CEMENT MASONS HEALTH AND WELFARE FUND 90 (EIN 376040957) - 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

1965

Legal Domicile

Principal Officer

SHANNON FOLEY

Phone

6186672562

Tax Period

2023-08-01 to 2024-07-31

CEMENT MASONS HEALTH AND WELFARE FUND 90, founded in 1965, is a community nonprofit that reported $3.5M in total revenue in fiscal year 2023. Expenses of $4.1M exceeded revenue, resulting in a 19% operating deficit.

Mission

PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE MEMBERS OF OPCM LOCAL 90.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,239,648

Investment Income $176,171

Other Revenue $49,298

TOTAL REVENUE $3,465,117

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $347,259

TOTAL EXPENSES $4,132,157

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,465,117	$3,495,215	0.0%
Expenses	$4,132,157	$3,873,252	+0.1%
Net Income	$-667,040	$-378,037	+0.8%

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

Employees

N/A

Volunteers

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

$183,354

Total Directors

$194,029

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DONNA RICHTER	TRUSTEE	1.00	Director	$0	$0	$0
DARREN NETEMEYER	TRUSTEE	1.00	Director	$0	$0	$1,973
DAVID GERBER	TRUSTEE	1.00	Director	$0	$0	$0
SHANNON FOLEY	CHAIRMAN	3.00	Officer Director	$0	$97,584	$183,354
HENRY ROHWEDDER	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL LORENTZEN	TRUSTEE	1.00	Director	$0	$0	$7,727
RYAN GROSS	TRUSTEE	1.00	Director	$0	$0	$975
RACHELLE LENGERMANN	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
2024	$3,465,117	$4,132,157	$7,396,770	$-667,040
2023	$3,495,215	$3,873,252	$7,457,242	$-378,037
2022	$3,111,302	$3,157,755	$7,908,404	$-46,453
2022	$3,082,242	$3,070,741	$7,972,959	$11,501
2021	$3,121,346	$3,170,071	$8,585,267	$-48,725
2020	$2,996,682	$2,667,590	$8,204,330	$329,092

CEMENT MASONS HEALTH AND WELFARE FUND 90