Civic Intelligence

Florida Masonry Apprentice and Educational Foundation Inc

990 • Fiscal year 2016 • EIN 04-3712355

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 16, 2017

6353 Lee Vista BlvdOrlando, FL 32822

(407) 895-9333

Siviq Scores

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

Liabilities / Assets

94th percentile

0.94x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

43rd percentile

0.3%

Higher net margin than 43% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

85th percentile

49%

Faster asset growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

63rd percentile

9.5%

Faster revenue growth than 63% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$96,161

Up $31,775 (+49%) from 2015

Net Assets

Up

$5,780

Up $1,462 (+34%) from 2015

Liabilities

Up

$90,381

Up $30,313 (+50%) from 2015

Revenue

Up

$421,445

Up $36,399 (+9.5%) from 2015

Expenses

Down

$419,983

Down $44,744 (-9.6%) from 2015

Net Income

Up

$1,462

Up $81,143 (+102%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $195,116Liabilities 2010: $10,820Net Assets 2010: $184,2962010Assets 2011: $143,073Liabilities 2011: $2,512Net Assets 2011: $140,5612011Assets 2012: $139,326Liabilities 2012: $68,836Net Assets 2012: $70,4902012Assets 2013: $116,518Liabilities 2013: $71,801Net Assets 2013: $44,7172013Assets 2014: $179,135Liabilities 2014: $95,136Net Assets 2014: $83,9992014Assets 2015: $64,386Liabilities 2015: $60,068Net Assets 2015: $4,3182015Assets 2016: $96,161Liabilities 2016: $90,381Net Assets 2016: $5,7802016Assets 2017: $110,909Liabilities 2017: $8,442Net Assets 2017: $102,4672017Assets 2018: $255,675Liabilities 2018: $79,397Net Assets 2018: $176,2782018Assets 2019: $308,691Liabilities 2019: $81,608Net Assets 2019: $227,0832019Assets 2020: $323,142Liabilities 2020: $58,240Net Assets 2020: $264,9022020Assets 2021: $272,218Liabilities 2021: $75,235Net Assets 2021: $196,9832021Assets 2022: $367,375Liabilities 2022: $103,281Net Assets 2022: $264,0942022Assets 2023: $498,770Liabilities 2023: $259,023Net Assets 2023: $239,7472023Assets 2024: $580,027Liabilities 2024: $212,787Net Assets 2024: $367,2402024

Highlighted filing

2016

Assets$96,161
Liabilities$90,381
Net Assets$5,780

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $499,135Expenses 2010: $438,817Net Income 2010: $60,3182010Revenue 2011: $373,595Expenses 2011: $417,329Net Income 2011: -$43,7342011Revenue 2012: $308,260Expenses 2012: $319,830Net Income 2012: -$11,5702012Revenue 2013: $422,257Expenses 2013: $448,030Net Income 2013: -$25,7732013Revenue 2014: $457,829Expenses 2014: $418,546Net Income 2014: $39,2832014Revenue 2015: $385,046Expenses 2015: $464,727Net Income 2015: -$79,6812015Revenue 2016: $421,445Expenses 2016: $419,983Net Income 2016: $1,4622016Revenue 2017: $619,082Expenses 2017: $522,395Net Income 2017: $96,6872017Revenue 2018: $604,395Expenses 2018: $530,584Net Income 2018: $73,8112018Revenue 2019: $611,667Expenses 2019: $560,862Net Income 2019: $50,8052019Revenue 2020: $542,799Expenses 2020: $504,980Net Income 2020: $37,8192020Revenue 2021: $408,599Expenses 2021: $476,518Net Income 2021: -$67,9192021Revenue 2022: $675,609Expenses 2022: $608,498Net Income 2022: $67,1112022Revenue 2023: $1,149,816Expenses 2023: $1,174,163Net Income 2023: -$24,3472023Revenue 2024: $1,103,660Expenses 2024: $996,187Net Income 2024: $107,4732024

Highlighted filing

2016

Revenue$421,445
Expenses$419,983
Net Income$1,462
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 16, 2017
Return Version
2016v3.0
Gross Receipts
$421,445
Mission and Program Overview

Mission

To coordinate and provide education of the masonry trade.

