Civic Intelligence

Operative Plasterers & Cement Mason Local Union 518

990 • Fiscal year 2018 • EIN 44-0194955

Oct 01, 2017 to Sep 30, 2018 • Filed on Dec 12, 2018

Organization ProfileOPCMIA518.ORG
301 S MainIndependence, MO 64050

(816) 833-5900

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.08x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.04x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

24th percentile

-1.8%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

43rd percentile

$89,860

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

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

Asset Growth

12th percentile

-8.1%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

18th percentile

-5.9%

Faster revenue growth than 18% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$691,155

Down $60,806 (-8.1%) from 2017

Net Assets

Down

$634,130

Down $26,063 (-3.9%) from 2017

Liabilities

Down

$57,025

Down $34,743 (-38%) from 2017

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin24th percentile

Revenue

Down

$1,419,789

Down $89,348 (-5.9%) from 2017

Expenses

Up

$1,445,850

Up $71,599 (+5.2%) from 2017

Net Income

Down

-$26,061

Down $160,947 (-119%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

2018

Assets$691,155
Liabilities$57,025
Net Assets$634,130
Open 2018 Filing

Operations Trend

Revenue Growth18th percentile

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

2018

Revenue$1,419,789
Expenses$1,445,850
Net Income-$26,061
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Dec 12, 2018
Return Version
2017v2.2
Gross Receipts
$1,419,789
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 encourge 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
Rtn Earn Endowment Incm Other Fnds$660,193$634,130▼ $26,063
Savings and Temporary Cash Investments$359,930$345,766▼ $14,164
Land, Buildings, and Equipment, Net$391,731$345,089▼ $46,642
Cash and Non-Interest-Bearing Accounts$300$300→ $0
Total Assets$751,961$691,155▼ $60,806
Liabilities
Mortgage Notes Payable Secured by Investment Property$86,036$54,194▼ $31,842
Accounts Payable and Accrued Expenses$5,732$2,831▼ $2,901
Total Liabilities$91,768$57,025▼ $34,743
Net Assets / Fund Balance
Total Net Assets Fund Balance$660,193$634,130▼ $26,063
Total Liabilities and Net Assets / Fund Balance$751,961$691,155▼ $60,806

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$268,177$226,941$495,118
Equipment$50,662$158,880$209,542
Land$26,250-$26,250
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
David R KirkpatrickBus Mgr Secy TreasurerFT$89,860$89,860
David F WilletteVice Pres Bus AgentFT$79,752$79,752
Kevin GardSgt at Arms Bus AgentFT$74,941$74,941
Lucio a PerezBus Agent TrusteeFT$68,441$68,441

Board Members and Trustees

NameTitle
Alise MartinyPresident
Brian RandleTrustee
Lamont CurtisTrustee
Mike GardTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,413,343
Program Service Revenue
$0
Investment Income
$4,177
Other Revenue
$2,269
Change in Net Assets
$-26,061
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$669,059
Other Expenses$597,885
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$371,851
Current Officers, Directors, Trustees, and Key Employees---$312,993
Pension Plan Contributions---$183,583
Benefits to Members---$178,906
Other Employee Benefits---$88,156
Other Salaries and Wages---$55,679
Depreciation Depletion---$46,642
Payroll Taxes---$28,648
Insurance---$27,839
Occupancy---$24,112
All Other Expenses---$20,718
Office Expenses---$13,908
Advertising---$11,054
Conferences and Meetings---$9,813
Fees for Services Other---$6,225
Other Expenses$3,607--$3,607
Fees for Services Accounting---$3,500
Interest---$2,956
Fees for Services Legal---$1,112
Total Functional Expenses$0$0$0$1,445,850
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
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
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

Officer directors etc family relationship Part VI line 2

“Robert gard and mike gard are brothers. Kevin gard is robert gards son”

Members or stockholder classes and rights Part VI line 6

“The organization is mae up of its members”

Member election for additional members Part VI line 7A

“The executive board is elected by the membership”

Governing body decisions Part VI line 7B

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

Governing body meeting documentation Part VI line 8A

“The meetings are writen into minutes for review at the next meeting”

Committee meeting documentation Part VI line 8B

“WRITTEN MINUTES”

