Civic Intelligence

Operative Plasterers & Cement Masons International Association

990 • Fiscal year 2013 • EIN 39-1960564

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 27, 2014

8701 N Lauer StreetMilwaukee, WI 53224

(414) 354-0599

Siviq Scores

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

Liabilities / Assets

88th percentile

0.35x

Higher debt load relative to assets than 88% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

94th percentile

0.67x

Higher debt load relative to revenue than 94% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Net Margin

77th percentile

14%

Higher net margin than 77% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

64th percentile

$136,916

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2013

Asset Growth

62nd percentile

6.4%

Faster asset growth than 62% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

45th percentile

0.6%

Faster revenue growth than 45% of similar nonprofits.

2013 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Up

$2,384,942

Up $143,419 (+6.4%) from 2012

Net Assets

Up

$1,557,864

Up $168,148 (+12%) from 2012

Liabilities

Down

$827,078

Down $24,729 (-2.9%) from 2012

Revenue

Up

$1,242,459

Up $7,393 (+0.6%) from 2012

Expenses

Down

$1,074,311

Down $1,019 (-0.1%) from 2012

Net Income

Up

$168,148

Up $8,412 (+5.3%) from 2012

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 2011: $2,105,861Liabilities 2011: $875,881Net Assets 2011: $1,229,9802011Assets 2012: $2,241,523Liabilities 2012: $851,807Net Assets 2012: $1,389,7162012Assets 2013: $2,384,942Liabilities 2013: $827,078Net Assets 2013: $1,557,8642013Assets 2014: $2,512,439Liabilities 2014: $797,186Net Assets 2014: $1,715,2532014Assets 2015: $2,834,910Liabilities 2015: $690,694Net Assets 2015: $2,144,2162015Assets 2016: $3,214,039Liabilities 2016: $648,320Net Assets 2016: $2,565,7192016Assets 2017: $3,344,569Liabilities 2017: $538,552Net Assets 2017: $2,806,0172017Assets 2018: $3,470,708Liabilities 2018: $489,335Net Assets 2018: $2,981,3732018Assets 2019: $3,114,938Liabilities 2019: $2,787Net Assets 2019: $3,112,1512019Assets 2020: $3,233,787Liabilities 2020: $3,484Net Assets 2020: $3,230,3032020Assets 2021: $3,280,874Liabilities 2021: $3,087Net Assets 2021: $3,277,7872021Assets 2022: $3,121,888Liabilities 2022: $3,184Net Assets 2022: $3,118,7042022Assets 2023: $3,329,704Liabilities 2023: $3,180Net Assets 2023: $3,326,5242023Assets 2024: $3,734,457Liabilities 2024: $3,000Net Assets 2024: $3,731,4572024

Highlighted filing

2013

Assets$2,384,942
Liabilities$827,078
Net Assets$1,557,864

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $970,712Expenses 2011: $1,172,755Net Income 2011: -$202,0432011Revenue 2012: $1,235,066Expenses 2012: $1,075,330Net Income 2012: $159,7362012Revenue 2013: $1,242,459Expenses 2013: $1,074,311Net Income 2013: $168,1482013Revenue 2014: $1,377,473Expenses 2014: $1,220,084Net Income 2014: $157,3892014Revenue 2015: $1,656,259Expenses 2015: $1,227,296Net Income 2015: $428,9632015Revenue 2016: $1,635,241Expenses 2016: $1,213,738Net Income 2016: $421,5032016Revenue 2017: $1,587,413Expenses 2017: $1,347,115Net Income 2017: $240,2982017Revenue 2018: $1,773,105Expenses 2018: $1,597,749Net Income 2018: $175,3562018Revenue 2019: $1,955,114Expenses 2019: $1,824,336Net Income 2019: $130,7782019Revenue 2020: $1,823,977Expenses 2020: $1,705,825Net Income 2020: $118,1522020Revenue 2021: $1,751,687Expenses 2021: $1,704,203Net Income 2021: $47,4842021Revenue 2022: $1,618,451Expenses 2022: $1,777,534Net Income 2022: -$159,0832022Revenue 2023: $1,946,684Expenses 2023: $1,738,864Net Income 2023: $207,8202023Revenue 2024: $2,129,471Expenses 2024: $1,724,538Net Income 2024: $404,9332024

Highlighted filing

2013

Revenue$1,242,459
Expenses$1,074,311
Net Income$168,148
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 27, 2014
Return Version
2013v3.0
Gross Receipts
$1,242,459
Mission and Program Overview

