Civic Intelligence

Cement Masons Apprenticeship and Training Fund

990 • Fiscal year 2022 • EIN 43-1647091

Aug 01, 2021 to Jul 31, 2022 • Filed on Jun 15, 2023

105 W 12th AvenueKansas City, MO 64116

(816) 471-0880

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2022 filings • 501(c)9 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

64th percentile

0.04x

Higher debt load relative to revenue than 64% of similar nonprofits.

2022 filings • 501(c)9 • $500k-$1M nonprofits • Source year 2022

Net Margin

61st percentile

8.7%

Higher net margin than 61% of similar nonprofits.

2022 filings • 501(c)9 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

83rd percentile

$137,262

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 24.7% of source-year revenue.

2022 filings • 501(c)9 • $500k-$1M nonprofits • Source year 2022

Asset Growth

48th percentile

-3.3%

Faster asset growth than 48% of similar nonprofits.

2022 filings • 501(c)9 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

85th percentile

23%

Faster revenue growth than 85% of similar nonprofits.

2022 filings • 501(c)9 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$826,819

Down $28,555 (-3.3%) from 2021

Net Assets

Up

$806,556

Up $27,335 (+3.5%) from 2021

Liabilities

Down

$20,263

Down $55,890 (-73%) from 2021

Revenue

Up

$556,039

Up $103,178 (+23%) from 2021

Expenses

Up

$507,446

Up $150,075 (+42%) from 2021

Net Income

Down

$48,593

Down $46,897 (-49%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $295,669Liabilities 2010: $6,596Net Assets 2010: $289,0732010Assets 2011: $298,799Liabilities 2011: $6,243Net Assets 2011: $292,5562011Assets 2012: $273,556Liabilities 2012: $7,363Net Assets 2012: $266,1932012Assets 2013: $239,637Liabilities 2013: $6,016Net Assets 2013: $233,6212013Assets 2014: $229,716Liabilities 2014: $2,776Net Assets 2014: $226,9402014Assets 2015: $238,570Liabilities 2015: $3,543Net Assets 2015: $235,0272015Assets 2016: $273,959Liabilities 2016: $3,547Net Assets 2016: $270,4122016Assets 2017: $343,655Liabilities 2017: $7,895Net Assets 2017: $335,7602017Assets 2018: $363,026Liabilities 2018: $4,216Net Assets 2018: $358,8102018Assets 2019: $425,138Liabilities 2019: $25,609Net Assets 2019: $399,5292019Assets 2020: $616,223Liabilities 2020: $21,294Net Assets 2020: $594,9292020Assets 2021: $855,374Liabilities 2021: $76,153Net Assets 2021: $779,2212021Assets 2022: $826,819Liabilities 2022: $20,263Net Assets 2022: $806,5562022Assets 2023: $846,202Liabilities 2023: $11,750Net Assets 2023: $834,4522023Assets 2024: $1,076,214Liabilities 2024: $10,109Net Assets 2024: $1,066,1052024

Highlighted filing

2022

Assets$826,819
Liabilities$20,263
Net Assets$806,556

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $233,9832010Expenses 2011: $194,5822011Expenses 2012: $210,7142012Expenses 2013: $206,4522013Revenue 2014: $177,058Expenses 2014: $210,697Net Income 2014: -$33,6392014Revenue 2015: $225,367Expenses 2015: $223,314Net Income 2015: $2,0532015Revenue 2016: $300,994Expenses 2016: $268,177Net Income 2016: $32,8172016Revenue 2017: $333,243Expenses 2017: $289,367Net Income 2017: $43,8762017Revenue 2018: $301,233Expenses 2018: $299,880Net Income 2018: $1,3532018Revenue 2019: $409,067Expenses 2019: $388,776Net Income 2019: $20,2912019Revenue 2020: $506,415Expenses 2020: $333,847Net Income 2020: $172,5682020Revenue 2021: $452,861Expenses 2021: $357,371Net Income 2021: $95,4902021Revenue 2022: $556,039Expenses 2022: $507,446Net Income 2022: $48,5932022Revenue 2023: $726,748Expenses 2023: $501,126Net Income 2023: $225,6222023Revenue 2024: $684,620Expenses 2024: $482,929Net Income 2024: $201,6912024

Highlighted filing

2022

Revenue$556,039
Expenses$507,446
Net Income$48,593
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Jun 15, 2023
Return Version
2021v4.2
Gross Receipts
$556,039
Mission and Program Overview

Mission

Training for cement masons and plasterers in western missouri and eastern kansas.

