Civic Intelligence

Cement Masons and Plasterers Training Trust of Washington

EIN 91-1124729 • 501(c)3 • Seattle, WA

Profile

To provide education and training for persons who are or will become cement masons and/or plasterers

6737 Corson Ave SoSeattle, WA 98108

www.opcmialocal528.org (trust info)

Siviq Scores

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

Liabilities / Assets

46th percentile

0.09x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.26x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$140,516

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-21%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$6,095,972

Up $838,452 (+16%) from 2023

Liabilities

Up

$578,218

Up $110,151 (+24%) from 2023

Net Assets

Up

$5,517,754

Up $728,301 (+15%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin63rd percentile

Revenue

Down

$2,255,955

Down $585,029 (-21%) from 2023

Expenses

Down

$2,007,068

Down $379,824 (-16%) from 2023

Net Income

Down

$248,887

Down $205,205 (-45%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $797,276Liabilities 2011: $6,754Net Assets 2011: $790,5222011Assets 2012: $827,323Liabilities 2012: $13,347Net Assets 2012: $813,9762012Assets 2013: $872,082Liabilities 2013: $12,087Net Assets 2013: $859,9952013Assets 2014: $1,293,812Liabilities 2014: $18,477Net Assets 2014: $1,275,3352014Assets 2015: $1,559,934Liabilities 2015: $31,444Net Assets 2015: $1,528,4902015Assets 2016: $1,837,511Liabilities 2016: $28,861Net Assets 2016: $1,808,6502016Assets 2017: $2,178,558Liabilities 2017: $14,778Net Assets 2017: $2,163,7802017Assets 2018: $2,727,980Liabilities 2018: $28,678Net Assets 2018: $2,699,3022018Assets 2019: $3,290,328Liabilities 2019: $60,473Net Assets 2019: $3,229,8552019Assets 2020: $4,026,510Liabilities 2020: $402,788Net Assets 2020: $3,623,7222020Assets 2021: $4,687,604Liabilities 2021: $364,092Net Assets 2021: $4,323,5122021Assets 2022: $4,722,859Liabilities 2022: $401,292Net Assets 2022: $4,321,5672022Assets 2023: $5,257,520Liabilities 2023: $468,067Net Assets 2023: $4,789,4532023Assets 2024: $6,095,972Liabilities 2024: $578,218Net Assets 2024: $5,517,7542024

Highlighted filing

2024

Assets$6,095,972
Liabilities$578,218
Net Assets$5,517,754
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

$3.0M$2.0M$1.0M$0Expenses 2011: $646,9652011Expenses 2012: $649,0012012Revenue 2013: $725,100Expenses 2013: $682,143Net Income 2013: $42,9572013Revenue 2014: $971,226Expenses 2014: $790,129Net Income 2014: $181,0972014Revenue 2015: $1,164,847Expenses 2015: $905,325Net Income 2015: $259,5222015Revenue 2016: $1,215,209Expenses 2016: $947,469Net Income 2016: $267,7402016Revenue 2017: $1,380,253Expenses 2017: $1,037,758Net Income 2017: $342,4952017Revenue 2018: $1,715,439Expenses 2018: $1,144,202Net Income 2018: $571,2372018Revenue 2019: $1,890,137Expenses 2019: $1,424,755Net Income 2019: $465,3822019Revenue 2020: $1,881,676Expenses 2020: $1,666,042Net Income 2020: $215,6342020Revenue 2021: $2,160,065Expenses 2021: $1,658,384Net Income 2021: $501,6812021Revenue 2022: $2,152,152Expenses 2022: $1,823,215Net Income 2022: $328,9372022Revenue 2023: $2,840,984Expenses 2023: $2,386,892Net Income 2023: $454,0922023Revenue 2024: $2,255,955Expenses 2024: $2,007,068Net Income 2024: $248,8872024

Highlighted filing

2024

Revenue$2,255,955
Expenses$2,007,068
Net Income$248,887
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,095,972
Liabilities
$578,218
Net assets
$5,517,754
Revenue
$2,255,955
Expenses
$2,007,068
Net income
$248,887
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.10$0.58$5.52$2.26$2.01$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.26$0.47$4.79$2.84$2.39$0.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.72$0.40$4.32$2.15$1.82$0.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.69$0.36$4.32$2.16$1.66$0.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.03$0.40$3.62$1.88$1.67$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.29$0.06$3.23$1.89$1.42$0.47
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.03$2.70$1.72$1.14$0.57
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.01$2.16$1.38$1.04$0.34
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.03$1.81$1.22$0.95$0.27
2015Detailed filing. Detailed filing data is available for this year.$1.56$0.03$1.53$1.16$0.91$0.26
2014Detailed filing. Detailed filing data is available for this year.$1.29$0.02$1.28$0.97$0.79$0.18
2013Summary only. Only limited summary data is available for this year.$0.87$0.01$0.86$0.73$0.68$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.01$0.81$0.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.01$0.79$0.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 10, 2025
Return Version
2023v6.0
Gross Receipts
$2,255,955
Mission and Program Overview

Mission

To provide education and training for persons who are or will become cement masons and/or plasterers

