Civic Intelligence

Operative Plasterers & Cement Masons Local Union 109

990 • Fiscal year 2023 • EIN 34-0443775

Jan 01, 2023 to Dec 31, 2023 • Filed on May 07, 2024

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

35th percentile

0.00x

Higher debt load relative to assets than 35% of similar nonprofits.

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

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

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

Net Margin

88th percentile

29%

Higher net margin than 88% of similar nonprofits.

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

Top Officer Pay

48th percentile

$88,444

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

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

Asset Growth

68th percentile

10%

Faster asset growth than 68% of similar nonprofits.

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

Revenue Growth

63rd percentile

9.3%

Faster revenue growth than 63% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$2,225,134

Up $208,208 (+10%) from 2022

Net Assets

Up

$2,221,367

Up $206,725 (+10%) from 2022

Liabilities

Up

$3,767

Up $1,483 (+65%) from 2022

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin88th percentile

Revenue

Up

$735,840

Up $62,375 (+9.3%) from 2022

Expenses

Down

$523,227

Down $2,828 (-0.5%) from 2022

Net Income

Up

$212,613

Up $65,203 (+44%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth68th 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

2023

Assets$2,225,134
Liabilities$3,767
Net Assets$2,221,367
Open 2023 Filing

Operations Trend

Revenue Growth63rd 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

2023

Revenue$735,840
Expenses$523,227
Net Income$212,613
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 7, 2024
Return Version
2023v5.0
Gross Receipts
$735,840
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$1,182,304$1,216,360▲ $34,056
Cash and Non-Interest-Bearing Accounts$339,469$538,540▲ $199,071
Land, Buildings, and Equipment, Net$491,039$462,054▼ $28,985
Total Assets$2,016,926$2,225,134▲ $208,208
Other Assets Total$4,114$8,180▲ $4,066
Liabilities
Other Liabilities$2,284$3,767▲ $1,483
Total Liabilities$2,284$3,767▲ $1,483
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,014,642$2,221,367▲ $206,725
Total Net Assets Fund Balance$2,014,642$2,221,367▲ $206,725
Total Liabilities and Net Assets / Fund Balance$2,016,926$2,225,134▲ $208,208

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$390,720$64,396$455,116
Other Land Buildings$17,184$43,466$60,650
Equipment$9,950$37,391$47,341
Land$44,200-$44,200
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseTotal
William C TaggartFinancial SeFT$88,444$88,444
Mark AndersonPresidentFT$83,012$83,012

Board Members and Trustees

NameTitle
Brock BelloTrustee
Jacob KovachTrustee
Mike ThomasTrustee
Robert BoarmanRecording Se
Michael DudsakVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$688,395
Investment Income
$47,445
Other Revenue
$0
Change in Net Assets
$212,613

Audited Revenue Reconciliation

Revenue per Audited Statements
$735,840
Revenue Not Reported on Form 990
$-5,888
Total Revenue per Audited Statements
$729,952
Total Revenue per Form 990
$735,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$377,943
Other Expenses$143,845
Grants and Similar Amounts Paid$1,439
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$171,456
Other Employee Benefits---$119,019
Other Salaries and Wages---$45,771
Office Expenses---$30,789
Depreciation Depletion---$28,986
Pension Plan Contributions---$22,532
Payroll Taxes---$19,165
Occupancy---$18,609
Conferences and Meetings---$11,306
Fees for Service Investment Mgmnt Fees---$7,500
Fees for Services Accounting---$4,125
Insurance---$2,211
Fees for Services Legal---$1,680
All Other Expenses---$1,669
Grants to Domestic Orgs---$1,439
Other Expenses---$1,273
Total Functional Expenses$0$0$0$523,227

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$523,227
Total Expenses per Audited Statements$523,227
Total Expenses per Form 990$523,227
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$3,767
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
2024-05-07
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 Appendix328 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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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
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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/TotalAssetsBOYAmt02016926
IRS990/TotalAssetsEOYAmt02225134
IRS990/TotalAssetsGrp/BOYAmt02016926
IRS990/TotalAssetsGrp/EOYAmt02225134
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0523227
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02284
IRS990/TotalLiabilitiesEOYAmt03767
IRS990/TotalLiabilitiesGrp/BOYAmt02284
IRS990/TotalLiabilitiesGrp/EOYAmt03767
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02014642
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02221367
IRS990/TotalProgramServiceExpensesAmt0523227
IRS990/TotalProgramServiceRevenueAmt0688395
IRS990/TotalReportableCompFromOrgAmt0171456
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0735840
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0735840
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02016926
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02225134
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/SignatureDt02024-05-07
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/PreparationDt02024-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SARA A STUDENY CPA
ReturnHeader/ReturnTs02024-05-07T13:53:48-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WILLIAM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TAGGART
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
$2,225,134
Liabilities
$3,767
Net assets
$2,221,367
Revenue
$735,840
Expenses
$523,227
Net income
$212,613
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)5 • $1M-$5M nonprofits