TY 2024 Form 990

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
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Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

Cement Masons - Employers Trust

Employer identification number

93-6023044

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
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Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
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Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
Accumulated eligibility	1,747,406
Claims Payable	138,937
Incurred but not reported claims	641,000
Postretirement benefit obligations	6,144,108
Vacation funds due participants	91,406




Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	8,762,857
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	8,843,148
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	318,888
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................			2e	318,888
3	Subtract line 2e from line 1..................			3	8,524,260
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	24,799
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................			4c	24,799
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	8,549,059

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	9,261,113
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................			2e
3	Subtract line 2e from line 1...................			3	9,261,113
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	24,799
b	Other (Describe in Part XIII.) ...........	4b	46,512
c	Add lines 4a and 4b.....................			4c	71,311
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	9,332,424

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S	Change in anticipated vacation transfer $-39093 Change in claims payable $85605

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020490
Software Version:	2024v5.2

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

Cement Masons - Employers Trust

Employer identification number

93-6023044

Return Reference	Explanation
Form 990, Part VI, Section B, Line 11b	Form 990 review will be conducted by an officer prior to filing.
Form 990, Part VI, Section C, Line 19	The organization makes no documents available to the public.
Form 990, Part XI, Line 9	Change in current reserve liability = $290771
Form 990, Part XI, Line 9	Change in postretirement benefit obligation = $265075
Form 990, Part XI, Line 9	Change in Self Funded Liability = -$201000
Schedule R (Form 990)	Reasonable efforts were made to obtain the information required to be reported in the Schedule R from all employers that made contributions to the organization during the tax year. These included written requests for information from employers. All information that was understood to be reported is included with this filing, if such information was successfully obtained from the employer through these reasonable efforts.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020490
Software Version:	2024v5.2

- TIN:

SCHEDULE R
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

Cement Masons - Employers Trust

Employer identification number

93-6023044

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)Operative Plasterers & Cement Masons Int 9700 Patuxent Woods Drive 200 Columbia,MD21046 53-0258484	International Labor Union	MD	501 (c) (5)		N/A		No
(2)Operative Plasterers & Cement Masons 555 12812 NE Marx Portland,OR97230 93-0338826	Labor Union Local # 555	OR	501 (c) (5)		N/A		No
(3)OR-WA CMT MAS Emp Apprent & Train 9848 E Burnside Portland,OR97216 93-0575137	Labor Organization	OR	501 (c) (3)	10	N/A		No
(4)Employers-Plasterers Local 82 Apprentice 12812 NE Marx St Portland,OR97230 93-0773423	Apprenticeship Training for Local 82	OR	501 (c) (5)		N/A		No
(5)Operative Plasterers Local No 82 12812 NE Marx St Portland,OR97230 93-0160415	Labor Union Local # 82	OR	501 (c) (5)		N/A		No
(6)National Plastering Industrys JATF 9700 Patuxent Woods Drive Ste 105 Columbia,MD21046 52-0852330	Training Program	MD	501 (c) (5)		N/A		No
(7)Jt Bd Cem Masons-Emp Trust 9848 E Burnside Portland,OR97216 93-6023044	Trusteeship of Plan	OR	501 (c) (5)		N/A		No
(8)Operative Plasterers Cem Masons ITF 9700 Patuxent Woods Drive 105 Columbia,MD21046 47-3740409	International Training Program	MD	501 (C) (5)		N/A		No
(9)Cement Masons Employers Pension Trust 9848 E Burnside Portland,OR97216 93-6073070	Trusteeship of the plan	OR	401 (a)		N/A		No
(10)Associated Wall & Ceiling Contractors 19190 SW 90th Ave 4462 Tualatin,OR97062 93-6031969	Trade Association	OR	501 (C) (6)		N/A		No
(11)Jt Bd Operative Plasters Pension Trust 12812 NE Marx St Portland,OR97230 93-6075453	Trusteeship of Plan	OR	501 (c) (5)		N/A		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) (Rev. 1-2025)

