Civic Intelligence

Brick Masons Apprenticeship & Training Trust Fund

990 • Fiscal year 2024 • EIN 95-6132893

May 01, 2023 to Apr 30, 2024 • Filed on Feb 27, 2025

1050 LAKES DRIVE Suite 120West Covina, CA 91790-2910

(626) 646-1090

Siviq Scores

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

Liabilities / Assets

70th percentile

0.05x

Higher debt load relative to assets than 70% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.03x

Higher debt load relative to revenue than 58% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-20%

Higher net margin than 5% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$164,369

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

3rd percentile

-20%

Faster asset growth than 3% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-3.4%

Faster revenue growth than 18% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$555,702

Down $142,495 (-20%) from 2023

Net Assets

Down

$529,673

Down $150,704 (-22%) from 2023

Liabilities

Up

$26,029

Up $8,209 (+46%) from 2023

Revenue

Down

$806,604

Down $28,420 (-3.4%) from 2023

Expenses

Down

$965,648

Down $39,472 (-3.9%) from 2023

Net Income

Up

-$159,044

Up $11,052 (+6.5%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $532,609Liabilities 2011: $17,669Net Assets 2011: $514,9402011Assets 2012: $542,417Liabilities 2012: $15,007Net Assets 2012: $527,4102012Assets 2013: $553,310Liabilities 2013: $10,053Net Assets 2013: $543,2572013Assets 2014: $538,777Liabilities 2014: $11,088Net Assets 2014: $527,6892014Assets 2015: $505,621Liabilities 2015: $10,706Net Assets 2015: $494,9152015Assets 2016: $448,036Liabilities 2016: $17,500Net Assets 2016: $430,5362016Assets 2017: $493,000Liabilities 2017: $11,962Net Assets 2017: $481,0382017Assets 2018: $731,431Liabilities 2018: $15,662Net Assets 2018: $715,7692018Assets 2019: $742,719Liabilities 2019: $20,478Net Assets 2019: $722,2412019Assets 2020: $760,510Liabilities 2020: $11,198Net Assets 2020: $749,3122020Assets 2021: $767,845Liabilities 2021: $16,314Net Assets 2021: $751,5312021Assets 2022: $871,252Liabilities 2022: $19,290Net Assets 2022: $851,9622022Assets 2023: $698,197Liabilities 2023: $17,820Net Assets 2023: $680,3772023Assets 2024: $555,702Liabilities 2024: $26,029Net Assets 2024: $529,6732024Assets 2025: $508,721Liabilities 2025: $18,773Net Assets 2025: $489,9482025

Highlighted filing

2024

Assets$555,702
Liabilities$26,029
Net Assets$529,673

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $292,136Expenses 2011: $244,347Net Income 2011: $47,7892011Revenue 2012: $292,604Expenses 2012: $280,134Net Income 2012: $12,4702012Revenue 2013: $294,916Expenses 2013: $279,069Net Income 2013: $15,8472013Revenue 2014: $284,261Expenses 2014: $299,829Net Income 2014: -$15,5682014Revenue 2015: $536,653Expenses 2015: $568,774Net Income 2015: -$32,1212015Revenue 2016: $526,158Expenses 2016: $590,537Net Income 2016: -$64,3792016Revenue 2017: $670,106Expenses 2017: $619,604Net Income 2017: $50,5022017Revenue 2018: $918,655Expenses 2018: $683,924Net Income 2018: $234,7312018Revenue 2019: $814,353Expenses 2019: $807,881Net Income 2019: $6,4722019Revenue 2020: $930,447Expenses 2020: $903,376Net Income 2020: $27,0712020Revenue 2021: $932,318Expenses 2021: $930,099Net Income 2021: $2,2192021Revenue 2022: $1,048,074Expenses 2022: $930,177Net Income 2022: $117,8972022Revenue 2023: $835,024Expenses 2023: $1,005,120Net Income 2023: -$170,0962023Revenue 2024: $806,604Expenses 2024: $965,648Net Income 2024: -$159,0442024Revenue 2025: $801,854Expenses 2025: $841,579Net Income 2025: -$39,7252025

Highlighted filing

2024

Revenue$806,604
Expenses$965,648
Net Income-$159,044
Jump To
Filing Snapshot
Filing Period
May 1, 2023 to Apr 30, 2024
Signed
Feb 27, 2025
Return Version
2023v6.0
Gross Receipts
$1,076,604
Mission and Program Overview

