Civic Intelligence

Southeast Concrete Masonry Association Inc

990 • Fiscal year 2023 • EIN 56-0500085

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 30, 2024

Organization ProfileN/A

View Organization Page

PO Box 1061Rockwell, NC 28138

(704) 352-6831

Siviq Scores

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

Liabilities / Assets

76th percentile

0.13x

Higher debt load relative to assets than 76% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.08x

Higher debt load relative to revenue than 73% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

51st percentile

1.9%

Higher net margin than 51% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2023 filings • 501(c)6 • <$500k nonprofits • Source year 2023

Asset Growth

61st percentile

6.1%

Faster asset growth than 61% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

57th percentile

9.9%

Faster revenue growth than 57% of similar nonprofits.

2023 filings • 501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$300,548

Up $17,328 (+6.1%) from 2022

Net Assets

Up

$261,277

Up $8,985 (+3.6%) from 2022

Liabilities

Up

$39,271

Up $8,343 (+27%) from 2022

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin51st percentile

Revenue

Up

$484,921

Up $43,562 (+9.9%) from 2022

Expenses

Up

$475,936

Up $62,381 (+15%) from 2022

Net Income

Down

$8,985

Down $18,819 (-68%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

2023

Assets$300,548
Liabilities$39,271
Net Assets$261,277
Open 2023 Filing

Operations Trend

Revenue Growth57th percentile

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

2023

Revenue$484,921
Expenses$475,936
Net Income$8,985
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 30, 2024
Return Version
2023v5.1
Gross Receipts
$484,921
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$217,767$234,911▲ $17,144
Accounts Receivable$61,255$54,641▼ $6,614
Prepaid Expenses and Deferred Charges$4,198$10,996▲ $6,798
Total Assets$283,220$300,548▲ $17,328
Liabilities
Accounts Payable and Accrued Expenses$30,928$39,271▲ $8,343
Total Liabilities$30,928$39,271▲ $8,343
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$252,292$261,277▲ $8,985
Total Net Assets Fund Balance$252,292$261,277▲ $8,985
Total Liabilities and Net Assets / Fund Balance$283,220$300,548▲ $17,328
Compensation and Service Providers
Top Officer Pay73rd 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
$358,793
Program Service Revenue
$126,128
Investment Income
$0
Other Revenue
$0
All Other Contributions
$92,400
Change in Net Assets
$8,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$275,122
Salaries, Compensation, and Employee Benefits$200,814
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---$154,710
Fees for Services Management---$51,102
Other Employee Benefits---$27,777
All Other Expenses---$27,189
Payroll Taxes---$18,327
Travel---$16,744
Fees for Services Accounting---$9,543
Other Expenses$5,795--$5,795
Fees for Services Legal---$4,332
Total Functional Expenses$0$0$0$475,936
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
Address
PO BOX 1061, ROCKWELL, NC 28138

Signing Officer

Name
James Cain
Title
President
Phone
7043526831
Signed
2024-10-30
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 450 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/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt23SECRETARYTREAS
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IRS990/MissionDesc0PROMOTING 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.
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027777
IRS990/OtherExpensesGrp/Desc0FOOD & ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc1MARKETING
IRS990/OtherExpensesGrp/Desc2EVENTS AND MEETINGS
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP
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IRS990/OtherExpensesGrp/ProgramServicesAmt168374
IRS990/OtherExpensesGrp/ProgramServicesAmt237464
IRS990/OtherExpensesGrp/ProgramServicesAmt35795
IRS990/OtherExpensesGrp/TotalAmt054579
IRS990/OtherExpensesGrp/TotalAmt168374
IRS990/OtherExpensesGrp/TotalAmt237464
IRS990/OtherExpensesGrp/TotalAmt35795
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IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc1MASONRY EDUCATIONAL SER
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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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IRS990/TotalLiabilitiesEOYAmt039271
IRS990/TotalLiabilitiesGrp/BOYAmt030928

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$300,548
Liabilities
$39,271
Net assets
$261,277
Revenue
$484,921
Expenses
$475,936
Net income
$8,985
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