Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
EIN 16-6095037 • 501(c)9 • Tonawanda, NY
Profile
To provide health and welfare benefits to members of cement masons local no. 111
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Up$8,711,414
Up $1,222,962 (+16%) from 2023
Liabilities
Down$8,670
Down $6,950 (-44%) from 2023
Net Assets
Up$8,702,744
Up $1,229,912 (+16%) from 2023
Revenue
Down$2,927,669
Down $43,823 (-1.5%) from 2023
Expenses
Down$2,296,788
Down $65,529 (-2.8%) from 2023
Net Income
Up$630,881
Up $21,706 (+3.6%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide health and welfare benefits to members of cement masons local no. 111
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $7,472,832 | $8,702,744 | ▲ $1,229,912 |
| Investments Other Securities | $6,108,300 | $6,904,851 | ▲ $796,551 |
| Cash and Non-Interest-Bearing Accounts | $774,593 | $1,093,196 | ▲ $318,603 |
| Accounts Receivable | $594,185 | $535,211 | ▼ $58,974 |
| Other Notes and Loans Receivable, Net | $11,374 | $111,987 | ▲ $100,613 |
| Prepaid Expenses and Deferred Charges | - | $66,169 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $7,488,452 | $8,711,414 | ▲ $1,222,962 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $15,620 | $8,670 | ▼ $6,950 |
| Total Liabilities | $15,620 | $8,670 | ▼ $6,950 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $7,472,832 | $8,702,744 | ▲ $1,229,912 |
| Total Liabilities and Net Assets / Fund Balance | $7,488,452 | $8,711,414 | ▲ $1,222,962 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $492,328 | - | - |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Karen Mckernan | Fund Administrator/trustee | PT | $84,968 | $84,968 |
| Name | Title |
|---|---|
| Angelo Massaro | Contractor Trustee |
| James C Logan | Contractor Trustee |
| David Sabuda | Union Trustee |
| Salvatore Nasca | Union Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $225,236 |
| Salaries, Compensation, and Employee Benefits | $28,692 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $2,042,860 |
| Fees for Services Other | - | - | - | $72,775 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $63,853 |
| Fees for Services Legal | - | - | - | $36,924 |
| Office Expenses | - | - | - | $29,648 |
| Other Salaries and Wages | - | - | - | $28,692 |
| Occupancy | - | - | - | $8,698 |
| Insurance | - | - | - | $7,085 |
| Other Expenses | - | - | - | $45 |
| Total Functional Expenses | $0 | $0 | $0 | $2,296,788 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,296,788 |
| Expenses per Audited Statements | $2,232,935 |
| Total Expenses per Audited Statements | $2,232,935 |
| Expenses Not Reported on Financial Statements | $63,853 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Union participants are plan members.”
“Members elect the union trustees; plan administrator is appointed by the trustees. Management trustees are appointed by the association.”
“Trustees of the organization review the form 990.”
“AVAILABLE UPON REQUEST.”
“No changes have taken place during the fiscal year ended august 31, 2024.”
