2025-06-12T15:26:54-05:00 2024-07-31 430831507 ANDERS MINKLER HUBER & HELM LLP 800 MARKET STREET SUITE 500 ST LOUIS MO 631012501 990 2023-08-01 431647091 CEMENT MASONS APPRENTICESHIP & TRAINING FUND CEME 8164710880 105 W 12TH AVENUE KANSAS CITY MO 64116 CALEB MCCANDLESS TRUSTEE 8165954161 2025-06-12 1 0 STEPHANIE H JONES P01649363 3146555500 2023 2025-03-06 01:10:19Z CALEB MCCANDLESS 105 W 12TH AVENUE NORTH KANSAS CITY MO 64116 684620 0 X N/A X 1994 MO TRAINING FOR CEMENTS MASONS AND PLASTERERS IN WESTEERN MISSOURI AND EASTERN KANSAS 6 2 3 0 0 0 2800 0 513613 648329 199975 22131 10360 14160 726748 684620 0 0 0 0 386775 354413 0 0 0 114351 128516 501126 482929 225622 201691 846202 1076214 11750 10109 834452 1066105 TRAINING FOR CEMENT MASONS AND PLASTERERS IN WESTERN MISSOURI AND EASTERN KANSAS 0 0 TO PROVIDE RECRUITMENT, INSTRUCTION, TRAINING, AND SKILL LEVEL IMPROVEMENT OF ALL CLASSIFICATIONS WITHIN THE CEMENT MASONS AND PLASTERERS CRAFTS. 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 1 0 0 1 0 0 3 1 0 0 0 0 0 0 0 0 0 0 X 6 2 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 1 1 0 0 X MELISSA MEDVED 8165954147 105 W 12TH AVENUE KANSAS CITY MO 64116 X KEVIN GARD UNION TRUSTEE 1.00 40.00 X X 0 0 0 GORDON HITT UNION TRUSTEE 1.00 40.00 X 0 0 0 WHITNEY CHANDLER UNION TRUSTEE 1.00 40.00 X 0 0 0 CALEB MCANDLESS EMPLOYEE TRUSTEE CHAIRPERS 1.00 40.00 X X 0 0 0 WILL THIELEN EMPLOYEE TRUSTEE 1.00 X 0 0 0 BRIDGETTE WILLIAMS EMPLOYEE TRUSTEE 1.00 40.00 X 0 0 0 TINA READ COORDINATOR 40.00 X 83900 0 60562 83900 0 60562 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 525100 648329 648329 648329 22131 22131 REIMBURSEMENT 900099 13660 13660 POINT REDEMPTION 525100 500 500 14160 684620 662489 0 22131 83899 100862 98668 50434 20550 1938 27809 18290 4744 6166 10388 4494 17724 8050 INSTRUCTOR EXPENSE 27573 TAXES 1340 482929 238420 337567 39699 130695 121334 88581 44977 32753 523106 575199 846202 1076214 11750 10109 11750 10109 X 834452 1066105 834452 1066105 846202 1076214 201691 29962 0 X X 0 1 X 1 0 58205 45485 12720 63129 43096 20033 32753 X 714582 29962 29962 684620 0 684620 482929 0 482929 0 482929 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED AND INFORMED THE TRUSTEES BY A LETTER, THAT THE FUND AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE ("IRC"). THE FUND HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. MANAGEMENT BELIEVES THAT THE FUND IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND THEREFORE BELIEVES THAT THE FUND IS QUALIFIED AND THE RELATED TRUST IS TAX-EXEMPT. IN ACCORDANCE WITH