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CEMENT MASONS HEALTH & WELFARE TRUST FUND FOR NORTHERN CALIFORNIA: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
CEMENT MASONS HEALTH & WELFARE TRUST FUND FOR NORTHERN CALIFORNIA (EIN 94-1291152)
Tax period
2015-09-01 to 2016-08-31
Filed
2017-07-14
IRS object ID
201721959349301322
Schema version
2015v3.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2017-07-14T14:51:40-05:00ReturnTs
Tax Period End2016-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN942723629PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HEMMING MORSE CPA'S AND CONSULTANTSBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1155 BOVET ROAD SUITE 600AddressLine1Txt
CitySAN MATEOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN941291152EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CEMENT MASONS HEALTH & WELFAREBusinessNameLine1Txt
Business Name Line2FUND FOR NORTHERN CALIFORNIABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCEMEBusinessNameControlTxt
Phone4155368253PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1221 MAIN STREET SUITE 250AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94105ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTRUSTEE TRUSTEEPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone4155368253PhoneNum
Signature2017-07-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
PTINP01882015PTIN
Phone4158364000PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd

US Address USAddress

FieldValueIRS element (for citing)
Address Line1221 MAIN STREET SUITE 250AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94105ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$49,565,470GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1953FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionSEE PART III LINE 4AActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$30,856,715PYProgramServiceRevenueAmt
CY Program Service Revenue$32,173,836CYProgramServiceRevenueAmt
PY Investment Income$450,960PYInvestmentIncomeAmt
CY Investment Income$526,853CYInvestmentIncomeAmt
PY Other Revenue$546,650PYOtherRevenueAmt
CY Other Revenue$1,715,913CYOtherRevenueAmt
PY Total Revenue$31,854,325PYTotalRevenueAmt
CY Total Revenue$34,416,602CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$28,174,490PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$27,182,305CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,137,179PYOtherExpensesAmt
CY Other Expenses$2,048,710CYOtherExpensesAmt
PY Total Expenses$30,311,669PYTotalExpensesAmt
CY Total Expenses$29,231,015CYTotalExpensesAmt
PY Revenues Less Expenses$1,542,656PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$5,185,587CYRevenuesLessExpensesAmt
Total Assets BOY$40,873,230TotalAssetsBOYAmt
Total Assets EOY$47,688,403TotalAssetsEOYAmt
Total Liabilities BOY$13,299,605TotalLiabilitiesBOYAmt
Total Liabilities EOY$14,227,857TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$27,573,625NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$33,460,546NetAssetsOrFundBalancesEOYAmt
MissionNONEMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO PROVIDE HEALTH AND WELFARE BENEFITS TO ELIGIBLE PARTICIPANTS ACCORDING TO THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENTS BETWEEN THE EMPLOYERS AND THE UNIONDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCOTT WALLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4155368253PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1221 MAIN STREET SUITE 250AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94105ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SHAWN BARNES
TRUSTEE5.00Yes (X)$0$0$0
ROBERT DUMESNIL
TRUSTEE5.00Yes (X)$0$0$0
BRIAN GARDNER
TRUSTEE5.00Yes (X)$0$0$0
MARK REYNOSA
TRUSTEE5.00Yes (X)$0$0$0
KEITH SHANKS
TRUSTEE5.00Yes (X)$0$0$0
BEN ESPINOZA
TRUSTEE5.00Yes (X)$0$0$0
HECTOR CORTEZ
TRUSTEE5.00Yes (X)$0$0$0
GREG LEVY
TRUSTEE5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
NORTHERN CALIFORNIA CEMENT MASONS FUNDS
220 CAMPUS LANEFAIRFIELDCA94534ADMINISTRATOR$864,137
ANTHEM BLUE CROSS
PO BOX 629WOODLAND HILLSCA91365CLAIMS ADMINISTRATOR$368,267
THE SEGAL COMPANY
100 MONTGOMERY ST STE 500SAN FRANCISCOCA94104CONSULTING$179,797
DELTA DENTAL
100 FIRST STREETSAN FRANCISCOCA94105CLAIMS ADMINISTRATOR$130,354
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$28,935,093$28,935,093
