CEMENT MASONS-592 WELFARE FUND: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CEMENT MASONS-592 WELFARE FUND (EIN 23-1578380)
- Tax period
- 2023-05-01 to 2024-04-30
- Filed
- 2025-02-13
- IRS object ID
- 202530449349300748
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-13T11:07:03-06:00 | ReturnTs |
| Tax Period End | 2024-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 611436956 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOVAK FRANCELLA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 MONUMENT RD 5TH FLR | AddressLine1Txt |
| City | BALA CYNWYD | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231578380 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CEMENT MASONS UNION LOCAL NO 592 | BusinessNameLine1Txt |
| Business Name Line2 | WELFARE PLAN | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CEME | BusinessNameControlTxt |
| Phone | 2154680237 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7821 BARTRAM AVENUE 102 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19153 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK WILDSMITH | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 2154680237 | PhoneNum |
| Signature | 2025-02-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LOUIS VERZELLA CPA | PreparerPersonNm |
| PTIN | P00360279 | PTIN |
| Phone | 6106689400 | PhoneNum |
| Preparation | 2025-02-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK WILDSMITH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7821 BARTRAM AVENUE 102 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19153 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $36,541,274 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1960 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | THE PURPOSE OF CEMENT MASONS UNION LOCAL 592 HEALTH AND WELFARE FUND IS TO PROVIDE FOR THE PAYMENT OF LIFE, SICK, ACCIDENT, OR OTHER BENEFITS TO ITS MEMBERS OR THEIR DEPENDENTS OR DESIGNATED BENEFICIARIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,570,001 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,611,432 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,025,771 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,330,587 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,445 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $12,607,217 | PYTotalRevenueAmt |
| CY Total Revenue | $12,942,019 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $8,423,671 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $9,278,479 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $236,644 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $255,872 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $803,656 | PYOtherExpensesAmt |
| CY Other Expenses | $721,419 | CYOtherExpensesAmt |
| PY Total Expenses | $9,463,971 | PYTotalExpensesAmt |
| CY Total Expenses | $10,255,770 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,143,246 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,686,249 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $30,969,382 | TotalAssetsBOYAmt |
| Total Assets EOY | $33,670,504 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $127,594 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $134,539 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $30,841,788 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $33,535,965 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PURPOSE OF CEMENT MASONS UNION LOCAL 592 HEALTH AND WELFARE FUND IS TO PROVIDE FOR THE PAYMENT OF LIFE, SICK, ACCIDENT, OR OTHER BENEFITS TO ITS MEMBERS OR THEIR DEPENDENTS OR DESIGNATED BENEFICIARIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PLAN PROVIDES MEDICAL, HOSPITAL, SURGICAL, DEATH, WEEKLY DISABILITY INCOME, AND MEDICINE REIMBURSEMENTS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOSEPH MOSKAUSKI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2154680237 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7821 BARTRAM AVENUE | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19153 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| FRANCIS A PIETRINI | |||||||
| EMPLOYER CO-CHAIRMAN | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MARK WILDSMITH | |||||||
| UNION TRUSTEE CO-CHAIRMAN | 2.00 | Yes (X) | $0 | $175,982 | $101,816 | 38.00 | |
