Cement Masons Local 524 Apprentice Training & Retraining Fund

990EZ • Fiscal year 2017 • EIN 31-6059403

Jun 01, 2016 to May 31, 2017 • Filed on Jan 10, 2018

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.

0.05x

Higher debt load relative to assets than 81% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

0.05x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

10%

Higher net margin than 65% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Higher top officer pay than 47% of similar nonprofits.

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

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

13%

Faster asset growth than 72% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

32%

Faster revenue growth than 92% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet

Liabilities / Assets81st percentile

Assets

$208,154

Up $23,461 (+13%) from 2016

Net Assets

$198,559

Up $18,892 (+11%) from 2016

Liabilities

$9,595

Up $4,569 (+91%) from 2016

Revenue And Expenses

Liabilities / Revenue83rd percentile Net Margin65th percentile

Revenue

$185,659

Up $44,612 (+32%) from 2016

Expenses

Down

$166,767

Down $3,772 (-2.2%) from 2016

Net Income

$18,892

Up $48,384 (+164%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

Highlighted filing

2017

Assets$208,154

Liabilities$9,595

Net Assets$198,559

Open 2017 Filing

Operations Trend

Revenue Growth92nd percentile

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

Highlighted filing

2017

Revenue$185,659

Expenses$166,767

Net Income$18,892

Open 2017 Filing

Jump To

Filing Snapshot

Filing Period: Jun 1, 2016 to May 31, 2017
Signed: Jan 10, 2018
Return Version: 2016v3.0
Gross Receipts: $185,659

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	$166,767

Compensation and Service Providers

Top Officer Pay47th 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: 2018-01-10
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: 45000 -+ Investments. Amount: 88.”

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

“Description: Telephone. Amount: 729. Description: Tools and Materials. Amount: 1,860. Description: Confrences and Meetings. Amount: 10,693. Description: Supplies. Amount: 2,902. Description: Promotions. Amount: 730. Description: Insurance. Amount: 6,182. Description: Operating Expense. Amount: 597. Description: Facilities and Equipment. Amount: 172. Description: Payroll Taxes. Amount: 750. Description: Vehicle Maintenance. Amount: 4,994. Description: Miscellaneous. Amount: 7,151. Description: Regional Coordinator. Amount: 35,817. Description: Dues Fund. Amount: 292. Total to Form 990-EZ, line 16: 72,869.”

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

“Description: Payroll Liabilities. Beg. of Year Amount: 5,026. End of Year Amount: 9,595.”

Raw XML Appendix163 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/CityNm	0	Cincinnati
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	45215
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IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	88
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	179667
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	198559
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	179667
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	198559
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	11586
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	72869
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	Train Apprentice Cement Masons
IRS990EZ/PrintingPublicationsPostageAmt	0	210
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	166767
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	81322
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	5026
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	9595
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TotalExpensesAmt	0	166767
IRS990EZ/TotalProgramServiceExpensesAmt	0	166767
IRS990EZ/TotalRevenueAmt	0	185659
IRS990EZ/TypeOfOrganizationOtherInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt	0	0
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	185571
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	140827
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	139738
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt	0	137373
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt	0	100288
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	703797
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt	0	88
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt	0	220
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt	0	236
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt	0	128
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt	0	148
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt	0	820
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt	0	88
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt	0	220
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt	0	236
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt	0	128
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt	0	148
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt	0	820
IRS990ScheduleA/InvestmentIncomeCYPct	0	0.00120
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00300
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY509Pct	0	0.99880
IRS990ScheduleA/PublicSupportPY509Pct	0	0.99700
IRS990ScheduleA/PublicSupportTotal509Amt	0	703797
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt	0	0
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt	0	0
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	185571
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	140827
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	139738
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt	0	137373
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	100288
IRS990ScheduleA/Total509Grp/TotalAmt	0	703797
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	185659
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	141047
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	139974
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt	0	137501
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt	0	100436
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	704617
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Description: 45000 -+ Investments. Amount: 88.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Description: Telephone. Amount: 729. Description: Tools and Materials. Amount: 1,860. Description: Confrences and Meetings. Amount: 10,693. Description: Supplies. Amount: 2,902. Description: Promotions. Amount: 730. Description: Insurance. Amount: 6,182. Description: Operating Expense. Amount: 597. Description: Facilities and Equipment. Amount: 172. Description: Payroll Taxes. Amount: 750. Description: Vehicle Maintenance. Amount: 4,994. Description: Miscellaneous. Amount: 7,151. Description: Regional Coordinator. Amount: 35,817. Description: Dues Fund. Amount: 292. Total to Form 990-EZ, line 16: 72,869.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Description: Payroll Liabilities. Beg. of Year Amount: 5,026. End of Year Amount: 9,595.
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	2018-03-14 21:41:22Z
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	2018-01-10
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/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	AE986A376BFB6B162473175EED5A42F682191BE3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	66.117.224.218
ReturnHeader/FilingSecurityInformation/IPDt	0	2018-01-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	ES
ReturnHeader/FilingSecurityInformation/IPTm	0	15:20:51
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	2018-02-02T14:32:30-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2016-06-01
ReturnHeader/TaxPeriodEndDt	0	2017-05-31
ReturnHeader/TaxYr	0	2016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $208,154
Liabilities: $9,595
Net assets: $198,559
Revenue: $185,659
Expenses: $166,767
Net income: $18,892

	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