EMPLOYEE CONTRIBUTIONS900099$3,101,231$3,101,231
COBRA CONTRIBUTIONS900099$137,512$137,512
FieldValueIRS element (for citing)
Total Program Service Revenue$32,173,836TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$584,065TotalRevenueColumnAmt
Exclusion$584,065ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$15,091,656SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$15,148,868SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$57,212SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$57,212TotalRevenueColumnAmt
Related Or Exempt Func Income-$57,212RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SETTLEMENT INCOME900099$1,167,786$1,167,786
REBATES AND SUBSIDIES900099$528,036$528,036
LIQUIDATED DAMAGED AND RELATED IN900099$20,091$20,091
FieldValueIRS element (for citing)
Other Revenue Total$1,715,913OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$34,416,602TotalRevenueColumnAmt
Related Or Exempt Func Income$33,832,537RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$584,065ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$27,182,305TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$864,137TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$160,966TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,562TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$55,003TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$179,797TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,244TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$41,748TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
BENEFIT SERVICE FEES$653,481
PRINTING & STATIONERY$41,336
ACA TRANSITIONAL REINS.$15,436

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$29,231,015TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$12,215,549BOYAmt
EOY$9,956,355EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$249,331BOYAmt
EOY$3,576,428EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,493,397BOYAmt
EOY$3,444,979EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$30,000BOYAmt
EOY$30,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,397BOYAmt
EOY$6,595EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$23,116,812BOYAmt
EOY$29,498,865EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,761,744BOYAmt
EOY$1,175,181EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$40,873,230BOYAmt
EOY$47,688,403EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$106,515BOYAmt
EOY$51,023EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,193,090BOYAmt
EOY$14,176,834EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,299,605BOYAmt
EOY$14,227,857EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$27,573,625BOYAmt
EOY$33,460,546EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$27,573,625BOYAmt
EOY$33,460,546EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$40,873,230BOYAmt
EOY$47,688,403EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$5,185,587ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$701,334NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
CLAIMS PAYABLE - IBNR$1,182,000
DUE TO NORTHERN CALIDORNIA CEMENT MASONS FUNDS ADMINISTRATION, INC$174,504
GROUP INSURED PREMIUMS PAYABLE$1,474,091
SELF-FUNDED BENEFIT CLAIMS PAYABLE$2,893,239
BANK OF HOURS$8,453,000
FieldValueIRS element (for citing)
Total Liability$14,176,834TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$35,117,936TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$701,334NetUnrealizedGainsInvstAmt
Revenue Not Reported$701,334RevenueNotReportedAmt
Revenue Subtotal$34,416,602RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$34,416,602TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$29,231,015TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$29,231,015ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$29,231,015TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE TRUST HAS ADOPTED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ISSUED BY THE FNIANCIAL ACCOUNTING STANDARDS BOARD. THE TRUST ADMINISTRATOR BELIEVES THAT THE TRUST HAS NOT TAKEN UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS AS A TAX LIABILITY. THE TRUST ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO AUGUST 31, 2013.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3THE 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.