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership
(1) Howard S Wright Constructors LP 3100 McKinnon St 6th Floor Dallas,TX75201 20-1942297	General Contractor	TX	Balfour Beatty Const				No			No
(2) J H Kelly LLC PO Box 2038 Longview,WA98632 91-1704136	Mechanical Contractor	WA	N/A				No			No
(3) Pence Kelly Construction LLC 2247 Pence Loop St Ste 200 Salem,OR97302 93-1306097	Subcontractor Commercial Buildings	OR	N/A				No			No
(4) High Desert Construction CO LLC 4100 Wanda Street Ammon,ID83406 88-3580892	General Contractor	ID	N/A				No			No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No
(1) Harlens Drywall Co Inc 14615 NE 13th Ce A100 Vancouver,WA98685 91-1062308	Drywall Subcontractor	WA	NA	C Corporation					No
(2) Hoffman Structures Inc 5500 Meadows Rd Ste 500 Lake Oswego,OR97035 93-0891196	General Contractor	OR	NA	C Corporation					No
(3) RDF Builders Co 2905 SW First Avenue Portland,OR97201 91-2067986	Construction	OR	Thidwick Management	C Corporation					No
(4) Western Partitions Inc 26055 SW Canyon Creek Rd Wilsonville,OR97070 93-0655225	Interior/Exterior Contractor	OR	NA	C Corporation					No
(5) Andersen Structures LLC PO Box 6712 Portland,OR97228 04-3672302	Construction Labor	OR	Andersen Constr Co	LLC-C Corp.					No
(6) Anchor Concrete Inc PO box 821409 Vancouver,WA98682 20-2662884	Place & Finish Concrete	WA	NA	S Corporation					No
(7) Cascade Acoustics Inc PO Box 189 Tualatin,OR97062 93-0462289	Interior/Exterior Contractor	OR	NA	S Corporation					No
(8) The Harver Company 10000 Commerce Circle Wilsonville,OR97070 93-0804012	Drywall/Acoustical/Plastering Subcontrac	OR	NA	S Corporation					No
(9) La Russo Concrete Inc 8536 SW St Helens Dr Ste D Wilsonville,OR97070 20-3982326	Place & Finish Concrete	OR	NA	S Corporation					No
(10) MJ Hughes Construction Inc 11510 NE 87th Ave Vancouver,WA98662 46-0514592	Construction	OR	NA	S Corporation					No
(11) Performance Contracting Inc PO Box 2198 Shawnee Mission,KS66201 34-1467168	Construction	KS	NA	S Corporation					No
(12) Stacy and Witbeck Inc 2800 Harbor Bay Parkway Alameda,CA94502 94-2787950	General Engineering Contractor	CA	NA	S Corporation					No
(13) Van Lom Concrete Inc PO Box 1068 Beaverton,OR970751068 20-1354620	Concrete Contractor	OR	NA	S Corporation					No
(14) Carter & Company Inc 4676 Commercial St SE 203 Salem,OR97302 93-1158759	Construction	OR	NA	LLC C Corporation					No
(15) Ward Henshaw Construction Co Inc PO Box 950 Canby,OR97013 93-0689555	Concrete Construction	OR	NA	C Corporation					No
(16) Industrial Concrete LLC 7355 22nd Ave N Salem,OR97303 93-1280412	Concrete Finishing	OR	Salem Conc Paving	LLC C Corporation					No
(17) AB Utility Contractors Inc 910 S 2nd Street Harrisburg,OR97446 91-1788843	Underground utility/concrete	OR	NA	S Corporation					No
(18) Contech Services Inc PO Box 84886 Seattle,WA98124 91-1600600	Concrete Repair & Restoration	WA	NA	S Corporation					No
(19) Faison Construction Inc 6226 SW 33rd Place Portland,OR97239 20-8767928	Commercial Concrete	OR	NA	S Corporation					No
