Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
990 • Fiscal year 2014 • EIN 23-1638874
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 32.9% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Assets
Up$601,060
Up $188,349 (+46%) from 2013
Net Assets
Up$551,415
Up $172,168 (+45%) from 2013
Liabilities
Up$49,645
Up $16,181 (+48%) from 2013
Revenue
Up$499,191
Up $114,175 (+30%) from 2013
Expenses
Down$388,422
Down $163,787 (-30%) from 2013
Net Income
Up$110,769
Up $277,962 (+166%) from 2013
The exempt purpose of cement masons' joint apprenticeship training fund of phila & vicinity is to train apprentices's with on the job experience, backed by classroom instruction, in the field of cementation.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $379,247 | $551,415 | ▲ $172,168 |
| Land, Buildings, and Equipment, Net | $332,077 | $310,103 | ▼ $21,974 |
| Savings and Temporary Cash Investments | $47,143 | $166,911 | ▲ $119,768 |
| Accounts Receivable | - | $86,120 | - |
| Cash and Non-Interest-Bearing Accounts | $33,491 | $26,531 | ▼ $6,960 |
| Prepaid Expenses and Deferred Charges | - | $4,594 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $412,711 | $601,060 | ▲ $188,349 |
| Other Assets Total | $0 | $6,801 | ▲ $6,801 |
| Liabilities | |||
| Other Liabilities | $33,464 | $26,568 | ▼ $6,896 |
| Accounts Payable and Accrued Expenses | - | $23,077 | - |
| Total Liabilities | $33,464 | $49,645 | ▲ $16,181 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $379,247 | $551,415 | ▲ $172,168 |
| Total Liabilities and Net Assets / Fund Balance | $412,711 | $601,060 | ▲ $188,349 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $4,535 | $324,351 | $328,886 |
| Buildings | $169,916 | $82,551 | $252,467 |
| Land | $105,326 | - | $105,326 |
| Equipment | $30,326 | $14,054 | $44,380 |
| Name | Title |
|---|---|
| Francis a Pietrini | Contractor Trustee |
| Jim Davis | Contractor Trustee |
| Steve Lakin | Contractor Trustee |
| Mark Wildsmith | Union Trustee |
| William Ousey | Union Trustee |
| Joseph Diehl | Union Trustee/fund Coordin |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $259,766 |
| Other Expenses | $128,656 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $157,874 |
| Occupancy | - | - | - | $45,702 |
| Other Employee Benefits | - | - | - | $38,164 |
| Pension Plan Contributions | - | - | - | $37,558 |
| Office Expenses | - | - | - | $23,593 |
| Depreciation Depletion | - | - | - | $21,974 |
| Fees for Services Accounting | - | - | - | $16,554 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $14,343 |
| Travel | - | - | - | $12,174 |
| Payroll Taxes | - | - | - | $11,827 |
| Insurance | - | - | - | $3,953 |
| Other Expenses | - | - | - | $3,420 |
| Interest | - | - | - | $1,286 |
| Total Functional Expenses | $0 | $0 | $0 | $388,422 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $388,422 |
| Total Expenses per Audited Statements | $388,422 |
| Total Expenses per Form 990 | $388,422 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Non-current Portion of Obligation Under Capital Lease | $19,374 |
| Current Portion of Obligation Under Capital Lease | $7,194 |
“Cement masons' joint apprenticeship training fund of philadelphia and vicinity's form 990 is prepared by its independent public accountant who then forwards the return to the fund coordinator for review. The fund coordinator then presents the return to the governing body for review and signature.”
“Cement masons' joint apprenticeship training fund of philadelphia and vicinity's governing documents and financial statements are made available to the public upon request.”
“Francis a. Pietrini - 111 e. Church road, king of prussia, pa 19046. William ousey - 2843 snyder avenue, philadelphia, pa 19145.”
“Change in accounting adjustment 61,399.”
“The fund has switch from a cash basis to an accrual method of accounting.”
“The process has not changed since the prior year.”
