Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Cement Masons Local No 131 Joint Apprenticeship Fund
990EZ • Fiscal year 2023 • EIN 23-7224002
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Balance Sheet
Assets
Down$174,967
Down $23,290 (-12%) from 2022
Net Assets
Down$172,120
Down $25,988 (-13%) from 2022
Liabilities
Up$2,847
Up $2,698 (+1811%) from 2022
Revenue And Expenses
Revenue
Down$66,200
Down $21,010 (-24%) from 2022
Expenses
Up$87,783
Up $65 (+0.1%) from 2022
Net Income
Down-$21,583
Down $21,075 (-4149%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Nov 5, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $66,200
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
| Description | Grants | Expenses |
|---|---|---|
| CEMENT MASONS APPRENTICESHIP AND TRAINING PROGRAM. | - | $81,696 |
| PLASTERERS APPRENTICESHIP AND TRAINING PROGRAM. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RANDALL L FOX | Secretary/Tr | - | $0 | - | - |
| DEBORAH RHODES | Trustee | - | $0 | - | - |
| CHARLES DOLEN | President | - | $0 | - | - |
| GREG WEST | Trustee | - | $0 | - | - |
| JOSHUA KISLING | Trustee | - | $0 | - | - |
| NICHOLAS CODY SMITH | Trustee | - | $0 | - | - |
| KEN OREN | Trustee | - | $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
- 2024-11-05
Preparer
- Firm
- CPA Accounting Consortium
- 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 16,599 rental income 5,400 total 21,999”
Form 990-ez, Part I, Line 16
“Expenses meetings 4,477 insurance 7,591 coordinator fee 1,880 instructional expense 21,266 property management 16,634 dues and subscriptions 301 cement masons instruction 5,279 owens expense 14,549 repairs & maintenance 951 bad debt 2,250 total 75,178”
Form 990-ez, Part I, Line 20
“Merger w/ plasterers local 140 0 book / tax depreciation difference -4,404”
Form 990-ez, Part II, Line 24
“Accounts receivable 6,173 3,913 148,457 146,679 less accumulated depreciation 114,547 117,171 other assets 10 10 prepaid expenses 0 2,173 total 40,093 35,604”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 150 2,847”
Raw XML Appendix165 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9372287865 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3541 DAYTON XENIA ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BEAVERCREEK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45434 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 158164 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 139363 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -21583 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4569 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 198257 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 174967 |
| IRS990EZ/GrossReceiptsAmt | 0 | 66200 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 497 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 198107 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 172120 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 198107 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 172120 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | RANDALL L FOX |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DEBORAH RHODES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CHARLES DOLEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | GREG WEST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JOSHUA KISLING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | NICHOLAS CODY SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KEN OREN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SECRETARY/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 40093 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 35604 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -4404 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 75178 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 21999 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | APPRENTICESHIP PROGRAM AND TRAINING FOR PLASTERERS AND CEMENT MASONS |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 43704 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | CEMENT MASONS APPRENTICESHIP AND TRAINING PROGRAM. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PLASTERERS APPRENTICESHIP AND TRAINING PROGRAM. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 81696 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 8036 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 150 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2847 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 87783 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 81696 |
| IRS990EZ/TotalRevenueAmt | 0 | 66200 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 497 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 197 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 42121 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 45388 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 48931 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 137134 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 49104 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 52369 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 5400 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 5400 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 6400 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 118673 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt | 0 | 15599 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt | 0 | 33644 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 42672 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 91915 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.73570 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.72990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 255807 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 49601 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 52566 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 47521 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50788 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 55331 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 255807 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 65200 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 86210 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 90193 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 50788 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 55331 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 347722 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OWENS INCOME 16,599 RENTAL INCOME 5,400 TOTAL 21,999 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES MEETINGS 4,477 INSURANCE 7,591 COORDINATOR FEE 1,880 INSTRUCTIONAL EXPENSE 21,266 PROPERTY MANAGEMENT 16,634 DUES AND SUBSCRIPTIONS 301 CEMENT MASONS INSTRUCTION 5,279 OWENS EXPENSE 14,549 REPAIRS & MAINTENANCE 951 BAD DEBT 2,250 TOTAL 75,178 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MERGER W/ PLASTERERS LOCAL 140 0 BOOK / TAX DEPRECIATION DIFFERENCE -4,404 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS RECEIVABLE 6,173 3,913 148,457 146,679 LESS ACCUMULATED DEPRECIATION 114,547 117,171 OTHER ASSETS 10 10 PREPAID EXPENSES 0 2,173 TOTAL 40,093 35,604 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 150 2,847 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RANDALL L FOX |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9372287865 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CEMENT MASONS LOCAL 131 JOINT APPRE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CEME |
| ReturnHeader/Filer/EIN | 0 | 237224002 |
| ReturnHeader/Filer/PhoneNum | 0 | 9372287865 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 341508 3541 DAYTON XENIA RO |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BEAVERCREEK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 45434 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 454032151 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CPA ACCOUNTING CONSORTIUM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 304 EAST MARKET STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WASHINGTON COURT HOU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 43160 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7403331318 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | VANESSA L BLEVINS CPA |
| ReturnHeader/ReturnTs | 0 | 2024-11-15T12:02:50-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $174,967
- Liabilities
- $2,847
- Net assets
- $172,120
- Revenue
- $66,200
- Expenses
- $87,783
- Net income
- -$21,583