Civic Intelligence

Operative Plasterers & Cement Masons

990 • Fiscal year 2018 • EIN 41-1801561

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 06, 2019

312 Central Avenue No 386Minneapolis, MN 55414

(612) 379-1515

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

Higher debt load relative to assets than 45% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

50th percentile

0.01x

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

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Net Margin

9th percentile

-15%

Higher net margin than 9% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

87th percentile

$137,212

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 55.7% of source-year revenue.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Asset Growth

19th percentile

-6.0%

Faster asset growth than 19% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

34th percentile

-1.7%

Faster revenue growth than 34% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$574,204

Down $36,539 (-6.0%) from 2017

Net Assets

Down

$572,446

Down $35,947 (-5.9%) from 2017

Liabilities

Down

$1,758

Down $592 (-25%) from 2017

Revenue

Down

$246,291

Down $4,135 (-1.7%) from 2017

Expenses

Up

$282,238

Up $46,850 (+20%) from 2017

Net Income

Down

-$35,947

Down $50,985 (-339%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $329,126Liabilities 2011: $1,9882011Assets 2012: $343,360Liabilities 2012: $1,5922012Assets 2013: $386,897Liabilities 2013: $1,715Net Assets 2013: $385,1822013Assets 2014: $438,226Liabilities 2014: $1,781Net Assets 2014: $436,4452014Assets 2015: $528,357Liabilities 2015: $1,801Net Assets 2015: $526,5562015Assets 2016: $595,636Liabilities 2016: $2,281Net Assets 2016: $593,3552016Assets 2017: $610,743Liabilities 2017: $2,350Net Assets 2017: $608,3932017Assets 2018: $574,204Liabilities 2018: $1,758Net Assets 2018: $572,4462018Assets 2019: $544,652Liabilities 2019: $1,774Net Assets 2019: $542,8782019Assets 2020: $567,974Liabilities 2020: $1,890Net Assets 2020: $566,0842020Assets 2021: $564,059Liabilities 2021: $2,419Net Assets 2021: $561,6402021Assets 2022: $561,793Liabilities 2022: $2,543Net Assets 2022: $559,2502022Assets 2023: $545,962Liabilities 2023: $2,681Net Assets 2023: $543,2812023Assets 2024: $592,006Liabilities 2024: $2,176Net Assets 2024: $589,8302024

Highlighted filing

2018

Assets$574,204
Liabilities$1,758
Net Assets$572,446

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $169,825Expenses 2011: $179,192Net Income 2011: -$9,3672011Revenue 2012: $188,871Expenses 2012: $173,478Net Income 2012: $15,3932012Revenue 2013: $221,256Expenses 2013: $177,677Net Income 2013: $43,5792013Revenue 2014: $236,963Expenses 2014: $185,700Net Income 2014: $51,2632014Revenue 2015: $271,828Expenses 2015: $181,717Net Income 2015: $90,1112015Revenue 2016: $263,567Expenses 2016: $196,768Net Income 2016: $66,7992016Revenue 2017: $250,426Expenses 2017: $235,388Net Income 2017: $15,0382017Revenue 2018: $246,291Expenses 2018: $282,238Net Income 2018: -$35,9472018Revenue 2019: $265,212Expenses 2019: $294,780Net Income 2019: -$29,5682019Revenue 2020: $230,365Expenses 2020: $207,159Net Income 2020: $23,2062020Revenue 2021: $205,861Expenses 2021: $210,305Net Income 2021: -$4,4442021Revenue 2022: $227,179Expenses 2022: $229,569Net Income 2022: -$2,3902022Revenue 2023: $246,075Expenses 2023: $262,044Net Income 2023: -$15,9692023Revenue 2024: $301,479Expenses 2024: $254,930Net Income 2024: $46,5492024

Highlighted filing

2018

Revenue$246,291
Expenses$282,238
Net Income-$35,947
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 6, 2019
Return Version
2018v3.1
Gross Receipts
$246,291
Mission and Program Overview

Mission

To organize all workers for the economic, moral and social advancement of their condition and status.

