Civic Intelligence

Operative Plasterers- and Cement Ma Local Union 72

990 • Fiscal year 2020 • EIN 91-0348208

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

Organization ProfileWWW.OPCMIA.ORG
3223 N Market StSpokane, WA 99207

(509) 326-0575

Siviq Scores

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

Liabilities / Assets

89th percentile

0.25x

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

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

95th percentile

0.85x

Higher debt load relative to revenue than 95% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

56th percentile

10%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

56th percentile

$118,108

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 30.0% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

98th percentile

85%

Faster asset growth than 98% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

40th percentile

-3.8%

Faster revenue growth than 40% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$1,315,465

Up $605,553 (+85%) from 2019

Net Assets

Up

$982,431

Up $279,225 (+40%) from 2019

Liabilities

Up

$333,034

Up $326,328 (+4866%) from 2019

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin56th percentile

Revenue

Down

$393,453

Down $15,680 (-3.8%) from 2019

Expenses

Up

$352,199

Up $88,768 (+34%) from 2019

Net Income

Down

$41,254

Down $104,448 (-72%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$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

2020

Assets$1,315,465
Liabilities$333,034
Net Assets$982,431
Open 2020 Filing

Operations Trend

Revenue Growth40th percentile

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

2020

Revenue$393,453
Expenses$352,199
Net Income$41,254
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$403,510
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$11,291$618,606▲ $607,315
Cash and Non-Interest-Bearing Accounts$386,186$564,664▲ $178,478
Savings and Temporary Cash Investments$308,083$132,195▼ $175,888
Prepaid Expenses and Deferred Charges$4,352--
Total Assets$709,912$1,315,465▲ $605,553
Liabilities
Other Liabilities-$313,435-
Accounts Payable and Accrued Expenses$6,706$19,599▲ $12,893
Total Liabilities$6,706$333,034▲ $326,328
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$703,206$982,431▲ $279,225
Total Net Assets Fund Balance$703,206$982,431▲ $279,225
Total Liabilities and Net Assets / Fund Balance$709,912$1,315,465▲ $605,553

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$482,915$4,689$487,604
Land$120,310-$120,310
Other Land Buildings$15,381$24,667$40,048
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleBaseOtherTotal
Steve DickinsonPresident$71,945$46,163$118,108

Board Members and Trustees

NameTitle
Mike HogueExec Board
Mike OntreverosExec Board
Victor CordovaExec Board
Erik VednickRecording Se
Randy PetersSgt at Arms
Todd ToresonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$391,212
Investment Income
$104
Other Revenue
$2,137
Change in Net Assets
$41,254

Audited Revenue Reconciliation

Revenue per Audited Statements
$393,453
Total Revenue per Audited Statements
$393,453
Total Revenue per Form 990
$393,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$225,233
Other Expenses$126,966
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$112,236
Pension Plan Contributions---$63,180
Other Employee Benefits---$34,741
Payroll Taxes---$15,076
All Other Expenses---$11,621
Occupancy---$9,032
Office Expenses---$7,994
Fees for Services Other---$6,650
Fees for Services Accounting---$5,450
Advertising---$5,360
Other Expenses---$4,893
Fees for Services Legal---$4,190
Depreciation Depletion---$3,275
Insurance---$2,448
Conferences and Meetings---$2,001
Travel---$95
Total Functional Expenses$0$0$0$352,199

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$352,199
Total Expenses per Audited Statements$352,199
Total Expenses per Form 990$352,199
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
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$1,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mortgage Payable$313,435
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Dickinson
Formed
1890
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
5

Preparer

Firm
Pierson CPA Pllc
Address
201 W FRANCIS AVE STE G, 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. Due to the covid-19 pandemic during 2020, many of the meetings, conferences and in-person activities were suspended, canceled or delayed. Management is hopeful that the suspended, canceled or delayed activities will resume in the next year.”

Form 990, Part XI

“During the year ending december 31, 2020, local union 478, located in west richland, wa, merged with local union 72, located in spokane, wa. The merger was approved by both boards and by the international association.”

Form 990, Part XI, Line 9

“Merger of lu 478 net 237,971”

Financial Statement Notes

Schedule D, Page 3, Part X

“The local is exempt from federal income taxes under internal revenue section 501(c)(5), except for income, if any, unrelated to its exempt purpose. Management has determined that the local has no uncertain tax positions. No interest or penalties from uncertain tax positions have been recognized in the financial statements. No tax positions are expected to significantly increase or decrease within the next twelve months. Tax years 2017 through 2020 are open to examination by the internal revenue service.”

