Civic Intelligence

Operative Plasterers- and Cement Ma

EIN 91-0348208 • 501(c)5 • Spokane, WA

Profile

Labor organization representing members of the trade.

3223 N Market StSpokane, WA 99207

www.opcmia.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.27x

Higher debt load relative to assets than 90% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.30x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

80th percentile

24%

Higher net margin than 80% of similar nonprofits.

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

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

90th percentile

27%

Faster asset growth than 90% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

62%

Faster revenue growth than 95% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,150,202

Up $242,511 (+27%) from 2023

Liabilities

Down

$311,911

Down $5,821 (-1.8%) from 2023

Net Assets

Up

$838,291

Up $248,332 (+42%) from 2023

Revenue

Up

$1,025,770

Up $392,559 (+62%) from 2023

Expenses

Up

$777,438

Up $33,401 (+4.5%) from 2023

Net Income

Up

$248,332

Up $359,158 (+324%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $217,517Liabilities 2010: $2,275Net Assets 2010: $215,2422010Assets 2011: $209,353Liabilities 2011: $1,698Net Assets 2011: $207,6552011Assets 2012: $204,341Liabilities 2012: $6,644Net Assets 2012: $197,6972012Assets 2013: $248,679Liabilities 2013: $5,960Net Assets 2013: $242,7192013Assets 2014: $283,859Liabilities 2014: $6,149Net Assets 2014: $277,7102014Assets 2015: $330,287Liabilities 2015: $7,932Net Assets 2015: $322,3552015Assets 2016: $375,119Liabilities 2016: $10,007Net Assets 2016: $365,1122016Assets 2017: $454,115Liabilities 2017: $12,862Net Assets 2017: $441,2532017Assets 2018: $568,754Liabilities 2018: $11,250Net Assets 2018: $557,5042018Assets 2019: $709,912Liabilities 2019: $6,706Net Assets 2019: $703,2062019Assets 2020: $1,315,465Liabilities 2020: $333,034Net Assets 2020: $982,4312020Assets 2021: $1,146,839Liabilities 2021: $313,019Net Assets 2021: $833,8202021Assets 2022: $1,004,547Liabilities 2022: $303,762Net Assets 2022: $700,7852022Assets 2023: $907,691Liabilities 2023: $317,732Net Assets 2023: $589,9592023Assets 2024: $1,150,202Liabilities 2024: $311,911Net Assets 2024: $838,2912024

Highlighted filing

2024

Assets$1,150,202
Liabilities$311,911
Net Assets$838,291

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $171,136Expenses 2010: $160,885Net Income 2010: $10,2512010Revenue 2011: $173,573Expenses 2011: $181,160Net Income 2011: -$7,5872011Revenue 2012: $186,465Expenses 2012: $191,704Net Income 2012: -$5,2392012Revenue 2013: $224,395Expenses 2013: $179,373Net Income 2013: $45,0222013Revenue 2014: $260,137Expenses 2014: $225,146Net Income 2014: $34,9912014Revenue 2015: $266,465Expenses 2015: $234,177Net Income 2015: $32,2882015Revenue 2016: $270,683Expenses 2016: $227,923Net Income 2016: $42,7602016Revenue 2017: $301,568Expenses 2017: $225,368Net Income 2017: $76,2002017Revenue 2018: $374,421Expenses 2018: $257,870Net Income 2018: $116,5512018Revenue 2019: $409,133Expenses 2019: $263,431Net Income 2019: $145,7022019Revenue 2020: $393,453Expenses 2020: $352,199Net Income 2020: $41,2542020Revenue 2021: $502,355Expenses 2021: $650,964Net Income 2021: -$148,6092021Revenue 2022: $548,195Expenses 2022: $681,230Net Income 2022: -$133,0352022Revenue 2023: $633,211Expenses 2023: $744,037Net Income 2023: -$110,8262023Revenue 2024: $1,025,770Expenses 2024: $777,438Net Income 2024: $248,3322024

Highlighted filing

2024

Revenue$1,025,770
Expenses$777,438
Net Income$248,332

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.31$0.84$1.03$0.78$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.32$0.59$0.63$0.74$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.30$0.70$0.55$0.68$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.31$0.83$0.50$0.65$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.33$0.98$0.39$0.35$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.01$0.70$0.41$0.26$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.01$0.56$0.37$0.26$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.01$0.44$0.30$0.23$0.08
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.01$0.37$0.27$0.23$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.33$0.01$0.32$0.27$0.23$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.28$0.26$0.23$0.03
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.01$0.24$0.22$0.18$0.05
2012Summary only. Only limited summary data is available for this year.$0.20$0.01$0.20$0.19$0.19$0.01
2011Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$0.17$0.18$0.01
2010Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.17$0.16$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,072,492
Mission and Program Overview

Mission

Labor organization representing members of the trade by improving the working conditions and increase the earnings potential of member plasterer and cement masons.