“The trust established under the fund to hold the fund's assets obtained its original determination letter in august 1968, in which the internal revenue service (irs) stated that the trust, as then designed, was in compliance with the applicable requirements of the internal revenue code (irc). The trust has been amended since receiving the determination letter; however, the fund administrator and the fund's tax counsel believe the trust is currently designed and being operated in compliance with the applicable requirements of the irc. Accounting principles generally accepted in the united states of america require fund management to evaluate tax positions taken by the fund and recognize a tax liability if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The fund is subject to routine audits by taxing jurisdictions and the department of labor (dol); however, there are currently no audits for any tax periods in progress.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 15620 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8670 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 594185 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 535211 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS OF CEMENT MASONS LOCAL NO. 111 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 2042860 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JAMES C LOGAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7166951494 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 111 WALES AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | TONAWANDA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14150 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 774593 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1093196 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 2042860 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 291374 |
| IRS990/CYOtherExpensesAmt | 0 | 225236 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2636295 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 630881 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 28692 |
| IRS990/CYTotalExpensesAmt | 0 | 2296788 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2927669 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | TO PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS OF CEMENT MASONS LOCAL NO. 111 |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2042860 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 36924 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 72775 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 63853 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 19162 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID SABUDA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SALVATORE NASCA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JAMES C LOGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANGELO MASSARO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KAREN MCKERNAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 65806 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | UNION TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | UNION TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CONTRACTOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CONTRACTOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | FUND ADMINISTRATOR/TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1967 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 94933 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 94933 |
| IRS990/GrossReceiptsAmt | 0 | 2927669 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7085 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 196441 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 196441 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 6108300 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 6904851 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE HEALTH AND WELFARE BENEFITS TO MEMBERS OF CEMENT MASONS LOCAL NO. 111 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7472832 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8702744 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 94933 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 94933 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 599031 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 8698 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 29648 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRUSTEE EXPS |
| IRS990/OtherExpensesGrp/Desc | 1 | AUTO EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6208 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 45 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 28692 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 11374 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 111987 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 66169 |
| IRS990/PrincipalOfficerNm | 0 | JAMES C LOGAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525120 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 525120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PARTICIPANT CONTRIBUTI |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2610482 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 25813 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2610482 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 25813 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 2069670 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 160693 |
| IRS990/PYOtherExpensesAmt | 0 | 164668 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2810799 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 609175 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 127979 |
| IRS990/PYTotalExpensesAmt | 0 | 2362317 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2971492 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 630881 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2636295 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 7472832 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 8702744 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 63853 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2232935 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 63853 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 63853 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 599031 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 7539 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 6404984 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 2 | 492328 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | CASH EQUIVALENTS |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | EXCHANGE TRADED PRODUCTS |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | MUTUAL FUNDS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 2 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 599031 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 63853 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2863816 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUST ESTABLISHED UNDER THE FUND TO HOLD THE FUND'S ASSETS OBTAINED ITS ORIGINAL DETERMINATION LETTER IN AUGUST 1968, IN WHICH THE INTERNAL REVENUE SERVICE (IRS) STATED THAT THE TRUST, AS THEN DESIGNED, WAS IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE (IRC). THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER; HOWEVER, THE FUND ADMINISTRATOR AND THE FUND'S TAX COUNSEL BELIEVE THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS AND THE DEPARTMENT OF LABOR (DOL); HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 6904851 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2296788 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2927669 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3462847 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2232935 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | UNION PARTICIPANTS ARE PLAN MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS ELECT THE UNION TRUSTEES; PLAN ADMINISTRATOR IS APPOINTED BY THE TRUSTEES. MANAGEMENT TRUSTEES ARE APPOINTED BY THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TRUSTEES OF THE ORGANIZATION REVIEW THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO CHANGES HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED AUGUST 31, 2024. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | CEMENT MASONS LOCAL NO 111 PENSION PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | CEMENT MASONS LOCAL NO 111 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 160988061 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 161477284 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(9) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PROVIDE PENSION BENEFITS TO MEMBERS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | REPRESENT UNION MEMBERS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 111 WALES AVENUE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 165 DIVISION STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | TONAWANDA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | TONAWANDA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 14150 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 14150 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 67083 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | COST SHARE AGREEMENT |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | PLASTERERS & CEMENT MASONS LOCAL NO 111 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | P |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 7488452 |
| IRS990/TotalAssetsEOYAmt | 0 | 8711414 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7488452 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 8711414 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2296788 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 15620 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 8670 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 15620 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 8670 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 7472832 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 8702744 |
| IRS990/TotalOtherCompensationAmt | 0 | 19162 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2042860 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2636295 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 291374 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2636295 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2927669 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7488452 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 8711414 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 65806 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 111 WALES AVENUE |
| IRS990/USAddress/CityNm | 0 | TONAWANDA |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 14150 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES C LOGAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7166951494 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CEMENT MASONS LOCAL NO 111 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | HEALTH & WELFARE FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CEME |
| ReturnHeader/Filer/EIN | 0 | 166095037 |
| ReturnHeader/Filer/PhoneNum | 0 | 7166951494 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 111 WALES AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TONAWANDA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14150 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 474526160 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | EFPR GROUP CPAS PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6390 MAIN STREET SUITE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WILLIAMSVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 14221 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7166340700 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID A URBAN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-29T09:13:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-08-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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