Raw XML Appendix380 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/BOYAmt06706
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt019599
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0LABOR ORGANIZATION REPRESENTING MEMBERS OF THE TRADE.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/TotalAmt05360
IRS990/AllOtherExpensesGrp/TotalAmt011621
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MICHAEL WRIGHT
IRS990/BooksInCareOfDetail/PhoneNum05093260575
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03223 N MARKET
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPOKANE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd099207
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0386186
IRS990/CashNonInterestBearingGrp/EOYAmt0564664
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt02001
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0104
IRS990/CYOtherExpensesAmt0126966
IRS990/CYOtherRevenueAmt02137
IRS990/CYProgramServiceRevenueAmt0391212
IRS990/CYRevenuesLessExpensesAmt041254
IRS990/CYSalariesCompEmpBnftPaidAmt0225233
IRS990/CYTotalExpensesAmt0352199
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0393453
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt03275
IRS990/Desc0THE 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.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt05450
IRS990/FeesForServicesLegalGrp/TotalAmt04190
IRS990/FeesForServicesOtherGrp/TotalAmt06650
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt046163
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVE DICKINSON
IRS990/Form990PartVIISectionAGrp/PersonNm1VICTOR CORDOVA
IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE HOGUE
IRS990/Form990PartVIISectionAGrp/PersonNm3MIKE ONTREVEROS
IRS990/Form990PartVIISectionAGrp/PersonNm4RANDY PETERS
IRS990/Form990PartVIISectionAGrp/PersonNm5TODD TORESON
IRS990/Form990PartVIISectionAGrp/PersonNm6ERIK VEDNICK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt071945
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXEC BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXEC BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXEC BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt4SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6RECORDING SE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01890
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0403510
IRS990/GrossRentsGrp/RealAmt012194
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt02448
IRS990/InvestmentIncomeGrp/ExclusionAmt0104
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0104
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt029356
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011291
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0618606
IRS990/LandBldgEquipCostOrOtherBssAmt0647962
IRS990/LegalDomicileStateCd0WA
IRS990/LessRentalExpensesGrp/RealAmt010057
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0LABOR ORGANIZATION REPRESENTING MEMBERS OF THE TRADE BY IMPROVING THE WORKING CONDITIONS AND INCREASE THE EARNINGS POTENTIAL OF MEMBER PLASTERER AND CEMENT MASONS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0703206
IRS990/NetAssetsOrFundBalancesEOYAmt0982431
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt02137
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt02137
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0703206
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0982431
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt09032
IRS990/OfficeExpensesGrp/TotalAmt07994
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0237971
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034741
IRS990/OtherExpensesGrp/Desc0MARKET RECOVERY EXPENSES
IRS990/OtherExpensesGrp/Desc1PER CAPITA
IRS990/OtherExpensesGrp/Desc2GIFTS AND GOODWILL
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/TotalAmt043553
IRS990/OtherExpensesGrp/TotalAmt115146
IRS990/OtherExpensesGrp/TotalAmt25258
IRS990/OtherExpensesGrp/TotalAmt34893
IRS990/OtherLiabilitiesGrp/EOYAmt0313435
IRS990/OtherSalariesAndWagesGrp/TotalAmt0112236
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt015076
IRS990/PensionPlanContributionsGrp/TotalAmt063180
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04352
IRS990/PrincipalOfficerNm0STEVE DICKINSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1FEES, FINES AND ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0390942
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1270
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0390942
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1270
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01375
IRS990/PYOtherExpensesAmt0115368
IRS990/PYOtherRevenueAmt04500
IRS990/PYProgramServiceRevenueAmt0403258
IRS990/PYRevenuesLessExpensesAmt0145702
IRS990/PYSalariesCompEmpBnftPaidAmt0148063
IRS990/PYTotalExpensesAmt0263431
IRS990/PYTotalRevenueAmt0409133
IRS990/ReconcilationRevenueExpnssAmt041254
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/RealAmt02137
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0308083
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0132195
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/PoliticalExpendituresAmt01000
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
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
IRS990ScheduleD/BuildingsGrp/BookValueAmt0482915
