Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
990 • Fiscal year 2021 • EIN 38-0407375
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 6.6% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Assets
Up$3,226,999
Up $580,551 (+22%) from 2020
Net Assets
Up$3,070,023
Up $427,945 (+16%) from 2020
Liabilities
Up$156,976
Up $152,606 (+3492%) from 2020
Revenue
Up$1,506,604
Up $20,393 (+1.4%) from 2020
Expenses
Down$1,169,120
Down $40,978 (-3.4%) from 2020
Net Income
Up$337,484
Up $61,371 (+22%) from 2020
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,929,817 | $2,488,837 | ▲ $559,020 |
| Land, Buildings, and Equipment, Net | $442,688 | $387,459 | ▼ $55,229 |
| Investments in Publicly Traded Securities | $273,645 | $350,405 | ▲ $76,760 |
| Cash and Non-Interest-Bearing Accounts | $298 | $298 | → $0 |
| Total Assets | $2,646,448 | $3,226,999 | ▲ $580,551 |
| Liabilities | |||
| Other Liabilities | - | $150,265 | - |
| Accounts Payable and Accrued Expenses | $4,370 | $6,711 | ▲ $2,341 |
| Total Liabilities | $4,370 | $156,976 | ▲ $152,606 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,642,078 | $3,070,023 | ▲ $427,945 |
| Total Net Assets Fund Balance | $2,642,078 | $3,070,023 | ▲ $427,945 |
| Total Liabilities and Net Assets / Fund Balance | $2,646,448 | $3,226,999 | ▲ $580,551 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $247,213 | $173,161 | $420,374 |
| Equipment | $79,496 | $137,730 | $217,226 |
| Land | $60,750 | - | $60,750 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Henry S Williams | Business Man | FT | $99,242 | $99,242 |
| Juan Hernandez | Board Member | FT | $89,206 | $89,206 |
| Michael Stanfield | Recording Se | FT | $86,863 | $86,863 |
| Keino Walker | President | FT | $86,517 | $86,517 |
| Lance Ryan | Vice Preside | FT | $55,022 | $55,022 |
| Name | Title |
|---|---|
| Chris Richardson | Board Member |
| Terrance Smith | Board Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $861,981 |
| Other Expenses | $303,974 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $416,850 | - | - | $416,850 |
| Pension Plan Contributions | $317,397 | - | - | $317,397 |
| Payments to Affiliates | $89,517 | - | - | $89,517 |
| Other Salaries and Wages | $85,530 | - | - | $85,530 |
| Office Expenses | - | $84,023 | - | $84,023 |
| Depreciation Depletion | $55,229 | - | - | $55,229 |
| Payroll Taxes | $42,204 | - | - | $42,204 |
| Fees for Services Other | $22,800 | $13,127 | - | $35,927 |
| Insurance | - | $15,685 | - | $15,685 |
| Fees for Services Accounting | - | $6,316 | - | $6,316 |
| Occupancy | - | $5,682 | - | $5,682 |
| Conferences and Meetings | $5,400 | - | - | $5,400 |
| Benefits to Members | $3,165 | - | - | $3,165 |
| Advertising | $2,903 | - | - | $2,903 |
| Travel | $1,800 | - | - | $1,800 |
| Fees for Services Management | $870 | - | - | $870 |
| Fees for Services Legal | - | $579 | - | $579 |
| Interest | - | $43 | - | $43 |
| Total Functional Expenses | $1,043,665 | $125,455 | $0 | $1,169,120 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,169,120 |
| Total Expenses per Audited Statements | $1,169,120 |
| Total Expenses per Form 990 | $1,169,120 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Ppp Loan Optum | $150,265 |
“Cpa sends return to board members for review and approval prior to signing the form 8879”
“Governing documents are made available to the public upon request.”
“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.”
