Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Cement Masons Local 524 Apprentice Training & Retraining Fund
990EZ • Fiscal year 2024 • EIN 31-6059403
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.61x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 1.3% of source-year revenue.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
84th percentile
Faster revenue growth than 84% of similar nonprofits.
Balance Sheet
Assets
Down$339,647
Down $20,506 (-5.7%) from 2023
Net Assets
Down$131,510
Down $16,265 (-11%) from 2023
Liabilities
Down$208,137
Down $4,241 (-2.0%) from 2023
Revenue And Expenses
Revenue
Up$101,339
Up $19,133 (+23%) from 2023
Expenses
Up$117,604
Up $14,478 (+14%) from 2023
Net Income
Up-$16,265
Up $4,655 (+22%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2023 to May 31, 2024
- Signed
- Apr 12, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $101,339
Mission and Program Overview
Mission
Train apprentice cement masons
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED CLASSROOM INSTRUCTION, ON THE JOB TRAINING, SAFETY CLASSES AND COMPETITIONS TO APPRENTICE CEMENT MASONS OF CEMENT MASONS LOCAL 524. | $0 | $90,774 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ANDREW KITCHENS | Business Agent | - | $1,300 | - | $1,300 |
| ALEX NEUMANN | Trustee | - | $0 | - | - |
| JOSEPH CIACCHI | Trustee | - | $0 | - | - |
| MATT GRANDSTAFF | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Cement Masons Local 524 Apprentice Train
- EIN
- 31-6059403
- Phone
- 5132218020
- Address
- 3 KOVACH DRIVE, CINCINNATI, OH 45215
Signing Officer
- Name
- Christie Farrow
- Title
- Apprenticeship Coordinator
- Phone
- 5132218020
- Signed
- 2025-04-12
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Flynn & Company Inc
- Address
- 7800 E KEMPER ROAD, CINCINNATI, OH 45249-1614
- Preparer
- Amy Kucewicz CPA
- Phone
- 5135309200
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Rental Income
“Kind and location of property: 10496 north state street. Amount: 12,974.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: interest income. Amount: 3.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: tools and materials. Amount: 6,358. Description: confrences and meetings. Amount: 1,027. Description: supplies. Amount: 2,791. Description: insurance. Amount: 21,684. Description: operating expense. Amount: 732. Description: facilities and equipment. Amount: 977. Description: bank charges. Amount: 171. Description: equipment rental and maintenance . Amount: 22,634. Description: education and training expenses . Amount: 2,490. Description: regional coordinator. Amount: 2,143. Description: it expenses . Amount: 3,025. Description: depreciation. Amount: 6,471. Description: property taxes . Amount: 3,731. Description: interest . Amount: 16,628. Total to form 990-ez, line 16: 90,862.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: keybank loan. Beg. Of year amount: 212,378. End of year amount: 207,837. Description: payroll liabilities . Beg. Of year amount: 0. End of year amount: 300.”
Raw XML Appendix159 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CHRISTIE FARROW |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5132218020 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3 KOVACH DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CINCINNATI |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45215 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 360153 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 339647 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -16265 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1327 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 360153 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 339647 |
| IRS990EZ/GrossReceiptsAmt | 0 | 101339 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 12974 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 147775 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 131510 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 147775 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 131510 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 18791 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 1300 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ALEX NEUMANN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOSEPH CIACCHI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MATT GRANDSTAFF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ANDREW KITCHENS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BUSINESS AGENT |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationFiled990TInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 1 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 90862 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 3 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TRAIN APPRENTICE CEMENT MASONS |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 88362 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED CLASSROOM INSTRUCTION, ON THE JOB TRAINING, SAFETY CLASSES AND COMPETITIONS TO APPRENTICE CEMENT MASONS OF CEMENT MASONS LOCAL 524. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 90774 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 6624 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 212378 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 208137 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 117604 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 90774 |
| IRS990EZ/TotalRevenueAmt | 0 | 101339 |
| IRS990EZ/TypeOfOrganizationOtherInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 88362 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 74990 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 87080 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 80628 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 78418 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 409478 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 12977 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 7216 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11456 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4808 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 678 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 37135 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 12977 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 7216 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 11456 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4808 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 678 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 37135 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.08310 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.06160 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.91690 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.93840 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 409478 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 88362 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 74990 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 87080 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 80628 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 78418 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 409478 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 101339 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 82206 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 98536 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 85436 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 79096 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 446613 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | KIND AND LOCATION OF PROPERTY: 10496 NORTH STATE STREET. AMOUNT: 12,974. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: INTEREST INCOME. AMOUNT: 3. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: TOOLS AND MATERIALS. AMOUNT: 6,358. DESCRIPTION: CONFRENCES AND MEETINGS. AMOUNT: 1,027. DESCRIPTION: SUPPLIES. AMOUNT: 2,791. DESCRIPTION: INSURANCE. AMOUNT: 21,684. DESCRIPTION: OPERATING EXPENSE. AMOUNT: 732. DESCRIPTION: FACILITIES AND EQUIPMENT. AMOUNT: 977. DESCRIPTION: BANK CHARGES. AMOUNT: 171. DESCRIPTION: EQUIPMENT RENTAL AND MAINTENANCE . AMOUNT: 22,634. DESCRIPTION: EDUCATION AND TRAINING EXPENSES . AMOUNT: 2,490. DESCRIPTION: REGIONAL COORDINATOR. AMOUNT: 2,143. DESCRIPTION: IT EXPENSES . AMOUNT: 3,025. DESCRIPTION: DEPRECIATION. AMOUNT: 6,471. DESCRIPTION: PROPERTY TAXES . AMOUNT: 3,731. DESCRIPTION: INTEREST . AMOUNT: 16,628. TOTAL TO FORM 990-EZ, LINE 16: 90,862. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: KEYBANK LOAN. BEG. OF YEAR AMOUNT: 212,378. END OF YEAR AMOUNT: 207,837. DESCRIPTION: PAYROLL LIABILITIES . BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 300. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - RENTAL INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHRISTIE FARROW |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | APPRENTICESHIP COORDINATOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5132218020 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CEMENT MASONS LOCAL 524 APPRENTICE TRAIN |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CEME |
| ReturnHeader/Filer/EIN | 0 | 316059403 |
| ReturnHeader/Filer/PhoneNum | 0 | 5132218020 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3 KOVACH DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CINCINNATI |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 45215 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 311451941 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FLYNN & COMPANY INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7800 E KEMPER ROAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CINCINNATI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 452491614 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5135309200 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AMY KUCEWICZ CPA |
| ReturnHeader/ReturnTs | 0 | 2025-04-15T11:22:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-05-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $339,647
- Liabilities
- $208,137
- Net assets
- $131,510
- Revenue
- $101,339
- Expenses
- $117,604
- Net income
- -$16,265