Cement Masons Local 780 Vacation Fund
Cement Masons Local 780 Vacation Fund consistently distributes nearly all revenue as expenses, with no officer compensation.
EIN: 136159177 · Valley Stream, NY · Updated: 2026-03-28
About Cement Masons Local 780 Vacation Fund
Cement Masons Local 780 Vacation Fund (EIN: 136159177) is a nonprofit organization based in Valley Stream, NY. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cement Masons Local 780 Vacation Fund's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Cement Masons Local 780 Vacation Fund with a Mission Score of 95 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 0%
- programs: 100%
- fundraising: 0%
According to IRS 990 filings, Cement Masons Local 780 Vacation Fund allocates its expenses as follows: admin: 0%, programs: 100%, fundraising: 0%. With 100% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation from the organization. This is highly favorable and suggests all funds are directed towards the fund's purpose.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Strengths
The following positive indicators were identified for Cement Masons Local 780 Vacation Fund:
- 100% of expenses directed to program services (member benefits)
- No officer compensation reported across all filings
- Consistent financial activity with revenues closely matching expenses, indicating efficient distribution
- Stable asset and liability position over multiple years
Frequently Asked Questions about Cement Masons Local 780 Vacation Fund
Is Cement Masons Local 780 Vacation Fund a good charity?
Based on the available IRS 990 data, the organization functions as a vacation fund, not a traditional charity. For its specific purpose of managing and distributing vacation benefits to members, it appears to be very efficient, with 100% of expenses going to its core function and no officer compensation.
How does the organization manage its funds?
The organization consistently shows revenues closely matching expenses, indicating a pass-through model where funds received are almost entirely distributed. For example, in 2014, revenue was $3,901,421 and expenses were $3,919,197. This suggests effective management for its specific purpose.
Filing History
IRS 990 filing history for Cement Masons Local 780 Vacation Fund showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2011–2014), Cement Masons Local 780 Vacation Fund's revenue has grown by 0.7%, moving from $3.9M to $3.9M. Total assets decreased by 6.6% over the same period, from $2.4M to $2.3M. Total functional expenses rose by 0.5%, from $3.9M to $3.9M. In its most recent filing year (2014), Cement Masons Local 780 Vacation Fund reported a deficit of $18K, with expenses exceeding revenue. The organization holds $2.2M in liabilities against $2.3M in assets (debt-to-asset ratio: 99.4%), resulting in net assets of $12K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2014 | $3.9M | $3.9M | $2.3M | $2.2M | — | View 990 |
| 2013 | $3.7M | $3.8M | $2.1M | $2.0M | — | View 990 |
| 2012 | $4.2M | $4.2M | $2.1M | $2.1M | — | View 990 |
| 2011 | $3.9M | $3.9M | $2.4M | $2.4M | — | View 990 |
Year-by-Year Financial Summary
- 2014: Revenue of $3.9M, expenses of $3.9M, and assets of $2.3M (revenue +4.1% year-over-year).
- 2013: Revenue of $3.7M, expenses of $3.8M, and assets of $2.1M (revenue -9.8% year-over-year).
- 2012: Revenue of $4.2M, expenses of $4.2M, and assets of $2.1M (revenue +7.3% year-over-year).
- 2011: Revenue of $3.9M, expenses of $3.9M, and assets of $2.4M.
Data Sources and Methodology
This transparency report for Cement Masons Local 780 Vacation Fund is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.