OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION (EIN 68-0389208)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-11-01
IRS object ID: 201413069349300401
Schema version: 2013v3.1
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-11-01T19:41:11-07:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JAMES MURPHY CPA	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6700 FREEPORT BLVD STE 110	AddressLine1
City	SACRAMENTO	City
State	CA	State
ZIP Code	958225926	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	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	BusinessNameLine1
Business Name Line2	CEMENT MASONS LOCAL 400	BusinessNameLine2

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	AddressLine1
City	SACRAMENTO	City
State	CA	State
ZIP Code	95834	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	HECTOR CORTEZ	PersonNm
Person Title	BUSINESS MANAGER	PersonTitleTxt
Signature	2014-07-22	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMES MURPHY	PreparerPersonNm
PTIN	P00926163	PTIN
Phone	9163911090	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$3,951,265	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Group Exemption	1338	GroupExemptionNum
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
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	14	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	14	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,351,818	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,598,001	CYProgramServiceRevenueAmt
PY Investment Income	$72,647	PYInvestmentIncomeAmt
CY Investment Income	$11,804	CYInvestmentIncomeAmt
PY Other Revenue	$16,110	PYOtherRevenueAmt
CY Other Revenue	$69,441	CYOtherRevenueAmt
PY Total Revenue	$2,440,575	PYTotalRevenueAmt
CY Total Revenue	$2,679,246	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,261,141	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,376,658	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,326,769	PYOtherExpensesAmt
CY Other Expenses	$1,512,495	CYOtherExpensesAmt
PY Total Expenses	$2,587,910	PYTotalExpensesAmt
CY Total Expenses	$2,889,153	CYTotalExpensesAmt
PY Revenues Less Expenses	-$147,335	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$209,907	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,490,985	TotalAssetsBOYAmt
Total Assets EOY	$8,288,091	TotalAssetsEOYAmt
Total Liabilities BOY	$12,027	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$19,040	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,478,958	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,269,051	NetAssetsOrFundBalancesEOYAmt
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.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	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	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	35	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	14	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Form990 T Filed	false	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Excess Business Holdings	false	ExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	false	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	HECTOR CORTEZ	PersonNm
Phone	9165650128	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	810 WEST STADIUM LANE	AddressLine1
City	SACRAMENTO	City
State	CA	State
ZIP Code	958341131	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
RODNEY GONZALES
President	1.00	0.00	Yes (X)	Yes (X)	$398	$0	$0
DANIEL VALDEZ
Trustee	1.00	0.00	Yes (X)		$0	$0	$0
GEROYICE PICKETT
RECORDING SECY	1.00	0.00	Yes (X)	Yes (X)	$1,292	$0	$0
ERMEL JONES
BOARD MEMBER	1.00	0.00	Yes (X)		$0	$0	$0
EVERETT BRYAND
Vice President	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
DONALD FREDRICKSON JR
BOARD MEMBER	1.00	0.00	Yes (X)		$0	$0	$0
ANTHONY HERRERA
BOARD MEMBER	1.00	0.00	Yes (X)		$0	$0	$0
JESSE TORRES
Sgt at arms	1.00	0.00	Yes (X)		$0	$0	$0
CATALINO REMOCAL
Trustee	1.00	0.00	Yes (X)		$0	$0	$0
JEFF PATTON
BOARD MEMBER	1.00	0.00	Yes (X)		$0	$0	$0
ELVIA SILVA
Trustee	1.00	0.00	Yes (X)		$0	$0	$0
ARMANDO DEANDA
Trustee	1.00	0.00	Yes (X)		$0	$0	$0
JORGE ROMERO
Trustee	1.00	0.00	Yes (X)		$0	$0	$0
HECTOR CORTEZ
BUSINESS MGR	40.00	0.00		Yes (X)	$105,601	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$107,291	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES & ASSESS	Desc
Total Revenue Column	$2,598,001	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,598,001	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,598,001	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$62,558	TotalRevenueColumnAmt
Related Or Exempt Func Income	$62,558	RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,221,265	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,272,019	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$50,754	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$50,754	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$50,754	RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MISCELLANEOUS INCOME	$2,275	$2,275
UNREALIZED APPR OF INVEST	$67,166	$67,166

Field	Value	IRS element (for citing)
Other Revenue Total	$69,441	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,679,246	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,679,246	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$107,291	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$714,286	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$318,888	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$166,182	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$70,011	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$8,182	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$13,600	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$8,507	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$10,427	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$4,265	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,646	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,625	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$72,615	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$80,011	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$29,626	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$42,643	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$36,355	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$53,801	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
PER CAPITA	$785,404
MEMBER BENEFITS	$73,523
GASOLINE	$62,188
TELEPHONE	$45,711

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$165,366	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,889,153	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,200	BOYAmt
EOY	$2,200	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$5,510,269	BOYAmt
EOY	$5,446,603	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,737,966	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$506,785	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,267,536	BOYAmt
EOY	$1,231,181	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,510,250	BOYAmt
EOY	$1,408,037	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$197,250	BOYAmt
EOY	$197,250	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$3,480	BOYAmt
EOY	$2,820	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,490,985	BOYAmt
EOY	$8,288,091	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,027	BOYAmt
EOY	$19,040	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,027	BOYAmt
EOY	$19,040	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$8,478,958	BOYAmt
EOY	$8,269,051	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,478,958	BOYAmt
EOY	$8,269,051	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,490,985	BOYAmt
EOY	$8,288,091	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$209,907	ReconcilationRevenueExpnssAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

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	$120,421	DepreciationAmt
Book Value	$251,752	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$269,925	OtherCostOrOtherBasisAmt
Depreciation	$75,479	DepreciationAmt
Book Value	$194,446	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$230,141	OtherCostOrOtherBasisAmt
Depreciation	$200,306	DepreciationAmt
Book Value	$29,835	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$114,400	OtherCostOrOtherBasisAmt
Depreciation	$110,579	DepreciationAmt
Book Value	$3,821	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,231,181	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL TAXES	$4,576
ACCRUED WAGES	$4,212
CONTRACT PAYABLE	$3,536
VACATION BENEFITS	$6,716

Field	Value	IRS element (for citing)
Total Liability	$19,040	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	JOURNEYMEN, APPRENTICE, AND RETIRED CEMENT MASONS.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body	MONTHLY MEETINGS ARE HELD.
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders	WHEN REQUIRED, VOTES ARE TAKEN AT THE MONTHLY MEETINGS.
Form 990, Part VI, Line 11b: Form 990 Review Process	THE FORM 990 IS REVIEWED AT THE FIRST MEETING OF THE EXECUTIVE BOARD AFTER THE FORM IS COMPLETED. IN SOME CASES, THIS WILL BE AFTER IT HAS BEEN FILED.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	GENERALLY, THIS INFORMATION IS AVAILABLE UPON REQUEST. ALSO, THE ENTITY IS REPORTS SUBSTANTIALLY ALL ITS FINANCIAL INFORMATION ONLINE WITH THE DEPARTMENT OF LABOR (FORM LM-2).