Civic Intelligence

Cement Masons Apprenticeship &

EIN 43-1647091 • 501(c)5 • Kansas City, MO

Profile

Training for cement masons and plasterers in western missouri and eastern kansas

105 W 12th AvenueKansas City, MO 64116

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.01x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Net Margin

77th percentile

29%

Higher net margin than 77% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

90th percentile

27%

Faster asset growth than 90% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

27th percentile

-5.8%

Faster revenue growth than 27% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$1,076,214

Up $230,012 (+27%) from 2023

Liabilities

Down

$10,109

Down $1,641 (-14%) from 2023

Net Assets

Up

$1,066,105

Up $231,653 (+28%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin77th percentile

Revenue

Down

$684,620

Down $42,128 (-5.8%) from 2023

Expenses

Down

$482,929

Down $18,197 (-3.6%) from 2023

Net Income

Down

$201,691

Down $23,931 (-11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $295,669Liabilities 2010: $6,596Net Assets 2010: $289,0732010Assets 2011: $298,799Liabilities 2011: $6,243Net Assets 2011: $292,5562011Assets 2012: $273,556Liabilities 2012: $7,363Net Assets 2012: $266,1932012Assets 2013: $239,637Liabilities 2013: $6,016Net Assets 2013: $233,6212013Assets 2014: $229,716Liabilities 2014: $2,776Net Assets 2014: $226,9402014Assets 2015: $238,570Liabilities 2015: $3,543Net Assets 2015: $235,0272015Assets 2016: $273,959Liabilities 2016: $3,547Net Assets 2016: $270,4122016Assets 2017: $343,655Liabilities 2017: $7,895Net Assets 2017: $335,7602017Assets 2018: $363,026Liabilities 2018: $4,216Net Assets 2018: $358,8102018Assets 2019: $425,138Liabilities 2019: $25,609Net Assets 2019: $399,5292019Assets 2020: $616,223Liabilities 2020: $21,294Net Assets 2020: $594,9292020Assets 2021: $855,374Liabilities 2021: $76,153Net Assets 2021: $779,2212021Assets 2022: $826,819Liabilities 2022: $20,263Net Assets 2022: $806,5562022Assets 2023: $846,202Liabilities 2023: $11,750Net Assets 2023: $834,4522023Assets 2024: $1,076,214Liabilities 2024: $10,109Net Assets 2024: $1,066,1052024

Highlighted filing

2024

Assets$1,076,214
Liabilities$10,109
Net Assets$1,066,105
Open 2024 Filing

Operations Trend

Revenue Growth27th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $233,9832010Expenses 2011: $194,5822011Expenses 2012: $210,7142012Expenses 2013: $206,4522013Revenue 2014: $177,058Expenses 2014: $210,697Net Income 2014: -$33,6392014Revenue 2015: $225,367Expenses 2015: $223,314Net Income 2015: $2,0532015Revenue 2016: $300,994Expenses 2016: $268,177Net Income 2016: $32,8172016Revenue 2017: $333,243Expenses 2017: $289,367Net Income 2017: $43,8762017Revenue 2018: $301,233Expenses 2018: $299,880Net Income 2018: $1,3532018Revenue 2019: $409,067Expenses 2019: $388,776Net Income 2019: $20,2912019Revenue 2020: $506,415Expenses 2020: $333,847Net Income 2020: $172,5682020Revenue 2021: $452,861Expenses 2021: $357,371Net Income 2021: $95,4902021Revenue 2022: $556,039Expenses 2022: $507,446Net Income 2022: $48,5932022Revenue 2023: $726,748Expenses 2023: $501,126Net Income 2023: $225,6222023Revenue 2024: $684,620Expenses 2024: $482,929Net Income 2024: $201,6912024

Highlighted filing

2024

Revenue$684,620
Expenses$482,929
Net Income$201,691
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,076,214
Liabilities
$10,109
Net assets
$1,066,105
Revenue
$684,620
Expenses
$482,929
Net income
$201,691
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.08$0.01$1.07$0.68$0.48$0.20
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.83$0.73$0.50$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.83$0.02$0.81$0.56$0.51$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.86$0.08$0.78$0.45$0.36$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.62$0.02$0.59$0.51$0.33$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.43$0.03$0.40$0.41$0.39$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.30$0.30$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.34$0.33$0.29$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.30$0.27$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.23$0.22$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.18$0.21$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.01$0.23$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.27$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.01$0.29$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.01$0.29$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jun 12, 2025
Return Version
2023v6.0
Gross Receipts
$684,620
Mission and Program Overview

Mission

Training for cement masons and plasterers in western missouri and eastern kansas.

