Civic Intelligence

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

990 • Fiscal year 2024 • EIN 34-0308363

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 11, 2025

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.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.09x

Higher debt load relative to revenue than 76% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$110,493

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

47th percentile

4.7%

Faster asset growth than 47% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

9.7%

Faster revenue growth than 61% of similar nonprofits.

2024 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$4,023,989

Up $182,449 (+4.7%) from 2023

Net Assets

Up

$3,911,209

Up $188,821 (+5.1%) from 2023

Liabilities

Down

$112,780

Down $6,372 (-5.3%) from 2023

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin69th percentile

Revenue

Up

$1,212,235

Up $107,252 (+9.7%) from 2023

Expenses

Down

$1,023,413

Down $13,977 (-1.3%) from 2023

Net Income

Up

$188,822

Up $121,229 (+179%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth47th 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

2024

Assets$4,023,989
Liabilities$112,780
Net Assets$3,911,209
Open 2024 Filing

Operations Trend

Revenue Growth61st 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

2024

Revenue$1,212,235
Expenses$1,023,413
Net Income$188,822
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$1,212,235
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$2,040,118$2,248,000▲ $207,882
Land, Buildings, and Equipment, Net$1,798,689$1,773,256▼ $25,433
Total Assets$3,841,540$4,023,989▲ $182,449
Other Assets Total$2,733$2,733→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$116,352$109,422▼ $6,930
Accounts Payable and Accrued Expenses$2,800$3,358▲ $558
Total Liabilities$119,152$112,780▼ $6,372
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,722,388$3,911,209▲ $188,821
Total Net Assets Fund Balance$3,722,388$3,911,209▲ $188,821
Total Liabilities and Net Assets / Fund Balance$3,841,540$4,023,989▲ $182,449

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,405,683$719,343$2,125,026
Land$243,609-$243,609
Other Land Buildings$123,964$30,991$154,955
Equipment$0$116,300$116,300
Leasehold Improvements$0--
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Chuck WanatBusiness ManagerFT$110,493$110,493
Paul MetcalfPresident/bus AgentFT$103,438$103,438
Michael WalterExec. Board/organizerFT$96,903$96,903

