Civic Intelligence

Mason Contractors Association of America

EIN 36-2211610 • 501(c)6 • Algonquin, IL

View Organization Page

Profile

To advance the masonry industry through quality workmanship, education, and training to mason contractors

1481 Merchant DriveAlgonquin, IL 60102

www.masoncontractors.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.28x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

52nd percentile

0.18x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

60th percentile

7.6%

Higher net margin than 60% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

84th percentile

$270,672

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Asset Growth

35th percentile

0.8%

Faster asset growth than 35% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

84th percentile

27%

Faster revenue growth than 84% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$2,104,472

Up $17,116 (+0.8%) from 2024

Liabilities

Down

$585,375

Down $234,774 (-29%) from 2024

Net Assets

Up

$1,519,097

Up $251,890 (+20%) from 2024

Operations
Liabilities / Revenue52nd percentileNet Margin60th percentile

Revenue

Up

$3,294,551

Up $694,663 (+27%) from 2024

Expenses

Up

$3,042,661

Up $618,502 (+26%) from 2024

Net Income

Up

$251,890

Up $76,161 (+43%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $860,449Liabilities 2011: $519,633Net Assets 2011: $340,8162011Assets 2012: $837,442Liabilities 2012: $524,244Net Assets 2012: $313,1982012Assets 2013: $819,201Liabilities 2013: $456,519Net Assets 2013: $362,6822013Assets 2014: $876,701Liabilities 2014: $499,647Net Assets 2014: $377,0542014Assets 2015: $994,288Liabilities 2015: $518,986Net Assets 2015: $475,3022015Assets 2016: $1,065,271Liabilities 2016: $602,709Net Assets 2016: $462,5622016Assets 2017: $1,213,806Liabilities 2017: $665,022Net Assets 2017: $548,7842017Assets 2018: $1,269,123Liabilities 2018: $569,982Net Assets 2018: $699,1412018Assets 2019: $1,410,262Liabilities 2019: $779,852Net Assets 2019: $630,4102019Assets 2020: $943,506Liabilities 2020: $532,185Net Assets 2020: $411,3212020Assets 2021: $1,608,029Liabilities 2021: $918,556Net Assets 2021: $689,4732021Assets 2022: $1,717,645Liabilities 2022: $840,959Net Assets 2022: $876,6862022Assets 2023: $1,960,623Liabilities 2023: $869,145Net Assets 2023: $1,091,4782023Assets 2024: $2,087,356Liabilities 2024: $820,149Net Assets 2024: $1,267,2072024Assets 2025: $2,104,472Liabilities 2025: $585,375Net Assets 2025: $1,519,0972025

Highlighted filing

2025

Assets$2,104,472
Liabilities$585,375
Net Assets$1,519,097
Open 2025 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $949,6612011Expenses 2012: $882,0772012Expenses 2013: $836,6152013Revenue 2014: $934,137Expenses 2014: $919,765Net Income 2014: $14,3722014Revenue 2015: $1,070,871Expenses 2015: $972,623Net Income 2015: $98,2482015Revenue 2016: $1,097,781Expenses 2016: $1,110,521Net Income 2016: -$12,7402016Revenue 2017: $1,719,450Expenses 2017: $1,633,228Net Income 2017: $86,2222017Revenue 2018: $2,217,352Expenses 2018: $2,066,995Net Income 2018: $150,3572018Revenue 2019: $2,143,672Expenses 2019: $2,221,738Net Income 2019: -$78,0662019Revenue 2020: $2,000,481Expenses 2020: $2,201,938Net Income 2020: -$201,4572020Revenue 2021: $2,125,758Expenses 2021: $1,882,653Net Income 2021: $243,1052021Revenue 2022: $2,146,565Expenses 2022: $1,884,374Net Income 2022: $262,1912022Revenue 2023: $2,425,129Expenses 2023: $2,324,398Net Income 2023: $100,7312023Revenue 2024: $2,599,888Expenses 2024: $2,424,159Net Income 2024: $175,7292024Revenue 2025: $3,294,551Expenses 2025: $3,042,661Net Income 2025: $251,8902025

Highlighted filing

2025

Revenue$3,294,551
Expenses$3,042,661
Net Income$251,890
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,104,472
Liabilities
$585,375
Net assets
$1,519,097
Revenue
$3,294,551
Expenses
$3,042,661
Net income
$251,890
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.10$0.59$1.52$3.29$3.04$0.25
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.82$1.27$2.60$2.42$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.87$1.09$2.43$2.32$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.84$0.88$2.15$1.88$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.92$0.69$2.13$1.88$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.53$0.41$2.00$2.20$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.78$0.63$2.14$2.22$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.57$0.70$2.22$2.07$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.67$0.55$1.72$1.63$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.60$0.46$1.10$1.11$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.52$0.48$1.07$0.97$0.10
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.50$0.38$0.93$0.92$0.01
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.46$0.36$0.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.52$0.31$0.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.52$0.34$0.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 15, 2025
Return Version
2024v5.0
Gross Receipts
$3,294,551
Mission and Program Overview