Mission

To promote and protect the interests of its membership by providing education, training, job placement and organizing workers to join the union.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,549,522$1,511,633▼ $37,889
Savings and Temporary Cash Investments$667,667$828,379▲ $160,712
Cash and Non-Interest-Bearing Accounts$21,519$38,496▲ $16,977
Inventories for Sale or Use$2,665$6,284▲ $3,619
Total Assets$2,241,523$2,384,942▲ $143,419
Other Assets Total$150$150→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$849,703$824,930▼ $24,773
Accounts Payable and Accrued Expenses$2,104$2,148▲ $44
Total Liabilities$851,807$827,078▼ $24,729
Net Assets / Fund Balance
Unrestricted Net Assets$1,389,716$1,557,864▲ $168,148
Total Net Assets Fund Balance$1,389,716$1,557,864▲ $168,148
Total Liabilities and Net Assets / Fund Balance$2,241,523$2,384,942▲ $143,419

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,255,630$137,902$1,393,532
Land$241,161-$241,161
Equipment$14,842$30,706$45,548
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dan DoperalskiBusiness ManagerFT$78,877$58,039$136,916
Scott HinkFinancial Secretary/treasuFT$80,158$53,919$134,077
Matthew GanhsRecording SecretaryFT$76,158$53,159$129,317
James MillerPresidentFT$77,400$49,267$126,667
Christopher PetersonVice PresidentFT$66,310$54,214$120,524
Revenue and Support

Revenue Composition

Contributions and Grants
$1,189,704
Program Service Revenue
$0
Investment Income
$2,327
Other Revenue
$50,428
Change in Net Assets
$168,148
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$777,556
Other Expenses$296,755
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-$647,501-$647,501
Other Salaries and Wages-$52,441-$52,441
Interest-$44,622-$44,622
Depreciation Depletion-$39,592-$39,592
Travel-$37,373-$37,373
Payroll Taxes-$34,946-$34,946
Payments to Affiliates-$30,359-$30,359
Office Expenses-$29,442-$29,442
Other Employee Benefits-$22,013-$22,013
Pension Plan Contributions-$20,655-$20,655
Fees for Services Legal-$13,150-$13,150
Occupancy-$11,796-$11,796
Conferences and Meetings-$11,740-$11,740
Insurance-$9,607-$9,607
Fees for Services Accounting-$7,715-$7,715
Fees for Services Other-$6,387-$6,387
Advertising-$3,716-$3,716
All Other Expenses-$1,968-$1,968
Other Expenses-$810-$810
Total Functional Expenses$0$1,074,311$0$1,074,311
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
No
Subject to proxy tax
Yes
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
Yes
Other officer compensation reviewed
Yes
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

The membership of the local is made up of journeypersons, apprentices, trainees and retirees.

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

All members are eligible to vote for officers.

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

All members of the local are eligible to vote for officers, but retirees cannot not vote on contracts.

Form 990, Part VI, Section A, Line 8B

The local has no committee with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

The form 990 is provided to the local's business manager and financial secretary/treasurer to review and approve. They present the form 990 to the rest of the executive board at their subsequent meeting.

Form 990, Part VI, Section B, Line 15

Officer compensation is set at the nomination meetings prior to the statewide officer elections. Any changes in the compensation of the business manager, financial secretary, officers is subject to approval by the general membership and is noted in the minutes of the meetings.

Form 990, Part VI, Section C, Line 19

The documents are on file at the union's local office and are available upon request.

Filing and Contact Details

Filer

EIN
39-1960564
Phone
4143540599

Signing Officer

Name
Scott Hink
Title
Financial Secretary Treasurer
Phone
4143540599
Signed
2014-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Hink
Formed
1923
Legal Domicile
Wi
Voting Board Members
5
Independent Board Members
0
Employees
6
Volunteers
0

Preparer

Preparer
Thomas M Powers CPA
Phone
2627846210
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

The local's policy is to prepare its financial statements on a modified cash basis of accounting.

Form 990, Part XII, Line 2(C)

The executive board assumes responsibility for oversight of the audit and for the selection of an independent accountant.

Financial Statement Notes

PART X, LINE 2:

U.s. Generally accepted accounting principles require the local's management to evaluate tax positions taken by the local and recognize a tax liability (or asset) if the local has taken an uncertain position that more likely than not would not be sustained upon examination by the irs. The local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The local's management believes it is no longer subject to income tax examinations for years prior to 2010.

