Civic Intelligence

Plasterers & Cement Masons Local 148 Joint Apprenticeship Fund

EIN 58-2057437 • 501(c)5 • Jonesboro, GA

Profile

To provide training for apprentices

1299 Battle Creek Rd 200Jonesboro, GA 30237

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.00x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

98th percentile

66%

Higher net margin than 98% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

60th percentile

8.2%

Faster asset growth than 60% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

39%

Faster revenue growth than 91% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$1,083,999

Up $82,429 (+8.2%) from 2023

Liabilities

Down

$400

Down $1,898 (-83%) from 2023

Net Assets

Up

$1,083,599

Up $84,327 (+8.4%) from 2023

Operations
Liabilities / Revenue33rd percentileNet Margin98th percentile

Revenue

Up

$220,062

Up $61,644 (+39%) from 2023

Expenses

Up

$74,733

Up $43,949 (+143%) from 2023

Net Income

Up

$145,329

Up $17,695 (+14%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $150,231Liabilities 2011: $02011Assets 2012: $112,729Liabilities 2012: $02012Assets 2013: $97,713Liabilities 2013: $02013Assets 2014: $92,575Liabilities 2014: $750Net Assets 2014: $91,8252014Assets 2015: $96,560Liabilities 2015: $11,089Net Assets 2015: $85,4712015Assets 2016: $82,935Liabilities 2016: $4,185Net Assets 2016: $78,7502016Assets 2017: $240,644Liabilities 2017: $4,185Net Assets 2017: $236,4592017Assets 2018: $305,692Liabilities 2018: $14,800Net Assets 2018: $290,8922018Assets 2019: $385,305Liabilities 2019: $0Net Assets 2019: $385,3052019Assets 2020: $453,648Liabilities 2020: $5632020Assets 2021: $525,529Liabilities 2021: $0Net Assets 2021: $525,5292021Assets 2022: $604,321Liabilities 2022: $4,964Net Assets 2022: $599,3572022Assets 2023: $1,001,570Liabilities 2023: $2,298Net Assets 2023: $999,2722023Assets 2024: $1,083,999Liabilities 2024: $400Net Assets 2024: $1,083,5992024

Highlighted filing

2024

Assets$1,083,999
Liabilities$400
Net Assets$1,083,599
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $37,578Expenses 2011: $6,048Net Income 2011: $31,5302011Revenue 2012: $38,153Expenses 2012: $28,673Net Income 2012: $9,4802012Revenue 2013: $35,603Expenses 2013: $50,619Net Income 2013: -$15,0162013Revenue 2014: $36,047Expenses 2014: $41,935Net Income 2014: -$5,8882014Revenue 2015: $41,041Expenses 2015: $47,395Net Income 2015: -$6,3542015Revenue 2016: $52,234Expenses 2016: $58,955Net Income 2016: -$6,7212016Revenue 2017: $68,820Expenses 2017: $40,402Net Income 2017: $28,4182017Revenue 2018: $71,337Expenses 2018: $16,904Net Income 2018: $54,4332018Revenue 2019: $132,279Expenses 2019: $37,866Net Income 2019: $94,4132019Revenue 2020: $96,481Expenses 2020: $28,701Net Income 2020: $67,7802020Revenue 2021: $92,649Expenses 2021: $20,205Net Income 2021: $72,4442021Revenue 2022: $95,968Expenses 2022: $22,140Net Income 2022: $73,8282022Revenue 2023: $158,418Expenses 2023: $30,784Net Income 2023: $127,6342023Revenue 2024: $220,062Expenses 2024: $74,733Net Income 2024: $145,3292024

