Civic Intelligence

Operative Plasters & Cement Masons

EIN 86-6056125 • 501(c)9 • Albuquerque, NM

View Organization Page

Profile

Provide health and welfare benefits to eligible participants.

2300 Buena Vista SE 127Albuquerque, NM 87106

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.02x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.01x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-235%

Higher net margin than 27% of similar nonprofits.

501(c)9 • <$500k nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • <$500k nonprofits • Source year 2022

Asset Growth

46th percentile

-63%

Faster asset growth than 46% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

66th percentile

-1.1%

Faster revenue growth than 66% of similar nonprofits.

501(c)9 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$133,037

Down $862,087 (-87%) from 2022

Liabilities

Down

$2,967

Down $215,449 (-99%) from 2022

Net Assets

Down

$130,070

Down $646,638 (-83%) from 2022

Operations
Liabilities / Revenue80th percentileNet Margin27th percentile

Revenue

Down

$215,866

Down $4,816 (-2.2%) from 2022

Expenses

Up

$723,780

Up $26,165 (+3.8%) from 2022

Net Income

Down

-$507,914

Down $30,981 (-6.5%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $291,134Liabilities 2011: $192011Assets 2012: $278,078Liabilities 2012: $02012Assets 2014: $1,661,688Liabilities 2014: $106,942Net Assets 2014: $1,554,7462014Assets 2015: $1,677,615Liabilities 2015: $145,693Net Assets 2015: $1,531,9222015Assets 2016: $1,823,483Liabilities 2016: $123,483Net Assets 2016: $1,700,0002016Assets 2017: $2,092,516Liabilities 2017: $110,586Net Assets 2017: $1,981,9302017Assets 2018: $1,927,376Liabilities 2018: $169,687Net Assets 2018: $1,757,6892018Assets 2019: $1,942,323Liabilities 2019: $224,473Net Assets 2019: $1,717,8502019Assets 2020: $1,769,258Liabilities 2020: $200,194Net Assets 2020: $1,569,0642020Assets 2021: $1,617,404Liabilities 2021: $187,569Net Assets 2021: $1,429,8352021Assets 2022: $995,124Liabilities 2022: $218,416Net Assets 2022: $776,7082022Assets 2024: $133,037Liabilities 2024: $2,967Net Assets 2024: $130,0702024

Highlighted filing

2024

Assets$133,037
Liabilities$2,967
Net Assets$130,070
Open 2024 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500K-$1.0MRevenue 2011: $1,991Expenses 2011: $17,040Net Income 2011: -$15,0492011Revenue 2012: $746Expenses 2012: $13,783Net Income 2012: -$13,0372012Revenue 2014: $521,549Expenses 2014: $576,138Net Income 2014: -$54,5892014Revenue 2015: $481,525Expenses 2015: $463,890Net Income 2015: $17,6352015Revenue 2016: $507,155Expenses 2016: $337,452Net Income 2016: $169,7032016Revenue 2017: $485,960Expenses 2017: $332,854Net Income 2017: $153,1062017Revenue 2018: $419,808Expenses 2018: $527,603Net Income 2018: -$107,7952018Revenue 2019: $275,478Expenses 2019: $512,697Net Income 2019: -$237,2192019Revenue 2020: $242,373Expenses 2020: $512,020Net Income 2020: -$269,6472020Revenue 2021: $203,501Expenses 2021: $437,583Net Income 2021: -$234,0822021Revenue 2022: $220,682Expenses 2022: $697,615Net Income 2022: -$476,9332022Revenue 2024: $215,866Expenses 2024: $723,780Net Income 2024: -$507,9142024