(20) Fred Shearer and Sons Inc 8015 SW Hunziker Road Tigard,OR97223 93-0591480	Wall & Ceiling Contractor	OR	NA	S Corporation					No
(21) Paladeni Concrete Inc 5503 NE 265th Street Ridgefield,WA98642 26-4109738	Place & finish concrete flatwork	WA	NA	S Corporation					No
(22) R&R General Contractors Inc 1740 22nd St SE Salem,OR97302 26-3075361	Heavy Civil Work/Rail Work	OR	NA	S Corporation					No
(23) Skanska Oregon 221 Yale Ave N Ste 400 Seattle,WA98109 22-3752540	Construction Management	DE	NA	C Corporation					No
(24) S & B James Construction Company 2055 Cardinal Ave Medford,OR97504 93-0682429	General Contractor	OR	NA	S Corporation					No
(25) Whitaker Ellis Builders Inc 7180 SW Sandburg St Tigard,OR97223 91-1850206	Commercial Concrete Construction	OR	NA	S Corporation					No
(26) Turner Construction Company 510 Race Street Cincinnati,OH45202 13-1401980	General Contractor	NY	The Turner Corp	C Corporation					No
(27) Sunroc Construction Co Inc PO Box 1327 Idaho Falls,ID834050558 82-0506704	Heavy Contruction	ID	NA	S Corporation					No
(28) Interior Exterior Specialist PO Box 83 Scotts Mills,OR97375 87-0795153	Drywall & Interior Framing	OR	NA	S Corporation					No
(29) Norkote Inc 2330 106th St SW Everett,WA98204 91-1218632	Fireproofing	WA	NA	S Corporation					No
(30) Wildish Standard Paving Company PO Box 40310 Eugene,OR97404 93-1171684	Bridge & Road Construciton	OR	Wildish Land Company	C Corporation					No
(31) Gonsalves & Santucci Inc 5141 Commerical Cir Concord,CA94520 94-1527989	Concrete Foundations	WA	NA	S Corporation					No
(32) Advanced Technology Group 455 SE 2nd Ave Hillsboro,OR97123 93-1215488	Construction Contractor	OR	NA	S Corporation					No
(33) JE Dunn Construction-Portland 1001 Locust Street Kansas City,MO64106 44-0229405	General Contractor	MO	NA	S Corporation					No
(34) Professional Lath & Plaster 3820 N Juneau Street Portland,OR97217 74-3197484	Dry Wall, Metal Framing, Ceiling	OR	NA	LLC - S Corp					No
(35) Bedrock Commercial Concrete Cutting 4334 NE 148th Ave Portland,OR97230 82-1770566	Concrete Cutting	OR	NA	S Corporation					No
(36) Raimore Construction LLC 2522 NE MLK Jr Blvd Portland,OR97212 43-2013180	Heavy Civil Construction	OR	NA	LLC-S Corp					No
(37) Zavala Corporation 2870 NE Hogan Dr Ste E512 Gresham,OR97030 37-1565946	Architectural Concrete	OR	NA	S Corporation					No
(38) DR Construction & Sons Inc PO Box 143 Moeland,ID83256	See Sch. O	ID	See Sch O	See Sch. O					No
(39) Estech LLC 1200 N Main St 238 Meridian,ID83680	See sch. O	ID	See sch O	See sch. O					No
(40) Precision Precast Erectors LLC 1096 Innovative Way Post Falls,ID83854 26-1721688	Precast Constructions	ID	NA	LLC-S Corp					No
(41) American National Insulation 475 N Williamson Blvd Daytona Beach,FL32114 38-3539315	See Sch, O	FL	See Sch O	See Sch, O					No
(42) Bridgeway Contracting LLC PO Box 246 Lowell,OR97452 26-0312437	Construction Labor	OR	NA	LLC-C Corp					No
