Civic Intelligence

Operative Plasterers & Cement Masons

EIN 37-1355734 • 501(c)5 • Peoria, IL

Profile

Operation of local union for benefit of its members.

401 SW Water St 407Peoria, IL 61602

opcmia18.com

Siviq Scores

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

Liabilities / Assets

70th percentile

0.04x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.03x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

75th percentile

21%

Higher net margin than 75% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$173,144

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

93rd percentile

33%

Faster asset growth than 93% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

6.6%

Faster revenue growth than 52% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$1,598,226

Up $397,209 (+33%) from 2024

Liabilities

Down

$71,555

Down $57,913 (-45%) from 2024

Net Assets

Up

$1,526,671

Up $455,122 (+42%) from 2024

Operations
Liabilities / Revenue60th percentileNet Margin75th percentile

Revenue

Up

$2,219,955

Up $138,322 (+6.6%) from 2024

Expenses

Up

$1,764,833

Up $83,356 (+5.0%) from 2024

Net Income

Up

$455,122

Up $54,966 (+14%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2014: $880,794Liabilities 2014: $62,516Net Assets 2014: $818,2782014Assets 2015: $858,342Liabilities 2015: $168,378Net Assets 2015: $689,9642015Assets 2016: $841,630Liabilities 2016: $138,195Net Assets 2016: $703,4352016Assets 2017: $702,797Liabilities 2017: $110,030Net Assets 2017: $592,7672017Assets 2018: $577,070Liabilities 2018: $71,401Net Assets 2018: $505,6692018Assets 2019: $514,360Liabilities 2019: $18,257Net Assets 2019: $496,1032019Assets 2020: $448,901Liabilities 2020: $17,418Net Assets 2020: $431,4832020Assets 2021: $683,582Liabilities 2021: $342,207Net Assets 2021: $341,3752021Assets 2022: $789,788Liabilities 2022: $175,709Net Assets 2022: $614,0792022Assets 2023: $815,001Liabilities 2023: $143,608Net Assets 2023: $671,3932023Assets 2024: $1,201,017Liabilities 2024: $129,468Net Assets 2024: $1,071,5492024Assets 2025: $1,598,226Liabilities 2025: $71,555Net Assets 2025: $1,526,6712025

Highlighted filing

2025

Assets$1,598,226
Liabilities$71,555
Net Assets$1,526,671
Open 2025 Filing

Operations Trend

Revenue Growth52nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,675,241Expenses 2014: $1,716,972Net Income 2014: -$41,7312014Revenue 2015: $1,639,625Expenses 2015: $1,762,875Net Income 2015: -$123,2502015Revenue 2016: $1,757,939Expenses 2016: $1,744,468Net Income 2016: $13,4712016Revenue 2017: $1,679,537Expenses 2017: $1,790,205Net Income 2017: -$110,6682017Revenue 2018: $1,696,455Expenses 2018: $1,783,553Net Income 2018: -$87,0982018Revenue 2019: $1,693,002Expenses 2019: $1,702,568Net Income 2019: -$9,5662019Revenue 2020: $1,619,707Expenses 2020: $1,684,327Net Income 2020: -$64,6202020Revenue 2021: $1,724,593Expenses 2021: $1,814,701Net Income 2021: -$90,1082021Revenue 2022: $1,970,710Expenses 2022: $1,698,006Net Income 2022: $272,7042022Revenue 2023: $2,137,240Expenses 2023: $2,079,926Net Income 2023: $57,3142023Revenue 2024: $2,081,633Expenses 2024: $1,681,477Net Income 2024: $400,1562024Revenue 2025: $2,219,955Expenses 2025: $1,764,833Net Income 2025: $455,1222025

Highlighted filing

2025

Revenue$2,219,955
Expenses$1,764,833
Net Income$455,122
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,598,226
Liabilities
$71,555
Net assets
$1,526,671
Revenue
$2,219,955
Expenses
$1,764,833
Net income
$455,122
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.60$0.07$1.53$2.22$1.76$0.46
2024Detailed filing. Detailed filing data is available for this year.$1.20$0.13$1.07$2.08$1.68$0.40
2023Detailed filing. Detailed filing data is available for this year.$0.82$0.14$0.67$2.14$2.08$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.79$0.18$0.61$1.97$1.70$0.27
2021Detailed filing. Detailed filing data is available for this year.$0.68$0.34$0.34$1.72$1.81$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.45$0.02$0.43$1.62$1.68$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.51$0.02$0.50$1.69$1.70$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.07$0.51$1.70$1.78$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.70$0.11$0.59$1.68$1.79$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.84$0.14$0.70$1.76$1.74$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.17$0.69$1.64$1.76$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.06$0.82$1.68$1.72$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Feb 20, 2026
Return Version
2024v5.5
Gross Receipts
$2,219,955
Mission and Program Overview

Mission

Operation of local union for benefit of its members.

