Civic Intelligence

Operative Plasterers & Cement Mason Local Union 518

990 • Fiscal year 2019 • EIN 44-0194955

Oct 01, 2018 to Sep 30, 2019 • Filed on Feb 04, 2020

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

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

33rd percentile

0.00x

Higher debt load relative to revenue than 33% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

19th percentile

-2.4%

Higher net margin than 19% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

45th percentile

$95,627

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

6th percentile

-13%

Faster asset growth than 6% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

24th percentile

-4.5%

Faster revenue growth than 24% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Down

$604,572

Down $86,583 (-13%) from 2018

Net Assets

Down

$601,537

Down $32,593 (-5.1%) from 2018

Liabilities

Down

$3,035

Down $53,990 (-95%) from 2018

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin19th percentile

Revenue

Down

$1,356,485

Down $63,304 (-4.5%) from 2018

Expenses

Down

$1,389,078

Down $56,772 (-3.9%) from 2018

Net Income

Down

-$32,593

Down $6,532 (-25%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth6th 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

2019

Assets$604,572
Liabilities$3,035
Net Assets$601,537
Open 2019 Filing

Operations Trend

Revenue Growth24th 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

2019

Revenue$1,356,485
Expenses$1,389,078
Net Income-$32,593
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Feb 4, 2020
Return Version
2018v3.1
Gross Receipts
$1,356,485
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$634,130$601,537▼ $32,593
Savings and Temporary Cash Investments$345,766$302,497▼ $43,269
Land, Buildings, and Equipment, Net$345,089$301,775▼ $43,314
Cash and Non-Interest-Bearing Accounts$300$300→ $0
Total Assets$691,155$604,572▼ $86,583
Liabilities
Mortgage Notes Payable Secured by Investment Property$54,194--
Accounts Payable and Accrued Expenses$2,831$3,035▲ $204
Total Liabilities$57,025$3,035▼ $53,990
Net Assets / Fund Balance
Total Net Assets Fund Balance$634,130$601,537▼ $32,593
Total Liabilities and Net Assets / Fund Balance$691,155$604,572▼ $86,583

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$255,561$239,557$495,118
Equipment$19,964$189,578$209,542
Land$26,250-$26,250
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseTotal
David R KirkpatrickBus Mgr Secy TreasurerFT$95,627$95,627
David F WilletteVice Pres Bus AgentFT$82,891$82,891
Kevin GardSgt at Arms Bus AgentFT$78,229$78,229
Gordon HittBus Agent TrusteeFT$41,557$41,557
Mike GardTrustee-$1,292$1,292
Brian RandleTrustee-$1,280$1,280
Lamont CurtisTrustee-$1,280$1,280

Board Members and Trustees

NameTitle
Alise MartinyPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$1,337,116
Program Service Revenue
$0
Investment Income
$7,045
Other Revenue
$12,324
Change in Net Assets
$-32,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$658,800
Other Expenses$631,832
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$352,035
Current Officers, Directors, Trustees, and Key Employees---$299,132
Pension Plan Contributions---$175,697
Benefits to Members---$98,446
Other Employee Benefits---$85,057
Other Salaries and Wages---$70,157
Depreciation Depletion---$68,631
All Other Expenses---$38,882
Advertising---$29,654
Payroll Taxes---$28,757
Occupancy---$23,445
Conferences and Meetings---$23,314
Insurance---$12,812
Office Expenses---$12,645
Other Expenses$7,651--$7,651
Fees for Services Legal---$3,894
Fees for Services Accounting---$3,500
Interest---$532
Travel---$124
Total Functional Expenses$0$0$0$1,389,078
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 made 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 R Kirkpatrick
Title
Bus Mgr Secy Tr
Phone
8168335900
Signed
2020-02-04
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
6

