Civic Intelligence

Operative Plasters & Cement Masons International Association Local 262 Welf

990 • Fiscal year 2017 • EIN 11-2478917

Oct 01, 2017 to Dec 31, 2017 • Filed on May 14, 2018

Organization ProfileN/A

View Organization Page

100 Merrick RoadRockville Centre, NY 11570

(516) 775-2280

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$0

Down $9,133,219 (-100%) from 2016

Net Assets

Down

$0

Down $9,116,088 (-100%) from 2016

Liabilities

Down

$0

Down $17,131 (-100%) from 2016

Revenue And Expenses

Revenue

Down

$1,788,340

Down $2,741,514 (-61%) from 2016

Expenses

Down

$1,718,514

Down $2,649,141 (-61%) from 2016

Net Income

Down

$69,826

Down $92,373 (-57%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2010: $7,226,422Liabilities 2010: $59,354Net Assets 2010: $7,167,0682010Assets 2011: $7,054,015Liabilities 2011: $64,764Net Assets 2011: $6,989,2512011Assets 2012: $8,342,146Liabilities 2012: $63,533Net Assets 2012: $8,278,6132012Assets 2013: $8,591,397Liabilities 2013: $76,209Net Assets 2013: $8,515,1882013Assets 2014: $9,022,769Liabilities 2014: $112,329Net Assets 2014: $8,910,4402014Assets 2015: $8,702,109Liabilities 2015: $44,510Net Assets 2015: $8,657,5992015Assets 2016: $9,133,219Liabilities 2016: $17,131Net Assets 2016: $9,116,0882016Assets 2017: $9,631,569Liabilities 2017: $10,330Net Assets 2017: $9,621,2392017Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0
Open 2017 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2010: $3,529,9292010Expenses 2011: $2,860,3182011Expenses 2012: $3,281,4582012Revenue 2013: $4,253,342Expenses 2013: $4,077,779Net Income 2013: $175,5632013Revenue 2014: $4,769,093Expenses 2014: $4,225,800Net Income 2014: $543,2932014Revenue 2015: $4,011,975Expenses 2015: $3,893,117Net Income 2015: $118,8582015Revenue 2016: $4,529,854Expenses 2016: $4,367,655Net Income 2016: $162,1992016Revenue 2017: $5,368,518Expenses 2017: $4,575,405Net Income 2017: $793,1132017Revenue 2017: $1,788,340Expenses 2017: $1,718,514Net Income 2017: $69,8262017

Highlighted filing

2017

Revenue$1,788,340
Expenses$1,718,514
Net Income$69,826
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Dec 31, 2017
Signed
May 14, 2018
Return Version
2017v2.2
Gross Receipts
$1,788,340
Mission and Program Overview

Mission

The purpose of the Plan is to provide benefits to participants and their dependents pursuant to the Welfare Plan.

The purpose of the Plan is to provide medical & vacation benefits to eligible participants and their dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$9,621,239--
Investments in Publicly Traded Securities$4,305,947$0▼ $4,305,947
Savings and Temporary Cash Investments$4,251,830$0▼ $4,251,830
Accounts Receivable$585,300$0▼ $585,300
Investments Other Securities$400,000$0▼ $400,000
Cash and Non-Interest-Bearing Accounts$79,053$0▼ $79,053
Land, Buildings, and Equipment, Net$6,779$0▼ $6,779
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$9,631,569$0▼ $9,631,569
Other Assets Total$2,660$0▼ $2,660
Liabilities
Accounts Payable and Accrued Expenses$10,255--
Other Liabilities$75--
Total Liabilities$10,330$0▼ $10,330
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,621,239$0▼ $9,621,239
Total Liabilities and Net Assets / Fund Balance$9,631,569$0▼ $9,631,569
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joann KarakatsanisFormer AdminFT$93,173$50,510$143,683
Kern AlexisUnion Trustee--$83,851$83,851
Dale AlleyneUnion Trustee--$83,579$83,579

Board Members and Trustees

NameTitle
Matt StevensEmplyr Trustee
Michael PattiEmplyr Trustee
Anthony KerstensFormer Trustee
Michael HublerFormer Trustee
Vincent ColettiFormer Trustee
Salvatore DilorenzoAlt Emply Trust
Ken DelanyAlt Union Trust
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,659,632
Investment Income
$44,331
Other Revenue
$84,377
Change in Net Assets
$69,826