Mission

To advance the masonry industry through quality workmanship, education, and training to mason contractors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$731,664$834,520▲ $102,856
Investments in Publicly Traded Securities$621,865$649,768▲ $27,903
Land, Buildings, and Equipment, Net$257,004$246,920▼ $10,084
Accounts Receivable$351,365$214,694▼ $136,671
Prepaid Expenses and Deferred Charges$123,008$153,618▲ $30,610
Inventories for Sale or Use$2,450$4,952▲ $2,502
Total Assets$2,087,356$2,104,472▲ $17,116
Liabilities
Deferred Revenue$455,528$436,907▼ $18,621
Mortgage Notes Payable Secured by Investment Property$208,714--
Accounts Payable and Accrued Expenses$155,907$148,468▼ $7,439
Total Liabilities$820,149$585,375▼ $234,774
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,267,207$1,519,097▲ $251,890
Total Net Assets Fund Balance$1,267,207$1,519,097▲ $251,890
Total Liabilities and Net Assets / Fund Balance$2,087,356$2,104,472▲ $17,116

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$246,920$255,287$502,207
Other Land Buildings-$20,266$20,266
Equipment-$7,472$7,472
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeff BuczkiewiczPresidentFT$270,672$270,672
Jason BlakeSoftware DevFT$150,243$150,243
Jason BlakeSoftware Developer-$150,243$150,243
Todd J FredrickDirector/devFT$149,986$149,986
Daniel KamysContent DireFT$116,997$116,997

Board Members and Trustees

NameTitle
Dick DentingerChairman
Kent HuntleyVice Chairma
Brad GrantRegion VP
Chris PappasRegion VP
Jameel ErvinRegion VP
John JacobRegion VP
Ken TejedaRegion VP
Kent BoundsRegion VP
Melvin HintonRegion VP
Moroni MejiaRegion VP
Ron AdamsRegion VP
Melonie LeslieSecretary
Paul CantarellaTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Royle PrintingPrinting745 BIRD STREET, Sun Prairie, WI 53590$118,895
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,180,439
Investment Income
$27,781
Other Revenue
$86,331
Change in Net Assets
$251,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,523,116
Other Expenses$1,519,545
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$618,798$642,832-$1,261,630
Conferences and Meetings$373,442$100,642-$474,084
Office Expenses$384,270$54,125-$438,395
Other Employee Benefits$54,568$90,535-$145,103
Travel$55,580$72,453-$128,033
Payroll Taxes$48,239$39,825-$88,064
Fees for Services Lobbying$82,163--$82,163
Fees for Services Other$48,957$9,000-$57,957
Advertising$12,474$28,724-$41,198
Insurance$15,359$21,490-$36,849
Occupancy-$34,079-$34,079
All Other Expenses$9,695$19,619-$29,314
Fees for Services Accounting-$28,475-$28,475
Pension Plan Contributions$412$27,907-$28,319
Information Technology$6,503$13,856-$20,359
Other Expenses$4,050$7,490-$11,540
Depreciation Depletion-$10,085-$10,085
Interest-$960-$960
Total Functional Expenses$1,817,843$1,224,818$0$3,042,661
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$85,786
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Online Auction$85,786$85,786-$85,786
Total Events$85,786$85,786-$85,786
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
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 6

“The organization's members consist of mason contracting companies.”

Form 990, Page 6, Part VI, Line 7A

“The organization has members who have the power to elect members of the board of directors.”

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

“The form 990 is e-mailed to the board of directors before filing. The 990 is reviewed at the next annual meeting.”

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

“Conflict of interest policy is reviewed annually and all members provide disclosures of potential conflicts of interests on an annual basis.”

Form 990, Page 6, Part VI, Line 15A

“The ceo's compensation is set by contract.”

Form 990, Page 6, Part VI, Line 15B

“The ceo performs reviews of employees. The board of directors approves the annual budget, which includes staff salaries. Salary surveys are used to assist determining staff salaries.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies, and financial statements are made available upon request to the mason contractors association of america office.”