Preparer

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

Additional Explanations

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 Appendix354 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02831
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03035
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO ENCOURGE A HIGH STANDARD OF SKILL; FAIR STANDARD OF WAGES; ASSIST EACH OTHER IN SECURING EMPLOYMENT; PROTECT THE JURISDICTION OF THE TRADE
IRS990/AdvertisingGrp/TotalAmt029654
IRS990/AllOtherExpensesGrp/TotalAmt038882
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt098446
IRS990/BooksInCareOfDetail/PersonNm0DAVID KIRKPATRICK
IRS990/BooksInCareOfDetail/PhoneNum08168335900
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0301 S MAIN
IRS990/BooksInCareOfDetail/USAddress/CityNm0INDEPENDENCE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd064050
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0300
IRS990/CashNonInterestBearingGrp/EOYAmt0300
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0299132
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt023314
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt098446
IRS990/CYContributionsGrantsAmt01337116
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07045
IRS990/CYOtherExpensesAmt0631832
IRS990/CYOtherRevenueAmt012324
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-32593
IRS990/CYSalariesCompEmpBnftPaidAmt0658800
IRS990/CYTotalExpensesAmt01389078
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01356485
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt068631
IRS990/Desc0MAINTAIN WORK AGREEMENTS WITH THE CONTRACTOR ASSOCIATIONS AND NEGOTIATE WAGE AND BENEFIT PACKAGES; SUPPORT TRAINING PROPER SKILLS AND SAFETY
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0LOCAL UNION 518
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt03500
IRS990/FeesForServicesLegalGrp/TotalAmt03894
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt441.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt541.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt741.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0BRIAN RANDLE
IRS990/Form990PartVIISectionAGrp/PersonNm1GORDON HITT
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE GARD
IRS990/Form990PartVIISectionAGrp/PersonNm3LAMONT CURTIS
IRS990/Form990PartVIISectionAGrp/PersonNm4KEVIN GARD
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID R KIRKPATRICK
IRS990/Form990PartVIISectionAGrp/PersonNm6ALISE MARTINY
IRS990/Form990PartVIISectionAGrp/PersonNm7DAVID F WILLETTE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt141557
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21292
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt478229
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt595627
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt782891
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
IRS990/Form990PartVIISectionAGrp/TitleTxt1BUS AGENT TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SGT AT ARMS BUS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5BUS MGR SECY TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRES BUS AGENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01914
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01356485
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt012812
IRS990/InterestGrp/TotalAmt0532
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt07045
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07045
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0429135
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0345089
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0301775
IRS990/LandBldgEquipCostOrOtherBssAmt0730910
IRS990/LegalDomicileStateCd0MO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt01337116
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt02242
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt02242
IRS990/MissionDesc0TO ENCOURGE A HIGH STANDARD OF SKILL; FAIR STANDARD OF WAGES; ASSIST EACH OTHER IN SECURING EMPLOYMENT; PROTECT THE JURISDICTION OF THE TRADE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt054194
IRS990/NetAssetsOrFundBalancesBOYAmt0634130
IRS990/NetAssetsOrFundBalancesEOYAmt0601537
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt023445
IRS990/OfficeExpensesGrp/TotalAmt012645
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt085057
IRS990/OtherExpensesGrp/Desc0AUTO EXPENSE
IRS990/OtherExpensesGrp/Desc1DONATIONS
IRS990/OtherExpensesGrp/Desc2OTHER TAXES
IRS990/OtherExpensesGrp/Desc3LUNCHES
IRS990/OtherExpensesGrp/ProgramServicesAmt028314
IRS990/OtherExpensesGrp/ProgramServicesAmt112712
IRS990/OtherExpensesGrp/ProgramServicesAmt213687
IRS990/OtherExpensesGrp/ProgramServicesAmt37651
IRS990/OtherExpensesGrp/TotalAmt028314
IRS990/OtherExpensesGrp/TotalAmt112712
IRS990/OtherExpensesGrp/TotalAmt213687
IRS990/OtherExpensesGrp/TotalAmt37651
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS REFUNDS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010082
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010082
IRS990/OtherRevenueTotalAmt012324
IRS990/OtherSalariesAndWagesGrp/TotalAmt070157
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt0352035
IRS990/PayrollTaxesGrp/TotalAmt028757
IRS990/PensionPlanContributionsGrp/TotalAmt0175697
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAVID R KIRKPATRICK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0178906
IRS990/PYContributionsGrantsAmt01413343
IRS990/PYInvestmentIncomeAmt04177
IRS990/PYOtherExpensesAmt0597885
IRS990/PYOtherRevenueAmt02269
IRS990/PYRevenuesLessExpensesAmt0-26061
IRS990/PYSalariesCompEmpBnftPaidAmt0669059
IRS990/PYTotalExpensesAmt01445850
IRS990/PYTotalRevenueAmt01419789
IRS990/ReconcilationRevenueExpnssAmt0-32593
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0634130
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0601537
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0345766
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0302497
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0255561
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0239557
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0495118
IRS990ScheduleD/EquipmentGrp/BookValueAmt019964
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0189578
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0209542
IRS990ScheduleD/LandGrp/BookValueAmt026250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026250
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0301775
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROBERT GARD AND MIKE GARD ARE BROTHERS. KEVIN GARD IS ROBERT GARDS SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS MADE 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/ExplanationTxt10FEES PAID TO THE INTERNATIONAL OFFICE FOR RECORDS ETC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SUBSCRIPTIONS, 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/FormAndLineReferenceDesc10List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0691155
IRS990/TotalAssetsEOYAmt0604572
IRS990/TotalAssetsGrp/BOYAmt0691155
IRS990/TotalAssetsGrp/EOYAmt0604572
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01337116
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01389078
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057025
IRS990/TotalLiabilitiesEOYAmt03035
IRS990/TotalLiabilitiesGrp/BOYAmt057025
IRS990/TotalLiabilitiesGrp/EOYAmt03035
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0634130
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0601537
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt0302156
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt019369
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01356485
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0691155
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0604572
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0124
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/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID R KIRKPATRICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUS MGR SECY TR
ReturnHeader/BusinessOfficerGrp/PhoneNum08168335900
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-04
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/AtSubmissionCreationDeviceId0EC683A8A7EFF2B110903EFED2BF660C4ED4800FC
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EC683A8A7EFF2B110903EFED2BF660C4ED4800FC
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04351612020231w0sct3m
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-08-18
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.222.184.104
ReturnHeader/FilingSecurityInformation/IPDt02020-08-18
ReturnHeader/FilingSecurityInformation/IPTm011:11:08
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 Jr
ReturnHeader/ReturnTs02020-08-18T00:41:14-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-10-01
ReturnHeader/TaxPeriodEndDt02019-09-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$604,572
Liabilities
$3,035
Net assets
$601,537
Revenue
$1,356,485
Expenses
$1,389,078
Net income
-$32,593
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
2019Detailed filing. Detailed filing data is available for this year.$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