| Return Reference | Explanation |
|---|---|
| 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. |
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