Highlighted filing

2024

Revenue$215,866
Expenses$723,780
Net Income-$507,914
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$133,037
Liabilities
$2,967
Net assets
$130,070
Revenue
$215,866
Expenses
$723,780
Net income
-$507,914
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.00$0.13$0.22$0.72$0.51
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.22$0.78$0.22$0.70$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.19$1.43$0.20$0.44$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.20$1.57$0.24$0.51$0.27
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.22$1.72$0.28$0.51$0.24
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.17$1.76$0.42$0.53$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.11$1.98$0.49$0.33$0.15
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.12$1.70$0.51$0.34$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.68$0.15$1.53$0.48$0.46$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.66$0.11$1.55$0.52$0.58$0.05
2012Summary only. Only limited summary data is available for this year.$0.28$0.00$0.00$0.01$0.01
2011Summary only. Only limited summary data is available for this year.$0.29$0.00$0.00$0.02$0.02
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$481,770
Mission and Program Overview

Mission

Provide health and welfare benefits to eligible participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,500,734$792,905▼ $707,829
Savings and Temporary Cash Investments$4,362$122,000▲ $117,638
Cash and Non-Interest-Bearing Accounts$51,984$38,842▼ $13,142
Investments Other Securities$34,385$21,072▼ $13,313
Accounts Receivable$25,939$20,305▼ $5,634
Total Assets$1,617,404$995,124▼ $622,280
Liabilities
Other Liabilities$178,097$217,129▲ $39,032
Accounts Payable and Accrued Expenses$9,472$1,287▼ $8,185
Total Liabilities$187,569$218,416▲ $30,847
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,429,835$776,708▼ $653,127
Total Net Assets Fund Balance$1,429,835$776,708▼ $653,127
Total Liabilities and Net Assets / Fund Balance$1,617,404$995,124▼ $622,280
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Brett RankinChairman
Tyler SmitsTrustee
Joel SantosSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$189,396
Investment Income
$31,286
Other Revenue
$0
Change in Net Assets
$-476,933
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$91,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$606,590
Fees for Services Management---$30,000
Fees for Services Legal---$29,197
Fees for Services Accounting---$16,217
Fees for Service Investment Mgmnt Fees---$7,643
Insurance---$4,361
Office Expenses---$2,934
Conferences and Meetings---$572
All Other Expenses---$101
Total Functional Expenses$0$0$0$697,615
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Hour Bank Liability$179,109
Claims Payable$38,020
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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 B, line 11B

“Form 990 was provided to the Trustees for their review prior to filing.”

Form 990, Part VI, Section C, line 18

“The Form 990 is available for public inspection upon pubic request.”

Form 990, Part VI, Section C, line 19

“The organization makes its governing documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Operative Plasters & Cement Masons
EIN
86-6056125
Phone
5052658422
Address
2300 Buena Vista SE 127, Albuquerque, NM 87106

Signing Officer

Name
Joel Santos
Title
Trustee
Phone
5052658422
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joel Santos
Formed
2004
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
350 Interlocken Blvd STE 360, Broomfield, CO 80021
Preparer
Kurt Needles CPA
Phone
3034304225
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The trust funding benefits of the Plan received an exemption letter from the Internal Revenue Service stating that the trust is tax-exempt under the provision of Section 501(c)9 of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. 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 Internal Revenue Service. Plan management has evaluated the Plan's tax positions and concluded that the Plan has taken no uncertain tax positions that would require financial statement recognition or disclosure for the years ended December 31, 2022 and 2021. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Plan is no longer subject to tax examinations by tax authorities for years preceding December 31, 2018.”

Part XII, Line 4B - Other Adjustments:

“Change in benefit obligations”

