OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION (EIN 68-0389208)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-09-24
- IRS object ID
- 201932679349301103
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-09-24T11:51:48-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 522385296 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINDQUIST LLP | 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 | 2018-01-01 | 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 | GERARDO ZAMORA | PersonNm |
| Person Title | BUSINESS MANAGER-FINANCIAL SECRETAR | PersonTitleTxt |
| Phone | 9165650128 | PhoneNum |
| Signature | 2019-09-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JESSICA R ROSTER | PreparerPersonNm |
| PTIN | P01317380 | PTIN |
| Phone | 9252779100 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 66.7.226.66 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-09-24 | IPDt |
| IP Tm | 09:51:38 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | D85FB602DC4FA66F28A631CB81EF53DF59ECABFA | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | D85FB602DC4FA66F28A631CB81EF53DF59ECABFA | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GERARDO ZAMORA | 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 | $6,347,994 | 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 | 2 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,902,158 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,429,262 | CYProgramServiceRevenueAmt |
| PY Investment Income | $56,787 | PYInvestmentIncomeAmt |
| CY Investment Income | $73,085 | CYInvestmentIncomeAmt |
| PY Other Revenue | $86,739 | PYOtherRevenueAmt |
| CY Other Revenue | $49,092 | CYOtherRevenueAmt |
| PY Total Revenue | $4,045,684 | PYTotalRevenueAmt |
| CY Total Revenue | $4,551,439 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $48,313 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $53,824 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $85,016 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,404,563 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,397,919 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,959,370 | PYOtherExpensesAmt |
| CY Other Expenses | $2,035,426 | CYOtherExpensesAmt |
| PY Total Expenses | $3,412,246 | PYTotalExpensesAmt |
| CY Total Expenses | $3,572,185 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $633,438 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $979,254 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,121,065 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,213,024 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,851 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,408 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,117,214 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,194,616 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | 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 | 36 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 16 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | 2 | 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 | GERARDO ZAMORA | 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 |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 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 |
|---|---|---|---|---|---|---|---|
| RODNEY GONZALES | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $3,251 | $0 | $0 | |
| JOSE JIMENEZ | |||||||
| VICE PRESIDENT/BUSINESS AGENT | 40.00 | Yes (X) | Yes (X) | $101,949 | $0 | $56,857 | |
| GERARDO ZAMORA | |||||||
| BUSINESS MANAGER | 40.00 | Yes (X) | Yes (X) | $122,536 | $0 | $61,137 | |
| DONALD FREDRICKSON JR | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $605 | $0 | $0 | |
| FRANK FOX | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| VERONICA GODINEZ | |||||||
| RECORDING SECY | 1.00 | Yes (X) | Yes (X) | $1,368 | $0 | $0 | |
| JORGE ROMERO | |||||||
| BOARD MEMBER/BUSINESS AGENT | 1.00 | Yes (X) | Yes (X) | $67,601 | $0 | $35,548 | |
| ARMANDO DE ANDA | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $828 | $0 | $0 | |
| ROBERT JOHNSON | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $3,346 | $0 | $0 | |
| DANIEL VALDEZ | |||||||
| TRUSTEE | 1.00 | Yes (X) | $2,865 | $0 | $0 | ||
| FREDI GONZALEZ | |||||||
| TRUSTEE | 1.00 | Yes (X) | $1,830 | $0 | $0 | ||
| RAMON MADRIGAL | |||||||
| TRUSTEE | 1.00 | Yes (X) | $1,000 | $0 | $0 | ||
| RAUL ZAMORA | |||||||
| SERGEANT-AT-ARMS | 1.00 | Yes (X) | $3,044 | $0 | $0 | ||
| DANE CLARK | |||||||
| TRUSTEE | 1.00 | Yes (X) | $2,865 | $0 | $0 | ||
| ELIVIA SILVA | |||||||
| TRUSTEE | 1.00 | Yes (X) | $968 | $0 | $0 | ||
| EDWARD MOLINA | |||||||
| SERGEANT-AT-ARMS - PAST | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARIO BARRAGAN | |||||||
| SERGEANT-AT-ARMS - PAST | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TITO NUNEZ | |||||||
| SERGEANT-AT-ARMS - PAST | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CODY BIK | |||||||
| BUSINESS AGENT | 40.00 | $101,941 | $0 | $57,135 | Yes (X) | ||
| BENJAMIN ESPINOZA | |||||||
| BUSINESS AGENT | 40.00 | $101,770 | $0 | $57,135 | Yes (X) | ||
| ERNESTO GONZALEZ | |||||||
| BUSINESS AGENT | 40.00 | $101,554 | $0 | $57,135 | Yes (X) | ||
| JEFF PATTON | |||||||
| BUSINESS AGENT | 40.00 | $100,253 | $0 | $57,048 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $719,574 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $381,995 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | 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 (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $4,398,382 | $4,398,382 |
| INITIATION FEES | 900099 | $30,880 | $30,880 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,429,262 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $106,568 | TotalRevenueColumnAmt |
| Exclusion | $106,568 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,763,072 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,796,555 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$33,483 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$33,483 | TotalRevenueColumnAmt |
| Exclusion | -$33,483 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SETTLEMENT | 900099 | $42,603 | $42,603 |
| MISCELLANEOUS INCOME | 900099 | $6,489 | $6,489 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $49,092 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,551,439 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,478,354 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $73,085 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,674 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,150 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,016 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $467,598 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $520,379 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,432 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,851 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,659 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,910 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,471 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,517 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,267 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,426 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,922 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,680 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,483 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,597 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,323 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,420,783 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,918 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,403 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INDUSTRY RELATIONS | Desc |