FORM 990, PART VI, SECTION B, LINE 11THE TRUSTEES HAVE DESIGNATED THE ADMINISTRATOR TO REVIEW THE FORM 990 PRIOR TO SIGNING AND FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED DURING BOARD MEETINGS
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2CTHE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT AUDITOR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
CEMENT MASONS PENSION FUND FOR NORTHERN CALIFORNIA
221 MAIN STREET SUITE 250SAN FRANCISCOCA94105946277669TO PROVIDE PENSION BENEFITS TO ELIGIBLE PARTICIPANTSCA401AN/A0
CEMENT MASONS VACATION AND HOLIDAY FUND FOR NORTHERN CALIFORNIA
221 MAIN STREET SUITE 250SAN FRANCISCOCA94105946108055TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PARTICIPANTSCA501(C)(9)N/A0
CEMENT MASONS APPRENTICESHIP AND TRAINING FUND FOR NORTHERN CALIFORNIA
221 MAIN STREET SUITE 250SAN FRANCISCOCA94105946428343TO PROVIDE TRAINING TO ELIGIBLE PARTICIPANTSCA501(C)(5)N/A0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1THE NORTHER CALIFORNIA CEMENT MASONS FUNDS ADMINISTRATION INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1221 MAIN STREET SUITE 250AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94105ZIPCd
FieldValueIRS element (for citing)
EIN941583754EIN
Primary ActivitiesTO PROVIDE ADMINSTRATIVE SERVICES FOR RELATED CEMENT MASONS TRUST FUNDSPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Entity TypeCEntityTypeTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART IV, LINE 34THE FILING ENTITY IS A 501(C)(9) VEBA WHO MUST LIST CONTRIBUTING EMPLOYERS ON SCHEDULE R. THE ADMINISTRATIVE OFFICE MAINTAINS A LIST OF CONTRIBUTIONS EMPLOYERS, HOWEVER, THAT LIST DOES NOT INCLUDE FEDERAL TAX CLASSIFICATION. THEREFORE, THE LIST CONTRIBUTING EMPLOYERS IS REPORTED ON PART VII, SUPPLEMENTAL INFORMATION. AMERICAN PAVING COMPANY AMOROSO S J CONST CO INC ALBANESE JOSEPH J INC ACME CONSTRUCTION CO INC ANNUZZI CONCRETE SVC INC ARB INC BIANCHI GEO CONSTR INC BRAY J L & SON INC CONCO COMPANIES DOLAN CONCRETE CONSTR FERRANDO F & CO GRANITE CONSTRUCTION CO HARRIS CONSTR CO INC JOHNSON AA & SON INC KAWEAH CONSTRUCTION CO LANDAVAZO BROS INC LAMON CONSTRUCTION CO INC MC GUIRE & HESTER MERLO LEWIS M INC MIHOLOVICH CONCR CO INC NICHOLSON D W CORP OTTO CONSTRUCTION PACIFIC MECHANICAL CORP RANSOME COMPANY ROEN C W CONSTR CO REED GEORGE INC TEICHERT A & SONS UNGER CONSTR CO WATTIS CONSTR CO INC WEST VALLEY CONSTR CO APARICIO C CEM CONTR INC BERKELEY CEMENT INC BAY AREA PAVING CO MAGGIORA & GHILOTTI INC RUDOLPH & SLETTEN INC VALENTINE CORPORATION CLARK PACIFIC