Filing and Contact Details

Filer

Filer Name
Mason Contractors Association
EIN
36-2211610
Phone
2246789709
Address
1481 MERCHANT DRIVE, ALGONQUIN, IL 60102

Signing Officer

Name
Jeff Buczkiewicz
Title
President
Phone
2246789709
Signed
2025-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Buczkiewicz
Formed
1953
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
18
Volunteers
32

Preparer

Firm
Miller Verchota Inc Cpas
Address
444 N IL ROUTE 31 STE 104, CRYSTAL LAKE, IL 60012
Preparer
Mary R Miller Cpaabv
Phone
8154778000
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To establish a robust high school youth masonry education and outreach program that includes the development of standardized high school curriculum that will be implemented in schools across the country, along with teacher resources and support. The program will be used to educate students about the benefits of masonry and potential future career paths which will attract youth to fill positions in the masonry industry after high school graduation. This program will be collaboratively developed at the national level and executed regionally and locally. Provide a trade website, masonrysystems.org, that provides inspiration, information, and interaction for members and nonmembers.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is a qualified nonprofit section 501(c)(6) organization and is, therefore, exempt from federal income taxes under 501(a) of the internal revenue code. Accordingly, the financial statements contain no provision for federal income taxes. As of june 30, 2025, the organization has not incurred any interest or penalties on its income tax returns. The organization follows the guidance of accounting standards codification (asc) 740, accounting for income taxes, related to uncertainties in income taxes, which prescribes a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken on a tax return. There is no such uncertain positions for the organization for the year ended june 30, 2025. The organization's tax returns are subject to possible examination by the taxing authorities. For federal income tax purposes, the tax returns essentially remain open for possible examination for a period of three years after the date on which those returns are filed.”

Raw XML AppendixShowing 400 of 503 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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IRS990/Form990PartVIISectionAGrp/PersonNm16DANIEL KAMYS
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR/DEV
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IRS990/ProgramServiceRevenueGrp/Desc0EVENTS AND PROGRAM INCOME
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IRS990/ProgSrvcAccomActy2Grp/Desc0ANNUAL CONFERENCE ON NEW TECHNOLOGY WITH EXHIBITS AND EDUCATIONAL SESSIONS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO ESTABLISH A ROBUST HIGH SCHOOL YOUTH MASONRY EDUCATION AND OUTREACH PROGRAM THAT INCLUDES THE DEVELOPMENT OF STANDARDIZED HIGH SCHOOL CURRICULUM THAT WILL BE IMPLEMENTED IN SCHOOLS ACROSS THE COUNTRY, ALONG WITH TEACHER RESOURCES AND SUPPORT. THE PROGRAM WILL BE USED TO EDUCATE STUDENTS ABOUT THE BENEFITS OF MASONRY AND POTENTIAL FUTURE CAREER PATHS WHICH WILL ATTRACT YOUTH TO FILL POSITIONS IN THE MASONRY INDUSTRY AFTER HIGH SCHOOL GRADUATION. THIS PROGRAM WILL BE COLLABORATIVELY DEVELOPED AT THE NATIONAL LEVEL AND EXECUTED REGIONALLY AND LOCALLY. PROVIDE A TRADE WEBSITE, MASONRYSYSTEMS.ORG, THAT PROVIDES INSPIRATION, INFORMATION, AND INTERACTION FOR MEMBERS AND NONMEMBERS.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0MAC PAC IS A POLITICAL ACTION CAMPAIGN ORGANIZATION FOR WHICH THE ORGANIZATION ACTS AS THE AGENT. THE ORGANIZATION COLLECTS DONATIONS FOR THE PAC AND TRANSFERS THOSE DONATIONS INTO A SEPARATE ACCOUNT THAT IS CONTROLLED BY THE PAC. THE ORGANIZATION DOES NOT MAKE ANY DECISIONS FOR THE PAC. THE PAC IS REGULATED BY THE FEDERAL ELECTION COMMISSION.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A QUALIFIED NONPROFIT SECTION 501(C)(6) ORGANIZATION AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXES UNDER 501(A) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE FINANCIAL STATEMENTS CONTAIN NO PROVISION FOR FEDERAL INCOME TAXES. AS OF JUNE 30, 2025, THE ORGANIZATION HAS NOT INCURRED ANY INTEREST OR PENALTIES ON ITS INCOME TAX RETURNS. THE ORGANIZATION FOLLOWS THE GUIDANCE OF ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTING FOR INCOME TAXES, RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. THERE IS NO SUCH UNCERTAIN POSITIONS FOR THE ORGANIZATION FOR THE YEAR ENDED JUNE 30, 2025. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES. FOR FEDERAL INCOME TAX PURPOSES, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE DATE ON WHICH THOSE RETURNS ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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