LABOR UNION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$864,077$1,265,071▲ $400,994
Savings and Temporary Cash Investments$300,136$301,879▲ $1,743
Other Notes and Loans Receivable, Net$20,000$20,000→ $0
Land, Buildings, and Equipment, Net$16,304$6,231▼ $10,073
Investments Other Securities$500$500→ $0
Total Assets$1,201,017$1,598,226▲ $397,209
Other Assets Total$0$4,545▲ $4,545
Liabilities
Mortgage Notes Payable Secured by Investment Property$101,023$63,797▼ $37,226
Other Liabilities$26,162$4,866▼ $21,296
Accounts Payable and Accrued Expenses$2,283$2,892▲ $609
Total Liabilities$129,468$71,555▼ $57,913
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,071,549$1,526,671▲ $455,122
Total Net Assets Fund Balance$1,071,549$1,526,671▲ $455,122
Total Liabilities and Net Assets / Fund Balance$1,201,017$1,598,226▲ $397,209

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,231$219,604$225,835
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bill StieglitzVice President/e Board - PastFT$86,763$86,381$173,144
Scott NimmoPresident/e BoardFT$88,384$79,752$168,136
Mark WinklerBus Man/fin Sec/e BoardFT$87,531$78,891$166,422
Curtis HarnRec Sec/e BoardFT$80,116$85,974$166,090
Jim MitchellSaa/e Board - PastFT$79,090$74,891$153,981
Patrick WalshSaa/e BoardFT$1,499-$1,499

Board Members and Trustees

NameTitle
Paul WilkersonVice President/e Board
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,193,129
Investment Income
$1,733
Other Revenue
$25,093
Change in Net Assets
$455,122

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,219,955
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,219,955
Total Revenue per Form 990
$2,219,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,032,063
Other Expenses$721,262
Grants and Similar Amounts Paid$11,508
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$834,669
Payments to Affiliates---$424,842
Other Salaries and Wages---$93,856
Travel---$63,958
Payroll Taxes---$50,214
Pension Plan Contributions---$46,747
Occupancy---$44,867
Insurance---$29,152
Office Expenses---$24,542
Advertising---$15,136
Fees for Services Accounting---$14,350
Depreciation Depletion---$13,112
Grants to Domestic Orgs---$11,508
Conferences and Meetings---$6,975
Other Employee Benefits---$6,577
Interest---$4,139
Fees for Services Legal---$2,426
All Other Expenses---$979
Other Expenses---$600
Total Functional Expenses$0$0$0$1,764,833

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,764,833
Total Expenses per Audited Statements$1,764,833
Total Expenses per Form 990$1,764,833
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Section 527 Activity Spending$3,500
Total Exempt Function Spending$3,500
Political Expenditures$0

Section 527 Organizations

OrganizationLocationAmount
81-1433613Peoria, IL$1,500
-Springfield, IL$650
-Canton, IL$450
-Springfield, IL$340
-Springfield, IL$250
-Springfield, IL$250
-Pittsfield, IL$60
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$4,866
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 6

“Members pay monthly dues to participate in the local union”

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

“Members elect the members of the governing body or their delegates.”

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

“This process is fully detailed in the organization's constitution and bylaws”

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

“The auditor prepares the form 990 and submits it to financial secretary for review. Upon review, the financial secretary then signs the form and the auditor electronically files the form.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Operative Plasterers & Cement Masons
EIN
37-1355734
Phone
3094972870
Address
401 SW WATER ST 407, PEORIA, IL 61602

Signing Officer

Name
Mark Winkler
Title
Fin Sec/bus Mgr
Phone
3094972870
Signed
2026-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Winkler
Formed
1996
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
0
Employees
8
Volunteers
0

Preparer

Firm
Romolo & Associates LLC
Address
1700 W LUTHY DRIVE, PEORIA, IL 61615
Preparer
Jennifer Smith
Phone
3096822001
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The local is a non-profit organization exempt from income taxes under section 501(c)(5) of the internal revenue code and an equivalent section of the illinois income tax law. The total amounts of interest and penalties recognized in the statements of assets, liabilities, and net assets and the total amounts of interest and penalties recognized in the statements of revenues, expenses and changes in net assets are $0. Financial accounting standards board accounting standards codification (asc) 740-10-25-6 requires management to evaluate tax positions taken and recognize a tax liability (or asset) if the local has taken an uncertain tax position that more likely than not would not be sustained upon examination by federal and state taxing authorities. Management has analyzed the tax positions taken and has concluded that as of april 30, 2025 and 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The local has never had unrelated business income tax (ubit) nor has it filed the form 990-t. Therefore, all tax years are open for examination by federal and state taxing authorities related to ubit.”

