Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Operative Plasterers and Cement Masons International Assoc Local 40
990 • Fiscal year 2018 • EIN 05-0201230
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.40x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
93rd percentile
Higher net margin than 93% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
Balance Sheet
Assets
Up$293,541
Up $83,845 (+40%) from 2017
Net Assets
Up$177,019
Up $77,170 (+77%) from 2017
Liabilities
Up$116,522
Up $6,675 (+6.1%) from 2017
Revenue And Expenses
Revenue
Up$217,876
Up $46,899 (+27%) from 2017
Expenses
Down$140,706
Down $7,798 (-5.3%) from 2017
Net Income
Up$77,170
Up $54,697 (+243%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- Sep 30, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $217,876
Mission and Program Overview
Mission
Labor organization representing members for the conduct of collective bargaining on behalf of its members.
Membership organization representing approximately 109 union members for the purpose of collective bargaining.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Receivables From Officers Etc | $209,696 | $203,496 | ▼ $6,200 |
| Cash and Non-Interest-Bearing Accounts | - | $90,045 | - |
| Total Assets | $209,696 | $293,541 | ▲ $83,845 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $105,700 | $111,900 | ▲ $6,200 |
| Other Liabilities | $4,147 | $4,622 | ▲ $475 |
| Total Liabilities | $109,847 | $116,522 | ▲ $6,675 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $99,849 | $177,019 | ▲ $77,170 |
| Total Net Assets Fund Balance | $99,849 | $177,019 | ▲ $77,170 |
| Total Liabilities and Net Assets / Fund Balance | $209,696 | $293,541 | ▲ $83,845 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | - | $2,167 | $2,167 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Dean Stravato | President (p |
| ANTHONY D'ANTUONO | Ex. Board (p |
| Dannello Nunes | Ex. Board (p |
| Demetrio Dirocco | Ex. Board (p |
| Ernest Isom | Ex. Board (p |
| RICHARD D'ANTUONO | Busmgr/finse |
| David Gentille | Interim Bus. |
| Michael S Hubler | Internationa |
| Ronald Main | Rec. Sec. (p |
| Joe Moniz | Sgt-at-arms |
| Keith Lee | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $182,257
- Investment Income
- $0
- Other Revenue
- $35,619
- Change in Net Assets
- $77,170
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $140,706 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Payments to Affiliates | - | - | - | $137,349 |
| Occupancy | - | - | - | $1,320 |
| Insurance | - | - | - | $1,293 |
| Office Expenses | - | - | - | $220 |
| Other Expenses | - | - | - | $200 |
| Total Functional Expenses | $0 | $0 | $0 | $140,706 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | $209,696 | $203,496 | ▼ $6,200 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Dues Col. on Behalf of Affiliate | $4,622 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI
“The union has been placed in trusteeship by its parent body operative plasters' cement masons' international association of the united states and canada since october 3, 2017, and the business manager/ financial secretary, as well as other local union officers and the executive board, have been removed from their positions.”
Form 990, Page 6, Part VI, Line 2
“Richard d'antuono anthony d'antuono bus. Mgr. Ex. Bd. Son / father”
Form 990, Page 6, Part VI, Line 5
“The former business manager/ financial secretary received unauthorized payments totaling 258,496. The union has been placed in trusteeship by its parent body operative plasters' cement masons' international association of the united states and canada, and the business manager/ financial secretary and the executive board have been removed from their positions. The union intends to recover the funds from its former business manager/ financial secretary, however no formal repayment plan has been established.”
Form 990, Page 6, Part VI, Line 6
“The union is a membership organization, made up of approximately 109 individuals. Members pay monthly dues and hourly working dues. Members elect the executive board and approve all decisions made by the executive board that affect the union.”
Form 990, Page 6, Part VI, Line 7A
“The union has been placed in trusteeship by the operative plasters' cement masons' international association of the united states and canada since october 3, 2017 under article 13, section 2 (a) of the constitution. Until the union comes out of trusteeship, no elections are being held.”
Form 990, Page 6, Part VI, Line 7B
“The union has been placed in trusteeship by its parent body operative plasters' cement masons' international association of the united states and canada since october 3, 2017. The international and international trustee are the acting governing body and report their actions to the membership.”
Form 990, Page 6, Part VI, Line 8B
“The organization has no committees with authority to act on behalf of the executive board.”
