Chicago & Vicinity Laborers' District Council Pension Fund et al v. Divine Cement, Inc.

Filing 13

MOTION by Plaintiffs Chicago & Vicinity Laborers' District Council Pension Fund, Chicago & Vicinity Laborers' District Council Retiree Health & Welfare Fund, Chicago & Vicinity Laborers' District Council Welfare Fund, Catherine Wenskus for judgment in Sum Certain (Attachments: # 1 Exhibit A through A-12b, # 2 Exhibit B through B-1)(Carollo, Amy)

Exhibit A

-1

Exhibit A-2

JUNE 1, 2017 through MAY 31, 2021
AGREEMENT

between
CONTRACTORS' ASSOCIATION
OF WILL AND GRUNDY COUNTIES

and
LABORERS' LOCAL 75
CONSTRUCTION AND GENERAL LABORERS'
DISTRICT COUNCIL OF CHICAGO AND VICINITY
LABORERS' INTERNATIONAL UNION OF
NORTH AMERICA
AFL-CIO

Exhibit A-3

Exhibit A-4

Exhibit A-5

A-6

REVISED AUDIT 9/29/21
Divine Cement, Inc.
811 Pearson Drive
Joliet, IL 60435
Employer Number:35543
March 1, 2016 to December 31, 2017

Exhibit A-7

1

To the Administrator of
Pension and Welfare Funds of Construction and General
Laborers’ District Council of Chicago and Vicinity
Re: Divine Cement, Inc.
Reporting Period: March 1, 2016 to December 31, 2017
We were engaged by the Board(s) of Trustees of the Pension and Welfare Funds of Construction and General
Laborers’ District Council of Chicago and Vicinity, (the Funds) to assist you in determining whether
contributions to the Funds were made in accordance with the Collective Bargaining and Trust Agreements
during the above referenced reporting period.
The management of Divine Cement, Inc. is responsible for making contributions in accordance with the
requirements of the Collective Bargaining and Trust Agreements.
This engagement was performed in accordance with Statements on Standards for Consulting Services issued by
the American Institute of Certified Public Accountants. We were not engaged to, and did not, conduct an audit,
the objective of which would be the expression of an opinion. Accordingly, we do not express such an opinion.
Had we performed additional procedures, other matters might have come to our attention that would have been
reported to you.
Our procedures and findings are included in the attached schedules.
The findings of this report should not be construed as an endorsement or ratification of any of the Employer’s
contribution practices. The findings are based solely on those documents that the Employer provided to us. We
have not been retained to provide, and do not provide, any interpretation or advice concerning any terms of the
collective bargaining agreement between the Employer and the Union or the terms of the Funds’ respective
Agreement and Declarations of Trust. All questions concerning the Employer’s contribution practices, or any
contributions or benefits-related issue, should be directed to the Union or the Fund office. No failure to note an
exception to any of the employer’s contribution practices should be construed as a ratification of such practice
or waiver of the Union or the Funds’ ability to challenge such practice in the future.
This report is intended solely for the information and use of the Trustees and Administrator of the Pension and
Welfare Funds of Construction and General Laborers’ District Council of Chicago and Vicinity, and is not
intended to be and should not be used by anyone other than these specified parties.

Westchester, Illinois
September 29, 2021

4 Westbrook Corporate Center | Suite 700 | Westchester, IL 60154 | 312-368-0500 | 312-368-0746 Fax | www.legacycpas.com

2

LEGACY PROFESSIONALS, LLP
COMPLIANCE AUDIT INFORMATION SHEET

EMPLOYER NAME

Divine Cement, Inc.

EMPLOYER #

ADDRESS

811 Pearson Drive

PHONE #

CITY/STATE/ZIP

Joliet, IL 60435

FEIN #

DATE OF CONTACT

January 15, 2018

AUDIT PERIOD

March 1, 2016 to December 31, 2017

CONTACT'S NAME

Lawrence Green

TITLE

Owner

PERSON FUND IS TO CONTACT

SAME AS ABOVE

TITLE

SAME AS ABOVE

ENTITY TYPE

CORPORATION

FIELD REPRESENTATIVE

Jim Fosco

MAIN BUSINESS ACTIVITY

Construction: Construction

AUDIT DATE

January 31, 2018

AVERAGE NUMBER OF EMPLOYEES:

11

AVERAGE NUMBER OF CHICAGO LABORERS:

6

AVERAGE ANNUAL GROSS REVENUE PER YEAR:

$

OWNERSHIP-PRINCIPALS
Lawrence Green

35543

TITLE

%

President

51%

Patrice Green

ADDRESS

49%

BANKING FACILITIES USED AND ACCOUNT NUMBER:

DOES EMPLOYER HAVE INTEREST IN OTHER OPERATIONS ?

YES

NO

IF YES, LIST NAME OF SAME

3

IS EMPLOYER A MEMBER OF ANY TRADE ORGANIZATION/ASSOCIATION?
YES

NO

IF YES, LIST NAME OF SAME

AUDIT SITE (IF DIFFERENT FROM EMPLOYER'S ADDRESS):

New Company Office
2551 Theodore Street
Crest Hill, IL 60403

ALL REQUIRED ACCOUNTING RECORDS WERE AVAILABLE WITH THE EXCEPTION OF:
Timecards were not maintained during the audit period.