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,703,000
Revenue Not Reported on Financial Statements
$85,340
Revenue Not Reported on Form 990
$200,837
Other Revenue Adjustments
$82,782
Total Revenue per Audited Statements
$1,903,837
Total Revenue per Form 990
$1,788,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$119,832
Salaries, Compensation, and Employee Benefits$74,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$1,524,584
Other Expenses---$48,191
Pension Plan Contributions---$38,567
Other Salaries and Wages---$32,926
Fees for Services Legal---$31,175
Fees for Services Accounting---$15,896
Fees for Services Other---$6,250
Insurance---$4,688
Information Technology---$4,222
Occupancy---$3,899
Payroll Taxes---$2,605
Fees for Service Investment Mgmnt Fees---$2,558
Office Expenses---$1,521
Depreciation Depletion---$753
Travel---$679
Total Functional Expenses$0$0$0$1,718,514

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,718,514
Expenses per Audited Statements$1,633,174
Total Expenses per Audited Statements$1,633,174
Expenses Not Reported on Financial Statements$85,340
Other Expense Adjustments$82,782
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“The plan was under trusteeship which was terminated april 25, 2017. Nomination meetings are held with the purpose of nominating elective officers and then elections are held where members vote to elect governing body. The election process is in accordance with the op&cmia constitution and us department of labor rules and regulations concerning local union officer elections.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“The fund had a termination of trusteeship on april 25, 2017 and is under the control of the board of trustees. The board of trustees continue to develop and implement adequate procedures to ensure that the fund will be able to represent the members and perform the duties of a bargaining representative.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Form 990 was sent to the board for review. Upon approval, a waiver is signed authorizing the electronic submission of the form.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The board of trustees are putting into place adequate, financial safeguards to ensure that the fund has adequate resources to fund the benefits of members and employees.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Increases in compensation are approved by the board of trustees and compared to industry standards.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Upon request governing documents, policies and financial statements are made available to the public.”

Filing and Contact Details

Filer

Filer Name
Operative Plasters & Cement Masons
EIN
11-2478917
Phone
5167752280
Address
100 MERRICK ROAD, ROCKVILLE CENTRE, NY 11570

Signing Officer

Name
Dale Alleyne
Title
Union Trustee
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
4
Employees
2

Preparer

Firm
Wagner & Zwerman LLP
Address
201 Old Country Road Ste 202, Melville, NY 11747-2731
Preparer
Andrew M Zwerman CPA
Phone
6317771000
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Transfer to the ndc of the opcmia welfare fund = -$9891902”

Financial Statement Notes

Part X : FIN48 Footnote

“The Plan administrator has analyzed the tax positions taken by the Plan and has concluded that as of the period ending December 31, 2017, and the year ended September 30, 2017, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions,however, there are currently no audits for any tax periods in progress. The Plan administrator believes that the Plans returns for the years prior to the year ended September 30, 2014 are no longer open to examination, based on the statutory period for years subject to audit.”

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Reimbursed shared expenses $82782”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Reimbursed shared expenses $82782”