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,088,772
Investment Income
$85,682
Other Revenue
$37,781
Change in Net Assets
$188,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$648,183
Other Expenses$375,230
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---$310,669
Other Employee Benefits---$166,660
Conferences and Meetings---$96,999
Pension Plan Contributions---$72,101
Other Salaries and Wages---$68,778
Depreciation Depletion---$56,932
Payments to Affiliates---$42,219
Office Expenses---$35,103
Payroll Taxes---$29,975
All Other Expenses---$21,075
Occupancy---$16,280
Insurance---$16,184
Other Expenses---$11,684
Fees for Services Accounting---$7,000
Interest---$4,891
Fees for Services Legal---$2,565
Total Functional Expenses$0$0$0$1,023,413
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
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 453 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 453 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
2025-11-11
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
5
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 Appendix360 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02800
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03358
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0LABOR ORGANIZATION UNITED FOR THE BETTERMENT OF ITS MEMBERS UNDER ITS INTERNATIONAL ASSOC.
IRS990/AllOtherExpensesGrp/TotalAmt021075
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CHARLES WANAT
IRS990/BooksInCareOfDetail/PhoneNum02167713929
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01417 EAST 25TH ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLEVELAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044114
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt02040118
IRS990/CashNonInterestBearingGrp/EOYAmt02248000
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0310669
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt096999
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt085682
IRS990/CYOtherExpensesAmt0375230
IRS990/CYOtherRevenueAmt037781
IRS990/CYProgramServiceRevenueAmt01088772
IRS990/CYRevenuesLessExpensesAmt0188822
IRS990/CYSalariesCompEmpBnftPaidAmt0648183
IRS990/CYTotalExpensesAmt01023413
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01212235
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt056932
IRS990/Desc0OPERATIVE PLASTERERS' & CEMENT MASONS' LOCAL NO. 404 IS A LOCAL LABOR ORGANIZATION AFFILIATED WITH THE OPERATIVE PLASTERERS' & CEMENT MASONS' INTERN. ASSOC. LOCAL 404 SERVES APPROXIMATELY 453 MEMBERS. THE LOCAL PROVIDES JURISDICTIONAL PROTECTI0N, BARGAINING, EDUCATIONAL, ORGANIZATIONAL, EMPLOYMENT AND BENEFITS, MEMBER AND CONTRACTOR REPRESENTATION, AND OTHER SERVICES IN PROVIDING FOR THE OVERALL BETTERMENT OF ITS MEMBERS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt07000
IRS990/FeesForServicesLegalGrp/TotalAmt02565
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt444.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt850.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt946.00
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0THERESA HARRIS
IRS990/Form990PartVIISectionAGrp/PersonNm1RICHARD DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm2KELLY BARNETT
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL RUFFO
IRS990/Form990PartVIISectionAGrp/PersonNm4MICHAEL WALTER
IRS990/Form990PartVIISectionAGrp/PersonNm5THOMAS WILBURN
IRS990/Form990PartVIISectionAGrp/PersonNm6RICHARD SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm7JOSHUA GOFF
IRS990/Form990PartVIISectionAGrp/PersonNm8CHUCK WANAT
IRS990/Form990PartVIISectionAGrp/PersonNm9PAUL METCALF
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt496903
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8110493
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9103438
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt1REC. SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXEC. BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXEC. BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXEC. BOARD/ORGANIZER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXEC. BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXEC. BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt7SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt8BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT/BUS AGENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01917
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01212235
IRS990/GrossRentsGrp/RealAmt025350
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt016184
IRS990/InterestGrp/TotalAmt04891
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt085682
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt085682
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0866634
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01798689
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01773256
IRS990/LandBldgEquipCostOrOtherBssAmt02639890
IRS990/LegalDomicileStateCd0OH
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CEMENT MASONS LOCAL #404 IS A LABOR UNION UNITED INTO ONE BODY FOR THE OVERALL BETTERMENT OF ITS MEMBERS UNDER IT INTERNATIONAL ASSOCIATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0116352
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0109422
IRS990/NetAssetsOrFundBalancesBOYAmt03722388
IRS990/NetAssetsOrFundBalancesEOYAmt03911209
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt025350
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt025350
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03722388
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03911209
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt016280
IRS990/OfficeExpensesGrp/TotalAmt035103
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02733
IRS990/OtherAssetsTotalGrp/EOYAmt02733
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0166660
IRS990/OtherExpensesGrp/Desc0DONATIONS
IRS990/OtherExpensesGrp/Desc1REAL ESTATE TAXES
IRS990/OtherExpensesGrp/Desc2TELEPHONES
IRS990/OtherExpensesGrp/Desc3VEHICLE EXPENSES
IRS990/OtherExpensesGrp/TotalAmt026852
IRS990/OtherExpensesGrp/TotalAmt124792
IRS990/OtherExpensesGrp/TotalAmt212654
IRS990/OtherExpensesGrp/TotalAmt311684
IRS990/OtherRevenueMiscGrp/BusinessCd0230000
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS, PPP, O
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012431
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012431
IRS990/OtherRevenueTotalAmt012431
IRS990/OtherSalariesAndWagesGrp/TotalAmt068778
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt042219
IRS990/PayrollTaxesGrp/TotalAmt029975
IRS990/PensionPlanContributionsGrp/TotalAmt072101
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0CHARLES WANAT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0230000
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP UNION DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01088772
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01088772
IRS990/ProgSrvcAccomActy2Grp/Desc0TRAINING AND CONTINUING EDUCATION OF JOURNEYMEN AND APPRENTICE MEMBERS ON PROPER SAFETY, TECHNIQUES, AND THE ADVANCEMENT OF THE CEMENT MASON TRADE
IRS990/ProgSrvcAccomActy3Grp/Desc0REPRESENATIONAL, MEMBERSHIP SOCIAL ACTIVITIES, PUBLICITY, PROMOTION OF TRUST AND BROTHERHOOD AND PRIDE IN THE CEMENT MASON PROFESSION
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt09000
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt027637
IRS990/PYOtherExpensesAmt0389047
IRS990/PYOtherRevenueAmt051839
IRS990/PYProgramServiceRevenueAmt01025507
IRS990/PYRevenuesLessExpensesAmt067593
IRS990/PYSalariesCompEmpBnftPaidAmt0639343
IRS990/PYTotalExpensesAmt01037390
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01104983
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0188822
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt025350
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0LABOR UNION POLITICAL ACTION FUND
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleD/BuildingsGrp/BookValueAmt01405683
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0719343
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02125026
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0116300
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0116300
IRS990ScheduleD/LandGrp/BookValueAmt0243609
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0243609
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0123964
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030991
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0154955
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01773256
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LABOR UNION GENERAL MEMBERSHIP OF APPROXIMATELY 453 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 453 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/TotalAssetsBOYAmt03841540
IRS990/TotalAssetsEOYAmt04023989
IRS990/TotalAssetsGrp/BOYAmt03841540
IRS990/TotalAssetsGrp/EOYAmt04023989
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt01023413
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0119152
IRS990/TotalLiabilitiesEOYAmt0112780
IRS990/TotalLiabilitiesGrp/BOYAmt0119152
IRS990/TotalLiabilitiesGrp/EOYAmt0112780
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03722388
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03911209
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01088772
IRS990/TotalReportableCompFromOrgAmt0310834
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01212235
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01212235
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03841540
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04023989
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES WANAT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum02167713929
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
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/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES A WISE CPA
ReturnHeader/ReturnTs02025-11-11T19:11:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,023,989
Liabilities
$112,780
Net assets
$3,911,209
Revenue
$1,212,235
Expenses
$1,023,413
Net income
$188,822
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