BRIEFLY DESCRIBE THE NATURE OF THE DELINQUENCY, IF ANY:

Large cash withdrawals were found in the bank statements.

We included all of these in the report. All payments to "Jorge Castillo" that were found in the cancelled checks were also included
as no documentation was provided from the employer. Jonathan Hernandez and Jorge Nava were listed as Laborers with payroll. Per
the contact, they were with Local 587, but he failed to report them, so all of their hours were included. After discussing with the fund
any time any Laborer worked in a week, we assessed a full 40 hours, or actual hours worked if the payroll had stated more than
40 were worked, whichever was higher. In the beginning of the audit period, the contact stated he did not have weekly payroll,
only Quarter to Date. Due to this, we added in the February hours that were reported to the fund (no hours were reported in January),
since we used the quarter to date payroll for "3/30/16," even though this was outside of our audit period. For two individuals, check
date "6/30/16" had listed 47 hours, we assessed at 80 hours as this was a Quarter to Date check. For two individuals, check date
"11/24/17" listed over 40 hours regular and some overtime. We will be assessing these check dates as 40 hours regular, 20 OT, and
any remainder as DT.

DID YOUR EXAMINATION UNCOVER ANYTHING SPECIAL OR UNUSUAL WHICH SHOULD BE BROUGHT TO
THE ATTENTION OF THE FUND COUNSEL OR OTHER INTERESTED PERSONS?
YES

IF YES, EXPLAIN:

NO

As mentioned in the findings, large cash withdrawals were found in the bank statements.

To further expand on this, over $100,000 in cash withdrawals were found in under a two year audit period. In some instances,
multiple withdrawals would occur in a single day.
Revision 9/29/21: Per the Funds, the audit was revised to include actual hours worked and not to assume hours. Findings related to withdrawals
or other cash disbursements have also been removed

AUDITOR:

Maxy Green

4

Laborers' District Council
Reconciliation of Differences Per Year
5-312014

Fiscal Year Ending
Fringe Hours Not Reported
Dues Hours Not Reported
Dues Wages Not Reported

5-312015
-

-

-

-

5-312016

5-312017

5-312018

5-312019

Total
Due

28.00
28.00
1,215.20

335.00
335.00
13,929.30

83.50
83.50
3,883.10

-

446.50
446.50
19,027.60

847.53
375.75
1,028.72
41.75
5.85
14.20
6.68
145.62
2,466.10 $

-

4,470.27
1,911.50
5,204.83
223.25
31.26
75.91
35.72
713.55
$ 12,666.29

Dollar Amount Due
Welfare (Active)
Welfare (Retiree)
Pension
Training
LECET
LDCLMCC
WGC
Working Dues
Total

$

-

$

$

279.44
112.00
300.16
14.00
1.96
4.76
2.24
45.57
760.13 $

3,343.30
1,423.75
3,875.95
167.50
23.45
56.95
26.80
522.36
9,440.06 $

Plus previous late charges assessed by Laborers' Pension and Welfare Funds
Plus previous underpayments incurred to Laborers' Pension and Welfare Funds
Plus previous underpayments incurred to Laborers' District Council Funds
Audit Fee
Total Amount Due

Employer Name:

Divine Cement, Inc.

Person Contacted:

Lawrence Green

Employer #:

35543

Date of Contact:

January 15, 2018

Date of Audit:

January 31, 2018

Telephone:

[phone]

Audit Period :

March 1, 2016 to December 31, 2017

Auditor:

Maxy Green

$ 54,217.64
$
$ 1,331.91
$ 1,996.44
$ 70,212.28

5

Laborers' District Council
Schedule of Deficiencies
Employer Name:
Employer Number:
Agreement Type:

Divine Cement, Inc.
35543
WGC

Audit Period:
Date of Audit:
Field Auditor:

March 1, 2016 to December 31, 2017
January 31, 2018
Maxy Green

2016

SSN

Name

Jun

Jul

Aug

Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
BENAVIDES, ALBERTO Dues Hours
Dues Wages
Fringe Hours
HERNANDEZ, JONATHAN Dues Hours
Dues Wages
Fringe Hours
IBARRA, DAGOBERTO Dues Hours
Dues Wages
Fringe Hours
NAVA, JORGE
Dues Hours
Dues Wages
Fringe Hours
PEREZ, EMILIO
Dues Hours
Dues Wages
Fringe Hours
PEREZ, LINO
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
SANTIAGO, ADAN Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Total Fringe Hours
Total Dues Hours
Total Wages

Welfare (Active)
Welfare (Retiree)
Pension
Training
LECET
LDCLMCC
WGC
Working Dues

