Form 990 for tax year 2022

Filed by CEMENT MASONS-EMPLOYERS TRUST.

Totals

Total revenue: $8,230,035
Total expenses: $7,782,478
Contributions and grants received: $0
Grants paid: $0
Program service revenue: $7,832,512
Investment income: $368,712
Other revenue: $28,811
Total assets, end of year: $8,183,466
Total liabilities, end of year: $9,769,836
Net assets or fund balances, end of year: -$1,586,370
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: Employee contributions

total $358,394 · related or exempt $358,394
2b · Program service revenue: Employer contributions

total $7,474,118 · related or exempt $7,474,118
3 · Investment income

total $142,427 · related or exempt $142,427
4 · Income from investment of tax-exempt bond proceeds

total $0
5 · Royalties

total $0
6d · Net rental income or loss

total $0
7a · Gross sales of assets other than inventory

securities $3,961,319
7b · Less cost or other basis and sales expenses

securities $3,735,034
7c · Gain or loss

securities $226,285
7d · Net gain or loss

total $226,285 · related or exempt $226,285
8c · Net income from fundraising events

total $0
9c · Net income from gaming

total $0
10c · Net income from sales of inventory

total $0
11a · Other revenue: Cobra Subsidy

total $4,544 · related or exempt $4,544
11b · Other revenue: Echo Revenue

total $5,053 · related or exempt $5,053
11c · Other revenue: Refunds and Reimbursements

total $18,714 · related or exempt $18,714
11d · All other revenue

total $500 · related or exempt $500
11e · Other revenue, total

$28,811

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0
2 · Grants to domestic individuals

total $0
3 · Grants to foreign organizations and individuals

total $0
4 · Benefits paid to or for members

total $7,324,581
5 · Compensation of officers, directors and key employees

total $0
6 · Compensation of disqualified persons

total $0
7 · Other salaries and wages

total $0
8 · Pension plan contributions

total $0
9 · Other employee benefits

total $0
10 · Payroll taxes

total $0
11a · Fees: management

total $0
11b · Fees: legal

total $31,450
11c · Fees: accounting

total $58,000
11d · Fees: lobbying

total $0
11e · Fees: professional fundraising services

total $0
11f · Fees: investment management

total $21,846
11g · Fees: other

total $0
12 · Advertising and promotion

total $0
13 · Office expenses

total $28,663
14 · Information technology

total $0
15 · Royalties

total $0
16 · Occupancy

total $0
17 · Travel

total $0
18 · Travel or entertainment for public officials

total $0
19 · Conferences, conventions and meetings

total $0
20 · Interest

total $0
21 · Payments to affiliates

total $0
22 · Depreciation, depletion and amortization

total $0
23 · Insurance

total $10,838
24a · Other expenses: Administration fees

total $288,600
24b · Other expenses: Consulting fees

total $14,000
24c · Other expenses: Actuary

total $4,500
24e · All other expenses

total $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $1,312,551 · end of year $270,076
2 · Savings and temporary cash investments

beginning of year $215,917 · end of year $94,382
3 · Pledges and grants receivable

end of year $0
4 · Accounts receivable

beginning of year $685,132 · end of year $713,495
5 · Loans and receivables from officers and key people

end of year $0
6 · Loans and receivables from disqualified persons

end of year $0
7 · Other notes and loans receivable

end of year $0
8 · Inventories for sale or use

end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $9,895 · end of year $2,483
10c · Land, buildings and equipment, net

end of year $0
11 · Investments: publicly traded securities

beginning of year $6,396,674 · end of year $7,052,973
12 · Investments: other securities

end of year $0
13 · Investments: program-related

end of year $0
14 · Intangible assets

end of year $0
15 · Other assets

beginning of year $353,108 · end of year $50,057
17 · Accounts payable and accrued expenses

beginning of year $195,071 · end of year $145,811
19 · Deferred revenue

beginning of year $1,110,475 · end of year $994,841
25 · Other liabilities

beginning of year $10,030,847 · end of year $8,629,184
31 · Retained earnings, endowment or other funds

beginning of year -$2,363,116 · end of year -$1,586,370

Mission and programs · 2022

Mission

To provide health, welfare, and vacation benefits to participants.

The Cement Masons-Employers Health, Welfare & Vacation Trust provided medical, dental, vision, life insurance, accidental death & dismemberment, vacation, and short term disability coverage to its participants.

As filed on the 2022 return.

