Civic Intelligence

Southeast Concrete Masonry Association

EIN 56-0500085 • 501(c)6 • Rockwell, NC

Profile

Promoting the use of concrete masonry products, obtaining and disseminating information regarding the manufacture of concrete masonry products, and acting as a liaison with the public and private sectors as they interact with the concrete masonry industry.

PO Box 1061Rockwell, NC 28138

n/A

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.02x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

80th percentile

18%

Higher net margin than 80% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$0

Higher top officer pay than 65% of similar nonprofits.

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

88th percentile

29%

Faster asset growth than 88% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

36%

Faster revenue growth than 88% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$387,567

Up $87,019 (+29%) from 2023

Liabilities

Down

$6,990

Down $32,281 (-82%) from 2023

Net Assets

Up

$380,577

Up $119,300 (+46%) from 2023

Operations
Liabilities / Revenue38th percentileNet Margin80th percentile

Revenue

Up

$661,260

Up $176,339 (+36%) from 2023

Expenses

Up

$541,960

Up $66,024 (+14%) from 2023

Net Income

Up

$119,300

Up $110,315 (+1228%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$400K$300K$200K$100K$0Assets 2010: $159,928Liabilities 2010: $0Net Assets 2010: $159,9282010Assets 2011: $143,418Liabilities 2011: $1,527Net Assets 2011: $141,8912011Assets 2012: $125,697Liabilities 2012: $1,517Net Assets 2012: $124,1802012Assets 2013: $91,541Liabilities 2013: $42Net Assets 2013: $91,4992013Assets 2014: $64,834Liabilities 2014: $42Net Assets 2014: $64,7922014Assets 2016: $11,476Liabilities 2016: $0Net Assets 2016: $11,4762016Assets 2017: $18,509Liabilities 2017: $1,179Net Assets 2017: $17,3302017Assets 2018: $90,853Liabilities 2018: $20,186Net Assets 2018: $70,6672018Assets 2019: $135,972Liabilities 2019: $6,615Net Assets 2019: $129,3572019Assets 2020: $209,911Liabilities 2020: $31,421Net Assets 2020: $178,4902020Assets 2021: $253,223Liabilities 2021: $28,735Net Assets 2021: $224,4882021Assets 2022: $283,220Liabilities 2022: $30,928Net Assets 2022: $252,2922022Assets 2023: $300,548Liabilities 2023: $39,271Net Assets 2023: $261,2772023Assets 2024: $387,567Liabilities 2024: $6,990Net Assets 2024: $380,5772024

Highlighted filing

2024

Assets$387,567
Liabilities$6,990
Net Assets$380,577
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $280,525Expenses 2010: $323,188Net Income 2010: -$42,6632010Revenue 2011: $224,252Expenses 2011: $242,289Net Income 2011: -$18,0372011Expenses 2012: $200,8362012Revenue 2013: $205,105Expenses 2013: $237,786Net Income 2013: -$32,6812013Revenue 2014: $229,514Expenses 2014: $256,221Net Income 2014: -$26,7072014Revenue 2016: $281,469Expenses 2016: $313,339Net Income 2016: -$31,8702016Revenue 2017: $342,278Expenses 2017: $336,424Net Income 2017: $5,8542017Revenue 2018: $370,187Expenses 2018: $315,819Net Income 2018: $54,3682018Revenue 2019: $468,974Expenses 2019: $410,284Net Income 2019: $58,6902019Revenue 2020: $364,808Expenses 2020: $315,675Net Income 2020: $49,1332020Revenue 2021: $438,750Expenses 2021: $392,752Net Income 2021: $45,9982021Revenue 2022: $441,359Expenses 2022: $413,555Net Income 2022: $27,8042022Revenue 2023: $484,921Expenses 2023: $475,936Net Income 2023: $8,9852023Revenue 2024: $661,260Expenses 2024: $541,960Net Income 2024: $119,3002024