Training for cement masons and plasterers in western missouri and eastern kansas

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$391,380$369,118▼ $22,262
Investments in Publicly Traded Securities$349,593$333,222▼ $16,371
Accounts Receivable$52,563$63,174▲ $10,611
Land, Buildings, and Equipment, Net$61,838$61,305▼ $533
Total Assets$855,374$826,819▼ $28,555
Liabilities
Unsecured Notes Loans Payable$48,779$0▼ $48,779
Accounts Payable and Accrued Expenses$27,374$20,263▼ $7,111
Total Liabilities$76,153$20,263▼ $55,890
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$779,221$806,556▲ $27,335
Total Net Assets Fund Balance$779,221$806,556▲ $27,335
Total Liabilities and Net Assets / Fund Balance$855,374$826,819▼ $28,555

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$45,284$17,845$63,129
Equipment$16,021$34,949$50,970
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tina ReadTraining DirectorFT$79,754$57,508$137,262

Board Members and Trustees

NameTitle
Caleb MccandlessManagement Trustee Chairma
Bridgette WilliamsManagement Trustee
Will ThielenManagement Trustee
Alise MartinyUnion Trustee
David KirkpatrickUnion Trustee
Kevin GardUnion Trustee - Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$53,373
Program Service Revenue
$483,108
Investment Income
$4,887
Other Revenue
$14,671
All Other Contributions
$4,491
Change in Net Assets
$48,593

Audited Revenue Reconciliation

Revenue per Audited Statements
$556,039
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-21,258
Total Revenue per Audited Statements
$534,781
Total Revenue per Form 990
$556,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$374,334
Other Expenses$133,112
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$153,482
Other Salaries and Wages---$122,846
Pension Plan Contributions---$46,137
Other Employee Benefits---$35,334
Fees for Services Legal---$24,233
Travel---$22,911
Payroll Taxes---$16,535
Depreciation Depletion---$16,297
Fees for Services Accounting---$11,769
Insurance---$11,155
Office Expenses---$5,172
Information Technology---$4,141
Conferences and Meetings---$2,962
Fees for Services Management---$1,125
All Other Expenses---$180
Other Expenses---$91
Total Functional Expenses$0$0$0$507,446

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$507,446
Total Expenses per Audited Statements$507,446
Total Expenses per Form 990$507,446
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees that have been granted broad authority to act on behalf of the board. The decisions made by any subcommittees are reviewed and approved by the full board of trustees.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by the organization's independent public accounting firm based on information provided by management. Once the return is available, the return is presented to management for their review with any changes incorporated into the filing. The completed form is then provided to the trustees for review prior to filing with the irs.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is to protect the cement masons apprenticeship and training fund's interest when entering into a transaction or arrangement that might benefit the private interest of an employee of the fund. Any conflict of interest, potential conflict of interest, or the appearance of a conflict of interest is to be reported to a supervisor and all situations in which a conflict of interest is of question is subject to review by the board of trustees.

Form 990, Part VI, Section B, Line 15A

The compensation for the training directors is set equal to the journeyman rate. The board of trustees reviews this information annually.

Form 990, Part VI, Section C, Line 19

Made available upon request.

