Civic Intelligence

Detroit Metropolitan Masonry Joint Apprenticeship and Training Trust F

990EZ • Fiscal year 2014 • EIN 38-6149270

May 01, 2013 to Apr 30, 2014 • Filed on Oct 29, 2014

21031 Ryan RoadWarren, MI 48091

(586) 757-6668

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Higher debt load relative to assets than 53% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

54th percentile

0.00x

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

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

8th percentile

-26%

Higher net margin than 8% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

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

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

24th percentile

-7.4%

Faster asset growth than 24% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

12th percentile

-17%

Faster revenue growth than 12% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$167,864

Down $13,451 (-7.4%) from 2013

Net Assets

Down

$167,830

Down $13,380 (-7.4%) from 2013

Liabilities

Down

$34

Down $71 (-68%) from 2013

Revenue

Down

$51,024

Down $10,654 (-17%) from 2013

Expenses

Down

$64,404

Down $12,350 (-16%) from 2013

Net Income

Up

-$13,380

Up $1,696 (+11%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $206,432Liabilities 2011: $17Net Assets 2011: $206,4152011Assets 2012: $196,311Liabilities 2012: $25Net Assets 2012: $196,2862012Assets 2013: $181,315Liabilities 2013: $105Net Assets 2013: $181,2102013Assets 2014: $167,864Liabilities 2014: $34Net Assets 2014: $167,8302014Assets 2015: $157,501Liabilities 2015: $17Net Assets 2015: $157,4842015Assets 2016: $145,822Liabilities 2016: $951Net Assets 2016: $144,8712016Assets 2017: $192,132Liabilities 2017: $0Net Assets 2017: $192,1322017Assets 2018: $200,533Liabilities 2018: $0Net Assets 2018: $200,5332018Assets 2019: $149,305Liabilities 2019: $0Net Assets 2019: $149,3052019Assets 2020: $148,526Liabilities 2020: $0Net Assets 2020: $148,5262020Assets 2021: $174,974Liabilities 2021: $0Net Assets 2021: $174,9742021Assets 2022: $145,038Net Assets 2022: $145,0382022

Highlighted filing

2014

Assets$167,864
Liabilities$34
Net Assets$167,830

Operations Trend

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

$150K$100K$50K$0-$50K-$100KRevenue 2011: $58,645Expenses 2011: $74,424Net Income 2011: -$15,7792011Revenue 2012: $56,746Expenses 2012: $66,875Net Income 2012: -$10,1292012Revenue 2013: $61,678Expenses 2013: $76,754Net Income 2013: -$15,0762013Revenue 2014: $51,024Expenses 2014: $64,404Net Income 2014: -$13,3802014Revenue 2015: $51,675Expenses 2015: $62,021Net Income 2015: -$10,3462015Revenue 2016: $57,752Expenses 2016: $70,365Net Income 2016: -$12,6132016Revenue 2017: $121,374Expenses 2017: $74,113Net Income 2017: $47,2612017Revenue 2018: $109,334Expenses 2018: $100,933Net Income 2018: $8,4012018Revenue 2019: $76,340Expenses 2019: $127,568Net Income 2019: -$51,2282019Revenue 2020: $133,004Expenses 2020: $125,435Net Income 2020: $7,5692020Revenue 2021: $116,607Expenses 2021: $94,981Net Income 2021: $21,6262021Revenue 2022: $89,862Expenses 2022: $111,990Net Income 2022: -$22,1282022

Highlighted filing

2014

Revenue$51,024
Expenses$64,404
Net Income-$13,380
Jump To
Filing Snapshot
Filing Period
May 1, 2013 to Apr 30, 2014
Signed
Oct 29, 2014
Return Version
2013v4.0
Gross Receipts
$51,024
Mission and Program Overview

Mission

To train bricklayers and cement masons so as to meet the needs of the building industry in metro detroit.

Program Services

DescriptionGrantsExpenses
THE TRUST PROVIDES TRAINING TO APPRENTICE & JOURNEYMAN BRICKLAYERS AND CEMENT MASONS WHO ARE PART OF THE COLLECTIVE BARGAINING AGREEMENT. TRAINING MAINTAINS CONSTRUCTION AND SAFETY STANDARDS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHARLES KUKAWKATrustee-$0--
MARK KINGChairman-$0--
TOM NOWAKTrustee-$0--
RON NORDSTROMSecretary-$0--
KEVIN RYANTrustee-$0--
BRAD LEIDALTrustee-$0--
BRETT GIERAKTrustee-$0--
Political and Lobbying Activity
In-house lobbying only
Yes
Filing and Contact Details

Filer

EIN
38-6149270
Phone
5867576668

Signing Officer

Name
Mark King
Title
Chairman
Phone
5867576668
Signed
2014-10-29
Discuss with paid preparer
Yes

Preparer

Preparer
James T Welch
Phone
2488798400
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses advertising & promotion 1,383 supply 2,389 printing and postage 2,020 equipment lease 1,564 telephone 320 computer services 117 travel 467 conferences and meetings 1,056 insurance 2,870 maintenance 3,379 training material /supply 16,732 coordinator expenses 2,189 drug testing 301 safety testing 1,069 miscellaneous 600 non-investment depreciation 3,193 total 39,649

Form 990-ez, Part II, Line 24

Equipment 44,274 45,309 less accumulated depreciation 35,517 38,712 total 8,757 6,597

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 105 34

Form 990-ez, Part III

To train bricklayers and cement masons so as to meet the needs of the building industry in metro detroit.

