Civic Intelligence

Operative Plasterers & Cement Masons International Association

EIN 47-0199095 • 501(c)5 • Des Moines, IA

Profile

Representing members in matters of collective bargaining.

1224 E Diehl AveDes Moines, IA 50315

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.04x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

75th percentile

18%

Higher net margin than 75% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

88th percentile

21%

Faster asset growth than 88% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

43rd percentile

2.8%

Faster revenue growth than 43% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Up

$776,898

Up $89,760 (+13%) from 2023

Liabilities

Down

$31,169

Down $14,828 (-32%) from 2023

Net Assets

Up

$745,729

Up $104,588 (+16%) from 2023

Revenue

Down

$575,961

Down $110 (-0.0%) from 2023

Expenses

Up

$471,373

Up $17,218 (+3.8%) from 2023

Net Income

Down

$104,588

Down $17,328 (-14%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $84,327Liabilities 2011: $02011Assets 2012: $80,551Liabilities 2012: $02012Assets 2013: $109,140Liabilities 2013: $02013Assets 2014: $114,715Liabilities 2014: $02014Assets 2015: $151,263Liabilities 2015: $02015Assets 2016: $150,230Liabilities 2016: $02016Assets 2017: $154,083Liabilities 2017: $02017Assets 2018: $155,231Liabilities 2018: $3,1822018Assets 2019: $136,411Liabilities 2019: $1282019Assets 2020: $334,757Liabilities 2020: $1,648Net Assets 2020: $333,1092020Assets 2021: $473,424Liabilities 2021: $5,075Net Assets 2021: $468,3492021Assets 2022: $530,410Liabilities 2022: $11,185Net Assets 2022: $519,2252022Assets 2023: $687,138Liabilities 2023: $45,997Net Assets 2023: $641,1412023Assets 2024: $776,898Liabilities 2024: $31,169Net Assets 2024: $745,7292024

Highlighted filing

2024

Assets$776,898
Liabilities$31,169
Net Assets$745,729

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $76,472Expenses 2011: $112,954Net Income 2011: -$36,4822011Revenue 2012: $102,688Expenses 2012: $105,468Net Income 2012: -$2,7802012Revenue 2013: $138,786Expenses 2013: $109,697Net Income 2013: $29,0892013Revenue 2014: $126,676Expenses 2014: $121,101Net Income 2014: $5,5752014Revenue 2015: $174,346Expenses 2015: $137,798Net Income 2015: $36,5482015Revenue 2016: $144,203Expenses 2016: $145,236Net Income 2016: -$1,0332016Revenue 2017: $150,857Expenses 2017: $147,004Net Income 2017: $3,8532017Revenue 2018: $155,276Expenses 2018: $168,315Net Income 2018: -$13,0392018Revenue 2019: $131,715Expenses 2019: $147,481Net Income 2019: -$15,7662019Revenue 2020: $291,332Expenses 2020: $94,506Net Income 2020: $196,8262020Revenue 2021: $342,873Expenses 2021: $269,768Net Income 2021: $73,1052021Revenue 2022: $544,600Expenses 2022: $493,724Net Income 2022: $50,8762022Revenue 2023: $576,071Expenses 2023: $454,155Net Income 2023: $121,9162023Revenue 2024: $575,961Expenses 2024: $471,373Net Income 2024: $104,5882024

Highlighted filing

2024

Revenue$575,961
Expenses$471,373
Net Income$104,588

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.77$0.31$7.46$5.76$4.71$1.05
2023Detailed filing. Detailed filing data is available for this year.$6.87$0.46$6.41$5.76$4.54$1.22
2022Detailed filing. Detailed filing data is available for this year.$5.30$0.11$5.19$5.45$4.94$0.51
2021Detailed filing. Detailed filing data is available for this year.$4.73$0.05$4.68$3.43$2.70$0.73
2020Detailed filing. Detailed filing data is available for this year.$3.35$0.02$3.33$2.91$0.95$1.97
2019Summary only. Only limited summary data is available for this year.$1.36$0.00$1.32$1.47$0.16
2018Summary only. Only limited summary data is available for this year.$1.55$0.03$1.55$1.68$0.13
2017Summary only. Only limited summary data is available for this year.$1.54$0.00$1.51$1.47$0.04
2016Summary only. Only limited summary data is available for this year.$1.50$0.00$1.44$1.45$0.01
2015Summary only. Only limited summary data is available for this year.$1.51$0.00$1.74$1.38$0.37
2014Summary only. Only limited summary data is available for this year.$1.15$0.00$1.27$1.21$0.06
2013Summary only. Only limited summary data is available for this year.$1.09$0.00$1.39$1.10$0.29
2012Summary only. Only limited summary data is available for this year.$0.81$0.00$1.03$1.05$0.03
2011Summary only. Only limited summary data is available for this year.$0.84$0.00$0.76$1.13$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$575,961
Mission and Program Overview

Mission

Reprsenting members in matters of collective barganing.

