Civic Intelligence

Cement Masons Joint Apprenticeship Trust

990 • Fiscal year 2015 • EIN 95-6042881

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 09, 2016

Organization ProfileN/A
5417 Peck RdArcadia, CA 91006

(626) 444-4600

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

8th percentile

$0

Higher top officer pay than 8% of similar nonprofits.

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

2015 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2015

Asset Growth

51st percentile

5.2%

Faster asset growth than 51% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

89th percentile

23%

Faster revenue growth than 89% of similar nonprofits.

2015 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$5,914,449

Up $289,891 (+5.2%) from 2014

Net Assets

Up

$5,900,641

Up $283,728 (+5.1%) from 2014

Liabilities

Up

$13,808

Up $6,163 (+81%) from 2014

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin74th percentile

Revenue

Up

$2,192,643

Up $414,251 (+23%) from 2014

Expenses

Up

$1,833,458

Up $159,248 (+9.5%) from 2014

Net Income

Up

$359,185

Up $255,003 (+245%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth51st 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

2015

Assets$5,914,449
Liabilities$13,808
Net Assets$5,900,641
Open 2015 Filing

Operations Trend

Revenue Growth89th 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

2015

Revenue$2,192,643
Expenses$1,833,458
Net Income$359,185
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 9, 2016
Return Version
2015v2.1
Gross Receipts
$2,812,422
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$5,616,913$5,900,641▲ $283,728
Investments in Publicly Traded Securities$5,119,463$5,264,460▲ $144,997
Savings and Temporary Cash Investments$360,653$455,516▲ $94,863
Accounts Receivable$139,118$190,965▲ $51,847
Prepaid Expenses and Deferred Charges$5,324$3,508▼ $1,816
Cash and Non-Interest-Bearing Accounts$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
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$5,624,558$5,914,449▲ $289,891
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$7,645$13,808▲ $6,163
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$7,645$13,808▲ $6,163
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,616,913$5,900,641▲ $283,728
Total Liabilities and Net Assets / Fund Balance$5,624,558$5,914,449▲ $289,891
Compensation and Service Providers
Top Officer Pay8th 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
Revenue and Support

Revenue Composition

Contributions and Grants
$54,808
Program Service Revenue
$1,934,302
Investment Income
$91,716
Other Revenue
$111,817
Change in Net Assets
$359,185

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,192,643
Revenue Not Reported on Form 990
$-75,457
Total Revenue per Audited Statements
$2,117,186
Total Revenue per Form 990
$2,192,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,833,458
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
Fees for Services Legal---$26,036
Fees for Services Other---$17,500
Other Expenses---$14,420
Office Expenses---$13,493
Conferences and Meetings---$13,066
Insurance---$9,139
Fees for Services Accounting---$7,569
Total Functional Expenses$0$0$0$1,833,458

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,833,458
Total Expenses per Audited Statements$1,833,458
Total Expenses per Form 990$1,833,458
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 11B:

“THE FORM 990 IS approved by the plan manager and controller prior to filing; any unusual items are brought TO THE BOARD OF TRUSTEES attention. 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
% CHRIS ESPINOZA
Phone
6264444600
Address
5417 PECK RD, ARCADIA, CA 91006

Signing Officer

Name
Larry Nodland
Title
chairman
Phone
6264444600
Signed
2016-08-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
chris espinoza
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
Jeffrey Goss
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, 2015, Information returns subsequent to December 31, 2011 were subject to examination by authorities.”