Raw XML AppendixShowing 400 of 532 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/OthNotesLoansReceivableNetGrp/BOYAmt020000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt020000
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0424842
IRS990/PayrollTaxesGrp/TotalAmt050214
IRS990/PensionPlanContributionsGrp/TotalAmt046747
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0MARK WINKLER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES CHECK-OFF
IRS990/ProgramServiceRevenueGrp/Desc1MARKET RECOVERY
IRS990/ProgramServiceRevenueGrp/Desc2MONTHLY DUES
IRS990/ProgramServiceRevenueGrp/Desc3INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc4REINSTATEMENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02035533
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt178237
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt260012
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt319197
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02035533
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt178237
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt260012
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319197
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4150
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01233
IRS990/PYOtherExpensesAmt0691831
IRS990/PYOtherRevenueAmt076154
IRS990/PYProgramServiceRevenueAmt02004246
IRS990/PYRevenuesLessExpensesAmt0400156
IRS990/PYSalariesCompEmpBnftPaidAmt0989646
IRS990/PYTotalExpensesAmt01681477
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02081633
IRS990/ReconcilationRevenueExpnssAmt0455122
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0300136
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0301879
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/Expended527ActivitiesAmt03500
IRS990ScheduleC/Form1120POLFiledInd01
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/PoliticalExpendituresAmt00
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt010000
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0811433613
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0OP & CM INT'L LOCAL NO 18 CENTRAL IL PAC FUND
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt1FRIENDS OF DORIS TURNER
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt2PIKE COUNTY DEMOCRATIC PARTY
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt3FULTON COUNTY DEMOCRATS
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt4FRIENDS OF COLLEEN REDPATH-FEGER
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt5FRIENDS OF COLLEEN LUCAS CAVANAGH
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt6FRIENDS OF MICAH MILLER
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt7FRIENDS OF MISTY BUSCHER
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt01500
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt1340
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt260
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt3450
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt4250
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt5250
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt6650
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0401 SW WATER ST SUITE 407
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt1PO BOX 1493
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt218016 COUNTY HIGHWAY 11
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt3PO BOX 215
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt43005 LAXFORD DR
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt52014 ILLINI ROAD
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt6PO BOX 6554
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt73105 SUPERIOR DR
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0PEORIA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm1SPRINGFIELD
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm2PITTSFIELD
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm3CANTON
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm4SPRINGFIELD
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm5SPRINGFIELD
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm6SPRINGFIELD
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm7SPRINGFIELD
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd1IL
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd2IL
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd3IL
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd4IL
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd5IL
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd6IL
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd7IL
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd061602
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd162705
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd262363
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd361520
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd462712
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd562704
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd662708
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd762707
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE LOCAL COLLECTS AND TRANSFERS MONEY TO THE PAC FUND. THE PAC FUNDS MAKES POLITICAL DONATIONS. THE LOCAL ALSO MAKES POLITICAL DONATIONS DIRECTLY FROM THE LOCAL'S CHECKING ACCOUNT.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleC/TotalExemptFunctionExpendAmt03500
IRS990ScheduleC/VolunteerHoursCnt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt06231
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0219604
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0225835
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01764833
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04866
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02219955
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL IS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND AN EQUIVALENT SECTION OF THE ILLINOIS INCOME TAX LAW. THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF ASSETS, LIABILITIES, AND NET ASSETS AND THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS ARE $0. FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10-25-6 REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE LOCAL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF APRIL 30, 2025 AND 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE LOCAL HAS NEVER HAD UNRELATED BUSINESS INCOME TAX (UBIT) NOR HAS IT FILED THE FORM 990-T. THEREFORE, ALL TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06231
IRS990ScheduleD/TotalExpensesPerForm990Amt01764833
IRS990ScheduleD/TotalLiabilityAmt04866
IRS990ScheduleD/TotalRevenuePerForm990Amt02219955
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02219955
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01764833
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt086763
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt188384
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt287531
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt380116
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt479090
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt066824
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt162276
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt257161
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt366417
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt458397
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt019557
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt117476
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt221730
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt319557
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt416494
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BILL STIEGLITZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1SCOTT NIMMO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2MARK WINKLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3CURTIS HARN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4JIM MITCHELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE PRESIDENT/E BOARD - PAST
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT/E BOARD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2BUS MAN/FIN SEC/E BOARD

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