Cement Masons Local 524 Apprentice Training & Retraining Fund

990EZ • Fiscal year 2016 • EIN 31-6059403

Jun 01, 2015 to May 31, 2016 • Filed on Jan 11, 2017

Organization Profile N/A

3 Kovach DriveCincinnati, OH 45215

(513) 221-8020

Siviq Scores

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

0.03x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

0.04x

Higher debt load relative to revenue than 80% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

-21%

Higher net margin than 10% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

Higher top officer pay than 46% of similar nonprofits.

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

2016 filings • 501(c)5 • <$500k nonprofits • Source year 2016

-13%

Faster asset growth than 16% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

0.8%

Faster revenue growth than 48% of similar nonprofits.

2016 filings • 501(c)5 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet

Liabilities / Assets76th percentile

Assets

Down

$184,693

Down $27,100 (-13%) from 2015

Net Assets

Down

$179,667

Down $29,492 (-14%) from 2015

Liabilities

$5,026

Up $2,392 (+91%) from 2015

Revenue And Expenses

Liabilities / Revenue80th percentile Net Margin10th percentile

Revenue

$141,047

Up $1,073 (+0.8%) from 2015

Expenses

$170,539

Up $26,547 (+18%) from 2015

Net Income

Down

-$29,492

Down $25,474 (-634%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

Highlighted filing

2016

Assets$184,693

Liabilities$5,026

Net Assets$179,667

Open 2016 Filing

Operations Trend

Revenue Growth48th percentile

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

Highlighted filing

2016

Revenue$141,047

Expenses$170,539

Net Income-$29,492

Open 2016 Filing

Jump To

Filing Snapshot

Filing Period: Jun 1, 2015 to May 31, 2016
Signed: Jan 11, 2017
Return Version: 2015v3.0
Gross Receipts: $141,047

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	$170,539

Compensation and Service Providers

Top Officer Pay46th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Phillip Neumann	Trustee	-	$0	-	-
Joseph Ciacchi	Trustee	-	$0	-	-
Julie Leonard	Trustee	-	$0	-	-
ANDREW KITCHENS	Business Agent	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Cement Masons Local 524 Apprentice
EIN: 31-6059403
Phone: 5132218020
Address: 3 Kovach Drive, Cincinnati, OH 45215

Signing Officer

Name: Christie Farrow
Title: Apprenticeship Coordinator
Phone: 5132218020
Signed: 2017-01-11
Discuss with paid preparer: Yes

Preparer

Firm: Flynn & Company Inc
Address: 7800 E KEMPER ROAD, CINCINNATI, OH 45249-1614
Preparer: Stephanie J Pape CPA
Phone: 5135309200

Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 4 - Other Investment Income

“Description: Interest. Amount: 220.”

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: Telephone. Amount: 2,638. Description: Tools & Materials. Amount: 885. Description: Conferences & Meetings. Amount: 8,105. Description: Supplies. Amount: 2,503. Description: Promotions. Amount: 867. Description: Insurance. Amount: 9,693. Description: operations expense. Amount: 6,960. Description: facilities & equipment expense. Amount: 3,808. Description: Payroll Taxes. Amount: 5,349. Description: Vehicle Maintenance. Amount: 814. Description: Miscellaneous. Amount: 18. Description: REGIONAL COORDINATOR. Amount: 28,900. Description: Bank and Service Fees. Amount: 799. Total to Form 990-EZ, line 16: 71,339.”

Form 990-EZ, Part II, Line 26 - Other Liabilities

“Description: Payroll Liabilities. Beg. of Year Amount: 2,634. End of Year Amount: 5,026.”

