Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Plasterers & Cement Masons Local 148 Joint Apprenticeship Fund
990EZ • Fiscal year 2020 • EIN 58-2057437
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% 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
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Balance Sheet
Assets
Flat$453,648
Flat from 2020
Net Assets
$453,085
No earlier filing loaded for comparison.
Liabilities
Flat$563
Flat from 2020
Revenue And Expenses
Revenue
Flat$96,481
Flat from 2020
Expenses
Flat$28,701
Flat from 2020
Net Income
Flat$67,780
Flat from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- Jul 28, 2021
- Return Version
- 2020v4.1
- Gross Receipts
- $96,481
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
| Description | Grants | Expenses |
|---|---|---|
| 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
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| WIMLISH OWENS JR | Union Trustee | - | $0 | - | - |
| L THOMAS GAY | Management Truste | - | $0 | - | - |
| MICHAEL DUNHAM | Management Trustee | - | $0 | - | - |
| RUSTY B COLYER | Union 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
- 2021-07-28
- 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: 1,695.”
Form 990-ez, Part I, Line 14
“Description: depreciation. Amount: 120.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: conferences,travel and education expenses. Amount: 32. Description: bank fees. Amount: 234. Description: training materials. Amount: 2,140. Description: insurance expense. Amount: 500. Total to form 990-ez, line 16: 2,906.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: employer contributions receiveable. Beg. Of year amount: 9,822. End of year amount: 5,820. Description: other depreciable assets. Beg. Of year amount: 0. End of year amount: 1,080.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: due to related party. Beg. Of year amount: 0. End of year amount: 563.”
Raw XML Appendix128 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 | JENKINS & ASSOCIATES INC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7704771888 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1299 BATTLE CREEK RD SUITE 200 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | JONESBORO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30237 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 375483 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 446748 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 67780 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 13623 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 385305 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 453648 |
| IRS990EZ/GrossReceiptsAmt | 0 | 96481 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1695 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 385305 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 453085 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 385305 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 453085 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 120 |
| 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/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | WIMLISH OWENS JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | L THOMAS GAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHAEL DUNHAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RUSTY B COLYER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | UNION TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | MANAGEMENT TRUSTE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | MANAGEMENT TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | UNION TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 9822 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 6900 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 2906 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE FUND WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING AND MAINTAINING TRAINING FOR APPRENTICES ENGAGED IN THE CEMENT MASONS AND PLASTERING TRADE. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 296 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 94786 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE FUND WAS ESTABLISHED FOR THE PURPOSE OF PROVIDING AND MAINTAINING TRAINING FOR APPRENTICES ENGAGED IN THE CEMENT MASONS AND PLASTERING TRADE. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 11756 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 563 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 28701 |
| IRS990EZ/TotalRevenueAmt | 0 | 96481 |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 1,695. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: DEPRECIATION. AMOUNT: 120. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: CONFERENCES,TRAVEL AND EDUCATION EXPENSES. AMOUNT: 32. DESCRIPTION: BANK FEES. AMOUNT: 234. DESCRIPTION: TRAINING MATERIALS. AMOUNT: 2,140. DESCRIPTION: INSURANCE EXPENSE. AMOUNT: 500. TOTAL TO FORM 990-EZ, LINE 16: 2,906. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: EMPLOYER CONTRIBUTIONS RECEIVEABLE. BEG. OF YEAR AMOUNT: 9,822. END OF YEAR AMOUNT: 5,820. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,080. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: DUE TO RELATED PARTY. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 563. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | 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 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | L THOMAS GAY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4046969500 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-07-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PLASTERERS & CEMENT MASONS LOCAL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | 148 JOINT APPRENTICESHIP FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OPER |
| ReturnHeader/Filer/EIN | 0 | 582057437 |
| ReturnHeader/Filer/PhoneNum | 0 | 7704771888 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1299 BATTLE CREEK RD NO 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | JONESBORO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30237 |
| 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 | 2021-07-19 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LOUIS VERZELLA CPA |
| ReturnHeader/ReturnTs | 0 | 2021-07-28T10:08:40-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | L |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | THOMAS GAY |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $453,648
- Liabilities
- $563
- Net assets
- $453,085
- Revenue
- $96,481
- Expenses
- $28,701
- Net income
- $67,780