Civic Intelligence

Operative Plasterers' & Cement Masons' International Assoc Local No 404

990 • Fiscal year 2023 • EIN 34-0308363

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 28, 2024

Organization ProfileCEMENTMASONS404.COM
1417 East 25th StCleveland, OH 44114

(216) 771-3929

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.03x

Higher debt load relative to assets than 64% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.11x

Higher debt load relative to revenue than 77% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

50th percentile

6.1%

Higher net margin than 50% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

53rd percentile

$106,606

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Asset Growth

37th percentile

1.6%

Faster asset growth than 37% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

62nd percentile

9.1%

Faster revenue growth than 62% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$3,841,540

Up $59,792 (+1.6%) from 2022

Net Assets

Up

$3,722,388

Up $67,593 (+1.8%) from 2022

Liabilities

Down

$119,152

Down $7,801 (-6.1%) from 2022

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin50th percentile

Revenue

Up

$1,104,983

Up $92,241 (+9.1%) from 2022

Expenses

Up

$1,037,390

Up $94,075 (+10.0%) from 2022

Net Income

Down

$67,593

Down $1,834 (-2.6%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth37th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,286,059Liabilities 2010: $98,690Net Assets 2010: $2,187,3692010Assets 2011: $2,254,463Liabilities 2011: $91,037Net Assets 2011: $2,163,4262011Assets 2012: $2,287,277Liabilities 2012: $89,480Net Assets 2012: $2,197,7972012Assets 2013: $2,290,450Liabilities 2013: $78,087Net Assets 2013: $2,212,3632013Assets 2014: $2,351,064Liabilities 2014: $69,784Net Assets 2014: $2,281,2802014Assets 2015: $2,657,138Liabilities 2015: $71,945Net Assets 2015: $2,585,1932015Assets 2016: $2,892,421Liabilities 2016: $3,292Net Assets 2016: $2,889,1292016Assets 2017: $3,237,092Liabilities 2017: $155,744Net Assets 2017: $3,081,3482017Assets 2018: $3,431,230Liabilities 2018: $171,209Net Assets 2018: $3,260,0212018Assets 2019: $3,570,788Liabilities 2019: $160,458Net Assets 2019: $3,410,3302019Assets 2020: $3,616,642Liabilities 2020: $138,871Net Assets 2020: $3,477,7712020Assets 2021: $3,706,956Liabilities 2021: $133,283Net Assets 2021: $3,573,6732021Assets 2022: $3,781,748Liabilities 2022: $126,953Net Assets 2022: $3,654,7952022Assets 2023: $3,841,540Liabilities 2023: $119,152Net Assets 2023: $3,722,3882023Assets 2024: $4,023,989Liabilities 2024: $112,780Net Assets 2024: $3,911,2092024

Highlighted filing

2023

Assets$3,841,540
Liabilities$119,152
Net Assets$3,722,388
Open 2023 Filing

Operations Trend

Revenue Growth62nd percentile

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

$1.5M$1.0M$500K$0Expenses 2010: $789,1462010Expenses 2011: $769,1662011Expenses 2012: $785,4522012Revenue 2013: $795,841Expenses 2013: $781,275Net Income 2013: $14,5662013Revenue 2014: $824,071Expenses 2014: $755,154Net Income 2014: $68,9172014Revenue 2015: $983,725Expenses 2015: $679,812Net Income 2015: $303,9132015Revenue 2016: $1,073,392Expenses 2016: $769,456Net Income 2016: $303,9362016Revenue 2017: $1,084,586Expenses 2017: $892,367Net Income 2017: $192,2192017Revenue 2018: $1,082,147Expenses 2018: $903,474Net Income 2018: $178,6732018Revenue 2019: $1,065,717Expenses 2019: $915,409Net Income 2019: $150,3082019Revenue 2020: $977,083Expenses 2020: $909,642Net Income 2020: $67,4412020Revenue 2021: $1,038,866Expenses 2021: $942,964Net Income 2021: $95,9022021Revenue 2022: $1,012,742Expenses 2022: $943,315Net Income 2022: $69,4272022Revenue 2023: $1,104,983Expenses 2023: $1,037,390Net Income 2023: $67,5932023Revenue 2024: $1,212,235Expenses 2024: $1,023,413Net Income 2024: $188,8222024

Highlighted filing

2023

Revenue$1,104,983
Expenses$1,037,390
Net Income$67,593
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 28, 2024
Return Version
2023v5.1
Gross Receipts
$1,104,983
Mission and Program Overview

Mission

Cement masons local #404 is a labor union united into one body for the overall betterment of its members under it international association.

