Civic Intelligence

Southeast Concrete Masonry Association Inc

990 • Fiscal year 2014 • EIN 56-0500085

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 11, 2015

516 D River Highway 150Mooresville, NC 28117

(336) 852-2074

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

Higher debt load relative to assets than 48% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

47th percentile

0.00x

Higher debt load relative to revenue than 47% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

95th percentile

$84,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 36.6% of source-year revenue.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

11th percentile

-29%

Faster asset growth than 11% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

70th percentile

12%

Faster revenue growth than 70% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$64,834

Down $26,707 (-29%) from 2013

Net Assets

Down

$64,792

Down $26,707 (-29%) from 2013

Liabilities

Flat

$42

Flat from 2013

Revenue

Up

$229,514

Up $24,409 (+12%) from 2013

Expenses

Up

$256,221

Up $18,435 (+7.8%) from 2013

Net Income

Up

-$26,707

Up $5,974 (+18%) from 2013

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$64,834
Liabilities$42
Net Assets$64,792

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$229,514
Expenses$256,221
Net Income-$26,707
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 11, 2015
Return Version
2014v5.0
Gross Receipts
$235,324
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.

Promoting the use of concrete masonry products

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$89,869$62,168▼ $27,701
Cash and Non-Interest-Bearing Accounts$600$2,245▲ $1,645
Land, Buildings, and Equipment, Net$1,072$421▼ $651
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$91,541$64,834▼ $26,707
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$42$42→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$42$42→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$91,499$64,792▼ $26,707
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$91,499$64,792▼ $26,707
Total Liabilities and Net Assets / Fund Balance$91,541$64,834▼ $26,707

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$421$18,902$19,323
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Byard StevensPresidentFT$84,000$84,000

Board Members and Trustees

NameTitle
Gary HensleyChairman of the Board
Joel HammondAsst. Director-Aggregate Rep
Rich MatzkeAsst. Director-At-Large
Leo GettlefingerAsst. Director-Cement Rep
Bart HardisonBoard Member
Brantley RiversBoard Member
Charles NewsomeBoard Member
John Cannaday IiiBoard Member
Neal RagsdaleBoard Member
Steve HotchkissBoard Member
Charles Carson JrSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$152,771
Program Service Revenue
$75,250
Investment Income
$303
Other Revenue
$1,190
All Other Contributions
$14,667
Change in Net Assets
$-26,707
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,300
Salaries, Compensation, and Employee Benefits$118,921
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---$110,926
Travel---$49,722
Conferences and Meetings---$32,227
Office Expenses---$20,488
Advertising---$11,118
Payroll Taxes---$7,995
Fees for Services Other---$6,496
Fees for Services Accounting---$5,874
Depreciation Depletion---$651
Insurance---$565
Other Expenses---$128
Total Functional Expenses$0$0$0$256,221
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,000
Fundraising Direct Expenses$5,810
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

Part VI, Section A, Line 6

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

Part VI, Section A, Line 7A

The governing board may elect a person from a member company as a member of the board of directors.

Part VI, Section B, Line 11B

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

Part VI, Section B, Line 15A

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

Part VI, Section C, 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
Carolinas Concrete Masonry Association Inc
EIN
56-0500085
In Care Of
% BYARD STEVENS
Phone
3368522074
Address
516 D RIVER HIGHWAY 150, MOORESVILLE, NC 28117

Signing Officer

Name
Byard Stevens
Title
President
Phone
3368522074
Signed
2015-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Byard Stevens
Formed
1946
Legal Domicile
Nc
Voting Board Members
11
Independent Board Members
11
Employees
1
Volunteers
11

Preparer

Firm
Leeper Kean & Rumley Llp
Address
3625 N ELM STREET SUITE 100-A, GREENSBORO, NC 27455
Preparer
John E Kean
Phone
3362743700
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IRS990/NetAssetsOrFundBalancesBOYAmt091499
IRS990/NetAssetsOrFundBalancesEOYAmt064792
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt01190
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01190
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt020488
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1TAXES & LICENSES
IRS990/OtherExpensesGrp/TotalAmt010031
IRS990/OtherExpensesGrp/TotalAmt1128
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt07995
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0BYARD STEVENS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/Desc0MASONRY EDUCATIONAL SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt075250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt075250
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0151642
IRS990/PYGrantsAndSimilarPaidAmt05700
IRS990/PYInvestmentIncomeAmt0458
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0119349
IRS990/PYOtherRevenueAmt022857
IRS990/PYProgramServiceRevenueAmt030148
IRS990/PYRevenuesLessExpensesAmt0-32681
IRS990/PYSalariesCompEmpBnftPaidAmt0112737
IRS990/PYTotalExpensesAmt0237786
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0205105
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-26707
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt089869
IRS990/SavingsAndTempCashInvstGrp/EOYAmt062168
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0421
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018902
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019323
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0421
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS WHICH CONSIST OF DUES PAYING PRODUCERS AND ASSOCIATE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BOARD MAY ELECT A PERSON FROM A MEMBER COMPANY AS A MEMBER OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD VIA EMAIL FOR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS FOR DETERMINING COMPENSATION OF THE PRESIDENT IS BASED ON INTERVIEW AND REVIEW OF COMPARABLE COMPENSATION NATIONALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS AND COPIES OF ITS TAX RETURNS TO THE PUBLIC VIA THEIR WEBSITE AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt091541
IRS990/TotalAssetsEOYAmt064834
IRS990/TotalAssetsGrp/BOYAmt091541
IRS990/TotalAssetsGrp/EOYAmt064834
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0152771
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0256221
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt042
IRS990/TotalLiabilitiesEOYAmt042
IRS990/TotalLiabilitiesGrp/BOYAmt042
IRS990/TotalLiabilitiesGrp/EOYAmt042
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt091499
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt064792
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt075250
IRS990/TotalReportableCompFromOrgAmt084000
IRS990/TotalRevenueGrp/ExclusionAmt01493
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt075250
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0229514
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt091541
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt064834
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt049722
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt091499
IRS990/UnrestrictedNetAssetsGrp/EOYAmt064792
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0516 D RIVER HIGHWAY 150
IRS990/USAddress/CityNm0MOORESVILLE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028117
IRS990/VotingMembersGoverningBodyCnt011

Document Assets

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Filings

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