Civic Intelligence

Cement Masons Local 502 Apprentice Educational & Training

990 • Fiscal year 2017 • EIN 36-2487783

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 15, 2018

Organization ProfileN/A
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

54th percentile

0.02x

Higher debt load relative to assets than 54% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.05x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

97th percentile

52%

Higher net margin than 97% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

17th percentile

$0

Higher top officer pay than 17% of similar nonprofits.

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

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

90th percentile

29%

Faster asset growth than 90% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

93rd percentile

34%

Faster revenue growth than 93% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$3,207,840

Up $715,852 (+29%) from 2016

Net Assets

Up

$3,134,867

Up $775,507 (+33%) from 2016

Liabilities

Down

$72,973

Down $59,655 (-45%) from 2016

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin97th percentile

Revenue

Up

$1,490,260

Up $376,122 (+34%) from 2016

Expenses

Up

$714,753

Up $114,356 (+19%) from 2016

Net Income

Up

$775,507

Up $261,766 (+51%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

2017

Assets$3,207,840
Liabilities$72,973
Net Assets$3,134,867
Open 2017 Filing

Operations Trend

Revenue Growth93rd percentile

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

2017

Revenue$1,490,260
Expenses$714,753
Net Income$775,507
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 15, 2018
Return Version
2017v2.2
Gross Receipts
$1,879,503
Mission and Program Overview

Mission

Train and educate cement mason apprentices

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,735,479$2,757,663▲ $1,022,184
Land, Buildings, and Equipment, Net$506,450$229,349▼ $277,101
Accounts Receivable$130,562$171,771▲ $41,209
Cash and Non-Interest-Bearing Accounts$105,585$36,221▼ $69,364
Prepaid Expenses and Deferred Charges$7,592$9,462▲ $1,870
Other Notes and Loans Receivable, Net$6,320$3,374▼ $2,946
Total Assets$2,491,988$3,207,840▲ $715,852
Liabilities
Accounts Payable and Accrued Expenses$132,628$72,973▼ $59,655
Total Liabilities$132,628$72,973▼ $59,655
Net Assets / Fund Balance
Unrestricted Net Assets$2,359,360$3,134,867▲ $775,507
Total Net Assets Fund Balance$2,359,360$3,134,867▲ $775,507
Total Liabilities and Net Assets / Fund Balance$2,491,988$3,207,840▲ $715,852

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$187,320$69,905$257,225
Other Land Buildings$42,029$4,670$46,699
Compensation and Service Providers
Top Officer Pay17th percentile

Board Members and Trustees

NameTitle
Gary LundsbergTrustee
Lawrence Picardi SrTrustee
Patrick La CassaTrustee
Phil DiekemperTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$92,644
Program Service Revenue
$1,506,824
Investment Income
$-109,208
Other Revenue
$0
All Other Contributions
$92,644
Change in Net Assets
$775,507

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,601,653
Revenue Not Reported on Financial Statements
$-111,393
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-111,393
Total Revenue per Audited Statements
$1,601,653
Total Revenue per Form 990
$1,490,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$407,880
Other Expenses$306,873
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$230,399
Pension Plan Contributions---$77,976
Other Employee Benefits---$76,168
Occupancy---$71,294
Depreciation Depletion---$37,342
Conferences and Meetings---$30,876
Fees for Services Accounting---$24,007
Fees for Services Legal---$23,566
Payroll Taxes---$23,337
Office Expenses---$15,472
Insurance---$12,245
Travel---$8,245
Other Expenses---$2,852
Advertising---$1,250
All Other Expenses---$1,162
Total Functional Expenses$0$0$0$714,753

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$826,146
Total Expenses per Audited Statements$826,146
Total Expenses per Form 990$714,753
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-111,393
Other Expense Adjustments$-111,393
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 11B

“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
2018-06-15
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
11
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
4 WESTBROOK CORPORATE CENTER STE, 700, WESTCHESTER, IL 60154
Preparer
Bruce a Pavlik
Phone
3123680500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require the fund to evaluate tax positions taken by the fund and recognize a tax liability if the fund has taken an uncertain position that more likely than not would not be sustained upon examination by tax authorities. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Loss on sale of building -111,393.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Loss on sale of building -111,393.”

Raw XML AppendixShowing 400 of 405 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/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE FUND TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON SALE OF BUILDING -111,393.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LOSS ON SALE OF BUILDING -111,393.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
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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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,207,840
Liabilities
$72,973
Net assets
$3,134,867
Revenue
$1,490,260
Expenses
$714,753
Net income
$775,507
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
2017Detailed filing. Detailed filing data is available for this year.$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