Civic Intelligence

Operative Plasterers & Cement Masons International Association

EIN 81-4130925 • 501(c)5 • Philadelphia, PA

Profile

To protect its members from unjust and injurious competition andto protect and promote our crafts' interests through unity of action.

2843 Snyder AvenuePhiladelphia, PA 19145

n/A

Siviq Scores

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

Liabilities / Assets

65th percentile

0.03x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.03x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Net Margin

44th percentile

4.9%

Higher net margin than 44% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

45th percentile

3.6%

Faster asset growth than 45% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

14th percentile

-6.4%

Faster revenue growth than 14% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$3,912,354

Up $400,795 (+11%) from 2024

Liabilities

Down

$46,360

Down $7,435 (-14%) from 2024

Net Assets

Up

$3,865,994

Up $408,230 (+12%) from 2024

Operations
Liabilities / Revenue58th percentileNet Margin44th percentile

Revenue

Up

$3,362,084

Up $142,972 (+4.4%) from 2024

Expenses

Up

$3,057,229

Up $88,943 (+3.0%) from 2024

Net Income

Up

$304,855

Up $54,029 (+22%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2017: $1,271,580Liabilities 2017: $8,176Net Assets 2017: $1,263,4042017Assets 2018: $1,558,986Liabilities 2018: $49,975Net Assets 2018: $1,509,0112018Assets 2019: $1,781,345Liabilities 2019: $36,176Net Assets 2019: $1,745,1692019Assets 2020: $2,141,453Liabilities 2020: $178,655Net Assets 2020: $1,962,7982020Assets 2021: $2,758,868Liabilities 2021: $145,504Net Assets 2021: $2,613,3642021Assets 2022: $2,857,781Liabilities 2022: $93,082Net Assets 2022: $2,764,6992022Assets 2023: $3,226,137Liabilities 2023: $71,987Net Assets 2023: $3,154,1502023Assets 2024: $3,511,559Liabilities 2024: $53,795Net Assets 2024: $3,457,7642024Assets 2025: $3,912,354Liabilities 2025: $46,360Net Assets 2025: $3,865,9942025

Highlighted filing

2025

Assets$3,912,354
Liabilities$46,360
Net Assets$3,865,994
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2017: $3,080,962Expenses 2017: $2,575,292Net Income 2017: $505,6702017Revenue 2018: $2,915,801Expenses 2018: $2,670,194Net Income 2018: $245,6072018Revenue 2019: $2,931,130Expenses 2019: $2,694,972Net Income 2019: $236,1582019Revenue 2020: $2,708,785Expenses 2020: $2,491,156Net Income 2020: $217,6292020Revenue 2021: $3,269,008Expenses 2021: $2,618,442Net Income 2021: $650,5662021Revenue 2022: $3,060,265Expenses 2022: $2,908,930Net Income 2022: $151,3352022Revenue 2023: $3,222,946Expenses 2023: $2,883,786Net Income 2023: $339,1602023Revenue 2024: $3,219,112Expenses 2024: $2,968,286Net Income 2024: $250,8262024Revenue 2025: $3,362,084Expenses 2025: $3,057,229Net Income 2025: $304,8552025

Highlighted filing

2025

Revenue$3,362,084
Expenses$3,057,229
Net Income$304,855
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,912,354
Liabilities
$46,360
Net assets
$3,865,994
Revenue
$3,362,084
Expenses
$3,057,229
Net income
$304,855
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.91$0.05$3.87$3.36$3.06$0.30
2024Detailed filing. Detailed filing data is available for this year.$3.51$0.05$3.46$3.22$2.97$0.25
2023Detailed filing. Detailed filing data is available for this year.$3.23$0.07$3.15$3.22$2.88$0.34
2022Detailed filing. Detailed filing data is available for this year.$2.86$0.09$2.76$3.06$2.91$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.76$0.15$2.61$3.27$2.62$0.65
2020Detailed filing. Detailed filing data is available for this year.$2.14$0.18$1.96$2.71$2.49$0.22
2019Detailed filing. Detailed filing data is available for this year.$1.78$0.04$1.75$2.93$2.69$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.56$0.05$1.51$2.92$2.67$0.25
2017Summary only. Only limited summary data is available for this year.$1.27$0.01$1.26$3.08$2.58$0.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 20, 2026
Return Version
2025v4.0
Gross Receipts
$3,463,778
Mission and Program Overview