$9.98
$4.25
$11.57
$0.50
$0.07
$0.17
$0.08
3.75%
SHEET TOTAL

24.00
24.00
964.80

Sep

2017

Oct

Nov

Dec

Jan

Feb

Total

Mar

Apr

May

37.00
37.00
1,507.50
24.00
24.00
964.80
5.50
5.50
221.10

24.00
24.00
964.80
35.00
35.00
1,407.00
35.00
35.00
1,407.00

48.00
48.00
2,130.60
56.00
56.00
2,452.20

5.50
5.50
221.10
5.50
5.50
221.10

15.00
15.00
623.10
15.00
15.00
623.10

5.50
5.50
221.10

-

-

118.00
118.00
4,743.60

165.00
165.00
7,055.10

-

-

22.00
22.00
884.40

-

-

-

-

-

-

1,177.64
501.50
1,365.26
59.00
8.26
20.06
9.44
177.89
3,319.05

1,646.70
701.25
1,909.05
82.50
11.55
28.05
13.20
264.57
4,656.87

-

-

219.56
93.50
254.54
11.00
1.54
3.74
1.76
33.17
618.81

-

-

-

-

61.00
61.00
2,472.30
24.00
24.00
964.80
5.50
5.50
221.10
24.00
24.00
964.80
103.50
103.50
4,381.80
111.50
111.50
4,703.40
5.50
5.50
221.10
-

30.00
335.00
30.00
335.00
1,246.20 13,929.30
299.40
127.50
347.10
15.00
2.10
5.10
2.40
46.73
845.33

3,343.30
1,423.75
3,875.95
167.50
23.45
56.95
26.80
522.36
9,440.06

7

Laborers' District Council
Schedule of Deficiencies
Employer Name:
Employer Number:
Agreement Type:

Divine Cement, Inc.
35543
WGC

Audit Period:
Date of Audit:
Field Auditor:

March 1, 2016 to December 31, 2017
January 31, 2018
Maxy Green

2017

SSN

Name

AGUILAR, ALVARO

MEDINA, JOSE

PEREZ, HERBERTO

RIOS, FEDERICO

Jun

Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Total Fringe Hours
Total Dues Hours
Total Wages

Welfare (Active)
Welfare (Retiree)
Pension
Training
LECET
LDCLMCC
WGC
Working Dues

$10.15
$4.50
$12.32
$0.50
$0.07
$0.17
$0.08
3.75%
SHEET TOTAL

Jul

Aug

2018

Sep

Oct

Nov

Dec

Jan

Feb

Total

Mar

Apr

May

17.00
17.00
721.00

17.00
17.00
721.00
66.50
66.50
2,966.40
103.00
92.70
-

66.50
66.50
2,966.40

103.00

92.70

-

195.70

-

-

-

-

83.50
83.50
3,687.40

-

-

-

-

-

83.50
83.50
3,883.10

-

7.34
7.34

-

-

-

-

847.53
375.75
1,028.72
41.75
5.85
14.20
6.68
138.28
2,458.76

-

-

-

-

-

847.53
375.75
1,028.72
41.75
5.85
14.20
6.68
145.62
2,466.10

8

LABORERS' PENSION & WELFARE FUNDS

7/29/22

SUMMARY OF AMOUNTS OWED
Audit Period
EMPLOYER

PERIOD
6-1-10 to 5-31-11
6-1-11 to 5-31-12
6-1-12 to 5-31-13
6-1-13 to 5-31-14
6-1-14 to 5-31-15
6-1-15 to 5-31-16
6-1-16 to 5-31-17
6-1-17 to 5-31-18
6-1-18 to 5-31-19

SUBTOTAL

March 1, 2016 to December 31, 2017
Divine Cement, Inc.

FRINGE
HOURS
28.00
335.00
83.50

DUES
HOURS
28.00
335.00
83.50

446.50

446.50

CODE

WELFARE
279.44
3,343.30
847.53
4,470.27

RATE
10.63
12.18
12.78
13.38
9.98
9.98
9.98
10.15
10.15

RETIREE
WELFARE
112.00
1,423.75
375.75
1,911.50

RATE
3.80
4.00
4.25
4.50
4.75

PENSION
300.16
3,875.95
1,028.72
5,204.83

10% LIQUIDATED DAMAGES
20% LIQUIDATED DAMAGES

894.05

382.30

1,040.97

AUDIT COSTS

678.79

658.83

658.82

ATTORNEY FEES

-

-

RATE
8.57
8.82
9.02
9.52
10.12
10.72
11.57
12.32
12.57

TRAINING
FUND
14.00
167.50
41.75
223.25

35543

RATE
0.45
0.45
0.50
0.50
0.50
0.50
0.50
0.50
0.72

DUES
45.57
522.36
145.62

713.55

LDCLMCC
4.76
56.95
14.20
75.91

RATE
0.12
0.12
0.12
0.12
0.12
0.17
0.17
0.17
0.17

LECET
1.96
23.45
5.85
31.26

RATE
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07
0.07

WGC
2.24
26.80
6.68

71.36

7.59

3.13

3.57

53.89

22.19

25.36

8,464.40

137.39

56.58

64.65

25,574.75

35.72

44.65

-

RATE
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08
0.08

TOTAL
760.13
9,440.06
2,466.10
12,666.29
85.65
2,361.97
1,996.44
-

ACCUM. LIQUIDATED DAMAGES
ACCUM. INTEREST

3,171.11

1,352.43

3,680.92

158.50

TOTAL DUE

9,214.22

4,305.06

10,585.54

426.40

784.91

Exhibit A-8

NO SSN REPORT

Divine Cement, Inc.
527 Vera Ct.
Joliet, IL 60436
Employer Number:35543
January 1, 2018 through December 31, 2019