(43) Kiewit Infrastructures West Co 7700 Eastport Pkwy La Vista,NE68128 47-0647803	Construction Contractor	NE	NA	C Corp.					No
(44) Michels Pipeline Inc PO Box 128 Brownsville,WI53006 85-2783072	Pipeline Const. & Maint.	WI	NA	S Corp.					No
(45) APC Industrial Flooring Inc 18702 142nd Ave NE Woodinville,WA98072	See Sch O	WA	See Sch O	See Sch O					No
(46) Fowler General Consturuction Inc 2161 Henderson Loop Richland,WA99354 73-1711212	General Construction	WA	NA	S Corp					No
(47) Idaho Environmental Coalition LLC 1580 Sawtelle Street Idaho Falls,ID83402	See Sch O	ID	See Sch O	See Sch O					No
(48) Wildish Construction PO Box 40310 Eugene,OR97404 93-0491008	Road Construction	OR	Wildish Land Company	C Corporation					No
(49) SAK Builders Inc PO Box 1510 Sumner,WA98390 83-4551430	See Sch. O	WA	See Sch O	See Sch. O					No
(50) Baker Concrete Construction Inc 900N Garver Rd Monroe,OH45050	See Sch. O	OH	See Sch O	See Sch. O					No
(51) Bouten Construction Company PO Box 3507 Spokane,WA99220 91-0486998	General Contractor	WA	N/A	LLC S Corporation					No
(52) C & H Construction Group PO Box 50558 Idaho Falls,ID834050558 46-1778209	General Contractor, concrete & framing	ID	NA	S Corp					No
(53) DN Tanks LLC 351 Cypress Lane El Cajon,CA92020	See Sch. O	CA	See Sch O	See Sch. O					No
(54) FD Thomas Inc 217 Bateman Dr Central Point,OR97501	See Sch. O	OR	See Sch O	See Sch. O					No
(55) FDT Structural Specialties LLC 217 Bateman Dr Central Point,OR97501	See Sch. O	OR	See Sch O	See Sch. O					No
(56) L & N Inc 960 W 650 N Blackfoot,ID83221 20-2327301	Set and finish concrete	ID	NA	S Corp					No
(57) Rawhide Excavating Inc 7729 NE Ward Lane Madras,OR97741 26-2991815	See Sch. O	OR	See Sch O	See Sch. O					No
(58) Progressive Concrete Solutions Inc 118 NE 70th Circle Vancouver,WA98665 93-1306470	Concrete Construction	WA	N/A	S Corporation					No
(59) American Civil Constructors WC LLC 2990 Bay Vista Ct Ste G Benicia,CA94510	See Sch. O	CA	See Sch O	See Sch. O					No
(60) Caliber Concrete Construction PO Box 1881 Milton,WA98354 91-1433997	Cast in Place Concrete Flatwork	WA	NA	S Corp					No
(61) Garco Construction E 4144 Broadway Spokane,WA99202 26-2160084	Commerical Builder	WA	NA	S Corp					No
(62) GM Construction LLC 3022 W Post Road Las Vegas,NV89118 47-2223810	Union Concrete Contractor	NV	NA	LLC - S Corp					No
(63) Johnnys Concrete Services LLC 9009 SE Adams St 141 Clackamas,OR97015	See Sch. O	OR	See Sch O	See Sch. O					No
(64) Largo Concrete Inc 2741 Walnut Ave Tustin,CA92780 77-0226865	Structural Concrete Subcontractor	CA	NA	S Corp					No
(65) McAlvain Companies Inc 5559 W Gowen Rd Boise,ID83709 27-1152280	Gen. Contractor/Self-Perform Const.	ID	Big-D Const Corp	S Corp					No
(66) Poppoff Inc 2455 Beaudry Rd Moxee,WA989369313	See Sch. O	WA	See Sch O	See Sch. O					No
(67) Rainier Concrete Construction Inc 6303 W Cameo St Boise,ID83709 20-1851182	Concrete Work	ID	NA	S Corp					No
(68) Suntec Concrete Inc 23751 N 23rd Ave Ste 175 Phoenix,AZ85085 86-0864047	Concrete Contractor	AZ	NA	C Corp					No

