Civic Intelligence

Cement Masons Local 502 Apprentice Educational & Training

990 • Fiscal year 2014 • EIN 36-2487783

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 05, 2015

739 South 25th AvenueBellwood, IL 60104

(708) 544-9105

Siviq Scores

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

Liabilities / Assets

74th percentile

0.13x

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

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

88th percentile

0.33x

Higher debt load relative to revenue than 88% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

97th percentile

49%

Higher net margin than 97% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

98th percentile

87%

Faster asset growth than 98% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

93rd percentile

28%

Faster revenue growth than 93% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,563,425

Up $725,170 (+87%) from 2013

Net Assets

Up

$1,359,519

Up $543,460 (+67%) from 2013

Liabilities

Up

$203,906

Up $181,710 (+819%) from 2013

Revenue

Up

$613,605

Up $133,782 (+28%) from 2013

Expenses

Up

$315,658

Up $38,008 (+14%) from 2013

Net Income

Up

$297,947

Up $95,774 (+47%) from 2013

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $367,802Liabilities 2011: $30,737Net Assets 2011: $337,0652011Assets 2012: $655,475Liabilities 2012: $41,589Net Assets 2012: $613,8862012Assets 2013: $838,255Liabilities 2013: $22,196Net Assets 2013: $816,0592013Assets 2014: $1,563,425Liabilities 2014: $203,906Net Assets 2014: $1,359,5192014Assets 2015: $1,984,606Liabilities 2015: $138,987Net Assets 2015: $1,845,6192015Assets 2016: $2,491,988Liabilities 2016: $132,628Net Assets 2016: $2,359,3602016Assets 2017: $3,207,840Liabilities 2017: $72,973Net Assets 2017: $3,134,8672017Assets 2018: $4,006,670Liabilities 2018: $112,199Net Assets 2018: $3,894,4712018Assets 2019: $4,906,375Liabilities 2019: $345,629Net Assets 2019: $4,560,7462019Assets 2020: $5,592,498Liabilities 2020: $403,676Net Assets 2020: $5,188,8222020Assets 2021: $6,205,256Liabilities 2021: $237,438Net Assets 2021: $5,967,8182021Assets 2022: $5,962,518Liabilities 2022: $246,365Net Assets 2022: $5,716,1532022Assets 2023: $6,641,814Liabilities 2023: $259,362Net Assets 2023: $6,382,4522023Assets 2024: $6,914,242Liabilities 2024: $237,242Net Assets 2024: $6,677,0002024

Highlighted filing

2014

Assets$1,563,425
Liabilities$203,906
Net Assets$1,359,519

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2011: $306,4322011Expenses 2012: $235,6992012Revenue 2013: $479,823Expenses 2013: $277,650Net Income 2013: $202,1732013Revenue 2014: $613,605Expenses 2014: $315,658Net Income 2014: $297,9472014Revenue 2015: $960,381Expenses 2015: $474,281Net Income 2015: $486,1002015Revenue 2016: $1,114,138Expenses 2016: $600,397Net Income 2016: $513,7412016Revenue 2017: $1,490,260Expenses 2017: $714,753Net Income 2017: $775,5072017Revenue 2018: $2,000,573Expenses 2018: $1,240,969Net Income 2018: $759,6042018Revenue 2019: $2,251,189Expenses 2019: $1,584,914Net Income 2019: $666,2752019Revenue 2020: $2,020,391Expenses 2020: $1,518,000Net Income 2020: $502,3912020Revenue 2021: $1,889,878Expenses 2021: $1,231,556Net Income 2021: $658,3222021Revenue 2022: $1,887,454Expenses 2022: $1,477,004Net Income 2022: $410,4502022Revenue 2023: $2,236,167Expenses 2023: $1,940,811Net Income 2023: $295,3562023Revenue 2024: $2,178,378Expenses 2024: $2,167,407Net Income 2024: $10,9712024

Highlighted filing

2014

Revenue$613,605
Expenses$315,658
Net Income$297,947
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 5, 2015
Return Version
2014v5.0
Gross Receipts
$613,605
Mission and Program Overview

Mission

Train and educate cement mason apprentices

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$678,247$1,066,232▲ $387,985
Land, Buildings, and Equipment, Net$6,774$290,719▲ $283,945
Cash and Non-Interest-Bearing Accounts$97,475$118,239▲ $20,764
Accounts Receivable$48,619$80,625▲ $32,006
Other Notes and Loans Receivable, Net$6,212$5,679▼ $533
Prepaid Expenses and Deferred Charges$928$1,931▲ $1,003
Total Assets$838,255$1,563,425▲ $725,170
Liabilities
Mortgage Notes Payable Secured by Investment Property-$109,752-
Accounts Payable and Accrued Expenses$22,196$94,154▲ $71,958
Total Liabilities$22,196$203,906▲ $181,710
Net Assets / Fund Balance
Unrestricted Net Assets$816,059$1,359,519▲ $543,460
Total Net Assets Fund Balance$816,059$1,359,519▲ $543,460
Total Liabilities and Net Assets / Fund Balance$838,255$1,563,425▲ $725,170

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$285,007$166,216$451,223
Equipment$5,712$35,918$41,630
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$612,619
Investment Income
$986
Other Revenue
$0
Change in Net Assets
$297,947