Training for cements masons and plasterers in westeern missouri and eastern kansas

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$523,106$575,199▲ $52,093
Cash and Non-Interest-Bearing Accounts$238,420$337,567▲ $99,147
Accounts Receivable$39,699$130,695▲ $90,996
Land, Buildings, and Equipment, Net$44,977$32,753▼ $12,224
Total Assets$846,202$1,076,214▲ $230,012
Liabilities
Accounts Payable and Accrued Expenses$11,750$10,109▼ $1,641
Total Liabilities$11,750$10,109▼ $1,641
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$834,452$1,066,105▲ $231,653
Total Net Assets Fund Balance$834,452$1,066,105▲ $231,653
Total Liabilities and Net Assets / Fund Balance$846,202$1,076,214▲ $230,012

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$20,033$43,096$63,129
Equipment$12,720$45,485$58,205
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tina ReadCoordinatorFT$83,900$60,562$144,462

Board Members and Trustees

NameTitle
Caleb McandlessEmployee Trustee Chairpers
Bridgette WilliamsEmployee Trustee
Will ThielenEmployee Trustee
Gordon HittUnion Trustee
Kevin GardUnion Trustee
Whitney ChandlerUnion Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$648,329
Investment Income
$22,131
Other Revenue
$14,160
Change in Net Assets
$201,691

Audited Revenue Reconciliation

Revenue per Audited Statements
$684,620
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$29,962
Total Revenue per Audited Statements
$714,582
Total Revenue per Form 990
$684,620
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$354,413
Other Expenses$128,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$100,862
Pension Plan Contributions---$98,668
Current Officers, Directors, Trustees, and Key Employees---$83,899
Other Employee Benefits---$50,434
Fees for Services Legal---$27,809
Payroll Taxes---$20,550
Fees for Services Accounting---$18,290
Depreciation Depletion---$17,724
Travel---$10,388
Insurance---$8,050
Information Technology---$6,166
Office Expenses---$4,744
Conferences and Meetings---$4,494
Fees for Services Management---$1,938
Other Expenses---$1,340
Total Functional Expenses$0$0$0$482,929

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$482,929
Total Expenses per Audited Statements$482,929
Total Expenses per Form 990$482,929
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes
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 8B

“There are no committees that have been granted broad authority to act on behalf of the board. The decisions made by any subcommittees are reviewed and approved by the full board of trustees.”

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

“The form 990 is prepared by the organization's independent public accounting firm based on information provided by management. Once the return is available, the return is presented to management for their review with any changes incorporated into the filing. The completed form is then provided to the trustees for review prior to filing with the irs.”

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

“The conflict of interest policy is to protect the cement masons apprenticeship and training fund's interest when entering into a transaction or arrangement that might benefit the private interest of an employee of the fund. Any conflict of interest, potential conflict of interest, or the appearance of a conflict of interest is to be reported to a supervisor and all situations in which a conflict of interest is of question is subject to review by the board of trustees.”

Form 990, Part VI, Section B, Line 15A

“The compensation for the training directors is set equal to the journeyman rate. The board of trustees reviews this information annually.”

Form 990, Part VI, Section C, Line 19

“Made available upon request”

Form 990, Part VII

“Trustees are not compensated by the fund. Compensation paid to trustees employed by other related organizations is reported on the form 990 filed with the internal revenue service by the related taxexempt organization.”