MBI MIDSTATE BARRIER INC WESTERN WATERPROOFING CO DEVINCENZI CONCRETE CONST BAY AREA CONCRETE INC SUPERIOR GUNITE HENSEL PHELPS BAY CITIES PAV & GRAD INC F & H CONSTRUCTION JOHNSTON FLOYD CONST CO NOR-CAL CONCRETE CASEY-FOGLI CONCRETE CON COLEMAN BILL CONCRETE PANKOW CHARLES BLDRS LTD MAHER M F INC MAHER R & R CONST CO INC WEBCOR CONSTRUCTION L.L.P HARRIS R M CO M & M LIGHTWEIGHT CONCR ANZA ENGINEERING CORP CALIF ENG CONTRS INC SWISHER W E CEM CONTR CELL-CRETE CORP M C M CONSTRUCTION INC NADAR INC R & W CONCRETE CONTRS INC SPOSETO ENGINEERING INC TERA-LITE INC SWANSON CONSTRUCTION INC POPUCH CONCRETE CAL-WEST CONCRETE CUTTING D S S CO KNIFE RIVER PERFORMANCE MECH INC NEMETZ R A CONSTR CO INC YOUNG D W CONSTR CO INC BAUMAN LANDSCAPE INC TRUXELL & VALENTINO LNDSC STACY & WITBECK INC KIEWIT INFRASTRUCTURE WES LYLES W M CO SAN JOSE CONSTRUCTION INC MCCARTHY BLDG COMPANIES D Y K INC GOLDEN BAY CONSTR INC URATA & SONS CEMENT MACLEAN DONALD S INC FRESNO CONCRETE CONSTR MURGA STRANGE & CHALMERS ALL FORMS INC WHITESIDE CONSTRUCTION AMER CIVIL CNSTRS W CST LLC IMBIMBO CONCRETE ROBYN CONSTRUCTION INC RGW CONSTRUCTION INC SHIMMICK CONSTR CO INC D P R CONSTRUCTION CARPENTER GREG CONCR INC BRAHMA CONSTRUCTION INC S J D CONSTRUCTION INC GHILOTTI BROTHERS INC BALL GORDON N INC GHILOTTI CONSTR COMPANY J.J.R. CONSTRUCTION INC D L R BUILDERS T C B INDUSTRIAL NMN CONSTRUCTION Q & D CONSTRUCTION CO ROMERO GENERAL CONST CORP BROSAMER R & L INC WATERTIGHT RESTORATION IN PACIFIC EXCAVATION INC BLAISDELL CONSTR INC DRILL TECH DRILLING/SHOR A C L CONSTRUCTION CO INC STEELHEAD CONSTRUCTORS ALLIED-WEST CONSTRUCTION FLATIRON WEST INC MAHER R E INC VANGUARD CONSTRUCTION ROEBBELEN CONTRACTING INC ROEBBELEN CONTRACTING INC PAVE-TECH INC VIKING CONSTR CO INC COFFMAN SPECIALTIES INC MARTIN BROS CONSTRUCTION BELIVEAU ENGINEERING CONT GONSALVES J A & SON CONST DOYLE'S WORK CO INC SYBLON REID MAYO TOM CONSTRUCTION INC ABEL'S CONCRETE WEST CONCRETE INC CHAZMAT CONCRETE CONSTR SWINERTON BUILDERS HC DE HARO RAMIREZ GROUP HEAVEY MICHAEL CONSTR BIG B CONSTRUCTION INC R H CONCRETE YERBA BUENA ENG & CONSTR ROSAS BROTHERS CONSTR LC GEN ENG & CONSTR INC QUIMU CONTRACTING INC AVISON CONSTRUCTION INC GIAMPOLINI/COURTNEY EMMETT'S EXCAVATION INC SPENCON CONSTRUCTION BOTHMAN ROBERT A CONSTR HAZARD CONCRETE CONSTR HAZARD CONCRETE CONSTR MICHAM ORAL E INC BROCK G & L CONST CO INC MARTIN GENERAL ENG INC GOLDEN STATE BRIDGE INC LEE ANDREW L INC DAWSON-MAULDIN CONSTRUC DISNEY CONSTRUCTION INC DIANI BUILDING CORP XL CONSTRUCTION SHOWTIME CONCRETE INC EMPIRE