CEMENT MASONS & PLASTERERS APPRENTICESHIP TRUST (EIN 886010566) - 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

1968

Legal Domicile

Principal Officer

MARC LEAVITT

Phone

7024152180

Tax Period

2024-07-01 to 2025-06-30

CEMENT MASONS & PLASTERERS APPRENTICESHIP TRUST, founded in 1968, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. Expenses of $1.1M left a modest 13% surplus.

Mission

TO PROVIDE TRAINING TO APPRENTICES AND MEMBERS.

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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 $18,154

Program Service Revenue $1,185,327

Investment Income $65,758

Other Revenue $1,658

TOTAL REVENUE $1,270,897

Expense Breakdown

Grants Paid $0

Salaries & Benefits $761,888

Fundraising Expenses $0

Other Expenses $348,797

TOTAL EXPENSES $1,110,685

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,270,897	$1,360,033	-0.1%
Expenses	$1,110,685	$1,056,490	+0.1%
Net Income	$160,212	$303,543	-0.5%

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

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
MARC LEAVITT	TRUSTEE	1.00	Director	$0	$0	$0
PAUL BENIGNO	TRUSTEE	1.00	Director	$0	$0	$0
JOSE MARQUEZ	TRUSTEE	1.00	Director	$0	$0	$0
PABLO LEOS	TRUSTEE	1.00	Director	$0	$0	$0
PATRICK VELASQUEZ	TRUSTEE	1.00	Director	$0	$0	$0
NICK CARRILLO	TRUSTEE	1.00	Director	$0	$0	$0
HAROLD DALY	TRUSTEE	1.00	Director	$0	$0	$0
CLARK WEBSTER	TRUSTEE	1.00	Director	$0	$0	$0
RONALDO VIVAS-COJON	INSTRUCTOR	50.00	Highest	$133,474	$62,596	$196,070
ANGEL RINCON	INSTRUCTOR	50.00	Highest	$133,474	$62,596	$196,070
FREDDY MEDINA	TRAINING DIRECTOR	50.00	Highest	$151,653	$66,231	$217,884

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	$1,270,897	$1,110,685	$1,940,494	$160,212
2024	$1,360,033	$1,056,490	$1,780,282	$303,543
2024	$1,360,033	$1,056,490	$1,780,282	$303,543
2023	$1,420,273	$937,114	$1,476,739	$483,159
2022	$805,786	$1,121,422	$1,081,732	$-315,636
2021	$1,013,725	$878,427	$1,397,370	$135,298
2020	$1,143,176	$824,457	$1,072,277	$318,719
2019	$860,075	$549,397	$743,755	$310,678
2018	$494,672	$500,624	$435,056	$-5,952

CEMENT MASONS & PLASTERERS APPRENTICESHIP TRUST