2024-10-02T11:35:33-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-01-01 416319702 MINNESOTA AND NORTH DAKOTA BRICKLAYERS AND ALLIED CRAFTWORKERS JOURNEYWORKER A MINN 7634048345 5420 INTERNATIONAL PARKWAY NEW HOPE MN 55428 DOUGLAS SCHROEDER CHAIRMAN 6123792966 2024-09-27 1 0 DOUG BERTOSSI P00637990 6123764500 2024-09-25 2023 2024-10-15 13:58:12Z DOUGLAS SCHROEDER 5420 INTERNATIONAL PARKWAY NEW HOPE MN 55428 1718986 0 X WWW.BACTRAINING.ORG X 1989 MN PROVIDE TRAINING & EDUCATIONAL PROGRAMS FOR APPRENTICES, JOURNEYMEN AND ALLIED CRAFTWORKERS. 8 8 10 10 0 0 33290 0 1354398 1464285 8617 18561 719113 64625 2115418 1547471 0 0 50910 61429 801574 807959 0 0 0 999297 351652 1851781 1221040 263637 326431 3238144 3494685 771082 690948 2467062 2803737 TO PROVIDE TRAINING AND EDUCATIONAL PROGRAMS FOR APPRENTICES, JOURNEYWORKER AND ALLIED CRAFTWORKERS INCLUDING SCHOOL AND CLASSROOM PRACTICAL TEACHING AND TRAINING. 0 0 TO PROVIDE TRAINING AND EDUCATIONAL PROGRAMS FOR APPRENTICE, JOURNEYWORKER, AND ALLIED CRAFTWORKERS INCLUDING SCHOOL AND CLASSROOM TEACHING AND TRAINING SESSIONS. AT 12/31/23 THERE WERE 207 APPRENTICES. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 6 0 10 1 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 1 0 1 0 0 0 1 1 1 1 0 1 0 1 0 X DOUGLAS SCHROEDER 6123792966 312 CENTRAL AVENUE SUITE 328 MINNEAPOLIS MN 55414 DOUGLAS SCHROEDER CHAIRMAN, UNION TRUSTEE 1.00 5.00 X X 0 0 0 WILLIAM DENTINGER VICE CHAIRMAN, MANAGEMENT 1.00 2.00 X X 0 0 0 GREGORY GRAZZINI SECRETARY, MANAGEMENT TRUS 1.00 X X 0 0 0 JOHN NESSE ALTERNATE MANAGEMENT TRUSTEE 1.00 4.00 X 0 0 0 MICHAEL GANZ UNION TRUSTEE 1.00 4.00 X 0 0 0 ROGER KIVELA MANAGEMENT TRUSTEE 1.00 X 0 0 0 STAN PACZYNSKI UNION TRUSTEE 1.00 2.00 X 0 0 0 ERIC VIK UNION TRUSTEE 1.00 2.00 X 0 0 0 JEREMY OLSON ALTERNATE UNION TRUSTEE 1.00 X 0 0 0 HEATHER GRAZZINI-SIMS MANAGEMENT TRUSTEE 1.00 1.00 X 0 0 0 TIM MILLER MANAGEMENT TRUSTEE 1.00 2.00 X 0 0 0 JOHN SLAMA TRAINING DIRECTOR 41.00 1.00 X 113371 0 45101 REBECCA NOHAVA TRAINING DIRECTOR 41.00 X 93843 0 45299 BARRY BLAZEVIC MANAGER OF OPERATIONS 41.00 X 539 0 0 DAVID MALONE TRAINING DIRECTOR 41.00 X 1887 0 0 209640 0 90400 1 0 1 0 0 EMPLOYER CONTRIBUTIONS 611519 893044 893044 IMI REIMBURSEMENT 611519 554442 554442 OTHER REIMBURSEMENTS 611519 16799 16799 1464285 10052 10052 180024 171515 8509 8509 8509 INSURANCE PROCEEDS 900099 64625 64625 64625 1547471 1464285 0 83186 61429 300040 278785 83401 94339 51394 5180 29273 21030 6817 5215 13830 121425 12879 8069 54987 29353 MISCELLANEOUS EXPENSES 30540 APPRENTICESHIP CONTEST 7770 BANQUET EXPENSE 5284 1221040 700052 746107 1013069 1190450 2071965 513837 1525023 1558128 3238144 3494685 766385 686368 4697 4580 771082 690948 X 0 0 0 0 2467062 2803737 2467062 2803737 3238144 3494685 326431 10244 0 X X 0 1 X 1 0 368831 368831 685369 111594 573775 738546 187460 551086 254077 203422 50655 25142 11361 13781 1558128 PAYROLL TAX LIABILITY 4580 4580 X 1557715 10244 10244 1547471 0 1547471 1221040 0 1221040 0 1221040 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE FUND TO HOLD THE FUNDS ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, THE TRUSTS NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE FUND RECEIVED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE AND THE FUND BELIEVES THAT THE FUND CONTINUES TO QUALIFY AND TO OPERATE AS DESIGNED. IN ADDITION, THE TRUST IS REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE FUND. THE FUND BELIEVES THAT IS HAS BEEN OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT IT IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. 