Exhibit A-9

1

To the Administrator of
Pension and Welfare Funds of Construction and General
Laborers’ District Council of Chicago and Vicinity
Re: Divine Cement, Inc.
Reporting Period: January 1, 2018 through December 31, 2019
We were engaged by the Board(s) of Trustees of the Pension and Welfare Funds of Construction and General
Laborers’ District Council of Chicago and Vicinity, (the Funds) to assist you in determining whether
contributions to the Funds were made in accordance with the Collective Bargaining and Trust Agreements
during the above referenced reporting period.
The management of Divine Cement, Inc. is responsible for making contributions in accordance with the
requirements of the Collective Bargaining and Trust Agreements.
This engagement was performed in accordance with Statements on Standards for Consulting Services issued by
the American Institute of Certified Public Accountants. We were not engaged to, and did not, conduct an audit,
the objective of which would be the expression of an opinion. Accordingly, we do not express such an opinion.
Had we performed additional procedures, other matters might have come to our attention that would have been
reported to you.
Our findings are included in the attached schedules.
The findings of this report should not be construed as an endorsement or ratification of any of the Employer’s
contribution practices. The findings are based solely on those documents that the Employer provided to us. We
have not been retained to provide, and do not provide, any interpretation or advice concerning any terms of the
collective bargaining agreement between the Employer and the Union or the terms of the Funds’ respective
Agreement and Declarations of Trust. All questions concerning the Employer’s contribution practices, or any
contributions or benefits-related issue, should be directed to the Union or the Fund office. No failure to note an
exception to any of the employer’s contribution practices should be construed as a ratification of such practice
or waiver of the Union or the Funds’ ability to challenge such practice in the future.
This report is intended solely for the information and use of the Trustees and Administrator of the Pension and
Welfare Funds of Construction and General Laborers’ District Council of Chicago and Vicinity, and is not
intended to be and should not be used by anyone other than these specified parties.

Westchester, Illinois
December 29, 2021

4 Westbrook Corporate Center | Suite 700 | Westchester, IL 60154 | 312-368-0500 | 312-368-0746 Fax | www.legacycpas.com

2

LEGACY PROFESSIONALS, LLP
COMPLIANCE AUDIT INFORMATION SHEET

EMPLOYER NAME

Divine Cement, Inc.

EMPLOYER #

35543

ADDRESS

527 Vera Ct.

PHONE #

[phone]

CITY/STATE/ZIP

Joliet, IL 60436

FEIN #

DATE OF CONTACT

February 28, 2020

AUDIT PERIOD

January 1, 2018 through December 31, 2019

CONTACT'S NAME

Lawrence Green

TITLE

President

ENTITY TYPE

CORPORATION

FIELD REPRESENTATIVE Jim Fosco

MAIN BUSINESS ACTIVITY

Construction

AUDIT DATE

SOURCE TAX DOCUMENT:

ENTIRE AUDIT PERIOD

May 13, 2020

TOTAL PAYROLL WAGES:

$

1,140,870.96

TOTAL LABORER WAGES: $

566,516.71

TOTAL UNION WAGES:

$

1,017,867.24

TOTAL CEM. MAS. WAGES: $

451,350.53

TOTAL NON-UNION WAGES:

$

123,003.72

AVERAGE # CHI. LABORERS:

3

AVERAGE # OF EMPLOYEES:

5

AVERAGE GROSS SALES:

$

OWNERSHIP-PRINCIPALS

3,013,436.00

TITLE

%

Lawrence Green

President

51%

Patrice Green

Secretary

49%

ADDRESS

BANKING FACILITIES USED AND ACCOUNT NUMBER:

DOES EMPLOYER HAVE INTEREST IN OTHER OPERATIONS ?

YES

NO

IF YES, LIST NAME OF SAME

3

DOES THE EMPLOYER HAVE A FRINGE BENEFIT BOND FOR THE CHICAGO LABORERS TRUST FUNDS?
YES

IF YES, AND UNABLE TO PROVIDE WITH REPORT EXPLAIN WHY:

AUDIT SITE (IF DIFFERENT FROM EMPLOYER'S ADDRESS):

Same as above

ALL REQUIRED ACCOUNTING RECORDS WERE AVAILABLE WITH THE EXCEPTION OF:

BRIEFLY DESCRIBE THE NATURE OF THE DELINQUENCY, IF ANY:

NO

Not Provided

N/A

Clerical errors.

DID YOUR EXAMINATION UNCOVER ANYTHING SPECIAL OR UNUSUAL WHICH SHOULD BE BROUGHT TO
THE ATTENTION OF THE FUND COUNSEL OR OTHER INTERESTED PERSONS?
YES

IF YES, EXPLAIN:

NO

As discussed with the Funds, findings specific to the I-55 Interchange & the 233 N. Broadway have

already been paid and are therefore not included in this audit.

