Civic Intelligence

Minnesota Cement Masons Plasterers Shophands Local 633 Journeyman

990 • Fiscal year 2017 • EIN 41-1697907

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

2180 Old Highway 8 NWNew Brighton, MN 55112

(651) 783-8422

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.01x

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

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

49th percentile

0.01x

Higher debt load relative to revenue than 49% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

30th percentile

-0.3%

Higher net margin than 30% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

54th percentile

$26,042

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

32nd percentile

-0.0%

Faster asset growth than 32% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

90th percentile

27%

Faster revenue growth than 90% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$827,689

Down $61 (-0.0%) from 2016

Net Assets

Down

$821,480

Down $3,085 (-0.4%) from 2016

Liabilities

Up

$6,209

Up $3,024 (+95%) from 2016

Revenue

Up

$997,838

Up $210,938 (+27%) from 2016

Expenses

Up

$1,000,923

Up $138,651 (+16%) from 2016

Net Income

Up

-$3,085

Up $72,287 (+96%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $955,674Liabilities 2010: $1,684Net Assets 2010: $953,9902010Assets 2011: $913,999Liabilities 2011: $307Net Assets 2011: $913,6922011Assets 2012: $952,367Liabilities 2012: $0Net Assets 2012: $952,3672012Assets 2013: $931,464Liabilities 2013: $0Net Assets 2013: $931,4642013Assets 2014: $835,073Liabilities 2014: $0Net Assets 2014: $835,0732014Assets 2015: $901,181Liabilities 2015: $1,244Net Assets 2015: $899,9372015Assets 2016: $827,750Liabilities 2016: $3,185Net Assets 2016: $824,5652016Assets 2017: $827,689Liabilities 2017: $6,209Net Assets 2017: $821,4802017Assets 2018: $875,763Liabilities 2018: $46,965Net Assets 2018: $828,7982018Assets 2019: $952,588Liabilities 2019: $4,582Net Assets 2019: $948,0062019Assets 2020: $1,020,400Liabilities 2020: $4,141Net Assets 2020: $1,016,2592020Assets 2021: $1,108,230Liabilities 2021: $4,988Net Assets 2021: $1,103,2422021Assets 2022: $1,179,086Liabilities 2022: $6,144Net Assets 2022: $1,172,9422022Assets 2023: $1,198,840Liabilities 2023: $7,434Net Assets 2023: $1,191,4062023Assets 2024: $1,106,371Liabilities 2024: $4,679Net Assets 2024: $1,101,6922024

Highlighted filing

2017

Assets$827,689
Liabilities$6,209
Net Assets$821,480

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $448,398Expenses 2010: $495,563Net Income 2010: -$47,1652010Revenue 2011: $400,163Expenses 2011: $440,461Net Income 2011: -$40,2982011Revenue 2012: $448,506Expenses 2012: $409,831Net Income 2012: $38,6752012Revenue 2013: $650,981Expenses 2013: $671,884Net Income 2013: -$20,9032013Revenue 2014: $518,139Expenses 2014: $614,530Net Income 2014: -$96,3912014Revenue 2015: $807,631Expenses 2015: $742,767Net Income 2015: $64,8642015Revenue 2016: $786,900Expenses 2016: $862,272Net Income 2016: -$75,3722016Revenue 2017: $997,838Expenses 2017: $1,000,923Net Income 2017: -$3,0852017Revenue 2018: $930,450Expenses 2018: $933,132Net Income 2018: -$2,6822018Revenue 2019: $1,005,565Expenses 2019: $886,357Net Income 2019: $119,2082019Revenue 2020: $758,517Expenses 2020: $690,264Net Income 2020: $68,2532020Revenue 2021: $976,361Expenses 2021: $889,378Net Income 2021: $86,9832021Revenue 2022: $1,005,769Expenses 2022: $936,069Net Income 2022: $69,7002022Revenue 2023: $1,086,842Expenses 2023: $1,068,378Net Income 2023: $18,4642023Revenue 2024: $1,057,225Expenses 2024: $1,146,939Net Income 2024: -$89,7142024

Highlighted filing

2017

Revenue$997,838
Expenses$1,000,923
Net Income-$3,085
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$997,838
Mission and Program Overview

Mission

Apprenticeship training fund

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$494,491$465,934▼ $28,557
Cash and Non-Interest-Bearing Accounts$181,650$209,109▲ $27,459
Savings and Temporary Cash Investments$151,609$152,646▲ $1,037
Total Assets$827,750$827,689▼ $61
Liabilities
Other Liabilities$3,185$6,209▲ $3,024
Total Liabilities$3,185$6,209▲ $3,024
Net Assets / Fund Balance
Unrestricted Net Assets$824,565$821,480▼ $3,085
Total Net Assets Fund Balance$824,565$821,480▼ $3,085
Total Liabilities and Net Assets / Fund Balance$827,750$827,689▼ $61

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$203,291$353,038$556,329
Buildings$233,984$225,460$459,444
Equipment$28,659$111,145$139,804
Other Land Buildings$0$36,963$36,963
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David SchuttaTrustee/instructorPT$14,080$11,962$26,042
Darrell LendeTrustee-$1,564$997$2,561

Board Members and Trustees

NameTitle
Greg MasseyTrustee - Chairman
Christa SeabergTrustee
Eric ThomsenTrustee
Joe Derasmi - PastTrustee
Mike SyversrudTrustee
Tim BergTrustee
John PfeiferTrustee - Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$315,083
Program Service Revenue
$671,233
Investment Income
$1,036
Other Revenue
$10,486
All Other Contributions
$315,083
Change in Net Assets
$-3,085

