Civic Intelligence

MID-Atlantic District Council Plasters & Cement Masons Opcmia

990 • Fiscal year 2021 • EIN 81-4130925

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 27, 2022

2843 Snyder AvenuePhiladelphia, PA 19145

(215) 468-0235

Siviq Scores

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

Liabilities / Assets

69th percentile

0.05x

Higher debt load relative to assets than 69% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

60th percentile

0.04x

Higher debt load relative to revenue than 60% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Net Margin

71st percentile

20%

Higher net margin than 71% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

94th percentile

$268,467

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Asset Growth

88th percentile

29%

Faster asset growth than 88% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

82nd percentile

21%

Faster revenue growth than 82% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,758,868

Up $617,415 (+29%) from 2020

Net Assets

Up

$2,613,364

Up $650,566 (+33%) from 2020

Liabilities

Down

$145,504

Down $33,151 (-19%) from 2020

Revenue

Up

$3,269,008

Up $560,223 (+21%) from 2020

Expenses

Up

$2,618,442

Up $127,286 (+5.1%) from 2020

Net Income

Up

$650,566

Up $432,937 (+199%) from 2020

Historical Trend

Balance Sheet Trend

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

$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

2021

Assets$2,758,868
Liabilities$145,504
Net Assets$2,613,364

Operations Trend

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

2021

Revenue$3,269,008
Expenses$2,618,442
Net Income$650,566
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 27, 2022
Return Version
2021v4.2
Gross Receipts
$3,269,008
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
Savings and Temporary Cash Investments$1,967,223$2,652,121▲ $684,898
Rtn Earn Endowment Incm Other Fnds$1,962,798$2,613,364▲ $650,566
Cash and Non-Interest-Bearing Accounts$77,942$22,571▼ $55,371
Land, Buildings, and Equipment, Net$0$9,608▲ $9,608
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,141,453$2,758,868▲ $617,415
Other Assets Total$96,288$74,568▼ $21,720
Liabilities
Other Liabilities$93,823$73,812▼ $20,011
Accounts Payable and Accrued Expenses$84,832$71,692▼ $13,140
Total Liabilities$178,655$145,504▼ $33,151
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,962,798$2,613,364▲ $650,566
Total Liabilities and Net Assets / Fund Balance$2,141,453$2,758,868▲ $617,415

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,895$493$7,388
Other Land Buildings$2,713$417$3,130
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark WildsmithPresidentFT$167,674$100,793$268,467
Michael SabatiniFin Sec/ TreasurerFT$157,165$98,791$255,956
Dennis FifeVice PresidentFT$149,412$97,118$246,530
Neil KlineExecutive Committee-$114,204$99,229$213,433
Anthony GattoExecutive CommitteeFT$113,826$90,285$204,111
James KilkennyExecutive CommitteeFT$114,208$86,497$200,705
Timothy RementerSgt at Arms/field RepresentativeFT$114,166$69,931$184,097
Nick BairTrustee-$92,451$85,892$178,343
Jamie BuckExecutive Committee-$36,417$5,000$41,417

Board Members and Trustees

NameTitle
Joseph MoskawskiTrustee
Doug TaylorExecutive Committee
Michael HublerExecutive Committee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,768,715
Investment Income
$293
Other Revenue
$500,000
Change in Net Assets
$650,566

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,269,008
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,269,008
Total Revenue per Form 990
$3,269,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,123,184
Other Expenses$495,258
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---$1,336,426
Other Salaries and Wages---$313,401
Other Employee Benefits---$199,936
Pension Plan Contributions---$178,976
Travel---$166,959
Payroll Taxes---$94,445
Payments to Affiliates---$88,051
Office Expenses---$87,720
Occupancy---$39,802
Fees for Services Accounting---$33,210
Insurance---$32,566
Conferences and Meetings---$26,422
Fees for Services Other---$12,045
Information Technology---$7,548
Depreciation Depletion---$910
Advertising---$25
Total Functional Expenses$0$0$0$2,618,442

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,618,442
Total Expenses per Audited Statements$2,618,442
Total Expenses per Form 990$2,618,442
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
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligation Under Capital Lease$73,812
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 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 by its independent public accountant who forwards it to the council's governing body for their review and signature.

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
Mark Wildsmith
Title
President/business Manager
Phone
2154680235
Signed
2022-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Wildsmith
Formed
2016
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
0
Employees
23
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
ONE PRESIDENTIAL BLVD STE 330, BALA CYNWYD, PA 19004
Preparer
Louis Verzella 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 selection of the independent accountant that 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 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.

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IRS990/PYOtherExpensesAmt0485318
IRS990/PYOtherRevenueAmt0721
IRS990/PYProgramServiceRevenueAmt02706623
IRS990/PYRevenuesLessExpensesAmt0217629
IRS990/PYSalariesCompEmpBnftPaidAmt02005838
IRS990/PYTotalExpensesAmt02491156
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02708785
IRS990/ReconcilationRevenueExpnssAmt0650566
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02613364
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01967223
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02652121
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0493
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IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02618442
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02713
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0417
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03130
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt073812
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OBLIGATION UNDER CAPITAL LEASE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03269008
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 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09608
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IRS990ScheduleD/TotalLiabilityAmt073812
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03269008
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IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2149412
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt6114166
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt792451
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt073759
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt171757
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt270084
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt372195
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt463251
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt559463
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt643243
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt716711
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt127034
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt227034
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt327034
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt427034
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARK WILDSMITH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MICHAEL SABATINI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2DENNIS FIFE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3NEIL KLINE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4ANTHONY GATTO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5JAMES KILKENNY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm6TIMOTHY REMENTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm7NICK BAIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1FIN SEC/ TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3EXECUTIVE COMMITTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4EXECUTIVE COMMITTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt5EXECUTIVE COMMITTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt6SGT AT ARMS/FIELD REPRESENTATIVE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt7TRUSTEE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt4204111
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt5200705
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt6184097

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