Civic Intelligence

Cement Masons' Local 780 Holding

EIN 87-2823716 • 501(c)2 • Bronx, NY

Profile

The corporation is authorized to hold title to property for its tax-exempt parent organization.

1404 Blondell AveBronx, NY 10461

n/A

Siviq Scores

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

Liabilities / Assets

45th percentile

0.13x

Higher debt load relative to assets than 45% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

2.56x

Higher debt load relative to revenue than 89% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

4.0%

Higher net margin than 49% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

35th percentile

$6,898

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

NTEE S • $1M-$5M nonprofits • Source year 2024

Asset Growth

30th percentile

-2.2%

Faster asset growth than 30% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-0.0%

Faster revenue growth than 36% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$3,473,105

Down $79,738 (-2.2%) from 2023

Liabilities

Down

$465,565

Down $11,965 (-2.5%) from 2023

Net Assets

Down

$3,007,540

Down $67,773 (-2.2%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin49th percentile

Revenue

Down

$181,856

Down $13 (-0.0%) from 2023

Expenses

Up

$174,629

Up $13,966 (+8.7%) from 2023

Net Income

Down

$7,227

Down $13,979 (-66%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2022: $2,435,830Liabilities 2022: $489,021Net Assets 2022: $1,946,8092022Assets 2023: $3,552,843Liabilities 2023: $477,530Net Assets 2023: $3,075,3132023Assets 2024: $3,473,105Liabilities 2024: $465,565Net Assets 2024: $3,007,5402024

Highlighted filing

2024

Assets$3,473,105
Liabilities$465,565
Net Assets$3,007,540
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$200K$100K$0-$100KRevenue 2022: $44,057Expenses 2022: $114,401Net Income 2022: -$70,3442022Revenue 2023: $181,869Expenses 2023: $160,663Net Income 2023: $21,2062023Revenue 2024: $181,856Expenses 2024: $174,629Net Income 2024: $7,2272024

Highlighted filing

2024

Revenue$181,856
Expenses$174,629
Net Income$7,227
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$3,473,105
Liabilities
$465,565
Net assets
$3,007,540
Revenue
$181,856
Expenses
$174,629
Net income
$7,227
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.47$0.47$3.01$0.18$0.17$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.55$0.48$3.08$0.18$0.16$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.44$0.49$1.95$0.04$0.11$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$181,856
Mission and Program Overview

Mission

The corporation is authorized to hold title to property for its tax-exempt parent organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,477,253$3,418,964▼ $58,289
Cash and Non-Interest-Bearing Accounts$72,832$53,862▼ $18,970
Total Assets$3,552,843$3,473,105▼ $79,738
Other Assets Total$2,758$279▼ $2,479
Liabilities
Other Liabilities$477,530$465,565▼ $11,965
Total Liabilities$477,530$465,565▼ $11,965
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,075,313$3,007,540▼ $67,773
Total Net Assets Fund Balance$3,075,313$3,007,540▼ $67,773
Total Liabilities and Net Assets / Fund Balance$3,552,843$3,473,105▼ $79,738

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,938,964$228,400$3,167,364
Land$480,000-$480,000
Compensation and Service Providers
Top Officer Pay35th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dino SalernoPresidentPT$4,500$2,398$6,898
Michael RendinaFinancial SePT-$6,199$6,199
PASQUALINO D'ANGELOVice PresidePT-$6,199$6,199
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$181,856
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$7,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,129
Salaries, Compensation, and Employee Benefits$6,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$80,967
Interest---$21,599
Insurance---$10,970
Current Officers, Directors, Trustees, and Key Employees---$4,500
Comp Disqual Persons---$2,000
Other Expenses---$1,236
All Other Expenses---$20
Total Functional Expenses$0$0$0$174,629
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
Mortgage$465,565
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

“The organization's policy requires the signatory board member to review the irs form 990 that is prepared on the organization's behalf before it is filed with the irs. The means of delivery shall be hard copy.”

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

“Discussed in monthly executive board meetings.”

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

“Compensation process for top official any compensation is approved by the full board.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
CEMENT MASONS' LOCAL 780 HOLDING
EIN
87-2823716
Phone
7183573750
Address
1404 BLONDELL AVE, BRONX, NY 10461

Signing Officer

Name
Michael Rendina
Title
Financial Secretary
Phone
7183573750
Signed
2025-11-14

Organization Details

Principal Officer
Michael Rendina
Formed
2010
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
0
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Transfer to uncited cement masons- union local 780 -75,000”

Raw XML Appendix258 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S POLICY REQUIRES THE SIGNATORY BOARD MEMBER TO REVIEW THE IRS FORM 990 THAT IS PREPARED ON THE ORGANIZATION'S BEHALF BEFORE IT IS FILED WITH THE IRS. THE MEANS OF DELIVERY SHALL BE HARD COPY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DISCUSSED IN MONTHLY EXECUTIVE BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR TOP OFFICIAL ANY COMPENSATION IS APPROVED BY THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSFER TO UNCITED CEMENT MASONS- UNION LOCAL 780 -75,000
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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