Civic Intelligence

Operative Plasterers & Cement Mason

EIN 44-0194955 • 501(c)5 • Independence, MO

Profile

To encourage a high standard of skill; fair standard of wages; assist each other in securing employment; protect the jurisdiction of the trade

301 S MainIndependence, MO 64050

www.opcmia518.org

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

75th percentile

19%

Higher net margin than 75% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

83rd percentile

18%

Faster asset growth than 83% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

17%

Faster revenue growth than 78% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$1,707,021

Up $258,258 (+18%) from 2022

Liabilities

Down

$429

Down $174,908 (-100%) from 2022

Net Assets

Up

$1,706,592

Up $433,166 (+34%) from 2022

Operations
Liabilities / Revenue26th percentileNet Margin75th percentile

Revenue

Up

$2,255,676

Up $319,749 (+17%) from 2022

Expenses

Up

$1,827,346

Up $141,030 (+8.4%) from 2022

Net Income

Up

$428,330

Up $178,719 (+72%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $881,808Liabilities 2010: $34,915Net Assets 2010: $846,8932010Assets 2011: $780,463Liabilities 2011: $44,204Net Assets 2011: $736,2592011Assets 2012: $715,146Liabilities 2012: $24,453Net Assets 2012: $690,6932012Assets 2013: $707,979Liabilities 2013: $46,480Net Assets 2013: $661,4992013Assets 2014: $610,677Liabilities 2014: $36,416Net Assets 2014: $574,2612014Assets 2015: $565,929Liabilities 2015: $59,692Net Assets 2015: $506,2372015Assets 2016: $570,818Liabilities 2016: $45,511Net Assets 2016: $525,3072016Assets 2017: $751,961Liabilities 2017: $91,768Net Assets 2017: $660,1932017Assets 2018: $691,155Liabilities 2018: $57,025Net Assets 2018: $634,1302018Assets 2019: $604,572Liabilities 2019: $3,035Net Assets 2019: $601,5372019Assets 2020: $1,117,943Liabilities 2020: $230,223Net Assets 2020: $887,7202020Assets 2021: $1,343,448Liabilities 2021: $198,445Net Assets 2021: $1,145,0032021Assets 2022: $1,448,763Liabilities 2022: $175,337Net Assets 2022: $1,273,4262022Assets 2023: $1,707,021Liabilities 2023: $429Net Assets 2023: $1,706,5922023

Highlighted filing

2023

Assets$1,707,021
Liabilities$429
Net Assets$1,706,592
Open 2023 Filing

Operations Trend

Revenue Growth78th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,160,7192010Expenses 2011: $1,162,3792011Revenue 2012: $1,054,561Expenses 2012: $1,100,127Net Income 2012: -$45,5662012Revenue 2013: $1,035,900Expenses 2013: $1,065,094Net Income 2013: -$29,1942013Revenue 2014: $1,140,866Expenses 2014: $1,228,104Net Income 2014: -$87,2382014Revenue 2015: $1,202,122Expenses 2015: $1,282,210Net Income 2015: -$80,0882015Revenue 2016: $1,385,726Expenses 2016: $1,356,591Net Income 2016: $29,1352016Revenue 2017: $1,509,137Expenses 2017: $1,374,251Net Income 2017: $134,8862017Revenue 2018: $1,419,789Expenses 2018: $1,445,850Net Income 2018: -$26,0612018Revenue 2019: $1,356,485Expenses 2019: $1,389,078Net Income 2019: -$32,5932019Revenue 2020: $1,734,386Expenses 2020: $1,502,633Net Income 2020: $231,7532020Revenue 2021: $1,891,174Expenses 2021: $1,646,798Net Income 2021: $244,3762021Revenue 2022: $1,935,927Expenses 2022: $1,686,316Net Income 2022: $249,6112022Revenue 2023: $2,255,676Expenses 2023: $1,827,346Net Income 2023: $428,3302023

Highlighted filing

2023

Revenue$2,255,676
Expenses$1,827,346
Net Income$428,330
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$1,707,021
Liabilities
$429
Net assets
$1,706,592
Revenue
$2,255,676
Expenses
$1,827,346
Net income
$428,330
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.71$0.00$1.71$2.26$1.83$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.18$1.27$1.94$1.69$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.20$1.15$1.89$1.65$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.23$0.89$1.73$1.50$0.23
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.00$0.60$1.36$1.39$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.06$0.63$1.42$1.45$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.09$0.66$1.51$1.37$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.05$0.53$1.39$1.36$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.06$0.51$1.20$1.28$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.04$0.57$1.14$1.23$0.09
2013Summary only. Only limited summary data is available for this year.$0.71$0.05$0.66$1.04$1.07$0.03
2012Summary only. Only limited summary data is available for this year.$0.72$0.02$0.69$1.05$1.10$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.04$0.74$1.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.03$0.85$1.16
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Aug 7, 2023
Return Version
2021v4.2
Gross Receipts
$2,107,416
Mission and Program Overview

