Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
990 • Fiscal year 2017 • EIN 23-1638874
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
91st percentile
Higher net margin than 91% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 21.7% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Assets
Up$1,721,532
Up $441,611 (+35%) from 2016
Net Assets
Up$1,532,516
Up $307,949 (+25%) from 2016
Liabilities
Up$189,016
Up $133,662 (+241%) from 2016
Revenue
Up$1,020,680
Up $105,307 (+12%) from 2016
Expenses
Up$712,731
Up $306,097 (+75%) from 2016
Net Income
Down$307,949
Down $200,790 (-39%) from 2016
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 | $1,224,567 | $1,532,516 | ▲ $307,949 |
| Savings and Temporary Cash Investments | $719,759 | $1,272,455 | ▲ $552,696 |
| Land, Buildings, and Equipment, Net | $287,335 | $268,130 | ▼ $19,205 |
| Accounts Receivable | $175,203 | $130,531 | ▼ $44,672 |
| Cash and Non-Interest-Bearing Accounts | $92,094 | $35,740 | ▼ $56,354 |
| Prepaid Expenses and Deferred Charges | $5,379 | $5,691 | ▲ $312 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,279,921 | $1,721,532 | ▲ $441,611 |
| Other Assets Total | $151 | $8,985 | ▲ $8,834 |
| Liabilities | |||
| Other Liabilities | $15,674 | $146,012 | ▲ $130,338 |
| Accounts Payable and Accrued Expenses | $39,680 | $43,004 | ▲ $3,324 |
| Total Liabilities | $55,354 | $189,016 | ▲ $133,662 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,224,567 | $1,532,516 | ▲ $307,949 |
| Total Liabilities and Net Assets / Fund Balance | $1,279,921 | $1,721,532 | ▲ $441,611 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $146,127 | $297,777 | $443,904 |
| Other Land Buildings | $12,978 | $105,920 | $118,898 |
| Land | $105,326 | - | $105,326 |
| Equipment | $3,699 | $72,637 | $76,336 |
| Name | Title | Other | Total |
|---|---|---|---|
| Joseph Diehl | Fund Administrator | $84,089 | $84,089 |
| Joseph Moskauski | Plan Administrator | $81,739 | $81,739 |
| Name | Title |
|---|---|
| Ben Connors | Contractor Trustee |
| Francis a Pietrini | Contractor Trustee |
| Jim Davis | Contractor Trustee |
| Mark Wildsmith | Union Trustee |
| Mike Sabatini | Union Trustee |
| William Ousey | Union Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $468,368 |
| Other Expenses | $244,363 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $311,655 |
| Pension Plan Contributions | - | - | - | $70,126 |
| Occupancy | - | - | - | $70,114 |
| Other Employee Benefits | - | - | - | $66,186 |
| Office Expenses | - | - | - | $60,154 |
| Fees for Services Accounting | - | - | - | $48,043 |
| Depreciation Depletion | - | - | - | $21,495 |
| Payroll Taxes | - | - | - | $20,401 |
| Travel | - | - | - | $17,717 |
| Conferences and Meetings | - | - | - | $12,208 |
| Other Expenses | - | - | - | $5,121 |
| Fees for Services Legal | - | - | - | $5,096 |
| Insurance | - | - | - | $4,079 |
| Interest | - | - | - | $336 |
| Total Functional Expenses | $0 | $0 | $0 | $712,731 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $712,731 |
| Total Expenses per Audited Statements | $712,731 |
| Total Expenses per Form 990 | $712,731 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Related Parties | $141,257 |
| Current Portion of Obligation Under Capital Lease | $4,755 |
“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.”
“The process has not changed from 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/BOYAmt | 0 | 39680 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 43004 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 175203 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 130531 |
| 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 | 7821 BARTRAM AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19153 |
| 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 | 92094 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 35740 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 12208 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 22150 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9931 |
| IRS990/CYOtherExpensesAmt | 0 | 244363 |
| IRS990/CYOtherRevenueAmt | 0 | 28262 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 960337 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 307949 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 468368 |
| IRS990/CYTotalExpensesAmt | 0 | 712731 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1020680 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 21495 |
| 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 | 48043 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5096 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 38.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 38.00 |
| 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/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 84089 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 81739 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | FRANCIS A PIETRINI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | WILLIAM OUSEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JIM DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BEN CONNORS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARK WILDSMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MIKE SABATINI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOSEPH DIEHL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOSEPH MOSKAUSKI |
| 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/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 137009 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 103118 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CONTRACTOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | UNION TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CONTRACTOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CONTRACTOR TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | UNION TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | UNION TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | FUND ADMINISTRATOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PLAN ADMINISTRATOR |
| 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/GainOrLossGrp/OtherAmt | 0 | 4000 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 22150 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 4000 |
| IRS990/GrossReceiptsAmt | 0 | 1020680 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4079 |
| IRS990/InterestGrp/TotalAmt | 0 | 336 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 5931 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5931 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 476334 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 287335 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 268130 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 744464 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| 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 | 1224567 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1532516 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 4000 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 4000 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 70114 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 60154 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 151 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 8985 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 66186 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATION |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5121 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 15674 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 146012 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REIMBURSED PERSONNEL C |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 28262 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 28262 |
| IRS990/OtherRevenueTotalAmt | 0 | 28262 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 311655 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 20401 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 70126 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5379 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5691 |
| IRS990/PrincipalOfficerNm | 0 | JOE MOSKAUSKI |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIB. |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 960337 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 960337 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1455 |
| IRS990/PYOtherExpensesAmt | 0 | 138578 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 913918 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 508739 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 268056 |
| IRS990/PYTotalExpensesAmt | 0 | 406634 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 915373 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 307949 |
| 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 | 1224567 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1532516 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 719759 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1272455 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 146127 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 297777 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 443904 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3699 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 72637 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 76336 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 712731 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 105326 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 105326 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 12978 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 105920 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 118898 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4755 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 141257 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CURRENT PORTION OF OBLIGATION UNDER CAPITAL LEASE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO RELATED PARTIES |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1020680 |
| 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 | 268130 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 712731 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 146012 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1020680 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1020680 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 712731 |
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| IRS990/ScheduleJRequiredInd | 0 | 1 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 103118 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 52396 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 29343 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | JOSEPH MOSKAUSKI |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | PLAN ADMINISTRATOR |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 81739 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 137009 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 103118 |
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| 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 | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XII, LINE 2C: |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | CEMENT MASONS UNION LOCAL 592 WELFARE FUND |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 231578380 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(9) |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | HEALTH BENEFIT FUND |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 19153 |
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| IRS990/SubjectToProxyTaxInd | 0 | 1 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1721532 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 22150 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 189016 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 189016 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1532516 |
| IRS990/TotalOtherCompensationAmt | 0 | 165828 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 960337 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1020680 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1721532 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 240127 |
| IRS990/TravelGrp/TotalAmt | 0 | 17717 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 7821 BARTRAM AVENUE |
| IRS990/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/USAddress/ZIPCd | 0 | 19153 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.