Mission

To protect its members from unjust and injurious competition andto protect and promote our crafts' interests through unity of action.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,457,764$3,865,994▲ $408,230
Investments in Publicly Traded Securities$2,244,270$2,864,084▲ $619,814
Cash and Non-Interest-Bearing Accounts$1,201,335$973,065▼ $228,270
Land, Buildings, and Equipment, Net$18,808$17,076▼ $1,732
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,511,559$3,912,354▲ $400,795
Other Assets Total$47,146$58,129▲ $10,983
Liabilities
Other Liabilities$40,157$30,609▼ $9,548
Accounts Payable and Accrued Expenses$13,638$15,751▲ $2,113
Total Liabilities$53,795$46,360▼ $7,435
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,457,764$3,865,994▲ $408,230
Total Liabilities and Net Assets / Fund Balance$3,511,559$3,912,354▲ $400,795

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,455$10,185$21,640
Other Land Buildings$5,621$8,860$14,481
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis FifePresidentFT$179,178$100,666$279,844
Robert PetracciFin Sec/treasurerFT$162,871$97,293$260,164
Neil KlineVice PresidentFT$150,619$104,708$255,327
James KilkennyExecutive CommitteeFT$130,992$108,193$239,185
Nick BairTrustee/field RepFT$108,845$87,005$195,850
Mike CareySgt at Arms/field RepFT$108,345$59,872$168,217
Mark WildsmithPresident (p)FT$99,311$59,838$159,149
Michael Sabatini JrSgt at ArmsFT$87,494$53,630$141,124
Michael SabatiniFin Sec/treasurer (p)FT$79,512$50,645$130,157
Jim FifeExecutive CommitteeFT$75,220$45,877$121,097
Jamie BuckExecutive CommitteeFT$96,265$17,366$113,631
Victor LopezTrustee/business AgentFT$13,160$1,144$14,304

Board Members and Trustees

NameTitle
Joseph MoskauskiTrustee
Aubert ConeExecutive Committee
Gary TaylorExecutive Committee (p)
Frank BelusikRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,076,250
Investment Income
$142,963
Other Revenue
$142,871
Change in Net Assets
$304,855

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,206,698
Revenue Not Reported on Financial Statements
$155,386
Revenue Not Reported on Form 990
$103,375
Other Revenue Adjustments
$142,871
Total Revenue per Audited Statements
$3,310,073
Total Revenue per Form 990
$3,362,084
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,442,870
Other Expenses$614,359
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$2,078,050
Travel---$170,688
Other Salaries and Wages---$129,191
Payroll Taxes---$121,741
Payments to Affiliates---$92,072
Office Expenses---$88,135
Pension Plan Contributions---$66,952
Conferences and Meetings---$64,340
Occupancy---$60,033
Fees for Services Other---$57,599
Other Employee Benefits---$46,936
Fees for Services Accounting---$34,205
Insurance---$15,371
Information Technology---$13,348
Fees for Service Investment Mgmnt Fees---$12,515
Depreciation Depletion---$6,053
Total Functional Expenses$0$0$0$3,057,229

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,057,229
Expenses per Audited Statements$3,044,714
Total Expenses per Audited Statements$2,901,843
Expenses Not Reported on Financial Statements$12,515
Expenses Not Reported on Form 990$-142,871
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
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligation Under Capital Lease$30,609
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
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 A, Line 2

“Dennis fife, president, and jim fife, executive committee, have a family relationship.”

Form 990, Part VI, Section A, Line 6

“Mid-atlantic district council plasterers & cement masons opcmia is a membership organization. Application for membership is governed by section 29 of the mid-atlantic district council plasterers and cement masons opcmia's constitution and by-laws, which are available upon request.”

Form 990, Part VI, Section A, Line 7A

“The nomination, election and installation of officers of the council by its members shall be governed by section 12 of the mid-atlantic district council plasterers and cement masons opcmia's constitution and by-laws, which are made available upon request.”

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

“The mid-atlantic district council plasterers & cement masons opcmia's form 990 is prepared by its independent public accountant, who forwards it to the members of the council's governing body for their review and signature.”

Form 990, Part VI, Section B, Line 12C

“The organization's conflict of interest policy is reviewed periodically.”

Form 990, Part VI, Section B, Line 15

“Compensation of top management officials is set forth in sections 14 and 15 of the organization's constitution.”

Form 990, Part VI, Section C, Line 19

“Mid-atlantic district council plasterers and cement masons opcmia's governing documents and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Mid-atlantic District Council
EIN
81-4130925
Phone
2154680235
Address
2843 SNYDER AVENUE, PHILADELPHIA, PA 19145

Signing Officer

Name
Dennis Fife
Title
President/business Manager
Phone
2154680235
Signed
2026-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Fife
Formed
2016
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
3
Employees
24
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
40 MONUMENT ROAD 5TH FLOOR, BALA CYNWYD, PA 19004
Preparer
Anthony Vogt CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“The mid-atlantic district council plasterers & cement masons opcmia's form 990 and financial statements are prepared using the modified cash basis of accounting.”

