2025-07-14T14:34:03-05:00 2024-08-31 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2023-09-01 911124729 CEMENT MASONS AND PLASTERERS TRAINING TRUST OF WASHINGTON % WELFARE & PENSION ADM SERVIC CEME 2067629286 6737 CORSON AVE SO SEATTLE WA 98108 Eric Coffelt Chairman 2067629286 2025-07-10 true true ALBERT LEECH P01797541 9252779100 2023 2025-03-06 01:10:19Z Eric Coffelt 6737 CORSON AVE SO SEATTLE WA 98108 2255955 false X www.opcmialocal528.org (trust info) X 1941 WA TO PROVIDE EDUCATION AND TRAINING FOR PERSONS WHO ARE OR WILL BECOME CEMENT MASONS AND/OR PLASTERERS. 8 8 13 0 0 0 559207 80308 2181572 2084336 72310 85560 27895 5751 2840984 2255955 1923 446 0 0 1297771 1390451 0 0 0 1087198 616171 2386892 2007068 454092 248887 5257520 6095972 468067 578218 4789453 5517754 TO PROVIDE EDUCATION AND TRAINING FOR PERSONS WHO ARE OR WILL BECOME CEMENT MASONS AND/OR PLASTERERS. false false 1584927 2084336 TO PROVIDE EDUCATION AND TRAINING FOR PERSONS WHO ARE OR WILL BECOME CEMENT MASONS AND/OR PLASTERERS. 1584927 true true false false false false false false false false true false false false true true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 13 true false false false false false false false false false false false false X 8 8 false true false false false false false true false false false true true false true true true false false false X WELFARE PENSION ADM SERVIC 2064417574 PO BOX 34203 SEATLE WA 98124 X MICHAEL RAYMOND APPRENTICESHIP COORDINATOR 40.0 0.0 X 107441 0 33075 LINDA RIGGS OFFICE MANAGER 40.0 0.0 X 101528 0 34054 ERIC COFFELT CHAIRMAN 1.0 0.0 X X 0 0 0 ANDREW LEDBETTER SECRETARY 1.0 0.0 X X 0 0 0 EDWARD CASE TRUSTEE 1.0 0.0 X 0 0 0 JOHN SALINAS TRUSTEE 1.0 0.0 X 0 0 0 MICAH SILBERMAN TRUSTEE 1.0 0.0 X 0 0 0 MIKE WRIGHT TRUSTEE 1.0 0.0 X 0 0 0 LUKE STREET TRUSTEE 1.0 0.0 X 0 0 0 TRAVIS METZGER TRUSTEE 1.0 0.0 X 0 0 0 208969 0 67129 2 false false false 0 80308 80308 EMPLOYER CONTRIBUTIONS 525100 2084336 2084336 2084336 85560 85560 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 5035 5035 REIMBURSEMENTS 900099 716 716 5751 2255955 2084336 0 91311 0 446 446 0 0 0 0 838005 620040 217965 116947 110339 6608 355889 335781 20108 79610 58903 20707 15355 15355 7276 7276 28695 28695 0 0 5970 5970 0 8526 8526 55388 55388 0 0 12000 12000 64015 32008 32007 0 15349 7675 7674 0 0 35884 33297 2587 28259 28259 TUITION 190356 190356 SCHOOL SUPPLIES AND TOOLS 128694 128694 MISCELLANEOUS EXPENSES 20404 20404 2007068 1584927 422141 0 1724612 2109699 919133 819535 18522 0 195605 258483 0 0 0 0 0 0 0 0 0 0 724121 369022 139801 355099 2259847 2553156 0 0 0 0 0 0 0 0 5257520 6095972 270417 389418 0 0 0 0 0 0 0 0 0 0 0 0 0 0 197650 188800 468067 578218 X 4789453 5517754 0 0 4789453 5517754 5257520 6095972 X 248887 211438 267976 X X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 724121 369022 355099 355099 0 WITHDRAWAL LIABILITY 188800 188800 X 2461423 211438 211438 2249985 5970 5970 2255955 2001098 2001098 5970 5970 2007068 FORM 990, SCHEDULE D, PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE TRUST AND TO RECOGNIZE A TAX LIABILITY IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE TRUST'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT, AS OF AUGUST 31, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. true true true true true true true false false false false false false false false true false false Lack of Records THE ORGANIZATION'S EQUAL OPPORTUNITY STATEMENT APPEARS ON THE APPRENTICESHIP INFORMATIONAL FLYER, WHICH IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION A, LINE 3: THE TRUST HAS CONTRACTED WITH WELFARE & PENSION ADMINISTRATION SERVICE, INC., WHICH IS RESPONSIBLE FOR CASH, INVESTMENTS AND EMPLOYER CONTRIBUTIONS REVENUE. THE TRUST EMPLOYS A BOOKKEEPER AT THE TRAINING FACILITY TO ADMINISTER ALL OTHER ACTIVITY, INCLUDING CERTAIN CASH, FIXED ASSETS, GRANTS AND OTHER FUNDING, OPERATING EXPENSES, AND PAYROLL. FORM 990, PART VI, SECTION A, LINE 8B: THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: ANY TRUSTEE, EMPLOYEE OR SERVICE PROVIDER AUTHORIZED TO CONDUCT TRANSACTIONS ON BEHALF OF THE TRUST WHO HAS REASON TO BELIEVE THAT A PROPOSED TRANSACTION MIGHT CONSTITUTE A PROHIBITED TRANSACTION WITH A PARTY IN INTEREST SHOULD CONSULT WITH TRUST COUNSEL AND TAKE WHATEVER ADDITIONAL ACTION MAY BE APPROPRIATE TO ENSURE THAT THE PROPOSED TRANSACTION WILL NOT BE CONDUCTED WITHOUT TRUST COUNSEL'S APPROVAL. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AS OF THE TIME OF FILING THIS RETURN, THE AUDIT FOR THE YEAR ENDED AUGUST 31, 2024, IS IN PROGRESS AND PENDING COMPLETION. FORM 990, PART XI, LINE 8: THE FORM 990 FOR THE YEAR ENDED AUGUST 31, 2023 WAS SUBMITTED PRIOR TO THE FINALIZATION OF THE AUDIT. ADJUSTMENTS TO THE FINANCIAL RECORDS WERE MADE DURING THE AUDIT PROCESS, RESULTING IN A PRIOR PERIOD ADJUSTMENT.