ENGINEERING & CONS CONTRACT INSTALLATIONS R N R CONSTRUCTION INC TEAM GHILOTTI INC DEPT OF CORR - REG ACCTG DEPT OF CORR - REG ACCTG SYNERGY PROJ MANAGEMENT SECURITY PAVING CO INC A M CONCRETE INC GSL CONSTRUCTION LYLES MECHANICAL COMPANY TUTOR-SALIBA CORPORATION ASSOCIATED SURFACE PREP ANOZIRA INC. RHOADES S.T. CONST INC J D PARTNERS CONCRETE BELMONTE'S CONCRETE SVCS J.U.V. INC. SILMAN CONSTRUCTION VANIR CONSTR MANAGEMENT SUAREZ & MUNOZ CONSTR INC GEO CELL SOLUTIONS J M L ENG & CONSTR INC TREICHEL CONCRETE CONSTR CONCRETE BY SMC BRENEMAN INC. EXCAVATORS INC LISTER CONSTRUCTION INC TAYLOR DARREN CONSTR. MYERS & SONS CONST LP GIRON CONSTRUCTION DRAGADOS/FLATIRON/SUKUT J V & G BUILDERS INC LEVEL 10 CONSTRUCTION LP SETON PACIFIC CONSTR. MISSION CONSTRUCTORS INC HOOKER CREEK INC DEE ERNEST B K & G CONCRETE PUMPING WARM SPRINGS CONSTRUCTORS STACY & WITBECK/HERZOG JV CEMROCK LANDSCAPES INC CONCRETE NORTH INC SKANSKA/SHIMMICK/HERZOG GALLINO DONALD F GEN CONT CEMENT MASONS-JATC CONCO-WEST INC NAT'L PLASTERING IND-JATF PENINSULA CONCRETE CONST MARTIN & FAHEY CONCRETE ESQUIVEL GRADING & PAVING H & H TRENCHING INC WARD'S CONCRETE INC WALSH CONSTRUCTION CO CARTER KELLY INC FRANK ROBERT J CONSTR G R N CONSTRUCTORS INC J T S CONSTRUCTION BRUNS BELMONT CONSTR MOUNTAIN DEVELOPMENT R A O CONSTRUCTION SOUZA M E CONSTR INC ADROIT CONSTRUCTION CO MC CLONE CONSTRUCTION CO ALLEN S W CONST INC SANSONE CO INC K I D CONSTRUCTION INC CEMENT MASONS 400 CEMENT MASONS 400 PLASTER/CEMENT MASONS 300 BUGLER CONSTRUCTION F M K CONSTRUCTION BARRAZA'S FLOOR SYSTEMS GONZALEZ ROBERT AP & DECK WATERPROOFING SEQUOIA CONSTRUCTION SPEC LEWIS JOHN CONCRETE SSC CONSTRUCTORS INC WALTERS & WOLF PRECAST TURCHET DINO CONS INC PILE CONSTRUCTION R C DECORATIVE CONCR INC D & G CONCRETE INC CENTRAL VALLEY ENG/ASPHLT CALIFORNIA SKATE PARKS QLM INC CYPRESS MANDELA TRNG CTR MCKAY & CO. CONST. CHAPIN DON CO INC BOHANNAN CONCRETE INC DMCE CONCRETE & ENG CONTR MOUNTAIN CONSTRUCTION INC LOPEZ D JR GUERRA CONSTRUCTION GROUP WALLACE MARK MASONRY PENICK T.B. & SONS INC. BUSH ENGINEERING INC ON THE LEVEL CONCRETE PACIFIC INDUSTRIAL CONSTR ARGUELLO CONCRETE CONST. GILBERT E E CONST INC RAPELLA C & SONS INC NORTHWEST SURFACING ENHANCED CONCRETE CONSTR WHITING CONCRETE BMY CONSTRUCTION GP INC GRANT CONSTRUCTION INC BIONDI PAVING CO GRIFFITH COMPANY ENVIRO-CRETE INC LUMINART DECORATIVE CONCR C & C CONSTRUCTION INC CVC CONSTRUCTION CORP TRITON STRCTRL CONCRETE THOMPSON CONST GROUP INC SILICON VALLEY PAVING INC
