2023-05-26T12:26:22-05:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 271494284 INTERNATIONAL MASONRY TRAINING AND EDUCATION FOUNDATION INTE 3012912105 17101 SCIENCE DRIVE BOWIE MD 20715 CARYN A HALIFAX PRESIDENT 4102801305 2023-05-26 1 CARYN HALIFAX 999009999 0 ERIN CRANMER P01712644 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CARYN A HALIFAX 17101 SCIENCE DRIVE BOWIE MD 20715 23163910 0 X NA X 2009 DC TO SUPPORT TRAINING AND EDUCATION PROGRAMS FOR THE MASONRY INDUSTRY 9 9 174 0 0 0 1571100 0 22364969 23066049 0 97118 37618 743 23973687 23163910 0 0 0 0 14927865 15335499 0 0 0 6637433 9184673 21565298 24520172 2408389 -1356262 50955407 48896770 11841635 11139260 39113772 37757510 TO SUPPORT TRAINING AND EDUCATION PROGRAMS FOR THE MASONRY INDUSTRY 0 0 24520172 23066792 OPERATE TRAINING CENTER FOR THE SUPPORT OF THE EDUCATION AND TRAINING PROGRAMS FOR TROWEL TRADES APPRENTICES, JOURNEYMEN, OR OTHER APPROPRIATE PERSONS IN THE MASONRY INDUSTRY 24520172 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 59 0 1 174 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 1 0 X CANDICE DUBBERLY 2027833788 620 F STREET NW WASHINGTON DC 20004 DANIEL KWIATKOWSKI TRUSTEE 1.00 5.00 X 0 0 0 CARLOS AQUIN TRUSTEE (THROUGH APRIL 2022) 1.00 5.00 X 0 0 0 TIM DRISCOLL CO-CHAIR 1.00 5.00 X 0 0 0 ROBERT ARNOLD TRUSTEE 1.00 5.00 X 0 0 0 GREGORY HESS TRUSTEE 1.00 5.00 X 0 0 0 ROBERT HOOVER TRUSTEE 1.00 5.00 X 0 0 0 CHARLES RASO TRUSTEE 1.00 5.00 X 0 0 0 JEREMIAH SULLIVAN JR TRUSTEE 1.00 5.00 X 0 0 0 MICHAEL SCHMERBECK CO-CHAIR 1.00 5.00 X 0 0 0 JOHN TRENDELL DIRECTOR 1.00 X 0 0 0 CARYN HALIFAX PRESIDENT 1.00 40.00 X 0 278474 240013 ANTHONY DIPERNA NATIONAL DIRECTOR A&T 40.00 X 253844 0 100474 DAVID WYSOCKI REGIONAL TRAINING DIRECTOR 40.00 X 158286 0 72693 JONATHAN HOLSGROVE REGIONAL TRAINING DIRECTOR 40.00 X 141435 0 67795 ROBERT MION REGIONAL TRAINING DIRECTOR 40.00 X 143896 0 68510 KEVIN BOBO DIRECTOR OF PROGRAM OPERAT 40.00 X 143886 0 68507 841347 278474 617992 26 0 1 0 ARAMARK 1101 MARKET STREET PHILADELPHIA PA 19107 FACILITIES MANAGEMENT 1365926 UNIONTRACK INC 3 RESEARCH PLACE ROCKVILLE MD 20850 CONSULTING 183600 2 EMPLOYER CONTRIBUTIONS 900099 23066049 23066049 23066049 97118 97118 743 743 743 23163910 23066792 0 97118 10873959 10873959 1668745 1668745 2231936 2231936 560859 560859 11077 11077 19419 19419 859655 859655 2795033 2795033 1032233 1032233 264604 264604 345119 345119 919639 919639 229233 229233 CONTRACT SERVICES 1919673 1919673 INSTRUCTIONAL MATERIALS 541381 541381 HAND AND SHOP TOOLS 423484 423484 DUES & CONTRIBUTIONS 80169 80169 -256046 -256046 24520172 24520172 0 0 24252592 20868427 3915218 4175635 29111 58890 21075 20611 150701 175153 37286724 14228157 22436512 23058567 150198 539487 50955407 48896770 1823408 1634851 10018227 9057736 0 446673 11841635 11139260 X 