Civic Intelligence

Cmec Holdings Inc

990 • Fiscal year 2015 • EIN 59-2316651

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 11, 2016

2779 Apopka Blvd Suite 1Apopka, FL 32703-9361

(407) 628-3682

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.20x

Higher debt load relative to assets than 52% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

40th percentile

0.12x

Higher debt load relative to revenue than 40% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Net Margin

72nd percentile

9.4%

Higher net margin than 72% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

89th percentile

26%

Faster asset growth than 89% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

84th percentile

17%

Faster revenue growth than 84% of similar nonprofits.

2015 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,418,295

Up $296,925 (+26%) from 2014

Net Assets

Up

$1,131,305

Up $219,766 (+24%) from 2014

Liabilities

Up

$286,990

Up $77,159 (+37%) from 2014

Revenue

Up

$2,343,971

Up $345,635 (+17%) from 2014

Expenses

Up

$2,124,205

Up $241,312 (+13%) from 2014

Net Income

Up

$219,766

Up $104,323 (+90%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $856,444Liabilities 2011: $153,419Net Assets 2011: $703,0252011Assets 2012: $1,037,491Liabilities 2012: $239,209Net Assets 2012: $798,2822012Assets 2013: $1,047,717Liabilities 2013: $251,621Net Assets 2013: $796,0962013Assets 2014: $1,121,370Liabilities 2014: $209,831Net Assets 2014: $911,5392014Assets 2015: $1,418,295Liabilities 2015: $286,990Net Assets 2015: $1,131,3052015Assets 2016: $1,584,367Liabilities 2016: $284,172Net Assets 2016: $1,300,1952016Assets 2017: $1,468,258Liabilities 2017: $244,797Net Assets 2017: $1,223,4612017Assets 2018: $691,907Liabilities 2018: $129,170Net Assets 2018: $562,7372018Assets 2019: $277,547Liabilities 2019: $0Net Assets 2019: $277,5472019Assets 2020: $205,537Liabilities 2020: $2,500Net Assets 2020: $203,0372020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2015

Assets$1,418,295
Liabilities$286,990
Net Assets$1,131,305

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,849,168Expenses 2011: $1,805,343Net Income 2011: $43,8252011Expenses 2012: $1,789,3732012Revenue 2013: $2,031,380Expenses 2013: $2,033,568Net Income 2013: -$2,1882013Revenue 2014: $1,998,336Expenses 2014: $1,882,893Net Income 2014: $115,4432014Revenue 2015: $2,343,971Expenses 2015: $2,124,205Net Income 2015: $219,7662015Revenue 2016: $2,461,538Expenses 2016: $2,328,990Net Income 2016: $132,5482016Revenue 2017: $2,587,309Expenses 2017: $2,752,767Net Income 2017: -$165,4582017Revenue 2018: $162,187Expenses 2018: $822,911Net Income 2018: -$660,7242018Revenue 2019: $10,449Expenses 2019: $153,674Net Income 2019: -$143,2252019Revenue 2020: $700Expenses 2020: $75,210Net Income 2020: -$74,5102020Revenue 2021: $5,094Expenses 2021: $208,130Net Income 2021: -$203,0362021

Highlighted filing

2015

Revenue$2,343,971
Expenses$2,124,205
Net Income$219,766
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 11, 2016
Return Version
2015v2.1
Gross Receipts
$2,344,471
Mission and Program Overview

Mission

To provide training, certification and accreditation services to the government and private sector for construction materials and construction engineering and testing services at a more competent level and for lower costs than similar programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$906,956$1,062,995▲ $156,039
Land, Buildings, and Equipment, Net$152,092$281,218▲ $129,126
Accounts Receivable$57,871$66,131▲ $8,260
Prepaid Expenses and Deferred Charges$4,451$7,951▲ $3,500
Total Assets$1,121,370$1,418,295▲ $296,925
Liabilities
Deferred Revenue$73,286$136,303▲ $63,017
Other Liabilities$70,020$79,719▲ $9,699
Accounts Payable and Accrued Expenses$66,525$70,968▲ $4,443
Total Liabilities$209,831$286,990▲ $77,159
Net Assets / Fund Balance
Unrestricted Net Assets$911,539$1,131,305▲ $219,766
Total Net Assets Fund Balance$911,539$1,131,305▲ $219,766
Total Liabilities and Net Assets / Fund Balance$1,121,370$1,418,295▲ $296,925

