Civic Intelligence

Cement Masons and Plasterers Training Trust of Washington

990 • Fiscal year 2020 • EIN 91-1124729

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 14, 2021

Organization ProfileWWW.OPCMIALOCAL528.ORG (TRUST INFO)
6737 Corson Ave SoSeattle, WA 98108

(206) 762-9286

Siviq Scores

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

Liabilities / Assets

50th percentile

0.10x

Higher debt load relative to assets than 50% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

61st percentile

0.21x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

61st percentile

11%

Higher net margin than 61% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

87th percentile

$174,749

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

74th percentile

22%

Faster asset growth than 74% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

47th percentile

-0.4%

Faster revenue growth than 47% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$4,026,510

Up $736,182 (+22%) from 2019

Net Assets

Up

$3,623,722

Up $393,867 (+12%) from 2019

Liabilities

Up

$402,788

Up $342,315 (+566%) from 2019

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin61st percentile

Revenue

Down

$1,881,676

Down $8,461 (-0.4%) from 2019

Expenses

Up

$1,666,042

Up $241,287 (+17%) from 2019

Net Income

Down

$215,634

Down $249,748 (-54%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$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

2020

Assets$4,026,510
Liabilities$402,788
Net Assets$3,623,722
Open 2020 Filing

Operations Trend

Revenue Growth47th percentile

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

2020

Revenue$1,881,676
Expenses$1,666,042
Net Income$215,634
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 14, 2021
Return Version
2019v5.2
Gross Receipts
$1,881,676
Mission and Program Overview

Mission

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$1,797,329$2,286,859▲ $489,530
Cash and Non-Interest-Bearing Accounts$369,630$819,022▲ $449,392
Savings and Temporary Cash Investments$833,372$661,243▼ $172,129
Accounts Receivable$214,451$193,874▼ $20,577
Land, Buildings, and Equipment, Net$75,546$65,512▼ $10,034
Total Assets$3,290,328$4,026,510▲ $736,182
Liabilities
Other Liabilities$0$236,000▲ $236,000
Accounts Payable and Accrued Expenses$60,473$166,788▲ $106,315
Total Liabilities$60,473$402,788▲ $342,315
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,229,855$3,623,722▲ $393,867
Total Net Assets Fund Balance$3,229,855$3,623,722▲ $393,867
Total Liabilities and Net Assets / Fund Balance$3,290,328$4,026,510▲ $736,182

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$65,512$226,446$291,958
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tommy ParsonsManagement OfficialFT$115,659$59,090$174,749
Frank BenishTrustee - PastFT$15,295$8,533$23,828

Board Members and Trustees

NameTitle
Eric CoffeltChairman
Chris HartshorneTrustee
Edward CaseTrustee
John SalinasTrustee
Larry WhiteTrustee
Micah SilbermanTrustee
Mike WrightTrustee
Andrew LedbetterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$71,425
Program Service Revenue
$1,713,102
Investment Income
$56,652
Other Revenue
$40,497
All Other Contributions
$71,425
Change in Net Assets
$215,634

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,875,821
Revenue Not Reported on Financial Statements
$5,855
Revenue Not Reported on Form 990
$178,233
Total Revenue per Audited Statements
$2,054,054
Total Revenue per Form 990
$1,881,676
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$942,833
Other Expenses$723,209
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$391,928$80,275-$472,203
Current Officers, Directors, Trustees, and Key Employees$134,998$27,650-$162,648
Pension Plan Contributions$123,802$18,499-$142,301
Other Employee Benefits$92,446$13,814-$106,260
Fees for Services Other$61,296--$61,296
Payroll Taxes$49,319$10,102-$59,421
Other Expenses$47,437$5,163-$52,600
All Other Expenses$41,463--$41,463
Office Expenses$22,318$4,751-$27,069
Fees for Services Accounting-$25,027-$25,027
Fees for Services Legal-$17,254-$17,254
Insurance$13,324$2,273-$15,597
Fees for Services Management-$14,124-$14,124
Depreciation Depletion$10,703$1,456-$12,159
Occupancy$4,126$4,125-$8,251
Fees for Service Investment Mgmnt Fees-$5,855-$5,855
Total Functional Expenses$1,199,674$466,368$0$1,666,042

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,666,042
Expenses per Audited Statements$1,660,187
Total Expenses per Audited Statements$1,660,187
Expenses Not Reported on Financial Statements$5,855
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Withdrawal Liability Payable$236,000
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. To provide certain administration services for the trust.”

