Civic Intelligence

Operative Plasterers & Cement Masons

EIN 42-0571084 • 501(c)5 • Des Moines, IA

Profile

To represent and protect the workplace rights of plasterers and cement masons in the construction industry.

1224 E Diehl AveDes Moines, IA 50315

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

32nd percentile

-4.6%

Higher net margin than 32% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

4th percentile

-100%

Faster asset growth than 4% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

7th percentile

-41%

Faster revenue growth than 7% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $74,045 (-100%) from 2020

Liabilities

Down

$0

Down $5,119 (-100%) from 2020

Net Assets

Down

$0

Down $68,926 (-100%) from 2020

Operations
Liabilities / Revenue60th percentileNet Margin32nd percentile

Revenue

Down

$148,111

Down $101,610 (-41%) from 2020

Expenses

Down

$154,903

Down $98,955 (-39%) from 2020

Net Income

Down

-$6,792

Down $2,655 (-64%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2011: $41,922Liabilities 2011: $02011Assets 2012: $32,428Liabilities 2012: $0Net Assets 2012: $32,4282012Assets 2014: $127,922Liabilities 2014: $5,006Net Assets 2014: $122,9162014Assets 2015: $146,997Liabilities 2015: $14,373Net Assets 2015: $132,6242015Assets 2016: $152,793Liabilities 2016: $9,141Net Assets 2016: $143,6522016Assets 2017: $136,770Liabilities 2017: $4,717Net Assets 2017: $132,0532017Assets 2018: $110,147Liabilities 2018: $5,748Net Assets 2018: $104,3992018Assets 2020: $74,045Liabilities 2020: $5,119Net Assets 2020: $68,9262020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0
Open 2021 Filing

Operations Trend

Revenue Growth7th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2011: $191,683Expenses 2011: $197,419Net Income 2011: -$5,7362011Revenue 2012: $204,690Expenses 2012: $214,184Net Income 2012: -$9,4942012Revenue 2014: $314,812Expenses 2014: $230,825Net Income 2014: $83,9872014Revenue 2015: $276,911Expenses 2015: $267,203Net Income 2015: $9,7082015Revenue 2016: $275,693Expenses 2016: $264,665Net Income 2016: $11,0282016Revenue 2017: $247,908Expenses 2017: $259,507Net Income 2017: -$11,5992017Revenue 2018: $226,122Expenses 2018: $253,776Net Income 2018: -$27,6542018Revenue 2020: $249,721Expenses 2020: $253,858Net Income 2020: -$4,1372020Revenue 2021: $148,111Expenses 2021: $154,903Net Income 2021: -$6,7922021

Highlighted filing

2021

Revenue$148,111
Expenses$154,903
Net Income-$6,792
Open 2021 Filing

Filings

Most recent year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$148,111
Expenses
$154,903
Net income
-$6,792
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.48$1.55$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.05$0.69$2.50$2.54$0.04
2018Summary only. Only limited summary data is available for this year.$1.10$0.06$1.04$2.26$2.54$0.28
2017Summary only. Only limited summary data is available for this year.$1.37$0.05$1.32$2.48$2.60$0.12
2016Summary only. Only limited summary data is available for this year.$1.53$0.09$1.44$2.76$2.65$0.11
2015Summary only. Only limited summary data is available for this year.$1.47$0.14$1.33$2.77$2.67$0.10
2014Summary only. Only limited summary data is available for this year.$1.28$0.05$1.23$3.15$2.31$0.84
2012Summary only. Only limited summary data is available for this year.$0.32$0.00$0.32$2.05$2.14$0.09
2011Summary only. Only limited summary data is available for this year.$0.42$0.00$1.92$1.97$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 22, 2022
Return Version
2021v4.0
Gross Receipts
$148,111
Mission and Program Overview

Mission

To represent and protect the workplace rights of plasterers and cement masons in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$51,191$0▼ $51,191
Cash and Non-Interest-Bearing Accounts$22,854$0▼ $22,854
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$74,045$0▼ $74,045
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$5,119--
Total Liabilities$5,119$0▼ $5,119
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$68,926--
Total Net Assets Fund Balance$68,926$0▼ $68,926
Total Liabilities and Net Assets / Fund Balance$74,045$0▼ $74,045
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Earl R Agan JrBusiness MgrFT$45,886$45,886
Shane AganSecretary-$333$333

Board Members and Trustees

NameTitle
Donald AndersonPresident
Steven CoxVice President
Brett LambertExec Board Mem
Jason OdomExec Board Mem
Kenneth BentlyExec Board Mem
Revenue and Support