FORM 990, PART IV, LINE 34THE FILING ENTITY IS A 501(C)(9) VEBA WHO MUST LIST CONTRIBUTING EMPLOYERS ON SCHEDULE R. THE ADMINISTRATIVE OFFICE MAINTAINS A LIST OF CONTRIBUTIONS EMPLOYERS, HOWEVER, THAT LIST DOES NOT INCLUDE FEDERAL TAX CLASSIFICATION. THEREFORE, THE LIST CONTRIBUTING EMPLOYERS IS REPORTED ON PART VII, SUPPLEMENTAL INFORMATION. NEWLAND ENTITIES INC BEEBE DIVERSIFIED LP MILLER & ELWOOD CONCRETE SEALS/BIEHLE INC CELTIC CONSTRUCTION INC SCHREDER SEWARD L CONSTR SCHREDER SEWARD L CONSTR SO NEV CM LOCAL 797 RECIP SO NEV CM LOCAL 797 RECIP CHICAGO CM LCL# 502 RECIP CHICAGO CM LCL# 502 RECIP HAWAII MASONS RECIP HAWAII MASONS RECIP NO NEVADA TF RECIP NO NEVADA TF RECIP SAN DIEGO CM TF RECIP SAN DIEGO CM TF RECIP SO CAL CM TF RECIP SO CAL CM TF RECIP PERINI BUILDING CO INC BRADCON DBA BRADLEY CONCR DIEDE CONSTRUCTION INC MINNESOTA CM TF RECIP MINNESOTA CM TF RECIP DURAN CONSTRUCTION GROUP NELSON RONALD R CONTR PACIFIC PERFORMANCE ENT ACCURATE SAWCUTTING INC BOMEL CONSTR CO INC AMES CONSTRUCTION INC FLATIRON-KIEWIT JV WALTON ENGINEERING INC CAL ENG/SILVERADO CNTR JV NESSCO CONSTRUCTION ZUMWALT CONSTRUCTION INC MCKIM CORPORATION GRANADE D. G. INC VALVERDE CONSTRUCTION BROSAMER & WALL INC HTI POLYMER INC HTI POLYMER INC COMMERCIAL PLMBG & BLDG R S C GENERAL & ENG INC SHAW & SONS CNCRT CNTRCTS CHESTER BROSS CONSTR CO LODUCA FRANK CO DMZ BUILDERS DANCO BUILDERS ALL-AMERICAN CONSTR. INC MADERA CONCRETE CO TUTOR-PERINI CORPORATION MACHADO & SONS CONSTRUCTI COLORADO TF RECIP COLORADO TF RECIP ATLANTIC CONCRETE INC CAPITOL CITY CONST CORP SPECTRA COMPANY CML RW SECURITY CONCRETE VALUE CORP GRANITE ROCK CO CONST DIV C V C COMMERCIAL CORP DEPT OF GEN SRVCS RE HOBBS CONSTRUCTION INC STACY & WTCK/AMRSO/MRS JV STROUSS BROTHERS CONSTRUC MAURIN CONSTRUCTION CORP R & S CONSTRUCTION MANGT HOSELEY CORPORATION DIACON FLATWORKING INC MC MAHON TOM CONCRETE CONTRACT PACIFIC INFRASTRUCTURES CONSTR CHERNE CONTR C/O KIEWIT POWER D S A CONCRETE INC ROBINSON LEWIS CONSTRUCTION TJR RESOURCES INC CTM CONSTRUCTION INC GECMS INC - MCGUIRE & HESTER J ALTERNATIVE STRUCTURAL TECHNOL PACIFIC GENERAL ENGINEERING TRIPLE C INC YUKON CONSTRUCTION ALASKA TROWEL TRADES TRUST ALASKA TROWEL TRADES TRUST MALACHI PAVING & GRADING INC PACIFIC DECORATIVE CONCRETE IN PACIFIC DECORATIVE CONCRETE IN DEES BURKE ENG CONSTR LLC UNIVERSAL CONSTRUCTION VALLEY WIDE CONCRETE KENT CONSTRUCTION BRIDGEWAY CIVIL CONSTRUCTORS WEST VALLEY CONCRETE INC NFB ENGINEERING SMCO INC JALOS CONSTRUCTION INC SCHULTZ MECHANICAL CONTRACTORS FIGUEROA CONCRETE CONSTRUCTION WALSH CONSTRUCTION CO II LLC FARLEY CONSTRUCTION INC ARCON GLOBAL LLC