FORM 990, PART XII, LINE 2C:

“The mid-atlantic district council plasterers & cement masons opcmia's officers are responsible for overseeing the financial statement audit and the selection of the independent accountant who performs the audit.”

Financial Statement Notes

PART X, LINE 2:

“The district council 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 district council and to recognize a tax liability if the district council 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 district council 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 district council.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Salary reimbursements 142,871.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Salary reimbursements -142,871.”

Raw XML AppendixShowing 400 of 579 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt7SGT AT ARMS/FIELD REP
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT (P)
IRS990/Form990PartVIISectionAGrp/TitleTxt9SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt10FIN SEC/TREASURER (P)
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE COMMITTEE (P)
IRS990/Form990PartVIISectionAGrp/TitleTxt14RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE COMMITTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt013917
IRS990/GainOrLossGrp/SecuritiesAmt01404
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt017000
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0100015
IRS990/GrossReceiptsAmt03463778
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt06
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt013348
IRS990/InsuranceGrp/TotalAmt015371
IRS990/InvestmentIncomeGrp/ExclusionAmt0127642
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0127642
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02244270
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02864084
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt019045
IRS990/LandBldgEquipBasisNetGrp/BOYAmt018808
IRS990/LandBldgEquipBasisNetGrp/EOYAmt017076
IRS990/LandBldgEquipCostOrOtherBssAmt036121
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt03083
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt098611
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROTECT ITS MEMBERS FROM UNJUST AND INJURIOUS COMPETITION ANDTO PROTECT AND PROMOTE OUR CRAFTS' INTERESTS THROUGH UNITY OF ACTION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03457764
IRS990/NetAssetsOrFundBalancesEOYAmt03865994
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt015321
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt015321
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0103375
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt060033
IRS990/OfficeExpensesGrp/TotalAmt088135
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt047146
IRS990/OtherAssetsTotalGrp/EOYAmt058129
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt046936
IRS990/OtherLiabilitiesGrp/BOYAmt040157
IRS990/OtherLiabilitiesGrp/EOYAmt030609
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0SALARY REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0142871
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0142871
IRS990/OtherRevenueTotalAmt0142871
IRS990/OtherSalariesAndWagesGrp/TotalAmt0129191
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt092072
IRS990/PayrollTaxesGrp/TotalAmt0121741
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt066952
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DENNIS FIFE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03076250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03076250
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0100922
IRS990/PYOtherExpensesAmt0584894
IRS990/PYOtherRevenueAmt078251
IRS990/PYProgramServiceRevenueAmt03039939
IRS990/PYRevenuesLessExpensesAmt0250826
IRS990/PYSalariesCompEmpBnftPaidAmt02383392
IRS990/PYTotalExpensesAmt02968286
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03219112
IRS990/ReconcilationRevenueExpnssAmt0304855
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03457764
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03865994
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt011455
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010185
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt021640
IRS990ScheduleD/ExpensesNotReportedAmt0-142871
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt012515
IRS990ScheduleD/ExpensesSubtotalAmt03044714
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt012515
IRS990ScheduleD/InvestmentExpensesNotIncldAmt012515
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0103375
IRS990ScheduleD/OtherExpensesIncludedAmt0-142871
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05621
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08860
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014481
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt030609
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OBLIGATION UNDER CAPITAL LEASE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0142871
IRS990ScheduleD/RevenueNotReportedAmt0103375
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0155386
IRS990ScheduleD/RevenueSubtotalAmt03206698
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE DISTRICT COUNCIL 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 DISTRICT COUNCIL AND TO RECOGNIZE A TAX LIABILITY IF THE DISTRICT COUNCIL 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 DISTRICT COUNCIL 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 DISTRICT COUNCIL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SALARY REIMBURSEMENTS 142,871.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SALARY REIMBURSEMENTS -142,871.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017076
IRS990ScheduleD/TotalExpensesPerForm990Amt03057229
IRS990ScheduleD/TotalLiabilityAmt030609
IRS990ScheduleD/TotalRevenuePerForm990Amt03362084
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03310073
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02901843
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0179178
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1162871
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2150619
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3130992
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4108845
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt5108345
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt699311
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt075415
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt172042
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt279457
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt365489
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt461754
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt536576
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt644979
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt025251
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt125251
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt225251
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt342704
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt425251
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt523296
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt614859
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt60

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