Form 990, Page 6, Part VI, Line 11B
“The form 990 is reviewed by the international trustee. Upon approval the trustee authorizes the electronic submission of the form 990.”
Form 990, Page 6, Part VI, Line 12C
“Under the trusteeship, the international and trustee are putting into place adequate safeguards to ensure that the local has the resources to monitor compliance with its conflict of interest policy.”
Form 990, Page 6, Part VI, Line 19
“Upon request governing documents, policies and financial statements are made available to the public.”
Filing and Contact Details
Filer
- Filer Name
- Operative Plasterers- and Cement
- EIN
- 05-0201230
- Phone
- 4019431185
- Address
- 22 AMFLEX DRIVE, CRANSTON, RI 02921
Signing Officer
- Name
- Michael S Hubler
- Title
- Internationaltrustee
- Phone
- 4019431185
- Signed
- 2018-09-30
Organization Details
- Principal Officer
- Michael S Hubler
- Legal Domicile
- Ri
- Voting Board Members
- 0
- Independent Board Members
- 0
- Employees
- 0
Preparer
- Firm
- Campana Sarza & Tatewosian Llp
- Address
- 300 METRO CENTER BLVD STE 225, WARWICK, RI 02886-1762
- Preparer
- William Tatewosian
- Phone
- 4017737873
Raw XML Appendix322 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | MEMBERSHIP ORGANIZATION REPRESENTING APPROXIMATELY 109 UNION MEMBERS FOR THE PURPOSE OF COLLECTIVE BARGAINING. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MICHAEL S HUBLER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4019431185 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 22 AMFLEX DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CRANSTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | RI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02921 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 90045 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 140706 |
| IRS990/CYOtherRevenueAmt | 0 | 35619 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 182257 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 77170 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 140706 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 217876 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | COLLECTIVELY BARGAINED WITH AREA EMPLOYERS TO PROMOTE OR ESTABLISH APPROPRIATE WAGES, FRINGE BENEFITS, TRAINING, HOURS OF EMPLOYMENT, AND WORKING CONDITIONS FOR ITS MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHAEL S HUBLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVID GENTILLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DEAN STRAVATO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KEITH LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICHARD D'ANTUONO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RONALD MAIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOE MONIZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ANTHONY D'ANTUONO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ERNEST ISOM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DEMETRIO DIROCCO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DANNELLO NUNES |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | INTERNATIONA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | INTERIM BUS. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT (P |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BUSMGR/FINSE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | REC. SEC. (P |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SGT-AT-ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EX. BOARD (P |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EX. BOARD (P |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EX. BOARD (P |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EX. BOARD (P |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 217876 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1293 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2167 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2167 |
| IRS990/LegalDomicileStateCd | 0 | RI |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | true |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | MEMBERSHIP ORGANIZATION REPRESENTING APPROXIMATELY 109 UNION MEMBERS FOR THE PURPOSE OF COLLECTIVE BARGAINING. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 99849 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 177019 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1320 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 220 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 1 | CONTRIBUTIONS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 324 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 200 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4147 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4622 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | COL. ON BEHALF OF AFFILIATE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 35619 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 35619 |
| IRS990/OtherRevenueTotalAmt | 0 | 35619 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 137349 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL S HUBLER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DUES INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 182257 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 182257 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 50043 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 170977 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 22473 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 98461 |
| IRS990/PYTotalExpensesAmt | 0 | 148504 |