Raw XML AppendixShowing 400 of 404 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt07645
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013808
IRS990/AccountsReceivableGrp/BOYAmt0139118
IRS990/AccountsReceivableGrp/EOYAmt0190965
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0ESTABLISH AND MAINTAIN LOCAL STANDARDS GOVERNING THE SELECTION, QUALIFICATION AND TRAINING OF CEMENT MASON APPRENTICES IN THE CONSTRUCTION INDUSTRY.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0CHRIS ESPINOZA
IRS990/BooksInCareOfDetail/PhoneNum06264444600
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05417 PECK RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0ARCADIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091006
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt00
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt013066
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt054808
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt091716
IRS990/CYOtherExpensesAmt01833458
IRS990/CYOtherRevenueAmt0111817
IRS990/CYProgramServiceRevenueAmt01934302
IRS990/CYRevenuesLessExpensesAmt0359185
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01833458
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02192643
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0ESTABLISH AND MAINTAIN LOCAL STANDARDS GOVERNING THE SELECTION, QUALIFICATION AND TRAINING OF CEMENT MASON APPRENTICES IN THE CONSTRUCTION INDUSTRY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt07569
IRS990/FeesForServicesLegalGrp/TotalAmt026036
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt0787216
IRS990/FeesForServicesOtherGrp/TotalAmt017500
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.0
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0SCOTT BRAIN
IRS990/Form990PartVIISectionAGrp/PersonNm1JAIME BARTON
IRS990/Form990PartVIISectionAGrp/PersonNm2WAYNE SAWYER
IRS990/Form990PartVIISectionAGrp/PersonNm3FITZGERALD JACOBS
IRS990/Form990PartVIISectionAGrp/PersonNm4ALLEN CRESTIK
IRS990/Form990PartVIISectionAGrp/PersonNm5LARRY NODLAND
IRS990/Form990PartVIISectionAGrp/PersonNm6TRACY MACDONALD
IRS990/Form990PartVIISectionAGrp/PersonNm7JAIME BRECINO
IRS990/Form990PartVIISectionAGrp/PersonNm8WILLIAM LUJAN SR
IRS990/Form990PartVIISectionAGrp/PersonNm9JACK ALVARADO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01959
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-16910
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt054808
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0602869
IRS990/GrossReceiptsAmt02812422
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt09139
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0108626
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0108626
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05119463
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05264460
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0619779
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ESTABLISH AND MAINTAIN LOCAL STANDARDS GOVERNING THE SELECTION, QUALIFICATION AND TRAINING OF CEMENT MASON APPRENTICES IN THE CONSTRUCTION INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt05616913
IRS990/NetAssetsOrFundBalancesEOYAmt05900641
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-16910
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-16910
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-75457
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt013493
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BANK AND CASH MGMT FEES
IRS990/OtherExpensesGrp/Desc1TRAINING SVS. CORP. FUNDING
IRS990/OtherExpensesGrp/Desc2FIELD AUDIT EXPENSES
IRS990/OtherExpensesGrp/Desc3TRAINING PROGRAM EXPENSES
IRS990/OtherExpensesGrp/TotalAmt05268
IRS990/OtherExpensesGrp/TotalAmt1910000
IRS990/OtherExpensesGrp/TotalAmt229751
IRS990/OtherExpensesGrp/TotalAmt314420
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MONTOYA FUNDS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0111817
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0111817
IRS990/OtherRevenueTotalAmt0111817
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05324
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03508
IRS990/PrincipalOfficerNm0chris espinoza
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01934302
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01934302
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt047469
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0159287
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01674210
IRS990/PYOtherRevenueAmt090802
IRS990/PYProgramServiceRevenueAmt01480834
IRS990/PYRevenuesLessExpensesAmt0104182
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01674210
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01778392
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0359185
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt05616913
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05900641
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0360653
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0455516
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01833458
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-75457
IRS990ScheduleD/RevenueNotReportedAmt0-75457
IRS990ScheduleD/RevenueSubtotalAmt02192643
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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, 2015, Information returns subsequent to December 31, 2011 were subject to examination by authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalExpensesPerForm990Amt01833458
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt02192643
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02117186
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01833458
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS approved by the plan manager and controller prior to filing; any unusual items are brought TO THE BOARD OF TRUSTEES attention. 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, LINE 11B:
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05624558
IRS990/TotalAssetsEOYAmt05914449
IRS990/TotalAssetsGrp/BOYAmt05624558
IRS990/TotalAssetsGrp/EOYAmt05914449
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt054808
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01833458
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07645
IRS990/TotalLiabilitiesEOYAmt013808
IRS990/TotalLiabilitiesGrp/BOYAmt07645
IRS990/TotalLiabilitiesGrp/EOYAmt013808
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05616913
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05900641
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01934302
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt091716
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02046119
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02192643
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05624558
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05914449
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05417 PECK RD
IRS990/USAddress/CityNm0ARCADIA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091006
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY NODLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum06264444600
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEMENT MASONS JOINT APPRENTICESHIP TRUST
ReturnHeader/Filer/BusinessNameControlTxt0CEME
ReturnHeader/Filer/EIN0956042881
ReturnHeader/Filer/InCareOfNm0% CHRIS ESPINOZA
ReturnHeader/Filer/PhoneNum06264444600
ReturnHeader/Filer/USAddress/AddressLine1Txt05417 PECK RD
ReturnHeader/Filer/USAddress/CityNm0ARCADIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091006
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MILLER KAPLAN ARASE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04123 LANKERSHIM BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH HOLLYWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0916022828
ReturnHeader/PreparerPersonGrp/PhoneNum08187692010
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeffrey Goss
ReturnHeader/ReturnTs02016-08-22T14:24:02-05:00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,914,449
Liabilities
$13,808
Net assets
$5,900,641
Revenue
$2,192,643
Expenses
$1,833,458
Net income
$359,185
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