Civic Intelligence

Operative Plasterers- and Cement

EIN 38-0407375 • 501(c)5 • Madison Heights, MI

Profile

We dedicate ourselves to the promotion of cement and plaster as building materials, the recruitment and training of skilled craftsmen to meet the demand of our industry, and hold ourselves responsible to this commitment for the future of our industry and the welfare of all those who earn their living in it.

1154 E Lincoln AveMadison Heights, MI 48071

www.opcmiami.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.01x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

35th percentile

2.3%

Higher net margin than 35% of similar nonprofits.

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

Top Officer Pay

56th percentile

$112,400

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

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

Asset Growth

29th percentile

0.6%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

14th percentile

-7.5%

Faster revenue growth than 14% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$3,623,394

Up $20,456 (+0.6%) from 2024

Liabilities

Up

$23,788

Up $4,096 (+21%) from 2024

Net Assets

Up

$3,599,606

Up $16,360 (+0.5%) from 2024

Operations
Liabilities / Revenue50th percentileNet Margin35th percentile

Revenue

Down

$1,747,002

Down $141,807 (-7.5%) from 2024

Expenses

Up

$1,707,141

Up $47,082 (+2.8%) from 2024

Net Income

Down

$39,861

Down $188,889 (-83%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $899,920Liabilities 2012: $219,023Net Assets 2012: $680,8972012Assets 2013: $1,258,424Liabilities 2013: $208,084Net Assets 2013: $1,050,3402013Assets 2014: $1,374,424Liabilities 2014: $191,455Net Assets 2014: $1,182,9692014Assets 2015: $1,420,232Liabilities 2015: $175,239Net Assets 2015: $1,244,9932015Assets 2016: $1,664,060Liabilities 2016: $157,381Net Assets 2016: $1,506,6792016Assets 2017: $1,906,879Liabilities 2017: $139,955Net Assets 2017: $1,766,9242017Assets 2018: $2,213,730Liabilities 2018: $120,362Net Assets 2018: $2,093,3682018Assets 2019: $2,457,037Liabilities 2019: $98,494Net Assets 2019: $2,358,5432019Assets 2020: $2,646,448Liabilities 2020: $4,370Net Assets 2020: $2,642,0782020Assets 2021: $3,226,999Liabilities 2021: $156,976Net Assets 2021: $3,070,0232021Assets 2022: $3,175,885Liabilities 2022: $12,695Net Assets 2022: $3,163,1902022Assets 2023: $3,281,461Liabilities 2023: $16,417Net Assets 2023: $3,265,0442023Assets 2024: $3,602,938Liabilities 2024: $19,692Net Assets 2024: $3,583,2462024Assets 2025: $3,623,394Liabilities 2025: $23,788Net Assets 2025: $3,599,6062025

Highlighted filing

2025

Assets$3,623,394
Liabilities$23,788
Net Assets$3,599,606
Open 2025 Filing

Operations Trend

Revenue Growth14th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2012: $603,606Expenses 2012: $680,997Net Income 2012: -$77,3912012Revenue 2013: $811,768Expenses 2013: $927,173Net Income 2013: -$115,4052013Revenue 2014: $949,838Expenses 2014: $965,237Net Income 2014: -$15,3992014Revenue 2015: $1,226,612Expenses 2015: $1,102,851Net Income 2015: $123,7612015Revenue 2016: $1,375,060Expenses 2016: $1,109,319Net Income 2016: $265,7412016Revenue 2017: $1,323,048Expenses 2017: $1,098,238Net Income 2017: $224,8102017Revenue 2018: $1,445,202Expenses 2018: $1,146,591Net Income 2018: $298,6112018Revenue 2019: $1,438,434Expenses 2019: $1,157,482Net Income 2019: $280,9522019Revenue 2020: $1,486,211Expenses 2020: $1,210,098Net Income 2020: $276,1132020Revenue 2021: $1,506,604Expenses 2021: $1,169,120Net Income 2021: $337,4842021Revenue 2022: $1,577,336Expenses 2022: $1,428,056Net Income 2022: $149,2802022Revenue 2023: $1,587,808Expenses 2023: $1,735,248Net Income 2023: -$147,4402023Revenue 2024: $1,888,809Expenses 2024: $1,660,059Net Income 2024: $228,7502024Revenue 2025: $1,747,002Expenses 2025: $1,707,141Net Income 2025: $39,8612025