39113772 37757510 39113772 37757510 50955407 48896770 -1356262 0 X X 0 1 X 1 0 X 2012188 2012188 31969869 11205959 20763910 928310 913338 14972 2264582 1997085 267497 111775 111775 0 23058567 LEASE LIABILITY - OPERATING LEASE 364935 LEASE LIABILITY - FINANCE LEASE 81738 446673 X 42597243 19433333 19433333 23163910 0 23163910 42992114 18471942 18471942 24520172 0 24520172 PART X, LINE 2: IMTEF FOLLOWS AUTHORITATIVE GUIDANCE TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC INCOME TAXES. THIS PROVIDES CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF 'MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IMTEF PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: IMI REVENUE 19,306,016. CURRENCY TRANSLATION ADJ 127,316. ROUNDING 1. PART XII, LINE 2D - OTHER ADJUSTMENTS: IMI EXPENSES 18,488,920. OTHER -16,978. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE TRAINING CENTER CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS NATIONWIDE. PURSUANT TO SECTION 4.03(1)(B) OF REVENUE PROCEDURE 75-50, 1975-2 CB 587, THE FOUNDATION WILL SATISFY THE PUBLICITY REQUIREMENT BY INCLUDING A STATEMENT OF THE NONDISCRIMINATORY POLICY IN ALL WRITTEN MATERIALS RELATING TO THE TRAINING CENTER, INCLUDING ON ITS WEBSITE. 0 0 0 0 0 0 0 0 0 CARYN HALIFAX PRESIDENT 0 269058 0 200 0 9216 0 213337 0 26676 0 518487 0 0 ANTHONY DIPERNA NATIONAL DIRECTOR A&T 243459 0 200 0 10185 0 73798 0 26676 0 354318 0 0 0 DAVID WYSOCKI REGIONAL TRAINING DIRECTOR 156828 0 200 0 1258 0 46017 0 26676 0 230979 0 0 0 ROBERT MION REGIONAL TRAINING DIRECTOR 142732 0 200 0 964 0 41834 0 26676 0 212406 0 0 0 KEVIN BOBO DIRECTOR OF PROGRAM OPERAT 141228 0 2200 0 458 0 41831 0 26676 0 212393 0 0 0 JONATHAN HOLSGROVE REGIONAL TRAINING DIRECTOR 132069 0 7200 0 2166 0 41119 0 26676 0 209230 0 0 0 PART I, LINE 3 THE PRESIDENT'S COMPENSATION IS APPROVED BY THE BOARD OF THE INTERNATIONAL MASONRY INSTITUTE. FORM 990, PART VI, SECTION A, LINE 2 SOME TRUSTEES ALSO SIT ON THE BOARD OF A SPONSORING NON-PROFIT ENTITY; ONE TRUSTEE IS AN EMPLOYEE OF THAT ENTITY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DRAFTED THROUGH A COLLABORATIVE EFFORT OF THE ORGANIZATION'S FINANCIAL, LEGAL AND OPERATIONS PROFESSIONALS. THE DRAFT IS PRESENTED TO AND REVIEWED BY THE ORGANIZATION'S OFFICER THEN THE FORM IS FINALIZED AND SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C IN ADDITION TO THE WRITTEN CONFLICT OF INTEREST POLICY, PURSUANT TO WHICH CONFLICTS ARE DISCLOSED, THE TRUST IS GOVERNED IN LARGE PART BY THE EMPLOYEE RETIREMENT INCOME SECURITY ACT 29 U.S.C 1106 AND THE REGULATIONS OF THE INTERNAL REVENUE SERVICE AND THE DEPARTMENT OF LABOR WHICH ARE PROMULGATED ACCORDING TO THAT LAW. ERISA AND ITS REGULATIONS PROMULGATED THERE UNDER ADDRESS THE ISSUES OF POTENTIAL CONFLICT OF INTEREST. THESE ISSUES ARE SPECIFICALLY ADDRESSED