Civic Intelligence

Cement Masons Local 524 Apprentice Training & Retraining Fund

990EZ • Fiscal year 2020 • EIN 31-6059403

Jun 01, 2019 to May 31, 2020 • Filed on Feb 17, 2021

3 Kovach DriveCincinnati, OH 45215

(513) 221-8020

Siviq Scores

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

Liabilities / Assets

97th percentile

0.58x

Higher debt load relative to assets than 97% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

99th percentile

2.55x

Higher debt load relative to revenue than 99% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

7th percentile

-30%

Higher net margin than 7% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

16th percentile

-7.7%

Faster asset growth than 16% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

96th percentile

43%

Faster revenue growth than 96% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$402,507

Down $33,796 (-7.7%) from 2019

Net Assets

Down

$168,260

Down $27,399 (-14%) from 2019

Liabilities

Down

$234,247

Down $6,397 (-2.7%) from 2019

Revenue

Up

$91,795

Up $27,726 (+43%) from 2019

Expenses

Up

$119,194

Up $13,875 (+13%) from 2019

Net Income

Up

-$27,399

Up $13,851 (+34%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $225,617Liabilities 2013: $0Net Assets 2013: $225,6172013Assets 2014: $213,177Liabilities 2014: $0Net Assets 2014: $213,1772014Assets 2015: $211,793Liabilities 2015: $2,634Net Assets 2015: $209,1592015Assets 2016: $184,693Liabilities 2016: $5,026Net Assets 2016: $179,6672016Assets 2017: $208,154Liabilities 2017: $9,595Net Assets 2017: $198,5592017Assets 2018: $243,594Liabilities 2018: $6,685Net Assets 2018: $236,9092018Assets 2019: $436,303Liabilities 2019: $240,644Net Assets 2019: $195,6592019Assets 2020: $402,507Liabilities 2020: $234,247Net Assets 2020: $168,2602020Assets 2021: $399,481Liabilities 2021: $227,402Net Assets 2021: $172,0792021Assets 2022: $388,817Liabilities 2022: $220,122Net Assets 2022: $168,6952022Assets 2023: $360,153Liabilities 2023: $212,378Net Assets 2023: $147,7752023Assets 2024: $339,647Liabilities 2024: $208,137Net Assets 2024: $131,5102024Assets 2025: $323,928Liabilities 2025: $196,483Net Assets 2025: $127,4452025

Highlighted filing

2020

Assets$402,507
Liabilities$234,247
Net Assets$168,260

Operations Trend

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

$200K$100K$0-$100KRevenue 2013: $100,436Expenses 2013: $139,276Net Income 2013: -$38,8402013Revenue 2014: $137,501Expenses 2014: $149,941Net Income 2014: -$12,4402014Revenue 2015: $139,974Expenses 2015: $143,992Net Income 2015: -$4,0182015Revenue 2016: $141,047Expenses 2016: $170,539Net Income 2016: -$29,4922016Revenue 2017: $185,659Expenses 2017: $166,767Net Income 2017: $18,8922017Revenue 2018: $138,313Expenses 2018: $99,963Net Income 2018: $38,3502018Revenue 2019: $64,069Expenses 2019: $105,319Net Income 2019: -$41,2502019Revenue 2020: $91,795Expenses 2020: $119,194Net Income 2020: -$27,3992020Revenue 2021: $85,437Expenses 2021: $81,618Net Income 2021: $3,8192021Revenue 2022: $98,536Expenses 2022: $101,920Net Income 2022: -$3,3842022Revenue 2023: $82,206Expenses 2023: $103,126Net Income 2023: -$20,9202023Revenue 2024: $101,339Expenses 2024: $117,604Net Income 2024: -$16,2652024Revenue 2025: $74,486Expenses 2025: $78,551Net Income 2025: -$4,0652025

Highlighted filing

2020

Revenue$91,795
Expenses$119,194
Net Income-$27,399
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Feb 17, 2021
Return Version
2019v5.2
Gross Receipts
$91,795
Mission and Program Overview

Mission

Train apprentice cement masons

Program Services

DescriptionGrantsExpenses
PROVIDED CLASSROOM INSTRUCTION, ON THE JOB TRAINING, SAFETY CLASSES AND COMPETITIONS TO APPRENTICE CEMENT MASONS OF CEMENT MASONS LOCAL 524.$0$101,259
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
PHILLIP NEUMANNTrustee-$0--
JOSEPH CIACCHITrustee-$0--
JULIE LEONARDTrustee-$0--
ANDREW KITCHENSBusiness 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
2021-02-17
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: 12,700.

Form 990-ez, Part I, Line 8 - Other Revenue

Description: investments. Amount: 678.

