Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Cement Masons Local 524 Apprentice Training & Retraining Fund
990EZ • Fiscal year 2018 • EIN 31-6059403
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.03x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
89th percentile
Higher net margin than 89% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Balance Sheet
Assets
Up$243,594
Up $35,440 (+17%) from 2017
Net Assets
Up$236,909
Up $38,350 (+19%) from 2017
Liabilities
Down$6,685
Down $2,910 (-30%) from 2017
Revenue And Expenses
Revenue
Down$138,313
Down $47,346 (-26%) from 2017
Expenses
Down$99,963
Down $66,804 (-40%) from 2017
Net Income
Up$38,350
Up $19,458 (+103%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2017 to May 31, 2018
- Signed
- Apr 8, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $138,313
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 | $99,963 |
Compensation and Service Providers
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
- 2019-04-08
- 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 8 - Other Revenue
“Description: 45000 -+ investments. Amount: 208.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: telephone. Amount: 496. Description: tools and materials. Amount: 710. Description: confrences and meetings. Amount: 1,310. Description: supplies. Amount: 5,653. Description: promotions. Amount: 475. Description: insurance. Amount: 9,941. Description: operating expense. Amount: 184. Description: facilities and equipment. Amount: 335. Description: payroll taxes. Amount: 2,495. Description: vehicle maintenance. Amount: 327. Description: miscellaneous. Amount: 1,195. Description: regional coordinator. Amount: 23,878. Description: bank fees. Amount: 429. Total to form 990-ez, line 16: 47,428.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: payroll liabilities. Beg. Of year amount: 9,595. End of year amount: 6,685.”
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.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | CINCINNATI |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 243594 |
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| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 38350 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3910 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 243594 |
| IRS990EZ/GrossReceiptsAmt | 0 | 138313 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 198559 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 236909 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 198559 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 236909 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 13603 |
| 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 | 47428 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 208 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TRAIN APPRENTICE CEMENT MASONS |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 242 |
| 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 | 99963 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 34780 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 9595 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 6685 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 99963 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 99963 |
| IRS990EZ/TotalRevenueAmt | 0 | 138313 |
| IRS990EZ/TypeOfOrganizationOtherInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 138105 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 89573 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 140827 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 139738 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 137373 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 645616 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 208 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 88 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 220 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 236 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 128 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 880 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 208 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 88 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 220 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 236 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 128 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 880 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00140 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00130 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99860 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99870 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 645616 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 138105 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 89573 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 140827 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 139738 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 137373 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 645616 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 138313 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 89661 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 141047 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 139974 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 137501 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 646496 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: 45000 -+ INVESTMENTS. AMOUNT: 208. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: TELEPHONE. AMOUNT: 496. DESCRIPTION: TOOLS AND MATERIALS. AMOUNT: 710. DESCRIPTION: CONFRENCES AND MEETINGS. AMOUNT: 1,310. DESCRIPTION: SUPPLIES. AMOUNT: 5,653. DESCRIPTION: PROMOTIONS. AMOUNT: 475. DESCRIPTION: INSURANCE. AMOUNT: 9,941. DESCRIPTION: OPERATING EXPENSE. AMOUNT: 184. DESCRIPTION: FACILITIES AND EQUIPMENT. AMOUNT: 335. DESCRIPTION: PAYROLL TAXES. AMOUNT: 2,495. DESCRIPTION: VEHICLE MAINTENANCE. AMOUNT: 327. DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,195. DESCRIPTION: REGIONAL COORDINATOR. AMOUNT: 23,878. DESCRIPTION: BANK FEES. AMOUNT: 429. TOTAL TO FORM 990-EZ, LINE 16: 47,428. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 9,595. END OF YEAR AMOUNT: 6,685. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| 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 | 2019-02-21 02:37:17Z |
| 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 | 2019-04-08 |
| 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 | 2019-04-08 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 07:00:38 |
| 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 | 2019-04-15T11:04:38-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-05-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $243,594
- Liabilities
- $6,685
- Net assets
- $236,909
- Revenue
- $138,313
- Expenses
- $99,963
- Net income
- $38,350