Representing members in matters of collective barganing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$265,288$729,784▲ $464,496
Land, Buildings, and Equipment, Net$51,129$37,416▼ $13,713
Cash and Non-Interest-Bearing Accounts$370,721$9,698▼ $361,023
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$687,138$776,898▲ $89,760
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$35,957$28,142▼ $7,815
Accounts Payable and Accrued Expenses$10,040$3,027▼ $7,013
Total Liabilities$45,997$31,169▼ $14,828
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$641,141$745,729▲ $104,588
Total Net Assets Fund Balance$641,141$745,729▲ $104,588
Total Liabilities and Net Assets / Fund Balance$687,138$776,898▲ $89,760

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,416$52,031$89,447
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Adam NevinsBus Mgr/fin SecFT$75,069$75,069
Francisco AlcantaraPresidentFT$74,242$74,242

Board Members and Trustees

NameTitle
Stephen CoxVice President
Adam MckinstryExec Board Memb
Charles HeadenExec Board Memb
Kenneth BentleyExec Board Memb
Margaret WaresTrustee
Roy WolfTrustee
Earl Agan JrRecording Sec
Valentin IniestraSargeant of Arm
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$548,889
Investment Income
$18,261
Other Revenue
$8,811
Change in Net Assets
$104,588

Audited Revenue Reconciliation

Revenue per Audited Statements
$575,961
Total Revenue per Audited Statements
$575,961
Total Revenue per Form 990
$575,961
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$346,473
Other Expenses$121,757
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---$149,311
Pension Plan Contributions---$90,517
Other Employee Benefits---$45,418
Other Salaries and Wages---$45,077
Occupancy---$25,639
Payroll Taxes---$16,150
Depreciation Depletion---$13,713
Fees for Services Accounting---$12,025
Office Expenses---$11,639
Other Expenses---$8,400
Travel---$7,554
Fees for Services Legal---$5,629
Insurance---$5,202
Benefits to Members---$3,143
Interest---$1,978
Conferences and Meetings---$1,315
Advertising---$687
Total Functional Expenses$0$0$0$471,373

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$471,373
Total Expenses per Audited Statements$471,373
Total Expenses per Form 990$471,373
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

Form 990 reviewed by business manager/financial secretary.

Form 990, Part VI, Section C, Line 19

Form lm-2 labor organization annual report.

Filing and Contact Details

Filer

Filer Name
Operative Plasterers & Cement Masons
EIN
47-0199095
Phone
5152661668
Address
1224 E DIEHL AVE, DES MOINES, IA 50315

Signing Officer

Name
Adam Nevins
Title
Busn Rep/fin Sec
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Formed
1910
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
0
Employees
3

Preparer

Firm
Richard L Tallman CPA
Address
405 SW COUNTRY CLUB LANE, ANKENY, IA 50023
Preparer
Richard L Tallman
Phone
5152926339
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Union is a tax exempt labor organization under Section 501(c)(5) of the Internal Revenue Code. The Union reports its operations to the Internal Revenue Service on Form 990. There is no unrelated business income, so no liability is incurred for federal or state income taxes. The union has analyzed the tax positions and has concluded that there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress.

Raw XML Appendix383 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/OtherExpensesGrp/TotalAmt111556
IRS990/OtherExpensesGrp/TotalAmt28400
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0APPRENTICESHIP RENTS
IRS990/OtherRevenueMiscGrp/Desc1REFUNDS & EXPENSE RECOVERIES
IRS990/OtherRevenueMiscGrp/Desc2SHARED SERVICES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04800
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1242
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt23769
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1242
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt23769
IRS990/OtherRevenueTotalAmt08811
IRS990/OtherSalariesAndWagesGrp/TotalAmt045077
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt016150
IRS990/PensionPlanContributionsGrp/TotalAmt090517
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Dues and Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0548889
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0548889
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt04259
IRS990/PYInvestmentIncomeAmt05464
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0123998
IRS990/PYOtherRevenueAmt025469
IRS990/PYProgramServiceRevenueAmt0545138
IRS990/PYRevenuesLessExpensesAmt0121916
IRS990/PYSalariesCompEmpBnftPaidAmt0325898
IRS990/PYTotalExpensesAmt0454155
IRS990/PYTotalRevenueAmt0576071
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0104588
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0265288
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0729784
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt037416
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052031
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt089447
IRS990ScheduleD/ExpensesSubtotalAmt0471373
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0575961
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Union is a tax exempt labor organization under Section 501(c)(5) of the Internal Revenue Code. The Union reports its operations to the Internal Revenue Service on Form 990. There is no unrelated business income, so no liability is incurred for federal or state income taxes. The union has analyzed the tax positions and has concluded that there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037416
IRS990ScheduleD/TotalExpensesPerForm990Amt0471373
IRS990ScheduleD/TotalRevenuePerForm990Amt0575961
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0575961
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0471373
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 REVIEWED BY BUSINESS MANAGER/FINANCIAL SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM LM-2 LABOR ORGANIZATION ANNUAL REPORT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0687138
IRS990/TotalAssetsEOYAmt0776898
IRS990/TotalAssetsGrp/BOYAmt0687138
IRS990/TotalAssetsGrp/EOYAmt0776898
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0471373
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt045997
IRS990/TotalLiabilitiesEOYAmt031169
IRS990/TotalLiabilitiesGrp/BOYAmt045997
IRS990/TotalLiabilitiesGrp/EOYAmt031169
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0641141
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0745729
IRS990/TotalProgramServiceRevenueAmt0548889
IRS990/TotalReportableCompFromOrgAmt0149311
IRS990/TotalRevenueGrp/ExclusionAmt018261
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0557700
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0575961
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0687138
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0776898
IRS990/TravelGrp/TotalAmt07554
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01224 E DIEHL AVE
IRS990/USAddress/CityNm0DES MOINES
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd0503154707
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ADAM NEVINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSN REP/FIN SEC
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS & CEMENT MASONS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INTERNATIONAL ASSOCIATION LOCAL 538
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0470199095
ReturnHeader/Filer/PhoneNum05152661668
ReturnHeader/Filer/USAddress/AddressLine1Txt01224 E DIEHL AVE
ReturnHeader/Filer/USAddress/CityNm0DES MOINES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050315
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421237086
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICHARD L TALLMAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0405 SW COUNTRY CLUB LANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANKENY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050023
ReturnHeader/PreparerPersonGrp/PhoneNum05152926339
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD L TALLMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-23T10:10:41-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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