| Total | $22,726 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,572,185 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,400 | BOYAmt |
| EOY | $3,837,583 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,504,807 | BOYAmt |
| EOY | $3,995,852 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,941,212 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $626,714 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,274,389 | BOYAmt |
| EOY | $1,314,498 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,599,503 | BOYAmt |
| EOY | $450,043 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $531,338 | BOYAmt |
| EOY | $531,175 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,628 | BOYAmt |
| EOY | $83,873 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,121,065 | BOYAmt |
| EOY | $10,213,024 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,851 | BOYAmt |
| EOY | $18,408 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,851 | BOYAmt |
| EOY | $18,408 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,117,214 | BOYAmt |
| EOY | $10,194,616 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,117,214 | BOYAmt |
| EOY | $10,194,616 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,121,065 | BOYAmt |
| EOY | $10,213,024 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $979,254 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $18,147 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $80,001 | PriorPeriodAdjustmentsAmt |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 | $6,433 | ContributionsRcvdDlvrAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-C, LINE 5 | FormAndLineReferenceDesc |
| Explanation | THE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $751,327 | OtherCostOrOtherBasisAmt |
| Book Value | $751,327 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $372,173 | OtherCostOrOtherBasisAmt |
| Depreciation | $168,501 | DepreciationAmt |
| Book Value | $203,672 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $269,925 | OtherCostOrOtherBasisAmt |
| Depreciation | $115,322 | DepreciationAmt |
| Book Value | $154,603 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $145,252 | OtherCostOrOtherBasisAmt |
| Depreciation | $128,290 | DepreciationAmt |
| Book Value | $16,962 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $402,535 | OtherCostOrOtherBasisAmt |
| Depreciation | $214,601 | DepreciationAmt |
| Book Value | $187,934 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,314,498 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $1,000 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AFL-CIO HOUSING INVESTMENT TRUST | Desc |
| Book Value | $530,175 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $531,175 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| PAYROLL WITHHOLDINGS | $9,059 |
| CREDIT CARD PAYABLE | $9,349 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,408 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,560,069 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $18,147 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $18,147 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,541,922 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $9,517 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $9,517 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,551,439 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,562,668 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,562,668 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $9,517 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $9,517 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,572,185 | TotalExpensesPerForm990Amt |
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, 2018, 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 2015. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOSE JIMENEZ | ||||||||||||||
| VICE PRESIDENT/BUSINESS AGENT | $101,949 | $0 | $0 | $0 | $0 | $0 | $40,747 | $0 | $16,110 | $0 | $158,806 | $0 | $0 | $0 |
| GERARDO ZAMORA | ||||||||||||||
| BUSINESS MANAGER | $122,536 | $0 | $0 | $0 | $0 | $0 | $45,027 | $0 | $16,110 | $0 | $183,673 | $0 | $0 | $0 |
| CODY BIK | ||||||||||||||
| BUSINESS AGENT | $101,941 | $0 | $0 | $0 | $0 | $0 | $41,025 | $0 | $16,110 | $0 | $159,076 | $0 | $0 | $0 |
| BENJAMIN ESPINOZA | ||||||||||||||
| BUSINESS AGENT | $101,770 | $0 | $0 | $0 | $0 | $0 | $41,025 | $0 | $16,110 | $0 | $158,905 | $0 | $0 | $0 |
| ERNESTO GONZALEZ | ||||||||||||||
| BUSINESS AGENT | $101,554 | $0 | $0 | $0 | $0 | $0 | $41,025 | $0 | $16,110 | $0 | $158,689 | $0 | $0 | $0 |
| JEFF PATTON | ||||||||||||||
| BUSINESS AGENT | $100,253 | $0 | $0 | $0 | $0 | $0 | $40,938 | $0 | $16,110 | $0 | $157,301 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | ERNESTO GONZALEZ AND FREDI GONZALEZ: FAMILY RELATIONSHIP. RAUL ZAMORA AND GERARDO ZAMORA: FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE LOCAL REPRESENTS CEMENT MASON UNION MEMBERS (JOURNEYMEN, APPRENTICE, AND RETIRED) WHO PAY DUES. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS (JOURNEYMEN, APPRENTICE, AND RETIRED) HAVE THE RIGHT TO ELECT THE EXECUTIVE BOARD OFFICERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | DUES INCREASES, CHANGES TO THE CONSTITUTION AND BYLAWS ARE SUBJECT TO THE APPROVAL OF THE LOCAL'S MEMBERS (JOURNEYMEN, APPRENTICE, AND RETIRED). |
| FORM 990, PART VI, SECTION B, LINE 10B | THE LOCAL HAS SEVERAL BRANCHES. THE MAIN OFFICE IS LOCATED AT SACRAMENTO, CA. THE SACRAMENTO BRANCH SUPERVISES ALL ACTIVITIES FOR THE OTHER BRANCHES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE INDEPENDENT CPA REVIEWS THE FORM 990 WITH THE BUSINESS MANAGER AND A SECOND REVIEW IS DONE AT THE EXECUTIVE BOARD'S FIRST MEETING AFTER THE FORM HAS BEEN COMPLETED AND IN SOME CASES FILED. |
| FORM 990, PART VI, SECTION B, LINE 15 | FOR THE FULL-TIME OFFICERS, COMPENSATION IS DOCUMENTED IN THE LOCAL'S CONSTITUTION AND BYLAWS, WHICH ARE APPROVED BY THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. UPON REQUEST, THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE TO THE ORGANIZATION'S MEMBERS. |
| FORM 990, PART XII, LINE 1: | THE ORGANIZATION'S ACCOUNTING METHOD IS MODIFIED CASH BASIS. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION'S EXECUTIVE BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED. |
Schedule R IRS990ScheduleR
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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