Schedule R (Form 990) (Rev. 1-2025)

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

Yes

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) OR-WA CMT MAS Emp Apprent & Train	r	579,256	Cash
(2) Cement Masons Employers Pension Trust	r	7,642,700	Cash
(3) Jt Bd Operative Plasters Pension Trust	r	1,135,052	Cash

Schedule R (Form 990) (Rev. 1-2025)

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) (Rev. 1-2025)

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation
Schedule R (Form 990)	Reasonable efforts were made to obtain the information required to be reported in the Schedule R from all employers that made contributions to the organization during the tax year. These included written requests for information as well as subsequent telephone calls to obtain the information. All information that was understood to be reported is included with this filing, if such information was successfully obtained from the employer through these reasonable efforts.

Return Reference

Explanation

Schedule R (Form 990)

Reasonable efforts were made to obtain the information required to be reported in the Schedule R from all employers that made contributions to the organization during the tax year. These included written requests for information as well as subsequent telephone calls to obtain the information. All information that was understood to be reported is included with this filing, if such information was successfully obtained from the employer through these reasonable efforts.

Schedule R (Form 990) (Rev. 1-2025)

Additional Data

Software ID:	24020490
Software Version:	2024v5.2

1	Briefly describe the organization’s mission or most significant activities: To provide health, welfare, and vacation benefits to participants.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	10
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	10
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	8,254,230	7,888,561
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	171,949	253,314
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,216,418	407,184
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	9,642,597	8,549,059
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	9,101,223	8,849,967
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	481,512	482,457
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	9,582,735	9,332,424
19	Revenue less expenses. Subtract line 18 from line 12.......	59,862	-783,365
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	8,813,848	8,290,572
21	Total liabilities (Part X, line 26).............	10,388,420	9,974,775
22	Net assets or fund balances. Subtract line 21 from line 20.....	-1,574,572	-1,684,203

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	The Cement Masons-Employers Health, Welfare & Vacation Trust provided medical, dental, vision, life insurance, accidental death & dismemberment, vacation, and short term disability coverage to its participants.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) Craig Smith...................................................................... Trustee	1.00 ................. 0.00	X		0	0	0
(2) Trevor Wyckoff...................................................................... Trustee	1.00 ................. 0.00	X		0	0	0
(3) Steve Jones...................................................................... Trustee	1.00 ................. 0.00	X		0	0	0
(4) Jim Lang...................................................................... Trustee	1.00 ................. 0.00	X		0	0	0
(5) John Killin...................................................................... Trustee	1.00 ................. 0.00	X		0	0	0
(6) Kent Sickles...................................................................... Trustee	1.00 ................. 0.00	X		0	0	0
(7) Jose Avalos...................................................................... Trustee	1.00 ................. 0.00	X		0	0	0
(8) Jeremy Kendall...................................................................... Trustee	1.00 ................. 0.00	X		0	0	0
(9) Geoff Kossak...................................................................... Chairman	1.00 ................. 0.00		X	0	0	0
(10) Greg Whitaker...................................................................... Secretary	1.00 ................. 0.00		X	0	0	0

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........

(A) Name and business address	(B) Description of services	(C) Compensation
Masonry Industry Trust Admin 9848 E Burnside Portland,OR97216	Administration	300,600




2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		0

		Business Code
2a	Employee contributions	900099	248,317	248,317
b	Employer contributions	900099	7,640,244	7,640,244
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		7,888,561

3 Investment income (including dividends, interest, and othersimilar amounts) ......			162,802	162,802
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......			0
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a	2,308,209
b	Less: cost or other basis and sales expenses	7b	2,217,697
c	Gain or (loss)	7c	90,512
d	Net gain or (loss).........			90,512	90,512
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..			0

Business Code
11a	Echo Revenue		900099	9,828	9,828
b	Legal Settlements		900099	237	237
c	Refunds and Reimbursements		900099	397,119	397,119
d	All other revenue ....
e	Total. Add lines 11a–11d ......			407,184
12	Total revenue. See instructions.....			8,549,059	8,549,059

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	8,849,967
5	Compensation of current officers, directors, trustees, and key employees ...........	0
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	0
10	Payroll taxes ...........	0
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	23,627
c	Accounting ...........	65,950
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	24,799
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	333,800
12	Advertising and promotion ....	0
13	Office expenses .......	23,480
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	0
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	0
23	Insurance ...	10,801
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a
b
c
d
e	All other expenses	0
25	Total functional expenses. Add lines 1 through 24e	9,332,424	0	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		392,422	1	519,697
2	Savings and temporary cash investments .........		303,538	2	204,228
3	Pledges and grants receivable, net ......			3	0
4	Accounts receivable, net .............		658,329	4	473,365
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6	0
7	Notes and loans receivable, net ...........			7	0
8	Inventories for sale or use ............			8	0
9	Prepaid expenses and deferred charges ......		13,665	9	2,665
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c	0
11	Investments—publicly traded securities .		6,958,366	11	6,776,795
12	Investments—other securities. See Part IV, line 11 .....			12	0
13	Investments—program-related. See Part IV, line 11 ..			13	0
14	Intangible assets ...............			14	0
15	Other assets. See Part IV, line 11 ...........		487,528	15	313,822
16	Total assets. Add lines 1 through 15 (must equal line 33)...		8,813,848	16	8,290,572

17	Accounts payable and accrued expenses .....	176,319	17	228,101
18	Grants payable ...		18
19	Deferred revenue .........	1,140,910	19	983,817
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	9,071,191	25	8,762,857
26	Total liabilities. Add lines 17 through 25..	10,388,420	26	9,974,775

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds	-1,574,572	31	-1,684,203
32	Total net assets or fund balances ...........	-1,574,572	32	-1,684,203
33	Total liabilities and net assets/fund balances ........	8,813,848	33	8,290,572