Labor organization united for the betterment of its members under its international assoc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,957,974$2,040,118▲ $82,144
Land, Buildings, and Equipment, Net$1,821,041$1,798,689▼ $22,352
Total Assets$3,781,748$3,841,540▲ $59,792
Other Assets Total$2,733$2,733→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$123,003$116,352▼ $6,651
Accounts Payable and Accrued Expenses$3,950$2,800▼ $1,150
Total Liabilities$126,953$119,152▼ $7,801
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,654,795$3,722,388▲ $67,593
Total Net Assets Fund Balance$3,654,795$3,722,388▲ $67,593
Total Liabilities and Net Assets / Fund Balance$3,781,748$3,841,540▲ $59,792

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,434,132$690,894$2,125,026
Land$243,609-$243,609
Other Land Buildings$118,237$33,666$151,903
Equipment$2,711$113,589$116,300
Leasehold Improvements$0--
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Chuck WanatBusiness ManagerFT$106,606$106,606
Paul MetcalfPresident/bus AgentFT$100,178$100,178

Board Members and Trustees

NameTitle
Kelly BarnettExec. Board
Michael RuffoExec. Board
Richard SmithExec. Board
Thomas WilburnExec. Board
Michael WalterExec. Board/organizer
Richard DavisRec. Secretary
Joshua GoffSgt at Arms
Theresa HarrisVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,025,507
Investment Income
$27,637
Other Revenue
$51,839
Change in Net Assets
$67,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$639,343
Other Expenses$389,047
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---$206,784
Other Employee Benefits---$172,913
Other Salaries and Wages---$161,075
Conferences and Meetings---$88,973
Depreciation Depletion---$84,102
Pension Plan Contributions---$69,409
Payments to Affiliates---$42,789
Payroll Taxes---$29,162
Office Expenses---$27,896
Occupancy---$19,322
Insurance---$17,254
Fees for Services Accounting---$14,000
Other Expenses---$11,564
All Other Expenses---$10,996
Benefits to Members---$9,000
Interest---$5,537
Fees for Services Legal---$2,973
Total Functional Expenses$0$0$0$1,037,390
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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, Section A, Line 7A

“Labor union general membership of approximately 464 members can vote on decisions of elected board”

Form 990, Part VI, Section A, Line 7B

“The labor union's governing body decisions are subject to approval from the general membership of approximately 539 members.”

Form 990, Part VI, Section B, Line 11B

“Certified public accountant prepares with assistance from local union officers and then review the form 990 on a line by line basis prior to filing annual report”

Form 990, Part VI, Section B, Line 12C

“Monthly meetings and consistent monitoring”

Form 990, Part VI, Section B, Line 15

“Member approved constitution governs all compensation”

Form 990, Part VI, Section C, Line 18

“Reports available upon request and online at www.guidestar.org”

Form 990, Part VI, Section C, Line 19

“Available upon request and within locals constitution and by laws”

Filing and Contact Details

Filer

Filer Name
OPERATIVE PLASTERERS' & CEMENT MASONS'
EIN
34-0308363
Phone
2167713929
Address
1417 EAST 25TH ST, CLEVELAND, OH 44114

Signing Officer

Name
Charles Wanat
Title
Business Manager
Phone
2167713929
Signed
2024-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Wanat
Formed
1917
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
0

