2025-11-17T15:51:10-06:00 2024-12-31 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2024-01-01 256032182 CONSTRUCTION ADVANCEMENT PROGRAM OF WESTERN PENNSYLVANIA FUND CONS 4129224703 631 IRON CITY DRIVE PITTSBURGH PA 15205 DAVID D DAQUELENTE EXECUTIVE DIRECTOR 4129223912 2025-10-15 1 1 SARAH PIOT P01586027 4122613644 2024 2025-03-06 01:10:19Z DAVID D DAQUELENTE 631 IRON CITY DRIVE PITTSBURGH PA 15205 3643811 0 X WWW.MBAWPA.ORG X 1961 PA PROMOTION OF TRAINING, EDUCATION AND RESEARCH FOR THE BUILDING AND CONSTRUCTION INDUSTRY. 11 11 8 11 0 0 0 0 1917962 2091571 190505 292329 12007 12007 2120474 2395907 65175 77622 0 0 860703 1039696 0 0 0 948220 874088 1874098 1991406 246376 404501 6395478 6895193 70965 37322 6324513 6857871 PROMOTION OF TRAINING, EDUCATION AND RESEARCH FOR THE BENEFIT OF THE BUILDING AND CONSTRUCTION INDUSTRY IN WESTERN PENNSYLVANIA. 0 0 THE PRIMARY CAP FUNCTION IS TO PROVIDE SERVICES WHICH BENEFIT ALL PERSONS, MANAGEMENT AND LABOR ALIKE, WHO EARN THEIR LIVING IN UNION CONSTRUCTION WORKING FOR ANY OF THE CONTRIBUTING FIRMS. THESE SERVICES INCLUDE ACTIVITIES IN THE FIELDS OF ACCIDENT PREVENTION, EDUCATION, APPRENTICESHIP, INDUSTRY RELATIONS, LEGISLATION, HUMAN RELATIONS AND PUBLIC RELATIONS. 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 9 0 1 8 1 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X DAVID D DAQUELENTE 4129223912 631 IRON CITY DRIVE PITTSBURGH PA 15205 RAYMOND A VOLPATT JR SECRETARY/ TREASURER 2.00 2.00 X 0 0 0 M DEAN MOSITES CHAIRMAN 2.00 2.00 X X 0 0 0 EUGENE BROWN TRUSTEE 2.00 0.00 X 0 0 0 ALENANDER G DICK TRUSTEE 2.00 2.00 X 0 0 0 FREDERICK EPISCOPO TRUSTEE 2.00 0.00 X 0 0 0 JAMES T FRANTZ TRUSTEE 2.00 2.00 X 0 0 0 ADAM HARRIS TRUSTEE 2.00 0.00 X 0 0 0 MICHAEL R MASCARO TRUSTEE 2.00 2.00 X 0 0 0 STEVEN M MASSARO TRUSTEE 2.00 2.00 X X 0 0 0 NEAL RIVERS TRUSTEE 2.00 2.00 X 0 0 0 LANCE E SHREFFLER TRUSTEE (EXITED 02/24) 2.00 0.00 X 0 0 0 DARLAINE TAYLOR TRUSTEE 2.00 0.00 X 0 0 0 DAVID D DAQUELENTE EXECUTIVE DIRECTOR 20.00 20.00 X 174800 0 51673 ROBERT MCCALL SAFETY DIRECTOR 40.00 0.00 X 132700 0 45448 TIMOTHY MACKIN DIRECTOR OF SERVICES AND OPERATIONS 40.00 0.00 X 120000 0 26082 LANCE HARRELL DIRECTOR OF WORKFORCE DEVELOPMENT 40.00 0.00 X 113400 0 25182 BRANDON MENDOZA DIRECTOR OF PUBLIC & GOV. AFFAIRS 40.00 0.00 X 105396 0 15000 646296 0 163385 5 0 1 0 MOBILE MEDICAL CORP 2413 LYTLE ROAD BETHEL PARK PA 15102 DRUG TESTING SERVICES 114154 1 TRAINING PROG. SUPPORT 900099 2035907 2035907 DRUG FREE PARTNERSHIP 900099 55664 55664 2091571 259268 259268 12007 0 12007 12007 12007 1280965 1247904 33061 33061 33061 2395907 2091571 0 304336 77622 226473 602946 95950 45760 68567 30776 14063 19842 70850 353124 69874 48799 96184 DRUG TESTING 111325 COLLECTION OF FUNDS 25156 MISC. 19647 DUES AND SUBSCRIPTIONS 5701 8747 1991406 495 495 652866 801138 69013 96975 8390 8390 1516328 841313 710554 675015 4954160 5313180 6395478 6895193 70075 35447 890 1875 70965 37322 X 6324513 6857871 6324513 6857871 6395478 6895193 404501 128857 0 X X 0 1 X 1 0 0 249000 20000 2000 267000 240000 74000 65000 249000 295000 -45000 10000 240000 281000 29000 15000 295000 259400 38100 16000 500 281000 1.00000 0.00000 0.00000 0 0 1095942 530314 565628 202307 100370 101937 218079 210629 7450 675015 DUE TO MBA 1875 1875 X 2524764 