Other Revenue.1
“Reimbursed training exp $870”
Operative Plasters & Cement Masons International Association Local 262 Appr
990EZ • Fiscal year 2017 • EIN 13-3254613
Siviq Scores
Scores are not available for this record yet.
Balance Sheet
Assets
Down$0
Down $499,554 (-100%) from 2016
Net Assets
Down$0
Down $499,185 (-100%) from 2016
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Down$121,285
Down $191,039 (-61%) from 2016
Expenses
Down$85,108
Down $194,715 (-70%) from 2016
Net Income
Up$36,177
Up $3,676 (+11%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2017 to Dec 31, 2017
- Signed
- May 14, 2018
- Return Version
- 2017v2.2
- Gross Receipts
- $121,285
Mission and Program Overview
Mission
Apprentice training program
The purpose of the plan is to provide apprenticeship educational and training benefits to eligible participants.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE PURPOSE OF THE PLAN IS TO PROVIDE APPRENTICESHIP EDUCATIONAL AND TRAINING BENEFITS TO ELIGIBLE PARTICIPANTS. | $53,799 | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ANTHONY KERSTENS | Former Trustee | FT | $112,209 | $67,261 | $179,470 |
| MATT STEVENS | Emplyr Trustee | - | $0 | - | - |
| MICHAEL HUBLER | Former Trustee | - | $0 | - | - |
| MICHAEL PATTI | Emplyr Trustee | - | $0 | - | - |
| VINCENT COLETTI | Former Trustee | - | $0 | - | - |
| SALVATORE DILORENZO | Alt Emplyr Trus | - | $0 | - | - |
| DALE ALLEYNE | Union Trustee | - | $0 | - | - |
| KERN ALEXIS | Union Trustee | - | $0 | - | - |
| KEN DELANY | Alt Union Trust | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Operative Plasters & Cement Masons
- EIN
- 13-3254613
- 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
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 Expenses.1002
“Office Expenses $1296”
Other Expenses.1005
“Travel $1890”
Other Expenses.1009
“Depreciation $1283”
Other Expenses.1012
“Insurance $6761”
Other Expenses.1
“TRAINING EXPENSES $5024”
Other Expenses.2
“Allocated admin expenses $1692”
Other Expenses.3
“CARTING $1362”
Other Expenses.4
“UTILITIES $20”
Other Assets.1001
“Automobiles - Beginning $7924 Automobiles - Ending $0”
Other Assets.1003
“Machinery and Equipment - Beginning $855 Machinery and Equipment - Ending $0”
Other Assets.1005
“Accounts Receivable - Beginning $26945 Accounts Receivable - Ending $0”
Other Assets.1
“SECURITY DEPOSITS - Beginning $1571 SECURITY DEPOSITS - Ending $0”
Other Assets.3
“PREPAID EXPENSES - Beginning $2824 PREPAID EXPENSES - Ending $0”
Other Assets.4
“DUE FROM AFFILIATES - NET - Beginning $107 DUE FROM AFFILIATES - NET - Ending $0”
Raw XML Appendix206 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.
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DALE ALLEYNE |
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| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | VINCENT COLETTI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ANTHONY KERSTENS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | SALVATORE DILORENZO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DALE ALLEYNE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | KERN ALEXIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | KEN DELANY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EMPLYR TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Former Trustee |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | FORMER TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | FORMER TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | ALT EMPLYR TRUS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | UNION TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | UNION TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | ALT UNION TRUST |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | true |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 40226 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -592777 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19328 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 870 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PURPOSE OF THE PLAN IS TO PROVIDE APPRENTICESHIP EDUCATIONAL AND TRAINING BENEFITS TO ELIGIBLE PARTICIPANTS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 119493 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE PURPOSE OF THE PLAN IS TO PROVIDE APPRENTICESHIP EDUCATIONAL AND TRAINING BENEFITS TO ELIGIBLE PARTICIPANTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 53799 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 48775 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 85108 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 53799 |
| IRS990EZ/TotalRevenueAmt | 0 | 121285 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Published in Local and City Newspapers and on website. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | (b) No scholarships or financial assistance(d) No contributions are solicited |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | true |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH, INVESTMENTS, RECEIVABLES, & OTR ASSETS, LESS PAYABLES |
| IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | NDC OF THE OPCMIA APPR TRAIN FD |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2017-12-31 |
| IRS990ScheduleN/DispositionOfAssetsDetail/EIN | 0 | 510170643 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 593068 |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 0 | 501(c)(5) |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | BOOK VALUE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 100 MERRICK ROAD SUITE 500 WEST |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | ROCKVILLE CENTRE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 11570 |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | true |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | false |
| IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt | 0 | ON DECEMBER 14, 2017, THE BOARD OF TRUSTEES APPROVED TO MERGE THE PLAN WITH THE NORTHEAST DISTRICT COUNCIL OF THE OPCMIA APPRENTICESHIP TRAINING 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/FormAndLineReferenceDesc | 0 | Sch N, Part III, Additional Information |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | REIMBURSED TRAINING EXP $870 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $1296 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Travel $1890 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Depreciation $1283 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Insurance $6761 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TRAINING EXPENSES $5024 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ALLOCATED ADMIN EXPENSES $1692 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CARTING $1362 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | UTILITIES $20 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Automobiles - Beginning $7924 Automobiles - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Machinery and Equipment - Beginning $855 Machinery and Equipment - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Accounts Receivable - Beginning $26945 Accounts Receivable - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | SECURITY DEPOSITS - Beginning $1571 SECURITY DEPOSITS - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | PREPAID EXPENSES - Beginning $2824 PREPAID EXPENSES - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | DUE FROM AFFILIATES - NET - Beginning $107 DUE FROM AFFILIATES - NET - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Assets.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Assets.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Assets.4 |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DALE ALLEYNE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | UNION TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-05-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OPERATIVE PLASTERS & CEMENT MASONS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INTL ASSOC LOCAL 262 APPR FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OPER |
| ReturnHeader/Filer/EIN | 0 | 133254613 |
| ReturnHeader/Filer/PhoneNum | 0 | 5167752280 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 100 MERRICK ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCKVILLE CENTRE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 11570 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 112836481 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Wagner & Zwerman LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 201 Old Country Road Ste 202 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Melville |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 117472731 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6317771000 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANDREW M ZWERMAN CPA |
| ReturnHeader/ReturnTs | 0 | 2018-05-14T13:26:40-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- -
- Net assets
- $0
- Revenue
- $121,285
- Expenses
- $85,108
- Net income
- $36,177