Audited Revenue Reconciliation

Revenue per Audited Statements
$613,605
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$613,605
Total Revenue per Form 990
$613,605
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$157,867
Salaries, Compensation, and Employee Benefits$157,791
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$90,377
Occupancy---$63,993
Other Employee Benefits---$27,829
Pension Plan Contributions---$27,623
Fees for Services Legal---$16,250
Fees for Services Accounting---$15,980
Conferences and Meetings---$13,535
Payroll Taxes---$11,962
Office Expenses---$5,658
Other Expenses---$5,074
Depreciation Depletion---$3,579
Fees for Services Other---$3,000
All Other Expenses---$2,760
Insurance---$2,643
Information Technology---$1,289
Advertising---$1,243
Total Functional Expenses$0$0$0$315,658

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$315,658
Total Expenses per Audited Statements$315,658
Total Expenses per Form 990$315,658
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
Yes
Backup withholding compliance
Yes
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, Part VI, Section B, Line 11

The form 990 is provided to the entire board of trustees prior to filing. After the boards' review, the form is approved and filed.

Form 990, Part VI, Section B, Line 12C

The board of trustees shall regularly and consistently monitor and enforce compliance with this policy taking all steps they deem necessary to ensure such monitoring and enforcement.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available upon request at the fund office.

Filing and Contact Details

Filer

Filer Name
Cement Masons Local 502 Apprentice
EIN
36-2487783
Phone
7085449105
Address
739 SOUTH 25TH AVENUE, BELLWOOD, IL 60104

Signing Officer

Name
Patrick J La Cassa
Title
Trustee
Phone
7085449105
Signed
2015-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick J La Cassa
Formed
1962
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
12
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
311 S WACKER DRIVE STE 4000, CHICAGO, IL 60606
Preparer
Bruce a Pavlik
Phone
3123680500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer of net assets from plasterers' local 5 apprentice ein 36-3255062: 245,513.

Financial Statement Notes

PART X, LINE 2:

The plan files form 990, return of organization exempt from income tax. The plan's returns are subject to examination by the internal revenue service until the applicable statute of limitations expires.

Raw XML AppendixShowing 400 of 411 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/GroupReturnForAffiliatesInd00
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt06
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IRS990/LoanOutstandingInd00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN FILES FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE PLAN'S RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE UNTIL THE APPLICABLE STATUTE OF LIMITATIONS EXPIRES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES PRIOR TO FILING. AFTER THE BOARDS' REVIEW, THE FORM IS APPROVED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES SHALL REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THIS POLICY TAKING ALL STEPS THEY DEEM NECESSARY TO ENSURE SUCH MONITORING AND ENFORCEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE FUND OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFER OF NET ASSETS FROM PLASTERERS' LOCAL 5 APPRENTICE EIN 36-3255062: 245,513.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PENSION FUND OF CEMENT MASONS UNION LOCAL NO 502
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CEMENT MASONS' INSTITUTE LOCAL 502 WELFARE TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2CEMENT MASONS' LOCAL UNION NO 502 SAVINGS FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3CEMENT MASONS' LOCAL 502(B) PENSION FUND
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5CEMENT MASONS' UNION LOCAL NO 502
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE MEDICAL AND LIFE INSURANCE TO ELIGIBLE PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2PROVIDE SAVINGS BENEFITS TO ELIGIBLE PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3PROVIDE DEATH, DISABILITY AND RETIREMENT BENEFITS FOR ELIGIBLE PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4PROVIDE RETIREMENT, DISABILITY & SURVIVOR BENEFITS FOR ELIGIBLE PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5LABOR UNION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt6501(C)(9)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2739 25TH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3739 25TH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt4739 25TH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt5739 25TH AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt6739 25TH AVENUE
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0612619
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0838255
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IRS990/USAddress/CityNm0BELLWOOD
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060104
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICK J LA CASSA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07085449105
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEMENT MASONS LOCAL 502 APPRENTICE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATIONAL & TRAINING
ReturnHeader/Filer/BusinessNameControlTxt0CEME
ReturnHeader/Filer/EIN0362487783
ReturnHeader/Filer/PhoneNum07085449105
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ReturnHeader/Filer/USAddress/CityNm0BELLWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060104
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEGACY PROFESSIONALS LLP

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.91$0.24$6.68$2.18$2.17$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.64$0.26$6.38$2.24$1.94$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.96$0.25$5.72$1.89$1.48$0.41
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.21$0.24$5.97$1.89$1.23$0.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.59$0.40$5.19$2.02$1.52$0.50
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.91$0.35$4.56$2.25$1.58$0.67
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.01$0.11$3.89$2.00$1.24$0.76
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.07$3.13$1.49$0.71$0.78
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.13$2.36$1.11$0.60$0.51
2015Detailed filing. Detailed filing data is available for this year.$1.98$0.14$1.85$0.96$0.47$0.49
2014Detailed filing. Detailed filing data is available for this year.$1.56$0.20$1.36$0.61$0.32$0.30
2013Detailed filing. Detailed filing data is available for this year.$0.84$0.02$0.82$0.48$0.28$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.04$0.61$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.03$0.34$0.31