0 0 0 JOHN SLAMA TRAINING DIRECTOR 113371 0 0 0 0 0 0 0 45101 0 158472 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 BRICKLAYERS AND ALLIED CRAFTWORKERS SERVICE CORPORATION AND ZENITH AMERICAN SOLUTIONS PERFORM CONTRIBUTION COLLECTION SERVICES FOR THE FUND AND BRICKLAYERS AND ALLIED CRAFTWORKERS LOCAL UNION NO. 1 MINNESOTA/NORTH DAKOTA (LOCAL 1) PERFORMS BOOKKEEPING SERVICES FOR THE FUND. SEE PART VII, SECTION A, LINE 1A FOR DOUG SCHROEDER, MIKE GANZ, STAN PACZYNSKI, AND ERIC VIK WHO ARE COMPENSATED BY LOCAL 1. THERE ARE NO OTHER OFFICERS OR TRUSTEES COMPENSATED BY THE SERVICE ORGANIZATIONS FOR SERVICES PROVIDED TO THE FUND. FORM 990, PART VI, SECTION A, LINE 7A THE BARGAINING ORGANIZATIONS, LOCAL #1 AND THE CONTRACTORS ASSOCIATIONS, BOTH APPOINT 50 PERCENT OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 8B THE FUND DOES NOT HAVE ANY COMMITTEES TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT OF THE FILING IS AVAILABLE, THE FORM 990 IS THEN REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS DISCUSSED ANNUALLY BY THE BOARD OF TRUSTEES TO ENSURE THE TRUSTEES UNDERSTAND THE CONFLICT OF INTEREST POLICY AND UNDERSTAND THE FUND IS A TAX-EXEMPT ORGANIZATION THAT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. ANY INDIVIDUAL WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST IS REQUIRED TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF TRUSTEES. THE CONFLICTED INDIVIDUAL THEN LEAVES THE ROOM WHILE THE REMAINING TRUSTEES DETERMINE WHETHER A CONFLICT EXISTS. THE CONFLICTED INDIVIDUAL MUST ALSO LEAVE THE ROOM FOR THE REMAINING DISCUSSION OF, AND VOTE ON, WHETHER TO CONDUCT THE TRANSACTION IN QUESTION. FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION IS APPROVED BY THE BOARD OF TRUSTEES. THE COMPENSATION IS DETERMINED WITH CONSIDERATION OF THE COLLECTIVE BARGAINING AGREEMENT NEGOTIATED WAGES TO ENSURE REASONABLENESS. FORM 990, PART VI, SECTION C, LINE 19 THE FUND'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO PARTICIPANTS AND CONTRIBUTING EMPLOYRES UPON REQUEST. FORM 990, PART XII, LINE 1 THE FUND USES THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS AN OTHER COMPREHENSIVE BASIS OF ACCOUNTING MN & ND BRICKLAYERS AND ALLIED CRAFTSWORKERS PENSION FUND 2520 PILOT KNOB RD MENDOTA HEIGHTS MN 55120 516029930 PROVIDE RETIREMENT BENEFITS TO UNION MEMBERS MN 401(A) N/A N/A 0 MN & ND BRICKLAYERS AND ALLIED CRAFTSWORKERS VACATION FUND 2520 PILOT KNOB RD MENDOTA HEIGHTS MN 55120 237068471 PROVIDE VACATION BENEFITS TO UNION MEMBERS MN 501(C)(9) N/A N/A 0 MINNESOTA CERAMIC TILE AND ALLIED TRADES RETIREMENT FUND 2520 PILOT KNOB RD MENDOTA HEIGHTS MN 55120 416059404 PROVIDE RETIREMENT BENEFITS TO UNION MEMBERS MN 401(A) N/A N/A 0 MN & ND BRICKLAYERS AND ALLIED CRAFTSWORKERS HEALTH FUND 2520 PILOT KNOB RD MENDOTA HEIGHTS MN 55120 416023461 PROVIDE HEALTH AND WELFARE BENEFITS TO UNION MEMBERS MN 501(C)(9) N/A N/A 0 BRICKLAYERS AND ALLIED CRAFTWORKERS SERVICE CORPORATION 2520 PILOT KNOB RD MENDOTA HEIGHTS MN 55120 811520819 ADMIN SERVICES TO RELATED FUNDS MN N/A C 103272 48779 0.20000 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1