Highlighted filing

2024

Revenue$661,260
Expenses$541,960
Net Income$119,300
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$387,567
Liabilities
$6,990
Net assets
$380,577
Revenue
$661,260
Expenses
$541,960
Net income
$119,300
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$0.07$3.81$6.61$5.42$1.19
2023Detailed filing. Detailed filing data is available for this year.$3.01$0.39$2.61$4.85$4.76$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.83$0.31$2.52$4.41$4.14$0.28
2021Detailed filing. Detailed filing data is available for this year.$2.53$0.29$2.24$4.39$3.93$0.46
2020Detailed filing. Detailed filing data is available for this year.$2.10$0.31$1.78$3.65$3.16$0.49
2019Summary only. Only limited summary data is available for this year.$1.36$0.07$1.29$4.69$4.10$0.59
2018Summary only. Only limited summary data is available for this year.$0.91$0.20$0.71$3.70$3.16$0.54
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.17$3.42$3.36$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$2.81$3.13$0.32
2014Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$2.30$2.56$0.27
2013Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.91$2.05$2.38$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.02$1.24$2.01
2011Summary only. Only limited summary data is available for this year.$1.43$0.02$1.42$2.24$2.42$0.18
2010Summary only. Only limited summary data is available for this year.$1.60$0.00$1.60$2.81$3.23$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 15, 2025
Return Version
2024v5.2
Gross Receipts
$661,260
Mission and Program Overview

Mission

Promoting the use of concrete masonry products, obtaining and disseminating information regarding the manufacture of concrete masonry products, and acting as a liaison with the public and private sectors as they interact with the concrete masonry industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$234,911$367,934▲ $133,023
Prepaid Expenses and Deferred Charges$10,996$10,000▼ $996
Accounts Receivable$54,641$9,633▼ $45,008
Total Assets$300,548$387,567▲ $87,019
Liabilities
Accounts Payable and Accrued Expenses$39,271$6,990▼ $32,281
Total Liabilities$39,271$6,990▼ $32,281
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$261,277$380,577▲ $119,300
Total Net Assets Fund Balance$261,277$380,577▲ $119,300
Total Liabilities and Net Assets / Fund Balance$300,548$387,567▲ $87,019
Compensation and Service Providers
Top Officer Pay65th percentile

Board Members and Trustees

NameTitle
Jody Wall JohnsonChairman
Neal RagsdaleVice Chair
Andy BryantDirector
Brantley RiversDirector
Brent GleasonDirector
Brett HardyDirector
Bubba MettsDirector
David GrossmanDirector
Joe BartleyDirector
John CannadyDirector
Jon JonesDirector
Kevin TorokDirector
Kirk EdensDirector
Mike KanlicDirector
Mike MillerDirector
Mike PeavyDirector
Patrick JonesDirector
Richard MatzkeDirector
Rusty IngramDirector
Sam FinneyDirector
Steve HotchkissDirector
Steve RoweDirector
Steve SamselDirector
CHARLES CARSON JrSecretarytreas
Revenue and Support

Revenue Composition

Contributions and Grants
$646,282
Program Service Revenue
$14,800
Investment Income
$178
Other Revenue
$0
All Other Contributions
$370,890
Change in Net Assets
$119,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,104
Salaries, Compensation, and Employee Benefits$224,856
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$185,340
Conferences and Meetings---$167,778
Travel---$33,457
Other Expenses$29,237--$29,237
Office Expenses---$19,061
Other Employee Benefits---$17,884
Payroll Taxes---$17,648
Fees for Services Accounting---$12,201
Insurance---$4,623
Fees for Services Legal---$4,312
Pension Plan Contributions---$3,984
Advertising---$1,158
Total Functional Expenses$0$0$0$541,960
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
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The organization has members which consist of dues paying producers and associate members.”

Form 990 governing body review Part VI line 11

“A copy of the form 990 is provided to all members of the board via email for review and comment.”