GAAP, MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND AND HAS CONCLUDED THAT AS OF JULY 31, 2023 AND 2022, 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 FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. THE FUND IS ALSO SUBJECT TO ROUTINE AUDITS BY THE DEPARTMENT OF LABOR, GENERALLY FOR SIX YEARS AFTER THE STATUTORY DUE DATE OF THE ANNUAL INFORMATION RETURN. THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. 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 TAXEXEMPT ORGANIZATION. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. CEMENT MASONS & PLASTERERS LOCAL 518 HEALTH CARD FUND 101 E WALNUT STREET INDEPENDENCE MO 64050 TO PROVIDE HEALTH AND WELFARE BENEFITS TO UNION MEMBERS MO 501(C)(9) N/A N/A 0 KANSAS CITY CEMENT MASONS PENSION FUND 101 E WALNUT STREET INDEPENDENCE MO 64050 TO PROVIDE RETIREMENT BENEFITS TO UNION MEMBERS MO 401(A) N/A N/A 0 CEMENT MASONS & PLASTERERS LOCAL 518 DEFINED CONTRIBUTION FUND 101 E WALNUT STREET INDEPENDENCE MO 64050 TO PROVIDE RETIREMENT BENEFITS TO UNION MEMBERS MO 401(A) N/A N/A 0 CEMENT MASONS & PLASTERERS LOCAL 518 VACATION FUND 101 E WALNUT STREET INDEPENDENCE MO 64050 TO PROVIDE VACATION BENEFITS TO UNION MEMBERS MO 501(C)(9) N/A N/A 0 A1 CONCRETE SOLUTIONS LLC CONTRIBUTING EMPLOYER MO 0 AQUILA INDUSTRIES LLC CONTRIBUTING EMPLOYER MO 0 AXIOM CONSTRUCTION GROUP CONTRIBUTING EMPLOYER MI 0 CITY CEMENT CONCRETE CONST CONTRIBUTING EMPLOYER KS 0 CORESLAB CONTRIBUTING EMPLOYER IN 0 D H RESTORATION INC CONTRIBUTING EMPLOYER MO 0 EPIC CONCRETE CONSTRUCTION CONTRIBUTING EMPLOYER MI 0 FENIX CONSTRUCTION COMPANY CONTRIBUTING EMPLOYER MO 0 GEORGE SHAW CONSTRUCTION CONTRIBUTING EMPLOYER MO 0 JACOR CONTRACTING INC CONTRIBUTING EMPLOYER MO 0 JD BISHOP CONSTRUCTION CONTRIBUTING EMPLOYER MO 0 JE DUNN CONSTRUCTION COMPANY CONTRIBUTING EMPLOYER TN 0 JJ MARTINY CONCRETE CONST CO INC CONTRIBUTING EMPLOYER KS 0 JOHN ROHRER CONTRACTING INC CONTRIBUTING EMPLOYER KS 0 JULIUS KAAZ CONSTRUCTION COMPANY CONTRIBUTING EMPLOYER KS 0 KISSICK CONSTRUCTION CONTRIBUTING EMPLOYER MO 0 THE LANE CONSTRUCTION CORP CONTRIBUTING EMPLOYER NC 0 LEAVCON II INC CONTRIBUTING EMPLOYER KS 0 MUSSELMAN & HALL CONTRACTORS CONTRIBUTING EMPLOYER MO 0 PHILLIPS HARDY INC CONTRIBUTING EMPLOYER MO 0 PRECISION CUTTING & CORING LLC CONTRIBUTING EMPLOYER IL 0 RENZ RESTORATION CONTRIBUTING EMPLOYER MO 0 S & W WATERPROOFING CONTRIBUTING EMPLOYER KS 0 SCM CONSTRUCTION LLC CONTRIBUTING EMPLOYER IN 0 VEE-JAY CEMENT CONTRACTING CONTRIBUTING EMPLOYER MO 0 WESTERN SPECIALTY CONTRACTORS CONTRIBUTING EMPLOYER IL 0 AMINO BROTHERS CO INC CONTRIBUTING EMPLOYER