AUDITOR:

Dominic Muzzarelli

4

Laborers' District Council
Reconciliation of Differences Per Year
5-312017

Fiscal Year Ending
Fringe Hours Not Reported
Dues Hours Not Reported
Dues Wages Not Reported

5-312018
-

58.50
34.00
1,442.00

-

593.78
263.25
720.72
29.25
2.38
5.78
2.72
54.08
1,671.96 $

5-312019

5-312020

222.00
222.00
10,006.10

632.00
28,308.70

5-312021

5-312022

Total
Due

-

-

280.50
888.00
39,756.80

-

-

$

2,847.08
1,317.75
3,511.26
189.09
62.16
150.96
71.04
1,490.89
9,640.23

$
$
$
$
$

70,994.90
3,304.82
3,448.60
87,388.55

Dollar Amount Due
Welfare (Active)
Welfare (Retiree)
Pension
Training
LECET
LDCLMCC
WGC
Working Dues
Total

$

$

2,253.30
1,054.50
2,790.54
159.84
15.54
37.74
17.76
375.23
6,704.45 $

44.24
107.44
50.56
1,061.58
1,263.82 $

Plus previous late charges assessed by Laborers' Pension and Welfare Funds
Plus previous underpayments incurred to Laborers' Pension and Welfare Funds
Plus previous underpayments incurred to Laborers' District Council Funds
Audit Fee
Total Amount Due

Employer Name:

Divine Cement, Inc.

Person Contacted:

Lawrence Green

Employer #:

35543

Date of Contact:

February 28, 2020

Date of Audit:

May 13, 2020

Telephone:

[phone]

Audit Period :

January 1, 2018 through December 31, 2019

Auditor:

Dominic Muzzarelli

$

5

Laborers' District Council
Schedule of Deficiencies
Employer Name:
Employer Number:
Agreement Type:

Divine Cement, Inc.
35543
WGC

Audit Period:
Date of Audit:
Field Auditor:

January 1, 2018 through December 31, 2019
May 13, 2020
Dominic Muzzarelli

2017

SSN

Name

Jun

Jul

Aug

2018

Sep

Oct

Nov

Dec

Jan

Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
RIVERA. LUIS
Dues Wages
Fringe Hours
Dues Hours
SALGADO, JOSE
Dues Wages
Fringe Hours
TORRES JR., EFRAIN Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages

Welfare (Active)
Welfare (Retiree)
Pension
Training
LECET
LDCLMCC
WGC
Working Dues

$10.15
$4.50
$12.32
$0.50
$0.07
$0.17
$0.08
3.75%
SHEET TOTAL

Mar

Total

Apr

May

24.50
-

GREEN, MICHAEL

Total Fringe Hours
Total Dues Hours
Total Wages

Feb

8.00
8.00
329.60

8.00
8.00
329.60
8.00
8.00
329.60
10.00
10.00
453.20

24.50
8.00
8.00
329.60
8.00
8.00
329.60
18.00
18.00
782.80
-

-

-

-

-

-

-

-

-

24.50
-

8.00
8.00
329.60

26.00
26.00
1,112.40

-

58.50
34.00
1,442.00

-

-

-

-

-

-

-

-

248.68
110.25
301.84
12.25
673.02

81.20
36.00
98.56
4.00
0.56
1.36
0.64
12.36
234.68

263.90
117.00
320.32
13.00
1.82
4.42
2.08
41.72
764.26

-

593.78
263.25
720.72
29.25
2.38
5.78
2.72
54.08
1,671.96

6

Laborers' District Council
Schedule of Deficiencies
Employer Name:
Employer Number:
Agreement Type:

Divine Cement, Inc.
35543
WGC

Audit Period:
Date of Audit:
Field Auditor:

January 1, 2018 through December 31, 2019
May 13, 2020
Dominic Muzzarelli

2018

SSN

Name

Jun

Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
RECENDEZ, ALFREDO Dues Hours
Dues Wages
Fringe Hours
REYNOSO, ALEJANDRO Dues Hours
Dues Wages
Fringe Hours
Dues Hours
RIVERA, LUIS
Dues Wages
Fringe Hours
Dues Hours
SALGADO, JOSE
Dues Wages
Fringe Hours
TORRES JR., EFRAIN Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
PEREZ, EMILIO

Total Fringe Hours
Total Dues Hours
Total Wages

Welfare (Active)
Welfare (Retiree)
Pension
Training
LECET
LDCLMCC
WGC
Working Dues

$10.15
$4.75
$12.57
$0.72
$0.07
$0.17
$0.08
3.75%
SHEET TOTAL

Jul

Aug

2019

Sep

Oct

Nov

Dec

Jan

Feb

Total

Mar

Apr

May

23.50
23.50
1,085.10
19.00
19.00
769.34
44.50
44.50
2,009.46
34.50
34.50
1,556.68
19.00
19.00
858.20
81.50
81.50
3,727.32