Highlighted filing

2025

Revenue$1,747,002
Expenses$1,707,141
Net Income$39,861
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$3,623,394
Liabilities
$23,788
Net assets
$3,599,606
Revenue
$1,747,002
Expenses
$1,707,141
Net income
$39,861
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.62$0.02$3.60$1.75$1.71$0.04
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$0.02$3.58$1.89$1.66$0.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$0.02$3.27$1.59$1.74$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$0.01$3.16$1.58$1.43$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$0.16$3.07$1.51$1.17$0.34
2020Summary only. Only limited summary data is available for this year.$2.65$0.00$2.64$1.49$1.21$0.28
2019Summary only. Only limited summary data is available for this year.$2.46$0.10$2.36$1.44$1.16$0.28
2018Summary only. Only limited summary data is available for this year.$2.21$0.12$2.09$1.45$1.15$0.30
2017Summary only. Only limited summary data is available for this year.$1.91$0.14$1.77$1.32$1.10$0.22
2016Summary only. Only limited summary data is available for this year.$1.66$0.16$1.51$1.38$1.11$0.27
2015Summary only. Only limited summary data is available for this year.$1.42$0.18$1.24$1.23$1.10$0.12
2014Summary only. Only limited summary data is available for this year.$1.37$0.19$1.18$0.95$0.97$0.02
2013Summary only. Only limited summary data is available for this year.$1.26$0.21$1.05$0.81$0.93$0.12
2012Summary only. Only limited summary data is available for this year.$0.90$0.22$0.68$0.60$0.68$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 21, 2025
Return Version
2024v5.0
Gross Receipts
$1,747,002
Mission and Program Overview

Mission

The operative plasters- and cement masons international assocition - local union no. 514 is crafted for the purpose of promoting cement and plaster as builiding materials, the recruitment and training of skilled craftsmen to meet the demand of our industry, and hold ourselves responsible to this commitment for the future of the industry and the welfare of all those who earn their living in it, in compliance with the taft-hartley act.

The operative plasterers and cement masons international association local union no. 514 (the local) is a trade union representing cement masons and plasterers throughout the state of michigan. The local was established in 1865 for the purpose of collective bargaining and representation of union members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,699,839$2,760,253▲ $60,414
Land, Buildings, and Equipment, Net$622,801$552,313▼ $70,488
Investments in Publicly Traded Securities$279,835$310,828▲ $30,993
Cash and Non-Interest-Bearing Accounts$463--
Total Assets$3,602,938$3,623,394▲ $20,456
Liabilities
Accounts Payable and Accrued Expenses$19,692$23,788▲ $4,096
Total Liabilities$19,692$23,788▲ $4,096
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,583,246$3,599,606▲ $16,360
Total Net Assets Fund Balance$3,583,246$3,599,606▲ $16,360
Total Liabilities and Net Assets / Fund Balance$3,602,938$3,623,394▲ $20,456

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$379,719$240,960$620,679
Equipment$111,844$183,581$295,425
Land$60,750-$60,750
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Henry S WilliamsBusiness ManFT$112,400$112,400
Juan HernandezPresidentFT$101,546$101,546
Parrish HillBoard MemberFT$101,546$101,546
Lance RyanVice PresideFT$99,737$99,737
Michael StanfieldRecording SeFT$98,360$98,360