To provide education and training for persons who are or will become cement masons and/or plasterers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,259,847$2,553,156▲ $293,309
Cash and Non-Interest-Bearing Accounts$1,724,612$2,109,699▲ $385,087
Savings and Temporary Cash Investments$919,133$819,535▼ $99,598
Land, Buildings, and Equipment, Net$139,801$355,099▲ $215,298
Accounts Receivable$195,605$258,483▲ $62,878
Pledges and Grants Receivable$18,522$0▼ $18,522
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$5,257,520$6,095,972▲ $838,452
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$270,417$389,418▲ $119,001
Other Liabilities$197,650$188,800▼ $8,850
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$468,067$578,218▲ $110,151
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,789,453$5,517,754▲ $728,301
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$4,789,453$5,517,754▲ $728,301
Total Liabilities and Net Assets / Fund Balance$5,257,520$6,095,972▲ $838,452

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$355,099$369,022$724,121
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael RaymondApprenticeship CoordinatorFT$107,441$33,075$140,516
Linda RiggsOffice ManagerFT$101,528$34,054$135,582

Board Members and Trustees

NameTitle
Eric CoffeltChairman
Edward CaseTrustee
John SalinasTrustee
Luke StreetTrustee
Micah SilbermanTrustee
Mike WrightTrustee
Travis MetzgerTrustee
Andrew LedbetterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$80,308
Program Service Revenue
$2,084,336
Investment Income
$85,560
Other Revenue
$5,751
Change in Net Assets
$248,887

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,249,985
Revenue Not Reported on Financial Statements
$5,970
Revenue Not Reported on Form 990
$211,438
Total Revenue per Audited Statements
$2,461,423
Total Revenue per Form 990
$2,255,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,390,451
Other Expenses$616,171
Grants and Similar Amounts Paid$446
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$620,040$217,965-$838,005
Other Employee Benefits$335,781$20,108-$355,889
Pension Plan Contributions$110,339$6,608-$116,947
Payroll Taxes$58,903$20,707-$79,610
Travel$32,008$32,007-$64,015
Office Expenses$55,388--$55,388
Depreciation Depletion$33,297$2,587-$35,884
Fees for Services Accounting-$28,695-$28,695
Insurance-$28,259-$28,259
Other Expenses$128,694$20,404-$20,404
Fees for Services Management-$15,355-$15,355
Conferences and Meetings$7,675$7,674-$15,349
Occupancy$12,000--$12,000
Advertising-$8,526-$8,526
Fees for Services Legal-$7,276-$7,276
Fees for Service Investment Mgmnt Fees-$5,970-$5,970
Grants to Domestic Individuals$446--$446
Total Functional Expenses$1,584,927$422,141$0$2,007,068

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,007,068
Expenses per Audited Statements$2,001,098
Total Expenses per Audited Statements$2,001,098
Expenses Not Reported on Financial Statements$5,970
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Withdrawal Liability$188,800
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
Yes

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 3:

“The trust has contracted with welfare & pension administration service, inc., which is responsible for cash, investments and employer contributions revenue. The trust employs a bookkeeper at the training facility to administer all other activity, including certain cash, fixed assets, grants and other funding, operating expenses, and payroll.”

FORM 990, PART VI, SECTION A, LINE 8B:

“There are no committees with authority to act on behalf of the organization's governing body.”

FORM 990, PART VI, SECTION B, LINE 11B:

“The form 990 is provided to the board of trustees for their review prior to filing.”

FORM 990, PART VI, SECTION B, LINE 12C:

“Any trustee, employee or service provider authorized to conduct transactions on behalf of the trust who has reason to believe that a proposed transaction might constitute a prohibited transaction with a party in interest should consult with trust counsel and take whatever additional action may be appropriate to ensure that the proposed transaction will not be conducted without trust counsel's approval.”

FORM 990, PART VI, SECTION C, LINE 19:

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Cement Masons and Plasterers Training
EIN
91-1124729
In Care Of
% WELFARE & PENSION ADM SERVIC
Phone
2067629286
Address
6737 CORSON AVE SO, SEATTLE, WA 98108

Signing Officer

Name
Eric Coffelt
Title
Chairman
Phone
2067629286
Signed
2025-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Coffelt
Formed
1941
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
13
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
6101 BOLLINGER CANYON RD STE 400, SAN RAMON, CA 94583
Preparer
Albert Leech
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The board of trustees is responsible for oversight of the audit and selection of an independent accountant. This process has not changed from the prior year. As of the time of filing this return, the audit for the year ended august 31, 2024, is in progress and pending completion.”

FORM 990, PART XI, LINE 8:

“The form 990 for the year ended august 31, 2023 was submitted prior to the finalization of the audit. Adjustments to the financial records were made during the audit process, resulting in a prior period adjustment.”

Financial Statement Notes

FORM 990, SCHEDULE D, PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management to evaluate the tax positions taken by the trust and to recognize a tax liability if the trust has taken an uncertain position that, more likely than not, would not be sustained upon examination by the internal revenue service. The trust's management has analyzed the tax positions taken by the trust and has concluded that, as of august 31, 2024 and 2023, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The trust is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 513 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
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE TRUST AND TO RECOGNIZE A TAX LIABILITY IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE TRUST'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT, AS OF AUGUST 31, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE D, PART X, LINE 2:
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