Raw XML Appendix156 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/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	211793
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	184693
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	140827
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	-29492
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	5881
IRS990EZ/FiledScheduleAInd	0	1
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	211793
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	184693
IRS990EZ/GrossReceiptsAmt	0	141047
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	220
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	209159
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	179667
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	209159
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	179667
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	9829
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	0
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	Phillip Neumann
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	Joseph Ciacchi
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	Julie Leonard
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/OrganizationHadUBIInd	0	0
IRS990EZ/OtherChangesInNetAssetsAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	71339
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	Train Apprentice Cement Masons
IRS990EZ/PrintingPublicationsPostageAmt	0	176
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	170539
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	83314
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	2634
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	5026
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TotalExpensesAmt	0	170539
IRS990EZ/TotalProgramServiceExpensesAmt	0	170539
IRS990EZ/TotalRevenueAmt	0	141047
IRS990EZ/TypeOfOrganizationOtherInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt	0	0
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	140827
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	139738
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	137373
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt	0	100288
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt	0	150128
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	668354
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt	0	220
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt	0	236
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt	0	128
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt	0	148
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt	0	1293
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt	0	2025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt	0	220
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt	0	236
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt	0	128
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt	0	148
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt	0	1293
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt	0	2025
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00300
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00410
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY509Pct	0	0.99700
IRS990ScheduleA/PublicSupportPY509Pct	0	0.99590
IRS990ScheduleA/PublicSupportTotal509Amt	0	668354
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt	0	0
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt	0	0
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	140827
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	139738
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	137373
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt	0	100288
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	150128
IRS990ScheduleA/Total509Grp/TotalAmt	0	668354
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	141047
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	139974
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	137501
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt	0	100436
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt	0	151421
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	670379
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Description: Interest. Amount: 220.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Description: Telephone. Amount: 2,638. Description: Tools & Materials. Amount: 885. Description: Conferences & Meetings. Amount: 8,105. Description: Supplies. Amount: 2,503. Description: Promotions. Amount: 867. Description: Insurance. Amount: 9,693. Description: operations expense. Amount: 6,960. Description: facilities & equipment expense. Amount: 3,808. Description: Payroll Taxes. Amount: 5,349. Description: Vehicle Maintenance. Amount: 814. Description: Miscellaneous. Amount: 18. Description: REGIONAL COORDINATOR. Amount: 28,900. Description: Bank and Service Fees. Amount: 799. Total to Form 990-EZ, line 16: 71,339.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Description: Payroll Liabilities. Beg. of Year Amount: 2,634. End of Year Amount: 5,026.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Form 990-EZ, Part I, Line 4 - Other Investment Income
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	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	2017-02-10 21:41:12Z
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	2017-01-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	Cement Masons Local 524 Apprentice
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	Training & Retraining Fund
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/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	Stephanie J Pape CPA
ReturnHeader/ReturnTs	0	2017-01-11T14:26:57-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2015-06-01
ReturnHeader/TaxPeriodEndDt	0	2016-05-31
ReturnHeader/TaxYr	0	2015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $184,693
Liabilities: $5,026
Net assets: $179,667
Revenue: $141,047
Expenses: $170,539
Net income: -$29,492

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$3.24	$1.96	$1.27	$0.74	$0.79	$0.04
2024Detailed filing. Detailed filing data is available for this year.	$3.40	$2.08	$1.32	$1.01	$1.18	$0.16
2023Detailed filing. Detailed filing data is available for this year.	$3.60	$2.12	$1.48	$0.82	$1.03	$0.21
2022Detailed filing. Detailed filing data is available for this year.	$3.89	$2.20	$1.69	$0.99	$1.02	$0.03
2021Detailed filing. Detailed filing data is available for this year.	$3.99	$2.27	$1.72	$0.85	$0.82	$0.04
2020Detailed filing. Detailed filing data is available for this year.	$4.03	$2.34	$1.68	$0.92	$1.19	$0.27
2019Detailed filing. Detailed filing data is available for this year.	$4.36	$2.41	$1.96	$0.64	$1.05	$0.41
2018Detailed filing. Detailed filing data is available for this year.	$2.44	$0.07	$2.37	$1.38	$1.00	$0.38
2017Detailed filing. Detailed filing data is available for this year.	$2.08	$0.10	$1.99	$1.86	$1.67	$0.19
2016Detailed filing. Detailed filing data is available for this year.	$1.85	$0.05	$1.80	$1.41	$1.71	$0.29
2015Detailed filing. Detailed filing data is available for this year.	$2.12	$0.03	$2.09	$1.40	$1.44	$0.04
2014Detailed filing. Detailed filing data is available for this year.	$2.13	$0.00	$2.13	$1.38	$1.50	$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.	$2.26	$0.00	$2.26	$1.00	$1.39	$0.39