Civic Intelligence

Operative Plasterers & Cement Masons International Association

990 • Fiscal year 2018 • EIN 39-1960564

Jan 01, 2018 to Dec 31, 2018 • Filed on May 16, 2019

Organization ProfileWWW.OPCMIA599.COM
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

79th percentile

0.14x

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

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

87th percentile

0.28x

Higher debt load relative to revenue than 87% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Net Margin

63rd percentile

9.9%

Higher net margin than 63% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

71st percentile

$155,687

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2018

Asset Growth

51st percentile

3.8%

Faster asset growth than 51% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

76th percentile

12%

Faster revenue growth than 76% of similar nonprofits.

2018 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$3,470,708

Up $126,139 (+3.8%) from 2017

Net Assets

Up

$2,981,373

Up $175,356 (+6.2%) from 2017

Liabilities

Down

$489,335

Down $49,217 (-9.1%) from 2017

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin63rd percentile

Revenue

Up

$1,773,105

Up $185,692 (+12%) from 2017

Expenses

Up

$1,597,749

Up $250,634 (+19%) from 2017

Net Income

Down

$175,356

Down $64,942 (-27%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

2018

Assets$3,470,708
Liabilities$489,335
Net Assets$2,981,373
Open 2018 Filing

Operations Trend

Revenue Growth76th percentile

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

2018

Revenue$1,773,105
Expenses$1,597,749
Net Income$175,356
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 16, 2019
Return Version
2018v3.1
Gross Receipts
$1,843,907
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
Savings and Temporary Cash Investments$1,907,660$2,009,663▲ $102,003
Land, Buildings, and Equipment, Net$1,375,239$1,338,073▼ $37,166
Cash and Non-Interest-Bearing Accounts$49,566$110,329▲ $60,763
Inventories for Sale or Use$11,504$12,043▲ $539
Total Assets$3,344,569$3,470,708▲ $126,139
Other Assets Total$600$600→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$535,144$486,548▼ $48,596
Accounts Payable and Accrued Expenses$3,408$2,787▼ $621
Total Liabilities$538,552$489,335▼ $49,217
Net Assets / Fund Balance
Unrestricted Net Assets$2,806,017$2,981,373▲ $175,356
Total Net Assets Fund Balance$2,806,017$2,981,373▲ $175,356
Total Liabilities and Net Assets / Fund Balance$3,344,569$3,470,708▲ $126,139

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,081,439$312,093$1,393,532
Land$241,161-$241,161
Equipment$15,473$45,539$61,012
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd GrayBusiness ManagerFT$91,736$63,951$155,687
Bartholomew SwearingenPresidentFT$86,291$66,662$152,953
Felix RamirezVice PresidentFT$78,179$71,506$149,685
Matthew GanhsBusiness ManagerFT$78,717$66,055$144,772
Joshua TyrrellFinancial Secretary/treasurerFT$66,162$32,794$98,956
Kilah EngelkeRecording Secretary/business ManagerFT$44,736$29,299$74,035
Trae JamesBusiness ManagerFT$12,775$5,150$17,925
Douglas HansonSergeant-at-armsFT$7,386$4,012$11,398
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,683,766
Investment Income
$15,731
Other Revenue
$73,608
Change in Net Assets
$175,356

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,843,907
Revenue Not Reported on Financial Statements
$-70,802
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-70,802
Total Revenue per Audited Statements
$1,843,907
Total Revenue per Form 990
$1,773,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,052,203
Other Expenses$545,546
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---$805,411
Other Salaries and Wages---$105,686
Pension Plan Contributions---$63,142
Office Expenses---$49,497
Payments to Affiliates---$49,442
Payroll Taxes---$46,049
Travel---$42,754
Other Employee Benefits---$31,915
Conferences and Meetings---$26,683
Advertising---$25,197
Occupancy---$15,916
Fees for Services Accounting---$14,900
Depreciation Depletion---$8,587
Insurance---$7,627
Fees for Services Legal---$6,454
Interest---$4,576
Fees for Services Other---$4,052
All Other Expenses---$3,218
Other Expenses---$2,500
Total Functional Expenses$0$0$0$1,597,749

