Civic Intelligence

Cement Masons Local No 131 Joint Apprenticeship Fund

990EZ • Fiscal year 2018 • EIN 23-7224002

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

7520 Poe Avenue Suite 130Dayton, OH 45414

(937) 228-7865

Siviq Scores

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

Liabilities / Assets

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

0.10x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

8th percentile

-54%

Higher net margin than 8% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

29th percentile

-10%

Faster asset growth than 29% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

21st percentile

-24%

Faster revenue growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$163,514

Down $18,351 (-10%) from 2017

Net Assets

Down

$159,614

Down $20,943 (-12%) from 2017

Liabilities

Up

$3,900

Up $2,592 (+198%) from 2017

Revenue

Down

$38,683

Down $12,381 (-24%) from 2017

Expenses

Down

$59,630

Down $19,134 (-24%) from 2017

Net Income

Up

-$20,947

Up $6,753 (+24%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $295,235Liabilities 2010: $1,417Net Assets 2010: $293,8182010Assets 2011: $284,254Liabilities 2011: $284Net Assets 2011: $283,9702011Assets 2012: $259,492Liabilities 2012: $33Net Assets 2012: $259,4592012Assets 2013: $236,916Liabilities 2013: $50Net Assets 2013: $236,8662013Assets 2014: $236,430Liabilities 2014: $683Net Assets 2014: $235,7472014Assets 2015: $228,585Liabilities 2015: $1,191Net Assets 2015: $227,3942015Assets 2016: $211,829Liabilities 2016: $3,572Net Assets 2016: $208,2572016Assets 2017: $181,865Liabilities 2017: $1,308Net Assets 2017: $180,5572017Assets 2018: $163,514Liabilities 2018: $3,900Net Assets 2018: $159,6142018Assets 2019: $168,970Liabilities 2019: $448Net Assets 2019: $168,5222019Assets 2020: $191,535Liabilities 2020: $128Net Assets 2020: $191,4072020Assets 2021: $201,558Liabilities 2021: $2,943Net Assets 2021: $198,6152021Assets 2022: $198,257Liabilities 2022: $149Net Assets 2022: $198,1082022Assets 2023: $174,967Liabilities 2023: $2,847Net Assets 2023: $172,1202023Assets 2024: $167,706Liabilities 2024: $6,414Net Assets 2024: $161,2922024

Highlighted filing

2018

Assets$163,514
Liabilities$3,900
Net Assets$159,614

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $39,963Expenses 2010: $41,322Net Income 2010: -$1,3592010Revenue 2011: $41,510Expenses 2011: $51,358Net Income 2011: -$9,8482011Revenue 2012: $45,805Expenses 2012: $70,316Net Income 2012: -$24,5112012Revenue 2013: $58,080Expenses 2013: $80,673Net Income 2013: -$22,5932013Revenue 2014: $59,018Expenses 2014: $62,269Net Income 2014: -$3,2512014Revenue 2015: $67,106Expenses 2015: $75,459Net Income 2015: -$8,3532015Revenue 2016: $60,579Expenses 2016: $79,716Net Income 2016: -$19,1372016Revenue 2017: $51,064Expenses 2017: $78,764Net Income 2017: -$27,7002017Revenue 2018: $38,683Expenses 2018: $59,630Net Income 2018: -$20,9472018Revenue 2019: $55,331Expenses 2019: $60,595Net Income 2019: -$5,2642019Revenue 2020: $51,579Expenses 2020: $53,058Net Income 2020: -$1,4792020Revenue 2021: $91,193Expenses 2021: $83,986Net Income 2021: $7,2072021Revenue 2022: $87,210Expenses 2022: $87,718Net Income 2022: -$5082022Revenue 2023: $66,200Expenses 2023: $87,783Net Income 2023: -$21,5832023Revenue 2024: $91,800Expenses 2024: $102,628Net Income 2024: -$10,8282024

Highlighted filing

2018

Revenue$38,683
Expenses$59,630
Net Income-$20,947
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$38,683
Mission and Program Overview

Mission

The Joint Apprenticeship Fund is a trust agreement established for the purpose of maintaining and apprenticeship training program and defraying the costs of such program. Employers make payments to th fund based upon a charge for hours worked per employee as established and amended by the collective bargaining agreement.