Filing and Contact Details

Filer

Filer Name
Cement Masons Apprenticeship &
EIN
43-1647091
Phone
8164710880
Address
105 W 12TH AVENUE, KANSAS CITY, MO 64116

Signing Officer

Name
Caleb Mccandless
Title
Trustee
Phone
8165954161
Signed
2025-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caleb Mccandless
Formed
1994
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
2
Employees
3
Volunteers
0

Preparer

Firm
Anders Minkler Huber & Helm Llp
Address
800 MARKET STREET SUITE 500, ST LOUIS, MO 63101-2501
Preparer
Stephanie H Jones
Phone
3146555500
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process for oversight and selection of an independent accountant has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The internal revenue service has determined and informed the trustees by a letter, that the fund and related trust are designed in accordance with the applicable sections of the internal revenue code ("irc"). The fund has been amended since receiving the determination letter. Management believes that the fund is designed and is currently being operated in compliance with the applicable requirements of the irc and therefore believes that the fund is qualified and the related trust is tax-exempt. In accordance with gaap, management is required 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 the applicable taxing authorities. Management has analyzed the tax positions taken by the fund and has concluded that as of july 31, 2023 and 2022, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The fund is no longer subject to income tax examinations for years prior to 2020. The fund is also subject to routine audits by the department of labor, generally for six years after the statutory due date of the annual information return. There are currently no audits in progress for any tax periods.”

Raw XML AppendixShowing 400 of 714 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/PrincipalOfficerNm0CALEB MCCANDLESS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0648329
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0648329
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02800
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0199975
IRS990/PYOtherExpensesAmt0114351
IRS990/PYOtherRevenueAmt010360
IRS990/PYProgramServiceRevenueAmt0513613
IRS990/PYRevenuesLessExpensesAmt0225622
IRS990/PYSalariesCompEmpBnftPaidAmt0386775
IRS990/PYTotalExpensesAmt0501126
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0726748
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0201691
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt012720
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045485
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt058205
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0482929
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt029962
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020033
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt043096
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt063129
IRS990ScheduleD/RevenueNotReportedAmt029962
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0684620
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS DETERMINED AND INFORMED THE TRUSTEES BY A LETTER, THAT THE FUND AND RELATED TRUST ARE DESIGNED IN ACCORDANCE WITH THE APPLICABLE SECTIONS OF THE INTERNAL REVENUE CODE ("IRC"). THE FUND HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. MANAGEMENT BELIEVES THAT THE FUND IS DESIGNED AND IS CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND THEREFORE BELIEVES THAT THE FUND IS QUALIFIED AND THE RELATED TRUST IS TAX-EXEMPT. IN ACCORDANCE WITH GAAP, MANAGEMENT IS REQUIRED 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 THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND AND HAS CONCLUDED THAT AS OF JULY 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. THE FUND IS ALSO SUBJECT TO ROUTINE AUDITS BY THE DEPARTMENT OF LABOR, GENERALLY FOR SIX YEARS AFTER THE STATUTORY DUE DATE OF THE ANNUAL INFORMATION RETURN. THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032753
IRS990ScheduleD/TotalExpensesPerForm990Amt0482929
IRS990ScheduleD/TotalRevenuePerForm990Amt0684620
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0714582
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0482929
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES THAT HAVE BEEN GRANTED BROAD AUTHORITY TO ACT ON BEHALF OF THE BOARD. THE DECISIONS MADE BY ANY SUBCOMMITTEES ARE REVIEWED AND APPROVED BY THE FULL BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE THE RETURN IS AVAILABLE, THE RETURN IS PRESENTED TO MANAGEMENT FOR THEIR REVIEW WITH ANY CHANGES INCORPORATED INTO THE FILING. THE COMPLETED FORM IS THEN PROVIDED TO THE TRUSTEES FOR REVIEW PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS TO PROTECT THE CEMENT MASONS APPRENTICESHIP AND TRAINING FUND'S INTEREST WHEN ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN EMPLOYEE OF THE FUND. ANY CONFLICT OF INTEREST, POTENTIAL CONFLICT OF INTEREST, OR THE APPEARANCE OF A CONFLICT OF INTEREST IS TO BE REPORTED TO A SUPERVISOR AND ALL SITUATIONS IN WHICH A CONFLICT OF INTEREST IS OF QUESTION IS SUBJECT TO REVIEW BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION FOR THE TRAINING DIRECTORS IS SET EQUAL TO THE JOURNEYMAN RATE. THE BOARD OF TRUSTEES REVIEWS THIS INFORMATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRUSTEES ARE NOT COMPENSATED BY THE FUND. COMPENSATION PAID TO TRUSTEES EMPLOYED BY OTHER RELATED ORGANIZATIONS IS REPORTED ON THE FORM 990 FILED WITH THE INTERNAL REVENUE SERVICE BY THE RELATED TAXEXEMPT ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd460
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd470
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