Labor organization representing members of the trade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$613,459$595,927▼ $17,532
Cash and Non-Interest-Bearing Accounts$203,864$364,660▲ $160,796
Savings and Temporary Cash Investments$90,368$189,615▲ $99,247
Total Assets$907,691$1,150,202▲ $242,511
Liabilities
Other Liabilities$286,346$278,821▼ $7,525
Accounts Payable and Accrued Expenses$31,386$33,090▲ $1,704
Total Liabilities$317,732$311,911▼ $5,821
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$589,959$838,291▲ $248,332
Total Net Assets Fund Balance$589,959$838,291▲ $248,332
Total Liabilities and Net Assets / Fund Balance$907,691$1,150,202▲ $242,511

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$432,905$54,699$487,604
Land$120,310-$120,310
Other Land Buildings$42,712$52,876$95,588
Compensation and Service Providers

Board Members and Trustees

NameTitle
Todd ToresonPresident
Aaron La BrieBoard Member
Eric OrangeBoard Member
Jacob BradleyBoard Member
Luke JohnsonBoard Member
Michael HogueBoard Member
Mickey Denke JrBoard Member
Randy PetersBoard Member
Victor CordovaExec Board
Lars Erik VednickRecording Se
Donald WigenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$50,298
Program Service Revenue
$975,034
Investment Income
$158
Other Revenue
$280
All Other Contributions
$50,298
Change in Net Assets
$248,332

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,025,770
Total Revenue per Audited Statements
$1,025,770
Total Revenue per Form 990
$1,025,770
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$546,914
Other Expenses$230,524
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$331,913--$331,913
Pension Plan Contributions$103,713--$103,713
Other Employee Benefits$71,717--$71,717
Payroll Taxes$39,571--$39,571
All Other Expenses$19,096$172-$19,268
Travel$16,864--$16,864
Office Expenses$15,952--$15,952
Fees for Services Accounting-$11,587-$11,587
Conferences and Meetings$10,100--$10,100
Other Expenses$8,949--$8,949
Occupancy$7,569$1,030-$8,599
Insurance$4,962$3,417-$8,379
Depreciation Depletion$6,902--$6,902
Advertising$5,668--$5,668
Information Technology$4,477--$4,477
Fees for Services Legal$1,390--$1,390
Interest$647$691-$1,338
Total Functional Expenses$760,541$16,897$0$777,438

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$777,438
Total Expenses per Audited Statements$777,438
Total Expenses per Form 990$777,438
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mortgage Payable$278,821
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 6

Local union 72 is a membership organization.

Form 990, Page 6, Part VI, Line 7A

Local union members participate in the election of officers and the governing body every 3 years.

Form 990, Page 6, Part VI, Line 7B

Local union members approve major actions recommended by the governing body at each membership meeting.

Form 990, Page 6, Part VI, Line 11B

The business manager examines the 990 before it is signed for filing and it is available to the executive board as well.

Form 990, Page 6, Part VI, Line 19

Public records are available upon request and certain public federal tax return information is available at www.guidestar.org.

Form 990, Part VII

Board members consist of volunteers who are members of the local. Board members who have salaries or wages listed, were paid for services performed for the organization and not as board members.

Filing and Contact Details

Filer

Filer Name
Operative Plasterers- and Cement Ma
EIN
91-0348208
Phone
5093260575
Address
3223 N MARKET ST, SPOKANE, WA 99207

Signing Officer

Name
Michael Wright
Title
Business Manager
Phone
5093260575
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Toreson
Formed
1890
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
9

Preparer

Firm
Pierson CPA Pllc
Address
201 W FRANCIS AVE STE H, SPOKANE, WA 99205
Preparer
Lori a Pierson
Phone
5094650762
Supplemental Narrative

Additional Explanations

Form 990

The organization is a labor union representing members through contract negotiation -- the local was established to improve working conditions and income of members and promote the well being of the membership and the organization. All activity of the local is for the benefit of the members and to promote the craft.

