2024-10-17T17:10:42-05:00 2023-12-31 510435869 Needles & Associates LLC 350 Interlocken Blvd STE 360 Broomfield CO 80021 990 2023-01-01 866056125 Operative Plasters & Cement Masons Health and Welfare OPER 5052658422 2300 Buena Vista SE 127 Albuquerque NM 87106 Joel Santos Trustee 5052658422 2024-10-08 1 0 Kurt Needles CPA P00850236 3034304225 2024-10-17 2023 2024-10-15 13:58:12Z Joel Santos 2300 Buena Vista SE 127 Albuquerque NM 87106 909624 0 X N/A X 2004 CO Provide health and welfare benefits to eligible participants. 3 0 0 0 0 0 0 0 189396 330768 31286 -28522 0 0 220682 302246 0 0 606590 836597 0 0 0 0 0 91025 73894 697615 910491 -476933 -608245 995124 527789 218416 302352 776708 225437 Provide health and welfare benefits to eligible participants. 0 0 Provide health and welfare benefits to eligible participants. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 0 0 0 X Board of Trustees 5052658422 2300 Buena Vista SE STE 127 Albuquerque NM 87106 X Brett Rankin Chairman 1.00 X 0 0 0 Tyler Smits Trustee 1.00 X 0 0 0 Joel Santos Secretary 1.00 X 0 0 0 0 0 0 0 0 0 0 0 Employer Contributions 525100 330768 330768 330768 7194 7194 571662 607378 -35716 -35716 -35716 302246 295052 0 7194 836597 30000 13045 17047 4827 4334 868 3683 90 910491 38842 19239 122000 2 20305 26854 792905 481462 21072 232 995124 527789 1287 6701 217129 295651 218416 302352 X 776708 225437 776708 225437 995124 527789 -608245 56974 0 X X 0 1 X 1 0 0 Hour Bank Liability 215900 Claims Payable 79751 295651 X 359220 56974 56974 302246 0 302246 831969 0 831969 78523 78523 910492 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, 2023 and 2022. 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, 2019. Part XII, Line 4b - Other Adjustments: Change in benefit obligations 78,523. 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. Form 990, Part XII, Line 2c: No changes Colorado Cement Masons Pension Trust Fund 2300 Buena Vista SE STE 127 Albuquerque NM 87106 846094010 Pension Fund - provide pension benefits CO 501(A) 0 Obtain list of contributing employers from the administrator Obtain list of contributing employers from the administrator 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 Colorado Cement Masons Pension Trust Fund P Cost