Civic Intelligence

Operative Plasterers & Cement Masons Local Union 109

990 • Fiscal year 2022 • EIN 34-0443775

Jan 01, 2022 to Dec 31, 2022 • Filed on May 11, 2023

Organization ProfileN/A
3975 S Hametown RoadNorton, OH 44203

(330) 724-1221

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Net Margin

80th percentile

22%

Higher net margin than 80% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

46th percentile

$84,730

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Asset Growth

66th percentile

6.4%

Faster asset growth than 66% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

84th percentile

23%

Faster revenue growth than 84% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$2,016,926

Up $121,825 (+6.4%) from 2021

Net Assets

Up

$2,014,642

Up $116,792 (+6.2%) from 2021

Liabilities

Up

$2,284

Up $5,033 (+183%) from 2021

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin80th percentile

Revenue

Up

$673,465

Up $126,363 (+23%) from 2021

Expenses

Up

$526,055

Up $70,039 (+15%) from 2021

Net Income

Up

$147,410

Up $56,324 (+62%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $351,097Liabilities 2011: $14,109Net Assets 2011: $336,9882011Assets 2012: $405,242Liabilities 2012: $21,024Net Assets 2012: $384,2182012Assets 2013: $446,692Liabilities 2013: $26,732Net Assets 2013: $419,9602013Assets 2014: $601,707Liabilities 2014: $513Net Assets 2014: $601,1942014Assets 2015: $753,220Liabilities 2015: $887Net Assets 2015: $752,3332015Assets 2016: $963,098Liabilities 2016: $905Net Assets 2016: $962,1932016Assets 2017: $1,124,971Liabilities 2017: $916Net Assets 2017: $1,124,0552017Assets 2018: $1,283,672Liabilities 2018: $807Net Assets 2018: $1,282,8652018Assets 2019: $1,554,358Liabilities 2019: $744Net Assets 2019: $1,553,6142019Assets 2020: $1,807,061Liabilities 2020: $297Net Assets 2020: $1,806,7642020Assets 2021: $1,895,101Liabilities 2021: -$2,749Net Assets 2021: $1,897,8502021Assets 2022: $2,016,926Liabilities 2022: $2,284Net Assets 2022: $2,014,6422022Assets 2023: $2,225,134Liabilities 2023: $3,767Net Assets 2023: $2,221,3672023Assets 2024: $2,389,040Liabilities 2024: $6,411Net Assets 2024: $2,382,6292024

Highlighted filing

2022

Assets$2,016,926
Liabilities$2,284
Net Assets$2,014,642
Open 2022 Filing

Operations Trend

Revenue Growth84th percentile

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

$800K$600K$400K$200K$0Expenses 2011: $253,3482011Expenses 2012: $321,4722012Revenue 2013: $362,275Expenses 2013: $326,533Net Income 2013: $35,7422013Revenue 2014: $458,036Expenses 2014: $276,802Net Income 2014: $181,2342014Revenue 2015: $515,104Expenses 2015: $363,965Net Income 2015: $151,1392015Revenue 2016: $576,422Expenses 2016: $366,562Net Income 2016: $209,8602016Revenue 2017: $573,337Expenses 2017: $411,475Net Income 2017: $161,8622017Revenue 2018: $531,041Expenses 2018: $372,231Net Income 2018: $158,8102018Revenue 2019: $693,009Expenses 2019: $422,260Net Income 2019: $270,7492019Revenue 2020: $653,093Expenses 2020: $399,943Net Income 2020: $253,1502020Revenue 2021: $547,102Expenses 2021: $456,016Net Income 2021: $91,0862021Revenue 2022: $673,465Expenses 2022: $526,055Net Income 2022: $147,4102022Revenue 2023: $735,840Expenses 2023: $523,227Net Income 2023: $212,6132023Revenue 2024: $775,159Expenses 2024: $597,566Net Income 2024: $177,5932024

Highlighted filing

2022

Revenue$673,465
Expenses$526,055
Net Income$147,410
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 11, 2023
Return Version
2022v5.0
Gross Receipts
$673,465
Mission and Program Overview

Mission

To promote by proper means the material and intellectual welfare of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$812,824$1,182,304▲ $369,480
Land, Buildings, and Equipment, Net$520,025$491,039▼ $28,986
Cash and Non-Interest-Bearing Accounts$562,252$339,469▼ $222,783
Total Assets$1,895,101$2,016,926▲ $121,825
Other Assets Total-$4,114-
Liabilities
Other Liabilities$-2,749$2,284▲ $5,033
Total Liabilities$-2,749$2,284▲ $5,033
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,897,850$2,014,642▲ $116,792
Total Net Assets Fund Balance$1,897,850$2,014,642▲ $116,792
Total Liabilities and Net Assets / Fund Balance$1,895,101$2,016,926▲ $121,825

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$404,326$50,790$455,116
Other Land Buildings$29,314$31,336$60,650
Equipment$13,199$34,142$47,341
Land$44,200-$44,200
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseTotal
William C TaggartFinancial SeFT$84,730$84,730
Mark AndersonPresidentFT$78,887$78,887