Form 990, Part XI, Line 9

ROUNDING 0

Form 990, Page 12, Part XII, Line 2C

The organization has an annual audit performed by an independent cpa. However, the audit is not yet complete as of time the form 990 has been prepared. Therefore, reported amounts are pre-audit.

Financial Statement Notes

Schedule D, Page 4, Part XIII

The organization is currently undergoing a financial statement audit by an independent cpa. The audit is not yet complete as of the time of this form 990 filing.

Raw XML AppendixShowing 400 of 413 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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0CERTAIN POLITICAL INFORMATIONAL MATERIAL IS AVAILABLE TO THE MEMBERSHIP. THE ORGANIZATION HAS A SEPARATE SEGREGATED FUND SETUP WITH IT'S OWN TAX IDENTIFICATION NUMBER 71-1041689, ORGANIZED UNDER THE LOCAL. THE SEGREGATED FUND PROVIDES DONATIONS TO CANDIDATES UPON MEMBERSHIP APPROVAL. THE SEGREGATED FUND ACTIVITY IS INCLUDED IN THIS FORM 990 AS FULL DISCLOSURE. TOTAL POLITICAL DONATIONS PAID BY THE SEGREGATED ACCOUNT ARE LISTED. THE SEGREGATED FUND HAS A NON-INTEREST BEARING CHECKING ACCOUNT, WHICH HAS A BALANCE OF ZERO AT YEAR END. THERE IS NO TAXABLE INCOME, THEREFORE, NO 1120-POL HAS BEEN FILED.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt054699
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IRS990ScheduleD/ExpensesSubtotalAmt0777438
IRS990ScheduleD/LandGrp/BookValueAmt0120310
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120310
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt042712
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt052876
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt095588
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0278821
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MORTGAGE PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt01025770
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS CURRENTLY UNDERGOING A FINANCIAL STATEMENT AUDIT BY AN INDEPENDENT CPA. THE AUDIT IS NOT YET COMPLETE AS OF THE TIME OF THIS FORM 990 FILING.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A LABOR UNION REPRESENTING MEMBERS THROUGH CONTRACT NEGOTIATION -- THE LOCAL WAS ESTABLISHED TO IMPROVE WORKING CONDITIONS AND INCOME OF MEMBERS AND PROMOTE THE WELL BEING OF THE MEMBERSHIP AND THE ORGANIZATION. ALL ACTIVITY OF THE LOCAL IS FOR THE BENEFIT OF THE MEMBERS AND TO PROMOTE THE CRAFT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LOCAL UNION 72 IS A MEMBERSHIP ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LOCAL UNION MEMBERS PARTICIPATE IN THE ELECTION OF OFFICERS AND THE GOVERNING BODY EVERY 3 YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LOCAL UNION MEMBERS APPROVE MAJOR ACTIONS RECOMMENDED BY THE GOVERNING BODY AT EACH MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BUSINESS MANAGER EXAMINES THE 990 BEFORE IT IS SIGNED FOR FILING AND IT IS AVAILABLE TO THE EXECUTIVE BOARD AS WELL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PUBLIC RECORDS ARE AVAILABLE UPON REQUEST AND CERTAIN PUBLIC FEDERAL TAX RETURN INFORMATION IS AVAILABLE AT WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD MEMBERS CONSIST OF VOLUNTEERS WHO ARE MEMBERS OF THE LOCAL. BOARD MEMBERS WHO HAVE SALARIES OR WAGES LISTED, WERE PAID FOR SERVICES PERFORMED FOR THE ORGANIZATION AND NOT AS BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ROUNDING 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION HAS AN ANNUAL AUDIT PERFORMED BY AN INDEPENDENT CPA. HOWEVER, THE AUDIT IS NOT YET COMPLETE AS OF TIME THE FORM 990 HAS BEEN PREPARED. THEREFORE, REPORTED AMOUNTS ARE PRE-AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 12, PART XII, LINE 2C
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL WRIGHT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05093260575
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS- AND CEMENT MA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL UNION 72
ReturnHeader/Filer/BusinessNameControlTxt0OPER
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