| IRS990/PYTotalRevenueAmt | 0 | 170977 |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 209696 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 203496 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 77170 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2167 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2167 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4622 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUES COL. ON BEHALF OF AFFILIATE |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4622 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 203496 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | UNAUTHORIZED ADVANCES |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 258496 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | RICHARD D'ANTUONO |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | BUS. MGR./FIN. SEC. |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | false |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 203496 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE UNION HAS BEEN PLACED IN TRUSTEESHIP BY ITS PARENT BODY OPERATIVE PLASTERS' CEMENT MASONS' INTERNATIONAL ASSOCIATION OF THE UNITED STATES AND CANADA SINCE OCTOBER 3, 2017, AND THE BUSINESS MANAGER/ FINANCIAL SECRETARY, AS WELL AS OTHER LOCAL UNION OFFICERS AND THE EXECUTIVE BOARD, HAVE BEEN REMOVED FROM THEIR POSITIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | RICHARD D'ANTUONO ANTHONY D'ANTUONO BUS. MGR. EX. BD. SON / FATHER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORMER BUSINESS MANAGER/ FINANCIAL SECRETARY RECEIVED UNAUTHORIZED PAYMENTS TOTALING 258,496. THE UNION HAS BEEN PLACED IN TRUSTEESHIP BY ITS PARENT BODY OPERATIVE PLASTERS' CEMENT MASONS' INTERNATIONAL ASSOCIATION OF THE UNITED STATES AND CANADA, AND THE BUSINESS MANAGER/ FINANCIAL SECRETARY AND THE EXECUTIVE BOARD HAVE BEEN REMOVED FROM THEIR POSITIONS. THE UNION INTENDS TO RECOVER THE FUNDS FROM ITS FORMER BUSINESS MANAGER/ FINANCIAL SECRETARY, HOWEVER NO FORMAL REPAYMENT PLAN HAS BEEN ESTABLISHED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE UNION IS A MEMBERSHIP ORGANIZATION, MADE UP OF APPROXIMATELY 109 INDIVIDUALS. MEMBERS PAY MONTHLY DUES AND HOURLY WORKING DUES. MEMBERS ELECT THE EXECUTIVE BOARD AND APPROVE ALL DECISIONS MADE BY THE EXECUTIVE BOARD THAT AFFECT THE UNION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE UNION HAS BEEN PLACED IN TRUSTEESHIP BY THE OPERATIVE PLASTERS' CEMENT MASONS' INTERNATIONAL ASSOCIATION OF THE UNITED STATES AND CANADA SINCE OCTOBER 3, 2017 UNDER ARTICLE 13, SECTION 2 (A) OF THE CONSTITUTION. UNTIL THE UNION COMES OUT OF TRUSTEESHIP, NO ELECTIONS ARE BEING HELD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE UNION HAS BEEN PLACED IN TRUSTEESHIP BY ITS PARENT BODY OPERATIVE PLASTERS' CEMENT MASONS' INTERNATIONAL ASSOCIATION OF THE UNITED STATES AND CANADA SINCE OCTOBER 3, 2017. THE INTERNATIONAL AND INTERNATIONAL TRUSTEE ARE THE ACTING GOVERNING BODY AND REPORT THEIR ACTIONS TO THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE FORM 990 IS REVIEWED BY THE INTERNATIONAL TRUSTEE. UPON APPROVAL THE TRUSTEE AUTHORIZES THE ELECTRONIC SUBMISSION OF THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | UNDER THE TRUSTEESHIP, THE INTERNATIONAL AND TRUSTEE ARE PUTTING INTO PLACE ADEQUATE SAFEGUARDS TO ENSURE THAT THE LOCAL HAS THE RESOURCES TO MONITOR COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | UPON REQUEST GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 209696 |
| IRS990/TotalAssetsEOYAmt | 0 | 293541 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 209696 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 293541 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 140706 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 109847 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 116522 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 109847 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 116522 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 99849 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 177019 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 182257 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 217876 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 217876 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 209696 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 293541 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 99849 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 177019 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 105700 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 111900 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 22 AMFLEX DRIVE |
| IRS990/USAddress/CityNm | 0 | CRANSTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | RI |
| IRS990/USAddress/ZIPCd | 0 | 02921 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 0 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL S HUBLER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | INTERNATIONALTRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4019431185 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-09-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OPERATIVE PLASTERERS- AND CEMENT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | MASONS INT'L ASSOC LOCAL 40 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OPER |
| ReturnHeader/Filer/EIN | 0 | 050201230 |
| ReturnHeader/Filer/PhoneNum | 0 | 4019431185 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 22 AMFLEX DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CRANSTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | RI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02921 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | C6CB0DE78D45F2BA7A4E3189975DD64CC5EF4D1A |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | C6CB0DE78D45F2BA7A4E3189975DD64CC5EF4D1A |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 174.79.173.19 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-10-12 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 15:15:07 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 050392492 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CAMPANA SARZA & TATEWOSIAN LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 300 METRO CENTER BLVD STE 225 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WARWICK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | RI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 028861762 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4017737873 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-09-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WILLIAM TATEWOSIAN |
| ReturnHeader/ReturnTs | 0 | 2018-10-12T16:15:07-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-06-30 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $293,541
- Liabilities
- $116,522
- Net assets
- $177,019
- Revenue
- $217,876
- Expenses
- $140,706
- Net income
- $77,170