Listed in Part VII

Craig Smith

Trustee

Total calculated

$0

Hours/week

1
Trevor Wyckoff

Trustee

Total calculated

$0

Hours/week

1
Steve Jones

Trustee

Total calculated

$0

Hours/week

1
Jim Lang

Trustee

Total calculated

$0

Hours/week

1
Noah Jones

Trustee

Total calculated

$0

Hours/week

1
John Killin

Trustee

Total calculated

$0

Hours/week

1
Kent Sickles

Trustee

Total calculated

$0

Hours/week

1
Jeremy Kendall

Trustee

Total calculated

$0

Hours/week

1
Geoff Kossak

Chairman

Total calculated

$0

Hours/week

1
Greg Whitaker

Secretary

Total calculated

$0

Hours/week

1

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.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Operative Plasterers & Cement Masons Int

501 (c) (5) · International Labor Union · MD
Operative Plasterers & Cement Masons 555

501 (c) (5) · Labor Union Local # 555 · OR
OR-WA CMT MAS Emp Apprent & Train

501 (c) (3) · Labor Organization · OR
Employers-Plasterers Local 82 Apprentice

501 (c) (5) · Apprenticeship Training for Local 82 · OR
Operative Plasterers Local No 82

501 (c) (5) · Labor Union Local # 82 · OR
National Plastering Industrys JATF

501 (c) (5) · Training Program · MD
Jt Bd Cem Masons-Emp Trust

501 (c) (5) · Trusteeship of Plan · OR
Operative Plasterers Cem Masons ITF

501 (C) (5) · International Training Program · MD
Cement Masons Employers Pension Trust

401 (a) · Trusteeship of the plan · OR
Associated Wall & Ceiling Contractors

501 (C) (6) · Trade Association · OR

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Howard S Wright Constructors LP