Apprenticeship program and training for cement masons

Program Services

DescriptionGrantsExpenses
APPRENTICESHIP PROGRAM AND TRAINING FOR CEMENT MASONS-$58,915
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KENNETH SCHROEDERChair-$0--
RANDALL L FOXSecretary/Tr-$0--
LEONARD ROSSTrustee-$0--
DEBORAH RHODESTrustee-$0--
CHARLES DOLENVice Chair-$0--
JASON GOFORTHTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Cement Masons Local 131 Joint Appre
EIN
23-7224002
Phone
9372287865
Address
7520 POE AVENUE SUITE 130, DAYTON, OH 45414

Signing Officer

Name
Randall L Fox
Title
Secretary/treasurer
Phone
9372287865
Signed
2019-11-15

Preparer

Firm
Vanessa Blevins CPA & Company LLC
Address
308 HIGHLAND AVE UNIT B, WASHINGTON CT HOUSE, OH 43160
Preparer
Vanessa L Blevins
Phone
7403331318
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Rental income 5,400 total 5,400

Form 990-ez, Part I, Line 16

Expenses office supplies 40 meetings/conventions 4,157 insurance 6,042 coordinator fee 7,039 bank service charges 175 dues & subscriptions 490 instructional expense fee 4,748 instructional supplies 15,330 property management 4,954 repairs and maintenance 1,170 non-investment depreciation 7,045 total 51,190

Form 990-ez, Part II, Line 24

Accounts receivable 4,846 6,185 building 125,426 125,426 less accumulated depreciation 72,846 77,141 property & equipment 20,990 20,990 less accumulated depreciation 18,240 20,990 industrial ins. Deposit 10 10 total 60,186 54,480

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,308 3,900

Raw XML Appendix142 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RENTAL INCOME 5,400 TOTAL 5,400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE SUPPLIES 40 MEETINGS/CONVENTIONS 4,157 INSURANCE 6,042 COORDINATOR FEE 7,039 BANK SERVICE CHARGES 175 DUES & SUBSCRIPTIONS 490 INSTRUCTIONAL EXPENSE FEE 4,748 INSTRUCTIONAL SUPPLIES 15,330 PROPERTY MANAGEMENT 4,954 REPAIRS AND MAINTENANCE 1,170 NON-INVESTMENT DEPRECIATION 7,045 TOTAL 51,190
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 4,846 6,185 BUILDING 125,426 125,426 LESS ACCUMULATED DEPRECIATION 72,846 77,141 PROPERTY & EQUIPMENT 20,990 20,990 LESS ACCUMULATED DEPRECIATION 18,240 20,990 INDUSTRIAL INS. DEPOSIT 10 10 TOTAL 60,186 54,480
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,308 3,900
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
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ReturnHeader/ReturnTs02019-11-15T08:32:18-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.68$0.06$1.61$0.92$1.03$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.75$0.03$1.72$0.66$0.88$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.87$0.88$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.02$0.03$1.99$0.91$0.84$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.91$0.52$0.53$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$0.55$0.61$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.64$0.04$1.60$0.39$0.60$0.21
2017Detailed filing. Detailed filing data is available for this year.$1.82$0.01$1.81$0.51$0.79$0.28
2016Detailed filing. Detailed filing data is available for this year.$2.12$0.04$2.08$0.61$0.80$0.19
2015Detailed filing. Detailed filing data is available for this year.$2.29$0.01$2.27$0.67$0.75$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.36$0.01$2.36$0.59$0.62$0.03
2013Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$0.58$0.81$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$0.00$2.59$0.46$0.70$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.84$0.00$2.84$0.42$0.51$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$0.01$2.94$0.40$0.41$0.01