Civic Intelligence

Operative Plasterers & Cement Masons Local 18

990 • Fiscal year 2016 • EIN 37-1355734

May 01, 2015 to Apr 30, 2016 • Filed on Jan 18, 2017

400 NE Jefferson No 300Peoria, IL 61603

(309) 497-2870

Siviq Scores

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

Liabilities / Assets

79th percentile

0.16x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.08x

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

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

34th percentile

0.8%

Higher net margin than 34% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

65th percentile

$138,216

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Asset Growth

23rd percentile

-1.9%

Faster asset growth than 23% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

68th percentile

7.2%

Faster revenue growth than 68% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$841,630

Down $16,712 (-1.9%) from 2015

Net Assets

Up

$703,435

Up $13,471 (+2.0%) from 2015

Liabilities

Down

$138,195

Down $30,183 (-18%) from 2015

Revenue

Up

$1,757,939

Up $118,314 (+7.2%) from 2015

Expenses

Down

$1,744,468

Down $18,407 (-1.0%) from 2015

Net Income

Up

$13,471

Up $136,721 (+111%) from 2015

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$841,630
Liabilities$138,195
Net Assets$703,435

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$1,757,939
Expenses$1,744,468
Net Income$13,471
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Jan 18, 2017
Return Version
2015v3.0
Gross Receipts
$1,757,939
Mission and Program Overview

Mission

Operation of local union for benefit of its members.

LABOR UNION

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$664,835$705,360▲ $40,525
Land, Buildings, and Equipment, Net$172,967$115,397▼ $57,570
Other Notes and Loans Receivable, Net$20,000$20,000→ $0
Investments Other Securities$500$500→ $0
Cash and Non-Interest-Bearing Accounts$21$21→ $0
Total Assets$858,342$841,630▼ $16,712
Other Assets Total$19$352▲ $333
Liabilities
Mortgage Notes Payable Secured by Investment Property$165,401$128,529▼ $36,872
Other Liabilities$2,977$9,666▲ $6,689
Total Liabilities$168,378$138,195▼ $30,183
Net Assets / Fund Balance
Unrestricted Net Assets$689,964$703,435▲ $13,471
Total Net Assets Fund Balance$689,964$703,435▲ $13,471
Total Liabilities and Net Assets / Fund Balance$858,342$841,630▼ $16,712

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$115,397$140,438$255,835
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve ClementBus Mang/ Fin. Sec.FT$80,032$58,184$138,216
Scott NimmoPresidentFT$75,460$55,644$131,104
Don PotterVice PresidentFT$69,261$51,702$120,963
Mark WinklerSaaFT$64,072$52,724$116,796
Montie SchellRec SecFT$65,150$49,785$114,935
Jerry CoxTrusteeFT$53,155$49,090$102,245

Board Members and Trustees

NameTitle
Alan StachurskiTrustee
Curtis HarnTrustee
Mike WojickTrustee
Tom FrazierTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,602,098
Investment Income
$1,247
Other Revenue
$154,594
Change in Net Assets
$13,471

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,757,939
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,757,939
Total Revenue per Form 990
$1,757,939
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,190,290
Other Expenses$554,178
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---$739,173
Payments to Affiliates---$270,302
Other Salaries and Wages---$225,186
Pension Plan Contributions---$109,164
Depreciation Depletion---$61,770
Payroll Taxes---$60,041
Other Employee Benefits---$56,726
Travel---$45,528
Office Expenses---$39,453
Insurance---$27,243
Occupancy---$21,343
Fees for Services Accounting---$20,795
All Other Expenses---$12,901
Advertising---$7,718
Interest---$5,053
Conferences and Meetings---$4,388
Other Expenses---$3,948
Total Functional Expenses$0$0$0$1,744,468

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,744,468
Total Expenses per Audited Statements$1,744,468
Total Expenses per Form 990$1,744,468
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
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$9,221
Payroll Taxes Withheld$445
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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 11

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
400 NE JEFFERSON NO 300, PEORIA, IL 61603

Signing Officer

Name
Steve Clement
Title
Fin Sec/bus Mgr
Phone
3094972870
Signed
2017-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Clement
Formed
1996
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
0
Employees
11
Volunteers
0

Preparer

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

Additional Explanations

Form 990, Part XII, Line 1

The local uses the modified cash basis of accounting

Financial Statement Notes

PART X, LINE 2:

The local has no tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within twelve months of the reporting date.

Raw XML AppendixShowing 400 of 407 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/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01744468
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0115397
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0140438
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0255835
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09221
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1445
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES WITHHELD
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01757939
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL HAS NO TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN TWELVE MONTHS OF THE REPORTING DATE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0115397
IRS990ScheduleD/TotalExpensesPerForm990Amt01744468
IRS990ScheduleD/TotalLiabilityAmt09666
IRS990ScheduleD/TotalRevenuePerForm990Amt01757939
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01757939
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01744468
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS PAY MONTHLY DUES TO PARTICIPATE IN THE LOCAL UNION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY OR THEIR DELEGATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS PROCESS IS FULLY DETAILED IN THE ORGANIZATION'S CONSTITUTION AND BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE LOCAL USES THE MODIFIED CASH BASIS OF ACCOUNTING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OPERATIVE PLASTERS AND CEMENT MASONS #18 APPRENTICE AND TRAINING FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0367196817
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRAINING OF LOCAL MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt040 ADLOFF LANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPRINGFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd062703
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0858342
IRS990/TotalAssetsEOYAmt0841630
IRS990/TotalAssetsGrp/BOYAmt0858342
IRS990/TotalAssetsGrp/EOYAmt0841630
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/TotalAmt01744468
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0168378
IRS990/TotalLiabilitiesEOYAmt0138195
IRS990/TotalLiabilitiesGrp/BOYAmt0168378
IRS990/TotalLiabilitiesGrp/EOYAmt0138195
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0689964
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0703435
IRS990/TotalOtherCompensationAmt0317129
IRS990/TotalProgramServiceRevenueAmt01602098
IRS990/TotalReportableCompFromOrgAmt0407130
IRS990/TotalRevenueGrp/ExclusionAmt01247
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01756692
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01757939
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0858342
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0841630
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt045528
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0689964
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0703435
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 NE JEFFERSON NO 300
IRS990/USAddress/CityNm0PEORIA
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061603
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE CLEMENT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FIN SEC/BUS MGR
ReturnHeader/BusinessOfficerGrp/PhoneNum03094972870
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS & CEMENT MASONS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 18
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0371355734
ReturnHeader/Filer/PhoneNum03094972870
ReturnHeader/Filer/USAddress/AddressLine1Txt0400 NE JEFFERSON NO 300
ReturnHeader/Filer/USAddress/CityNm0PEORIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061603
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371077733
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROMOLO & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01700 W LUTHY DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PEORIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061615
ReturnHeader/PreparerPersonGrp/PhoneNum03096822001

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