Civic Intelligence

Greater Detroit Cement Masons Apprenticeship Fund

EIN 38-1890239 • 501(c)5

1154 East Lincoln Ave48071
Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2013

Net Margin

97th percentile

59%

Higher net margin than 97% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

No filing with officer or executive compensation is available for this organization yet.

Asset Growth

91st percentile

35%

Faster asset growth than 91% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

43rd percentile

-0.8%

Faster revenue growth than 43% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$260,813

Up $67,498 (+35%) from 2012

Liabilities

Flat

$0

Flat from 2012

Net Assets

Up

$260,813

Up $67,498 (+35%) from 2012

Operations
Liabilities / Revenue60th percentileNet Margin97th percentile

Revenue

Down

$114,193

Down $911 (-0.8%) from 2012

Expenses

Down

$46,695

Down $26,265 (-36%) from 2012

Net Income

Up

$67,498

Up $25,354 (+60%) from 2012

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$300K$200K$100K$0Assets 2010: $101,283Liabilities 2010: $0Net Assets 2010: $101,2832010Assets 2011: $151,171Liabilities 2011: $0Net Assets 2011: $151,1712011Assets 2012: $193,315Liabilities 2012: $0Net Assets 2012: $193,3152012Assets 2013: $260,813Liabilities 2013: $0Net Assets 2013: $260,8132013

Highlighted filing

2013

Assets$260,813
Liabilities$0
Net Assets$260,813
Open 2013 Filing

Operations Trend

Revenue Growth43rd percentile

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

$150K$100K$50K$0Expenses 2010: $111,0542010Expenses 2011: $60,4582011Revenue 2012: $115,104Expenses 2012: $72,960Net Income 2012: $42,1442012Revenue 2013: $114,193Expenses 2013: $46,695Net Income 2013: $67,4982013

Highlighted filing

2013

Revenue$114,193
Expenses$46,695
Net Income$67,498
Open 2013 Filing

Filings

Most recent year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$260,813
Liabilities
$0
Net assets
$260,813
Revenue
$114,193
Expenses
$46,695
Net income
$67,498
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$0.00$2.61$1.14$0.47$0.67
2012Summary only. Only limited summary data is available for this year.$1.93$0.00$1.93$1.15$0.73$0.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.00$1.51$0.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$1.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2012 to Apr 30, 2013
Signed
Nov 21, 2013
Return Version
2012v2.1
Gross Receipts
$114,193
Filing and Contact Details