Raw XML AppendixShowing 400 of 515 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt010255
IRS990/AccountsReceivableGrp/BOYAmt0585300
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The purpose of the Plan is to provide medical & vacation benefits to eligible participants and their dependents.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt01524584
IRS990/BooksInCareOfDetail/PersonNm0DALE ALLEYNE
IRS990/BooksInCareOfDetail/PhoneNum05167752280
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 MERRICK ROAD SUITE 500 WEST
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCKVILLE CENTRE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd011570
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt079053
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt01524584
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt044331
IRS990/CYOtherExpensesAmt0119832
IRS990/CYOtherRevenueAmt084377
IRS990/CYProgramServiceRevenueAmt01659632
IRS990/CYRevenuesLessExpensesAmt069826
IRS990/CYSalariesCompEmpBnftPaidAmt074098
IRS990/CYTotalExpensesAmt01718514
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01788340
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0753
IRS990/Desc0The purpose of the Plan is to provide medical & vacation benefits to eligible participants and their dependents.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt015896
IRS990/FeesForServicesLegalGrp/TotalAmt031175
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt06250
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt02558
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt139.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt436387
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt636430
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt767261
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt950510
IRS990/Form990PartVIISectionAGrp/PersonNm0MATT STEVENS
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL HUBLER
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL PATTI
IRS990/Form990PartVIISectionAGrp/PersonNm3VINCENT COLETTI
IRS990/Form990PartVIISectionAGrp/PersonNm4DALE ALLEYNE
IRS990/Form990PartVIISectionAGrp/PersonNm5SALVATORE DILORENZO
IRS990/Form990PartVIISectionAGrp/PersonNm6KERN ALEXIS
IRS990/Form990PartVIISectionAGrp/PersonNm7ANTHONY KERSTENS
IRS990/Form990PartVIISectionAGrp/PersonNm8KEN DELANY
IRS990/Form990PartVIISectionAGrp/PersonNm9JOANN KARAKATSANIS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt993173
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt447192
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt647421
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt7112209
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0EMPLYR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1FORMER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2EMPLYR TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3FORMER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5ALT EMPLY TRUST
IRS990/Form990PartVIISectionAGrp/TitleTxt6UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7FORMER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8ALT UNION TRUST
IRS990/Form990PartVIISectionAGrp/TitleTxt9FORMER ADMIN
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01788340
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt04222
IRS990/InsuranceGrp/TotalAmt04688
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt044331
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt044331
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0400000
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04305947
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06779
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0NY
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The purpose of the Plan is to provide medical & vacation benefits to eligible participants and their dependents.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt09621239
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0200837
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt03899
IRS990/OfficeExpensesGrp/TotalAmt01521
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt02660
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-9891902
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0ALLOCATED ADMIN EXPENSES
IRS990/OtherExpensesGrp/TotalAmt048191
IRS990/OtherLiabilitiesGrp/BOYAmt075
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc1REIMBURSED SHARED EXPENSE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01595
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt182782
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01595
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt182782
IRS990/OtherRevenueTotalAmt084377
IRS990/OtherSalariesAndWagesGrp/TotalAmt032926
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0true
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt02605
IRS990/PensionPlanContributionsGrp/TotalAmt038567
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0COBRA CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2VACATION CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt024440
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11115249
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2519943
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt024440
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11115249
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2519943
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt04137748
IRS990/PYInvestmentIncomeAmt0895750
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0286959
IRS990/PYOtherRevenueAmt0164515
IRS990/PYProgramServiceRevenueAmt04308253
IRS990/PYRevenuesLessExpensesAmt0793113
IRS990/PYSalariesCompEmpBnftPaidAmt0150698
IRS990/PYTotalExpensesAmt04575405
IRS990/PYTotalRevenueAmt05368518
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt069826
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt09621239
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04251830
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt085340
IRS990ScheduleD/ExpensesSubtotalAmt01633174
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt02558
IRS990ScheduleD/InvestmentExpensesNotIncldAmt02558
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0200837
IRS990ScheduleD/OtherExpensesNotIncludedAmt082782
IRS990ScheduleD/OtherRevenuesNotIncludedAmt082782
