Civic Intelligence

Operative Plasterers & Cement Masons International Association

990 • Fiscal year 2021 • EIN 38-0407375

Jul 01, 2020 to Jun 30, 2021 • Filed on Feb 21, 2022

1154 E Lincoln AveMadison Heights, MI 48071

(248) 548-0800

Siviq Scores

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

Liabilities / Assets

68th percentile

0.05x

Higher debt load relative to assets than 68% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

74th percentile

0.10x

Higher debt load relative to revenue than 74% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Net Margin

76th percentile

22%

Higher net margin than 76% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

51st percentile

$99,242

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

45th percentile

1.4%

Faster revenue growth than 45% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

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

Historical Trend

Balance Sheet Trend

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

$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

2021

Assets$3,226,999
Liabilities$156,976
Net Assets$3,070,023

Operations Trend

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

2021

Revenue$1,506,604
Expenses$1,169,120
Net Income$337,484
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Feb 21, 2022
Return Version
2020v4.0
Gross Receipts
$1,506,604
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$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 Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$247,213$173,161$420,374
Equipment$79,496$137,730$217,226
Land$60,750-$60,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Henry S WilliamsBusiness ManFT$99,242$99,242
Juan HernandezBoard MemberFT$89,206$89,206
Michael StanfieldRecording SeFT$86,863$86,863
Keino WalkerPresidentFT$86,517$86,517
Lance RyanVice PresideFT$55,022$55,022

Board Members and Trustees

NameTitle
Chris RichardsonBoard Member
Terrance SmithBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,358,102
Program Service Revenue
$141,402
Investment Income
$7,100
Other Revenue
$0
Change in Net Assets
$337,484

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,506,604
Revenue Not Reported on Form 990
$90,461
Total Revenue per Audited Statements
$1,597,065
Total Revenue per Form 990
$1,506,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,169,120
Total Expenses per Audited Statements$1,169,120
Total Expenses per Form 990$1,169,120
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan Optum$150,265
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
2022-02-21
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
8

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

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.

Financial Statement Notes

Schedule D, Page 3, Part X

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.

Raw XML Appendix346 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/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01506604
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01929817
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02488837
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt079496
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0137730
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0217226
IRS990ScheduleD/ExpensesSubtotalAmt01169120
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt060750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060750
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0247213
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0173161
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0420374
IRS990ScheduleD/NetUnrealizedGainsInvstAmt090461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0150265
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN OPTUM
IRS990ScheduleD/RevenueNotReportedAmt090461
IRS990ScheduleD/RevenueSubtotalAmt01506604
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0387459
IRS990ScheduleD/TotalExpensesPerForm990Amt01169120
IRS990ScheduleD/TotalLiabilityAmt0150265
IRS990ScheduleD/TotalRevenuePerForm990Amt01506604
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01597065
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01169120
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE 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/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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02646448
IRS990/TotalAssetsEOYAmt03226999
IRS990/TotalAssetsGrp/BOYAmt02646448
IRS990/TotalAssetsGrp/EOYAmt03226999
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01358102
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0125455
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01043665
IRS990/TotalFunctionalExpensesGrp/TotalAmt01169120
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04370
IRS990/TotalLiabilitiesEOYAmt0156976
IRS990/TotalLiabilitiesGrp/BOYAmt04370
IRS990/TotalLiabilitiesGrp/EOYAmt0156976
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02642078
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03070023
IRS990/TotalProgramServiceExpensesAmt01043665
IRS990/TotalProgramServiceRevenueAmt0141402
IRS990/TotalReportableCompFromOrgAmt0416850
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0148502
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01506604
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02646448
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03226999
IRS990/TravelGrp/ProgramServicesAmt01800
IRS990/TravelGrp/TotalAmt01800
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01154 E LINCOLN AVE
IRS990/USAddress/CityNm0MADISON HEIGHTS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0480710425
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.OPCMIAMI.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HENRY S WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum02485480800
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS- AND CEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MASONS LOCAL 514
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0380407375
ReturnHeader/Filer/PhoneNum02485480800
ReturnHeader/Filer/USAddress/AddressLine1Txt01154 E LINCOLN AVE
ReturnHeader/Filer/USAddress/CityNm0MADISON HEIGHTS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048071
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203920878
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/PreparationDt02022-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02022-02-24T11:36:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HENRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WILLIAMS
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2021Detailed filing. Detailed filing data is available for this year.$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