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

Description: tools and materials. Amount: 31,391. Description: confrences and meetings. Amount: 723. Description: supplies. Amount: 123. Description: promotions. Amount: 125. Description: insurance. Amount: 30,057. Description: operating expense. Amount: 320. Description: facilities and equipment. Amount: 2,320. Description: vehicle maintenance. Amount: 156. Description: regional coordinator. Amount: 9,800. Description: bank charges. Amount: 99. Description: payroll taxes. Amount: 319. Description: health and welfare. Amount: 2,240. Description: training and testing. Amount: 143. Description: tax expense. Amount: 1,151. Description: depreciation. Amount: 5,967. Description: property taxes. Amount: 3,191. Description: interest expense. Amount: 14,746. Total to form 990-ez, line 16: 102,871.

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

Description: keybank loan. Beg. Of year amount: 240,644. End of year amount: 234,247.

Raw XML Appendix161 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CHRISTIE FARROW
IRS990EZ/BooksInCareOfDetail/PhoneNum05132218020
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03 KOVACH DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CINCINNATI
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045215
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0436303
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0402507
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-27399
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01077
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0436303
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0402507
IRS990EZ/GrossReceiptsAmt091795
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt012700
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0195659
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0168260
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0195659
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0168260
IRS990EZ/OccupancyRentUtltsAndMaintAmt010828
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PHILLIP NEUMANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOSEPH CIACCHI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JULIE LEONARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ANDREW KITCHENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BUSINESS AGENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationFiled990TInd01
IRS990EZ/OrganizationHadUBIInd01
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0102871
IRS990EZ/OtherRevenueTotalAmt0678
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TRAIN APPRENTICE CEMENT MASONS
IRS990EZ/PrintingPublicationsPostageAmt0250
IRS990EZ/ProgramServiceRevenueAmt078417
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED CLASSROOM INSTRUCTION, ON THE JOB TRAINING, SAFETY CLASSES AND COMPETITIONS TO APPRENTICE CEMENT MASONS OF CEMENT MASONS LOCAL 524.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0101259
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt04168
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0240644
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0234247
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0119194
IRS990EZ/TotalProgramServiceExpensesAmt0101259
IRS990EZ/TotalRevenueAmt091795
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt078418
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt055589
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0138105
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt089573
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0140827
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0502512
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0678
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0580
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0208
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt088
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0220
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01774
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0678
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0580
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0208
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt088
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0220
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01774
IRS990ScheduleA/InvestmentIncomeCYPct00.00350
IRS990ScheduleA/InvestmentIncomePYPct00.00240
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99650
IRS990ScheduleA/PublicSupportPY509Pct00.99760
IRS990ScheduleA/PublicSupportTotal509Amt0502512
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt078418
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt055589
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0138105
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt089573
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0140827
IRS990ScheduleA/Total509Grp/TotalAmt0502512
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt079096
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt056169
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0138313
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt089661
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0141047
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0504286
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KIND AND LOCATION OF PROPERTY: 10496 NORTH STATE STREET. AMOUNT: 12,700.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: INVESTMENTS. AMOUNT: 678.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: TOOLS AND MATERIALS. AMOUNT: 31,391. DESCRIPTION: CONFRENCES AND MEETINGS. AMOUNT: 723. DESCRIPTION: SUPPLIES. AMOUNT: 123. DESCRIPTION: PROMOTIONS. AMOUNT: 125. DESCRIPTION: INSURANCE. AMOUNT: 30,057. DESCRIPTION: OPERATING EXPENSE. AMOUNT: 320. DESCRIPTION: FACILITIES AND EQUIPMENT. AMOUNT: 2,320. DESCRIPTION: VEHICLE MAINTENANCE. AMOUNT: 156. DESCRIPTION: REGIONAL COORDINATOR. AMOUNT: 9,800. DESCRIPTION: BANK CHARGES. AMOUNT: 99. DESCRIPTION: PAYROLL TAXES. AMOUNT: 319. DESCRIPTION: HEALTH AND WELFARE. AMOUNT: 2,240. DESCRIPTION: TRAINING AND TESTING. AMOUNT: 143. DESCRIPTION: TAX EXPENSE. AMOUNT: 1,151. DESCRIPTION: DEPRECIATION. AMOUNT: 5,967. DESCRIPTION: PROPERTY TAXES. AMOUNT: 3,191. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 14,746. TOTAL TO FORM 990-EZ, LINE 16: 102,871.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: KEYBANK LOAN. BEG. OF YEAR AMOUNT: 240,644. END OF YEAR AMOUNT: 234,247.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - RENTAL INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTIE FARROW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0APPRENTICESHIP COORDINATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05132218020
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEMENT MASONS LOCAL 524 APPRENTICE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRAINING & RETRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0CEME
ReturnHeader/Filer/EIN0316059403
ReturnHeader/Filer/PhoneNum05132218020
ReturnHeader/Filer/USAddress/AddressLine1Txt03 KOVACH DRIVE
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045215
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311451941
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FLYNN & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07800 E KEMPER ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CINCINNATI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0452491614
ReturnHeader/PreparerPersonGrp/PhoneNum05135309200
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMY KUCEWICZ CPA
ReturnHeader/ReturnTs02021-03-09T15:47:10-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-06-01
ReturnHeader/TaxPeriodEndDt02020-05-31
ReturnHeader/TaxYr02019

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)5 • <$500k nonprofits