“Accounting principles generally accepted in the united states of america require fund management 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 u.s. Federal, state, or local taxing authorities. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Typically, tax years will remain open for three years; however, this may differ depending upon the circumstances of the fund.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 23077 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 86120 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE EXEMPT PURPOSE OF CEMENT MASONS' JOINT APPRENTICESHIP TRAINING FUND OF PHILA & VICINITY IS TO TRAIN APPRENTICES'S WITH ON THE JOB EXPERIENCE, BACKED BY CLASSROOM INSTRUCTION, IN THE FIELD OF CEMENTATION. |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | COORDINATOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2154680237 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2315 S 22ND STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19145 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 33491 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 26531 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 14343 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 41 |
| IRS990/CYOtherExpensesAmt | 0 | 128656 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 499150 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 110769 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 259766 |
| IRS990/CYTotalExpensesAmt | 0 | 388422 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 499191 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 21974 |
| IRS990/Desc | 0 | THE FUND PROVIDES TRAINING TO ELIGIBLE APPRENTICE WORKERS WHO ARE MEMBERS OF CEMENT MASONS' UNION LOCAL 592. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16554 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 45871 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | FRANCIS A PIETRINI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | WILLIAM OUSEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JIM DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOSEPH DIEHL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STEVE LAKIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARK WILDSMITH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 118286 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CONTRACTOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | UNION TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CONTRACTOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | UNION TRUSTEE/FUND COORDIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CONTRACTOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | UNION TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1962 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 499191 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3953 |
| IRS990/InterestGrp/TotalAmt | 0 | 1286 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 41 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 41 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 420956 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 332077 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 310103 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 731059 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE EXEMPT PURPOSE OF CEMENT MASONS' JOINT APPRENTICESHIP TRAINING FUND OF PHILA & VICINITY IS TO TRAIN APPRENTICES'S WITH ON THE JOB EXPERIENCE, BACKED BY CLASSROOM INSTRUCTION, IN THE FIELD OF CEMENTATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 379247 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 551415 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 45702 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23593 |
| IRS990/OfficerMailingAddressInd | 0 | 1 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6801 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 61399 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 38164 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATION |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3420 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 33464 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 26568 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 157874 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11827 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 37558 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4594 |
| IRS990/PrincipalOfficerNm | 0 | JOE DIEHL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIB. |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 499150 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 499150 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 732 |
| IRS990/PYOtherExpensesAmt | 0 | 185708 |
| IRS990/PYOtherRevenueAmt | 0 | 180 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 384104 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -167193 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 366501 |
| IRS990/PYTotalExpensesAmt | 0 | 552209 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 385016 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 110769 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 379247 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 551415 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 47143 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 166911 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 169916 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 82551 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 252467 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 30326 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 14054 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 44380 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 388422 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 105326 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 105326 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 4535 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 324351 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 328886 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 7194 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 19374 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CURRENT PORTION OF OBLIGATION UNDER CAPITAL LEASE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | NON-CURRENT PORTION OF OBLIGATION UNDER CAPITAL LEASE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 499191 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT 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 U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE FUND. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 310103 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 388422 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 26568 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 499191 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 499191 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 388422 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 118286 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 20018 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 25853 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JOSEPH DIEHL |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | UNION TRUSTEE/FUND COORDIN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 164157 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CEMENT MASONS' JOINT APPRENTICESHIP TRAINING FUND OF PHILADELPHIA AND VICINITY'S FORM 990 IS PREPARED BY ITS INDEPENDENT PUBLIC ACCOUNTANT WHO THEN FORWARDS THE RETURN TO THE FUND COORDINATOR FOR REVIEW. THE FUND COORDINATOR THEN PRESENTS THE RETURN TO THE GOVERNING BODY FOR REVIEW AND SIGNATURE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CEMENT MASONS' JOINT APPRENTICESHIP TRAINING FUND OF PHILADELPHIA AND VICINITY'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FRANCIS A. PIETRINI - 111 E. CHURCH ROAD, KING OF PRUSSIA, PA 19046. WILLIAM OUSEY - 2843 SNYDER AVENUE, PHILADELPHIA, PA 19145. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CHANGE IN ACCOUNTING ADJUSTMENT 61,399. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FUND HAS SWITCH FROM A CASH BASIS TO AN ACCRUAL METHOD OF ACCOUNTING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 1. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C. |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | CEMENT MASONS UNION LOCAL 592 PENSION PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | CEMENT MASONS UNION LOCAL 592 WELFARE FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 231972409 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 231578380 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 401(A)/501(A) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(9) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PENSION FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | HEALTH BENEFIT FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 2315 SOUTH 22ND STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 2315 SOUTH 22ND STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | PHILADELPHIA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 19145 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 19145 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 101146 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | FMV |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | CEMENT MASONS UNION LOCAL 592 WELFARE FUND |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | P |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 412711 |
| IRS990/TotalAssetsEOYAmt | 0 | 601060 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 412711 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 601060 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 388422 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 33464 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 49645 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 33464 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 49645 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 379247 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 551415 |
| IRS990/TotalOtherCompensationAmt | 0 | 45871 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 499150 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 41 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 499150 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 499191 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 412711 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 601060 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 118286 |
| IRS990/TravelGrp/TotalAmt | 0 | 12174 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2315 S 22ND STREET |
| IRS990/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/USAddress/ZIPCd | 0 | 19145 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-04-25 22:37:26Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOE DIEHL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ADMINISTRATOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2154680237 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-08-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CEMENT MASONS' JOINT APPRENTICESHIP |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | TRAINING FUND OF PHILADELPHIA & VICINITY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CEME |
| ReturnHeader/Filer/EIN | 0 | 231638874 |
| ReturnHeader/Filer/PhoneNum | 0 | 2154680237 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2315 S 22ND STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PHILADELPHIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 19145 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611436956 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NOVAK FRANCELLA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | ONE PRESIDENTIAL BLVD SUITE 330 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BALA CYNWYD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 19004 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6106689400 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-08-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LOUIS VERZELLA CPA |
| ReturnHeader/ReturnTs | 0 | 2015-08-21T09:21:14-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.