Preparer

Firm
Kilbane & Wise Cpas
Address
21851 CENTER RIDGE RD 207, ROCKY RIVER, OH 44116
Preparer
James a Wise CPA
Phone
4403562020
Raw XML Appendix362 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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IRS990/ReconcilationRevenueExpnssAmt067593
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt024500
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/PoliticalExpendituresAmt0500
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0LABOR UNION POLITICAL ACTION FUND
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleD/BuildingsGrp/BookValueAmt01434132
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0690894
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02125026
IRS990ScheduleD/EquipmentGrp/BookValueAmt02711
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0113589
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0116300
IRS990ScheduleD/LandGrp/BookValueAmt0243609
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0243609
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0118237
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033666
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0151903
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01798689
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LABOR UNION GENERAL MEMBERSHIP OF APPROXIMATELY 464 MEMBERS CAN VOTE ON DECISIONS OF ELECTED BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LABOR UNION'S GOVERNING BODY DECISIONS ARE SUBJECT TO APPROVAL FROM THE GENERAL MEMBERSHIP OF APPROXIMATELY 539 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTIFIED PUBLIC ACCOUNTANT PREPARES WITH ASSISTANCE FROM LOCAL UNION OFFICERS AND THEN REVIEW THE FORM 990 ON A LINE BY LINE BASIS PRIOR TO FILING ANNUAL REPORT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MONTHLY MEETINGS AND CONSISTENT MONITORING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBER APPROVED CONSTITUTION GOVERNS ALL COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REPORTS AVAILABLE UPON REQUEST AND ONLINE AT WWW.GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AVAILABLE UPON REQUEST AND WITHIN LOCALS CONSTITUTION AND BY LAWS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03781748
IRS990/TotalAssetsEOYAmt03841540
IRS990/TotalAssetsGrp/BOYAmt03781748
IRS990/TotalAssetsGrp/EOYAmt03841540
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt01037390
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0126953
IRS990/TotalLiabilitiesEOYAmt0119152
IRS990/TotalLiabilitiesGrp/BOYAmt0126953
IRS990/TotalLiabilitiesGrp/EOYAmt0119152
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03654795
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03722388
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01025507
IRS990/TotalReportableCompFromOrgAmt0206784
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01104983
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01104983
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03781748
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03841540
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01417 EAST 25TH ST
IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044114
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0CEMENTMASONS404.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES WANAT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum02167713929
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS' & CEMENT MASONS'
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INTERNATIONAL ASSOC LOCAL NO 404
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0340308363
ReturnHeader/Filer/PhoneNum02167713929
ReturnHeader/Filer/USAddress/AddressLine1Txt01417 EAST 25TH ST
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044114
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341297961
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KILBANE & WISE CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021851 CENTER RIDGE RD 207
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCKY RIVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044116
ReturnHeader/PreparerPersonGrp/PhoneNum04403562020
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES A WISE CPA
ReturnHeader/ReturnTs02024-10-28T18:46:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,841,540
Liabilities
$119,152
Net assets
$3,722,388
Revenue
$1,104,983
Expenses
$1,037,390
Net income
$67,593
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.02$0.11$3.91$1.21$1.02$0.19
2023Detailed filing. Detailed filing data is available for this year.$3.84$0.12$3.72$1.10$1.04$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.78$0.13$3.65$1.01$0.94$0.07
2021Detailed filing. Detailed filing data is available for this year.$3.71$0.13$3.57$1.04$0.94$0.10
2020Detailed filing. Detailed filing data is available for this year.$3.62$0.14$3.48$0.98$0.91$0.07
2019Detailed filing. Detailed filing data is available for this year.$3.57$0.16$3.41$1.07$0.92$0.15
2018Detailed filing. Detailed filing data is available for this year.$3.43$0.17$3.26$1.08$0.90$0.18
2017Detailed filing. Detailed filing data is available for this year.$3.24$0.16$3.08$1.08$0.89$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.89$0.00$2.89$1.07$0.77$0.30
2015Detailed filing. Detailed filing data is available for this year.$2.66$0.07$2.59$0.98$0.68$0.30
2014Detailed filing. Detailed filing data is available for this year.$2.35$0.07$2.28$0.82$0.76$0.07
2013Detailed filing. Detailed filing data is available for this year.$2.29$0.08$2.21$0.80$0.78$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.09$2.20$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.09$2.16$0.77
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.10$2.19$0.79