Form 990 for tax year 2023
Filed by CEMENT MASONS & PLASTERERS JOINT APPRENTICESHIP TRAINING TRUST.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2023 , filed 8 April 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Listed only on the earlier return
- Isaac LeosISAAC LEOS
Totals
- Total revenue
- $1,360,033
- Total expenses
- $1,056,490
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $1,325,731
- Investment income
- $33,555
- Other revenue
- $747
- Total assets, end of year
- $1,780,282
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $1,780,282
- Program services expenses (Part IX)
- $0
- Management and general expenses
- $0
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: EMPLOYER CONTRIBUTIONS
total $1,228,275 · unrelated business $0 · excluded $0
-
2b · Program service revenue: FACILITY & INSTRUCTOR REIMBURSEMENT
total $97,456 · unrelated business $0 · excluded $0
-
3 · Investment income
total $33,555 · unrelated business $0 · excluded $33,555
-
11a · Other revenue: OTHER
total $747 · related or exempt $747 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$747
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $145,619 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $301,846 · program services $0 · management and general $0 · fundraising $0
-
8 · Pension plan contributions
total $169,517 · program services $0 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $51,338 · program services $0 · management and general $0 · fundraising $0
-
10 · Payroll taxes
total $49,491 · program services $0 · management and general $0 · fundraising $0
-
11a · Fees: management
total $14,928 · program services $0 · management and general $0 · fundraising $0
-
11b · Fees: legal
total $10,111 · program services $0 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $26,204 · program services $0 · management and general $0 · fundraising $0
-
11f · Fees: investment management
total $2,221 · program services $0 · management and general $0 · fundraising $0
-
13 · Office expenses
total $31,588 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $4,074 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $598 · program services $0 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $29,335 · program services $0 · management and general $0 · fundraising $0
-
23 · Insurance
total $23,124 · program services $0 · management and general $0 · fundraising $0
-
24a · Other expenses: TRAINING EXPENSES
total $196,496 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,180,183 · end of year $451,317
-
2 · Savings and temporary cash investments
end of year $998,666
-
10a · Land, buildings and equipment: cost or other basis
$813,884
-
10b · Land, buildings and equipment: accumulated depreciation
$483,585
-
10c · Land, buildings and equipment, net
beginning of year $296,556 · end of year $330,299
-
31 · Retained earnings, endowment or other funds
beginning of year $1,476,739 · end of year $1,780,282
Mission and programs · 2023
Mission
TO PROVIDE TRAINING TO APPRENTICES AND MEMBERS.
-
TO PROVIDE TRAINING TO APPRENTICES AND MEMBERS
As filed on the 2023 return.
Listed in Part VII
-
Marc LeavittMARC LEAVITT
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Paul BenignoPAUL BENIGNO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Isaac LeosISAAC LEOS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Pablo LeosPABLO LEOS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Jose MarquezJOSE MARQUEZ
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Patrick VelasquezPATRICK VELASQUEZ
CO-CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Harold DalyHAROLD DALY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Nick CarrilloNICK CARRILLO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Clark WebsterCLARK WEBSTER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1
-
Angel RinconANGEL RINCON
INSTRUCTOR
- Total calculated
- $188,652
- From this org
- $128,159
- From related orgs
- $0
- Other
- $60,493
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $128,159
- Bonus
- $0
- Other
- $0
- Deferred
- $42,293
- Nontaxable benefits
- $18,200
- Filer's total
- $188,652
-
Freddy MedinaFREDDY MEDINA
TRAINING DIRECTOR
- Total calculated
- $209,604
- From this org
- $145,619
- From related orgs
- $0
- Other
- $63,985
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $145,619
- Bonus
- $0
- Other
- $0
- Deferred
- $45,785
- Nontaxable benefits
- $18,200
- Filer's total
- $209,604
-
Ronaldo Vivas-CojonRONALDO VIVAS-COJON
INSTRUCTOR
- Total calculated
- $156,195
- From this org
- $101,112
- From related orgs
- $0
- Other
- $55,083
- Hours/week
- 50
Schedule J breakdown matched by us
- Base
- $101,112
- Bonus
- $0
- Other
- $0
- Deferred
- $36,883
- Nontaxable benefits
- $18,200
- Filer's total
- $156,195
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 8 April 2025
- IRS schema version
- 2023v6.0
- Source object
- 202501159349301950
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