Raw XML Appendix315 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt09472
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01287
IRS990/AccountsReceivableGrp/BOYAmt025939
IRS990/AccountsReceivableGrp/EOYAmt020305
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Provide health and welfare benefits to eligible participants.
IRS990/AllOtherExpensesGrp/TotalAmt0101
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BenefitsToMembersGrp/TotalAmt0606590
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Board of Trustees
IRS990/BooksInCareOfDetail/PhoneNum05052658422
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02300 Buena Vista SE STE 127
IRS990/BooksInCareOfDetail/USAddress/CityNm0Albuquerque
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NM
IRS990/BooksInCareOfDetail/USAddress/ZIPCd087106
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt051984
IRS990/CashNonInterestBearingGrp/EOYAmt038842
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt0572
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt0606590
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt031286
IRS990/CYOtherExpensesAmt091025
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0189396
IRS990/CYRevenuesLessExpensesAmt0-476933
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0697615
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0220682
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0Provide health and welfare benefits to eligible participants.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt016217
IRS990/FeesForServicesLegalGrp/TotalAmt029197
IRS990/FeesForServicesManagementGrp/TotalAmt030000
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt07643
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0Brett Rankin
IRS990/Form990PartVIISectionAGrp/PersonNm1Tyler Smits
IRS990/Form990PartVIISectionAGrp/PersonNm2Joel Santos
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-1203
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0259885
IRS990/GrossReceiptsAmt0481770
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt04361
IRS990/InvestmentIncomeGrp/ExclusionAmt032489
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt032489
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt034385
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt021072
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01500734
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0792905
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CO
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0261088
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Provide health and welfare benefits to eligible participants.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01429835
IRS990/NetAssetsOrFundBalancesEOYAmt0776708
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-1203
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1203
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-176194
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01429835
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0776708
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt02934
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt0178097
IRS990/OtherLiabilitiesGrp/EOYAmt0217129
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Joel Santos
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0Employer Contributions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0189396
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0189396
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0382955
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt028713
IRS990/PYOtherExpensesAmt054628
IRS990/PYOtherRevenueAmt02563
IRS990/PYProgramServiceRevenueAmt0172225
IRS990/PYRevenuesLessExpensesAmt0-234082
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0437583
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0203501
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-476933
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04362
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0122000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0179109
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt138020
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Hour Bank Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Claims Payable
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The trust funding benefits of the Plan received an exemption letter from the Internal Revenue Service stating that the trust is tax-exempt under the provision of Section 501(c)9 of the Internal Revenue Code. The Plan and the trust are required to operate in conformity with the Internal Revenue Code to maintain the tax-exempt status of the trust. Plan management believes that the Plan is being operated in compliance with the applicable requirements of the Internal Revenue Code. 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 Internal Revenue Service. Plan management has evaluated the Plan's tax positions and concluded that the Plan has taken no uncertain tax positions that would require financial statement recognition or disclosure for the years ended December 31, 2022 and 2021. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, the Plan is no longer subject to tax examinations by tax authorities for years preceding December 31, 2018.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Change in benefit obligations
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0217129
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 was provided to the Trustees for their review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is available for public inspection upon pubic request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes its governing documents available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Obtain list of contributing employers from the administrator
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0Obtain list of contributing employers from the administrator
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Colorado Cement Masons Pension Trust Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0846094010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Pension Fund - provide pension benefits
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02300 Buena Vista SE STE 127
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Albuquerque
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd087106
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cost
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Colorado Cement Masons Pension Trust Fund
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01617404
IRS990/TotalAssetsEOYAmt0995124
IRS990/TotalAssetsGrp/BOYAmt01617404
IRS990/TotalAssetsGrp/EOYAmt0995124
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0697615
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0187569
IRS990/TotalLiabilitiesEOYAmt0218416
IRS990/TotalLiabilitiesGrp/BOYAmt0187569
IRS990/TotalLiabilitiesGrp/EOYAmt0218416
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01429835
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0776708
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0189396
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt031286
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0189396
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0220682
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01617404
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0995124
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02300 Buena Vista SE 127
IRS990/USAddress/CityNm0Albuquerque
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087106
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Joel Santos
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum05052658422
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Operative Plasters & Cement Masons
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Health and Welfare
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0866056125
ReturnHeader/Filer/PhoneNum05052658422
ReturnHeader/Filer/USAddress/AddressLine1Txt02300 Buena Vista SE 127
ReturnHeader/Filer/USAddress/CityNm0Albuquerque
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087106
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510435869
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Needles & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 Interlocken Blvd STE 360
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Broomfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080021
ReturnHeader/PreparerPersonGrp/PhoneNum03034304225
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt Needles CPA
ReturnHeader/ReturnTs02023-11-14T13:38:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Joel
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Santos
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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