Civic Intelligence

Milwaukee Area Cement Masons Joint Apprenticeship & Training Fund

990 • Fiscal year 2019 • EIN 39-1245352

Dec 01, 2018 to Nov 30, 2019 • Filed on Aug 03, 2020

8701 N Lauer StMilwaukee, WI 53224

(414) 354-0599

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

83rd percentile

28%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

55th percentile

$19,365

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

73rd percentile

16%

Faster asset growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

75th percentile

24%

Faster revenue growth than 75% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$585,248

Up $81,829 (+16%) from 2018

Net Assets

Up

$585,248

Up $81,829 (+16%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$290,678

Up $55,700 (+24%) from 2018

Expenses

Up

$208,849

Up $35,090 (+20%) from 2018

Net Income

Up

$81,829

Up $20,610 (+34%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $680,177Liabilities 2011: $0Net Assets 2011: $680,1772011Assets 2012: $628,477Liabilities 2012: $0Net Assets 2012: $628,4772012Assets 2013: $561,638Liabilities 2013: $0Net Assets 2013: $561,6382013Assets 2014: $517,605Liabilities 2014: $0Net Assets 2014: $517,6052014Assets 2015: $538,756Liabilities 2015: $0Net Assets 2015: $538,7562015Assets 2016: $485,678Liabilities 2016: $0Net Assets 2016: $485,6782016Assets 2017: $442,756Liabilities 2017: $556Net Assets 2017: $442,2002017Assets 2018: $503,419Liabilities 2018: $0Net Assets 2018: $503,4192018Assets 2019: $585,248Liabilities 2019: $0Net Assets 2019: $585,2482019Assets 2020: $636,295Liabilities 2020: $95Net Assets 2020: $636,2002020Assets 2021: $681,758Liabilities 2021: $392Net Assets 2021: $681,3662021Assets 2022: $718,463Liabilities 2022: $0Net Assets 2022: $718,4632022Assets 2023: $796,598Liabilities 2023: $564Net Assets 2023: $796,0342023Assets 2024: $835,002Liabilities 2024: $503Net Assets 2024: $834,4992024

Highlighted filing

2019

Assets$585,248
Liabilities$0
Net Assets$585,248

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $93,499Expenses 2011: $151,660Net Income 2011: -$58,1612011Revenue 2012: $116,132Expenses 2012: $167,832Net Income 2012: -$51,7002012Revenue 2013: $102,763Expenses 2013: $169,602Net Income 2013: -$66,8392013Revenue 2014: $96,436Expenses 2014: $140,469Net Income 2014: -$44,0332014Revenue 2015: $177,010Expenses 2015: $155,859Net Income 2015: $21,1512015Revenue 2016: $188,687Expenses 2016: $241,765Net Income 2016: -$53,0782016Revenue 2017: $184,258Expenses 2017: $227,736Net Income 2017: -$43,4782017Revenue 2018: $234,978Expenses 2018: $173,759Net Income 2018: $61,2192018Revenue 2019: $290,678Expenses 2019: $208,849Net Income 2019: $81,8292019Revenue 2020: $244,463Expenses 2020: $193,511Net Income 2020: $50,9522020Revenue 2021: $271,284Expenses 2021: $226,118Net Income 2021: $45,1662021Revenue 2022: $261,664Expenses 2022: $224,567Net Income 2022: $37,0972022Revenue 2023: $324,202Expenses 2023: $246,631Net Income 2023: $77,5712023Revenue 2024: $323,995Expenses 2024: $285,530Net Income 2024: $38,4652024

Highlighted filing

2019

Revenue$290,678
Expenses$208,849
Net Income$81,829
Jump To
Filing Snapshot
Filing Period
Dec 1, 2018 to Nov 30, 2019
Signed
Aug 3, 2020
Return Version
2018v3.2
Gross Receipts
$290,678
Mission and Program Overview

Mission

The apprenticeship fund provides training and educational programs for apprenticeships and, in the further discretion of the trustees, for journeymen.

