Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Washington DC Cement Masons Joint Apprenticeship and Training Fund
990EZ • Fiscal year 2022 • EIN 52-0887475
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.05x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Balance Sheet
Assets
Up$257,654
Up $40,844 (+19%) from 2021
Net Assets
Up$244,402
Up $40,598 (+20%) from 2021
Liabilities
Up$13,252
Up $246 (+1.9%) from 2021
Revenue And Expenses
Revenue
Up$156,825
Up $13,427 (+9.4%) from 2021
Expenses
Up$116,227
Up $34,655 (+42%) from 2021
Net Income
Down$40,598
Down $21,228 (-34%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2021 to Mar 31, 2022
- Signed
- Jan 16, 2023
- Return Version
- 2021v4.2
- Gross Receipts
- $156,825
Mission and Program Overview
Mission
To provide training to cement mason apprentices and journeymen.
To provide training to cement mason apprentices & journeymen.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THIS FUND PROVIDES A TRAINING SITE THROUGH CEMENT MASON LOCAL 891, AND TRAINING IN THE CEMENT MASONS TRADE, TO ITS APPRENTICES. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| GEORGE MALONEY | Employer Trustee | - | $0 | - | - |
| MARK WILDSMITH | Union Trustee | - | $0 | - | - |
| MARGARET JONES | Employer Trustee | - | $0 | - | - |
| MICHAEL HUBLER | Union Trustee | - | $0 | - | - |
| GEORGE RUSK | Employer Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Washington Dc Cement Masons
- EIN
- 52-0887475
- Phone
- 2154680237
- Address
- 7821 BARTRAM AVENUE 102, PHILADELPHIA, PA 19153
Signing Officer
- Name
- Joseph Moskauski
- Title
- Administrator
- Phone
- 2154680237
- Signed
- 2023-01-16
Preparer
- Firm
- Novak Francella LLC
- Address
- ONE PRESIDENTIAL BLVD SUITE 330, BALA CYNWYD, PA 19004
- Preparer
- Louis Verzella CPA
- Phone
- 6106689400
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 208. Description: other expenses. Amount: 33399. Total to form 990-ez, line 14: 33607.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: insurance. Amount: 4393. Description: materials and tools. Amount: 1392. Description: meetings. Amount: 1239. Description: shared admin personnel costs. Amount: 9353. Description: contributed personnel services expense. Amount: 35884. Total to form 990-ez, line 16: 52261.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: employer contributions receivable. Beg. Of year amount: 17115. End of year amount: 19248. Description: prepaid expenses. Beg. Of year amount: 16721. End of year amount: 1762. Description: due from other. Beg. Of year amount: 2699. End of year amount: 0. Description: other depreciable assets. Beg. Of year amount: 415. End of year amount: 207.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accrued expenses. Beg. Of year amount: 3849. End of year amount: 994. Description: due to related parties. Beg. Of year amount: 9157. End of year amount: 12258.”
Raw XML Appendix162 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JOSEPH MOSKAUSKI |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2154680237 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7821 BARTRAM AVENUE SUITE 102 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19153 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 179860 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 236437 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 40598 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 22533 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 216810 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 257654 |
| IRS990EZ/GrossReceiptsAmt | 0 | 156825 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 203804 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 244402 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 203804 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 244402 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 33607 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | GEORGE MALONEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARK WILDSMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MARGARET JONES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MICHAEL HUBLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | GEORGE RUSK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EMPLOYER TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | UNION TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | EMPLOYER TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | UNION TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | EMPLOYER TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 36950 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 21217 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52261 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE TRAINING TO CEMENT MASON APPRENTICES & JOURNEYMEN. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 156825 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THIS FUND PROVIDES A TRAINING SITE THROUGH CEMENT MASON LOCAL 891, AND TRAINING IN THE CEMENT MASONS TRADE, TO ITS APPRENTICES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 7826 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 1 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 13006 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 13252 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 116227 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 156825 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | STATEMENT ON SCHOOL'S NON-DISCRIMINATORY POLICY IS POSTED ON THE SCHOOLS BULLETIN BOARD AND UPDATED ANNUALLY. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: DEPRECIATION. AMOUNT: 208. DESCRIPTION: OTHER EXPENSES. AMOUNT: 33399. TOTAL TO FORM 990-EZ, LINE 14: 33607. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: INSURANCE. AMOUNT: 4393. DESCRIPTION: MATERIALS AND TOOLS. AMOUNT: 1392. DESCRIPTION: MEETINGS. AMOUNT: 1239. DESCRIPTION: SHARED ADMIN PERSONNEL COSTS. AMOUNT: 9353. DESCRIPTION: CONTRIBUTED PERSONNEL SERVICES EXPENSE. AMOUNT: 35884. TOTAL TO FORM 990-EZ, LINE 16: 52261. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: EMPLOYER CONTRIBUTIONS RECEIVABLE. BEG. OF YEAR AMOUNT: 17115. END OF YEAR AMOUNT: 19248. DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 16721. END OF YEAR AMOUNT: 1762. DESCRIPTION: DUE FROM OTHER. BEG. OF YEAR AMOUNT: 2699. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 415. END OF YEAR AMOUNT: 207. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 3849. END OF YEAR AMOUNT: 994. DESCRIPTION: DUE TO RELATED PARTIES. BEG. OF YEAR AMOUNT: 9157. END OF YEAR AMOUNT: 12258. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2023-03-07 01:45:13Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOSEPH MOSKAUSKI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ADMINISTRATOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2154680237 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-01-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WASHINGTON DC CEMENT MASONS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | JOINT APPRENTICESHIP AND TRAINING FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WASH |
| ReturnHeader/Filer/EIN | 0 | 520887475 |
| ReturnHeader/Filer/PhoneNum | 0 | 2154680237 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7821 BARTRAM AVENUE 102 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PHILADELPHIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 19153 |
| 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 | 2023-01-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LOUIS VERZELLA CPA |
| ReturnHeader/ReturnTs | 0 | 2023-01-16T16:09:54-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JOSEPH |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | MOSKAUSKI |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-04-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-03-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $257,654
- Liabilities
- $13,252
- Net assets
- $244,402
- Revenue
- $156,825
- Expenses
- $116,227
- Net income
- $40,598