Mission

To provide training in all aspects of the trade, including safety. To promote trade for growth and long-term stability.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$680,377$529,673▼ $150,704
Cash and Non-Interest-Bearing Accounts$75,716$299,786▲ $224,070
Savings and Temporary Cash Investments$259,635$0▼ $259,635
Accounts Receivable$278,053$182,781▼ $95,272
Land, Buildings, and Equipment, Net$71,249$60,232▼ $11,017
Prepaid Expenses and Deferred Charges$13,544$12,903▼ $641
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
Investments in Publicly Traded Securities$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$698,197$555,702▼ $142,495
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$15,843$25,343▲ $9,500
Other Liabilities$1,977$686▼ $1,291
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$17,820$26,029▲ $8,209
Net Assets / Fund Balance
Total Net Assets Fund Balance$680,377$529,673▼ $150,704
Total Liabilities and Net Assets / Fund Balance$698,197$555,702▼ $142,495

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,177$132,044$150,221
Leasehold Improvements$42,055$20,398$62,453
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert CollinsApprenticeship DirectorFT$127,241$37,128$164,369
Steven SianezTraining InstructorFT$106,678$37,556$144,234

Board Members and Trustees

NameTitle
Chris BrissonChairman - Eff 1/2024
Dana KempTrustee
Daniel GarciaTrustee
Doug SlesTrustee
Frank SmithTrustee
Kenneth TejedaTrustee
Lupe Aldaco JrTrustee
Dick WhitneyTrustee - Thru 2/2024
See Schedule O for CompPaid by Related Organizations
Casey RicksSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$19,254
Program Service Revenue
$798,170
Investment Income
$-10,820
Other Revenue
$0
Change in Net Assets
$-159,044

Audited Revenue Reconciliation

Revenue per Audited Statements
$806,604
Revenue Not Reported on Form 990
$8,340
Total Revenue per Audited Statements
$814,944
Total Revenue per Form 990
$806,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$599,784
Other Expenses$365,864
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$385,489
Occupancy---$154,529
Pension Plan Contributions---$94,404
Other Employee Benefits---$88,164
Payroll Taxes---$31,727
Office Expenses---$28,972
Insurance---$25,663
Fees for Services Accounting---$17,228
Fees for Services Management---$16,872
Travel---$16,565
Depreciation Depletion---$16,026
Fees for Services Legal---$11,889
Information Technology---$6,969
Other Expenses---$257
Conferences and Meetings---$93
Total Functional Expenses$0$0$0$965,648

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$965,648
Total Expenses per Audited Statements$965,648
Total Expenses per Form 990$965,648
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Entities$686
Governance and Compliance

Governance Checklist

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

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 3:

The plan has a contract with benesys, inc. To provide day-to-day administrative services for the organization.

FORM 990, PART VI, SECTION A, LINE 8B:

No committee with the authority to act on behalf of the governing body exists.

FORM 990, PART VI, SECTION B, LINE 11B:

The form 990 was reviewed by management before it was finalized.

FORM 990, PART VI, SECTION B, LINE 12C:

Each trustee is required to disclose to the full board of trustees any significant transaction or relationship that reasonably could be expected to give rise to a conflict of interest when interviewing new vendors or service providers. If a trustee discloses a conflict of interest, he or she is dismissed from the discussion and vote.

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.

FORM 990, PART VII, LINE 1A:

Trustees are not compensated by the trust. Compensation paid to trustees employed by other related organizations is reported on the form 990 filed with the internal revenue service by the related tax-exempt organization. If you would like additional information, please contact the third party administrator, beneys, inc.

Filing and Contact Details

Filer

Filer Name
Brick Masons Apprenticeship & Training
EIN
95-6132893
In Care Of
% CLIFFORD WOOD
Phone
6266461090
Address
1050 LAKES DRIVE Suite 120, WEST COVINA, CA 91790-2910

Signing Officer

Name
Chris Brisson
Title
Chairman
Phone
6266461090
Signed
2025-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Brisson
Formed
1970
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
0
Employees
7
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
6101 BOLLINGER CANYON RD STE 400, SAN RAMON, CA 94583
Preparer
Richard Thiermann
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of trustees is responsible for oversight of the annual audit and selection of the independent accountant. The process has not changed from the prior year.

