Civic Intelligence

Cement Masons Local No 131 Joint Apprenticeship Fund

990EZ • Fiscal year 2021 • EIN 23-7224002

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

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

66th percentile

0.01x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

49th percentile

7.9%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

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

Asset Growth

50th percentile

5.2%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

82nd percentile

77%

Faster revenue growth than 82% of similar nonprofits.

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

Assets

Up

$201,558

Up $10,023 (+5.2%) from 2020

Net Assets

Up

$198,615

Up $7,208 (+3.8%) from 2020

Liabilities

Up

$2,943

Up $2,815 (+2199%) from 2020

Revenue

Up

$91,193

Up $39,614 (+77%) from 2020

Expenses

Up

$83,986

Up $30,928 (+58%) from 2020

Net Income

Up

$7,207

Up $8,686 (+587%) from 2020

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

2021

Assets$201,558
Liabilities$2,943
Net Assets$198,615

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

2021

Revenue$91,193
Expenses$83,986
Net Income$7,207
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.0
Gross Receipts
$91,193
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.-$77,184
PLASTERERS APPRENTICESHIP AND TRAINING PROGRAM.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KENNETH SCHROEDERChair-$0--
RANDALL L FOXSecretary/Tr-$0--
DEBORAH RHODESTrustee-$0--
CHARLES DOLENVice Chair-$0--
JASON GOFORTHTrustee-$0--
KEVIN GOWSELLTrustee-$0--
GREG WESTTrustee-$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
2022-11-14

Preparer

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

Additional Explanations

Form 990-ez, Part I, Line 8

Owens income 43,672 rental income 5,400 total 49,072

Form 990-ez, Part I, Line 16

Expenses office 65 meetings 1,894 insurance 7,027 coordinator fee 3,503 instructional expense 4,691 property management 6,188 dues and subscriptions 691 cement masons instruction 5,363 owens expense 37,035 non-investment depreciation 4,064 total 70,521

Form 990-ez, Part I, Line 20

Merger w/ plasterers local 140 0

Form 990-ez, Part II, Line 24

Accounts receivable 7,496 10,443 146,416 146,679 less accumulated depreciation 106,079 108,362 other assets 10 10 total 47,843 48,770

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 127 2,943

Raw XML Appendix155 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/BooksInCareOfDetail/USAddress/CityNm0BEAVERCREEK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIR
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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OWENS INCOME 43,672 RENTAL INCOME 5,400 TOTAL 49,072
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE 65 MEETINGS 1,894 INSURANCE 7,027 COORDINATOR FEE 3,503 INSTRUCTIONAL EXPENSE 4,691 PROPERTY MANAGEMENT 6,188 DUES AND SUBSCRIPTIONS 691 CEMENT MASONS INSTRUCTION 5,363 OWENS EXPENSE 37,035 NON-INVESTMENT DEPRECIATION 4,064 TOTAL 70,521
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MERGER W/ PLASTERERS LOCAL 140 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS RECEIVABLE 7,496 10,443 146,416 146,679 LESS ACCUMULATED DEPRECIATION 106,079 108,362 OTHER ASSETS 10 10 TOTAL 47,843 48,770
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 127 2,943
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
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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
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ReturnHeader/BusinessOfficerGrp/PhoneNum09372287865
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ReturnHeader/ReturnTs02022-11-15T08:56:23-05:00
ReturnHeader/ReturnTypeCd0990EZ
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FOX
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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