Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
990 • Fiscal year 2018 • EIN 58-0374325
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
31st percentile
Higher top officer pay than 31% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
47th percentile
Faster asset growth than 47% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Assets
Up$619,781
Up $11,053 (+1.8%) from 2017
Net Assets
Up$450,601
Up $20,765 (+4.8%) from 2017
Liabilities
Down$169,180
Down $9,712 (-5.4%) from 2017
Revenue
Down$289,713
Down $2,813 (-1.0%) from 2017
Expenses
Down$268,948
Down $69,026 (-20%) from 2017
Net Income
Up$20,765
Up $66,213 (+146%) from 2017
To encourage a high standard of skill among its members, thus providing the trade with competent workers; to obtain and maintain a fair standard of wages; to assist each other in securing employment; to protect the jurisdiction of the trade; to thoroughly organize the unorganized working at our crafts for mutual benefit, protection and general well-being; and to advance and elevate the moral, intellectual, social and financial condition of all its members.
To serve the best interests of all its members
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Receivables From Officers Etc | $178,684 | $178,684 | → $0 |
| Savings and Temporary Cash Investments | $163,840 | $166,362 | ▲ $2,522 |
| Land, Buildings, and Equipment, Net | $130,067 | $135,582 | ▲ $5,515 |
| Cash and Non-Interest-Bearing Accounts | $118,793 | $121,809 | ▲ $3,016 |
| Other Notes and Loans Receivable, Net | $17,344 | $17,344 | → $0 |
| Total Assets | $608,728 | $619,781 | ▲ $11,053 |
| Liabilities | |||
| Other Liabilities | $134,705 | $134,705 | → $0 |
| Accounts Payable and Accrued Expenses | $44,187 | $34,475 | ▼ $9,712 |
| Total Liabilities | $178,892 | $169,180 | ▼ $9,712 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $429,836 | $450,601 | ▲ $20,765 |
| Total Net Assets Fund Balance | $429,836 | $450,601 | ▲ $20,765 |
| Total Liabilities and Net Assets / Fund Balance | $608,728 | $619,781 | ▲ $11,053 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $61,832 | $297,825 | $359,657 |
| Land | $73,750 | - | $73,750 |
| Equipment | $0 | $35,585 | $35,585 |
| Other Land Buildings | $0 | $33,168 | $33,168 |
| Name | Title |
|---|---|
| Wayne Laffitte | International Trustee/business Mngr |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $163,510 |
| Other Expenses | $103,863 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $116,653 |
| Occupancy | - | - | - | $27,624 |
| Other Employee Benefits | - | - | - | $20,633 |
| Pension Plan Contributions | - | - | - | $16,158 |
| Conferences and Meetings | - | - | - | $13,863 |
| Fees for Services Legal | - | - | - | $13,758 |
| Office Expenses | - | - | - | $11,229 |
| Payroll Taxes | - | - | - | $10,066 |
| Travel | - | - | - | $9,308 |
| Depreciation Depletion | - | - | - | $8,066 |
| Payments to Affiliates | - | - | - | $7,006 |
| Fees for Services Accounting | - | - | - | $3,877 |
| Insurance | - | - | - | $3,311 |
| Benefits to Members | - | - | - | $1,575 |
| Other Expenses | - | - | - | $21 |
| Total Functional Expenses | $0 | $0 | $0 | $268,948 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $268,948 |
| Total Expenses per Audited Statements | $268,948 |
| Total Expenses per Form 990 | $268,948 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | $178,684 | $178,684 | → $0 |
| Liability | Amount |
|---|---|
| Allowance on Collectability of Due From Former Officer and Employees | $121,028 |
| Security Deposits Held | $10,000 |
| Dues Overpayments Payable to Member | $3,556 |
| Due to Related Party | $121 |
“Plasterers & cement masons local no. 148 is a membership organization. Membership to the local is described in article iv of its by-laws.”
“Plasterers & cement masons local 148 eligible members in good standing appoint officers of the governing body through an election process. Election of the officers is discussed in articles 7 & 8 of the organization's by by-laws.”
“A two thirds vote of members in good standing, who are present at the specified special meeting, is required to adopt amendments to the plasterers & cement masons local no. 148's constitution and by-laws. Amendments are described in article xxi of the organization's by-laws.”
“There is no committee with authority to act on behalf of the governing body.”
“The plasterers & cement masons local no. 148's form 990 is prepared by its independent public accountant who then forwards the completed return to the local's governing body for review and signature prior to filing.”
“The executive board meets monthly, at which time reviews all policies in place have been adhered to and strictly enforced.”
“The organization does not make available to the public its governing documents, conflict of interest policy or financial statements.”
“The local is exempt from federal income taxes under section 501(c)(5) of the internal revenue code and, therefore, no provision for taxes has been recorded. Management is required to evaluate tax positions taken by the local and recognize a tax liability if the local 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 local 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 local.”
