Civic Intelligence

Operative Plasterers & Cement Masons Local Union No 31

EIN 25-0581247 • 501(c)5 • Munhall, PA

Profile

Labor Union- To provide for the

1900 Andrew StreetMunhall, PA 15120-2554

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2015

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2015

Net Margin

52nd percentile

4.9%

Higher net margin than 52% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$62,592

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 21.7% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

5th percentile

-100%

Faster asset growth than 5% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

21st percentile

-14%

Faster revenue growth than 21% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $134,482 (-100%) from 2014

Liabilities

Down

$0

Down $112,760 (-100%) from 2014

Net Assets

Down

$0

Down $21,722 (-100%) from 2014

Operations
Liabilities / Revenue60th percentileNet Margin52nd percentile

Revenue

Down

$288,709

Down $45,090 (-14%) from 2014

Expenses

Down

$274,621

Down $92,748 (-25%) from 2014

Net Income

Up

$14,088

Up $47,658 (+142%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0-$50K-$100KAssets 2010: $26,099Liabilities 2010: $84,165Net Assets 2010: -$58,0662010Assets 2011: $31,014Liabilities 2011: $31,574Net Assets 2011: -$5602011Assets 2012: $77,743Liabilities 2012: $22,125Net Assets 2012: $55,6182012Assets 2013: $108,963Liabilities 2013: $53,671Net Assets 2013: $55,2922013Assets 2014: $134,482Liabilities 2014: $112,760Net Assets 2014: $21,7222014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2015

Assets$0
Liabilities$0
Net Assets$0
Open 2015 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $189,753Expenses 2010: $267,036Net Income 2010: -$77,2832010Revenue 2011: $188,170Expenses 2011: $172,034Net Income 2011: $16,1362011Expenses 2012: $291,4592012Revenue 2013: $402,910Expenses 2013: $403,236Net Income 2013: -$3262013Revenue 2014: $333,799Expenses 2014: $367,369Net Income 2014: -$33,5702014Revenue 2015: $288,709Expenses 2015: $274,621Net Income 2015: $14,0882015

Highlighted filing

2015

Revenue$288,709
Expenses$274,621
Net Income$14,088
Open 2015 Filing

Filings

Most recent year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$288,709
Expenses
$274,621
Net income
$14,088
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.89$2.75$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.34$1.13$0.22$3.34$3.67$0.34
2013Detailed filing. Detailed filing data is available for this year.$1.09$0.54$0.55$4.03$4.03$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.22$0.56$2.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.32$0.01$1.88$1.72$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.84$0.58$1.90$2.67$0.77
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Oct 31, 2015
Signed
Mar 7, 2016
Return Version
2015v2.1
Gross Receipts
$288,709
Mission and Program Overview

Mission

Labor Union- To provide for the

Labor Union- To provide for the improvement of conditions, productivity, and efficiency in the Plastering Trade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$95,137--
Land, Buildings, and Equipment, Net$39,345--
Total Assets$134,482$0▼ $134,482
Liabilities
Accounts Payable and Accrued Expenses$79,646--
Mortgage Notes Payable Secured by Investment Property$33,114--
Total Liabilities$112,760$0▼ $112,760
Net Assets / Fund Balance
Unrestricted Net Assets$21,722--
Total Net Assets Fund Balance$21,722$0▼ $21,722
Total Liabilities and Net Assets / Fund Balance$134,482$0▼ $134,482
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John SwenglishFIN SEC'Y/BUSINESS MGRFT$44,268$18,324$62,592
William NailsBus. Agent/e-boardFT$44,268$18,324$62,592
Eugene BenedictBus. Agent/exec. Board-$25,033$12,526$37,559

Board Members and Trustees

NameTitle
Shawn PottsPresident
George WhittVice President
David ChristopherE-Board
Mark KapustaExec. Board
Chris SenkowSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$282,977
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$5,732
Change in Net Assets
$14,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$176,762
Other Expenses$97,859
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$162,741
Payroll Taxes---$14,021
Depreciation Depletion---$11,985
Travel---$11,711
Office Expenses---$9,300
Occupancy---$6,982
Conferences and Meetings---$5,964
Fees for Services Other---$4,940
Insurance---$3,344
Fees for Services Legal---$1,130
Other Expenses---$974
All Other Expenses---$754
Advertising---$616
Fees for Services Accounting---$470
Total Functional Expenses$0$0$0$274,621
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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Operative Plasterers & Cement Masons Local Union No 31
EIN
25-0581247
Phone
4124642851
Address
1900 Andrew Street, Munhall, PA 15120-2554

Signing Officer

Name
Cameron Rupert
Title
Business Mgr
Phone
4124642851
Signed
2016-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cameron Rupert
Formed
1887
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
5
Employees
3
Volunteers
0

Preparer

Firm
Diclaudio & Kramer LLC
Address
50 Abele Road Suite 1001, Bridgeville, PA 15017
Preparer
Steven D Kramer
Phone
4122207722
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“The organization has members.”