| MIKE SABATINI | |||||||
| UNION TRUSTEE | 2.00 | Yes (X) | $0 | $165,839 | $99,814 | 38.00 | |
| BEN CONNORS | |||||||
| EMPLOYER TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ED LUTZ III | |||||||
| UNION TRUSTEE | 2.00 | Yes (X) | $0 | $11,759 | $0 | ||
| TOM O'NEIL | |||||||
| EMPLOYER TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DENNIS FIFE | |||||||
| UNION TRUSTEE | 2.00 | Yes (X) | $0 | $157,911 | $98,285 | 38.00 | |
| SEAN HEALY | |||||||
| EMPLOYER TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE MOSKAUSKI | |||||||
| ADMINISTRATOR | 10.00 | $33,213 | $123,223 | $96,957 | 30.00 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $33,213 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $634,714 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $396,872 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AETNA | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 920 HARVEST DRIVE PO BOX 50092 | AddressLine1Txt |
| City | BLUE BELL | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19422 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CLAIMS PROCESSING | ServicesDesc |
| Compensation | $328,396 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 525100 | $9,565,010 | $9,565,010 |
| VACATION CONTRIBUTIONS | 525100 | $1,671,484 | $1,671,484 |
| RETIREE & MEDICARE CONTRIBUTIONS | 525100 | $329,376 | $329,376 |
| SELF PAY CONTRIBUTIONS | 525100 | $27,804 | $27,804 |
| COBRA CONTRIBUTIONS | 525100 | $17,758 | $17,758 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,611,432 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,266,107 | TotalRevenueColumnAmt |
| Exclusion | $1,266,107 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $23,663,735 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $23,599,255 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $64,480 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,480 | TotalRevenueColumnAmt |
| Exclusion | $64,480 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,942,019 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,611,432 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,330,587 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,278,479 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,392 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,816 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,985 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,679 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,098 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,802 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,196 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $354,330 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,795 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,405 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,157 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,865 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,613 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,873 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,403 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| FEES MANDATED BY THE AC | $2,790 |
| ALLOCATED DEPRECIATION | $92 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,255,770 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,750 | BOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,657,094 | BOYAmt |
| EOY | $4,144,194 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,551,485 | BOYAmt |
| EOY | $1,527,272 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,649 | BOYAmt |
| EOY | $31,338 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,629,813 | BOYAmt |
| EOY | $22,858,855 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,595,591 | BOYAmt |
| EOY | $5,008,845 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,000 | BOYAmt |
| EOY | $100,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,969,382 | BOYAmt |
| EOY | $33,670,504 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,045 | BOYAmt |
| EOY | $134,539 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,549 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,594 | BOYAmt |
| EOY | $134,539 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,841,788 | BOYAmt |
| EOY | $33,535,965 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,841,788 | BOYAmt |