IN SECTION 406 OF ERISA WHICH PROHIBITS TWO TYPES OF TRANSACTIONS BY THE TRUST: (A) TRANSACTIONS BETWEEN THE TRUST AND A PARTY IN INTEREST; AND (B) TRANSACTIONS BETWEEN THE TRUST AND A FIDUCIARY. SECTION 408 OF ERISA PROVIDES FOR THE EXEMPTIONS TO SECTION 406. THE TRANSACTIONS BETWEEN THE TRUST AND A PARTY IN INTEREST WHICH ARE PROHIBITED, ABSENT AN EXEMPTION, INCLUDE: (1) THE SALE, EXCHANGE OR LEASING OF PROPERTY BETWEEN A TRUST AND A PARTY IN INTEREST; (2) THE LENDING OF MONEY OR OTHER EXTENSION OF CREDIT BETWEEN A TRUST AND A PARTY IN INTEREST; (3) THE FURNISHING OF GOODS, SERVICES OR FACILITIES BETWEEN A TRUST AND A PARTY IN INTEREST; (4) THE TRANSFER TO, OR USE BY OR FOR THE BENEFIT OF, A PARTY IN INTEREST, OF ANY ASSETS OF A TRUST; AND (5) THE ACQUISITION ON BEHALF OF A TRUST OF ANY EMPLOYER SECURITY OR EMPLOYER REAL PROPERTY UNLESS THE REQUIREMENTS OF SECTION 407(A) OF ERISA ARE MET. THE TRANSACTIONS BETWEEN THE TRUST AND A FIDUCIARY WHICH ARE PROHIBITED INCLUDE, ABSENT AN EXEMPTION, INCLUDE: (1) THE HANDLING OF THE ASSETS OF THE PLAN IN THE FIDUCIARY'S OWN INTEREST OR FOR THE FIDUCIARY'S OWN ACCOUNT; (2) IN THE FIDUCIARY'S OR IN ANY OTHER CAPACITY, ACTING IN ANY TRANSACTION INVOLVING THE PLAN ON BEHALF OF A PARTY (OR REPRESENT A PARTY) WHOSE INTERESTS ARE ADVERSE TO THE INTERESTS OF THE PLAN OR THE INTERESTS OF ITS PARTICIPANTS OR BENEFICIARIES; OR (3) THE RECEIVING OF ANY CONSIDERATION FOR THE FIDUCIARY'S PERSONAL ACCOUNT FROM ANY PARTY DEALING WITH SUCH PLAN IN CONNECTION WITH A TRANSACTION INVOLVING THE ASSETS OF THE PLAN. THE TRUST IS REQUIRED TO FILE AN AUDITED FINANCIAL STATEMENT YEARLY. AS PART OF THE AUDIT, THE AUDITORS ARE REQUIRED TO EXAMINE FOR POTENTIAL PROHIBITED TRANSACTIONS. THE BOARD REVIEWS THE WRITTEN CONFLICT OF INTEREST POLICY ANNUALLY, AND ARE REQUIRED TO DISCLOSE ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15B SALARIES OF KEY EMPLOYEES ARE SET BY THE PRESIDENT IN CONSULTATION WITH THE CO-CHAIRMAN OF THE BOARD OF TRUSTEES, FINANCIAL PROFESSIONALS AND COMPARABLE POSITIONS IN LIKE ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST IN ACCORDANCE WITH LAW. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. NEW YORK MASONRY TRAINING CENTER LLC 12-07 44TH AVENUE LONG ISLAND CITY NY 11101 061532270 FACILITIES RENTAL NY 1583722 INTERNATIONAL MASONRY INSTITUTE MARYLAND MASONRY TRAINING CENTER LLC 17101 SCIENCE DRIVE BOWIE MD 20715 202258978 FACILITIES RENTAL MD 8552 25483453 INTERNATIONAL MASONRY TRAINING AND EDUCATION FOUNDATION INTERNATIONAL MASONRY FOUNDATION 620 F STREET NW WASHINGTON DC 20004 521826985 ESTABLISH LIBRARY DEDICATED TO THE MASONRY FIELD DC 501(C)(3) LINE 11 N/A 0 INTERNATIONAL MASONRY INSTITUTE 17101 SCIENCE DRIVE BOWIE MD 20715 520907999 LABOR MANAGEMENT TRUST FUND MD 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0