Civic Intelligence

Operative Plasterers & Cement Masons International Association

990 • Fiscal year 2023 • EIN 47-0199095

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 11, 2024

Organization ProfileN/A
1224 E Diehl AveDes Moines, IA 50315

(515) 266-1668

Siviq Scores

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

Liabilities / Assets

80th percentile

0.07x

Higher debt load relative to assets than 80% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.08x

Higher debt load relative to revenue than 79% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Net Margin

81st percentile

21%

Higher net margin than 81% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

74th percentile

$71,223

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Asset Growth

91st percentile

30%

Faster asset growth than 91% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

53rd percentile

5.8%

Faster revenue growth than 53% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$687,138

Up $156,728 (+30%) from 2022

Net Assets

Up

$641,141

Up $121,916 (+23%) from 2022

Liabilities

Up

$45,997

Up $34,812 (+311%) from 2022

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin81st percentile

Revenue

Up

$576,071

Up $31,471 (+5.8%) from 2022

Expenses

Down

$454,155

Down $39,569 (-8.0%) from 2022

Net Income

Up

$121,916

Up $71,040 (+140%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

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

$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

2023

Assets$687,138
Liabilities$45,997
Net Assets$641,141
Open 2023 Filing

Operations Trend

Revenue Growth53rd percentile

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

2023

Revenue$576,071
Expenses$454,155
Net Income$121,916
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 11, 2024
Return Version
2023v5.1
Gross Receipts
$576,071
Mission and Program Overview

Mission

Representing members in matters of collective bargaining.

Representing members in matters of collective barganing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$287,304$370,721▲ $83,417
Savings and Temporary Cash Investments$224,591$265,288▲ $40,697
Land, Buildings, and Equipment, Net$18,515$51,129▲ $32,614
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$530,410$687,138▲ $156,728
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$35,957-
Accounts Payable and Accrued Expenses$11,185$10,040▼ $1,145
Total Liabilities$11,185$45,997▲ $34,812
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$519,225$641,141▲ $121,916
Total Net Assets Fund Balance$519,225$641,141▲ $121,916
Total Liabilities and Net Assets / Fund Balance$530,410$687,138▲ $156,728

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$51,129$38,318$89,447
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Adam NevinsBus Mgr/fin SecFT$71,223$71,223
Francisco AlcantaraPresidentFT$70,503$70,503

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
$545,138
Investment Income
$5,464
Other Revenue
$25,469
Change in Net Assets
$121,916

Audited Revenue Reconciliation

Revenue per Audited Statements
$576,071
Total Revenue per Audited Statements
$576,071
Total Revenue per Form 990
$576,071
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$325,898
Other Expenses$123,998
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---$141,726
Pension Plan Contributions---$79,750
Other Employee Benefits---$46,526
Other Salaries and Wages---$43,403
Occupancy---$26,375
Payroll Taxes---$14,493
Office Expenses---$10,956
Fees for Services Accounting---$10,770
Depreciation Depletion---$9,502
Other Expenses---$9,102
Insurance---$7,796
Travel---$5,141
Benefits to Members---$4,259
Interest---$2,001
Advertising---$1,810
Fees for Services Legal---$1,565
Total Functional Expenses$0$0$0$454,155

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$454,155
Total Expenses per Audited Statements$454,155
Total Expenses per Form 990$454,155
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
2024-07-11
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
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt03869
IRS990/PYInvestmentIncomeAmt0959
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0126464
IRS990/PYOtherRevenueAmt028403
IRS990/PYProgramServiceRevenueAmt0515238
IRS990/PYRevenuesLessExpensesAmt050876
IRS990/PYSalariesCompEmpBnftPaidAmt0363391
IRS990/PYTotalExpensesAmt0493724
IRS990/PYTotalRevenueAmt0544600
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0121916
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0224591
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0265288
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt051129
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038318
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt089447
IRS990ScheduleD/ExpensesSubtotalAmt0454155
IRS990ScheduleD/RevenueSubtotalAmt0576071
IRS990ScheduleD/TotalBookValueLandBuildingsAmt051129
IRS990ScheduleD/TotalExpensesPerForm990Amt0454155
IRS990ScheduleD/TotalRevenuePerForm990Amt0576071
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0576071
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0454155
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/TotalAssetsBOYAmt0530410
IRS990/TotalAssetsEOYAmt0687138
IRS990/TotalAssetsGrp/BOYAmt0530410
IRS990/TotalAssetsGrp/EOYAmt0687138
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0454155
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011185
IRS990/TotalLiabilitiesEOYAmt045997
IRS990/TotalLiabilitiesGrp/BOYAmt011185
IRS990/TotalLiabilitiesGrp/EOYAmt045997
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0519225
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0641141
IRS990/TotalProgramServiceRevenueAmt0545138
IRS990/TotalReportableCompFromOrgAmt0141726
IRS990/TotalRevenueGrp/ExclusionAmt05464
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0570607
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0576071
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0530410
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0687138
IRS990/TravelGrp/TotalAmt05141
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/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ADAM NEVINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSN REP/FIN SEC
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-11
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/ReturnTs02024-07-27T07:52:19-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$687,138
Liabilities
$45,997
Net assets
$641,141
Revenue
$576,071
Expenses
$454,155
Net income
$121,916
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