Mission

To encourage a high standard of skill; fair standard of wages; assist each other in securing employment; protect the jurisdiction of the trade

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$372,562$536,579▲ $164,017
Investments in Publicly Traded Securities$500,877$508,674▲ $7,797
Land, Buildings, and Equipment, Net$469,709$403,210▼ $66,499
Cash and Non-Interest-Bearing Accounts$300$300→ $0
Total Assets$1,343,448$1,448,763▲ $105,315
Liabilities
Mortgage Notes Payable Secured by Investment Property$198,107$169,059▼ $29,048
Accounts Payable and Accrued Expenses$338$6,278▲ $5,940
Total Liabilities$198,445$175,337▼ $23,108
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,145,003$1,273,426▲ $128,423
Total Net Assets Fund Balance$1,145,003$1,273,426▲ $128,423
Total Liabilities and Net Assets / Fund Balance$1,343,448$1,448,763▲ $105,315

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$334,181$284,584$618,765
Other Land Buildings$32,456$159,041$191,497
Equipment$10,323$28,948$39,271
Land$26,250-$26,250
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin GardBus Mgr/secretary/treasureFT$107,055$39,465$146,520
Gordon HittPresident/business AgentFT$96,416$44,160$140,576
David ClayTrustee/organizer-$74,140$40,090$114,230
David KirkpatrickTrustee/business AgentFT$67,822$31,040$98,862

Board Members and Trustees

NameTitle
Alise MartinyVice President
Kenneth GorhamTrustee
Lamont CurtisTrustee
Tina ReadSergeant at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,890,699
Investment Income
$28,985
Other Revenue
$16,243
Change in Net Assets
$249,611

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,935,927
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-121,188
Total Revenue per Audited Statements
$1,814,739
Total Revenue per Form 990
$1,935,927
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$797,121
Other Expenses$729,540
Grants and Similar Amounts Paid$18,780
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$417,752
Payments to Affiliates---$405,505
Other Salaries and Wages---$158,047
Benefits to Members---$140,875
Pension Plan Contributions---$136,525
Depreciation Depletion---$66,716
Other Employee Benefits---$49,787
Office Expenses---$45,757
Payroll Taxes---$35,010
Other Expenses---$30,000
Insurance---$23,513
All Other Expenses---$22,949
Occupancy---$20,317
Conferences and Meetings---$19,612
Grants to Domestic Orgs---$17,560
Advertising---$14,393
Fees for Services Accounting---$10,313
Interest---$4,095
Grants to Domestic Individuals---$1,220
Fees for Services Legal---$588
Total Functional Expenses$0$0$0$1,686,316

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,686,316
Total Expenses per Audited Statements$1,686,316
Total Expenses per Form 990$1,686,316
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
UNION SPORTSMEN'S ALLIANCESpring Hill, TN501c3Event Sponsorships$5,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
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 organization is made up of its members. Membership consists of plasterers, cement masons, or shop hands that meet qualifications and pay union dues.”

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

“The executive board is elected by the membership”

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

“Actions of the executive committee are approved by the genreal memberships meetings”

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

“It is reviewed by the executive board before it is filed. Requests are accepted and satisfied during regular business hours”

Form 990, Part VI, Section B, Line 15A

“The executive board reviews and sets the wages (every three years) before the election of the officers, to take effect after the installation of the newly elected board”

Form 990, Part VI, Section C, Line 19

“Financial statements, governing documents and policies are available for inspection at the local office during regular business hours”

Filing and Contact Details

Filer

Filer Name
Operative Plasterers & Cement Mason
EIN
44-0194955
Phone
8168335900
Address
301 S MAIN, INDEPENDENCE, MO 64050
Doing Business As
Local Union 518

Signing Officer

Name
Kevin Gard
Title
Bus Mgr Secy Treasurer
Phone
8168335900
Signed
2023-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Gard
Formed
1914
Legal Domicile
Mo
Voting Board Members
8
Independent Board Members
4
Employees
6
Volunteers
4

Preparer

Firm
Cliftonlarsonallen Llp
Address
801 FELIX STREET, ST JOSEPH, MO 64501
Preparer
Harold Ray
Phone
8162328441
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The local is tax exempt under section 501(c)(5) of the internal revenue code (irc). Therefore, no income or excise taxes have been provided for in the financial statements. The local follows the standard for evaluating uncertain tax positions and has determined no liability should be recorded for uncertain tax positions.”