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$281,218$194,224$475,442
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher RobinsonExec. DirectFT$146,614$34,069$180,683
David a SavageDirectorFT$119,614-$119,614
Tamara P MurphyTrasurerFT$67,797-$67,797
Amy M SieglerSecretaryFT$67,612-$67,612

Board Members and Trustees

NameTitle
John Ed HullBoard of Director
Jonathan SinkBoard of Director
Marcus GrantBoard of Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,324,555
Investment Income
$4,140
Other Revenue
$15,276
Change in Net Assets
$219,766

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,343,971
Total Revenue per Audited Statements
$2,343,971
Total Revenue per Form 990
$2,343,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,093,185
Salaries, Compensation, and Employee Benefits$1,031,020
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$850,337--$850,337
Current Officers, Directors, Trustees, and Key Employees$34,069$146,614-$180,683
Office Expenses$141,263$70-$141,333
Occupancy$72,643--$72,643
Travel$58,892--$58,892
Advertising-$44,597-$44,597
Other Expenses$39,395--$39,395
Depreciation Depletion$38,817--$38,817
Fees for Services Legal-$20,000-$20,000
All Other Expenses$18,131$139-$18,270
Fees for Services Accounting-$13,300-$13,300
Insurance-$9,710-$9,710
Total Functional Expenses$1,889,775$234,430$0$2,124,205

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,124,205
Total Expenses per Audited Statements$2,124,205
Total Expenses per Form 990$2,124,205
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
Long-term Debt$42,591
Current Portion of Long Term Debt$24,157
Accrued Payroll$12,971
Line of Credit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

All members of the governing body receive and review a copy of the 990 at the board meeting.

Form 990, Page 6, Part VI, Line 12C

Potential conflicts of interest by staff members are reviewed by the executive director. Potential conflicts of interest by the executive director are reviewed by the executive committee and the board of directors. Potential conflicts of interest by the board of directors are reviewed by the board of directors. Potential conflicts of interest are expected to be self-reported, but may be brought to attention by any party to the appropriate level of review.

Form 990, Page 6, Part VI, Line 15A

The executive director's compensation is determined by the executive committee with approval of the full board of directors. The board of directors and executive committee are uncompensated.

Form 990, Page 6, Part VI, Line 15B

The executive director determines the compensation of the staff with the approval of the executive committee.

Form 990, Page 6, Part VI, Line 19

ONLY UPON REQUEST

Form 990, Part VII

Parent organization has filed a separate return

Filing and Contact Details

Filer

Filer Name
Construction Materials Engineering
EIN
59-2316651
Phone
4076283682
Address
2779 APOPKA BLVD SUITE 1, APOPKA, FL 32703-9361

Signing Officer

Name
Christopher Robinson
Title
Exec. Direct
Phone
4076283682
Signed
2016-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Robinson
Formed
1983
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
3
Employees
11

Preparer

Firm
Borcheck & Gase LLC
Address
280 WEST CANTON AVE SUITE 110, WINTER PARK, FL 32789
Preparer
Michael S Borcheck CPA
Phone
4076226600
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide training, certification and accreditation services to the government and private sector for construction materials and construction engineering and testing services at a more competent level and for lower costs than similar programs.

Form 990, Page 2, Part III, Line 4D

Cmec inspects and accredits construction materials testing laboratories to insure they are in compliance with laws and construction standards. Cmec is the second largest laboratory accreditor in the usa with over 400 laboratories participating in cmec's programs.