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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IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
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IRS990ScheduleD/LandGrp/BookValueAmt0241161
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0241161
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE LOCAL'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE LOCAL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE LOCAL'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01511633
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERSHIP OF THE LOCAL IS MADE UP OF JOURNEYPERSONS, APPRENTICES, TRAINEES AND RETIREES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS ARE ELIGIBLE TO VOTE FOR OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS OF THE LOCAL ARE ELIGIBLE TO VOTE FOR OFFICERS, BUT RETIREES CANNOT NOT VOTE ON CONTRACTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LOCAL HAS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PROVIDED TO THE LOCAL'S BUSINESS MANAGER AND FINANCIAL SECRETARY/TREASURER TO REVIEW AND APPROVE. THEY PRESENT THE FORM 990 TO THE REST OF THE EXECUTIVE BOARD AT THEIR SUBSEQUENT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICER COMPENSATION IS SET AT THE NOMINATION MEETINGS PRIOR TO THE STATEWIDE OFFICER ELECTIONS. ANY CHANGES IN THE COMPENSATION OF THE BUSINESS MANAGER, FINANCIAL SECRETARY, OFFICERS IS SUBJECT TO APPROVAL BY THE GENERAL MEMBERSHIP AND IS NOTED IN THE MINUTES OF THE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE DOCUMENTS ARE ON FILE AT THE UNION'S LOCAL OFFICE AND ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE LOCAL'S POLICY IS TO PREPARE ITS FINANCIAL STATEMENTS ON A MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE EXECUTIVE BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT.
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 A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2(C)
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02241523
IRS990/TotalAssetsEOYAmt02384942
IRS990/TotalAssetsGrp/BOYAmt02241523
IRS990/TotalAssetsGrp/EOYAmt02384942
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01189704
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01074311
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01074311
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0851807
IRS990/TotalLiabilitiesEOYAmt0827078
IRS990/TotalLiabilitiesGrp/BOYAmt0851807
IRS990/TotalLiabilitiesGrp/EOYAmt0827078
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01389716
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01557864
IRS990/TotalOtherCompensationAmt0268598
IRS990/TotalReportableCompFromOrgAmt0378903
IRS990/TotalRevenueGrp/ExclusionAmt052327
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0428
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01242459
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02241523
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02384942
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt037373
IRS990/TravelGrp/TotalAmt037373
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01389716
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01557864
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine108701 N LAUER STREET
IRS990/USAddress/City0MILWAUKEE
IRS990/USAddress/State0WI
IRS990/USAddress/ZIPCode053224
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.OPCMIA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT HINK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL SECRETARY TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04143540599
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-27
ReturnHeader/Filer/BusinessName/BusinessNameLine10OPERATIVE PLASTERERS & CEMENT MASONS LOCAL 599
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0391960564
ReturnHeader/Filer/PhoneNum04143540599
ReturnHeader/Filer/USAddress/AddressLine108701 N LAUER STREET
ReturnHeader/Filer/USAddress/City0MILWAUKEE
ReturnHeader/Filer/USAddress/State0WI
ReturnHeader/Filer/USAddress/ZIPCode053224
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391531945
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10FREYBERG HINKLE ASHLAND POWERS & STOWELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1015420 W CAPITOL DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BROOKFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0530052621
ReturnHeader/PreparerPersonGrp/PhoneNum02627846210
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS M POWERS CPA
ReturnHeader/ReturnTs02014-02-27T15:50:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.00$3.73$2.13$1.72$0.40
2023Detailed filing. Detailed filing data is available for this year.$3.33$0.00$3.33$1.95$1.74$0.21
2022Detailed filing. Detailed filing data is available for this year.$3.12$0.00$3.12$1.62$1.78$0.16
2021Detailed filing. Detailed filing data is available for this year.$3.28$0.00$3.28$1.75$1.70$0.05
2020Detailed filing. Detailed filing data is available for this year.$3.23$0.00$3.23$1.82$1.71$0.12
2019Detailed filing. Detailed filing data is available for this year.$3.11$0.00$3.11$1.96$1.82$0.13
2018Detailed filing. Detailed filing data is available for this year.$3.47$0.49$2.98$1.77$1.60$0.18
2017Detailed filing. Detailed filing data is available for this year.$3.34$0.54$2.81$1.59$1.35$0.24
2016Detailed filing. Detailed filing data is available for this year.$3.21$0.65$2.57$1.64$1.21$0.42
2015Detailed filing. Detailed filing data is available for this year.$2.83$0.69$2.14$1.66$1.23$0.43
2014Detailed filing. Detailed filing data is available for this year.$2.51$0.80$1.72$1.38$1.22$0.16
2013Detailed filing. Detailed filing data is available for this year.$2.38$0.83$1.56$1.24$1.07$0.17
2012Summary only. Only limited summary data is available for this year.$2.24$0.85$1.39$1.24$1.08$0.16
2011Summary only. Only limited summary data is available for this year.$2.11$0.88$1.23$0.97$1.17$0.20