Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
990 • Fiscal year 2017 • EIN 91-1124729
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
Liabilities / Revenue
22nd percentile
Higher debt load relative to revenue than 22% of similar nonprofits.
Net Margin
81st percentile
Higher net margin than 81% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 10.6% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Up$2,178,558
Up $341,047 (+19%) from 2016
Net Assets
Up$2,163,780
Up $355,130 (+20%) from 2016
Liabilities
Down$14,778
Down $14,083 (-49%) from 2016
Revenue
Up$1,380,253
Up $165,044 (+14%) from 2016
Expenses
Up$1,037,758
Up $90,289 (+9.5%) from 2016
Net Income
Up$342,495
Up $74,755 (+28%) from 2016
To provide education and training for persons who are or will become cement masons and/or plasterers
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $996,638 | $1,257,550 | ▲ $260,912 |
| Investments in Publicly Traded Securities | $444,098 | $464,883 | ▲ $20,785 |
| Cash and Non-Interest-Bearing Accounts | $255,572 | $311,591 | ▲ $56,019 |
| Accounts Receivable | $122,523 | $134,096 | ▲ $11,573 |
| Land, Buildings, and Equipment, Net | $14,180 | $10,438 | ▼ $3,742 |
| Prepaid Expenses and Deferred Charges | $4,500 | $0 | ▼ $4,500 |
| Total Assets | $1,837,511 | $2,178,558 | ▲ $341,047 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $28,861 | $14,778 | ▼ $14,083 |
| Total Liabilities | $28,861 | $14,778 | ▼ $14,083 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,808,650 | $2,163,780 | ▲ $355,130 |
| Total Net Assets Fund Balance | $1,808,650 | $2,163,780 | ▲ $355,130 |
| Total Liabilities and Net Assets / Fund Balance | $1,837,511 | $2,178,558 | ▲ $341,047 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $10,438 | $203,772 | $214,210 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Joseph Hannan | Management Official | FT | $91,756 | $54,218 | $145,974 |
| Frank Benish | Trustee | FT | $21,127 | $11,894 | $33,021 |
| Name | Title |
|---|---|
| Eric Coffelt | Chairman |
| Don Kowalchuk | Trustee |
| Edward Case | Trustee |
| Jim Geren | Trustee |
| John Salinas | Trustee |
| Larry White | Trustee |
| Doug Peterson | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $679,930 |
| Other Expenses | $357,828 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $219,664 | $66,951 | - | $286,615 |
| Current Officers, Directors, Trustees, and Key Employees | $187,104 | - | - | $187,104 |
| Pension Plan Contributions | $79,085 | $13,220 | - | $92,305 |
| Other Employee Benefits | $56,370 | $16,258 | - | $72,628 |
| Travel | $26,032 | $26,031 | - | $52,063 |
| Payroll Taxes | $35,444 | $5,834 | - | $41,278 |
| Office Expenses | - | $28,936 | - | $28,936 |
| Other Expenses | $16,282 | $9,951 | - | $16,282 |
| Fees for Services Accounting | - | $11,250 | - | $11,250 |
| Fees for Services Management | - | $9,904 | - | $9,904 |
| Insurance | $7,670 | $1,918 | - | $9,588 |
| Fees for Services Legal | - | $4,236 | - | $4,236 |
| Depreciation Depletion | $2,994 | $748 | - | $3,742 |
| Conferences and Meetings | $175 | - | - | $175 |
| Total Functional Expenses | $842,521 | $195,237 | $0 | $1,037,758 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,037,758 |
| Total Expenses per Audited Statements | $1,037,758 |
| Total Expenses per Form 990 | $1,037,758 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The trust has contracted with welfare & pension administration service, inc. To provide certain administration services for the trust.”
“There are no committees with authority to act on behalf of the organization's governing body.”
“The form 990 is provided to the board of trustees for their review prior to filing.”
“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.”
“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
“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.”