Pt VI, Line 7A

“Union members nominate and then vote to elect the governing body.”

Pt VI, Line 7B

“Certain decisions of the governing body are subject to member approval.”

Pt VI, Line 11B

“Form 990 is reviewed and approved by signing officer, made avail. To all other officers.”

Pt VI, Line 15A

“Compensation is based on the collectively bargained union wage.”

Pt VI, Line 15B

“Compensation is based on the collectively bargained union wage.”

Pt XI

“Line 9 represents tranfer of merged assets to cement masons local union 526 per schedule n.”

Form 990EZ, Part I, Line 8

“Miscellaneous reimbursements”

Form 990EZ, Part I, Line 16

“Insurance per capita administration charge bank charges miscellaneous vehicle expense parade/t-shirts/idlewild expenses conference/convention/meeting payroll taxes interest expense advertising unity day event job target expense”

Form 990EZ, Part II, Line 24

“Furniture, fixtures, equipment (net of deprec)”

Form 990EZ, Part II, Line 26

“Due to combined funds payroll taxes withheld and accrued vehicle loan current vehicle loan long term”

Form 990, Part IX, Line 24F

“Bank fees 254. Donations 500.”

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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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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt22606 CALIFORNIA AVENUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt32606 CALIFORNIA AVENUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt42606 CALIFORNIA AVENUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0PITTSBURGH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1PITTSBURGH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2PITTSBURGH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm3PITTSBURGH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm4PITTSBURGH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0PA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1PA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2PA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd3PA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd4PA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd015212
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd115212
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd215212
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd315212
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd415212
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0JOHN SWENGLISH, WILLIAM NAILS, AND EUGENE BENEDICT, ALL OFFICERS OF THIS ORGANIZATION, ARE NOW EMPLOYEES OF THE TRANSFEREE ORGANIZATION - CEMENT MASONS LOCAL UNION 526.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2e
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNION MEMBERS NOMINATE AND THEN VOTE TO ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO MEMBER APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED AND APPROVED BY SIGNING OFFICER, MADE AVAIL. TO ALL OTHER OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS BASED ON THE COLLECTIVELY BARGAINED UNION WAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS BASED ON THE COLLECTIVELY BARGAINED UNION WAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LINE 9 REPRESENTS TRANFER OF MERGED ASSETS TO CEMENT MASONS LOCAL UNION 526 PER SCHEDULE N.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISCELLANEOUS REIMBURSEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8INSURANCE PER CAPITA ADMINISTRATION CHARGE BANK CHARGES MISCELLANEOUS VEHICLE EXPENSE PARADE/T-SHIRTS/IDLEWILD EXPENSES CONFERENCE/CONVENTION/MEETING PAYROLL TAXES INTEREST EXPENSE ADVERTISING UNITY DAY EVENT JOB TARGET EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9FURNITURE, FIXTURES, EQUIPMENT (NET OF DEPREC)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DUE TO COMBINED FUNDS PAYROLL TAXES WITHHELD AND ACCRUED VEHICLE LOAN CURRENT VEHICLE LOAN LONG TERM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11BANK FEES 254. DONATIONS 500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24f
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0134482
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0134482
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0282977
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0274621
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0112760
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0112760
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt021722
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt049174
IRS990/TotalReportableCompFromOrgAmt0113569
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05732
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0288709
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0134482
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt011711
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt021722
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01900 Andrew St
IRS990/USAddress/CityNm0Munhall
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd0151202554
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAMERON RUPERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MGR
ReturnHeader/BusinessOfficerGrp/PhoneNum04124642851
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Operative Plasterers & Cement Masons Local Union No 31
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0250581247
ReturnHeader/Filer/PhoneNum04124642851
ReturnHeader/Filer/USAddress/AddressLine1Txt01900 Andrew Street
ReturnHeader/Filer/USAddress/CityNm0Munhall
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0151202554
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DICLAUDIO & KRAMER LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt050 Abele Road Suite 1001
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bridgeville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015017
ReturnHeader/PreparerPersonGrp/PhoneNum04122207722
ReturnHeader/PreparerPersonGrp/PreparationDt02016-03-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D KRAMER
ReturnHeader/ReturnTs02016-03-07T13:19:02-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-10-31
ReturnHeader/TaxYr02015

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