Civic Intelligence

Cement Masons Local No 131 Joint Apprenticeship Fund

990EZ • Fiscal year 2020 • EIN 23-7224002

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

PO Box 341508 3541 Dayton Xenia RoBeavercreek, OH 45434

(937) 228-7865

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

36th percentile

-2.9%

Higher net margin than 36% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

61st percentile

13%

Faster asset growth than 61% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

57th percentile

-6.8%

Faster revenue growth than 57% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$191,535

Up $22,565 (+13%) from 2019

Net Assets

Up

$191,407

Up $22,885 (+14%) from 2019

Liabilities

Down

$128

Down $320 (-71%) from 2019

Revenue

Down

$51,579

Down $3,752 (-6.8%) from 2019

Expenses

Down

$53,058

Down $7,537 (-12%) from 2019

Net Income

Up

-$1,479

Up $3,785 (+72%) from 2019

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

2020

Assets$191,535
Liabilities$128
Net Assets$191,407

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

2020

Revenue$51,579
Expenses$53,058
Net Income-$1,479
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.0
Gross Receipts
$51,579
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 plasterers and cement masons

Program Services

DescriptionGrantsExpenses
CEMENT MASONS APPRENTICESHIP AND TRAINING PROGRAM.-$50,888
PLASTERERS APPRENTICESHIP AND TRAINING PROGRAM.--
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
PO BOX 341508 3541 DAYTON XENIA RO, BEAVERCREEK, OH 45434

Signing Officer

Name
Randall L Fox
Title
Secretary/treasurer
Phone
9372287865
Signed
2021-11-12

Preparer

Firm
Vanessa Blevins CPA & Company LLC
Address
304 EAST MARKET STREET, WASHINGTON COURT HOU, OH 43160
Preparer
Vanessa L Blevins
Phone
7403331318
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Rental income 5,400 bwc dividends and refunds 791 total 6,191

Form 990-ez, Part I, Line 16

Expenses office 1,012 meetings 341 insurance 7,023 coordinator fee 2,007 instructional expense 19,461 property management 7,268 bank service charges 20 dues and subscriptions 413 cement masons instruction 3,822 non-investment depreciation 3,865 total 45,232

Form 990-ez, Part I, Line 20

Merger w/ plasterers local 140 45,669

Form 990-ez, Part II, Line 24

Accounts receivable 11,927 7,496 146,416 146,416 less accumulated depreciation 102,214 106,079 other assets 10 10 total 56,139 47,843

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,208 128

Raw XML Appendix152 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.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0KENNETH SCHROEDER
CompensationExplanation/CompensationExplanationGrp/PersonNm1RANDALL L FOX
CompensationExplanation/CompensationExplanationGrp/PersonNm2LEONARD ROSS
CompensationExplanation/CompensationExplanationGrp/PersonNm3DEBORAH RHODES
CompensationExplanation/CompensationExplanationGrp/PersonNm4CHARLES DOLEN
CompensationExplanation/CompensationExplanationGrp/PersonNm5JASON GOFORTH
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DEBORAH RHODES
IRS990EZ/BooksInCareOfDetail/PhoneNum09372287865
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03541 DAYTON XENIA ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BEAVERCREEK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045434
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IRS990EZ/ExcessOrDeficitForYearAmt0-1479
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IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0381
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0147217
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0191407
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0147217
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0191407
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KENNETH SCHROEDER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DEBORAH RHODES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHARLES DOLEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JASON GOFORTH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt056139
IRS990EZ/OtherAssetsTotalDetail/EOYAmt047843
IRS990EZ/OtherChangesInNetAssetsAmt045669
IRS990EZ/OtherExpensesTotalAmt045232
IRS990EZ/OtherRevenueTotalAmt06191
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0APPRENTICESHIP PROGRAM AND TRAINING FOR PLASTERERS AND CEMENT MASONS
IRS990EZ/ProgramServiceRevenueAmt045007
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CEMENT MASONS APPRENTICESHIP AND TRAINING PROGRAM.
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt050888
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt05676
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt045388
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt048931
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt094319
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt05400
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt06400
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt011800
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt050788
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt055331
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0106119
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RENTAL INCOME 5,400 BWC DIVIDENDS AND REFUNDS 791 TOTAL 6,191
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE 1,012 MEETINGS 341 INSURANCE 7,023 COORDINATOR FEE 2,007 INSTRUCTIONAL EXPENSE 19,461 PROPERTY MANAGEMENT 7,268 BANK SERVICE CHARGES 20 DUES AND SUBSCRIPTIONS 413 CEMENT MASONS INSTRUCTION 3,822 NON-INVESTMENT DEPRECIATION 3,865 TOTAL 45,232
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MERGER W/ PLASTERERS LOCAL 140 45,669
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS RECEIVABLE 11,927 7,496 146,416 146,416 LESS ACCUMULATED DEPRECIATION 102,214 106,079 OTHER ASSETS 10 10 TOTAL 56,139 47,843
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,208 128
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDALL L FOX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09372287865
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEMENT MASONS LOCAL 131 JOINT APPRE
ReturnHeader/Filer/BusinessNameControlTxt0CEME
ReturnHeader/Filer/EIN0237224002
ReturnHeader/Filer/PhoneNum09372287865
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 341508 3541 DAYTON XENIA RO
ReturnHeader/Filer/USAddress/CityNm0BEAVERCREEK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045434
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814754840
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VANESSA BLEVINS CPA & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0304 EAST MARKET STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WASHINGTON COURT HOU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043160
ReturnHeader/PreparerPersonGrp/PhoneNum07403331318
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VANESSA L BLEVINS
ReturnHeader/ReturnTs02021-11-15T09:30:42-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RANDAL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FOX
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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