Raw XML Appendix390 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0338
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06278
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ENCOURAGE A HIGH STANDARD OF SKILL; FAIR STANDARD OF WAGES; ASSIST EACH OTHER IN SECURING EMPLOYMENT; PROTECT THE JURISDICTION OF THE TRADE
IRS990/AdvertisingGrp/TotalAmt014393
IRS990/AllOtherExpensesGrp/TotalAmt022949
IRS990/AuditCommitteeInd01
IRS990/BenefitsToMembersGrp/TotalAmt0140875
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KEVIN GARD
IRS990/BooksInCareOfDetail/PhoneNum08168335900
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0301 S MAIN
IRS990/BooksInCareOfDetail/USAddress/CityNm0INDEPENDENCE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd064050
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0300
IRS990/CashNonInterestBearingGrp/EOYAmt0300
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0417752
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt019612
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt0140875
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt018780
IRS990/CYInvestmentIncomeAmt028985
IRS990/CYOtherExpensesAmt0729540
IRS990/CYOtherRevenueAmt016243
IRS990/CYProgramServiceRevenueAmt01890699
IRS990/CYRevenuesLessExpensesAmt0249611
IRS990/CYSalariesCompEmpBnftPaidAmt0797121
IRS990/CYTotalExpensesAmt01686316
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01935927
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt066716
IRS990/Desc0MAINTAIN WORK AGREEMENTS WITH THE CONTRACTOR ASSOCIATIONS AND NEGOTIATE WAGE AND BENEFIT PACKAGES; SUPPORT TRAINING PROPER SKILLS AND SAFETY
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0LOCAL UNION 518
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt010313
IRS990/FeesForServicesLegalGrp/TotalAmt0588
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt441.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt641.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt741.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt040090
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt444160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt631040
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt739465
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID CLAY
IRS990/Form990PartVIISectionAGrp/PersonNm1LAMONT CURTIS
IRS990/Form990PartVIISectionAGrp/PersonNm2KENNETH GORHAM
IRS990/Form990PartVIISectionAGrp/PersonNm3TINA READ
IRS990/Form990PartVIISectionAGrp/PersonNm4GORDON HITT
IRS990/Form990PartVIISectionAGrp/PersonNm5ALISE MARTINY
IRS990/Form990PartVIISectionAGrp/PersonNm6DAVID KIRKPATRICK
IRS990/Form990PartVIISectionAGrp/PersonNm7KEVIN GARD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt074140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt496416
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt667822
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7107055
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE/ORGANIZER
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SERGEANT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT/BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE/BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7BUS MGR/SECRETARY/TREASURE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01914
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt018767
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt01220
IRS990/GrantsToDomesticOrgsGrp/TotalAmt017560
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0190256
IRS990/GrossReceiptsAmt02107416
IRS990/GrossRentsGrp/RealAmt09945
IRS990/GroupExemptionNum00039
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt023513
IRS990/InterestGrp/TotalAmt04095
IRS990/InvestmentIncomeGrp/ExclusionAmt010218
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010218
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0500877
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0508674
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0472573
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0469709
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0403210
IRS990/LandBldgEquipCostOrOtherBssAmt0875783
IRS990/LegalDomicileStateCd0MO
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0171489
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ENCOURAGE A HIGH STANDARD OF SKILL; FAIR STANDARD OF WAGES; ASSIST EACH OTHER IN SECURING EMPLOYMENT; PROTECT THE JURISDICTION OF THE TRADE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0198107
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0169059
IRS990/NetAssetsOrFundBalancesBOYAmt01145003
IRS990/NetAssetsOrFundBalancesEOYAmt01273426
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt018767
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt018767
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt09945
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt09945
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-121188
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01145003
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01273426
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt020317
IRS990/OfficeExpensesGrp/TotalAmt045757
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt049787
IRS990/OtherExpensesGrp/Desc0MEMBERSHIPS, DUES, AND
IRS990/OtherExpensesGrp/Desc1AUTO EXPENSE
IRS990/OtherExpensesGrp/Desc2TARGET MONEY
IRS990/OtherExpensesGrp/TotalAmt035033
IRS990/OtherExpensesGrp/TotalAmt130749
IRS990/OtherExpensesGrp/TotalAmt230000
IRS990/OtherRevenueMiscGrp/BusinessCd0900003
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt06298
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06298
IRS990/OtherRevenueTotalAmt06298
IRS990/OtherSalariesAndWagesGrp/TotalAmt0158047
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0405505
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt035010
IRS990/PensionPlanContributionsGrp/TotalAmt0136525
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KEVIN GARD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0230000
IRS990/ProgramServiceRevenueGrp/BusinessCd1230000
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBER INITATIONS AND
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01857444
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt133255