Form 990 governing body review Part VI line 11

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

CEO executive director top management comp Part VI line 15A

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

Other officer or key employee compensation Part VI line 15B

“The executive board sets the other employees wages”

Governing documents etc available to public Part VI 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
Address
301 S MAIN, INDEPENDENCE, MO 64050
Doing Business As
Local Union 518

Signing Officer

Name
David Kirkpatrick
Title
Secretary Treas
Phone
8168335900
Signed
2018-12-12
Discuss with paid preparer
No

Organization Details

Principal Officer
David R Kirkpatrick
Formed
1914
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
7
Employees
5

Preparer

Firm
Steven E Senter CPA
Address
6333 N OAK TRAFFICWAY, Kansas City, MO 64116
Preparer
Steven Senter Sr
Phone
8164542712
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“ROUNDING ADJUSTMENT”

List of other fees for services expenses Part IX line 11G

“Fees paid to the international office for records etc”

List of other expenses Part IX line 24E

“Subscriptions, organizing, printing & postage and miscellaneous”

Raw XML Appendix357 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/TotalBookValueLandBuildingsAmt0345089
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROBERT GARD AND MIKE GARD ARE BROTHERS. KEVIN GARD IS ROBERT GARDS SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS MAE UP OF ITS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE BOARD IS ELECTED BY THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACTIONS OF THE EXECUTIVE COMMITTEE ARE APPROVED BY THE GENERAL MEMBERSHIPS MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MEETINGS ARE WRITEN INTO MINUTES FOR REVIEW AT THE NEXT MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WRITTEN MINUTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6IT IS REVIEWED BY THE EXECUTIVE BOARD BEFORE IT IS FILED REQUESTS ARE ACCEPTED AND SATISFIED DURING REGULAR BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE EXECUTIVE BOARD REVIEWS AND SETS THE WAGES BEFORE THE ELECTION OF THE OFFICERS, TO TAKE EFFECT AFTER THE INSTALLATION OF THE NEWLY ELECTED BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE EXECUTIVE BOARD SETS THE OTHER EMPLOYEES WAGES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE FOR INSPECTION AT THE LOCAL OFFICE DURING REGULAR BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ROUNDING ADJUSTMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11FEES PAID TO THE INTERNATIONAL OFFICE FOR RECORDS ETC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12SUBSCRIPTIONS, ORGANIZING, PRINTING & POSTAGE AND MISCELLANEOUS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12List of other expenses Part IX line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0751961
IRS990/TotalAssetsEOYAmt0691155
IRS990/TotalAssetsGrp/BOYAmt0751961
IRS990/TotalAssetsGrp/EOYAmt0691155
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01413343
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01445850
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt091768
IRS990/TotalLiabilitiesEOYAmt057025
IRS990/TotalLiabilitiesGrp/BOYAmt091768
IRS990/TotalLiabilitiesGrp/EOYAmt057025
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0660193
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0634130
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt0312994
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06446
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01419789
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0751961
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0691155
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0301 S MAIN
IRS990/USAddress/CityNm0INDEPENDENCE
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd064050
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0OPCMIA518.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID KIRKPATRICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum08168335900
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS & CEMENT MASON
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0440194955
ReturnHeader/Filer/USAddress/AddressLine1Txt0301 S MAIN
ReturnHeader/Filer/USAddress/CityNm0INDEPENDENCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064050
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06D90CE85269C6D29B2801FCACB439E55634931E2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06D90CE85269C6D29B2801FCACB439E55634931E2
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04351612018347qtcxm0x
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-12-13
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.222.184.104
ReturnHeader/FilingSecurityInformation/IPDt02018-12-13
ReturnHeader/FilingSecurityInformation/IPTm016:59:13
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431340565
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN E SENTER CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06333 N OAK TRAFFICWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kansas City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064116
ReturnHeader/PreparerPersonGrp/PhoneNum08164542712
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steven Senter Sr
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-12-13T16:58:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-10-01
ReturnHeader/TaxPeriodEndDt02018-09-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$691,155
Liabilities
$57,025
Net assets
$634,130
Revenue
$1,419,789
Expenses
$1,445,850
Net income
-$26,061
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
2018Detailed filing. Detailed filing data is available for this year.$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