CEMENT MASONS JOINT APPRENTICESHIP TRUST (EIN 956042881) - 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

1959

Legal Domicile

Principal Officer

JACK ALVARADO

Phone

6264444600

Tax Period

2023-01-01 to 2023-12-31

CEMENT MASONS JOINT APPRENTICESHIP TRUST, founded in 1959, is a community nonprofit that reported $3.0M in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion. The organization ran a surplus of $586K, a strong 20% operating margin.

Mission

ESTABLISH AND MAINTAIN LOCAL STANDARDS GOVERNING THE SELECTION, QUALIFICATION AND TRAINING OF CEMENT MASON APPRENTICES IN THE CONSTRUCTION INDUSTRY.

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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 $2,600,972

Investment Income $375,050

Other Revenue $1,329

TOTAL REVENUE $2,977,351

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $2,390,987

TOTAL EXPENSES $2,390,987

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,977,351	$2,524,589	+0.2%
Expenses	$2,390,987	$2,234,106	+0.1%
Net Income	$586,364	$290,483	+1.0%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL CAMMARANO	Trustee	1.0	Director	$0	$0	$0
WAYNE SAWYER	Trustee	1.0	Director	$0	$0	$0
RICARDO GONZALEZ	Trustee	1.0	Director	$0	$0	$0
DAVID YOUNG	Trustee	1.0	Director	$0	$0	$0
JACK ALVARADO	TRUSTEE	1.0	Director	$0	$0	$0
JOHN COOPER	TRUSTEE	1.0	Director	$0	$0	$0
LEO REYES	TRUSTEE	1.0	Director	$0	$0	$0
LOUIS FISHER	TRUSTEE	1.0	Director	$0	$0	$0
THONY SARMIENTO	TRUSTEE	1.0	Director	$0	$0	$0
WILLIAM LUJAN	TRUSTEE	1.0	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	No data	No data	No data	No data
2023	$2,977,351	$2,390,987	$11,666,464	$586,364
2022	$2,524,589	$2,234,106	$10,305,090	$290,483
2021	$3,186,743	$1,969,581	$10,949,403	$1,217,162
2020	$3,021,865	$1,780,937	$10,047,935	$1,240,928
2019	$2,786,177	$2,068,271	$8,534,942	$717,906
2018	$2,640,946	$1,907,905	$7,510,276	$733,041

CEMENT MASONS JOINT APPRENTICESHIP TRUST