PLASTERERS & CEMENT MASONS LOCAL NO 148

EIN: 580374325

ATLANTA, GA

Total Revenue
$331,483
Total Expenses
$567,211
Total Assets
$512,951
Net Assets
$359,526
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1967
Legal Domicile
GA
Principal Officer
WAYNE LAFFITTE
Phone
4046969500
Tax Period
2021-01-01 to 2021-12-31

PLASTERERS & CEMENT MASONS LOCAL NO 148, founded in 1967, is a small nonprofit that reported $331K in total revenue in fiscal year 2021. Revenue decreased 15% compared to the prior year. Expenses of $567K exceeded revenue, resulting in a 71% operating deficit.

Mission

TO SERVE THE BEST INTERESTS OF ALL ITS MEMBERS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2021)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $326,207
Investment Income $1,726
Other Revenue $3,550
TOTAL REVENUE $331,483

Expense Breakdown

Grants Paid $750
Salaries & Benefits $268,998
Fundraising Expenses $0
Other Expenses $293,959
TOTAL EXPENSES $567,211

Year-over-Year Comparison

2021 2020 Change
Revenue $331,483 $388,369 -0.1%
Expenses $567,211 $347,996 +0.6%
Net Income $-235,728 $40,373 -6.8%
Key Indicators
✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
1
Independent Members
N/A
Employees
4
Volunteers
N/A

Governance Policies

✓ Conflict of Interest Policy
✓ Whistleblower Policy
✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School
✗ Operated a Hospital
✗ Provided First Class Travel
✗ Reported Conflict of Interest
✗ Reported Asset Diversion
✗ Excess Benefit Transaction
✗ Made Political Expenditures
✗ Engaged in Lobbying
✗ Operated Donor Advised Fund
✗ Maintained Art Collections
✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
0
$0
Total Directors
1
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
WAYNE LAFFITTE INTERNATIONAL TRUSTEE/BUSI 2.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2021 $331,483 $567,211 $512,951 $-235,728
2020 $388,369 $347,996 $753,644 $40,373
2019 $412,925 $308,645 $718,905 $104,280
2018 $289,713 $268,948 $619,781 $20,765
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