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,668,551
Expenses per Audited Statements$1,597,749
Total Expenses per Form 990$1,597,749
Expenses Not Reported on Form 990$70,802
Expenses Not Reported on Financial Statements$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
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 11B

“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

Filer Name
Operative Plasterers & Cement
EIN
39-1960564
Phone
4143540599
Address
8701 N LAUER STREET, MILWAUKEE, WI 53224

Signing Officer

Name
Joshua Tyrrell
Title
Financial Secretary Treasurer
Phone
4143540599
Signed
2019-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Tyrrell
Formed
1923
Legal Domicile
Wi
Voting Board Members
8
Independent Board Members
0
Employees
11
Volunteers
0

Preparer

Firm
Freyberg Hinkle Ashland Powers & Stowell
Address
15420 W CAPITOL DR, BROOKFIELD, WI 53005-2621
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 slection 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.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Rental expenses netted with rental income -70,802.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses netted with rental income 70,802.”

Raw XML AppendixShowing 400 of 425 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/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2INTERNATIONAL SUBSIDY
IRS990/ProgramServiceRevenueGrp/Desc3ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01650850
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116111
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt215945
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3860
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01650850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116111
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt215945
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3860
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08839
IRS990/PYOtherExpensesAmt0329664
IRS990/PYOtherRevenueAmt0-18820
IRS990/PYProgramServiceRevenueAmt01597394
IRS990/PYRevenuesLessExpensesAmt0240298
IRS990/PYSalariesCompEmpBnftPaidAmt01017451
IRS990/PYTotalExpensesAmt01347115
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01587413
IRS990/ReconcilationRevenueExpnssAmt0175356
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-20802
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01907660
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02009663
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01081439
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0312093
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01393532
IRS990ScheduleD/EquipmentGrp/BookValueAmt015473
IRS990ScheduleD/EquipmentGrp/DepreciationAmt045539
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt061012
IRS990ScheduleD/ExpensesNotReportedAmt070802
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01597749
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0241161
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0241161
IRS990ScheduleD/OtherExpensesIncludedAmt070802
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-70802
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-70802
IRS990ScheduleD/RevenueSubtotalAmt01843907
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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES NETTED WITH RENTAL INCOME -70,802.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES NETTED WITH RENTAL INCOME 70,802.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01338073
IRS990ScheduleD/TotalExpensesPerForm990Amt01597749
IRS990ScheduleD/TotalRevenuePerForm990Amt01773105
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01843907
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01668551
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt091736
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt186291
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt063951
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt166662
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TODD GRAY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BARTHOLOMEW SWEARINGEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0155687
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1152953
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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 SLECTION 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 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03344569
IRS990/TotalAssetsEOYAmt03470708
IRS990/TotalAssetsGrp/BOYAmt03344569
IRS990/TotalAssetsGrp/EOYAmt03470708
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/TotalAmt01597749
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0538552
IRS990/TotalLiabilitiesEOYAmt0489335
IRS990/TotalLiabilitiesGrp/BOYAmt0538552
IRS990/TotalLiabilitiesGrp/EOYAmt0489335
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02806017
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02981373
IRS990/TotalOtherCompensationAmt0339429
IRS990/TotalProgramServiceRevenueAmt01683766
IRS990/TotalReportableCompFromOrgAmt0465982
IRS990/TotalRevenueGrp/ExclusionAmt0-5071
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01778176
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01773105
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03344569
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03470708
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt042754
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02806017
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02981373
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08701 N LAUER STREET
IRS990/USAddress/CityNm0MILWAUKEE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053224
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.OPCMIA599.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA TYRRELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FINANCIAL SECRETARY TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04143540599
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS & CEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MASONS LOCAL 599
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0391960564

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,470,708
Liabilities
$489,335
Net assets
$2,981,373
Revenue
$1,773,105
Expenses
$1,597,749
Net income
$175,356
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