Civic Intelligence

Operative Plasterers & Cement Mason Local Union 518

990 • Fiscal year 2014 • EIN 44-0194955

Oct 01, 2013 to Sep 30, 2014 • Filed on May 15, 2015

301 S Main64050-0000

(816) 833-5900

Siviq Scores

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

Liabilities / Assets

64th percentile

0.06x

Higher debt load relative to assets than 64% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.03x

Higher debt load relative to revenue than 52% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

16th percentile

-7.6%

Higher net margin than 16% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

54th percentile

$111,743

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

7th percentile

-14%

Faster asset growth than 7% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

75th percentile

10%

Faster revenue growth than 75% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$610,677

Down $97,302 (-14%) from 2013

Net Assets

Down

$574,261

Down $87,238 (-13%) from 2013

Liabilities

Down

$36,416

Down $10,064 (-22%) from 2013

Revenue

Up

$1,140,866

Up $104,966 (+10%) from 2013

Expenses

Up

$1,228,104

Up $163,010 (+15%) from 2013

Net Income

Down

-$87,238

Down $58,044 (-199%) from 2013

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$610,677
Liabilities$36,416
Net Assets$574,261

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$1,140,866
Expenses$1,228,104
Net Income-$87,238
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
May 15, 2015
Return Version
2013v4.0
Gross Receipts
$1,140,866
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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$661,499$574,261▼ $87,238
Land, Buildings, and Equipment, Net$412,597$385,906▼ $26,691
Savings and Temporary Cash Investments$295,082$224,471▼ $70,611
Cash and Non-Interest-Bearing Accounts$300$300→ $0
Total Assets$707,979$610,677▼ $97,302
Liabilities
Mortgage Notes Payable Secured by Investment Property$43,520$31,744▼ $11,776
Accounts Payable and Accrued Expenses$2,960$4,672▲ $1,712
Total Liabilities$46,480$36,416▼ $10,064
Net Assets / Fund Balance
Total Net Assets Fund Balance$661,499$574,261▼ $87,238
Total Liabilities and Net Assets / Fund Balance$707,979$610,677▼ $97,302

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$317,835$177,283$495,118
Equipment$41,821$131,022$172,843
Land$26,250-$26,250
Other Land Buildings$0--
Leasehold Improvements$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013----$0
2012----$0
2011----$0
2010----$0
2009----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin SextonBus Mgr Secy TreasFT$111,743$111,743
David WilletteSergeant at ArmsFT$76,044$76,044
Robert GardVice PresidentFT$74,638$74,638
Anthony MihalevichPresident-$4,236$4,236
David KirkpatrickTrustee-$2,735$2,735
Albert GlennTrustee-$1,243$1,243
Mike GardTrustee-$1,230$1,230

Board Members and Trustees

NameTitle
Alise MartinyPresident
Brian RandleTrustee
Lamont CurtisTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,121,432
Program Service Revenue
$0
Investment Income
$10,469
Other Revenue
$8,965
Change in Net Assets
$-87,238

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,140,866
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,354
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,142,220
Total Revenue per Form 990
$1,140,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$546,593
Salaries, Compensation, and Employee Benefits$546,062
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---$269,241
Payments to Affiliates---$232,938
Pension Plan Contributions---$140,186
Benefits to Members---$135,449
Other Employee Benefits---$63,106
Advertising---$60,109
Other Salaries and Wages---$51,385
Depreciation Depletion---$32,509
Conferences and Meetings---$28,362
Insurance---$27,748
Occupancy---$25,404
All Other Expenses---$24,413
Payroll Taxes---$22,144
Fees for Services Legal---$13,140
Office Expenses---$12,049
Other Expenses---$10,660
Fees for Services Accounting---$5,800
Fees for Services Other---$5,500
Total Functional Expenses$0$0$0$1,228,104

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,228,104
Expenses per Audited Statements$1,217,392
Total Expenses per Audited Statements$1,217,392
Expenses Not Reported on Financial Statements$10,712
Other Expense Adjustments$10,712
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Part VI, Section A

Line 2 robt gard vp and mike gard trustees are brothers line 6 the organization is made up of members line 7a the executive board is elected by the membership line 7b the actions of the executive board are approved by the membership

Part VI, Section B, Line 11

It is reviewed by the executive board before it is filed

Part VI, Section B, Line 15

The executive board reviews and sets the wages before the election of officers to take effect after the installation of the newly elected board

Part VI, Section C, Line 19

Financial statements governing documents and polices are available for inspection at the local office

Filing and Contact Details

Filer

EIN
44-0194955
Phone
8168335900

Signing Officer

Name
Kevin Sexton
Title
Treasurer
Signed
2015-05-15
Discuss with paid preparer
No

Organization Details

Formed
1914
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
7
Employees
14

Preparer

Preparer
Steven Senter Sr
Phone
8164542712
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D

CLASSIFICATION

Part XII, Line 4B

CLASSIFICATION

Raw XML AppendixShowing 400 of 444 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/PYContributionsGrantsAmt01030652
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07112
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0449703
IRS990/PYOtherRevenueAmt0-1864
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-29194
IRS990/PYSalariesCompEmpBnftPaidAmt0498081
IRS990/PYTotalExpensesAmt01065094
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01035900
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-87238
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0661499
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0574261
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0295082
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0224471
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0317835
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0177283
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0495118
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt041821
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0131022
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0172843
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt010712
IRS990ScheduleD/ExpensesSubtotalAmt01217392
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt026250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026250
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt010712
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherRevenueAmt01354
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt01354
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01140866
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CLASSIFICATION
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CLASSIFICATION
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B
IRS990ScheduleD/TermEndowmentBalanceEOYPct00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0385906
IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01228104
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt01140866
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01142220
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01217392
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0FORMER PRESIDENT RETIRED FORMER TRUSTEE RETIRED
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 2 ROBT GARD VP AND MIKE GARD TRUSTEES ARE BROTHERS LINE 6 THE ORGANIZATION IS MADE UP OF MEMBERS LINE 7A THE EXECUTIVE BOARD IS ELECTED BY THE MEMBERSHIP LINE 7B THE ACTIONS OF THE EXECUTIVE BOARD ARE APPROVED BY THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IT IS REVIEWED BY THE EXECUTIVE BOARD BEFORE IT IS FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE BOARD REVIEWS AND SETS THE WAGES BEFORE THE ELECTION OF OFFICERS TO TAKE EFFECT AFTER THE INSTALLATION OF THE NEWLY ELECTED BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FINANCIAL STATEMENTS GOVERNING DOCUMENTS AND POLICES ARE AVAILABLE FOR INSPECTION AT THE LOCAL OFFICE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0707979
IRS990/TotalAssetsEOYAmt0610677
IRS990/TotalAssetsGrp/BOYAmt0707979
IRS990/TotalAssetsGrp/EOYAmt0610677
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01121432
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01228104
IRS990/TotalGrossUBIAmt00
IRS990/TotalJointCostsGrp/TotalAmt00
IRS990/TotalLiabilitiesBOYAmt046480
IRS990/TotalLiabilitiesEOYAmt036416
IRS990/TotalLiabilitiesGrp/BOYAmt046480
IRS990/TotalLiabilitiesGrp/EOYAmt036416
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0661499
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0574261
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0271869
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01140866
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

Document Assets

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Filings

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