APPRENTICESHIP TRAINING

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$499,005$345,215▼ $153,790
Cash and Non-Interest-Bearing Accounts$0$197,570▲ $197,570
Land, Buildings, and Equipment, Net$4,414$42,463▲ $38,049
Total Assets$503,419$585,248▲ $81,829
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$503,419$585,248▲ $81,829
Total Net Assets Fund Balance$503,419$585,248▲ $81,829
Total Liabilities and Net Assets / Fund Balance$503,419$585,248▲ $81,829

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$42,463$4,928$47,391
Compensation and Service Providers

Employees

NameTitleBaseTotal
Peter ZimmermannTrustee (began 5/2019)$19,365$19,365

Board Members and Trustees

NameTitle
Jack DahlmanChairman
Andy CreekTrustee
Bartholemew SwearingenTrustee
Jeff HullTrustee
Mike KiesTrustee
Jason TaylorTrustee (began 5/2019)
Ashley RossTrustee (term 4/2019)
Lloyd WeberTrustee (term 4/2019)
Kilah EngelkeSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$258,804
Investment Income
$2,810
Other Revenue
$29,064
Change in Net Assets
$81,829

Audited Revenue Reconciliation

Revenue per Audited Statements
$290,678
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$290,678
Total Revenue per Form 990
$290,678
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,270
Salaries, Compensation, and Employee Benefits$36,579
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$54,167-$54,167
Current Officers, Directors, Trustees, and Key Employees-$34,524-$34,524
Fees for Services Other-$8,373-$8,373
Insurance-$7,237-$7,237
Office Expenses-$5,381-$5,381
All Other Expenses$1,930$2,445-$4,375
Depreciation Depletion-$4,045-$4,045
Other Expenses$2,953--$2,953
Travel-$2,091-$2,091
Payroll Taxes-$2,055-$2,055
Total Functional Expenses$88,531$120,318$0$208,849

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$208,849
Total Expenses per Audited Statements$208,849
Total Expenses per Form 990$208,849
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Form 990 prepared by accountant and presented to singing officer for review and signature before filing. Once filed, a copy of the form 990 is presented to the entire board of trustees at the subsequent meeting.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Milwaukee Area Cement Masons Joint
EIN
39-1245352
Phone
4143540599
Address
8701 N LAUER ST, MILWAUKEE, WI 53224

Signing Officer

Name
Kilah Engelke
Title
Secretary
Phone
4143540599
Signed
2020-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kilah Engelke
Formed
1969
Legal Domicile
Wi
Voting Board Members
8
Independent Board Members
5
Employees
3
Volunteers
5