23.50
23.50
1,085.10
19.00
19.00
769.34
44.50
44.50
2,009.46
34.50
34.50
1,556.68
19.00
19.00
858.20
81.50
81.50
3,727.32
-

222.00
222.00
10,006.10

-

-

-

-

-

-

-

-

-

-

-

222.00
222.00
10,006.10

2,253.30
1,054.50
2,790.54
159.84
15.54
37.74
17.76
375.23
6,704.45

-

-

-

-

-

-

-

-

-

-

-

2,253.30
1,054.50
2,790.54
159.84
15.54
37.74
17.76
375.23
6,704.45

7

Laborers' District Council
Schedule of Deficiencies
Employer Name:
Employer Number:
Agreement Type:

Divine Cement, Inc.
35543
WGC

Audit Period:
Date of Audit:
Field Auditor:

January 1, 2018 through December 31, 2019
May 13, 2020
Dominic Muzzarelli

2019

SSN

Name

Jun

Jul

Aug

Fringe Hours
BAUTISTA, ARTURO Dues Hours
Dues Wages
Fringe Hours
DELATORRE, JOSE Dues Hours
Dues Wages
Fringe Hours
Dues Hours
DIAZ, MACARIO
Dues Wages
Fringe Hours
RODRIGUEZ, FELIPE Dues Hours
Dues Wages
Fringe Hours
VARGAS, SABINO Dues Hours
Dues Wages
Fringe Hours
VENEGAS, GONZALO Dues Hours
Dues Wages
Fringe Hours
VENEGAS, SAMUEL Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Fringe Hours
Dues Hours
Dues Wages
Total Fringe Hours
Total Dues Hours
Total Wages

Welfare (Active)
Welfare (Retiree)
Pension
Training
LECET
LDCLMCC
WGC
Working Dues

$10.15
$4.84
$13.61
$0.90
$0.07
$0.17
$0.08
3.75%
SHEET TOTAL

Sep

2020

Oct

Nov

Dec

Jan

Feb

Total

Mar

Apr

May

25.00
1,114.86
106.00
4,699.90
109.00
4,962.22
107.00
4,831.06
107.00
4,765.48
105.50
4,732.69
72.50
3,202.49

25.00
1,114.86
106.00
4,699.90
109.00
4,962.22
107.00
4,831.06
107.00
4,765.48
105.50
4,732.69
72.50
3,202.49
-

-

-

-

632.00
28,308.70

-

-

-

-

-

-

-

-

632.00
28,308.70

-

-

-

44.24
107.44
50.56
1,061.58
1,263.82

-

-

-

-

-

-

-

-

44.24
107.44
50.56
1,061.58
1,263.82

8

LABORERS' PENSION & WELFARE FUNDS
AUDIT

1-1-2018-12-31-2019

EMPLOYER

Divine Cement Inc.

7/29/22

CODE

35543

FOLLOWING ARE THE FIGURES OWED BY THE ABOVE MENTIONED CONTRACTOR AS A RESULT OF THE AUDIT.