Filer

EIN
38-1890239
Raw XML Appendix337 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
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IRS990/AddressPrincipalOfficerUS/City0MADISON HEIGHTS
IRS990/AddressPrincipalOfficerUS/State0MI
IRS990/AddressPrincipalOfficerUS/ZIPCode048071
IRS990/AllOtherExpenses/ProgramServices0-25134
IRS990/AllOtherExpenses/Total0-25134
IRS990/AuditCommittee01
IRS990/BenefitsPaidToMembersCY00
IRS990/BenefitsPaidToMembersPriorYear00
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IRS990/CapStckTrstPrinCurrentFunds/BOY0193315
IRS990/CapStckTrstPrinCurrentFunds/EOY0260813
IRS990/CashNonInterestBearing/BOY0500
IRS990/ChangesToOrganizingDocs00
IRS990/CollectionsOfArt00
IRS990/CompCurrentOfficersDirectors/ProgramServices023617
IRS990/CompCurrentOfficersDirectors/Total023617
IRS990/CompensationFromOtherSources00
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IRS990/CompensationProcessOther01
IRS990/ConferencesMeetings/ManagementAndGeneral0724
IRS990/ConferencesMeetings/Total0724
IRS990/ConflictOfInterestPolicy00
IRS990/ConservationEasements00
IRS990/ConsolidatedAuditFinancialStmt00
IRS990/ContributionsGrantsCurrentYear00
IRS990/ContributionsGrantsPriorYear00
IRS990/CreditCounseling00
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IRS990/DeductibleNonCashContributions00
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IRS990/DepreciationDepletion/Total0333
IRS990/DescribedIn501C300
IRS990/Description0INITIAL TRAINING FOR APPRENTICESHIP MASONS AND ADDITIONAL TRAINING FOR JOURNEYMEN.
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IRS990/FeesForServicesManagement/Total03600
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IRS990/Form990PartVIISectionA/AverageHoursPerWeek31.00
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IRS990/Form990PartVIISectionA/AverageHoursPerWeek51.00
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IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector5X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector6X
IRS990/Form990PartVIISectionA/NamePerson0JAMES FIRESTONE
IRS990/Form990PartVIISectionA/NamePerson1PAUL FORTUNA
IRS990/Form990PartVIISectionA/NamePerson2BARBARA STRACHAN
IRS990/Form990PartVIISectionA/NamePerson3JOEL SANTOS
IRS990/Form990PartVIISectionA/NamePerson4HENRY WILLIAMS
IRS990/Form990PartVIISectionA/NamePerson5BENNY LANNI
IRS990/Form990PartVIISectionA/NamePerson6SCOTT FISHER
IRS990/Form990PartVIISectionA/OtherCompensation00
IRS990/Form990PartVIISectionA/OtherCompensation10
IRS990/Form990PartVIISectionA/OtherCompensation20
IRS990/Form990PartVIISectionA/OtherCompensation30
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IRS990/Form990PartVIISectionA/OtherCompensation50
IRS990/Form990PartVIISectionA/OtherCompensation60
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization00
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization10
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization20
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization30
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization40
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization50
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization60
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs00
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs10
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs20
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs30
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs40
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs50
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs60
IRS990/Form990PartVIISectionA/Title0TRUSTEE
IRS990/Form990PartVIISectionA/Title1TRUSTEE
IRS990/Form990PartVIISectionA/Title2TRUSTEE
IRS990/Form990PartVIISectionA/Title3TRUSTEE
IRS990/Form990PartVIISectionA/Title4TRUSTEE
IRS990/Form990PartVIISectionA/Title5TRUSTEE
IRS990/Form990PartVIISectionA/Title6TRUSTEE
IRS990/Form990ProvidedToGoverningBody01
IRS990/FormersListed00
IRS990/FSAudited01
IRS990/FSAuditedBasis/FinancialStatementSeparate0X
IRS990/FundraisingActivities00
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IRS990/GrantsAndSimilarAmntsCY00
IRS990/GrantsAndSimilarAmntsPriorYear00
IRS990/GrantsToIndividuals00
IRS990/GrantsToOrganizations00
IRS990/GrantToRelatedPerson00
IRS990/GrossReceipts0114193
IRS990/GroupReturnForAffiliates00
IRS990/Hospital00
IRS990/IndependentAuditFinancialStmt01
IRS990/IndoorTanningServices00
IRS990/InfoInScheduleOPartVI0X
IRS990/InfoInScheduleOPartXII0X
IRS990/Insurance/ManagementAndGeneral02779
IRS990/Insurance/Total02779
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IRS990/InvestmentIncome/ExclusionAmount02643
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IRS990/InvestmentIncome/TotalRevenueColumn02643
IRS990/InvestmentInJointVenture00
IRS990/LandBldgEquipmentAccumDeprec09469
IRS990/LandBuildingsEquipmentBasis012845
IRS990/LandBuildingsEquipmentBasisNet/BOY0155
