STRATEGY STUDIO / PUBLIC DATA EXPLORER

SOUTHERN CALIFORNIA PLASTERING INSTITUTE VACATION TR FUND: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
SOUTHERN CALIFORNIA PLASTERING INSTITUTE VACATION TR FUND (EIN 95-4766609)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-07-25
IRS object ID
201802079349300710
Schema version
2017v2.2
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)
Return2018-07-25T17:06:52-07:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BERRY & COMPANY CPA'S LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17030 SMOKE RANCH RDAddressLine1Txt
CityLAS VEGASCityNm
State AbbreviationNVStateAbbreviationCd
ZIP891281202ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN954766609EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHERN CALIFORNIA PLASTERING INSTITUTE VACATION TRUST FUNDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone6267322151PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11325 NORTH GRAND AVENUEAddressLine1Txt
CityCOVINACityNm
State AbbreviationCAStateAbbreviationCd
ZIP917244044ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTOM CASTLEMANPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone6267322151PhoneNum
Signature2018-07-25SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID BERRYPreparerPersonNm
PTINP01416024PTIN
Phone7025150408PhoneNum
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTOM CASTLEMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11325 N GRAND AVEAddressLine1Txt
CityCOVINACityNm
State AbbreviationCAStateAbbreviationCd
ZIP91724ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,934,030GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1999FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTHE TRUST IS A MULTI-EMPLOYER WELFARE BENEFIT PLAN PROVIDING VACATION BENEFITS TO ACTIVE EMPLOYEES ON WHOSE BEHALF EMPLOYERS ARE REQUIRED TO TRANSMIT CONTRIBUTIONS TO THEActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,970,350PYProgramServiceRevenueAmt
CY Program Service Revenue$1,925,932CYProgramServiceRevenueAmt
PY Investment Income$7,381PYInvestmentIncomeAmt
CY Investment Income$7,952CYInvestmentIncomeAmt
PY Other Revenue$5,251PYOtherRevenueAmt
CY Other Revenue$146CYOtherRevenueAmt
PY Total Revenue$1,982,982PYTotalRevenueAmt
CY Total Revenue$1,934,030CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$1,985,163PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$1,910,868CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$29,844PYOtherExpensesAmt
CY Other Expenses$28,040CYOtherExpensesAmt
PY Total Expenses$2,015,007PYTotalExpensesAmt
CY Total Expenses$1,938,908CYTotalExpensesAmt
PY Revenues Less Expenses-$32,025PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$4,878CYRevenuesLessExpensesAmt
Total Assets BOY$1,822,964TotalAssetsBOYAmt
Total Assets EOY$1,713,607TotalAssetsEOYAmt
Total Liabilities BOY$1,347,654TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,170,415TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$475,310NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$543,192NetAssetsOrFundBalancesEOYAmt
MissionTHE TRUST IS A MULTI-EMPLOYER WELFAREMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE TRUST IS A MULTI-EMPLOYER WELFARE BENEFIT PLAN PROVIDING VACATION BENEFITS TO ACTIVE EMPLOYEES ON WHOSE BEHALF EMPLOYERS ARE REQUIRED TO TRANSMIT CONTRIBUTIONS TO THE PLAN.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonZENITH-AMERICAN SOLUTIONSPersonNm
Phone6267322151PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11325 NORTH GRAND AVE SUTIE 200AddressLine1Txt
CityCOVINACityNm
State AbbreviationCAStateAbbreviationCd
ZIP917244044ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MICHAEL BERGER
MANAGEMENT TRUSTEE1.00Yes (X)
BILL SADDLER
MANAGEMENT TRUSTEE1.00Yes (X)
DAMON HOOVER
MANAGEMENT TRUSTEE1.00Yes (X)
ROBERT HEIMERL
MANAGEMENT TRUSTEE1.00Yes (X)
JAMES RUTHERFORD
MANAGEMENT TRUSTEE1.00Yes (X)
ROBERT MILLER
MANAGEMENT TRUSTEE1.00Yes (X)
DAVID CASEY
LABOR TRUSTEE1.00Yes (X)
RUSS NICHOLSON
LABOR TRUSTEE1.00Yes (X)
TOM CASTLEMAN
LABOR TRUSTEE1.00Yes (X)
DAVID FRITCHEL
LABOR TRUSTEE1.00Yes (X)
CARLOS PONCE
LABOR TRUSTEE1.00Yes (X)
CHRISTIAN BETANCOURT
LABOR TRUSTEE1.00Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescEMPLOYER CONTRIBUTIONSDesc
Business900099BusinessCd
Total Revenue Column$1,925,932TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,925,932TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,952TotalRevenueColumnAmt
Exclusion$7,952ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$146TotalRevenueColumnAmt
Related Or Exempt Func Income$146RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$146OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,934,030TotalRevenueColumnAmt
Related Or Exempt Func Income$1,926,078RelatedOrExemptFuncIncomeAmt
Exclusion$7,952ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$1,910,868TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$626TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,010TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$683TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,950TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
ADMINISTRATIVE FEES$14,064
BANK CHARGES$364
FIELD AUDIT PROGRAM$343

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,938,908TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$280,375BOYAmt
EOY$211,411EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$175,310BOYAmt
EOY$152,440EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,284BOYAmt
EOY$1,357EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$370,481BOYAmt
EOY$451,193EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$995,514BOYAmt
EOY$897,206EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,822,964BOYAmt
EOY$1,713,607EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$495BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,347,159BOYAmt
EOY$1,170,415EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,347,654BOYAmt
EOY$1,170,415EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$475,310BOYAmt
EOY$543,192EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$475,310BOYAmt
EOY$543,192EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,822,964BOYAmt
EOY$1,713,607EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$4,878ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$72,760NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescPARTICIPANT ACCOUNTSDesc
Book Value$897,206BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$897,206TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
VACATION BENEFITS PAYABLE$1,165,611
DUE TO OTHER TRUSTS$4,804
FieldValueIRS element (for citing)
Total Liability$1,170,415TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$2,006,790TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$72,760NetUnrealizedGainsInvstAmt
Revenue Not Reported$72,760RevenueNotReportedAmt
Revenue Subtotal$1,934,030RevenueSubtotalAmt
Total Revenue Per Form990$1,934,030TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,938,908TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,938,908ExpensesSubtotalAmt
Total Expenses Per Form990$1,938,908TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 11bFORM 990 IS DISTRIBUTED TO TRUSTEES OF THE TRUST FUND.
Pt VI, Line 12cTRUSTEES ARE REQUIRED TO NOTIFY THE TRUST FUND OF ANY CHANGES IN THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS.
Pt VI, Line 15aMEMBERS OF THE GOVERNING BODY DO NOT RECEIVE COMPENSATION.
Pt VI, Line 19THE TRUST'S PLAN DOCUMENTS AND ANY OTHER GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MAINTAINED AT THE TRUST'S OFFICE AND ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
SCPI PENSION TRUST FUND
1325 N GRAND AVECOVINACA91724516052141TRUST FUNDCA501 (A)NAfalse
SCPI GROUP BENEFIT TRUST FUND
1325 N GRAND AVECOVINACA91724951917053TRUST FUNDCA501 (C)9NAfalse
SCPI APPRENTICESHIP
1325 N GRAND AVECOVINACA91724952249118TRUST FUNDCA501 (C)5NAfalse
SCPI WORK PRESERVATION LM
1325 N GRAND AVECOVINACA91724954129169TRUST FUNDCA501 (C)6NAfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd