Cement Masons Joint Apprenticeship Trust

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

10 people listed

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Establish and maintain local standards governing the selection, qualification and training of cement mason apprentices in the construction industry.

Revenue model: Earned-program. 80% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
Governance controls: 7 of 7 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: 37%; rating input score 88; 88th percentile among comparable filings
Total-asset coverage ratio: 5.83; rating input score 85; 85th percentile among comparable filings
Liabilities to assets ratio: 0.03; rating input score 75; 75th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Program expense growth: Limited
Revenue growth: 4.6% per year; rating input score 100; 38th percentile among comparable filings
Asset growth: 8.5% per year; rating input score 100; 52nd percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 0 of 10 board members independent · 7 of 7 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $0 · 10 people listed
Highest-paid contractors: 1 contractor listed · $509K reported
Consistency: 10 of 10 current checks pass
Schedules: 3 filed schedules
Filing history: 10 filing years from 2014 to 2024
Contacts: How to reach this organization
Related organizations: 1 filed related-organization link
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Signals prioritize questions for review. They are not findings of misconduct.