| EOY | $33,535,965 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,969,382 | BOYAmt |
| EOY | $33,670,504 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,686,249 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $7,928 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LIMITED PARTNERSHIP | Desc |
| Book Value | $5,008,845 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $5,008,845 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,831,751 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $7,928 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $7,928 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,823,823 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $118,196 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $118,196 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,942,019 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,137,574 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,137,574 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $118,196 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $118,196 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,255,770 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND TO RECOGNIZE A TAX LIABILITY IF THE PLAN 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 PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, PLAN TAX YEARS WILL REMAIN OPEN FOR THREE YEARS, HOWEVER THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE PLAN. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARK WILDSMITH | ||||||||||||||
| UNION TRUSTEE CO-CHAIRMAN | $0 | $175,982 | $0 | $0 | $0 | $0 | $0 | $75,105 | $0 | $26,711 | $0 | $277,798 | $0 | $0 |
| MIKE SABATINI | ||||||||||||||
| UNION TRUSTEE | $0 | $165,839 | $0 | $0 | $0 | $0 | $0 | $73,103 | $0 | $26,711 | $0 | $265,653 | $0 | $0 |
| DENNIS FIFE | ||||||||||||||
| UNION TRUSTEE | $0 | $157,911 | $0 | $0 | $0 | $0 | $0 | $71,574 | $0 | $26,711 | $0 | $256,196 | $0 | $0 |
| JOE MOSKAUSKI | ||||||||||||||
| ADMINISTRATOR | $33,213 | $123,223 | $0 | $0 | $0 | $0 | $15,038 | $55,628 | $5,595 | $20,696 | $53,846 | $199,547 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | CEMENT MASONS UNION LOCAL NO. 592 HEALTH AND WELFARE FUND'S FORM 990 IS PREPARED BY ITS INDEPENDENT PUBLIC ACCOUNTANT. THE RETURN IS FORWARDED TO THE FUND ADMINISTRATOR FOR INITIAL REVIEW. THE FUND ADMINISTRATOR THEN PRESENTS THE RETURN TO THE TRUSTEES FOR SIGNATURE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE FUND ADMINISTRATOR'S SALARY IS APPROVED ANNUALLY BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | CEMENT MASONS UNION LOCAL NO. 592 HEALTH AND WELFARE FUND'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | CEMENT MASONS UNION LOCAL NO. 592 HEALTH AND WELFARE FUND'S BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTION OF THE INDEPENDENT PUBLIC ACCOUNTANT WHO PERFORMS THE AUDIT. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| PHILADELPHIA REDEVELOPEMENT AUTHORITY CORP | ||||||||
| 1234 MARKET STREET | PHILADELPHIA | PA | 19107 | 231664406 | AFFORDABLE HOUSING AND REPAIRS ASSISTANCE | PA | 501(C)(3) | 0 |
| PHILADELPHIA HOUSING AUTHORITY DEVELOPEMENT CORP | ||||||||
| 2012 CHESTNUT STREET | PHILADELPHIA | PA | 19103 | 232666701 | PUBLIC HOUSING | PA | 501(C)(3) | 0 |
| OPCMIA LOCAL 592 | ||||||||
| 2843 SNYDER AVENUE | PHILADELPHIA | PA | 19145 | 230932560 | LABOR UNION | PA | 501(C)(5) | 0 |
| PLASTERERS LOCAL 8 LABOR MANAGEMENT COOPERATION COMMITTEE | ||||||||
| 2843 SNYDER AVENUE | PHILADELPHIA | PA | 19145 | 232966127 | LABOR RELATIONS | PA | 501(C)(5) | 0 |
| CEMENT MASONS UNION LOCAL 592 PENSION PLAN | ||||||||
| 7821 BARTRAM AVENUE | PHILADELPHIA | PA | 19153 | 231972409 | PENSION FUND | PA | 401(A)/501(A) | 0 |
| CEMENT MASONS JOINT APPRENTICESHIP FUND OF PHILA& VICINITY | ||||||||
| 7821 BARTRAM AVENUE | PHILADELPHIA | PA | 19153 | 231638874 | TRAINING AND EDUCATION | PA | 501(C)(5) | 0 |
| MID-ATLANTIC DISTRICT COUNCIL PLASTERS & CEMENT MASONS OPCMIA | ||||||||
| 2843 SNYDER AVENUE | PHILADELPHIA | PA | 19145 | 814130925 | LABOR UNION | PA | 501(C)(5) | 0 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (161 entries)
| A PAINTING & DESIGN INC |
| ABC CONSTRUCTION COMPANY |
| ADVANCE SCALE COINC |
| ADVANCED FLOORING SYSTEMS INC |
