Civic Intelligence

Cement Masons Joint Apprenticeship Trust

990 • Fiscal year 2014 • EIN 95-6042881

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 30, 2015

Organization ProfileN/A
5417 Peck RdSuiteArcadia, CA 91006

(626) 444-4600

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

27th percentile

0.00x

Higher debt load relative to revenue than 27% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Net Margin

52nd percentile

5.9%

Higher net margin than 52% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

10th percentile

$0

Higher top officer pay than 10% of similar nonprofits.

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

2014 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2014

Asset Growth

37th percentile

1.2%

Faster asset growth than 37% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

75th percentile

10%

Faster revenue growth than 75% of similar nonprofits.

2014 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$5,624,558

Up $65,485 (+1.2%) from 2013

Net Assets

Up

$5,616,913

Up $65,088 (+1.2%) from 2013

Liabilities

Up

$7,645

Up $397 (+5.5%) from 2013

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin52nd percentile

Revenue

Up

$1,778,392

Up $165,571 (+10%) from 2013

Expenses

Down

$1,674,210

Down $33,010 (-1.9%) from 2013

Net Income

Up

$104,182

Up $198,581 (+210%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth37th percentile

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

$15M$10M$5.0M$0Assets 2010: $5,633,566Liabilities 2010: $13,831Net Assets 2010: $5,619,7352010Assets 2011: $5,799,449Liabilities 2011: $5,347Net Assets 2011: $5,794,1022011Assets 2012: $5,883,178Liabilities 2012: $9,375Net Assets 2012: $5,873,8032012Assets 2013: $5,559,073Liabilities 2013: $7,248Net Assets 2013: $5,551,8252013Assets 2014: $5,624,558Liabilities 2014: $7,645Net Assets 2014: $5,616,9132014Assets 2015: $5,914,449Liabilities 2015: $13,808Net Assets 2015: $5,900,6412015Assets 2016: $6,544,153Liabilities 2016: $7,929Net Assets 2016: $6,536,2242016Assets 2017: $6,913,001Liabilities 2017: $3,417Net Assets 2017: $6,909,5842017Assets 2018: $7,510,276Liabilities 2018: $2,084Net Assets 2018: $7,508,1922018Assets 2019: $8,534,942Liabilities 2019: $27,512Net Assets 2019: $8,507,4302019Assets 2020: $10,047,935Liabilities 2020: $3,793Net Assets 2020: $10,044,1422020Assets 2021: $10,949,403Liabilities 2021: $31,403Net Assets 2021: $10,918,0002021Assets 2022: $10,305,090Liabilities 2022: $34,051Net Assets 2022: $10,271,0392022Assets 2023: $11,666,464Liabilities 2023: $482,815Net Assets 2023: $11,183,6492023Assets 2024: $12,945,762Liabilities 2024: $438,476Net Assets 2024: $12,507,2862024

Highlighted filing

2014

Assets$5,624,558
Liabilities$7,645
Net Assets$5,616,913
Open 2014 Filing

Operations Trend

Revenue Growth75th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,388,426Expenses 2010: $1,171,679Net Income 2010: $216,7472010Revenue 2011: $1,307,216Expenses 2011: $1,179,626Net Income 2011: $127,5902011Revenue 2012: $1,548,298Expenses 2012: $1,585,057Net Income 2012: -$36,7592012Revenue 2013: $1,612,821Expenses 2013: $1,707,220Net Income 2013: -$94,3992013Revenue 2014: $1,778,392Expenses 2014: $1,674,210Net Income 2014: $104,1822014Revenue 2015: $2,192,643Expenses 2015: $1,833,458Net Income 2015: $359,1852015Revenue 2016: $2,464,678Expenses 2016: $1,923,877Net Income 2016: $540,8012016Revenue 2017: $2,461,594Expenses 2017: $2,130,502Net Income 2017: $331,0922017Revenue 2018: $2,640,946Expenses 2018: $1,907,905Net Income 2018: $733,0412018Revenue 2019: $2,786,177Expenses 2019: $2,068,271Net Income 2019: $717,9062019Revenue 2020: $3,021,865Expenses 2020: $1,780,937Net Income 2020: $1,240,9282020Revenue 2021: $3,186,743Expenses 2021: $1,969,581Net Income 2021: $1,217,1622021Revenue 2022: $2,524,589Expenses 2022: $2,234,106Net Income 2022: $290,4832022Revenue 2023: $2,977,351Expenses 2023: $2,390,987Net Income 2023: $586,3642023Revenue 2024: $3,520,257Expenses 2024: $2,218,767Net Income 2024: $1,301,4902024

Highlighted filing

2014

Revenue$1,778,392
Expenses$1,674,210
Net Income$104,182
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 30, 2015
Return Version
2014v5.0
Gross Receipts
$6,359,596
Mission and Program Overview

