenue Not Reported$28,027RevenueNotReportedAmt
Revenue Subtotal$5,118,471RevenueSubtotalAmt
Other Revenues Not Included$3,513OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$3,513RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,121,984TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,008,899TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,008,899ExpensesSubtotalAmt
Other Expenses Not Included$3,513OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$3,513ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,012,412TotalExpensesPerForm990Amt

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, 2019, 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 2016.
PART XI, LINE 4B - OTHER ADJUSTMENTS:LOSS ON DISPOSITION OF FIXED ASSETS 3,513.
PART XII, LINE 4B - OTHER ADJUSTMENTS:LOSS OS DISPOSITION OF FIXED ASSETS 3,513.

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$41,302CashGrantAmt
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 (6 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
JOSE JIMENEZ
PRESIDENT$109,604$0$0$0$1,346$0$44,328$0$17,389$0$172,667$0$0$0
GERARDO ZAMORA
BUSINESS MANAGER$127,235$0$0$0$1,169$0$47,817$0$17,389$0$193,610$0$0$0
JORGE AVIAN-ROMERO
BOARD MEMBER/BUSINESS AGENT$101,939$0$0$0$1,346$0$42,572$0$17,389$0$163,246$0$0$0
CODY BIK
BUSINESS AGENT$106,055$0$0$0$980$0$43,815$0$17,389$0$168,239$0$0$0
ERNESTO GONZALEZ
BUSINESS AGENT$105,384$0$0$0$780$0$43,815$0$17,389$0$167,368$0$0$0
JEFF PATTON
BUSINESS AGENT$105,626$0$0$0$855$0$43,815$0$17,389$0$167,685$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$167,368COMPENSATION0
GERARDO ZAMORA
FAMILY MEMBER OF SERGANT-AT-ARMS, RAUL ZAMORA$193,610COMPENSATION0

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$0EndOfYearAssetsAmt

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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