HOURS

WELFARE

RATE

RETIREE
WELFARE

RATE

PENSION

RATE

TRAINING
FUND

RATE

DUES

LDCLMCC

RATE

WGC

RATE

LECET

RATE

TOTAL

ADDITIONAL
HOURS
6-1-17-5-31-18
6-1-18-5-31-19

58.50
222.00

MEN NOT
REPORTED

SUBTOTAL
10% LIQUIDATED DAMAGES
20% LIQUIDATED DAMAGES
AUDIT COSTS
ATTORNEY FEES

280.50

593.78
2,253.30
-

10.15
10.15

263.25
1,054.50
-

4.50
4.75

720.72
2,790.54
-

12.32
12.57

29.25
159.84
-

0.50
0.72

54.08
375.23

42.93

569.42

263.55

702.25

1,149.76

1,149.42

1,149.42

-

-

5.78
37.74
4.35

0.17
0.17

2.72
17.76
2.05

0.08
0.08

2.38
15.54
-

0.07
0.07

1.79

37.82

1,671.96
6,704.45
51.12
1,573.04
3,448.60

-

-

ACCUM. LIQUIDATED DAMAGES

-

ACCUM. INTEREST

1,395.19

645.26

1,720.18

92.23

TOTAL DUE

3,114.37

2,058.23

3,571.85

130.05

42.93

51.81

24.38

21.33

3,950.38

56.16

26.43

23.12

9,023.14

Exhibit A-10

LABORERS' PENSION & WELFARE FUNDS

EMPLOYER

7/29/22

DIVINE CEMENT INC

HOURS

CODE

WELFARE

RATE

RETIREE
WELFARE

RATE

PENSION

RATE

TRAINING
FUND

35543

RATE

DUES

LDCLMCC

RATE

WGC

RATE

LECET

RATE

TOTAL

ADDITIONAL
HOURS
MARCH-2022
APRIL-2022
MAY-2022
JUNE-2022

211.00
1,740.00
1,641.50
270.00

SUBTOTAL

3,862.50

10% LIQUIDATED DAMAGES
20% LIQUIDATED DAMAGES

2,384.30
19,662.00
18,548.95
3,186.00
43,781.25

8,756.25

11.30
11.30
11.30
11.80

1,107.75
9,135.00
8,617.88
1,417.50
20,278.13

4,055.63

5.25
5.25
5.25
5.25

3,103.81
25,595.40
24,146.47
4,106.70
56,952.38

11,390.48

14.71
14.71
14.71
15.21

189.90
1,566.00
1,477.35
243.00
3,476.25

0.90
0.90
0.90
0.90

6,890.82

35.87
295.80
279.06
45.90
656.63

689.08

65.66

366.93
3,185.67
2,870.20
468.02

0.17
0.17
0.17
0.17

16.88
139.20
131.32
21.60
309.00
30.90

0.08
0.08
0.08
0.08

14.77
121.80
114.91
18.90
270.38

0.07
0.07
0.07
0.07

27.04

695.25

7,220.21
59,700.87
56,186.14
9,507.62
132,614.84
812.68
24,897.61

AUDIT COSTS

-

-

-

-

ATTORNEY FEES

-

-

-

-

ACCUM. LIQUIDATED DAMAGES
ACCUM. INTEREST
TOTAL DUE

28,177.88

13,755.82

37,919.92

4,592.02

827.55

384.28

1,077.28

65.91

81,542.93

38,473.86

107,340.06

4,237.41

12,171.92

84,445.64
12.45

5.93

5.13

2,378.53

734.74

345.83

302.55

245,149.30

Exhibit A-11

LABORERS' PENSION & WELFARE FUNDS

Printed Date 7/29/2022

LABORERS' PENSION & WELFARE FUNDS
CONTRACTOR LIQUIDATED DAMAGES HISTORY
Contractor Number
Contractor Name
Address

035543
DIVINE CEMENT, INC
ATTN: LAWRENCE GREEN
527 VERA CT
JOLIET IL, 604361895

[phone]
Active
$ 79,853.62

Phone
Status
Outstanding Balance

TOTAL LD
Invoice #

55683
55682
55681
55173
54994
54460
54237
54042
53878
53689
53576
53298
53035
53034
52804
52536
52535
52534
51643
51642
52336
51394
51082
51081
50603
50602
49684
49683
49185
49004
48727

Report Month

02/2022
01/2022
12/2021
11/2021
10/2021
08/2021
07/2021
06/2021
05/2021
04/2021
03/2021
12/2020
10/2020
09/2020
08/2020
06/2020
05/2020
04/2020
11/2019
10/2019
09/2019
08/2019
07/2019
06/2019
05/2019
04/2019
12/2018
11/2018
10/2018
09/2018
08/2018

Received Date

05/05/2022
05/05/2022
05/05/2022
02/08/2022
01/11/2022
10/20/2021
09/21/2021
08/20/2021
07/22/2021
06/18/2021
05/18/2021
02/22/2021
12/14/2020
12/14/2020
10/20/2020
08/24/2020
08/24/2020
08/24/2020
01/24/2020
01/24/2020
07/07/2020
11/29/2019
10/01/2019
10/01/2019
07/24/2019
07/24/2019
03/01/2019
03/01/2019
01/17/2019
12/27/2018
10/29/2018

Trans #

1680030
1680029
1680027
1673287
1671202
1663995
1661387
1659086
1656796
1653959
1651704
1644920
1639243
1639242
1634448
1629632
1629631
1629629
1611827
1611826
1625356
1607486
1602084
1602083
1595900
1595899
1583712
1583692
1580047
1577978
1572908

LD %

10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%

LD $

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

609.57
50.02
4,227.91
5,962.85
7,350.80
9,426.46
6,209.79
3,846.54
4,438.89
3,109.81
769.87
197.01
1,782.23
1,139.66
212.17
865.36
1,337.05
1,092.52
1,096.80
2,034.89
2,584.00
2,789.93
1,287.00
2,122.12
1,123.53
828.22
936.74
3,713.94
3,590.33
2,887.09
3,296.40

WELFARE LD
Adjustment

Payment

Write Off

Welfare LD

Welfare
Payment

Welfare Write Ret. Welfare LD
Off

-

$
$
$
$
$
$
$
$
$
$
$
$
$ (660.66) $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$ (405.22) $

-

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

-

$
$
$
$
$
$
$
$
$
$
$
$
$ (660.66) $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$ (405.22) $

-

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

-

$ 80,919.50 $

-

$ (1,065.88) $

-

$ 29,243.76 $

-

$ (1,065.88) $

-

$ 13,755.82 $

-

$ 28,177.88

102.38
8.40
710.06
1,001.44
1,234.54
1,583.14
1,042.91
646.01
768.86
538.65
133.35
34.12
308.70
197.40
36.75
149.89
226.27
184.89
185.61
344.37
437.29
472.14
217.80
359.13
194.28
143.21
161.98
642.20
620.83
499.22
570.00

Ret. Welfare
Adjustment

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$ 79,853.62

220.35
18.08
1,528.32
2,155.48
2,657.20
3,407.52
2,244.74
1,390.46
1,588.98
1,113.21
275.59
70.53
637.98
407.96
75.95
309.77
474.51
387.73
389.25
722.17
917.05
990.13
456.75
753.13
415.14
306.02
346.12
1,372.28
1,326.60
1,066.76
1,218.00