KS 0 CLARKSON CONSTRUCTION CONTRIBUTING EMPLOYER MO 0 COMANCHE CONSTRUCTION INC CONTRIBUTING EMPLOYER KS 0 FREEDOM CONCRETE LLC CONTRIBUTING EMPLOYER IN 0 IDEKER INC CONTRIBUTING EMPLOYER MO 0 INFRASTRUCTURE SOLUTIONS CONTRIBUTING EMPLOYER IN 0 J M FAHEY CONSTRUCTION CONTRIBUTING EMPLOYER MO 0 JK CONCRETE CONSTRUCTION CONTRIBUTING EMPLOYER MO 0 LAN-TEL COMMUNICATIONS CONTRIBUTING EMPLOYER MA 0 LEATH & SONS INC CONTRIBUTING EMPLOYER MO 0 LEGACY UNDERGROUND CONSTRUCTION INC CONTRIBUTING EMPLOYER MO 0 L G BARCUS & SONS INC CONTRIBUTING EMPLOYER KS 0 MCANANY CONSTRUCTION INC CONTRIBUTING EMPLOYER IN 0 MC INDUSTRIAL CONTRIBUTING EMPLOYER OH 0 MILES EXCAVATING INC CONTRIBUTING EMPLOYER IL 0 PHILLIPS HARDY INC CONTRIBUTING EMPLOYER MO 0 PYRAMID CONTRACTORS INC CONTRIBUTING EMPLOYER IN 0 PYRAMID EXCAVATION & CONSTR INC CONTRIBUTING EMPLOYER IN 0 RADMACHER BROS EXC CO CONTRIBUTING EMPLOYER MO 0 REALM CONSTRUCTION CONTRIBUTING EMPLOYER KY 0 SHEDIGS IT LLC CONTRIBUTING EMPLOYER MO 0 SUPERIOR BOWEN ASPHALT COMPANY CONTRIBUTING EMPLOYER MO 0 TANTYTUM CONTRACTORS LLC CONTRIBUTING EMPLOYER MO 0 TC FULLER CONSTRUCTION LLC CONTRIBUTING EMPLOYER MO 0 TENOCH CONSTRUCTION INC CONTRIBUTING EMPLOYER KS 0 WESTERN CONSTRUCTION CONTRIBUTING EMPLOYER MO 0 ACME FIREPROOFING & INSULATION CONTRIBUTING EMPLOYER IL 0 E&K OF KANSAS CITY CONTRIBUTING EMPLOYER MO 0 JS INTERIOR FINISHING LLC CONTRIBUTING EMPLOYER MO 0 K BUILDING SPECIALTIES INC CONTRIBUTING EMPLOYER MO 0 DIAMOND CONCRETE CONTRIBUTING EMPLOYER MO 0 DON SCHNIEDERS EXCAVATING CO INC CONTRIBUTING EMPLOYER MO 0 FLOWMASTER CONSTRUCTION LLC CONTRIBUTING EMPLOYER MO 0 GROUNDWORK CONTRACTING INC CONTRIBUTING EMPLOYER IL 0 JOHNSON CONSTRUCTION INC CONTRIBUTING EMPLOYER MO 0 KARRENBROCK CONSTRUCTION INC CONTRIBUTING EMPLOYER MO 0 KLS PAVING & CONSTRUCTION LLC CONTRIBUTING EMPLOYER MO 0 KRUPP CONSTRUCTION CONTRIBUTING EMPLOYER MO 0 L KEELEY CONSTRUCTION CONTRIBUTING EMPLOYER MO 0 PRO CONSTRUCTION CONTRIBUTING EMPLOYER MO 0 REINHARDT CONSTRUCTION COMPANY CONTRIBUTING EMPLOYER MO 0 RIVER CITY CONSTRUCTION LLC CONTRIBUTING EMPLOYER MO 0 S&A EQUIPMENT & BUILDERS LLC CONTRIBUTING EMPLOYER MO 0 SAM GAINES CONSTRUCTION CONTRIBUTING EMPLOYER MO 0 SANDERS CONSTRUCTION LLC CONTRIBUTING EMPLOYER MO 0 SH CONCRETE LLC CONTRIBUTING EMPLOYER MO 0 SIRCAL CONTRACTING INC CONTRIBUTING EMPLOYER MO 0 IMHOFF CONSTRUCTION INC CONTRIBUTING EMPLOYER MO 0 MODERN INTERIORS INC CONTRIBUTING EMPLOYER MO 0 PHILLIPS INTEXT SYSTEMS CONTRIBUTING EMPLOYER MO 0 MILLSTONE WEBER LLC CONTRIBUTING EMPLOYER MO 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1