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
Phone
2067629286
Address
6737 CORSON AVE SO, SEATTLE, WA 98108

Signing Officer

Name
Eric Coffelt
Title
Chairman
Phone
2067629286
Signed
2021-07-14
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
Lindquist Llp
Address
5000 EXECUTIVE PARKWAY SUITE 400, SAN RAMON, CA 94583
Preparer
Todd M Stokes
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The board of trustees is responsible for oversight of the audit and selction of an independent accountant. This process has not changed from the prior year. As the filing date, the audit is in progress and pending completion.”

Financial Statement Notes

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, 2020, 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 2017.”

Raw XML AppendixShowing 400 of 478 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt060473
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0166788
IRS990/AccountsReceivableGrp/BOYAmt0214451
IRS990/AccountsReceivableGrp/EOYAmt0193874
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE EDUCATION AND TRAINING FOR PERSONS WHO ARE OR WILL BECOME CEMENT MASONS AND/OR PLASTERERS
IRS990/AllOtherContributionsAmt071425
IRS990/AllOtherExpensesGrp/ProgramServicesAmt041463
IRS990/AllOtherExpensesGrp/TotalAmt041463
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WELFARE AND PENSION ADMINISTRATION SERVICE INC
IRS990/BooksInCareOfDetail/PhoneNum02064417574
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 34203
IRS990/BooksInCareOfDetail/USAddress/CityNm0SEATTLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098124
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0369630
IRS990/CashNonInterestBearingGrp/EOYAmt0819022
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt027650
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0134998
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0162648
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt071425
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt056652
IRS990/CYOtherExpensesAmt0723209
IRS990/CYOtherRevenueAmt040497
IRS990/CYProgramServiceRevenueAmt01713102
IRS990/CYRevenuesLessExpensesAmt0215634
IRS990/CYSalariesCompEmpBnftPaidAmt0942833
IRS990/CYTotalExpensesAmt01666042
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01881676
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01456
IRS990/DepreciationDepletionGrp/ProgramServicesAmt010703
IRS990/DepreciationDepletionGrp/TotalAmt012159
IRS990/Desc0DISBURSEMENTS 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/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01199674
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt025027
IRS990/FeesForServicesAccountingGrp/TotalAmt025027
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt017254
IRS990/FeesForServicesLegalGrp/TotalAmt017254
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt014124
IRS990/FeesForServicesManagementGrp/TotalAmt014124
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt061296
IRS990/FeesForServicesOtherGrp/TotalAmt061296
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt05855
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt05855
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt88533
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt959090
IRS990/Form990PartVIISectionAGrp/PersonNm0ERIC COFFELT
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDREW LEDBETTER
IRS990/Form990PartVIISectionAGrp/PersonNm2EDWARD CASE
IRS990/Form990PartVIISectionAGrp/PersonNm3LARRY WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN SALINAS
IRS990/Form990PartVIISectionAGrp/PersonNm5MICAH SILBERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6MIKE WRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm7CHRIS HARTSHORNE
IRS990/Form990PartVIISectionAGrp/PersonNm8FRANK BENISH
IRS990/Form990PartVIISectionAGrp/PersonNm9TOMMY PARSONS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt815295
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9115659
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE - PAST
IRS990/Form990PartVIISectionAGrp/TitleTxt9MANAGEMENT OFFICIAL
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01941
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01881676
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02273
IRS990/InsuranceGrp/ProgramServicesAmt013324
IRS990/InsuranceGrp/TotalAmt015597
IRS990/InvestmentIncomeGrp/ExclusionAmt056652
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt056652
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01797329
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02286859
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0226446
IRS990/LandBldgEquipBasisNetGrp/BOYAmt075546
IRS990/LandBldgEquipBasisNetGrp/EOYAmt065512
IRS990/LandBldgEquipCostOrOtherBssAmt0291958
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE EDUCATION AND TRAINING FOR PERSONS WHO ARE OR WILL BECOME CEMENT MASONS AND/OR PLASTERERS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03229855
IRS990/NetAssetsOrFundBalancesEOYAmt03623722
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0178233
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03229855
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03623722
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04125
IRS990/OccupancyGrp/ProgramServicesAmt04126
IRS990/OccupancyGrp/TotalAmt08251
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04751
IRS990/OfficeExpensesGrp/ProgramServicesAmt022318
IRS990/OfficeExpensesGrp/TotalAmt027069