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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/OtherLandBuildingsGrp/DepreciationAmt0194224
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0475442
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt124157
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt212971
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LONG-TERM DEBT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CURRENT PORTION OF LONG TERM DEBT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LINE OF CREDIT
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0281218
IRS990ScheduleD/TotalExpensesPerForm990Amt02124205
IRS990ScheduleD/TotalLiabilityAmt079719
IRS990ScheduleD/TotalRevenuePerForm990Amt02343971
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02343971
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount034069
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHRISTOPHER ROBINSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXEC. DIRECT
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IRS990ScheduleJ/SeverancePaymentInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE TRAINING, CERTIFICATION AND ACCREDITATION SERVICES TO THE GOVERNMENT AND PRIVATE SECTOR FOR CONSTRUCTION MATERIALS AND CONSTRUCTION ENGINEERING AND TESTING SERVICES AT A MORE COMPETENT LEVEL AND FOR LOWER COSTS THAN SIMILAR PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CMEC INSPECTS AND ACCREDITS CONSTRUCTION MATERIALS TESTING LABORATORIES TO INSURE THEY ARE IN COMPLIANCE WITH LAWS AND CONSTRUCTION STANDARDS. CMEC IS THE SECOND LARGEST LABORATORY ACCREDITOR IN THE USA WITH OVER 400 LABORATORIES PARTICIPATING IN CMEC'S PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS OF THE GOVERNING BODY RECEIVE AND REVIEW A COPY OF THE 990 AT THE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POTENTIAL CONFLICTS OF INTEREST BY STAFF MEMBERS ARE REVIEWED BY THE EXECUTIVE DIRECTOR. POTENTIAL CONFLICTS OF INTEREST BY THE EXECUTIVE DIRECTOR ARE REVIEWED BY THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS. POTENTIAL CONFLICTS OF INTEREST BY THE BOARD OF DIRECTORS ARE REVIEWED BY THE BOARD OF DIRECTORS. POTENTIAL CONFLICTS OF INTEREST ARE EXPECTED TO BE SELF-REPORTED, BUT MAY BE BROUGHT TO ATTENTION BY ANY PARTY TO THE APPROPRIATE LEVEL OF REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE WITH APPROVAL OF THE FULL BOARD OF DIRECTORS. THE BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE ARE UNCOMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF THE STAFF WITH THE APPROVAL OF THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ONLY UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PARENT ORGANIZATION HAS FILED A SEPARATE RETURN
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VII
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt01121370
IRS990/TotalAssetsGrp/EOYAmt01418295
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IRS990/TotalEmployeeCnt011
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0234430
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01889775
IRS990/TotalFunctionalExpensesGrp/TotalAmt02124205
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0209831
IRS990/TotalLiabilitiesEOYAmt0286990
IRS990/TotalLiabilitiesGrp/BOYAmt0209831
IRS990/TotalLiabilitiesGrp/EOYAmt0286990
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0911539
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01131305
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt02542
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02542
IRS990/TotalProgramServiceExpensesAmt01889775
IRS990/TotalProgramServiceRevenueAmt02324555
IRS990/TotalReportableCompFromOrgAmt0435706
IRS990/TotalRevenueGrp/ExclusionAmt02210
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02341761
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02343971
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01121370
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01418295
IRS990/TravelGrp/ProgramServicesAmt058892
IRS990/TravelGrp/TotalAmt058892
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0911539
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01131305
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.CMEC.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER ROBINSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC. DIRECT
ReturnHeader/BusinessOfficerGrp/PhoneNum04076283682
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONSTRUCTION MATERIALS ENGINEERING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COUNCIL INC
ReturnHeader/Filer/BusinessNameControlTxt0CONS
ReturnHeader/Filer/EIN0592316651
ReturnHeader/Filer/PhoneNum04076283682
ReturnHeader/Filer/USAddress/AddressLine1Txt02779 APOPKA BLVD SUITE 1
ReturnHeader/Filer/USAddress/CityNm0APOPKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0327039361
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0593687181
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BORCHECK & GASE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0280 WEST CANTON AVE SUITE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINTER PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032789
ReturnHeader/PreparerPersonGrp/PhoneNum04076226600
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL S BORCHECK CPA
ReturnHeader/ReturnTs02016-11-11T09:40:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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