Civic Intelligence

Cement Masons Joint Apprenticeship Committee Local Number 404

990 • Fiscal year 2021 • EIN 34-1165515

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

1417 East 25th StreetCleveland, OH 44114

(216) 781-3303

Siviq Scores

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

Liabilities / Assets

74th percentile

0.02x

Higher debt load relative to assets than 74% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.03x

Higher debt load relative to revenue than 77% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

13th percentile

-14%

Higher net margin than 13% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Asset Growth

18th percentile

-6.6%

Faster asset growth than 18% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

60th percentile

2.9%

Faster revenue growth than 60% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$429,906

Down $30,421 (-6.6%) from 2020

Net Assets

Down

$422,425

Down $35,809 (-7.8%) from 2020

Liabilities

Up

$7,481

Up $5,388 (+257%) from 2020

Revenue

Up

$247,267

Up $7,079 (+2.9%) from 2020

Expenses

Up

$283,076

Up $26,400 (+10%) from 2020

Net Income

Down

-$35,809

Down $19,321 (-117%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2016: $429,301Liabilities 2016: $2,101Net Assets 2016: $427,2002016Assets 2017: $444,033Liabilities 2017: $2,160Net Assets 2017: $441,8732017Assets 2018: $448,522Liabilities 2018: $1,658Net Assets 2018: $446,8642018Assets 2020: $460,327Liabilities 2020: $2,093Net Assets 2020: $458,2342020Assets 2021: $429,906Liabilities 2021: $7,481Net Assets 2021: $422,4252021Assets 2022: $403,741Liabilities 2022: $6,839Net Assets 2022: $396,9022022Assets 2024: $406,052Liabilities 2024: $2,762Net Assets 2024: $403,2902024

Highlighted filing

2021

Assets$429,906
Liabilities$7,481
Net Assets$422,425

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2016: $245,135Expenses 2016: $224,799Net Income 2016: $20,3362016Revenue 2017: $241,111Expenses 2017: $226,438Net Income 2017: $14,6732017Revenue 2018: $264,506Expenses 2018: $259,515Net Income 2018: $4,9912018Revenue 2020: $240,188Expenses 2020: $256,676Net Income 2020: -$16,4882020Revenue 2021: $247,267Expenses 2021: $283,076Net Income 2021: -$35,8092021Revenue 2022: $263,913Expenses 2022: $289,436Net Income 2022: -$25,5232022Revenue 2024: $330,975Expenses 2024: $326,173Net Income 2024: $4,8022024

Highlighted filing

2021

Revenue$247,267
Expenses$283,076
Net Income-$35,809
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.0
Gross Receipts
$263,506
Mission and Program Overview

Mission

To provide apprenticeship and training benefits for employees who meet the qualifications, limitations and conditions as established by the trustees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$458,234$422,425▼ $35,809
Cash and Non-Interest-Bearing Accounts$392,152$344,205▼ $47,947
Land, Buildings, and Equipment, Net$68,175$85,701▲ $17,526
Total Assets$460,327$429,906▼ $30,421
Liabilities
Accounts Payable and Accrued Expenses$2,093$7,481▲ $5,388
Total Liabilities$2,093$7,481▲ $5,388
Net Assets / Fund Balance
Total Net Assets Fund Balance$458,234$422,425▼ $35,809
Total Liabilities and Net Assets / Fund Balance$460,327$429,906▼ $30,421

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$81,896$110,933$192,829
Leasehold Improvements$3,805$67,545$71,350
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert DalrympleChairman
Jason KlarTrustee
Kent CrytzerTrustee
Michael WalterTrustee
Paul MetcalfTrustee
Charles WanatSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$238,663
Investment Income
$6,002
Other Revenue
$2,602
Change in Net Assets
$-35,809

Audited Revenue Reconciliation

Revenue per Audited Statements
$247,267
Total Revenue per Audited Statements
$247,267
Total Revenue per Form 990
$247,267
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$155,735
Other Expenses$127,341
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$87,241$7,406-$94,647
Pension Plan Contributions$27,306--$27,306
Depreciation Depletion$16,264$9,048-$25,312
Other Employee Benefits$22,397--$22,397
Occupancy$20,094$824-$20,918
Office Expenses$14,766$606-$15,372
Payroll Taxes$10,494$891-$11,385
Fees for Services Legal-$10,366-$10,366
Other Expenses$6,251$191-$6,442
Fees for Services Accounting-$6,000-$6,000
Insurance$5,452$224-$5,676
All Other Expenses$3,061$2,286-$5,347
Advertising$3,415--$3,415
Conferences and Meetings$1,437--$1,437
Total Functional Expenses$245,234$37,842$0$283,076

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$283,076
Total Expenses per Audited Statements$283,076
Total Expenses per Form 990$283,076
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The board reads the form 990 and compares it against the financial statements.

Form 990, Page 6, Part VI, Line 12C

Management consults the conflict of interest policy regarding any new business transaction.

Form 990, Page 6, Part VI, Line 19

Documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cement Masons Joint Apprenticeship
EIN
34-1165515
Phone
2167813303
Address
1417 EAST 25TH STREET, CLEVELAND, OH 44114

Signing Officer

Name
Robert Dalrymple
Title
Chairman
Phone
2167813303
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Dalrymple
Formed
1975
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
3

Preparer

Firm
Bodine Perry Pllc
Address
3711 STARRS CENTRE DR STE 2, CANFIELD, OH 44406-8004
Preparer
Bruce Flyak CPA
Phone
3307028100
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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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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT DALRYMPLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02167813303
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-15
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CANFIELD
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0444068004
ReturnHeader/PreparerPersonGrp/PhoneNum03307028100
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRUCE FLYAK CPA
ReturnHeader/ReturnTs02022-11-15T14:36:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROBERT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DALRYMPLE
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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