CEMENT MASONS AND PLASTERERS LOCAL UNION NO 518 VACATION FUND (EIN 363439662) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1986

Legal Domicile

Principal Officer

KEVIN GARD

Phone

8775180518

Tax Period

2024-08-01 to 2025-07-31

CEMENT MASONS AND PLASTERERS LOCAL UNION NO 518 VACATION FUND, founded in 1986, is a community nonprofit that reported $2.8M in total revenue in fiscal year 2024. Expenses of $2.6M left a modest 8% surplus.

Mission

TO PROVIDE VACATION BENEFITS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,710,220

Investment Income $72,370

Other Revenue $0

TOTAL REVENUE $2,782,590

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $62,630

TOTAL EXPENSES $2,563,131

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,782,590	$2,624,637	+0.1%
Expenses	$2,563,131	$2,354,995	+0.1%
Net Income	$219,459	$269,642	-0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GORDON HITT	UNION TRUSTEE	40.00	Director	$0	$0	$0
KEVIN GARD	UNION TRUSTEE SECRETARY	40.00	Officer Director	$0	$0	$0
GREG DAVEY	CHAIRMAN	1.00	Officer Director	$0	$0	$0
JOHN W ROHRER	EMPLOYER TRUSTEE	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$2,782,590	$2,563,131	$2,496,348	$219,459
2024	$2,624,637	$2,354,995	$2,275,568	$269,642
2023	$2,353,482	$2,067,127	$2,029,927	$286,355
2022	$2,079,097	$2,079,281	$1,712,000	$-184
2021	$1,882,331	$1,876,262	$1,573,791	$6,069
2020	$2,067,846	$2,052,824	$1,760,863	$15,022
2019	$2,050,969	$2,009,371	$1,678,851	$41,598
2018	$2,239,830	$2,202,565	$1,697,959	$37,265

CEMENT MASONS AND PLASTERERS LOCAL UNION NO 518 VACATION FUND