Board Members and Trustees

NameTitle
Daniel WeimerTrustee
Jacob KovachTrustee
Mike ThomasTrustee
Robert BoarmanRecording Se
Michael DudsakVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$662,821
Investment Income
$9,871
Other Revenue
$773
Change in Net Assets
$147,410

Audited Revenue Reconciliation

Revenue per Audited Statements
$673,465
Revenue Not Reported on Form 990
$-30,618
Total Revenue per Audited Statements
$642,847
Total Revenue per Form 990
$673,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$354,258
Other Expenses$170,427
Grants and Similar Amounts Paid$1,370
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$163,617
Other Employee Benefits---$110,890
Office Expenses---$66,447
Other Salaries and Wages---$43,349
Depreciation Depletion---$28,986
Occupancy---$20,263
Pension Plan Contributions---$18,494
Payroll Taxes---$17,908
Conferences and Meetings---$4,381
Fees for Services Accounting---$3,775
All Other Expenses---$3,526
Fees for Services Legal---$3,228
Other Expenses---$2,255
Fees for Service Investment Mgmnt Fees---$1,875
Grants to Domestic Orgs---$1,370
Insurance---$1,277
Total Functional Expenses$0$0$0$526,055

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$526,055
Total Expenses per Audited Statements$526,055
Total Expenses per Form 990$526,055
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,284
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Page 6, Part VI, Line 6

“Members are individuals who elect to join the union as their representative in collective bargaining.”

Form 990, Page 6, Part VI, Line 7A

“Members elect all officers and trustees once every 3 years”

Form 990, Page 6, Part VI, Line 7B

“Certain actions taking by the govering board are subject to approval by the membership as outlined in the union's by laws and international constitution”

Form 990, Page 6, Part VI, Line 11B

“Form 990 presented to the govering body prior to its filing”

Form 990, Page 6, Part VI, Line 12C

“Members of govering board annually disclose any conflicts”

Form 990, Page 6, Part VI, Line 15A

“Officer compensation is set by the membership”

Form 990, Page 6, Part VI, Line 19

“Documents may be reviewed at offices of the union during normal business hours”

Filing and Contact Details

Filer

Filer Name
Operative Plasterers & Cement
EIN
34-0443775
Phone
3307241221
Address
3975 S HAMETOWN ROAD, NORTON, OH 44203

Signing Officer

Name
William C Taggart
Title
Financial Secretary
Phone
3304924422
Signed
2023-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William C Taggart
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
5
Employees
3

