Oregon-Washington Cement Masons Emp Appr & Training Trust Fund (EIN 930575137) - 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

1967

Legal Domicile

Phone

5032544022

Tax Period

2024-01-01 to 2024-12-31

Oregon-Washington Cement Masons Emp Appr & Training Trust Fund, founded in 1967, is a small nonprofit that reported $631K in total revenue in fiscal year 2024. Expenses of $745K exceeded revenue, resulting in a 18% operating deficit.

Mission

Provides training and instruction to journeymen and apprentices.

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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 $14,009

Program Service Revenue $540,230

Investment Income $60,743

Other Revenue $16,360

TOTAL REVENUE $631,342

Expense Breakdown

Grants Paid $0

Salaries & Benefits $453,514

Fundraising Expenses $0

Program Expenses $654,287

Other Expenses $291,940

TOTAL EXPENSES $745,454

Year-over-Year Comparison

	2024	2023	Change
Revenue	$631,342	$636,275	0.0%
Expenses	$745,454	$590,034	+0.3%
Net Income	$-114,112	$46,241	-3.5%

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

$190,417

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jeremy Kendall	Trustee/A Coor.	40.00	Director	$127,163	$63,254	$190,417
Steve Jones	Trustee	1.00	Director	$0	$0	$0
Trevor Wyckoff	Trustee	1.00	Director	$0	$0	$0
Craig Smith	Trustee	1.00	Director	$0	$0	$0
Jose Avalos	Trustee	1.00	Director	$0	$0	$0
Jim Lang	Trustee	1.00	Director	$0	$0	$0
Geoff Kossak	Chairman	1.00	Officer	$0	$0	$0
Greg Whitaker	Secretary	1.00	Officer	$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	$631,342	$745,454	$1,208,451	$-114,112
2023	$636,275	$590,034	$1,284,016	$46,241
2022	$573,462	$576,373	$1,157,115	$-2,911
2021	$650,302	$602,884	$1,339,884	$47,418
2020	$632,179	$513,258	$1,260,479	$118,921
2019	$611,883	$500,851	$1,089,952	$111,032
2018	$559,119	$482,380	$925,127	$76,739

Oregon-Washington Cement Masons Emp Appr & Training Trust Fund