2024-02-05T13:18:38-08:00 2022-04-30 952820500 Charles McDonough Accountancy Corp 2790 Skypark Dr Ste 306 Torrance CA 90505 990 2021-05-01 952139991 MASONRY INSTITUTE OF AMERICA MASO 3102579000 PO BOX 3905 TORRANCE CA 90510 RICHARD RYDEL Director 2024-02-01 true RICHARD RYDEL 999009999 Gregory G Wilson CPA P01381189 3105409559 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z X PO BOX 3905 TORRANCE CA 905103905 1072625 false X MASONRYINSTITUTE.ORG X 1957 CA TO EXTEND THE USES OF MASONRY AND TO IMPROVE THE MASONRY INDUSTRY IN THE DEVELOPMENT OF NATIONAL BUILDING CODES, PROMOTING NEW IDEAS AND MASONRY WORK, IMPROVING EXISTING BUILDING CODES, CONDUCTING RESEARCH PROJECTS, PRESENTING DESIGN, CONSTRUCTION AND INSPECTION SEMINARS AND WRITING TECHNICAL AND NON-TECHNICAL PAPERS. 12 0 3 0 58085 0 610855 1052447 6030 19110 2049 1068 677019 1072625 0 0 366856 407148 0 0 183550 331902 550406 739050 126613 333575 677195 966905 0 677195 966905 TO EXTEND THE USES OF MASONRY AND TO IMPROVE THE MASONRY INDUSTRY IN THE DEVELOPMENT OF NATIONAL BUILDING CODES, PROMOTING NEW IDEAS AND MASONRY WORK, IMPROVING EXISTING BUILDING CODES, CONDUCTING RESEARCH PROJECTS, PRESENTING DESIGN, CONSTRUCTION AND INSPECTION SEMINARS AND WRITING TECHNICAL AND NON-TECHNICAL PAPERS. false false 739050 1072625 TO PROMOTE MASONRY WORKS BY PROVIDING BOOKS, SEMINARS, FILMS AND OTHER CONSULTING SERVICES. 739050 false false false false false false false false false true true false false false false false true false false false false false false false false false false false true false false false true false false false false false false false false false false true 0 0 false 3 true false false false false false false false false X 12 0 false false false false false false false true false false false true false false false false true false CA X RICHARD RYDEL 3102579000 1315 STORM PARKWAY TORRANCE CA 90501 RICHARD RYDEL Executive Dir. 40.00 0.00 X 67016 0 2010 JOHN CHRYSLER FORMER EXECUTIVE DIRECTOR 0.00 0.00 63000 0 1890 ANDREW RICE FORMER EXECUTIVE DIRECTOR 0.00 0.00 39072 0 975 FRANK SMITH Trustee 0.00 0.00 X 0 0 0 MIKE LYNCH Trustee 0.00 0.00 X 0 0 0 RON BENNETT Trustee 0.00 0.00 X 0 0 0 TRACY PULLIAM Trustee 0.00 0.00 X 0 0 0 CAROLYN WINEGARDNER Trustee 0.00 0.00 X 0 0 0 BRIAN SMITH Trustee 0.00 0.00 X 0 0 0 CASEY RICKS Trustee 0.00 0.00 X 0 0 0 ANDY LEVIEN Trustee 0.00 0.00 X 0 0 0 TOM SNEED Trustee 0.00 0.00 X 0 0 0 DANA KEMP Chairman 0.00 0.00 X 0 0 0 KEN TEJEDA Secretary 0.00 0.00 X 0 0 0 169088 4875 0 true false false 0 0 CONSULTATION/PROF/OTHER 541900 399 399 FILMS RENT/SALES 453000 123 123 Membership Dues & Assessments 541700 977991 977991 SALES OF BOOKS & MANUALS 451211 73934 73934 1052447 19110 19110 0 1068 1068 0 0 0 0 0 0 1072625 1052447 20178 0 0 0 0 169088 84544 84544 0 138104 138104 9019 6538 2481 64435 46701 17734 26502 19208 7294 0 0 6650 6650 0 0 0 0 0 6716 6716 8460 8460 0 37200 37200 0 0 2339 2339 0 0 5815 5815 9141 8723 418 Printing and Publications 78594 78594 PROFESSIONAL FEES 73940 44240 29700 PROGRAM RELATED EXPENSES 34742 34742 AUTO/TRAVEL EXPENSES 23272 23272 45033 44485 548 739050 583866 155184 0 3671 11235 262893 576897 0 0 0 0 0 0 0 110337 104598 9660 5739 0 398971 373031 0 0 2000 3 677195 966905 0 0 X 677195 966905 677195 966905 677195 966905 333575 -43865 X false true X false false 98113 92374 5739 12224 12224 5739 373031 1028760 -43865 -43865 1072625 1072625 739050 739050 739050 X false false false ANDREW RICE FORMER EXECUTIVE DIRECTOR 39072 975 40047 JOHN CHRYSLER FORMER EXECUTIVE DIRECTOR 63000 1890 64890 TRI STATE PROFESSIONAL FORMER DIRECTOR 81750 CONSULTATION false Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR SUBSEQUENT TO FILING. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees GOVERNING BOARD DETERMINES ANY CHANGES IN COMPENSATION Form 990, Part VI, Line 19: Other Organization Documents Publicly Available AUDITED FINANCIAL STATEMENTS AND TAX RETURNS MADE AVAILABLE UPON REQUEST. Amended Explanation An error related to the Organizations structure on the formation of a subsidiary, California Masonry Council, for a promotional fund was discovered. Due to this error, and based upon the recommendation of management, the Organizations Board of Directors agreed that the Organizations previously issued audited financial statements should no longer be relied upon. As a result of the foregoing the Organization has restated its financial statements for the fiscal year ended April 30, 2022 to reflect the consolidated activity for both Masonry Institute of America and California Masonry Council. The 2021 amended return was neccessary to accurately reflect under reporting of revenues and expenses including the account balances on the balance sheet in connection with the consolidated activity of California Masonry Counncil.The following parts and schedules of the Form 990 were amended to reflect the activity of consolidated subsidiary California Masonry Council:Part 1 Summary; line 9 Program service revenue line 10 Investment income line 12 Total revenueline 17 Other expenses line 18 Total expensesline 20 Total assets line 19 Revenue less expensesline 20 Total Assetsline 22 Net assets or fund balancesPart III Statement of Program Service Accomplishments; line 4a (Expenses) (Revenue)line 4e Total program service expensesPart IV Checklist of Required Schedulesline 28a (including Schedule L Transactions With Interested Persons Part IV)Part VIII Statement of Revenue; line 2a Membership Dues & Assessmentsline 3 Investment incomeline 12 Total revenuePart IX Statement of Functional Expenses;line 13 Office expensesline 14 Information technologyline 25 Total functional expensesPart X Balance Sheet;line 1 Cash - non-interest-bearingline 2 Savings and temporary cash investmentsline 16 Total assetsline 31 Retained earnings, endowment, accumulated income, or other fundsline 32 Total net assets or fund balancesline 33 Total liabilities and net assets/fund balancesPart XI Reconciliation of Net Assets;line 1 Total revenue line 2 Total expensesline 3 Revenue less expensesline 10 Net assets or fund balances at end of year