To coordinate and develop education programs of the masonry trade

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$140,561$140,561→ $0
Accounts Receivable$30,425$63,949▲ $33,524
Cash and Non-Interest-Bearing Accounts$28,843$22,730▼ $6,113
Prepaid Expenses and Deferred Charges$3,767$1,541▼ $2,226
Other Notes and Loans Receivable, Net$988--
Land, Buildings, and Equipment, Net$363$91▼ $272
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-136,243$-134,781▲ $1,462
Total Assets$64,386$96,161▲ $31,775
Other Assets Total$0$7,850▲ $7,850
Liabilities
Deferred Revenue$49,510$53,328▲ $3,818
Other Liabilities$6,036$31,852▲ $25,816
Accounts Payable and Accrued Expenses$4,522$5,201▲ $679
Total Liabilities$60,068$90,381▲ $30,313
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,318$5,780▲ $1,462
Total Liabilities and Net Assets / Fund Balance$64,386$96,161▲ $31,775

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$91$21,569$21,660
Other Assets Org$7,850--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brad KibbeExecutive DirectorFT$90,000$90,000

Board Members and Trustees

NameTitle
Robert CarltonChairman
Kurt TrumpPast Chairman
Rocky S JenkinsVice Chairman
Brian KendallDirector
Danielle LarsonDirector
David CernigliaDirector
David NelsonDirector
Jerry PainterDirector
Jim McdanielDirector
Lisa PelhamDirector
Richard Rick EdwardsDirector
Steve BishopDirector
Justin LordSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$257,686
Program Service Revenue
$159,140
Investment Income
$1
Other Revenue
$4,618
All Other Contributions
$257,686
Change in Net Assets
$1,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$304,911
Other Expenses$115,072
Total Fundraising Expense$35,556
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$232,369$43,525$29,017$304,911
Travel$44,050$121$80$44,251
Fees for Services Other$10,296$7,524$1,980$19,800
Fees for Services Management$7,423$6,928$2,144$16,495
Office Expenses$7,765$1,553$1,035$10,353
Occupancy$2,406$481$321$3,208
Insurance$1,519$717$203$2,439
Conferences and Meetings-$1,507-$1,507
Depreciation Depletion$685$137$91$913
Advertising--$685$685
Other Expenses$5,371$365-$365
Total Functional Expenses$319,404$65,023$35,556$419,983
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,618
Fundraising Direct Expenses$0
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
Accrued Expenses$12,141
Loan From Maf$10,000
Due to Association$9,711
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Many board members are in the masonry trade and as such they have business dealings with each other at arm's length in the normal course of their business.

Form 990, Part VI, Section B, Line 11B

A draft of the form 990 is reviewed by the board of directors at the quarterly meeting prior to filing.

Form 990, Part VI, Section B, Line 15B

The compensation committee negotiates the annual contract with the leasing company for its leased employees, and with the management company for the services of the executive director.

Form 990, Part VI, Section C, Line 19

The tax return and organizational documents are available for inspection at the principal office of the foundation by appointment.

Filing and Contact Details

Filer

Filer Name
Florida Masonry Apprentice and
EIN
04-3712355
Phone
4078959333
Address
6353 LEE VISTA BLVD, ORLANDO, FL 32822

Signing Officer

Name
Brad Kibbe
Title
Executive Director
Phone
4078959333
Signed
2017-06-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Kibbe
Formed
2002
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
5
Volunteers
0