LABOR UNION

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$317,578$319,001▲ $1,423
Cash and Non-Interest-Bearing Accounts$285,811$246,994▼ $38,817
Investments Other Securities$5,500$5,500→ $0
Land, Buildings, and Equipment, Net$1,854$2,709▲ $855
Total Assets$610,743$574,204▼ $36,539
Liabilities
Other Liabilities$2,350$1,758▼ $592
Total Liabilities$2,350$1,758▼ $592
Net Assets / Fund Balance
Unrestricted Net Assets$608,393$572,446▼ $35,947
Total Net Assets Fund Balance$608,393$572,446▼ $35,947
Total Liabilities and Net Assets / Fund Balance$610,743$574,204▼ $36,539

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,709$10,835$13,544
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Timothy HouseBusiness Manager/financial SecretaryFT$84,525$52,687$137,212
Pat EstesPresident/trustee-$599-$599
William DezelarTrustee-$599-$599
Troy LowryTrustee-$540-$540
Brian HauserRecording Secretary-$510-$510
Jason LockeVice President/trustee-$480-$480
Seth SchroederSergeant-at-arms-$480-$480
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$244,710
Investment Income
$1,423
Other Revenue
$158
Change in Net Assets
$-35,947

Audited Revenue Reconciliation

Revenue per Audited Statements
$246,291
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$246,291
Total Revenue per Form 990
$246,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$220,732
Other Expenses$61,104
Grants and Similar Amounts Paid$402
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$140,420
Other Salaries and Wages---$47,289
Travel---$14,264
Pension Plan Contributions---$13,284
Payments to Affiliates---$12,500
Occupancy---$11,076
Payroll Taxes---$10,419
Other Employee Benefits---$9,320
Fees for Services Accounting---$8,250
Office Expenses---$5,618
Advertising---$3,989
Other Expenses---$1,999
Insurance---$1,772
Information Technology---$900
Depreciation Depletion---$736
Grants to Domestic Orgs---$300
Grants to Domestic Individuals---$102
Total Functional Expenses$0$0$0$282,238

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$282,238
Total Expenses per Audited Statements$282,238
Total Expenses per Form 990$282,238
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholdings$1,758
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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 is composed of active members. An active member is a member who has satisfied the requirements for membership and has full voting rights.

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

The local's membership is responsible for electing the executive board of the local union. The executive board is the governing body.

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

The membership must approve any increase in the rate of dues, initiation fees or the levying of any general or special assessment. The membership must approve all collective bargaining agreements, ratify any agreements or amendments proposed by the executive board to collective bargaining agreements, and must approve any strikes. In addition, the general membership must approve any amendments to the by-laws proposed by the executive board. At monthly membership meetings, all nonroutine expenses like donations, travel and conference expenses are read to the general membership for approval.

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

There are no committees with the authority to act on behalf of the executive board.

Form 990, Part VI, Section B, Line 11B

Form 990 is provided to and reviewed by the entire executive board before it is filed.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are made available to the local's active members upon request at the local's office in minneapolis, mn.

Filing and Contact Details

Filer

Filer Name
Operative Plasterers & Cement Masons
EIN
41-1801561
Phone
6123791515
Address
312 CENTRAL AVENUE NO 386, MINNEAPOLIS, MN 55414