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013814
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt092446
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0106260
IRS990/OtherExpensesGrp/Desc0WITHDRAWAL LIABILITY EX
IRS990/OtherExpensesGrp/Desc1TUITION
IRS990/OtherExpensesGrp/Desc2SCHOOL SUPPLIES & TOOLS
IRS990/OtherExpensesGrp/Desc3REFUND AND OTHER
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0236000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15163
IRS990/OtherExpensesGrp/ProgramServicesAmt0120696
IRS990/OtherExpensesGrp/ProgramServicesAmt185818
IRS990/OtherExpensesGrp/ProgramServicesAmt247437
IRS990/OtherExpensesGrp/TotalAmt0236000
IRS990/OtherExpensesGrp/TotalAmt1120696
IRS990/OtherExpensesGrp/TotalAmt285818
IRS990/OtherExpensesGrp/TotalAmt352600
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0236000
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0FTE REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/Desc1LEGAL FEES COLLECTED
IRS990/OtherRevenueMiscGrp/Desc2OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt039156
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11128
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2213
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt039156
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11128
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2213
IRS990/OtherRevenueTotalAmt040497
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt080275
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0391928
IRS990/OtherSalariesAndWagesGrp/TotalAmt0472203
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010102
IRS990/PayrollTaxesGrp/ProgramServicesAmt049319
IRS990/PayrollTaxesGrp/TotalAmt059421
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt018499
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0123802
IRS990/PensionPlanContributionsGrp/TotalAmt0142301
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ERIC COFFELT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/Desc2SETTLEMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01702831
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt15771
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01702831
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15771
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt094835
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt044803
IRS990/PYOtherExpensesAmt0489954
IRS990/PYOtherRevenueAmt014683
IRS990/PYProgramServiceRevenueAmt01735816
IRS990/PYRevenuesLessExpensesAmt0465382
IRS990/PYSalariesCompEmpBnftPaidAmt0934801
IRS990/PYTotalExpensesAmt01424755
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01890137
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0215634
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01753599
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0833372
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0661243
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt065512
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0226446
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0291958
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05855
IRS990ScheduleD/ExpensesSubtotalAmt01660187
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt05855
IRS990ScheduleD/InvestmentExpensesNotIncldAmt05855
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0178233
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0236000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0WITHDRAWAL LIABILITY PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt0178233
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05855
IRS990ScheduleD/RevenueSubtotalAmt01875821
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, 2020, 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 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt065512
IRS990ScheduleD/TotalExpensesPerForm990Amt01666042
IRS990ScheduleD/TotalLiabilityAmt0236000
IRS990ScheduleD/TotalRevenuePerForm990Amt01881676
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02054054
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01660187
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S EQUAL OPPORTUNITY STATEMENT APPEARS ON THE APPRENTICESHIP INFORMATIONAL FLYER, WHICH IS AVAILABLE ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0115659
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt041715
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt017375
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TOMMY PARSONS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0MANAGEMENT OFFICIAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0174749
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUST HAS CONTRACTED WITH WELFARE & PENSION ADMINISTRATION SERVICE, INC. TO PROVIDE CERTAIN ADMINISTRATION SERVICES FOR THE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE ORGANIZATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES FOR THEIR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY 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/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AND SELCTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AS THE FILING DATE, THE AUDIT IS IN PROGRESS AND PENDING COMPLETION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,026,510
Liabilities
$402,788
Net assets
$3,623,722
Revenue
$1,881,676
Expenses
$1,666,042
Net income
$215,634
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
2020Detailed filing. Detailed filing data is available for this year.$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