IRS990ScheduleD/RevenueNotReportedAmt0200837
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt085340
IRS990ScheduleD/RevenueSubtotalAmt01703000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Plan administrator has analyzed the tax positions taken by the Plan and has concluded that as of the period ending December 31, 2017, and the year ended September 30, 2017, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions,however, there are currently no audits for any tax periods in progress. The Plan administrator believes that the Plans returns for the years prior to the year ended September 30, 2014 are no longer open to examination, based on the statutory period for years subject to audit.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REIMBURSED SHARED EXPENSES $82782
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2REIMBURSED SHARED EXPENSES $82782
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt01718514
IRS990ScheduleD/TotalRevenuePerForm990Amt01788340
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01903837
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01633174
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0112209
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt042803
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt024458
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANTHONY KERSTENS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0179470
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleN/DirectorOfSuccessor2Ind0true
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH, INVESTMENTS, RECEIVABLES, & OTR ASSETS, LESS PAYABLES
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0NDC OF THE OPCMIA WELFARE FUND
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02017-12-31
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0131567895
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt09891902
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(c)(9)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0100 MERRICK ROAD SUITE 500 WEST
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0ROCKVILLE CENTRE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0NY
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd011570
IRS990ScheduleN/EmployeeOfSuccessor2Ind0true
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0ON DECEMBER 14, 2017, THE BOARD OF TRUSTEES APPROVED TO MERGE THE PLAN WITH THE NORTHEAST DISTRICT COUNCIL OF THE OPCMIA WELFARE FUND. THE PLAN CEASED OPERATIONS, COLLECTED ALL RECEIVABLES, SATISFIED ALL LIABILITIES AND ALL FUNDS WERE DISTRIBUTED FROM THE PLAN AS OF THE TERMINATION DATE OF DECEMBER 31, 2017. THEREFORE, THE THREE MONTHS ENDED DECEMBER 31, 2017 IS THE FINAL YEAR FOR AUDIT AND TAX FILING.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Sch N, Part III, Additional Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN WAS UNDER TRUSTEESHIP WHICH WAS TERMINATED APRIL 25, 2017. NOMINATION MEETINGS ARE HELD WITH THE PURPOSE OF NOMINATING ELECTIVE OFFICERS AND THEN ELECTIONS ARE HELD WHERE MEMBERS VOTE TO ELECT GOVERNING BODY. THE ELECTION PROCESS IS IN ACCORDANCE WITH THE OP&CMIA CONSTITUTION AND US DEPARTMENT OF LABOR RULES AND REGULATIONS CONCERNING LOCAL UNION OFFICER ELECTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FUND HAD A TERMINATION OF TRUSTEESHIP ON APRIL 25, 2017 AND IS UNDER THE CONTROL OF THE BOARD OF TRUSTEES. THE BOARD OF TRUSTEES CONTINUE TO DEVELOP AND IMPLEMENT ADEQUATE PROCEDURES TO ENSURE THAT THE FUND WILL BE ABLE TO REPRESENT THE MEMBERS AND PERFORM THE DUTIES OF A BARGAINING REPRESENTATIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 WAS SENT TO THE BOARD FOR REVIEW. UPON APPROVAL, A WAIVER IS SIGNED AUTHORIZING THE ELECTRONIC SUBMISSION OF THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES ARE PUTTING INTO PLACE ADEQUATE, FINANCIAL SAFEGUARDS TO ENSURE THAT THE FUND HAS ADEQUATE RESOURCES TO FUND THE BENEFITS OF MEMBERS AND EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INCREASES IN COMPENSATION ARE APPROVED BY THE BOARD OF TRUSTEES AND COMPARED TO INDUSTRY STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRANSFER TO THE NDC OF THE OPCMIA WELFARE FUND = -$9891902
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0SEE ATTACHED SCHEDULE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CONTRIBUTING EMPLOYERS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0100 MERRICK ROAD SUITE 500 WEST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0ROCKVILLE CENTRE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd011570
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OP & CMIA LOCAL 262 PENSION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1OP PL & CMIA LOCAL 262 ANNUITY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2OP PL & CMIA LOCAL 262 APPRENTICE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3OP PL & CMIA LOCAL 262 UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4OP PL & CMIA LABOR MGMT COOPERATIVE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0136369468
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1112590618
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2133254613
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3112483766
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4273847671
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0401 (b)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401 (b)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501 (c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501 (c)(5)

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$1,788,340
Expenses
$1,718,514
Net income
$69,826
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$9.63$0.01$9.62$5.37$4.58$0.79
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.79$1.72$0.07
2016Detailed filing. Detailed filing data is available for this year.$9.13$0.02$9.12$4.53$4.37$0.16
2015Detailed filing. Detailed filing data is available for this year.$8.70$0.04$8.66$4.01$3.89$0.12
2014Detailed filing. Detailed filing data is available for this year.$9.02$0.11$8.91$4.77$4.23$0.54
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.59$0.08$8.52$4.25$4.08$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.34$0.06$8.28$3.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.05$0.06$6.99$2.86
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.23$0.06$7.17$3.53