RETIREE WELFARE LD
Welfare
Adjustment

$ 13,755.82

PENSION LD
Ret. Welfare
Payment

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

-

Ret. Welfare
Write Off

Pension LD

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

-

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

-

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$

-

$

-

$ 37,919.92 $

-

$

286.84
23.54
1,989.53
2,805.93
3,459.06
4,435.80
2,922.14
1,810.07
2,081.05
1,457.95
360.93
92.36
835.55
534.30
99.47
405.70
636.27
519.90
521.94
968.35
1,229.66
1,327.66
612.45
1,009.86
514.11
378.99
428.64
1,699.46
1,642.90
1,321.11
1,508.40

Pension
Adjustment

Pension
Payment

-

-

Pension Write
Off

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

-

$

-

$ 37,919.92

Exhibit A-12a
035543 - DIVINE CEMENT, INC

Page 1 of 1

DIVINE CEMENT INC.
527 VERA CT
JOLIET IL 60436

July 28, 2022
Contractor # 035543

4,592.02
Dear Contractor:
According to our records, your following report(s) were submitted late. As a result, you owe the Work Dues and Ancillary
Funds an amount of $4,592.02 late fee.
Expected
Shortage
Penalty

Expected
Late Fee

402.02

$0.00

$40.20

$0.00

$40.20

32.89

$0.00

$3.28

$0.00

$3.28

$ 3,118.71

$ 3,118.70

$0.00

$311.87

$0.00

$311.87

1,907.50

$ 4,195.55

$ 4,195.53

$0.00

$419.55

$0.00

$419.55

$116,534.86

2,351.50

$ 5,122.54

$ 5,122.54

$0.00

$512.25

$0.00

$512.25

10/25/2021

$176,823.84

3,389.50

$ 7,715.54

$ 7,715.53

$0.00

$771.55

$0.00

$771.55

08/2021

10/18/2021

$157,752.42

3,015.50

$ 6,880.69

$ 6,880.68

$0.00

$688.06

$0.00

$688.06

07/2021

09/20/2021

$102,603.48

1,986.50

$ 4,483.32

$ 4,483.31

$0.00

$448.33

$0.00

$448.33

07/2021

08/30/2021

$59,640.08

1,230.50

$ 2,630.28

$ 2,630.26

$0.00

$263.02

$0.00

$263.02

06/2021

08/30/2021

$59,640.08

1,230.50

$ 2,630.28

$0.00

$263.02

$0.00

$263.02

05/2021

07/22/2021

$68,253.90

1,464.50

$ 3,028.20

$ 3,028.16

$0.00

$302.82

$0.00

$302.82

04/2021

06/18/2021

$46,353.60

1,026.00

$ 2,066.60

$ 2,066.58

$0.00

$206.66

$0.00

$206.66

03/2021

05/17/2021

$11,410.80

254.00

$

509.20

$

509.19

$0.00

$50.92

$0.00

$50.92

12/2020

02/22/2021

$2,908.20

65.00

$

129.86

$

129.86

$0.00

$12.98

$0.00

$12.98

11/2020

01/28/2021

$22,988.10

478.50

$ 1,015.19

$ 1,015.17

$0.00

$101.51

$0.00

$101.51

10/2020

12/21/2020

$27,128.40

588.00

$ 1,205.47

$ 1,205.48

$0.00

$120.54

$0.00

$120.54

09/2020

12/21/2020

$16,916.40

376.00

$

$

$0.00

$75.46

$0.00

$75.46

Total
Hours

Expected
Amount

$9,056.48

195.00

$

402.01

$

05/11/2022

$740.40

16.00

$

32.89

$

12/2021

05/11/2022

$71,624.11

1,352.50

11/2021

02/07/2022

$95,603.59

10/2021

01/18/2022

09/2021

Report
Month

Receipt
Date

02/2022

05/11/2022

01/2022

Total Gross
Wages

754.69

Remitted
Amount

754.69

Applied
Penalty

Total Unpaid Penalties

Unpaid
Penalty

$4,592.02

Exhibit A-12b
July 28, 2022

1:22 pm

Page 1 of 2

DIVINE CEMENT INC.
527 VERA CT
JOLIET IL 60436

July 28, 2022
Contractor # 035543

* Under Article VI, Paragraph 2, the Working Dues Report is due no later than the 10th of the month following the
month for which such deductions were made.

If you fail to remit the amount due, legal action may be initiated to collect this amount, and you will be liable for all attorney
fees and court costs incurred to enforce your obligations.
Please send all your remittances to this address:
ATTN: Work Dues Department
LABORERS' DISTRICT COUNCIL
999 McClintock Drive, Suite 300
Burr Ridge, IL 60527

If you have any questions, please contact us at [phone] (phone), [phone] (fax) or by e-mail at
[e-mail].
Sincerely,

Work Dues Department
Chicago Laborers' District Council

July 28, 2022

1:22 pm

Page 2 of 2