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 | 44187 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 34475 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO SERVE THE BEST INTERESTS OF ALL ITS MEMBERS |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 1575 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | WAYNE LAFFITTE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4046969500 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4100 ML KING JR DR SW |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ATLANTA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30336 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 118793 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 121809 |
| 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 | 13863 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 1575 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2521 |
| IRS990/CYOtherExpensesAmt | 0 | 103863 |
| IRS990/CYOtherRevenueAmt | 0 | 29259 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 257933 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 20765 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 163510 |
| IRS990/CYTotalExpensesAmt | 0 | 268948 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 289713 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8066 |
| IRS990/Desc | 0 | TO PROTECT THEIR MEMBERS FROM UNJUST AND INJURIOUS COMPETITION, AS WELL AS PROTECT AND PROMOTE OUR CRAFTS ' INTERESTS THROUGH UNITY OF ACTION. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3877 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 13758 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WAYNE LAFFITTE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | INTERNATIONAL TRUSTEE/BUSINESS MNGR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1967 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 289713 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 16500 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3311 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2521 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2521 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 366578 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 130067 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 135582 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 502160 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 1 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO ENCOURAGE A HIGH STANDARD OF SKILL AMONG ITS MEMBERS, THUS PROVIDING THE TRADE WITH COMPETENT WORKERS; TO OBTAIN AND MAINTAIN A FAIR STANDARD OF WAGES; TO ASSIST EACH OTHER IN SECURING EMPLOYMENT; TO PROTECT THE JURISDICTION OF THE TRADE; TO THOROUGHLY ORGANIZE THE UNORGANIZED WORKING AT OUR CRAFTS FOR MUTUAL BENEFIT, PROTECTION AND GENERAL WELL-BEING; AND TO ADVANCE AND ELEVATE THE MORAL, INTELLECTUAL, SOCIAL AND FINANCIAL CONDITION OF ALL ITS MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 429836 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 450601 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 16500 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 16500 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 27624 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11229 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 20633 |
| IRS990/OtherExpensesGrp/Desc | 0 | PER DIEM |
| IRS990/OtherExpensesGrp/Desc | 1 | EXPENSE REIMBURSEMENTS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5800 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 21 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 134705 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 134705 |
| IRS990/OtherOrganizationDsc | 0 | LOCAL UNION |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | RESTITUTION INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 10859 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 1900 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 10859 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1900 |
| IRS990/OtherRevenueTotalAmt | 0 | 12759 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 116653 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 17344 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 17344 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 7006 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10066 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 16158 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | WAYNE LAFFITTE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DUES, ASSESSMENTS, INI |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 257933 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 257933 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 962 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1782 |
| IRS990/PYOtherExpensesAmt | 0 | 135211 |
| IRS990/PYOtherRevenueAmt | 0 | 25608 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 265136 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -45448 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 201801 |
| IRS990/PYTotalExpensesAmt | 0 | 337974 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 292526 |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 178684 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 178684 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 20765 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 16500 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 163840 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 166362 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 61832 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 297825 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 359657 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 35585 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 35585 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 268948 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 73750 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 73750 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 33168 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 33168 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 10000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 121 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 3556 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 121028 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSITS HELD |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO RELATED PARTY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DUES OVERPAYMENTS PAYABLE TO MEMBER |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | ALLOWANCE ON COLLECTABILITY OF DUE FROM FORMER OFFICER AND EMPLOYEES |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 289713 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND, THEREFORE, NO PROVISION FOR TAXES HAS BEEN RECORDED. MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY IF THE LOCAL 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 LOCAL 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 LOCAL. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 135582 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 268948 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 134705 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 289713 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 289713 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 268948 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 178684 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | PAY BACK UNAUTHORIZED DISBURSEMENTS |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 178684 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | TONY WESTLY |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | FORMER BUSINESS MGR/FIN. SECRETARY/TREASURER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 0 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 178684 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PLASTERERS & CEMENT MASONS LOCAL NO. 148 IS A MEMBERSHIP ORGANIZATION. MEMBERSHIP TO THE LOCAL IS DESCRIBED IN ARTICLE IV OF ITS BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PLASTERERS & CEMENT MASONS LOCAL 148 ELIGIBLE MEMBERS IN GOOD STANDING APPOINT OFFICERS OF THE GOVERNING BODY THROUGH AN ELECTION PROCESS. ELECTION OF THE OFFICERS IS DISCUSSED IN ARTICLES 7 & 8 OF THE ORGANIZATION'S BY BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A TWO THIRDS VOTE OF MEMBERS IN GOOD STANDING, WHO ARE PRESENT AT THE SPECIFIED SPECIAL MEETING, IS REQUIRED TO ADOPT AMENDMENTS TO THE PLASTERERS & CEMENT MASONS LOCAL NO. 148'S CONSTITUTION AND BY-LAWS. AMENDMENTS ARE DESCRIBED IN ARTICLE XXI OF THE ORGANIZATION'S BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PLASTERERS & CEMENT MASONS LOCAL NO. 148'S FORM 990 IS PREPARED BY ITS INDEPENDENT PUBLIC ACCOUNTANT WHO THEN FORWARDS THE COMPLETED RETURN TO THE LOCAL'S GOVERNING BODY FOR REVIEW AND SIGNATURE PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE EXECUTIVE BOARD MEETS MONTHLY, AT WHICH TIME REVIEWS ALL POLICIES IN PLACE HAVE BEEN ADHERED TO AND STRICTLY ENFORCED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION DOES NOT MAKE AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 619781 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 608728 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 619781 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 268948 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 178892 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 169180 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 178892 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 169180 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 429836 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 450601 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 257933 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 31780 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 257933 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 289713 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 608728 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 619781 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 9308 |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 429836 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 450601 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4100 ML KING JR DR SW |
| IRS990/USAddress/CityNm | 0 | ATLANTA |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/USAddress/ZIPCd | 0 | 30336 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 1 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WAYNE LAFFITTE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4046969500 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-06-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PLASTERERS & CEMENT MASONS LOCAL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | NO 148 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PLAS |
| ReturnHeader/Filer/EIN | 0 | 580374325 |
| ReturnHeader/Filer/PhoneNum | 0 | 4046969500 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4100 ML KING JR DR SW |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ATLANTA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30336 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 214E2DE4754F8F73DD572B34B07E6CCBC316F7C9 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 162.211.205.39 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-06-11 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 15:53:59 |
| 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 | 2019-05-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LOUIS VERZELLA |
| ReturnHeader/ReturnTs | 0 | 2019-06-11T15:54:28-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.