2025-07-15T15:39:09-05:00 2024-08-31 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2023-09-01 941291152 CEMENT MASONS HEALTH & WELFARE FUND FOR NORTHERN CALIFORNIA % HS&BA CEME 8882455005 4160 DUBLIN BOULEVARD Suite 100 DUBLIN CA 94568 BRIAN GARDNER CHAIRMAN 8882455005 2025-07-15 true true DONNIE J SPRINGER P01451649 9252779100 2023 2025-03-06 01:10:19Z X BRIAN GARDNER 4160 DUBLIN BOULEVARD STE 100 DUBLIN CA 94568 122730476 false X N/A X 1953 CA TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN A MULTIEMPLOYER PLAN. 8 0 0 0 0 0 0 0 38636266 43311867 609627 2002890 0 0 39245893 45314757 0 0 38764522 38135262 0 0 0 0 0 2123176 2464759 40887698 40600021 -1641805 4714736 81233777 99413372 19850489 35133091 61383288 64280281 TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS IN A MULTIEMPLOYER PLAN. false false TO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS ACCORDING TO THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENTS BETWEEN THE EMPLOYERS AND THE UNION IN A MULTIEMPLOYER PLAN. false false false false false false false false false false false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 true 0 false false false false false false false false X 8 0 false true false false false false false true true false false true true true true true false false false false CA X HSBA 8882455005 4160 DUBLIN BLVD STE 100 DUBLIN CA 94568 X CODY BIK TRUSTEE 5.0 40.0 X 0 153831 73921 JEFF PATTON TRUSTEE 5.0 40.0 X 0 123557 68595 EMILIO ALDANA TRUSTEE 5.0 40.0 X 0 131129 0 GREG LEVY CO-CHAIRMAN 5.0 40.0 X X 0 114466 0 BRIAN GARDNER CHAIRMAN 5.0 0.0 X X 0 0 0 SHAWN BARNES TRUSTEE 5.0 0.0 X 0 0 0 JENNA CARLSON TRUSTEE 5.0 0.0 X 0 0 0 ANDREW VASCONI TRUSTEE 5.0 0.0 X 0 0 0 0 522983 142516 0 false true false HSBA 4160 Dublin Blvd SUITE 100 DUBLIN CA 94568 ADMIN SERVICES 466609 THE SEGAL COMPANY 180 HOWARD STREET SUITE 1100 SAN FRANCISCO CA 94105 Consulting Services 375653 OPTUM BEHAVIORAL HEALTH 2095 Van Ness Ave SAN FRANCISCO CA 94109 ADMIN SERVICES 307911 EIDE BAILLY LLP 300 N LAKE AVE PASADENA CA 94583 ACCOUNTING SERVICES 266544 ZENITH AMERICA SOLUTION 1600 HARBOR BAY PARKWAY SUITE 200 ALAMEDA CA 94502 ADMIN SERVICES 242419 6 0 EMPLOYER CONTRIBUTIONS 900099 40806483 40806483 RETIREE CONTRIBUTIONS 900099 2472679 2472679 COBRA CONTRIBUTIONS 900099 32705 32705 43311867 1807698 1807698 0 0 0 0 0 77610911 77415719 195192 195192 195192 0 0 0 0 0 0 0 0 0 0 45314757 43311867 0 2002890 0 0 0 38135262 0 0 0 0 0 0 442875 219985 390073 0 0 160814 1029955 0 154922 14876 0 0 0 0 15240 0 0 0 10408 TAX & LICENSE 25611 40600021 X 30256046 39333365 0 1887259 0 0 3009023 5257449 0 0 0 0 30000 0 0 0 16494 13758 0 0 0 52809647 44990669 0 0 0 0 0 2931545 111894 81233777 99413372 5187366 1257722 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14663123 33875369 19850489 35133091 X 0 0 0 0 61383288 64280281 61383288 64280281 81233777 99413372 X 4714736 3123123 -4940866 X X false true X true false 0 CLAIMS PAYABLE AND IBNR 4234776 BANK OF HOURS LIABILITY 14150000 ACCUMULATED ELIGIBILTY CREDITS 6450000 DUE TO RELATED PARTIES 9010593 RELATED PARTY NOTES PAYABLE 30000 33875369 X 48277066 3123123 3123123 45153943 160814 160814 45314757 41525838 41525838 160814 -1086631 -925817 40600021 FORM 990, SCHEDULE D, PART X, LINE 2: THE PLAN'S ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN AND HAS CONCLUDED THAT, AS OF AUGUST 31, 2024 AND 2023, 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 PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, SCHEDULE D, PART