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01857444
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt133255
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0125812
IRS990/PYContributionsGrantsAmt0145019
IRS990/PYGrantsAndSimilarPaidAmt014107
IRS990/PYInvestmentIncomeAmt013039
IRS990/PYOtherExpensesAmt0682212
IRS990/PYOtherRevenueAmt010114
IRS990/PYProgramServiceRevenueAmt01723002
IRS990/PYRevenuesLessExpensesAmt0244376
IRS990/PYSalariesCompEmpBnftPaidAmt0824667
IRS990/PYTotalExpensesAmt01646798
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01891174
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0249611
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt09945
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0372562
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0536579
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0334181
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0284584
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0618765
IRS990ScheduleD/EquipmentGrp/BookValueAmt010323
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028948
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039271
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01686316
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt026250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026250
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-121188
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt032456
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0159041
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0191497
IRS990ScheduleD/RevenueNotReportedAmt0-121188
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01935927
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL IS TAX EXEMPT UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (IRC). THEREFORE, NO INCOME OR EXCISE TAXES HAVE BEEN PROVIDED FOR IN THE FINANCIAL STATEMENTS. THE LOCAL FOLLOWS THE STANDARD FOR EVALUATING UNCERTAIN TAX POSITIONS AND HAS DETERMINED NO LIABILITY SHOULD BE RECORDED FOR UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0403210
IRS990ScheduleD/TotalExpensesPerForm990Amt01686316
IRS990ScheduleD/TotalRevenuePerForm990Amt01935927
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01814739
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01686316
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt05000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0EVENT SPONSORSHIPS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0UNION SPORTSMEN'S ALLIANCE
IRS990ScheduleI/RecipientTable/RecipientEIN0272345009
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt04800 NORTHFIELD LANE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SPRING HILL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd037174
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE TYPICALLY MADE AS QUALIFIED SPONSORSHIPS FOR FUNDRAISING EVENTS. NO SUBSEQUENT MONITORING IS CONSIDERED NECESSARY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS MADE UP OF ITS MEMBERS. MEMBERSHIP CONSISTS OF PLASTERERS, CEMENT MASONS, OR SHOP HANDS THAT MEET QUALIFICATIONS AND PAY UNION DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE BOARD IS ELECTED BY THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIONS OF THE EXECUTIVE COMMITTEE ARE APPROVED BY THE GENREAL MEMBERSHIPS MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IT IS REVIEWED BY THE EXECUTIVE BOARD BEFORE IT IS FILED. REQUESTS ARE ACCEPTED AND SATISFIED DURING REGULAR BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE BOARD REVIEWS AND SETS THE WAGES (EVERY THREE YEARS) BEFORE THE ELECTION OF THE OFFICERS, TO TAKE EFFECT AFTER THE INSTALLATION OF THE NEWLY ELECTED BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE FOR INSPECTION AT THE LOCAL OFFICE DURING REGULAR BUSINESS HOURS
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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01343448
IRS990/TotalAssetsEOYAmt01448763
IRS990/TotalAssetsGrp/BOYAmt01343448
IRS990/TotalAssetsGrp/EOYAmt01448763
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt01686316
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0198445
IRS990/TotalLiabilitiesEOYAmt0175337
IRS990/TotalLiabilitiesGrp/BOYAmt0198445
IRS990/TotalLiabilitiesGrp/EOYAmt0175337
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01145003
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01273426
IRS990/TotalOtherCompensationAmt0154755
IRS990/TotalProgramServiceRevenueAmt01890699
IRS990/TotalReportableCompFromOrgAmt0345433
IRS990/TotalRevenueGrp/ExclusionAmt045228
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01890699
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01935927
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01343448
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01448763
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0301 S MAIN
IRS990/USAddress/CityNm0INDEPENDENCE
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd064050
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0OPCMIA518.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN GARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUS MGR SECY TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08168335900
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS & CEMENT MASON
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL UNION 518
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0440194955
ReturnHeader/Filer/PhoneNum08168335900
ReturnHeader/Filer/USAddress/AddressLine1Txt0301 S MAIN
ReturnHeader/Filer/USAddress/CityNm0INDEPENDENCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064050
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0801 FELIX STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST JOSEPH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064501
ReturnHeader/PreparerPersonGrp/PhoneNum08162328441
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HAROLD RAY
ReturnHeader/ReturnTs02023-08-14T10:54:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEVIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GARD
ReturnHeader/TaxPeriodBeginDt02021-10-01
ReturnHeader/TaxPeriodEndDt02022-09-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.