Civic Intelligence

Plasterers & Cement Masons Local 148 Joint Apprenticeship Fund

990EZ • Fiscal year 2019 • EIN 58-2057437

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 05, 2020

Organization ProfileN/A
1299 Battle Creek Rd No 200Jonesboro, GA 30237

(770) 477-1888

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Net Margin

99th percentile

71%

Higher net margin than 99% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Asset Growth

86th percentile

26%

Faster asset growth than 86% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

98th percentile

85%

Faster revenue growth than 98% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$385,305

Up $79,613 (+26%) from 2018

Net Assets

Up

$385,305

Up $94,413 (+32%) from 2018

Liabilities

Down

$0

Down $14,800 (-100%) from 2018

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin99th percentile

Revenue

Up

$132,279

Up $60,942 (+85%) from 2018

Expenses

Up

$37,866

Up $20,962 (+124%) from 2018

Net Income

Up

$94,413

Up $39,980 (+73%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2019

Assets$385,305
Liabilities$0
Net Assets$385,305
Open 2019 Filing

Operations Trend

Revenue Growth98th percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$132,279
Expenses$37,866
Net Income$94,413
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 5, 2020
Return Version
2019v5.1
Gross Receipts
$132,279
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.

Program Services

DescriptionGrantsExpenses
THE FUND WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING AND MAINTAINING TRAINING FOR APPRENTICES ENGAGED IN THE CEMENT MASONS AND PLASTERING TRADE.$0$0
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WIMLISH OWENSUnion Trustee-$0--
REGINALD TAYLORUnion Trustee (P)-$0--
L THOMAS GAYManagement Truste-$0--
MICHAEL DUNHAMManagement Trustee-$0--
CRAIG MACARTHUR JRUnion Trustee (P)-$0--
RUSTY B COLYERUnion Trustee-$0--
Filing and Contact Details

Filer

Filer Name
Plasterers & Cement Masons Local
EIN
58-2057437
Phone
7704771888
Address
1299 BATTLE CREEK RD NO 200, JONESBORO, GA 30237

Signing Officer

Name
L Thomas Gay
Title
Trustee
Phone
4046969500
Signed
2020-06-05
Discuss with paid preparer
Yes

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 4 - Other Investment Income

“Description: interest income. Amount: 12.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: settlement income. Amount: 29,608.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: conferences,travel and education expenses. Amount: 1,737. Description: bank fees. Amount: 79. Description: training materials. Amount: 4,051. Description: insurance expense. Amount: 500. Total to form 990-ez, line 16: 6,367.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: employer contributions receiveable. Beg. Of year amount: 6,429. End of year amount: 9,822.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: due to local 148. Beg. Of year amount: 4,185. End of year amount: 0. Description: accrued expenses. Beg. Of year amount: 10,615. End of year amount: 0.”

Raw XML Appendix142 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JENKINS & ASSOCIATES INC
IRS990EZ/BooksInCareOfDetail/PhoneNum07704771888
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01299 BATTLE CREEK RD SUITE 200
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0JONESBORO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030237
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0299263
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0375483
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt094413
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt019196
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0305692
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0385305
IRS990EZ/GrossReceiptsAmt0132279
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt012
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0290892
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0385305
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0290892
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0385305
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WIMLISH OWENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1REGINALD TAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2L THOMAS GAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHAEL DUNHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CRAIG MACARTHUR JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RUSTY B COLYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0UNION TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1UNION TRUSTEE (P)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2MANAGEMENT TRUSTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3MANAGEMENT TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4UNION TRUSTEE (P)
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5UNION TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06429
IRS990EZ/OtherAssetsTotalDetail/EOYAmt09822
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt06367
IRS990EZ/OtherRevenueTotalAmt029608
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE FUND WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING AND MAINTAINING TRAINING FOR APPRENTICES ENGAGED IN THE CEMENT MASONS AND PLASTERING TRADE.
IRS990EZ/PrintingPublicationsPostageAmt0267
IRS990EZ/ProgramServiceRevenueAmt0102659
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE FUND WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING AND MAINTAINING TRAINING FOR APPRENTICES ENGAGED IN THE CEMENT MASONS AND PLASTERING TRADE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt012036
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0GA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt014800
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt037866
IRS990EZ/TotalRevenueAmt0132279
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 12.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: SETTLEMENT INCOME. AMOUNT: 29,608.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: CONFERENCES,TRAVEL AND EDUCATION EXPENSES. AMOUNT: 1,737. DESCRIPTION: BANK FEES. AMOUNT: 79. DESCRIPTION: TRAINING MATERIALS. AMOUNT: 4,051. DESCRIPTION: INSURANCE EXPENSE. AMOUNT: 500. TOTAL TO FORM 990-EZ, LINE 16: 6,367.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: EMPLOYER CONTRIBUTIONS RECEIVEABLE. BEG. OF YEAR AMOUNT: 6,429. END OF YEAR AMOUNT: 9,822.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: DUE TO LOCAL 148. BEG. OF YEAR AMOUNT: 4,185. END OF YEAR AMOUNT: 0. DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 10,615. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0L THOMAS GAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum04046969500
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-05
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 NO 200
ReturnHeader/Filer/USAddress/CityNm0JONESBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030237
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0214E2DE4754F8F73DD572B34B07E6CCBC316F7C9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0162.211.205.39
ReturnHeader/FilingSecurityInformation/IPDt02020-06-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:16:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611436956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVAK FRANCELLA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0ONE PRESIDENTIAL BLVD SUITE 330
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALA CYNWYD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019004
ReturnHeader/PreparerPersonGrp/PhoneNum06106689400
ReturnHeader/PreparerPersonGrp/PreparationDt02020-06-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUIS VERZELLA CPA
ReturnHeader/ReturnTs02020-06-05T12:19:27-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$385,305
Liabilities
$0
Net assets
$385,305
Revenue
$132,279
Expenses
$37,866
Net income
$94,413
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