XII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN BENEFIT OBLIGATIONS false false false JEFF PATTON TRUSTEE 0 123557 0 0 0 0 0 49166 0 19429 0 192152 0 0 CODY BIK TRUSTEE 0 153831 0 0 0 0 0 54492 0 19429 0 227752 0 0 FORM 990, PART VI, SECTION A, LINE 3: THE ORGANIZATION HAS DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS, DIRECTORS, TRUSTEES OR KEY EMPLOYEES TO THE ADMINISTRATOR, HS&BA. FORM 990, PART VI, SECTION A, LINE 8B: THE ORGANIZATION HAS APPEALS AND DELINQUENCY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD WITH RESPECT TO THE DETERMINATION OF APPEALS AND DELINQUENT CONTRIBUTIONS, RESPECTIVELY. MINUTES ARE RECORDED FOR ALL COMMITTEE MEETINGS AND REVIEWED AND APPROVED BY THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 11B: MANAGEMENT OF THE ORGANIZATION REVIEWS THE FORM 990 AND PROVIDES AN ELECTRONIC COPY TO THE GOVERNING BOARD PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT-OF-INTEREST POLICY BY COMPLYING WITH ALL APPLICABLE PROVISIONS OF ERISA, INCLUDING PARTY-IN-INTEREST AND CONFLICT-OF-INTEREST PROVISIONS OF ERISA SECTION 406. ANY CONFLICTS OR POTENTIAL CONFLICTS ARE REPORTABLE TO THE CHAIRMAN OF THE BOARD OF TRUSTEES AND LEGAL COUNSEL FOR THE PLAN. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED. FORM 990, PART XII, LINE 8: THE FORM 990 FOR THE YEAR ENDED AUGUST 31, 2023 WAS SUBMITTED PRIOR TO THE FINALIZATION OF THE AUDIT. ADJUSTMENTS TO THE FINANCIAL RECORDS WERE MADE DURING THE AUDIT PROCESS, RESULTING IN A PRIOR PERIOD ADJUSTMENT. FORM 990, PART VI, SECTION B, LINE 14 THE ORGANIZATION ENGAGED AN ADMINISTRATOR WHO MAINTAINS INTERNAL POLICIES TO RETAIN AND DESTRUCT DOCUMENTS COMPLIANT WITH APPLICABLE STANDARDS. CEMENT MASONS PENSION FUND FOR NORTHERN 4160 DUBLIN BLVD SUITE 100 DUBLIN CA 94568 946277669 PENSION CA 401A N/A NA false CEMENT MASONS VACATION TRUST FUND 4160 DUBLIN BLVD SUITE 100 DUBLIN CA 94568 946108055 VACATION CA 501(C)(9) N/A NA false CEMENT MASONS APPRENTICESHIP AND TRAININ 4160 DUBLIN BLVD SUITE 100 DUBLIN CA 94568 946428343 TRAINING CA 501(C)(5) N/A NA false false false false false true false false false false false false false false false false false false false false FORM 990, SCHEDULE R, IDENTIFICATION OF RELATED ORGANIZATIONS: THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTI-EMPLOYER TRUST THAT PROVIDES HEALTH AND WELFARE BENEFITS INCLUDING MEDICAL, DENTAL, VISION, PRESCRIPTION DRUG, AND ACCIDENTAL DEATH AND DISMEMBERMENT BENEFITS TO ELIGIBLE EMPLOYERS. THESE ORGANIZATIONS ARE THE SPONSORING ORGANIZATIONS. CEMENT MASONS & PLASTERERS LOCAL 528 CEMENT MASONS & PLASTERERS LOCAL 797 CEMENT MASONS LOCAL 400 AS OF AUGUST 31, 2024, THERE ARE APPROXIMATELY 464 EMPLOYERS THAT CONTRIBUTE TO THE TRUST. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THESE CONTRIBUTING EMPLOYERS, INCLUDING NAMES, ADDRESSES AND OTHER CONTACT INFORMATION. THE FEDERAL TAX CLASSIFICATION (DISREGARDED ENTITY, TAX-EXEMPT ORGANIZATION, PARTNERSHIP, TAXABLE CORPORATION OR TRUST) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND IT COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE NAMES OF THE CONTRIBUTING EMPLOYERS ARE LISTED ON PART VII BELOW AND NOT ON PARTS II THROUGH IV BY FEDERAL TAX CLASSIFICATION. 7M GENERAL ENGINEERING INC A & H CONCRETE A J BUILDING SPECIALTIES A M CONCRETE INC A.M. STEPHENS CONCRETE INC AA JOHNSON & SON, INC. AAA CONCRETE CONSTRUCTION ABBETT ELECTRIC CORPORATE ABEL'S CONCRETE ABIDE BUILDERS INC ACCELERATED CONSTRUCTION & METAL LLC ACCURATE EARTHWORKS, INC. 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