Preparer

Firm
Mcdirmit Davis & Company LLC
Address
934 N MAGNOLIA AVE SUITE 100, ORLANDO, FL 32803
Preparer
Maria Novotny CPA
Phone
4078435406
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IRS990/OtherExpensesGrp/TotalAmt07520
IRS990/OtherExpensesGrp/TotalAmt15371
IRS990/OtherExpensesGrp/TotalAmt22165
IRS990/OtherExpensesGrp/TotalAmt3365
IRS990/OtherLiabilitiesGrp/BOYAmt06036
IRS990/OtherLiabilitiesGrp/EOYAmt031852
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt029017
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt043525
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0232369
IRS990/OtherSalariesAndWagesGrp/TotalAmt0304911
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0988
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03767
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01541
IRS990/PrincipalOfficerNm0BRAD KIBBE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING SEMINARS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0118940
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt140200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0118940
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt140200
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt091856
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08
IRS990/PYOtherExpensesAmt0219365
IRS990/PYOtherRevenueAmt010229
IRS990/PYProgramServiceRevenueAmt0282953
IRS990/PYRevenuesLessExpensesAmt0-79681
IRS990/PYSalariesCompEmpBnftPaidAmt0245362
IRS990/PYTotalExpensesAmt0464727
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0385046
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01462
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0159140
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-136243
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-134781
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0257686
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt091856
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0133702
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0418241
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0302402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01203887
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt046
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt081
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0150
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99970
IRS990ScheduleA/PublicSupportTotal170Amt01203887
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0257686
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt091856
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0133702
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0418241
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0302402
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01203887
IRS990ScheduleA/TotalSupportAmt01204037
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/BookValueAmt091
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021569
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021660
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07850
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0MAF CREDIT CARD AND TRANSFERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012141
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19711
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt210000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO ASSOCIATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LOAN FROM MAF
IRS990ScheduleD/TotalBookValueLandBuildingsAmt091
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07850
IRS990ScheduleD/TotalLiabilityAmt031852
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANY BOARD MEMBERS ARE IN THE MASONRY TRADE AND AS SUCH THEY HAVE BUSINESS DEALINGS WITH EACH OTHER AT ARM'S LENGTH IN THE NORMAL COURSE OF THEIR BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AT THE QUARTERLY MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION COMMITTEE NEGOTIATES THE ANNUAL CONTRACT WITH THE LEASING COMPANY FOR ITS LEASED EMPLOYEES, AND WITH THE MANAGEMENT COMPANY FOR THE SERVICES OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TAX RETURN AND ORGANIZATIONAL DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE PRINCIPAL OFFICE OF THE FOUNDATION BY APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt064386
IRS990/TotalAssetsEOYAmt096161
IRS990/TotalAssetsGrp/BOYAmt064386
IRS990/TotalAssetsGrp/EOYAmt096161
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0257686
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt035556
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065023
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0319404
IRS990/TotalFunctionalExpensesGrp/TotalAmt0419983
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt060068
IRS990/TotalLiabilitiesEOYAmt090381
IRS990/TotalLiabilitiesGrp/BOYAmt060068
IRS990/TotalLiabilitiesGrp/EOYAmt090381
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04318
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05780
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0319404
IRS990/TotalProgramServiceRevenueAmt0159140
IRS990/TotalReportableCompFromOrgAmt090000
IRS990/TotalRevenueGrp/ExclusionAmt04619
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0159140
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0421445

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.21$0.37$1.10$1.00$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.50$0.26$0.24$1.15$1.17$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.37$0.10$0.26$0.68$0.61$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.08$0.20$0.41$0.48$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.32$0.06$0.26$0.54$0.50$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.31$0.08$0.23$0.61$0.56$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.26$0.08$0.18$0.60$0.53$0.07
2017Summary only. Only limited summary data is available for this year.$0.11$0.01$0.10$0.62$0.52$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.09$0.01$0.42$0.42$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.06$0.00$0.39$0.46$0.08
2014Summary only. Only limited summary data is available for this year.$0.18$0.10$0.08$0.46$0.42$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.12$0.07$0.04$0.42$0.45$0.03
2012Summary only. Only limited summary data is available for this year.$0.14$0.07$0.07$0.31$0.32$0.01
2011Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.37$0.42$0.04
2010Summary only. Only limited summary data is available for this year.$0.20$0.01$0.18$0.50$0.44$0.06