“The local is exempt from federal income 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 income taxes or uncertain tax positions have been reflected in the locals financial statements. The local is generally no longer subject to examination by the internal revenue service for tax years prior to 2018.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4370 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 6711 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2903 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2903 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 3165 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 3165 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | HENRY S WILLIAMS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2485480800 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1154 E LINCOLN AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MADISON HEIGHTS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48071 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 298 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 298 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 416850 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 416850 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 5400 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 5400 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 3165 |
| IRS990/CYContributionsGrantsAmt | 0 | 1358102 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7100 |
| IRS990/CYOtherExpensesAmt | 0 | 303974 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 141402 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 337484 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 861981 |
| IRS990/CYTotalExpensesAmt | 0 | 1169120 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1506604 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 55229 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 55229 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 1043665 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6316 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6316 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 579 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 579 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 870 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 870 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 13127 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 22800 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 35927 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | HENRY S WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JUAN HERNANDEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICHAEL STANFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KEINO WALKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LANCE RYAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CHRIS RICHARDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TERRANCE SMITH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 99242 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 89206 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 86863 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 86517 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 55022 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BUSINESS MAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | RECORDING SE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1865 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1506604 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 15685 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 15685 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 43 |
| IRS990/InterestGrp/TotalAmt | 0 | 43 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7100 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7100 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 273645 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 350405 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 310891 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 442688 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 387459 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 698350 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 1358102 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2642078 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3070023 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 90461 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2642078 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3070023 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5682 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 5682 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 84023 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 84023 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 150265 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 85530 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 85530 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 89517 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 89517 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 42204 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 42204 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 317397 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 317397 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | HENRY S WILLIAMS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | INITIATION FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 121341 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 20061 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 121341 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 20061 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 2000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2066 |
| IRS990/PYOtherExpensesAmt | 0 | 315728 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1484145 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 276113 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 892370 |
| IRS990/PYTotalExpensesAmt | 0 | 1210098 |
| IRS990/PYTotalRevenueAmt | 0 | 1486211 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 337484 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1506604 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1929817 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2488837 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 79496 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 137730 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 217226 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1169120 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 60750 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 60750 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 247213 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 173161 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 420374 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 90461 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 150265 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PPP LOAN OPTUM |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 90461 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1506604 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE LOCAL IS EXEMPT FROM FEDERAL INCOME 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 INCOME TAXES OR UNCERTAIN TAX POSITIONS HAVE BEEN REFLECTED IN THE LOCALS FINANCIAL STATEMENTS. THE LOCAL IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR TAX YEARS PRIOR TO 2018. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 387459 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1169120 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 150265 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1506604 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1597065 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1169120 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CPA SENDS RETURN TO BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO SIGNING THE FORM 8879 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 3226999 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2646448 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3226999 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1358102 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 125455 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1043665 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1169120 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4370 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 156976 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4370 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 156976 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2642078 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3070023 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1043665 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 141402 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 416850 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 148502 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1506604 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2646448 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3226999 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1800 |
| IRS990/TravelGrp/TotalAmt | 0 | 1800 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1154 E LINCOLN AVE |
| IRS990/USAddress/CityNm | 0 | MADISON HEIGHTS |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 480710425 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | WWW.OPCMIAMI.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | HENRY S WILLIAMS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BUSINESS MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2485480800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-02-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OPERATIVE PLASTERERS- AND CEMENT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | MASONS LOCAL 514 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OPER |
| ReturnHeader/Filer/EIN | 0 | 380407375 |
| ReturnHeader/Filer/PhoneNum | 0 | 2485480800 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1154 E LINCOLN AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MADISON HEIGHTS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48071 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 203920878 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BULTYNCK & CO PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 15985 CANAL RD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CLINTON TOWNSHIP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 480385021 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5862867300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2022-02-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTOPHER SCOTT CPAPFS MST |
| ReturnHeader/ReturnTs | 0 | 2022-02-24T11:36:31-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | HENRY |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | WILLIAMS |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-06-30 |
| ReturnHeader/TaxYr | 0 | 2020 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.