Civic Intelligence

Cement Masons Joint Apprenticeship Trust

990 • Fiscal year 2017 • EIN 95-6042881

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 07, 2018

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

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

7th percentile

$0

Higher top officer pay than 7% of similar nonprofits.

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

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Asset Growth

45th percentile

5.6%

Faster asset growth than 45% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

31st percentile

-0.1%

Faster revenue growth than 31% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$6,913,001

Up $368,848 (+5.6%) from 2016

Net Assets

Up

$6,909,584

Up $373,360 (+5.7%) from 2016

Liabilities

Down

$3,417

Down $4,512 (-57%) from 2016

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin66th percentile

Revenue

Down

$2,461,594

Down $3,084 (-0.1%) from 2016

Expenses

Up

$2,130,502

Up $206,625 (+11%) from 2016

Net Income

Down

$331,092

Down $209,709 (-39%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth45th 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

2017

Assets$6,913,001
Liabilities$3,417
Net Assets$6,909,584
Open 2017 Filing

Operations Trend

Revenue Growth31st 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

2017

Revenue$2,461,594
Expenses$2,130,502
Net Income$331,092
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$2,461,594
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$6,536,224$6,909,584▲ $373,360
Investments in Publicly Traded Securities$5,865,881$6,032,704▲ $166,823
Savings and Temporary Cash Investments$416,995$570,753▲ $153,758
Accounts Receivable$234,479$190,669▼ $43,810
Prepaid Expenses and Deferred Charges$26,798$18,875▼ $7,923
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$0→ $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$6,544,153$6,913,001▲ $368,848
Other Assets Total$0$100,000▲ $100,000
Liabilities
Accounts Payable and Accrued Expenses$7,929$3,417▼ $4,512
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$7,929$3,417▼ $4,512
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,536,224$6,909,584▲ $373,360
Total Liabilities and Net Assets / Fund Balance$6,544,153$6,913,001▲ $368,848
Compensation and Service Providers
Top Officer Pay7th percentile

Board Members and Trustees

NameTitle
David YoungTrustee
Fitzgerald JacobsTrustee
Jack AlvaradoTrustee
Jaime BrecinoTrustee
Larry NodlandTrustee
Michael CammaranoTrustee
Tony GianquintoTrustee
Wayne SawyerTrustee
William Lujan SrTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Zenith American SolutionsAdmin & Field Audit5417 PECK RD, Arcadia, CA 91006$733,649
Revenue and Support

Revenue Composition

Contributions and Grants
$2,200
Program Service Revenue
$2,190,818
Investment Income
$128,110
Other Revenue
$140,466
All Other Contributions
$2,200
Change in Net Assets
$331,092

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,461,594
Revenue Not Reported on Form 990
$42,268
Total Revenue per Audited Statements
$2,503,862
Total Revenue per Form 990
$2,461,594
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,130,502
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---$721,613
Fees for Services Legal---$22,728
Fees for Services Other---$20,000
Insurance---$12,623
Conferences and Meetings---$10,163
Fees for Services Accounting---$7,500
Office Expenses---$4,172
Other Expenses---$1,450
Total Functional Expenses$0$0$0$2,130,502

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,130,502
Total Expenses per Audited Statements$2,130,502
Total Expenses per Form 990$2,130,502
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Jack Alvarado
Title
Chairman
Phone
6264444600
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Espinosa
Formed
1959
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
TWO EMBARCADERO CTR STE 2280, SAN FRANCISCO, CA 94111-3916
Preparer
Kelly T Guillaume
Phone
4159563600
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Trust and recognize a tax liability if the Trust has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The Trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

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IRS990/OtherExpensesGrp/Desc2FIELD AUDIT EXPENSES
IRS990/OtherExpensesGrp/Desc3TRAINING PROGRAM EXPENSES
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IRS990/OtherExpensesGrp/TotalAmt11310000
IRS990/OtherExpensesGrp/TotalAmt212036
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018875
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedAmt042268
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Trust and recognize a tax liability if the Trust has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The Trust is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt02461594
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02503862
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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:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0true
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0870766253
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0TRAINING
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt01416400
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt05417 PECK RD
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SERVICES CORPORATION
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IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06544153
IRS990/TotalAssetsEOYAmt06913001
IRS990/TotalAssetsGrp/BOYAmt06544153
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt07929
IRS990/TotalLiabilitiesGrp/EOYAmt03417
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06536224
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06909584
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt02190818
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0128110
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02331284
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02461594

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,913,001
Liabilities
$3,417
Net assets
$6,909,584
Revenue
$2,461,594
Expenses
$2,130,502
Net income
$331,092
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
Peer Organizations

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