128857 128857 2395907 0 2395907 1991406 0 1991406 0 1991406 PART V, LINE 4: DURING 1998, THE FUND'S BOARD CREATED THE CONSTRUCTION ADVANCEMENT PROGRAM ANNUAL SCHOLARSHIP, DESIGNED TO ASSIST COLLEGE STUDENTS ENROLLED IN A CONSTRUCTION MANAGEMENT PROGRAM. THE FUND HAS ADOPTED A WRITTEN INVESTMENT POLICY. THE FUND CONSIDERS THE FOLLOWING FACTORS IN MAKING A DECISION ON THE INVESTMENT POLICY: 1. PROTECTING THE CORPUS OF THE FUND 2. PRESERVING THE SPENDING POWER OF THE ASSETS 3. OBTAINING MAXIMUM INVESTMENT RETURN WITH REASONABLE RISK AND OPERATIONAL CONSIDERATION 4. COMPLYING WITH APPLICABLE LAWS PART X, LINE 2: INCOME TAXES - FOR TAX PURPOSES, THE ASSOCIATION AND THE FUND ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE IRC, ARE NOT PRIVATE FOUNDATIONS, AND REPORT TO THE INTERNAL REVENUE SERVICE SEPARATELY. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THE COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO ACCRUE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE, IF ANY, AS A COMPONENT OF OPERATING EXPENDITURES. THE ORGANIZATION HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. THE YEARS 2021, 2022 AND 2023 REMAIN OPEN TO EXAMINATION. 1 SCHOLARSHIPS FOR STUDENT ATTENDING THE UNIVERSITY OF PITTSBURGH'S SCHOOL OF ENGINEERING. 0 0 N/A N/A PART I, LINE 2: THE ORGANIZATION REVIEWED THE 2024 SCHOLARSHIP APPLICATION OF EACH STUDENT TO ENSURE THE STUDENT MET THE ACADEMIC QUALIFICATIONS AND OTHER CRITERIA ASSOCIATED WITH THE RESPECTIVE AWARD. 1 X X X 0 0 0 DAVID D DAQUELENTE EXECUTIVE DIRECTOR 152000 0 15000 0 7800 0 25050 0 26623 0 226473 0 0 0 ROBERT MCCALL SAFETY DIRECTOR 118000 0 7500 0 7200 0 18825 0 26623 0 178148 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF MASTER BUILDERS' ASSOCIATION OF WESTERN PENNSYLVANIA, INC. HAS THE RIGHT TO APPOINT A MAJORITY OF CAP'S BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. IN ADDITION, MANAGEMENT PERFORMS A COMPLETE REVIEW OF THE RETURN BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A FORMAL CONFLICT OF INTEREST POLICY. PERSONS COVERED BY THIS POLICY ANNUALLY DISCLOSE OR UPDATE TO THE CHAIRMAN OF THE BOARD OF TRUSTEES ON A FORM PROVIDED BY THE ORGANIZATION THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. THE ORGANIZATION'S EXECUTIVE DIRECTOR MONITORS PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST AND DISCLOSE THEM TO THE CHAIRMAN OF THE BOARD OF TRUSTEES IN ORDER TO DEAL WITH POTENTIAL OR ACTUAL CONFLICTS, WHETHER DISCOVERED BEFORE OR AFTER THE TRANSACTION HAS OCCURRED. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR, OFFICERS, AND KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES OR COMPENSATION COMMITTEE OF THE ORGANIZATION, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THE APPROVAL OF COMPENSATION IS SIGNED ANNUALLY BY THE CURRENT BOARD CHAIRMAN. FORM 990, PART VI, SECTION C, LINE 19 CAP MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE EXECUTIVE BOARD OF TRUSTEES OVERSEE THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT ON AN ANNUAL BASIS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. MASTER BUILDERS' ASSOCIATION OF WESTERN PENNSYLVANIA 631 IRON CITY DRIVE PITTSBURGH PA 15205 250643560 CONSTRUCTION INDUSTRY ADVANCEMENT PA 501(C)(6) N/A N/A 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0