CEMENT MASONS VACATION TRUST FUND FOR NORTHERN CALIFORNIA (EIN 946108055) - 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

1963

Legal Domicile

Principal Officer

BRIAN GARDNER

Phone

4155368253

Tax Period

2023-09-01 to 2024-08-31

CEMENT MASONS VACATION TRUST FUND FOR NORTHERN CALIFORNIA, founded in 1963, is a mid-sized nonprofit that reported $19.8M in total revenue in fiscal year 2023. Revenue surged 145% from the prior year, signaling strong growth momentum. Expenses of $35.1M exceeded revenue, resulting in a 77% operating deficit.

Mission

TO PROVIDE VACATION BENEFITS TO ELIGIBLE PARTICIPANTS IN A MULTIEMPLOYER PLAN.

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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 $19,719,744

Investment Income $99,162

Other Revenue $0

TOTAL REVENUE $19,818,906

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $328,476

TOTAL EXPENSES $35,099,527

Year-over-Year Comparison

	2023	2022	Change
Revenue	$19,818,906	$8,099,307	+1.4%
Expenses	$35,099,527	$559,025	+61.8%
Net Income	$-15,280,621	$7,540,282	-3.0%

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

$114,466

Total Directors

$665,499

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CODY BIK	TRUSTEE	5.0	Director	$0	$73,921	$227,752
JEFF PATTON	TRUSTEE	5.0	Director	$0	$68,595	$192,152
EMILIO ALDANA	TRUSTEE	5.0	Director	$0	$0	$131,129
GREG LEVY	CO-CHAIRMAN	5.0	Officer Director	$0	$0	$114,466
BRIAN GARDNER	CHAIRMAN	5.0	Officer Director	$0	$0	$0
SHAWN BARNES	TRUSTEE	5.0	Director	$0	$0	$0
JENNA CARLSON	TRUSTEE	5.0	Director	$0	$0	$0
ANDREW VASCONI	TRUSTEE	5.0	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	$19,818,906	$35,099,527	$5,578,338	$-15,280,621
2023	$8,099,307	$559,025	$22,331,701	$7,540,282
2022	$80,339	$179,240	$22,542,508	$-98,901
2021	$80,913	$164,528	$22,296,925	$-83,615
2020	$58,773	$104,054	$12,939,370	$-45,281
2019	$24,327,139	$24,426,362	$21,461,218	$-99,223
2018	$23,818,474	$23,953,015	$21,091,462	$-134,541

CEMENT MASONS VACATION TRUST FUND FOR NORTHERN CALIFORNIA