Form 990, Part VII

Trustees are not compensated by the fund. Compensation paid to trustees employed by other related organizations is reported on the form 990 filed with the internal revenue service by the related tax-exempt organization. The following related organizations reported compensation for a trustee listed on the cement masons apprencticeship and training fund form 990: david kirkpatrick, trustee operative plasterers & cement mason local 518 ein: 44-194955 alise martiny, trustee greater kansas city building & construction trades ein: 44-0206490 kevin gard, secretary operative plasterers & cement mason local 518 ein: 44-194955 caleb mccandless, chairman builders association of kansas city, missouri ein: 44-0185850 bridgette wiliams, trustee heavy constructors association of the grtr kc area indus advcmt fund ein: 23-7154194

Filing and Contact Details

Filer

Filer Name
Cement Masons Apprenticeship &
EIN
43-1647091
Phone
8164710880
Address
105 W 12TH AVENUE, KANSAS CITY, MO 64116

Signing Officer

Name
Caleb Mccandless
Title
Trustee
Phone
8164710880
Signed
2023-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caleb Mccandless
Formed
1994
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
2
Employees
4
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
220 SOUTH SIXTH STREET SUITE 300, MINNEAPOLIS, MN 55402
Preparer
Doug Bertossi
Phone
6123764500
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process for oversight and selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The voluntary employee benefit association (veba) trust funding certain benefits of the plan received an exemption letter from the internal revenue service (irs) dated january 28, 1994, stating that the trust is tax-exempt under the provisions of section 501(c)(9) of the internal revenue code (irc). However, as a result of the plan's funding policy from time to time the trust may be subject to income taxes. No federal or state income taxes have been recorded in plan year end 2022 or 2021 for unrelated business taxable income. In addition, the plan and the trust are required to operate in conformity with the irc to maintain the tax-exempt status of the trust. The plan administrator believes that the plan is being operated in compliance iwht the applicable requirements of the irc and, therefore, believes that the related trust is tax-exempt. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if it has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt016021
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034949
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050970
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0507446
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-21258
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt045284
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017845
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt063129
IRS990ScheduleD/RevenueNotReportedAmt0-21258
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0556039
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE VOLUNTARY EMPLOYEE BENEFIT ASSOCIATION (VEBA) TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED JANUARY 28, 1994, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN PLAN YEAR END 2022 OR 2021 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE IWHT THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061305
IRS990ScheduleD/TotalExpensesPerForm990Amt0507446
IRS990ScheduleD/TotalRevenuePerForm990Amt0556039
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0534781
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0507446
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES THAT HAVE BEEN GRANTED BROAD AUTHORITY TO ACT ON BEHALF OF THE BOARD. THE DECISIONS MADE BY ANY SUBCOMMITTEES ARE REVIEWED AND APPROVED BY THE FULL BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE RETURN IS AVAILABLE, THE RETURN IS PRESENTED TO MANAGEMENT FOR THEIR REVIEW WITH ANY CHANGES INCORPORATED INTO THE FILING. THE COMPLETED FORM IS THEN PROVIDED TO THE TRUSTEES FOR REVIEW PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS TO PROTECT THE CEMENT MASONS APPRENTICESHIP AND TRAINING FUND'S INTEREST WHEN ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN EMPLOYEE OF THE FUND. ANY CONFLICT OF INTEREST, POTENTIAL CONFLICT OF INTEREST, OR THE APPEARANCE OF A CONFLICT OF INTEREST IS TO BE REPORTED TO A SUPERVISOR AND ALL SITUATIONS IN WHICH A CONFLICT OF INTEREST IS OF QUESTION IS SUBJECT TO REVIEW BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION FOR THE TRAINING DIRECTORS IS SET EQUAL TO THE JOURNEYMAN RATE. THE BOARD OF TRUSTEES REVIEWS THIS INFORMATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRUSTEES ARE NOT COMPENSATED BY THE FUND. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAX-EXEMPT ORGANIZATION. THE FOLLOWING RELATED ORGANIZATIONS REPORTED COMPENSATION FOR A TRUSTEE LISTED ON THE CEMENT MASONS APPRENCTICESHIP AND TRAINING FUND FORM 990: DAVID KIRKPATRICK, TRUSTEE OPERATIVE PLASTERERS & CEMENT MASON LOCAL 518 EIN: 44-194955 ALISE MARTINY, TRUSTEE GREATER KANSAS CITY BUILDING & CONSTRUCTION TRADES EIN: 44-0206490 KEVIN GARD, SECRETARY OPERATIVE PLASTERERS & CEMENT MASON LOCAL 518 EIN: 44-194955 CALEB MCCANDLESS, CHAIRMAN BUILDERS ASSOCIATION OF KANSAS CITY, MISSOURI EIN: 44-0185850 BRIDGETTE WILIAMS, TRUSTEE HEAVY CONSTRUCTORS ASSOCIATION OF THE GRTR KC AREA INDUS ADVCMT FUND EIN: 23-7154194
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd70
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd80
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd90
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd100
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd110
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd120
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd130
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd140
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd150
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd160
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd170