“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, 2017, 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. The trust's management believes the trust is no longer subject to income tax examinations for the fiscal years prior to 2014.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 28861 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 14778 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 122523 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 134096 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE EDUCATION AND TRAINING FOR PERSONS WHO ARE OR WILL BECOME CEMENT MASONS AND/OR PLASTERERS |
| IRS990/AllOtherContributionsAmt | 0 | 5020 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | WELFARE AND PENSION ADMINISTRATION SERVICE INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2064417574 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 34203 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SEATTLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98124 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 255572 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 311591 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 187104 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 187104 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 175 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 175 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 5020 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 10651 |
| IRS990/CYOtherExpensesAmt | 0 | 357828 |
| IRS990/CYOtherRevenueAmt | 0 | 25816 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1338766 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 342495 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 679930 |
| IRS990/CYTotalExpensesAmt | 0 | 1037758 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1380253 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 748 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2994 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3742 |
| IRS990/Desc | 0 | DISBURSEMENTS USED TO PROVIDE FOR EDUCATION AND TRAINING OF PERSONS WHO ARE OR WILL BECOME CEMENT MASONS AND/OR PLASTERERS APPRENTICES OR FOR THE RETRAINING OF JOURNEYMEN |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 16 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 842521 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11250 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11250 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 4236 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4236 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 9904 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 9904 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 11894 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 54218 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | EDWARD CASE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JIM GEREN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ERIC COFFELT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LARRY WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DON KOWALCHUK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN SALINAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DOUG PETERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | FRANK BENISH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOSEPH HANNAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 21127 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 91756 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MANAGEMENT OFFICIAL |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1941 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 125 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1697216 |
| IRS990/GrossReceiptsAmt | 0 | 3077344 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1918 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7670 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9588 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 10526 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 10526 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 444098 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 464883 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 203772 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 14180 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 10438 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 214210 |
| IRS990/LegalDomicileStateCd | 0 | WA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1697091 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE EDUCATION AND TRAINING FOR PERSONS WHO ARE OR WILL BECOME CEMENT MASONS AND/OR PLASTERERS |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1808650 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2163780 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 125 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 125 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 12635 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 28936 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28936 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 16258 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 56370 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 72628 |
| IRS990/OtherExpensesGrp/Desc | 0 | TUITION |
| IRS990/OtherExpensesGrp/Desc | 1 | SCHOOL SUPPLIES & TOOLS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | GIFTS AND AWARDS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9951 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 102185 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 99566 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9950 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 16282 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 102185 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 99566 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 19901 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16282 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 25816 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 25816 |
| IRS990/OtherRevenueTotalAmt | 0 | 25816 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 66951 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 219664 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 286615 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5834 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 35444 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 41278 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 13220 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 79085 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 92305 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4500 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ERIC COFFELT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | REIMBURSEMENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1333277 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 5489 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1333277 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 5489 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 8769 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 8523 |
| IRS990/PYOtherExpensesAmt | 0 | 310104 |
| IRS990/PYOtherRevenueAmt | 0 | 12851 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1185066 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 267740 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 637365 |
| IRS990/PYTotalExpensesAmt | 0 | 947469 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1215209 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 342495 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1257550 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 203772 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 214210 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1037758 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 12635 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1380253 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2017, 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. THE TRUST'S MANAGEMENT BELIEVES THE TRUST IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1037758 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1380253 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1037758 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S EQUAL OPPORTUNITY STATEMENT APPEARS ON THE APPRENTICESHIP INFORMATIONAL FLYER, WHICH IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUST HAS CONTRACTED WITH WELFARE & PENSION ADMINISTRATION SERVICE, INC. TO PROVIDE CERTAIN ADMINISTRATION SERVICES FOR THE TRUST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE ORGANIZATION'S GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C: |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
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| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 2178558 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1837511 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2178558 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 5020 |
| IRS990/TotalEmployeeCnt | 0 | 16 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 195237 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 842521 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1037758 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 28861 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 14778 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 28861 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 14778 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1808650 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2163780 |
| IRS990/TotalOtherCompensationAmt | 0 | 66112 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 842521 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1338766 |
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| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1837511 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2178558 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 26031 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 26032 |
| IRS990/TravelGrp/TotalAmt | 0 | 52063 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 1808650 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 2163780 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6737 CORSON AVE SO |
| IRS990/USAddress/CityNm | 0 | SEATTLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/USAddress/ZIPCd | 0 | 98108 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.OPCMIALOCAL528.ORG (TRUST INFO) |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ERIC COFFELT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2067629286 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-07-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CEMENT MASONS AND PLASTERERS TRAINING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | TRUST OF WASHINGTON |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CEME |
| ReturnHeader/Filer/EIN | 0 | 911124729 |
| ReturnHeader/Filer/PhoneNum | 0 | 2067629286 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6737 CORSON AVE SO |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.