Civic Intelligence

Florida Masonry Apprentice and Educational Foundation Inc

990 • Fiscal year 2021 • EIN 04-3712355

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 02, 2022

6353 Lee Vista BoulevardOrlando, FL 32822

(407) 895-9333

Siviq Scores

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

Liabilities / Assets

84th percentile

0.28x

Higher debt load relative to assets than 84% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

83rd percentile

0.18x

Higher debt load relative to revenue than 83% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

20th percentile

-17%

Higher net margin than 20% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

21st percentile

-16%

Faster asset growth than 21% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

28th percentile

-25%

Faster revenue growth than 28% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$272,218

Down $50,924 (-16%) from 2020

Net Assets

Down

$196,983

Down $67,919 (-26%) from 2020

Liabilities

Up

$75,235

Up $16,995 (+29%) from 2020

Revenue

Down

$408,599

Down $134,200 (-25%) from 2020

Expenses

Down

$476,518

Down $28,462 (-5.6%) from 2020

Net Income

Down

-$67,919

Down $105,738 (-280%) from 2020

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

2021

Assets$272,218
Liabilities$75,235
Net Assets$196,983

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

2021

Revenue$408,599
Expenses$476,518
Net Income-$67,919
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 2, 2022
Return Version
2021v4.2
Gross Receipts
$408,599
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
Cash and Non-Interest-Bearing Accounts$293,829$247,932▼ $45,897
Cap Stk Tr Prin Current Funds$140,561$140,561→ $0
Rtn Earn Endowment Incm Other Fnds$124,341$56,422▼ $67,919
Accounts Receivable$21,990$17,475▼ $4,515
Prepaid Expenses and Deferred Charges$3,350$3,775▲ $425
Land, Buildings, and Equipment, Net$3,973$3,036▼ $937
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$323,142$272,218▼ $50,924
Liabilities
Deferred Revenue$46,937$67,545▲ $20,608
Accounts Payable and Accrued Expenses$3,874$7,690▲ $3,816
Other Liabilities$7,429--
Total Liabilities$58,240$75,235▲ $16,995
Net Assets / Fund Balance
Total Net Assets Fund Balance$264,902$196,983▼ $67,919
Total Liabilities and Net Assets / Fund Balance$323,142$272,218▼ $50,924

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,036$21,851$24,887
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brad KibbePast Executive DirectorFT$60,388$60,388
Sean MccoyExecutive DirectorFT$26,538$26,538

Board Members and Trustees

NameTitle
David CernigliaChairman
Justin LordPast Chairman
Paul RiversVice Chair
Brian KendallDirector
Danielle LarsonDirector
David McfallDirector
David NelsonDirector
Jerry PainterDirector
Jim McdanielDirector
Lisa PelhamDirector
Rocky S JenkinsDirector
Steve BishopDirector
Tom SouthardDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$217,500
Program Service Revenue
$191,053
Investment Income
$46
Other Revenue
$0
All Other Contributions
$217,500
Change in Net Assets
$-67,919

Audited Revenue Reconciliation

Revenue per Audited Statements
$408,599
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$408,599
Total Revenue per Form 990
$408,599
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$310,452
Other Expenses$166,066
Total Fundraising Expense$47,246
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$232,839$46,568$31,045$310,452
Fees for Services Management$28,797$25,597$9,599$63,993
Travel$32,104$4,013$4,013$40,130
Other Expenses$35,684--$35,684
Office Expenses$14,871$2,974$1,983$19,828
Insurance$3,456$691$461$4,608
Depreciation Depletion$703$140$94$937
Advertising$461-$51$512
Conferences and Meetings-$374-$374
Total Functional Expenses$348,915$80,357$47,246$476,518

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$476,518
Total Expenses per Audited Statements$476,518
Total Expenses per Form 990$476,518
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
No
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 BOULEVARD, ORLANDO, FL 32822

Signing Officer

Name
Sean Mccoy
Title
Executive Director
Phone
4078959333
Signed
2022-06-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sean Mccoy
Formed
2002
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
0

Preparer

Firm
Mcdirmit Davis LLC
Address
934 N MAGNOLIA AVE, ORLANDO, FL 32803
Preparer
Maria Novotny CPA
Phone
4078435406
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03350
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03775
IRS990/PrincipalOfficerNm0SEAN MCCOY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1TRAINING SEMINARS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0190028
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0190028
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11025
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0387608
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt063
IRS990/PYOtherExpensesAmt0175180
IRS990/PYOtherRevenueAmt04000
IRS990/PYProgramServiceRevenueAmt0151128
IRS990/PYRevenuesLessExpensesAmt037819
IRS990/PYSalariesCompEmpBnftPaidAmt0329800
IRS990/PYTotalExpensesAmt0504980
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0542799
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-67919
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0191053
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0124341
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt056422
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0217500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0387608
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0403500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0404750
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0432645
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01846003
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt046
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt063
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0523
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0323
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0974
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99950
IRS990ScheduleA/PublicSupportPY170Pct00.99950
IRS990ScheduleA/PublicSupportTotal170Amt01846003
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0217500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0387608
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0403500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0404750
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0432645
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01846003
IRS990ScheduleA/TotalSupportAmt01846977
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/BookValueAmt03036
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021851
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024887
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0476518
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0408599
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03036
IRS990ScheduleD/TotalExpensesPerForm990Amt0476518
IRS990ScheduleD/TotalRevenuePerForm990Amt0408599
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0408599
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0476518
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0323142
IRS990/TotalAssetsEOYAmt0272218
IRS990/TotalAssetsGrp/BOYAmt0323142
IRS990/TotalAssetsGrp/EOYAmt0272218
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0217500
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt047246
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080357
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0348915
IRS990/TotalFunctionalExpensesGrp/TotalAmt0476518
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt058240
IRS990/TotalLiabilitiesEOYAmt075235
IRS990/TotalLiabilitiesGrp/BOYAmt058240
IRS990/TotalLiabilitiesGrp/EOYAmt075235
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0264902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0196983
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0348915
IRS990/TotalProgramServiceRevenueAmt0191053
IRS990/TotalReportableCompFromOrgAmt086926
IRS990/TotalRevenueGrp/ExclusionAmt046
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0191053
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408599
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0323142
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0272218
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt04013
IRS990/TravelGrp/ManagementAndGeneralAmt04013
IRS990/TravelGrp/ProgramServicesAmt032104
IRS990/TravelGrp/TotalAmt040130
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06353 LEE VISTA BOULEVARD
IRS990/USAddress/CityNm0ORLANDO
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032822

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