CEMENT MASONS LOCAL 780 HOLDING CORPORATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: CEMENT MASONS LOCAL 780 HOLDING CORPORATION (EIN 87-2823716)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-14
IRS object ID: 202443199349305139
Schema version: 2023v5.0
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	2024-11-14T11:39:38-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	872823716	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CEMENT MASONS' LOCAL 780 HOLDING	BusinessNameLine1Txt
Business Name Line2	CORPORATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CEME	BusinessNameControlTxt
Phone	7183573750	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1404 BLONDELL AVE	AddressLine1Txt
City	BRONX	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10461	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROBERT BERTUZZI	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	7183573750	PhoneNum
Signature	2024-11-13	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ROBERT BERTUZZI	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1404 BLONDELL AVE	AddressLine1Txt
City	BRONX	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10461	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$181,869	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2010	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	THE CORPORATION IS AUTHORIZED TO HOLD TITLE TO PROPERTY FOR ITS TAX-EXEMPT PARENT ORGANIZATION.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$44,057	PYProgramServiceRevenueAmt
CY Program Service Revenue	$181,869	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$44,057	PYTotalRevenueAmt
CY Total Revenue	$181,869	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$6,000	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$114,401	PYOtherExpensesAmt
CY Other Expenses	$154,663	CYOtherExpensesAmt
PY Total Expenses	$114,401	PYTotalExpensesAmt
CY Total Expenses	$160,663	CYTotalExpensesAmt
PY Revenues Less Expenses	-$70,344	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$21,206	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,257,112	TotalAssetsBOYAmt
Total Assets EOY	$3,552,843	TotalAssetsEOYAmt
Total Liabilities BOY	$489,021	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$477,530	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,768,091	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,075,313	NetAssetsOrFundBalancesEOYAmt
Mission	THE CORPORATION IS AUTHORIZED TO HOLD TITLE TO PROPERTY FOR ITS TAX-EXEMPT PARENT ORGANIZATION.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE CORPORATION IS AUTHORIZATED TO HOLD TITLE TO PROPERTY FOR ITS TAX- EXEMPT PARENT ORGANIZATION.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
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
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 With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
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
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	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	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	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	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CEMENT MASONS LOCAL 780 HOLDING	BusinessNameLine1Txt
Business Name Line2	CORPORATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Phone	7183573750	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1404 BLONDELL AVE	AddressLine1Txt
City	BRONX	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10461	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 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
GINO CASTIGNOLI
FINANCIAL SE	5.00	10.00	Yes (X)	Yes (X)	$0	$11,091	$0
JOSEPH FERRI
SECRETARY	5.00	5.00	Yes (X)	Yes (X)	$0	$9,127	$0
ROBERT BERTUZZI
PRESIDENT	10.00	5.00	Yes (X)	Yes (X)	$6,000	$2,477	$0
PASQUALINO D'ANGELO
VICE PRESIDE	5.00	5.00	Yes (X)	Yes (X)	$0	$3,358	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$6,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$26,053	TotReportableCompRltdOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	RENTAL INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$181,869	TotalRevenueColumnAmt
Exclusion	$181,869	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$181,869	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$181,869	TotalRevenueColumnAmt
Exclusion	$181,869	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$6,000	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$411	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$22,072	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$78,725	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$8,933	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
REAL ESTATE TAXES	$33,126
PEST CONTROL	$5,117
REPAIRS & MAINTANCE	$3,464
CARTING	$1,166

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,649	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$160,663	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	$82,754	BOYAmt
EOY	$72,832	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,624,684	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$147,431	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,165,282	BOYAmt
EOY	$3,477,253	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$9,076	BOYAmt
EOY	$2,758	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,257,112	BOYAmt
EOY	$3,552,843	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$489,021	BOYAmt
EOY	$477,530	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$489,021	BOYAmt
EOY	$477,530	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,768,091	BOYAmt
EOY	$3,075,313	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,768,091	BOYAmt
EOY	$3,075,313	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,257,112	BOYAmt
EOY	$3,552,843	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$21,206	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$286,016	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$480,000	OtherCostOrOtherBasisAmt
Book Value	$480,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,144,684	OtherCostOrOtherBasisAmt
Depreciation	$147,431	DepreciationAmt
Book Value	$2,997,253	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,477,253	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	MORTGAGE	Desc
Amt	$477,530	Amt

Field	Value	IRS element (for citing)
Total Liability	$477,530	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE ORGANIZATION'S POLICY REQUIRES THE SIGNATORY BOARD MEMBER TO REVIEW THE IRS FORM 990 THAT IS PREPARED ON THE ORGANIZATION'S BEHALF BEFORE IT IS FILED WITH THE IRS. THE MEANS OF DELIVERY SHALL BE HARD COPY.
FORM 990, PAGE 6, PART VI, LINE 12C	DISCUSSED IN MONTHLY EXECUTIVE BOARD MEETINGS.
FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION PROCESS FOR TOP OFFICIAL ANY COMPENSATION IS APPROVED BY THE FULL BOARD.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART XI, LINE 9	BOOK / TAX DEPRECIATION DIFFERENCE 1,236 UNITED CEMENT MASONS UNION LOCAL 780 284,780 TOTAL 286,016