Signing Officer

Name
Timothy House
Title
Business Mgr/financial Secretary
Phone
6123791515
Signed
2019-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy House
Formed
1995
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
0
Employees
2
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
6800 FRANCE AVENUE SO SUITE 550, EDINA, MN 55435
Preparer
Larry Wood
Phone
9528413950
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The local is required to evaluate its tax position and disclose the amount of a tax liability if the local has taken an uncertain position that more likely than not would not be sustained upon examination by tax authorities. The local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML Appendix345 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/Desc0THE OBJECTIVES OF THIS UNION SHALL BE TO ENCOURAGE A HIGH STANDARD OF SKILL AMONG ITS MEMBERS, THUS PROVIDING THE TRADE WITH COMPETENT WORKERS; TO OBTAIN AND MAINTAIN A FAIR STANDARD OF WAGES; TO ASSIST EACH OTHER IN SECURING EMPLOYMENT; TO PROTECT THE JURISDICTION OF THE TRADE; TO THOROUGHLY ORGANIZE THOSE WORKING AT OUR CRAFTS FOR MUTUAL BENEFIT, PROTECTION AND GENERAL WELL-BEING; AND TO ADVANCE AND ELEVATE THE MORAL, INTELLECTUAL, SOCIAL AND FINANCIAL CONDITIONS OF ALL ITS MEMBERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt4SERGEANT-AT-ARMS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL IS REQUIRED TO EVALUATE ITS TAX POSITION AND DISCLOSE THE AMOUNT OF A TAX LIABILITY IF THE LOCAL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERSHIP IS COMPOSED OF ACTIVE MEMBERS. AN ACTIVE MEMBER IS A MEMBER WHO HAS SATISFIED THE REQUIREMENTS FOR MEMBERSHIP AND HAS FULL VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LOCAL'S MEMBERSHIP IS RESPONSIBLE FOR ELECTING THE EXECUTIVE BOARD OF THE LOCAL UNION. THE EXECUTIVE BOARD IS THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP MUST APPROVE ANY INCREASE IN THE RATE OF DUES, INITIATION FEES OR THE LEVYING OF ANY GENERAL OR SPECIAL ASSESSMENT. THE MEMBERSHIP MUST APPROVE ALL COLLECTIVE BARGAINING AGREEMENTS, RATIFY ANY AGREEMENTS OR AMENDMENTS PROPOSED BY THE EXECUTIVE BOARD TO COLLECTIVE BARGAINING AGREEMENTS, AND MUST APPROVE ANY STRIKES. IN ADDITION, THE GENERAL MEMBERSHIP MUST APPROVE ANY AMENDMENTS TO THE BY-LAWS PROPOSED BY THE EXECUTIVE BOARD. AT MONTHLY MEMBERSHIP MEETINGS, ALL NONROUTINE EXPENSES LIKE DONATIONS, TRAVEL AND CONFERENCE EXPENSES ARE READ TO THE GENERAL MEMBERSHIP FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS PROVIDED TO AND REVIEWED BY THE ENTIRE EXECUTIVE BOARD BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE LOCAL'S ACTIVE MEMBERS UPON REQUEST AT THE LOCAL'S OFFICE IN MINNEAPOLIS, MN.
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 C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0610743
IRS990/TotalAssetsEOYAmt0574204
IRS990/TotalAssetsGrp/BOYAmt0610743
IRS990/TotalAssetsGrp/EOYAmt0574204
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0282238
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02350
IRS990/TotalLiabilitiesEOYAmt01758
IRS990/TotalLiabilitiesGrp/BOYAmt02350
IRS990/TotalLiabilitiesGrp/EOYAmt01758
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0608393
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0572446
IRS990/TotalOtherCompensationAmt052687
IRS990/TotalProgramServiceRevenueAmt0244710
IRS990/TotalReportableCompFromOrgAmt087733
IRS990/TotalRevenueGrp/ExclusionAmt01581
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0244710
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0246291
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0610743
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0574204
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt014264
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0608393
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0572446
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0312 CENTRAL AVENUE NO 386
IRS990/USAddress/CityNm0MINNEAPOLIS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055414
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY HOUSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MGR/FINANCIAL SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06123791515
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS & CEMENT MASONS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INTERNATIONAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0411801561
ReturnHeader/Filer/PhoneNum06123791515
ReturnHeader/Filer/USAddress/AddressLine1Txt0312 CENTRAL AVENUE NO 386
ReturnHeader/Filer/USAddress/CityNm0MINNEAPOLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055414
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CFF4346417A8E5FACB9E7182DF3A31926CE1D6AD
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00938D8DB5C4DDE853E46E76E68F7A068926B230F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.235.239.120
ReturnHeader/FilingSecurityInformation/IPDt02019-06-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:52:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320043599
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEGACY PROFESSIONALS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06800 FRANCE AVENUE SO SUITE 550
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EDINA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055435
ReturnHeader/PreparerPersonGrp/PhoneNum09528413950
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LARRY WOOD
ReturnHeader/ReturnTs02019-06-11T10:50:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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.$5.92$0.02$5.90$3.01$2.55$0.47
2023Detailed filing. Detailed filing data is available for this year.$5.46$0.03$5.43$2.46$2.62$0.16
2022Detailed filing. Detailed filing data is available for this year.$5.62$0.03$5.59$2.27$2.30$0.02
2021Detailed filing. Detailed filing data is available for this year.$5.64$0.02$5.62$2.06$2.10$0.04
2020Detailed filing. Detailed filing data is available for this year.$5.68$0.02$5.66$2.30$2.07$0.23
2019Detailed filing. Detailed filing data is available for this year.$5.45$0.02$5.43$2.65$2.95$0.30
2018Detailed filing. Detailed filing data is available for this year.$5.74$0.02$5.72$2.46$2.82$0.36
2017Detailed filing. Detailed filing data is available for this year.$6.11$0.02$6.08$2.50$2.35$0.15
2016Detailed filing. Detailed filing data is available for this year.$5.96$0.02$5.93$2.64$1.97$0.67
2015Detailed filing. Detailed filing data is available for this year.$5.28$0.02$5.27$2.72$1.82$0.90
2014Summary only. Only limited summary data is available for this year.$4.38$0.02$4.36$2.37$1.86$0.51
2013Summary only. Only limited summary data is available for this year.$3.87$0.02$3.85$2.21$1.78$0.44
2012Summary only. Only limited summary data is available for this year.$3.43$0.02$1.89$1.73$0.15
2011Summary only. Only limited summary data is available for this year.$3.29$0.02$1.70$1.79$0.09