Preparer

Firm
Sikich Llp
Address
13400 BISHOPS LANE SUITE 300, BROOKFIELD, WI 53005
Preparer
James B Boutelle CPA
Phone
2627549400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The internal revenue service (irs) has ruled that the trust qualifies under section 501(c)(3) of the irc and is, therefore, not subject to tax under present income tax laws. However, the trust is subject to taxes on any unrelated business taxable income, pursuant to section 511(a). The trust had no unrelated business income tax for the years ended november 30, 2019 and 2018. The trust is not classified as a private foundation.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE (IRS) HAS RULED THAT THE TRUST QUALIFIES UNDER SECTION 501(C)(3) OF THE IRC AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. HOWEVER, THE TRUST IS SUBJECT TO TAXES ON ANY UNRELATED BUSINESS TAXABLE INCOME, PURSUANT TO SECTION 511(A). THE TRUST HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEARS ENDED NOVEMBER 30, 2019 AND 2018. THE TRUST IS NOT CLASSIFIED AS A PRIVATE FOUNDATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt042463
IRS990ScheduleD/TotalExpensesPerForm990Amt0208849
IRS990ScheduleD/TotalRevenuePerForm990Amt0290678
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0290678
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0208849
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE TRUST DOES NOT SERVE THE GENERAL COMMUNITY, THE TRUST ONLY SERVES THE MEMBERS OF THE OPERATIVE PLASTERERS & CEMENT MASONS LOCAL 599. THE NON-DISCRIMINATORY POLICY IS INCLUDED IN THE COLLECTIVE BARGAINING AGREEMENT WHICH IS DISTRIBUTED TO ALL UNION MEMBERS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0TWO INDIVIDUALS RECEIVED COMPENSATION FROM AN UNRELATED ORGANIZATION (OPERATIVE PLASTERERS & CEMENT MASONS LOCAL 599) FOR SERVICES RENDERED TO THE ORGANIZATION. BELOW IS THE TOTAL COMPENSATION FOR EACH INDIVIDUAL FROM OPERATIVE PLASTERERS & CEMENT MASONS LOCAL 599: KILAH ENGELKE REPORTABLE COMPENSATION: 44,736 OTHER COMPENSATION: 29,299 BARTHOLOMEW SWEARINGEN REPORTABLE COMPENSATION: 86,291 OTHER COMPENSATION: 66,662
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VII, LINE 5
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PREPARED BY ACCOUNTANT AND PRESENTED TO SINGING OFFICER FOR REVIEW AND SIGNATURE BEFORE FILING. ONCE FILED, A COPY OF THE FORM 990 IS PRESENTED TO THE ENTIRE BOARD OF TRUSTEES AT THE SUBSEQUENT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0503419
IRS990/TotalAssetsEOYAmt0585248
IRS990/TotalAssetsGrp/BOYAmt0503419
IRS990/TotalAssetsGrp/EOYAmt0585248
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0120318
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt088531
IRS990/TotalFunctionalExpensesGrp/TotalAmt0208849
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0503419
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0585248
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt088531
IRS990/TotalProgramServiceRevenueAmt0258804
IRS990/TotalReportableCompFromOrgAmt019365
IRS990/TotalRevenueGrp/ExclusionAmt02810
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0287868
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0290678
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0503419
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0585248
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02091
IRS990/TravelGrp/TotalAmt02091
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0503419
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0585248
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08701 N LAUER ST
IRS990/USAddress/CityNm0MILWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053224
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0OPCMIA599.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KILAH ENGELKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04143540599
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MILWAUKEE AREA CEMENT MASONS JOINT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP & TRAINING COMMITTEE
ReturnHeader/Filer/BusinessNameControlTxt0MILW
ReturnHeader/Filer/EIN0391245352
ReturnHeader/Filer/PhoneNum04143540599
ReturnHeader/Filer/USAddress/AddressLine1Txt08701 N LAUER ST
ReturnHeader/Filer/USAddress/CityNm0MILWAUKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053224
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0934FC65FEE8495E85B690041CFEAE27130F8D972
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.209.117.46
ReturnHeader/FilingSecurityInformation/IPDt02020-08-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm013:02:18
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363168081
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SIKICH LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013400 BISHOPS LANE SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053005
ReturnHeader/PreparerPersonGrp/PhoneNum02627549400
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES B BOUTELLE CPA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.35$0.01$8.34$3.24$2.86$0.38
2023Detailed filing. Detailed filing data is available for this year.$7.97$0.01$7.96$3.24$2.47$0.78
2022Detailed filing. Detailed filing data is available for this year.$7.18$0.00$7.18$2.62$2.25$0.37
2021Detailed filing. Detailed filing data is available for this year.$6.82$0.00$6.81$2.71$2.26$0.45
2020Detailed filing. Detailed filing data is available for this year.$6.36$0.00$6.36$2.44$1.94$0.51
2019Detailed filing. Detailed filing data is available for this year.$5.85$0.00$5.85$2.91$2.09$0.82
2018Detailed filing. Detailed filing data is available for this year.$5.03$0.00$5.03$2.35$1.74$0.61
2017Detailed filing. Detailed filing data is available for this year.$4.43$0.01$4.42$1.84$2.28$0.43
2016Detailed filing. Detailed filing data is available for this year.$4.86$0.00$4.86$1.89$2.42$0.53
2015Summary only. Only limited summary data is available for this year.$5.39$0.00$5.39$1.77$1.56$0.21
2014Summary only. Only limited summary data is available for this year.$5.18$0.00$5.18$0.96$1.40$0.44
2013Summary only. Only limited summary data is available for this year.$5.62$0.00$5.62$1.03$1.70$0.67
2012Summary only. Only limited summary data is available for this year.$6.28$0.00$6.28$1.16$1.68$0.52
2011Summary only. Only limited summary data is available for this year.$6.80$0.00$6.80$0.93$1.52$0.58
Peer Organizations

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