Financial Statement Notes

FORM 990, SCHEDULE D, PART X, LINE 2:

ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE TRUST AND TO RECOGNIZE A TAX LIABILITY IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE TRUST HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT, AS OF APRIL 30, 2024 and 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJUECT TO ROUTINE AUDITS BY THE TAXING JUSRIDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0APPRENTICESHIP DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRAINING INSTRUCTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN - EFF 1/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE - THRU 2/2024
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IRS990/GamingGrossIncomeAmt00
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IRS990/GrantsPayableGrp/EOYAmt00
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0256996
IRS990/GrossReceiptsAmt01076604
IRS990/GrossSalesOfInventoryAmt00
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InformationTechnologyGrp/TotalAmt06969
IRS990/InsuranceGrp/TotalAmt025663
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt02184
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02184
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IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
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IRS990/IRPDocumentCnt04
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt071249
IRS990/LandBldgEquipBasisNetGrp/EOYAmt060232
IRS990/LandBldgEquipCostOrOtherBssAmt0212674
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IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE TRAINING IN ALL ASPECTS OF THE TRADE, INCLUDING SAFETY. TO PROMOTE TRADE FOR GROWTH AND LONG-TERM STABILITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
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IRS990/NetAssetsOrFundBalancesEOYAmt0529673
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-13004
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-13004
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt08340
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0154529
IRS990/OfficeExpensesGrp/TotalAmt028972
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt088164
IRS990/OtherExpensesGrp/Desc0TRAINING PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1CONTEST EXPENSE
IRS990/OtherExpensesGrp/Desc2BOND FUND EXPENSE
IRS990/OtherExpensesGrp/TotalAmt048391
IRS990/OtherExpensesGrp/TotalAmt122410
IRS990/OtherExpensesGrp/TotalAmt2257
IRS990/OtherLiabilitiesGrp/BOYAmt01977
IRS990/OtherLiabilitiesGrp/EOYAmt0686
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0385489
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt031727
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt094404
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013544
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012903
IRS990/PrincipalOfficerNm0CHRIS BRISSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0341151
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1457019
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0341151
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1457019
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0145278
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04414
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0404133
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0685332
IRS990/PYRevenuesLessExpensesAmt0-170096
IRS990/PYSalariesCompEmpBnftPaidAmt0600987
IRS990/PYTotalExpensesAmt01005120
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0835024
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-159044
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0680377
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0529673
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0259635
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt018177
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0132044
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0150221
IRS990ScheduleD/ExpensesSubtotalAmt0965648
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt042055
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt020398
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt062453
IRS990ScheduleD/NetUnrealizedGainsInvstAmt08340
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0686
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED ENTITIES
IRS990ScheduleD/RevenueNotReportedAmt08340
IRS990ScheduleD/RevenueSubtotalAmt0806604
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN BY THE TRUST AND TO RECOGNIZE A TAX LIABILITY IF THE TRUST HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE TRUST HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRUST AND HAS CONCLUDED THAT, AS OF APRIL 30, 2024 and 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRUST IS SUBJUECT TO ROUTINE AUDITS BY THE TAXING JUSRIDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE D, PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt060232
IRS990ScheduleD/TotalExpensesPerForm990Amt0965648
IRS990ScheduleD/TotalLiabilityAmt0686
IRS990ScheduleD/TotalRevenuePerForm990Amt0806604
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0814944
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0965648
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0127241
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt017888
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt019240
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT COLLINS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0APPRENTICESHIP DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0164369
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN HAS A CONTRACT WITH BENESYS, INC. TO PROVIDE DAY-TO-DAY ADMINISTRATIVE SERVICES FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WAS REVIEWED BY MANAGEMENT BEFORE IT WAS FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH TRUSTEE IS REQUIRED TO DISCLOSE TO THE FULL BOARD OF TRUSTEES ANY SIGNIFICANT TRANSACTION OR RELATIONSHIP THAT REASONABLY COULD BE EXPECTED TO GIVE RISE TO A CONFLICT OF INTEREST WHEN INTERVIEWING NEW VENDORS OR SERVICE PROVIDERS. IF A TRUSTEE DISCLOSES A CONFLICT OF INTEREST, HE OR SHE IS DISMISSED FROM THE DISCUSSION AND VOTE.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.51$0.02$0.49$0.80$0.84$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.03$0.53$0.81$0.97$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.70$0.02$0.68$0.84$1.01$0.17
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.85$1.05$0.93$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.77$0.02$0.75$0.93$0.93$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.75$0.93$0.90$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.02$0.72$0.81$0.81$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.02$0.72$0.92$0.68$0.23
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.48$0.67$0.62$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.02$0.43$0.53$0.59$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.01$0.49$0.54$0.57$0.03
2014Summary only. Only limited summary data is available for this year.$0.54$0.01$0.53$0.28$0.30$0.02
2013Summary only. Only limited summary data is available for this year.$0.55$0.01$0.54$0.29$0.28$0.02
2012Summary only. Only limited summary data is available for this year.$0.54$0.02$0.53$0.29$0.28$0.01
2011Summary only. Only limited summary data is available for this year.$0.53$0.02$0.51$0.29$0.24$0.05