Preparer

Firm
Swallen Lawhun & Company
Address
1201 30TH ST NW STE 101A, CANTON, OH 44709
Preparer
Sara a Studeny CPA
Phone
3304924422
Raw XML Appendix339 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROMOTE BY PROPER MEANS THE MATERIAL AND INTELLECTUAL WELFARE OF ITS MEMBERS.
IRS990/AllOtherExpensesGrp/TotalAmt03526
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0WILLIAM TAGGART
IRS990/BooksInCareOfDetail/PhoneNum03307241221
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03975 S HAMETOWN ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0NORTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044203
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0562252
IRS990/CashNonInterestBearingGrp/EOYAmt0339469
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0163617
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt04381
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt01370
IRS990/CYInvestmentIncomeAmt09871
IRS990/CYOtherExpensesAmt0170427
IRS990/CYOtherRevenueAmt0773
IRS990/CYProgramServiceRevenueAmt0662821
IRS990/CYRevenuesLessExpensesAmt0147410
IRS990/CYSalariesCompEmpBnftPaidAmt0354258
IRS990/CYTotalExpensesAmt0526055
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0673465
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt028986
IRS990/Desc0TO PROMOTE BY PROPER MEANS THE MATERIAL AND INTELLECTUAL WELFARE OF ITS MEMBERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0526055
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt03775
IRS990/FeesForServicesLegalGrp/TotalAmt03228
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt01875
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0MARK ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm1WILLIAM C TAGGART
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL DUDSAK
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT BOARMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4JACOB KOVACH
IRS990/Form990PartVIISectionAGrp/PersonNm5DANIEL WEIMER
IRS990/Form990PartVIISectionAGrp/PersonNm6MIKE THOMAS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt078887
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt184730
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1FINANCIAL SE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDING SE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt01370
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01370
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0673465
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt01277
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt09871
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09871
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0116268
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0520025
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0491039
IRS990/LandBldgEquipCostOrOtherBssAmt0607307
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE BY PROPER MEANS THE MATERIAL AND INTELLECTUAL WELFARE OF ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01897850
IRS990/NetAssetsOrFundBalancesEOYAmt02014642
IRS990/NetUnrlzdGainsLossesInvstAmt0-30618
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01897850
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02014642
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt020263
IRS990/OfficeExpensesGrp/TotalAmt066447
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt04114
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0110890
IRS990/OtherExpensesGrp/Desc0PER CAPITA TAX
IRS990/OtherExpensesGrp/Desc1AUTO EXPENSES
IRS990/OtherExpensesGrp/Desc2GIFTS
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/TotalAmt018719
IRS990/OtherExpensesGrp/TotalAmt17940
IRS990/OtherExpensesGrp/TotalAmt27755
IRS990/OtherExpensesGrp/TotalAmt32255
IRS990/OtherLiabilitiesGrp/BOYAmt0-2749
IRS990/OtherLiabilitiesGrp/EOYAmt02284
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0773
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0773
IRS990/OtherRevenueTotalAmt0773
IRS990/OtherSalariesAndWagesGrp/TotalAmt043349
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt017908
IRS990/PensionPlanContributionsGrp/TotalAmt018494
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0WILLIAM C TAGGART
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CHECK OFF DUES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc3REINSTATEMENT FEES LOCAL
IRS990/ProgramServiceRevenueGrp/Desc4REGISTRATION FEE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0637145
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118218
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25470
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31275
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4713
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0637145
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118218
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25470
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4713
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0550
IRS990/PYInvestmentIncomeAmt0330
IRS990/PYOtherExpensesAmt0138919
IRS990/PYProgramServiceRevenueAmt0546772
IRS990/PYRevenuesLessExpensesAmt091086
IRS990/PYSalariesCompEmpBnftPaidAmt0316547
IRS990/PYTotalExpensesAmt0456016
IRS990/PYTotalRevenueAmt0547102
IRS990/ReconcilationRevenueExpnssAmt0147410
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0662821
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0812824
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01182304
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0404326
IRS990ScheduleD/BuildingsGrp/DepreciationAmt050790
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0455116
IRS990ScheduleD/EquipmentGrp/BookValueAmt013199
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034142
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047341
IRS990ScheduleD/ExpensesSubtotalAmt0526055
IRS990ScheduleD/LandGrp/BookValueAmt044200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt044200
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-30618
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029314
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt031336
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt060650
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02284
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt0-30618
IRS990ScheduleD/RevenueSubtotalAmt0673465
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0491039
IRS990ScheduleD/TotalExpensesPerForm990Amt0526055
IRS990ScheduleD/TotalLiabilityAmt02284
IRS990ScheduleD/TotalRevenuePerForm990Amt0673465
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0642847
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0526055
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE INDIVIDUALS WHO ELECT TO JOIN THE UNION AS THEIR REPRESENTATIVE IN COLLECTIVE BARGAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT ALL OFFICERS AND TRUSTEES ONCE EVERY 3 YEARS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN ACTIONS TAKING BY THE GOVERING BOARD ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP AS OUTLINED IN THE UNION'S BY LAWS AND INTERNATIONAL CONSTITUTION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 PRESENTED TO THE GOVERING BODY PRIOR TO ITS FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS OF GOVERING BOARD ANNUALLY DISCLOSE ANY CONFLICTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICER COMPENSATION IS SET BY THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS MAY BE REVIEWED AT OFFICES OF THE UNION DURING NORMAL BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01895101
IRS990/TotalAssetsEOYAmt02016926
IRS990/TotalAssetsGrp/BOYAmt01895101
IRS990/TotalAssetsGrp/EOYAmt02016926
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0526055
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0-2749
IRS990/TotalLiabilitiesEOYAmt02284
IRS990/TotalLiabilitiesGrp/BOYAmt0-2749
IRS990/TotalLiabilitiesGrp/EOYAmt02284
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01897850
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02014642
IRS990/TotalProgramServiceExpensesAmt0526055
IRS990/TotalProgramServiceRevenueAmt0662821
IRS990/TotalReportableCompFromOrgAmt0163617
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0673465
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0673465
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01895101
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02016926
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM C TAGGART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum03304924422
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS & CEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MASONS LOCAL UNION 109
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0340443775
ReturnHeader/Filer/PhoneNum03307241221
ReturnHeader/Filer/USAddress/AddressLine1Txt03975 S HAMETOWN ROAD
ReturnHeader/Filer/USAddress/CityNm0NORTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044203
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341172572
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWALLEN LAWHUN & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01201 30TH ST NW STE 101A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CANTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044709
ReturnHeader/PreparerPersonGrp/PhoneNum03304924422
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARA A STUDENY CPA
ReturnHeader/ReturnTs02023-05-11T15:46:17-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WILLIAM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TAGGART
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,016,926
Liabilities
$2,284
Net assets
$2,014,642
Revenue
$673,465
Expenses
$526,055
Net income
$147,410
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.39$0.01$2.38$0.78$0.60$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.22$0.74$0.52$0.21
2022Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.01$0.67$0.53$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.90$0.00$1.90$0.55$0.46$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$0.65$0.40$0.25
2019Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.69$0.42$0.27
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.53$0.37$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.57$0.41$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.58$0.37$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.52$0.36$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.46$0.28$0.18
2013Detailed filing. Detailed filing data is available for this year.$0.45$0.03$0.42$0.36$0.33$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.02$0.38$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.01$0.34$0.25