IRS990/LandBuildingsEquipmentBasisNet/EOY03376
IRS990/LoanToOfficerOrDQP00
IRS990/LocalChapters00
IRS990/MaterialDiversionOrMisuse00
IRS990/MembersOrStockholders00
IRS990/MethodOfAccountingCash0X
IRS990/MinutesOfCommittees01
IRS990/MinutesOfGoverningBody01
IRS990/MissionDescription0THE TRUST FUND WAS CREATED FOR THE PURPOSE OF ESTABLISHING AND IMPLEMENTING AN APPRENTICESHIP AND TRAINING PROGRAM FOR CEMENT MASONS.
IRS990/MoreThan5000KToIndividuals00
IRS990/MoreThan5000KToOrganizations00
IRS990/NameOfPrincipalOfficerPerson0BARBARA STRACHAN
IRS990/NbrIndependentVotingMembers07
IRS990/NbrVotingGoverningBodyMembers07
IRS990/NbrVotingMembersGoverningBody07
IRS990/NetAssetsOrFundBalancesBOY0193315
IRS990/NetAssetsOrFundBalancesEOY0260813
IRS990/NetUnrelatedBusinessTxblIncome00
IRS990/NoListedPersonsCompensated0X
IRS990/NonDeductibleContributions00
IRS990/NumberFormsTransmittedWith109600
IRS990/NumberIndependentVotingMembers07
IRS990/NumberIndividualsGT100K00
IRS990/NumberOfContractorsGT100K00
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IRS990/NumberW2GIncluded00
IRS990/Occupancy/ProgramServices02000
IRS990/Occupancy/Total02000
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IRS990/OtherExpensesCurrentYear03143
IRS990/OtherExpenses/Description0STIPENDS/ALLOWANCES
IRS990/OtherExpenses/Description1TELEPHONE / PRINTING /
IRS990/OtherExpenses/Description2COLLECTION COSTS
IRS990/OtherExpenses/Description3BANK CHARGES
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IRS990/PartialLiquidation00
IRS990/PayrollTaxes/ProgramServices03474
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IRS990/PoliticalActivities00
IRS990/ProfessionalFundraising00
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IRS990ScheduleO/GeneralExplanation/Explanation0THE RELATIONSHIP BETWEEN THE TRUSTEES OF THE FUND IS A BUSINESS RELATIONSHIP. THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974, AS AMENDED. THE FUND, AS A TAFT-HARTLEY FUND, IS ADMINISTERED BY A BOARD OF TRUSTESS WHICH IS COMPOSED OF AN EQUAL NUMBER OF UNION AND EMPLOYER REPRESENTATIVES. BECAUSE OF THIS ORGANIZATIONAL REQUIREMENT, THERE IS A BUSINESS RELATIONSHIP BETWEEN THE TRUSTESS.
IRS990ScheduleO/GeneralExplanation/Explanation1THE FORM 990 IS PRESENTED AND APPROVED AT A MEETING OF THE BOARD OF TRUSTEES, SUBJECT TO REVIEW BY AND APPROVAL OF THE FUND'S LEGAL COUNSEL.
IRS990ScheduleO/GeneralExplanation/Explanation2DURING THE PLAN YEAR, THE FUND DID NOT HAVE ANY EMPLOYEES WHO MET THE LISTED DEFINITIONS. IF THE FUND HAD EMPLOYEES THAT MET THE LISTED DEFINITIONS, THEN ANY COMPENSATION WOULD HAVE BEEN ESTABLISHED IN ACCORDANCE WITH THE PROCESS DESCRIBED IN PART VI, LINE 15 OF FORM 990.
IRS990ScheduleO/GeneralExplanation/Explanation3THE FUND IS ESTABLISHED AND MAINTAINED PURSUANT TO THE EMPLOYEE RETIREMENT SECURITY ACT OF 1974, AS AMENDED. IT OPERATES IN COMPLIANCE WITH THE REPORTING AND DISCLOSURE REQUIREMENTS OF SUBTITLE B, PART 1 OF ERISA WITH RESPECT TO DISCLOSURE OF ITS GOVERNING DOCUMENTS AND FINANCIAL INFORMATION. IT OPERATES IN COMPLIANCE WITH THE FIDUCIARY RESPONSIBILITY REQUIREMENTS OF SUBTITLE B, PART 4 OF ERISA.
IRS990ScheduleO/GeneralExplanation/Explanation4THE AUDIT IS PRESENTED AND APPROVED AT A MEETING OF THE BAORD OF TRUSTEES. IN ADDITION, THE PROCESS OF SELECTING AN AUDITOR HAS NOT CHANGED FROM THE PRIOR PLAN YEAR.
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART XI, LINE 2C
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IRS990/WebSite0N/A
IRS990/WhistleblowerPolicy00
IRS990/YearFormation01969
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/Filer/EIN0381890239
ReturnHeader/Filer/Name/BusinessNameLine10GREATER DETROIT CEMENT MASONS APPRENTICESHIP FUND
ReturnHeader/Filer/NameControl0GREA
ReturnHeader/Filer/Phone02485480800
ReturnHeader/Filer/USAddress/AddressLine101154 EAST LINCOLN AVE
ReturnHeader/Filer/USAddress/City0MADISON HEIGHTS
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode048071
ReturnHeader/Officer/AuthorizeThirdParty01
ReturnHeader/Officer/DateSigned02013-11-21
ReturnHeader/Officer/Name0BARBARA STRACHAN
ReturnHeader/Officer/Phone02485480800
ReturnHeader/Officer/Title0CHAIRMAN
ReturnHeader/Preparer/DatePrepared02013-11-21
ReturnHeader/PreparerFirm/EIN0383077920
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10HERBERT & ASSOCIATES PC
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine10PO BOX 80546
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0ROCHESTER
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0MI
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode0483080546
ReturnHeader/Preparer/Name0RICHARD A HERBERT CPA
ReturnHeader/Preparer/Phone05862644347
ReturnHeader/ReturnType0990
ReturnHeader/TaxPeriodBeginDate02012-05-01
ReturnHeader/TaxPeriodEndDate02013-04-30
ReturnHeader/TaxYear02012
ReturnHeader/Timestamp02013-12-15T10:15:28-06:00

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Peer Organizations

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