Mission

Establish and maintain local standards governing the selection, qualification and training of cement mason apprentices in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,551,825$5,616,913▲ $65,088
Investments in Publicly Traded Securities$5,149,332$5,119,463▼ $29,869
Savings and Temporary Cash Investments$227,303$360,653▲ $133,350
Accounts Receivable$133,157$139,118▲ $5,961
Pledges and Grants Receivable$45,574$0▼ $45,574
Prepaid Expenses and Deferred Charges$3,707$5,324▲ $1,617
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$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
Land, Buildings, and Equipment, Net$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$5,559,073$5,624,558▲ $65,485
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$7,248$7,645▲ $397
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$7,248$7,645▲ $397
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,551,825$5,616,913▲ $65,088
Total Liabilities and Net Assets / Fund Balance$5,559,073$5,624,558▲ $65,485
Compensation and Service Providers
Top Officer Pay10th percentile

Board Members and Trustees

NameTitle
Allen CrestikTrustee
Fitzgerald JacobsTrustee
Jack AlvaradoTrustee
Jaime BartonTrustee
Jaime BrecinoTrustee
Larry NodlandTrustee
Scott BrainTrustee
Tracy MacdonaldTrustee
Wayne SawyerTrustee
William Lujan SrTrustee
David AllenTrustee-former

Highest Paid Contractors

ContractorServicesLocationCompensation
Zenith American SolutionsAdministrator5417 PECK RD, Arcadia, CA 91006$837,730
Cement Masons Sc Trng Services CorpTraining Services5417 PECK RD, Arcadia, CA 91006$722,273
Revenue and Support

Revenue Composition

Contributions and Grants
$47,469
Program Service Revenue
$1,480,834
Investment Income
$159,287
Other Revenue
$90,802
Change in Net Assets
$104,182

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,778,392
Revenue Not Reported on Form 990
$-39,094
Total Revenue per Audited Statements
$1,739,298
Total Revenue per Form 990
$1,778,392
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,674,210
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$787,216
Other Expenses---$50,514
Fees for Services Legal---$50,236
Conferences and Meetings---$17,499
Fees for Services Other---$15,000
Office Expenses---$13,048
Fees for Services Accounting---$6,950
Insurance---$6,891
Total Functional Expenses$0$0$0$1,674,210

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,674,210
Total Expenses per Audited Statements$1,674,210
Total Expenses per Form 990$1,674,210
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
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
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
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VI, LINE 8B:

“The trust does not have any committee with authority to act on behalf of the governing body. Part vi, line 11b: the form 990 is provided to the board of trustees for review prior to signing and filing. Part vi, line 12c: the conflict of interest policy is reviewed with the board of trustees and available at the trust office. Part vi, line 19: the governing documents, conflict of interest policy and financial statements are available upon request at the trust office.”

Filing and Contact Details

Filer

Filer Name
Cement Masons Joint Apprenticeship Trust
EIN
95-6042881
In Care Of
% BILL LEE
Phone
6264444600
Address
5417 PECK RD, Suite, ARCADIA, CA 91006

Signing Officer

Name
Larry Nodland
Title
chairman
Phone
6264444600
Signed
2015-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Lee
Formed
1959
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
4123 LANKERSHIM BLVD, NORTH HOLLYWOOD, CA 91602-2828
Preparer
Miller Kaplan Arase Llp
Phone
8187692010
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“THE TRUST HAS ADOPTED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME taxes issued by the Financial Accounting Standards Board. Management believes that the Trust has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. As of December 31, 2014, Information returns subsequent to December 31, 2010 were subject to examination by authorities.”

Raw XML AppendixShowing 400 of 408 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/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Larry Nodland
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum06264444600
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-30
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04123 LANKERSHIM BLVD
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,624,558
Liabilities
$7,645
Net assets
$5,616,913
Revenue
$1,778,392
Expenses
$1,674,210
Net income
$104,182
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.9$0.44$12.5$3.52$2.22$1.30
2023Detailed filing. Detailed filing data is available for this year.$11.7$0.48$11.2$2.98$2.39$0.59
2022Detailed filing. Detailed filing data is available for this year.$10.3$0.03$10.3$2.52$2.23$0.29
2021Detailed filing. Detailed filing data is available for this year.$10.9$0.03$10.9$3.19$1.97$1.22
2020Detailed filing. Detailed filing data is available for this year.$10.0$0.00$10.0$3.02$1.78$1.24
2019Detailed filing. Detailed filing data is available for this year.$8.53$0.03$8.51$2.79$2.07$0.72
2018Detailed filing. Detailed filing data is available for this year.$7.51$0.00$7.51$2.64$1.91$0.73
2017Detailed filing. Detailed filing data is available for this year.$6.91$0.00$6.91$2.46$2.13$0.33
2016Detailed filing. Detailed filing data is available for this year.$6.54$0.01$6.54$2.46$1.92$0.54
2015Detailed filing. Detailed filing data is available for this year.$5.91$0.01$5.90$2.19$1.83$0.36
2014Detailed filing. Detailed filing data is available for this year.$5.62$0.01$5.62$1.78$1.67$0.10
2013Summary only. Only limited summary data is available for this year.$5.56$0.01$5.55$1.61$1.71$0.09
2012Summary only. Only limited summary data is available for this year.$5.88$0.01$5.87$1.55$1.59$0.04
2011Summary only. Only limited summary data is available for this year.$5.80$0.01$5.79$1.31$1.18$0.13
2010Summary only. Only limited summary data is available for this year.$5.63$0.01$5.62$1.39$1.17$0.22