CEO executive director top management comp Part VI line 15A

“The process for determining compensation of the president is based on interview and review of comparable compensation nationally.”

Governing documents etc available to public Part VI line 19

“The organization provides its governing documents and copies of its tax returns to the public via their website and upon request.”

Filing and Contact Details

Filer

Filer Name
Southeast Concrete Masonry Association
EIN
56-0500085
In Care Of
% JAMES CAIN
Phone
7043526831
Address
PO BOX 1061, ROCKWELL, NC 28138

Signing Officer

Name
James Cain
Title
President
Phone
7043526831
Signed
2025-10-15
Discuss with paid preparer
No

Organization Details

Formed
1946
Legal Domicile
Nc
Voting Board Members
24
Independent Board Members
24
Employees
1

Preparer

Firm
Katie S Matthews CPA PC
Address
PO Box 1075, Rockwell, NC 28138
Preparer
Katie S Matthews
Phone
7042792116
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Audio visual: column(a)-total=$4108; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 awards: column(a)-total=$1786; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 bank fees: column(a)-total=$3326; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 hotel: column(a)-total=$5045; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 masonry: column(a)-total=$2712; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 meeting expenses: column(a)-total=$6476; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 membership: column(a)-total=$1860; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 payroll fees: column(a)-total=$1660; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 photocopies: column(a)-total=$496; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 postage and shipping: column(a)-total=$214; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 scholarship: column(a)-total=$5192; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 signage: column(a)-total=$674; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 speaker expenses: column(a)-total=$4962; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 sponsorship: column(a)-total=$350; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 supplies: column(a)-total=$3309; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 telephone and fax: column(a)-total=$3157; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0 web site: column(a)-total=$2628; column(b)-program services=$0; column(c)-management & general=$0; column(d)- fundraising=$0”

Raw XML AppendixShowing 400 of 455 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/CYRevenuesLessExpensesAmt0119300
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IRS990/CYTotalExpensesAmt0541960
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0661260
IRS990/DAFExcessBusinessHoldingsInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS WHICH CONSIST OF DUES PAYING PRODUCERS AND ASSOCIATE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD VIA EMAIL FOR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS FOR DETERMINING COMPENSATION OF THE PRESIDENT IS BASED ON INTERVIEW AND REVIEW OF COMPARABLE COMPENSATION NATIONALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS AND COPIES OF ITS TAX RETURNS TO THE PUBLIC VIA THEIR WEBSITE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AUDIO VISUAL: COLUMN(A)-TOTAL=$4108; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 AWARDS: COLUMN(A)-TOTAL=$1786; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 BANK FEES: COLUMN(A)-TOTAL=$3326; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 HOTEL: COLUMN(A)-TOTAL=$5045; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 MASONRY: COLUMN(A)-TOTAL=$2712; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 MEETING EXPENSES: COLUMN(A)-TOTAL=$6476; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 MEMBERSHIP: COLUMN(A)-TOTAL=$1860; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 PAYROLL FEES: COLUMN(A)-TOTAL=$1660; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 PHOTOCOPIES: COLUMN(A)-TOTAL=$496; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 POSTAGE AND SHIPPING: COLUMN(A)-TOTAL=$214; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 SCHOLARSHIP: COLUMN(A)-TOTAL=$5192; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 SIGNAGE: COLUMN(A)-TOTAL=$674; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 SPEAKER EXPENSES: COLUMN(A)-TOTAL=$4962; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 SPONSORSHIP: COLUMN(A)-TOTAL=$350; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 SUPPLIES: COLUMN(A)-TOTAL=$3309; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 TELEPHONE AND FAX: COLUMN(A)-TOTAL=$3157; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0 WEB SITE: COLUMN(A)-TOTAL=$2628; COLUMN(B)-PROGRAM SERVICES=$0; COLUMN(C)-MANAGEMENT & GENERAL=$0; COLUMN(D)- FUNDRAISING=$0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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