General Contractor · TX

Directly controlled by Balfour Beatty Const
BFC Diversified LLC

Construction Contractor · ID
J H Kelly LLC

Mechanical Contractor · WA

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Harlens Drywall Co Inc

C Corporation · Drywall Subcontractor · WA

Directly controlled by NA
Hoffman Structures Inc

C Corporation · General Contractor · OR

Directly controlled by NA
RDF Builders Co

C Corporation · Construction · OR

Directly controlled by Thidwick Management
Western Partitions Inc

C Corporation · Interior/Exterior Contractor · OR

Directly controlled by NA
Andersen Structures LLC

LLC-C Corp. · Construction Labor · OR

Directly controlled by Andersen Constr Co
Anchor Concrete Inc

S Corporation · Place & Finish Concrete · WA

Directly controlled by NA
Cascade Acoustics Inc

S Corporation · Interior/Exterior Contractor · OR

Directly controlled by NA
The Harver Company

S Corporation · Drywall/Acoustical/Plastering Subcontrac · OR

Directly controlled by NA
La Russo Concrete Inc

S Corporation · Place & Finish Concrete · OR

Directly controlled by NA
MJ Hughes Construction Inc

S Corporation · Construction · OR

Directly controlled by NA
Performance Contracting Inc

S Corporation · Construction · KS

Directly controlled by NA
Stacy and Witbeck Inc

S Corporation · General Engineering Contractor · CA

Directly controlled by NA
Van Lom Concrete Inc

S Corporation · Concrete Contractor · OR

Directly controlled by NA
Carter & Company Inc

C Corporation · Construction · OR

Directly controlled by NA
Ward Henshaw Construction Co Inc

C Corporation · Concrete Construction · OR

Directly controlled by NA
Industrial Concrete LLC

C Corporation · Concrete Finishing · OR

Directly controlled by Salem Conc Paving
AB Utility Contractors Inc

S Corporation · Underground utility/concrete · OR

Directly controlled by NA
Contech Services Inc

S Corporation · Concrete Repair & Restoration · WA

Directly controlled by NA
Faison Construction Inc

S Corporation · Commercial Concrete · OR

Directly controlled by NA
Fred Shearer and Sons Inc

S Corporation · Wall & Ceiling Contractor · OR

Directly controlled by NA
Paladeni Concrete Inc

S Corporation · Place & finish concrete flatwork · WA

Directly controlled by NA
R&R General Contractors Inc

S Corporation · Heavy Civil Work/Rail Work · OR

Directly controlled by NA
Wildish Land Company

C Corporation · Road Construction · OR

Directly controlled by Wildish Land Company
Skanska Oregon

C Corporation · Construction Management · DE

Directly controlled by NA
S & B James Construction Company

S Corporation · General Contractor · OR

Directly controlled by NA
Whitaker Ellis Builders Inc

S Corporation · Commercial Concrete Construction · OR

Directly controlled by NA
Turner Construction Company

C Corporation · General Contractor · NY

Directly controlled by The Turner Corp
Selby Bridge Company Inc

S Corporation · Heavy Highway Construction · WA

Directly controlled by NA
Sunroc Construction Co Inc

S Corporation · Heavy Contruction · ID

Directly controlled by NA
Interior Exterior Specialist

S Corporation · Drywall & Interior Framing · OR

Directly controlled by NA
Norkote Inc

S Corporation · Fireproofing · WA

Directly controlled by NA
Wildish Standard Paving Company

C Corporation · Bridge & Road Construciton · OR

Directly controlled by Wildish Land Company
Gonsalves & Santucci Inc

S Corporation · Concrete Foundations · WA

Directly controlled by NA
Advanced Technology Group

S Corporation · Construction Contractor · OR

Directly controlled by NA
JE Dunn Construction-Portland

S Corporation · General Contractor · MO

Directly controlled by NA
Professional Lath & Plaster

LLC - S Corp · Dry Wall, Metal Framing, Ceiling · OR

Directly controlled by NA
Bedrock Commercial Concrete Cutting

S Corporation · Concrete Cutting · OR

Directly controlled by NA
Dormain DBA Custom Commercial Concrete

S Corporation · Concrete Services · OR

Directly controlled by NA
Raimore Construction LLC

S Corporation · Heavy Civil Construction · OR

Directly controlled by NA
Zavala Corporation

S Corporation · Architectural Concrete · OR

Directly controlled by NA
ACME Concrete Paving Inc

C Corporation · Heavy Highway Paving · WA

Directly controlled by NA
DR Construction & Sons Inc

See Sch. O · See Sch. O · ID

Directly controlled by See Sch O
Alcantar and Associates LLC

See sch. O · See sch. O · OR

Directly controlled by See sch O
Estech LLC

See sch. O · See sch. O · ID

Directly controlled by See sch O
Granite Construction Company

See sch. O · See sch. O · CA

Directly controlled by See sch O
Rolling Plains Constuction

S Corp. · Fireproofing · CO

Directly controlled by NA
Conrtec Inc

See Sch, O · See Sch, O · ID

Directly controlled by See Sch O
Precision Precast Erectors LLC

LLC-S Corp · Precast Constructions · ID

Directly controlled by NA
American National Insulation

See Sch, O · See Sch, O · FL

Directly controlled by See Sch O
Bridgeway Contracting LLC

LLC C Corp · Construction Labor · OR

Directly controlled by NA
Conway Construction Company

S Corporation · General Contracting · WA

Directly controlled by NA
Glenn Froehlich Builder LLC

See Sch, O · See Sch, O · OR

Directly controlled by See Sch O
Hoffman Specialty Contracting Inc

See Sch, O · See Sch, O · OR

Directly controlled by See Sch O
Kiewit Infrastructures West Co

C Corp. · Construction Contractor · NE

Directly controlled by NA
Michels Pipeline Inc

S Corp. · Pipeline Const. & Maint. · WI

Directly controlled by NA
Rodan & Son Concrete Const SVC

S Corporation · Concrete Construction · WA

Directly controlled by NA
Advanced Technology Group

See sch. O · See sch. O · OR

Directly controlled by See sch O
Ames Construction

S Corp · General Contractor · MN

Directly controlled by NA
APC Industrial Flooring Inc

See Sch O · See Sch O · WA

Directly controlled by See Sch O
Cavico Northwest

LLC-Partnership · Concrete Construction · OR

Directly controlled by NA
Fowler General Consturuction Inc

S Corp · General Construction · WA

Directly controlled by NA
Idaho Environmental Coalition LLC

See Sch O · See Sch O · ID

Directly controlled by See Sch O
Interior Exterior Specialist

See Sch O · See Sch O · OR

Directly controlled by See Sch O
MA Mortenson Company

C Corp · Construction Contractor · MN

Directly controlled by NA
Olympus Precast

See Sch. O · See Sch. O · UT

Directly controlled by See Sch O
PenceKelley Concrete LLC

See Sch. O · See Sch. O · OR

Directly controlled by See Sch O
Sebastian Construction Inc

See Sch. O · See Sch. O · WA

Directly controlled by See Sch O
Skaar Construction Inc

S Corp · Concrete Construction · WA

Directly controlled by NA
West Coast Concrete Restoration Inc

See Sch. O · See Sch. O · WA

Directly controlled by See Sch O

Provenance

Return type: form_990
Tax year: 2022
Filed: 20 October 2023
IRS schema version: 2022v5.0
Source object: 202332939349301523

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.