Civic Intelligence

San Diego County Cement Masons'

EIN 95-6064494 • 501(c)9 • San Diego, CA

View Organization Page

Profile

To provide medical, dental and vision benefits for participants.

3737 Camino Del Rio South No 300San Diego, CA 92108

n/A

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.80x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

94th percentile

0.49x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2015

Net Margin

17th percentile

-17%

Higher net margin than 17% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

67th percentile

$8,880

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)9 • $1M-$5M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Balance Sheet
Liabilities / Assets92nd percentile

Assets

$953,749

No earlier filing loaded for comparison.

Liabilities

$761,830

No earlier filing loaded for comparison.

Net Assets

$191,919

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue94th percentileNet Margin17th percentile

Revenue

$1,560,039

No earlier filing loaded for comparison.

Expenses

$1,828,542

No earlier filing loaded for comparison.

Net Income

-$268,503

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$1.0M$500K$0Assets 2015: $953,749Liabilities 2015: $761,830Net Assets 2015: $191,9192015

Highlighted filing

2015

Assets$953,749
Liabilities$761,830
Net Assets$191,919
Open 2015 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.0M$0-$1.0MRevenue 2015: $1,560,039Expenses 2015: $1,828,542Net Income 2015: -$268,5032015

Highlighted filing

2015

Revenue$1,560,039
Expenses$1,828,542
Net Income-$268,503
Open 2015 Filing

Filings

Most recent year

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

Open filing
Assets
$953,749
Liabilities
$761,830
Net assets
$191,919
Revenue
$1,560,039
Expenses
$1,828,542
Net income
-$268,503
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.76$0.19$1.56$1.83$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 10, 2016
Return Version
2014v6.0
Gross Receipts
$1,821,509
Mission and Program Overview

Mission

To provide medical, dental and vision benefits for participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$700,872$444,816▼ $256,056
Pledges and Grants Receivable$98,751$320,992▲ $222,241
Rtn Earn Endowment Incm Other Fnds$465,208$191,919▼ $273,289
Cash and Non-Interest-Bearing Accounts$71,512$187,161▲ $115,649
Prepaid Expenses and Deferred Charges$2,155$780▼ $1,375
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$873,290$953,749▲ $80,459
Liabilities
Other Liabilities$179,707$495,870▲ $316,163
Accounts Payable and Accrued Expenses$228,375$265,960▲ $37,585
Total Liabilities$408,082$761,830▲ $353,748
Net Assets / Fund Balance
Total Net Assets Fund Balance$465,208$191,919▼ $273,289
Total Liabilities and Net Assets / Fund Balance$873,290$953,749▲ $80,459

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$444,816--
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleBaseTotal
George CossoliasManagement Trustee$8,880$8,880
Steve SapperManagement Trustee$8,880$8,880

Board Members and Trustees

NameTitle
Allen CrestikLabor Trustee
Frank CesenaLabor Trustee
Jaime BartonLabor Trustee
Jim RyanManagement Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,550,833
Investment Income
$9,206
Other Revenue
$0
Change in Net Assets
$-268,503

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,560,039
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-4,786
Total Revenue per Audited Statements
$1,555,253
Total Revenue per Form 990
$1,560,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$267,338
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
Benefits to Members$1,561,204--$1,561,204
Fees for Services Legal-$63,194-$63,194
Fees for Services Accounting-$19,373-$19,373
All Other Expenses-$9,504-$9,504
Office Expenses-$9,447-$9,447
Other Expenses-$8,671-$8,671
Insurance-$2,800-$2,800
Conferences and Meetings-$2,268-$2,268
Total Functional Expenses$1,561,204$267,338$0$1,828,542

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,828,542
Total Expenses per Audited Statements$1,828,542
Total Expenses per Form 990$1,828,542
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Accumulated Eligibility$495,870
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Part VI, Section B, Line 11

“The 990 return was received by the governing body and reviewed.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
SAN DIEGO COUNTY CEMENT MASONS'
EIN
95-6064494
Phone
6198491051
Address
3737 CAMINO DEL RIO SOUTH NO 300, SAN DIEGO, CA 92108

Signing Officer

Name
Steven Sapper
Title
Officer
Phone
6192778176
Signed
2016-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Sapper
Formed
1954
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Pkf
Address
2020 CAMINO DEL RIO N 500, SAN DIEGO, CA 92108
Preparer
Brian T Agnor
Phone
6192381040
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The trust established under the plan to hold the plan's assets is intended to qualify pursuant to section 501(c)9 of the internal revenue code (irc), and, accordingly, the trust's net investment income is exempt from income taxes. The trust has obtained a favorable tax determination letter from the irs, and the plan's administrators believe that the trust, as amended, continues to qualify and to operate in accordance with applicable provisions of the irc. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by the irs. The plan's administrators have analyzed the tax positions taken by the plan, and have concluded that as of june 30, 2015 and 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan's administrators believe it is no longer subject to income tax examinations for years prior to 2011.”

Raw XML Appendix355 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)9 OF THE INTERNAL REVENUE CODE (IRC), AND, ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE IRS, AND THE PLAN'S ADMINISTRATORS BELIEVE THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN'S ADMINISTRATORS HAVE ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAVE CONCLUDED THAT AS OF JUNE 30, 2015 AND 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN'S ADMINISTRATORS BELIEVE IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN DIEGO COUNTY CEMENT MASONS'
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ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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