Audited Revenue Reconciliation

Revenue per Audited Statements
$997,838
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$997,838
Total Revenue per Form 990
$997,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$630,278
Other Expenses$370,645
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$377,708
Other Expenses---$116,852
Pension Plan Contributions---$102,362
Travel---$89,483
Other Employee Benefits---$82,086
Payroll Taxes---$39,519
Occupancy---$36,493
Depreciation Depletion---$32,303
Current Officers, Directors, Trustees, and Key Employees---$28,603
Office Expenses---$25,742
Fees for Services Legal---$21,707
Information Technology---$12,345
Insurance---$12,204
Fees for Services Accounting---$10,100
Conferences and Meetings---$8,229
Fees for Services Other---$5,187
Total Functional Expenses$0$0$0$1,000,923

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,000,923
Total Expenses per Audited Statements$1,000,923
Total Expenses per Form 990$1,000,923
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholdings$6,209
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 A, Line 7A

The plan is governed by eight trustees. Two trustees are appointed by one contractors association and two trustees are appointed by another contractors association. Four trustees are appointed by the union.

Form 990, Part VI, Section A, Line 8B

There are no committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The form 990 is provided to and reviewed by the entire board of trustees prior to the form being filed.

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

The fund conducts periodic reviews to ensure compliance with the conflict of interest policy.

Form 990, Part VI, Section C, Line 19

The fund's governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Minnesota Cement Masons Plasterers
EIN
41-1697907
Phone
6517838422
Address
2180 OLD HIGHWAY 8 NW, NEW BRIGHTON, MN 55112

Signing Officer

Name
Dave Schutta
Title
Trustee
Phone
6517838422
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Schutta
Formed
1991
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
6
Employees
8
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
6800 FRANCE AVENUE SO SUITE 550, EDINA, MN 55435
Preparer
Larry Wood
Phone
9528413950
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is required to evaluate its tax positions and disclose the amount of a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by tax authorities. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML Appendix363 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0997838
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS REQUIRED TO EVALUATE ITS TAX POSITIONS AND DISCLOSE THE AMOUNT OF A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0465934
IRS990ScheduleD/TotalExpensesPerForm990Amt01000923
IRS990ScheduleD/TotalLiabilityAmt06209
IRS990ScheduleD/TotalRevenuePerForm990Amt0997838
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0997838
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01000923
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN IS GOVERNED BY EIGHT TRUSTEES. TWO TRUSTEES ARE APPOINTED BY ONE CONTRACTORS ASSOCIATION AND TWO TRUSTEES ARE APPOINTED BY ANOTHER CONTRACTORS ASSOCIATION. FOUR TRUSTEES ARE APPOINTED BY THE UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PROVIDED TO AND REVIEWED BY THE ENTIRE BOARD OF TRUSTEES PRIOR TO THE FORM BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND CONDUCTS PERIODIC REVIEWS TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FUND'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0827750
IRS990/TotalAssetsEOYAmt0827689
IRS990/TotalAssetsGrp/BOYAmt0827750
IRS990/TotalAssetsGrp/EOYAmt0827689
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0315083
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/TotalAmt01000923
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03185
IRS990/TotalLiabilitiesEOYAmt06209
IRS990/TotalLiabilitiesGrp/BOYAmt03185
IRS990/TotalLiabilitiesGrp/EOYAmt06209
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0824565
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0821480
IRS990/TotalOtherCompensationAmt012959
IRS990/TotalProgramServiceRevenueAmt0671233
IRS990/TotalReportableCompFromOrgAmt015644
IRS990/TotalRevenueGrp/ExclusionAmt011522
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0671233
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0997838
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0827750
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0827689
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt089483
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0824565
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0821480
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02180 OLD HIGHWAY 8 NW
IRS990/USAddress/CityNm0NEW BRIGHTON
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055112
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0LOCAL633.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVE SCHUTTA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06517838422
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MINNESOTA CEMENT MASONS PLASTERERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SHOPHANDS LOCAL 633 JOURNEYMAN
ReturnHeader/Filer/BusinessNameControlTxt0MINN
ReturnHeader/Filer/EIN0411697907
ReturnHeader/Filer/PhoneNum06517838422
ReturnHeader/Filer/USAddress/AddressLine1Txt02180 OLD HIGHWAY 8 NW
ReturnHeader/Filer/USAddress/CityNm0NEW BRIGHTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055112
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00938D8DB5C4DDE853E46E76E68F7A068926B230F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00938D8DB5C4DDE853E46E76E68F7A068926B230F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.235.239.120
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:55:35
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320043599
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEGACY PROFESSIONALS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06800 FRANCE AVENUE SO SUITE 550
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EDINA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055435
ReturnHeader/PreparerPersonGrp/PhoneNum09528413950
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LARRY WOOD
ReturnHeader/ReturnTs02018-11-14T14:46:18-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.10$1.06$1.15$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.20$0.01$1.19$1.09$1.07$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.01$1.17$1.01$0.94$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.10$0.98$0.89$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.76$0.69$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$1.01$0.89$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.88$0.05$0.83$0.93$0.93$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.83$0.01$0.82$1.00$1.00$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.82$0.79$0.86$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.81$0.74$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.52$0.61$0.10
2013Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$0.65$0.67$0.02
2012Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.45$0.41$0.04
2011Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$0.40$0.44$0.04
2010Summary only. Only limited summary data is available for this year.$0.96$0.00$0.95$0.45$0.50$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)5 • $500k-$1M nonprofits