Board Members and Trustees

NameTitle
Frank Roehler JrBoard Member
Patrick TejklBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,624,076
Program Service Revenue
$400
Investment Income
$117,396
Other Revenue
$5,130
Change in Net Assets
$39,861

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,747,002
Revenue Not Reported on Form 990
$29,054
Total Revenue per Audited Statements
$1,776,056
Total Revenue per Form 990
$1,747,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,188,801
Other Expenses$424,864
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$524,074--$524,074
Pension Plan Contributions$293,560--$293,560
Office Expenses$82,542$155,071-$237,613
Other Salaries and Wages$166,008--$166,008
Other Employee Benefits$149,565--$149,565
Benefits to Members$93,476--$93,476
Payroll Taxes$55,594--$55,594
Conferences and Meetings$41,093--$41,093
Travel$34,558--$34,558
Fees for Services Accounting-$33,110-$33,110
Insurance-$25,999-$25,999
Occupancy-$25,586-$25,586
Depreciation Depletion-$17,932-$17,932
Advertising$7,959--$7,959
Fees for Services Legal-$1,014-$1,014
Total Functional Expenses$1,448,429$258,712$0$1,707,141

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,759,696
Expenses per Audited Statements$1,707,141
Total Expenses per Form 990$1,707,141
Expenses Not Reported on Form 990$52,555
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Cpa sends return to board members for review and approval prior to signing the form 8879”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Operative Plasterers- and Cement
EIN
38-0407375
Phone
2485480800
Address
1154 E LINCOLN AVE, MADISON HEIGHTS, MI 48071

Signing Officer

Name
Henry S Williams
Title
Business Manager
Phone
2485480800
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Henry S Williams
Formed
1865
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
2
Employees
7
Volunteers
2

Preparer

Firm
Bultynck & Co Pllc
Address
15985 CANAL RD, CLINTON TOWNSHIP, MI 48038-5021
Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The operative plasters- and cement masons international assocition - local union no. 514 is crafted for the purpose of promoting cement and plaster as builiding materials, the recruitment and training of skilled craftsmen to meet the demand of our industry, and hold ourselves responsible to this commitment for the future of the industry and the welfare of all those who earn their living in it, in compliance with the taft-hartley act.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -52,555”

Financial Statement Notes

Schedule D, Page 3, Part X

“The local is exempt from federal incoem taxes under section 501(c)(5) of the internal revenue code. The local maintains the tax position of its tax-exempt status. Accordingly, no provisions for inceom taxes or uncertain tax positions have been reflected in the local's financial statements. The local is generally no longer subject to examination by the internal revenue service for tax years prior to 2022.”

Schedule D, Page 4, Part XII, Line 2D

“Book / tax depreciation difference 52,555”

Raw XML Appendix351 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/ExplanationTxt0THE OPERATIVE PLASTERS- AND CEMENT MASONS INTERNATIONAL ASSOCITION - LOCAL UNION NO. 514 IS CRAFTED FOR THE PURPOSE OF PROMOTING CEMENT AND PLASTER AS BUILIDING MATERIALS, THE RECRUITMENT AND TRAINING OF SKILLED CRAFTSMEN TO MEET THE DEMAND OF OUR INDUSTRY, AND HOLD OURSELVES RESPONSIBLE TO THIS COMMITMENT FOR THE FUTURE OF THE INDUSTRY AND THE WELFARE OF ALL THOSE WHO EARN THEIR LIVING IN IT, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CPA SENDS RETURN TO BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO SIGNING THE FORM 8879
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine1Txt01154 E LINCOLN AVE
IRS990/USAddress/CityNm0MADISON HEIGHTS
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IRS990/WebsiteAddressTxt0WWW.OPCMIAMI.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HENRY S WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum02485480800
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-21
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ReturnHeader/Filer/BusinessNameControlTxt0OPER
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BULTYNCK & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015985 CANAL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480385021
ReturnHeader/PreparerPersonGrp/PhoneNum05862867300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02026-02-04T10:05:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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