Highlighted filing

2024

Revenue$220,062
Expenses$74,733
Net Income$145,329
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$1,083,999
Liabilities
$400
Net assets
$1,083,599
Revenue
$220,062
Expenses
$74,733
Net income
$145,329
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.00$1.08$0.22$0.07$0.15
2023Summary only. Only limited summary data is available for this year.$1.00$0.00$1.00$0.16$0.03$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$0.10$0.02$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$0.09$0.02$0.07
2020Summary only. Only limited summary data is available for this year.$0.45$0.00$0.10$0.03$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.13$0.04$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.01$0.29$0.07$0.02$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.00$0.24$0.07$0.04$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.00$0.08$0.05$0.06$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.09$0.04$0.05$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.04$0.04$0.01
2013Summary only. Only limited summary data is available for this year.$0.10$0.00$0.04$0.05$0.02
2012Summary only. Only limited summary data is available for this year.$0.11$0.00$0.04$0.03$0.01
2011Summary only. Only limited summary data is available for this year.$0.15$0.00$0.04$0.01$0.03
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 6, 2023
Return Version
2022v5.0
Gross Receipts
$95,968
Mission and Program Overview

Mission

The fund was established for the purpose of providing and maintaining training for apprentices engaged in the cement masons and plastering trade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$401,722$553,490▲ $151,768
Cash and Non-Interest-Bearing Accounts$112,424$40,223▼ $72,201
Accounts Receivable$10,543$10,008▼ $535
Land, Buildings, and Equipment, Net$840$600▼ $240
Total Assets$525,529$604,321▲ $78,792
Liabilities
Other Liabilities$0$4,964▲ $4,964
Total Liabilities$0$4,964▲ $4,964
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$525,529$599,357▲ $73,828
Total Net Assets Fund Balance$525,529$599,357▲ $73,828
Total Liabilities and Net Assets / Fund Balance$525,529$604,321▲ $78,792

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$600$600$1,200
Compensation and Service Providers
Top Officer Pay21st percentile

Board Members and Trustees

NameTitle
Brett HawleyManagement Trustee
James WilkersonManagement Trustee
Chris WomackUnion Trustee
Oscar Coleman IiiUnion Trustee
Rusty B ColyerUnion Trustee (p)
Wayne LafitteUnion Trustee (p)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$90,995
Investment Income
$4,973
Other Revenue
$0
Change in Net Assets
$73,828

Audited Revenue Reconciliation

Revenue per Audited Statements
$95,968
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$95,968
Total Revenue per Form 990
$95,968
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,460
Salaries, Compensation, and Employee Benefits$1,680
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$10,467
Fees for Services Accounting---$4,455
Other Expenses---$2,240
Conferences and Meetings---$2,168
Other Salaries and Wages---$1,680
Insurance---$500
Fees for Services Legal---$248
Depreciation Depletion---$240
Office Expenses---$142
Total Functional Expenses$0$0$0$22,140

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$22,140
Total Expenses per Audited Statements$22,140
Total Expenses per Form 990$22,140
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$4,964
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The governing body reviews the form 990 before it is filed.”

Form 990, Part VI, Section C, Line 18

“Documents are available upon request.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Plasterers & Cement Masons Local
EIN
58-2057437
Phone
7704771888
Address
1299 BATTLE CREEK RD 200, JONESBORO, GA 30237

Signing Officer

Name
James M Wilkerson
Title
Trust Chairman
Phone
7709532659
Signed
2023-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James M Wilkerson
Formed
1993
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
40 MONUMENT RD 5TH FLR, BALA CYNWYD, PA 19004
Preparer
Louis Verzella CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Bank fees 124. Administrator fees 10,343.”

Form 990. Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“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.”

