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Cement Masons Apprentice Fund

Not tax-deductible

Amanda, OH501(c)(5)Since 2015Mutual / membership EIN 31-0711433Revenue $171K in FY2023

On file with the IRS407 Amanda Northern Rd Sw, 43102-9747 · Amanda, OHTax-exempt since Jan 2025

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Training for apprentices and journeymen for the members of operative plasters & Cement Masons local 132

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
$869 paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$869
to officers and key staff · 0.4% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
18 mo
of spending, in cash
Looks good: 18.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$171K
Spent
$201K
To programs
100%
Net assets
$610K

From the FY2023 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Exemption reinstated (2019-05-15). Per the IRS revocation list. Latest filing on record: FY2023. IRS ruling in Jan 2025.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $201K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $869 paid to officers and key staff.

Part VII, Section A · reportable compensation
Rory Haines
Co-Chair
$869Pt VII · Sec A
$0Pt VII · Sec A
Parker Brown
Co-Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Luke Todd
Trustee
$0Pt VII · Sec A
See Cement Masons Apprentice Fund executive salaries →

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Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Cement Masons Apprentice Fund is a member-serving organization based in Amanda, OH, formed in 2015.

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Provided by the organization

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1 program · in their own filed words · FY2023
01

Training and education of cement & plaster apprentices and journeymen during the current year

Pt IX · col B

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$171K
Ln 12
Fees for servicesLn 2g$160K
Investment incomeLn 3$6K
Other incomeLn 4–11$4K
Money outPt IX
$201K
Ln 25
Programscol B$201K
Owns and owesPt X
$610K
net assets · Ln 32
Cash and savingsLn 1–2$310K
Total assetsLn 16$610K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$160K
Investment incomeLn 3$6K
Other incomeLn 4–11$4K
Total revenueLn 12$171K
Assets in detailPt X, end of year
CashLn 1$310K
Cash and savings togetherLn 1–2$310K
Land, buildings, equipmentLn 10c$299K
Total assetsLn 16$610K
LiabilitiesLn 26$0
Net assetsLn 32$610K
OperationsPt I, VI
EmployeesI 58
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$321K$310K
Land, buildings, equipmentLn 10c$320K$299K
Total assetsLn 16$641K$610K
LiabilitiesLn 26$0$0
Net assetsLn 32$641K$610K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$869$869
Other salaries and wagesLn 7$64K$64K
Other employee benefitsLn 9$21K$21K
Payroll taxesLn 10$5K$5K
Legal feesLn 11b$11K$11K
Accounting feesLn 11c$4K$4K
Other fees for servicesLn 11g$4K$4K
Office expensesLn 13$730$730
OccupancyLn 16$13K$13K
TravelLn 17$3K$3K
Depreciation, depletion and amortizationLn 22$21K$21K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$53K$53K
All other expensesLn 24e$201$201
Total functional expensesLn 25$201K$201K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $171K$201K−$31K$610K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $170,595 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $201,929$160,401
I-10 Investment incomePrior year $19,559$5,994
I-11 Other revenuePrior year $6,005$4,200
I-12 Total revenuePrior year $227,493$170,595
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $158,758$90,331
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $109,572$111,101
I-18 Total expensesPrior year $268,330$201,432
I-19 Revenue less expensesPrior year −$40,837−$30,837
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $170,595 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $160,401$160,401
VIII-3 Investment incomeExcluded from tax $5,994$5,994
VIII-6 Net rental income or lossExcluded from tax $4,200$4,200
VIII-12 Total revenueRelated to mission $160,401 · Excluded from tax $10,194$170,595
Part IX · Statement of functional expenses $201,432 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $869$869
IX-7 Other salaries and wagesPrograms $63,761$63,761
IX-9 Other employee benefitsPrograms $20,973$20,973
IX-10 Payroll taxesPrograms $4,728$4,728
IX-11b Legal feesPrograms $10,875$10,875
IX-11c Accounting feesPrograms $4,291$4,291
IX-11g Other fees for servicesPrograms $4,044$4,044
IX-13 Office expensesPrograms $730$730
IX-16 OccupancyPrograms $12,713$12,713
IX-17 TravelPrograms $2,505$2,505
IX-22 Depreciation, depletion and amortizationPrograms $20,765$20,765
IX-23 InsurancePrograms $2,366$2,366
IX-24 Other expenses (24a–d)Programs $52,611$52,611
IX-24e All other expensesPrograms $201$201
IX-25 Total functional expensesPrograms $201,432 · Management $0 · Fundraising $0$201,432
Part X · Balance sheet $609,912 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $320,550$310,477
X-10c Land, buildings and equipment, netStart of year $320,199$299,435
X-16 Total assetsStart of year $640,749$609,912
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $640,749$609,912
X-32 Total net assets or fund balancesStart of year $640,749$609,912
X-33 Total liabilities and net assetsStart of year $640,749$609,912
Part XI · Reconciliation of net assets $609,912 net assets at year end
XI-1 Total revenue$170,595
XI-2 Total expenses$201,432
XI-3 Revenue less expenses−$30,837
XI-4 Net assets at start of year$640,749
XI-10 Net assets at end of year$609,912

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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