2024-11-15T11:43:39-06:00 2023-12-31 363168081 SIKICH LLC 17335 GOLF PARKWAY SUITE 500 BROOKFIELD WI 53045 990 2023-01-01 391957375 WI OPERATIVE PLASTERERS & CEMENT MASONS JOURNEYMEN & APPRENTICESHIP TRAINING FND WISC 6082789500 2901 WEST BELTLINE HIGHWAY MADISON WI 53713 MATT GAHNS CHAIRMAN 6082789500 2024-11-15 1 0 BRIDGETTE MUGGE P00671418 2627549400 2024-11-06 2023 2024-10-15 13:58:12Z MATT GAHNS 2901 WEST BELTLINE HIGHWAY MADISON WI 53713 325523 0 X N/A X 1999 WI TRAINING & UPGRADING OF APPRENTICES & JOURNEYMEN PLASTERERS & CEMENT MASONS LOCAL #599 8 8 3 8 0 0 0 0 286250 318337 43 886 -645 65 285648 319288 0 0 0 0 121684 146570 0 0 0 140959 112722 262643 259292 23005 59996 956892 1001452 91602 63892 865290 937560 THE FUND PROVIDES TRAINING & UPGRADING FOR APPRENTICES AND JOURNEYMEN PLASTERERS & CEMENT MASONS LOCAL #599 0 0 183734 318402 TRAINING & UPGRADING OF APPRENTICES AND JOURNEYMEN PLASTERERS & CEMENT MASONS LOCAL #599 183734 1 0 0 0 0 0 0 0 0 0 1 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 0 0 0 0 0 1 1 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 0 0 0 0 X BENESYS INC 6082789500 2901 WEST BELTLINE HIGHWAY 100 MADISON WI 53713 X MATTHEW GANHS CHAIRMAN 3.00 X X 0 0 0 JASON JONES SECRETARY-TREASURER 3.00 X X 0 0 0 FELIX RAMIREZ TRUSTEE 3.00 X 0 0 0 TRAE JAMES TRUSTEE 3.00 X 0 0 0 TODD GRAY TRUSTEE 3.00 X 0 0 0 MICHAEL WINGHART TRUSTEE 3.00 X 0 0 0 DAVID BOHL TRUSTEE 3.00 X 0 0 0 DEREK ALLEN TRUSTEE 3.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 611430 316237 316237 TUITION INCOME 611430 2100 2100 318337 886 886 6300 6235 65 65 65 319288 318402 0 886 89758 89758 50397 50397 6415 6415 4800 4800 2240 2240 8750 8750 1261 1261 8399 8399 12552 12552 1211 1211 1475 1475 23867 23867 7396 7396 APPRENTICE & JOURNEYMEN 22203 22203 TRAINING SUPPLIES AND E 9196 9196 INSTRUCTOR REIMBURSEMEN 4565 4565 PAYROLL PROCESSING FEES 2607 2607 2200 1200 1000 259292 183734 75558 0 314923 372727 21019 32950 2666 3128 850095 257448 618284 592647 956892 1001452 9099 8994 82503 54898 91602 63892 X 865290 937560 865290 937560 956892 1001452 59996 12274 0 X X 0 1 X 1 0 X 9160 9160 211504 233702 240083 286250 318337 1289876 211504 233702 249243 286250 318337 1299036 0 0 0 1299036 6532 6339 6332 6343 7186 32732 6532 6339 6332 6343 7186 32732 218036 240041 255575 292593 325523 1331768 0.97540 0.97380 0.02460 0.02620 X 358262 358262 353142 176751 176391 86541 65242 21299 52150 15455 36695 592647 X 325523 6235 6235 319288 0 319288 265527 6235 6235 259292 0 259292 PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS RULED THAT THE FUND QUALIFIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. HOWEVER, THE FUND IS SUBJECT TO TAXES ON ANY UNRELATED BUSINESS TAXABLE INCOME, SUCH AS RENTAL INCOME ON DEBT FINANCED PROPERTY: PURSUANT TO SECTION 511(A). THE FUND HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE FUND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. U.S. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY (OR ASSET) 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; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH RENTAL INCOME 6,235. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH RENTAL INCOME 6,235. FORM 990, PART VI, SECTION A, LINE 7A THE FUND IS ADMINISTERED BY A BOARD OF TRUSTEES CONSISTING OF A UNION GROUP, OPERATIVE PLASTERERS AND CEMENT MASONS LOCAL 599 (AREA 204, 257, 845) AND EMPLOYER GROUP, ASSOCIATED GENERAL CONTRACTORS OF WI, OF REPRESENTATIVES, EACH HAVING EQUAL VOTING POWER. EACH GROUP ELECTS THEIR REPRESENTATIVES. FORM 990, PART VI, SECTION A, LINE 8B THE FUND HAS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS GIVEN TO THE ADMINISTRATIVE MANAGER, BOOKKEEPER, AND CHAIRMAN TO REVIEW AND APPROVE. THE ADMINISTRATIVE MANAGER THEN PRESENTS THE FORM 990 TO THE TRUSTEES AT THEIR SUBSEQUENT MEETING FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ONCE A FUND TRUSTEE JOINS THE BOARD OF TRUSTEES THEY ARE GIVEN A QUESTIONNAIRE THAT MUST BE FILLED OUT. THE TRUSTEES WILL THEN BE REQUIRED TO ANNUALLY UPDATE THEIR RESPONSES TO THE QUESTIONNAIRE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ON FILE AT THE FUND'S OFFICE AND ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES ASSUME RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FUND'S FINANCIAL STATEMENTS AND FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.