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt3CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt4CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt5CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt6CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt7CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt8CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt9CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt10CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt11CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt12CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt13CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt14CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt15CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt16CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt17CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0BERKEL & CO CONTRACTORS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1BYRNE & JONES ENT INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2ENERFAB POWER & INDUSTRAIL INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3HBC INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt4HOGGATT EXCAVATING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt5HOOVER & WELLS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt6IDEKER INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt7J KAAZ CONSTRUCTION CO INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt8JACOR CONTRACTING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt9KELPE CONTRACTING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt10LEATH & SONS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt11LEAVCON II INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt12POUND POOL PLASTERING NEW CONST INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt13PYRAMID EXCAVATING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt14REALM CONSTRUCTION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt15S&W WATERPROOFING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt16STARK CONSTRUCTION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt17TENOCH CONSTRUCTION INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0CDI INDUSTRIAL & MECH
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt1CECO CONCRETE CONSTR
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt2HOGGATT EXCAVATING INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt3HOOVER & WELLS INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt4IDEKER INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt5J KAAZ CONSTRUCTION CO INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt6JACOR CONTRACTING INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt7KC STREETCAR CONSTRUCTORS
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt8LEATH & SONS INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt9LEAVCON II INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt10REALM CONSTRUCTION INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt11S&W WATERPROOFING INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt12STARK CONSTRUCTION INC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt13SUPERIOR CONTRACTING CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CEMENT MASONS & PLASTERERS LOCAL 518 HEALTH CARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1KANSAS CITY CEMENT MASONS PENSION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2CEMENT MASONS AND PLASTERERS LOCAL 518 DEFINED CONTRIBUTION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3CEMENT MASONS LOCAL UNION NO 518 VACATION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4GREATER KC BUILDING & CONSTR TRADES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5OPCM LOCAL 518
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6OPCM APPRTRNG 518
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROVIDE HEALTH AND WELFARE BENEFITS TO UNION MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO PROVIDE RETIREMENT BENEFITS TO UNION MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TO PROVIDE RETIREMENT BENEFITS TO UNION MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3TO PROVIDE VACATION BENEFITS TO UNION MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4IMPROVE WAGES, BENEFITS, AND WORKING CONDITIONS FOR MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0101 E WALNUT STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1101 E WALNUT STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2101 E WALNUT STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3101 E WALNUT STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt4400 S MAIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0INDEPENDENCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1INDEPENDENCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2INDEPENDENCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3INDEPENDENCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4INDEPENDENCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MO

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.08$0.01$1.07$0.68$0.48$0.20
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.83$0.73$0.50$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.02$0.81$0.56$0.51$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.86$0.08$0.78$0.45$0.36$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.62$0.02$0.59$0.51$0.33$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.43$0.03$0.40$0.41$0.39$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.30$0.30$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.34$0.33$0.29$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.30$0.27$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.23$0.22$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.18$0.21$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.01$0.23$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.27$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.01$0.29$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.01$0.29$0.23