Form 990-ez, Part III, Line 28

The trust provides training to apprentice & journeyman bricklayers and cement masons who are part of the collective bargaining agreement. Training maintains construction and safety standards.

Form 990-ez, Part V

The entity did not earn any unrelated income during the year.

Raw XML Appendix134 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0CHARLES KUKAWKA
CompensationExplanation/CompensationExplanationGrp/PersonNm1MARK KING
CompensationExplanation/CompensationExplanationGrp/PersonNm2TOM NOWAK
CompensationExplanation/CompensationExplanationGrp/PersonNm3RON NORDSTROM
CompensationExplanation/CompensationExplanationGrp/PersonNm4KEVIN RYAN
CompensationExplanation/CompensationExplanationGrp/PersonNm5BRAD LEIDAL
CompensationExplanation/CompensationExplanationGrp/PersonNm6BRETT GIERAK
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0TOM WARD
IRS990EZ/BooksInCareOfDetail/PhoneNum05867576668
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1021031 RYAN RD
IRS990EZ/BooksInCareOfDetail/USAddress/City0WARREN
IRS990EZ/BooksInCareOfDetail/USAddress/State0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode048091
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0172558
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0161267
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03850
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-13380
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt015296
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0181315
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0167864
IRS990EZ/GrossReceiptsAmt051024
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt0239
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0181210
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0167830
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0181210
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0167830
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHARLES KUKAWKA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARK KING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TOM NOWAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RON NORDSTROM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KEVIN RYAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BRAD LEIDAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BRETT GIERAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt08757
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06597
IRS990EZ/OtherExpensesTotalAmt039649
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO TRAIN BRICKLAYERS AND CEMENT MASONS SO AS TO MEET THE NEEDS OF THE BUILDING INDUSTRY IN METRO DETROIT.
IRS990EZ/ProgramServiceRevenueAmt046935
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE TRUST PROVIDES TRAINING TO APPRENTICE & JOURNEYMAN BRICKLAYERS AND CEMENT MASONS WHO ARE PART OF THE COLLECTIVE BARGAINING AGREEMENT. TRAINING MAINTAINS CONSTRUCTION AND SAFETY STANDARDS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt09459
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0true
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0105
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt034
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt064404
IRS990EZ/TotalRevenueAmt051024
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING & PROMOTION 1,383 SUPPLY 2,389 PRINTING AND POSTAGE 2,020 EQUIPMENT LEASE 1,564 TELEPHONE 320 COMPUTER SERVICES 117 TRAVEL 467 CONFERENCES AND MEETINGS 1,056 INSURANCE 2,870 MAINTENANCE 3,379 TRAINING MATERIAL /SUPPLY 16,732 COORDINATOR EXPENSES 2,189 DRUG TESTING 301 SAFETY TESTING 1,069 MISCELLANEOUS 600 NON-INVESTMENT DEPRECIATION 3,193 TOTAL 39,649
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUIPMENT 44,274 45,309 LESS ACCUMULATED DEPRECIATION 35,517 38,712 TOTAL 8,757 6,597
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 105 34
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO TRAIN BRICKLAYERS AND CEMENT MASONS SO AS TO MEET THE NEEDS OF THE BUILDING INDUSTRY IN METRO DETROIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TRUST PROVIDES TRAINING TO APPRENTICE & JOURNEYMAN BRICKLAYERS AND CEMENT MASONS WHO ARE PART OF THE COLLECTIVE BARGAINING AGREEMENT. TRAINING MAINTAINS CONSTRUCTION AND SAFETY STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ENTITY DID NOT EARN ANY UNRELATED INCOME DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART V
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05867576668
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10DETROIT METROPOLITAN MASONRY JOINT
ReturnHeader/Filer/BusinessName/BusinessNameLine20APPRENTICESHIP AND TRAINING TRUST F
ReturnHeader/Filer/BusinessNameControlTxt0DETR
ReturnHeader/Filer/EIN0386149270
ReturnHeader/Filer/PhoneNum05867576668
ReturnHeader/Filer/USAddress/AddressLine1021031 RYAN ROAD
ReturnHeader/Filer/USAddress/City0WARREN
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode048091
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383382520
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MCCLAIN SMITH & WENZ PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine106915 ROCHESTER ROAD STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0TROY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0480851285
ReturnHeader/PreparerPersonGrp/PhoneNum02488798400
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES T WELCH
ReturnHeader/ReturnTs02015-01-21T08:26:08-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-05-01
ReturnHeader/TaxPeriodEndDt02014-04-30
ReturnHeader/TaxYr02013

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Filings