How Assessments Are Used
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Where will my checkoff dollars go?
The Order requires that at least 50% of program dollars be invested back into projects specific to each respective region. Regional Advisory Councils (RACs) serve as sub-committees of the Checkoff Board of directors. RACs will make program and funding recommendations to the Board. Remaining program dollars will be invested in national programs like marketing and a national design center. -
How will the checkoff help the future of the masonry industry?
Every checkoff program funded must answer the same question: does it ultimately drive demand for CMU?
Auditing Process
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How far back in the past can the auditors audit?
The audit process is being established and it is our expectation that the third-party auditors will focus on the recent year of assessments, but it’s likely there will be no limit on the time that they can look back. the Board is currently working on an Evaluation and Compliance Policy that will provide more guidelines around the auditing process. -
How soon will the audit process start? Will all producers be audited?
Yes, at some point all producers will be audited – but never in the same fiscal year. the Board would like to get two or three quarters of assessments received so auditors have records to reference. This is tentative, but audits may begin the first part of 2024.
Reporting and Invoicing
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What about current projects that were not quoted with check off included?
The Order is quite specific: As of April 1, 2023, all sales of covered products are subject to the assessment. Pursuant to the Order, once the assessment date is set by the Board, all sales after that date are assessed, whether they were quoted that way or not. -
If a producer resells another producer’s masonry unit, and would be described as a masonry unit on the sales document but no assessment due, does that need to be explained/differentiated on the sales document?
Yes -- Only the first sale of block is required under the Order, so the resale of block would need to be differentiated on your invoice/sales document. -
For a full bed depth veneer that is sold by square foot, can we assess by square foot?
No; under the Order, the assessment must be measured by unit sold. Each block is one cent as long as it’s greater than three inches in size. -
The assessment is for producers, so resale of purchased CMUs does not require payment of the assessment, correct?
Yes, that is correct. The assessment applies to the first sale only. -
If the assessment is included in the unit price and becomes taxable, does the consumer pays the sales tax?
Yes, the sales tax will be the responsibility of the purchaser if included in the price of the product. -
Is the Safe Harbor language on a picking slip sufficient? And not on an actual invoice?
The provided Safe Harbor language needs to be on the primary document of sale. If the picking slip does not stay with the invoice, it needs to be printed on your invoice. -
Did the Internal Revenue Service ever determine if assessments are taxable as income?
Communications and Resources
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Will the DOC send some official document to our business directly about this program and our legal obligation to meet assessment guidelines?
No, the DOC will not be sending information surrounding assessments. The Board, as a part of its communication program with respect to assessments, has sent a postcard to all producers of which we are aware. And before April 1, the Checkoff Board will be sending a packet of materials that will include a copy of the remittance form, one-pager on obligation to remit and reference to resources surrounding assessments. -
What resources are available to producers to help with the start of assessments?
Website resources an online Producer's Guide.
Question portal accessed through the concretemasonrycheckoff.org website to ask questions pertaining to assessments.
Monthly Newsletter with important information and reminders around assessment timing and new resources available to help with the remittance process.