| ALLIED POWER SERVICES LLC |
| ALTINO CONCRETE CONSTRUCTION |
| AMERICAN SITEWORK LLC |
| AMI CONSTRUCTION COMPANY |
| AMODEI CO INC C |
| AP CONSTRUCTION CO |
| ARAWAK PAVING COMPANY |
| ASR LLC |
| AURAND MASONRY CONTRACTORS LLC |
| AVIMAN MANAGEMENT LLC |
| B PIETRINI AND SONS INC |
| BAI EXCAVATING LLC |
| BERLIN STEEL CONSTRUCTION COMPANY |
| BIDDLE MASONRY CONTR ANTHONY |
| BLUE BELL CONSTRUCTION INC |
| BRADLEY CO INC MJ |
| BRANDSAFWAY INDUSTRIES LLC |
| BREEZCON CONSTRUCTION |
| BRIGHTLINE CONSTRUCTION |
| BUCKLEY & CO INC |
| BUDGET MAINTENANCE |
| BYRD DOG PAVING LLC |
| CH SCHWERTNER & SON INC |
| CAMERON CONCRETE INC |
| CAPITAL CONCRETE INC |
| CARNEY INC THOMAS P |
| CARSON CONTRACTING CORP |
| CARUSONE CONSTRUCTION INC |
| CHARLES MARANDINO LLC |
| CHRISTOPHER MCMAHON CONTRINC |
| CIPPCO CONTRACTING INC |
| CLEARWATER CONCRETE & MASONRY |
| COCCO CONTRACTING CORP |
| CONCRETE KINGS LLC |
| COOPER PLASTERING GROUP |
| CORRADO AMERICAN LLC |
| CPS CONSTRUCTION GROUP INC |
| CREATIVE SURFACES INC |
| DALE CONSTRUCTION |
| DANDREA BROS CONCRETE COINC |
| DANIEL J KEATING CO |
| DAY & ZIMMERMANN NPS INC |
| DEPAUL & CO INC |
| DEPAUL AND SON TONY |
| DEWITT CONCRETE AND MASONRY INC |
| DOLENTE & SONS LOUIS |
| DOMUS INC |
| DRISCOLL CONST CO INC |
| DUGGAN & MARCON INC |
| ETTORE VENTRESCA & SONS INC |
| FASTRACK BUILDERS INC |
| G&B CONSTRUCTION GROUP INC |
| G C ZARNAS |
| GALAXIE CONSTRUCTION INC |
| GENERAL FLOORING |
| GENTILE D CONCRETE |
| GILL COMPANY SS |
| GMAC CONSTRUCTION |
| GROUND PENETRATION & REST |
| GUARDIAN ENVIRONMENTAL |
| HJDEITZ INC |
| HAINES & KIBBLEHOUSE INC |
| HEALY LONG & JEVIN INC |
| HYLAN DATACOM & ELECTRICAL |
| IEM CONSTRUCTION LLC |
| INDEPENDENCE ERECTORS |
| INSULATION CONTRACTORS |
| ISLAND INTL ENTERPRISES LLC |
| J DYLAN CONCRETE INC |
| JAMES J ANDERSON |
| JOE RITCHIE INC |
| JONASZ PRECAST ERECTORS LLC |
| JPC GROUP INC |
| JUST A FLOOR |
| KEHOE CONSTRUCTION |
| MACRI CONCRETE |
| MADISON CONSTRUCTION CO |
| MANGAN MASONRY RESTORATION |
| MARINO CORPORATION |
| MARK & SONS CEMENTLEUZZI |
| MASCARO CONSTRUCTION |
| MASON BUILDING GROUP INC |
| MATRIX NAC SERVICE |
| MEGA CONCRETE |
| MELROSE ENTERPRISES |
| MERRELL & GARAGUSO INC |
| MEYERS AND SONS COMPANY CR |
| MIDSTATES CONCRETE CONSTRUCTION LLC |
| MOLLY CONSTRUCTION CO INC |
| MORRISSEY INC JAMES |
| NATHAN CONTRACTING |
| NICHOLAS A SALAMONE CONTRACTORS |
| NJS CONCRETE LLC |
| NORTHEAST FIREPROOFING & INSUL |
| NOVINGER'S |
| NYLEVE BRIDGE CORP |
| OCEAN CONSTRUCTION LLC |
| OLG CONSTRUCTION LLC |
| OLIVIERI & ASSOCIATES INC |
| ONOFRIOS PRECAST SERVICES INC |
| P SANTOS COMPANY INC |
| PANZITTA ENTERPRISES INC |
| PDM CONSTRUCTORS INC |
| PEOPLES & SONS LLC |
| PETER BRADLEY CONTR |
| PEVARNIK BROS INC |
| PHILADELPHIA D & M INC |
| PHILLY CONSTRUCTION SERVICES |
| PIETRINI CONTRACTORS |
| PINE VALLEY CONST MGMT LLC |
| PREMIER BUILDING RESTORATION |
| PRIETO RAYMOND J |
| PRO CORE CONSTRUCTION |
| QUINN CONSTRUCTION INC |
| RP CONCRETE INC |
| RAM CONCRETE SERVICES LLC |
| RAMOS & ASSOCIATES INC |
| REIDER EDWARD INC |
| RELIANT STEEL CONSTRUCTION INC |
| RELIANT STUD WELDING |
| RESOURCE NEW JERSEY |
| REYNOLDS CONSTRUCTION LLC |
| RIGGS DISTLER & CO INC |
| ROCKPORT CONSTRUCTION CO INC |
| ROMA CONCRETE INC |
| SAAW INC |
| SALAZAR BROTHERS CEMENT ARTS |
| SCC CONTRACTING COMPANY LLC |
| SCHULTZ INC WILMER R |
| SEAMLESS FLOORING |
| SEANS LANDSCAPING INC |
| SERAVALLI INC |
| SHARED SYSTEMS TECHNOLOGYPULLMAN |
| SHOWCASE FINISHING |
| SIMPSON & BROWN |
| SIOUTIS COATINGS ENTERPRISE INC |
| SIRAVO & SON INC |
| SOMERSET STEEL & ERECTION CO |
| SORDONI CONSTRUCTION |
| SOUTH STATE |
| SPAVENTA & SONS INC DONATO |
| STAR EPOXY FLOORS |
| STEVENS ENGINEERS & CONSTR |
| SW STUCCO LLC |
| T & G CONSTRUCTION |
| TALLEY BROTHERS INC |
| TEDCO INSULATION INC |
| THOMAS BUILDING GROUP INC |
| TORRADO CONSTRUCTION CO INC |
| TRIPODI CONSTRUCTION |
| TRI-STATE CONSTRUCTION |
| TRUMBULL CORPORATION |
| USA ENVIRONMENTAL MANAGEMENT INC |
| VEE JAY CEMENT CONTRACTING |
| WALKER CONSTR GROUP INC CARL |
| WATTS RESTORATION INC |
| WYATT INC |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CEMENT MASONS UNION LOCAL 592 PENSION PLAN | ||
| P | $84,030 | FMV |
| CEMENT MASONS UNION LOCAL 592 PENSION PLAN | ||
| O | $260,684 | FMV |