Revenue Composition

Contributions and Grants
$142,862
Program Service Revenue
$2,800
Investment Income
$43
Other Revenue
$2,406
Change in Net Assets
$-6,792

Audited Revenue Reconciliation

Revenue per Audited Statements
$148,111
Total Revenue per Audited Statements
$148,111
Total Revenue per Form 990
$148,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$107,056
Other Expenses$46,942
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---$45,886
Pension Plan Contributions---$24,281
Other Salaries and Wages---$20,031
Other Employee Benefits---$11,730
Occupancy---$11,320
Fees for Services Legal---$7,821
Fees for Services Accounting---$7,520
Payroll Taxes---$5,128
Office Expenses---$1,955
Other Expenses---$1,110
Benefits to Members---$905
All Other Expenses---$424
Fees for Services Other---$333
Travel---$115
Insurance---$30
Total Functional Expenses$0$0$0$154,903

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$154,903
Total Expenses per Audited Statements$154,903
Total Expenses per Form 990$154,903
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The organization has a voting membership”

Form 990, Part VI, Line 11B: Form 990 Review Process

“Business manager reviews form 990 before filing”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Form lm-2 labor organization annual report”

Filing and Contact Details

Filer

Filer Name
Operative Plasterers & Cement Masons
EIN
42-0571084
Phone
5152661668
Address
1224 E DIEHL AVE, DES MOINES, IA 50315

Signing Officer

Name
Earl R Agan Jr
Title
Business Manager
Signed
2022-02-22
Discuss with paid preparer
Yes

Organization Details

Formed
1940
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
0
Employees
2

Preparer

Firm
Richard L Tallman CPA
Address
2515 UNIVERSITY BLVD SUITE 101, AMES, IA 50010
Preparer
Richard L Tallman
Phone
5152926339
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Fmv assets distributed to transferee - schedule n = -$66280”

Other Changes In Net Assets Or Fund Balances - Other Increases

“Payroll liabilities assumed by transferee organization = $4146”

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is exempt from income tax under IRC section 501(c)(5), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Organizations has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The Organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.”

Raw XML Appendix389 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from income tax under IRC section 501(c)(5), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Organizations has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The Organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0154903
IRS990ScheduleD/TotalRevenuePerForm990Amt0148111
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0148111
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0154903
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0false
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0true
IRS990ScheduleN/EmployeeOfSuccessorInd0true
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH IN CHECKING
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1CASH IN SAVINGS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02021-07-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12021-07-29
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0470199095
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1470199095
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt027690
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt138590
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(c)(5)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(c)(5)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01224 E DIEHL AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt11224 E DIEHL AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0DES MOINES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1DES MOINES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0IA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1IA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd050315
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd150315
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0true
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0EARL R. AGAN, JR., BUSINESS MANAGER OF ORGANIZATION WILL RECEIVE EMPLOYEE COMPENSATION OF TRANSFEREE ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I & 2, Line 2e - Name and Explanation for Involvement in Successor
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A VOTING MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BUSINESS MANAGER REVIEWS FORM 990 BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM LM-2 LABOR ORGANIZATION ANNUAL REPORT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FMV ASSETS DISTRIBUTED TO TRANSFEREE - SCHEDULE N = -$66280
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PAYROLL LIABILITIES ASSUMED BY TRANSFEREE ORGANIZATION = $4146
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Increases
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
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IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt074045
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0142862
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0154903
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05119
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt05119
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt068926
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt0154903
IRS990/TotalProgramServiceRevenueAmt02800
IRS990/TotalReportableCompFromOrgAmt046219
IRS990/TotalRevenueGrp/ExclusionAmt043
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05206
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0148111
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt074045
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TravelGrp/TotalAmt0115
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01224 E DIEHL AVE
IRS990/USAddress/CityNm0DES MOINES
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050315
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EARL R AGAN JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS & CEMENT MASONS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL UNION NO 21
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0420571084
ReturnHeader/Filer/PhoneNum05152661668
ReturnHeader/Filer/USAddress/AddressLine1Txt01224 E DIEHL AVE
ReturnHeader/Filer/USAddress/CityNm0DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050315
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421237086
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICHARD L TALLMAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02515 UNIVERSITY BLVD SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AMES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050010
ReturnHeader/PreparerPersonGrp/PhoneNum05152926339
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD L TALLMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-02-28T14:21:40-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0EARL R AGAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JR
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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