Raw XML Appendix314 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/BOYAmt010543
IRS990/AccountsReceivableGrp/EOYAmt010008
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE FUND WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING AND MAINTAINING TRAINING FOR APPRENTICES ENGAGED IN THE CEMENT MASONS AND PLASTERING TRADE.
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JENKINS & ASSOCIATES INC
IRS990/BooksInCareOfDetail/PhoneNum07704771888
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01299 BATTLE CREEK RD SUITE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0JONESBORO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030237
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0112424
IRS990/CashNonInterestBearingGrp/EOYAmt040223
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt02168
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04973
IRS990/CYOtherExpensesAmt020460
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt090995
IRS990/CYRevenuesLessExpensesAmt073828
IRS990/CYSalariesCompEmpBnftPaidAmt01680
IRS990/CYTotalExpensesAmt022140
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt095968
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0240
IRS990/Desc0THE FUND WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING AND MAINTAINING TRAINING FOR APPRENTICES ENGAGED IN THE CEMENT MASONS AND PLASTERING TRADE.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt04455
IRS990/FeesForServicesLegalGrp/TotalAmt0248
IRS990/FeesForServicesOtherGrp/TotalAmt010467
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0RUSTY B COLYER
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES WILKERSON
IRS990/Form990PartVIISectionAGrp/PersonNm2WAYNE LAFITTE
IRS990/Form990PartVIISectionAGrp/PersonNm3BRETT HAWLEY
IRS990/Form990PartVIISectionAGrp/PersonNm4OSCAR COLEMAN III
IRS990/Form990PartVIISectionAGrp/PersonNm5CHRIS WOMACK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0UNION TRUSTEE (P)
IRS990/Form990PartVIISectionAGrp/TitleTxt1MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2UNION TRUSTEE (P)
IRS990/Form990PartVIISectionAGrp/TitleTxt3MANAGEMENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5UNION TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt095968
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt0500
IRS990/InvestmentIncomeGrp/ExclusionAmt04973
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04973
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0600
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0840
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0600
IRS990/LandBldgEquipCostOrOtherBssAmt01200
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE FUND WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING AND MAINTAINING TRAINING FOR APPRENTICES ENGAGED IN THE CEMENT MASONS AND PLASTERING TRADE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0525529
IRS990/NetAssetsOrFundBalancesEOYAmt0599357
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0525529
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0599357
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0142
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0TRAINING MATERIALS, BOO
IRS990/OtherExpensesGrp/TotalAmt02240
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt04964
IRS990/OtherSalariesAndWagesGrp/TotalAmt01680
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JAMES M WILKERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt090995
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt090995
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0203
IRS990/PYOtherExpensesAmt019626
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt092446
IRS990/PYRevenuesLessExpensesAmt072444
IRS990/PYSalariesCompEmpBnftPaidAmt0579
IRS990/PYTotalExpensesAmt020205
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt092649
IRS990/ReconcilationRevenueExpnssAmt073828
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0401722
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0553490
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0600
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0600
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01200
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt022140
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04964
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt095968
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0600
IRS990ScheduleD/TotalExpensesPerForm990Amt022140
IRS990ScheduleD/TotalLiabilityAmt04964
IRS990ScheduleD/TotalRevenuePerForm990Amt095968
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt095968
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt022140
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY REVIEWS THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK FEES 124. ADMINISTRATOR FEES 10,343.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990. PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0525529
IRS990/TotalAssetsEOYAmt0604321
IRS990/TotalAssetsGrp/BOYAmt0525529
IRS990/TotalAssetsGrp/EOYAmt0604321
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt022140
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt04964
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt04964
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0525529
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0599357
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt090995
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04973
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090995
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt095968
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0525529
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0604321
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01734 SANDS PLACE
IRS990/USAddress/CityNm0MARIETTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030067
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES M WILKERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUST CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07709532659
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PLASTERERS & CEMENT MASONS LOCAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0148 JOINT APPRENTICESHIP FUND
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0582057437
ReturnHeader/Filer/PhoneNum07704771888
ReturnHeader/Filer/USAddress/AddressLine1Txt01299 BATTLE CREEK RD 200
ReturnHeader/Filer/USAddress/CityNm0JONESBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030237
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611436956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVAK FRANCELLA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 MONUMENT RD 5TH FLR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALA CYNWYD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019004
ReturnHeader/PreparerPersonGrp/PhoneNum06106689400
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUIS VERZELLA CPA
ReturnHeader/ReturnTs02023-11-06T09:02:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WILKERSON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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