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04689
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0487604
IRS990ScheduleD/ExpensesSubtotalAmt0352199
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0120310
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120310
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015381
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt024667
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt040048
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0313435
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MORTGAGE PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0393453
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE SECTION 501(C)(5), EXCEPT FOR INCOME, IF ANY, UNRELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS DETERMINED THAT THE LOCAL HAS NO UNCERTAIN TAX POSITIONS. NO INTEREST OR PENALTIES FROM UNCERTAIN TAX POSITIONS HAVE BEEN RECOGNIZED IN THE FINANCIAL STATEMENTS. NO TAX POSITIONS ARE EXPECTED TO SIGNIFICANTLY INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. TAX YEARS 2017 THROUGH 2020 ARE OPEN TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0618606
IRS990ScheduleD/TotalExpensesPerForm990Amt0352199
IRS990ScheduleD/TotalLiabilityAmt0313435
IRS990ScheduleD/TotalRevenuePerForm990Amt0393453
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0393453
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0352199
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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. DUE TO THE COVID-19 PANDEMIC DURING 2020, MANY OF THE MEETINGS, CONFERENCES AND IN-PERSON ACTIVITIES WERE SUSPENDED, CANCELED OR DELAYED. MANAGEMENT IS HOPEFUL THAT THE SUSPENDED, CANCELED OR DELAYED ACTIVITIES WILL RESUME IN THE NEXT YEAR.
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/ExplanationTxt7DURING THE YEAR ENDING DECEMBER 31, 2020, LOCAL UNION 478, LOCATED IN WEST RICHLAND, WA, MERGED WITH LOCAL UNION 72, LOCATED IN SPOKANE, WA. THE MERGER WAS APPROVED BY BOTH BOARDS AND BY THE INTERNATIONAL ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MERGER OF LU 478 NET 237,971
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0711041689
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0SEGREGATED
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0OPCMIA LOCAL 72 SEGREGATED FUND
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt03223 N MARKET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0SPOKANE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd099207
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0CERTAIN POLITICAL INFORMATIONAL MATERIAL IS AVAILABLE TO THE MEMBERSHIP. THE OPERATIVE PLASTERERS- AND CEMENT MASONS LOCAL UNION 72 ESTABLISHED A SEGREGATED FUND. THE SEGREGATED POLITICAL FUND PROVIDES DONATIONS TO CANDIDATES UPON MEMBERSHIP'S APPROVAL. THE SEGREGATED POLITICAL FUND IS A SEPARATE LEGAL ENTITY WITH IT'S OWN ID NUMBER ORGANIZED UNDER THE LOCAL. THE SEGREGATED FUND ACTIVITY IS INCLUDED IN THIS FORM 990 AS FULL DISCLOSURE REPORTING. THE SEGREGATED FUND HAS A NON-INTEREST BEARING CHECKING ACCOUNT THAT HAD A BALANCE OF ZERO AT YEAR END. THERE IS NO TAXABLE INCOME, THEREFORE, NO 1120-POL HAS BEEN FILED.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0709912
IRS990/TotalAssetsEOYAmt01315465
IRS990/TotalAssetsGrp/BOYAmt0709912
IRS990/TotalAssetsGrp/EOYAmt01315465
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0352199
IRS990/TotalGrossUBIAmt02137
IRS990/TotalLiabilitiesBOYAmt06706
IRS990/TotalLiabilitiesEOYAmt0333034
IRS990/TotalLiabilitiesGrp/BOYAmt06706
IRS990/TotalLiabilitiesGrp/EOYAmt0333034
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0703206
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0982431
IRS990/TotalOtherCompensationAmt046163
IRS990/TotalProgramServiceRevenueAmt0391212
IRS990/TotalReportableCompFromOrgAmt071945
IRS990/TotalRevenueGrp/ExclusionAmt0104
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0391212
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0393453
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02137
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0709912
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01315465
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt095
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 678
IRS990/USAddress/CityNm0CHATTOROY
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099003
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTP://WWW.OPCMIA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL WRIGHT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05093260575
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS- AND CEMENT MA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL UNION 72
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0910348208
ReturnHeader/Filer/PhoneNum05093260575
ReturnHeader/Filer/USAddress/AddressLine1Txt03223 N MARKET ST
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099207
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0854041997
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PIERSON CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 W FRANCIS AVE STE G
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099205
ReturnHeader/PreparerPersonGrp/PhoneNum05094650762
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI A PIERSON
ReturnHeader/ReturnTs02021-11-15T14:08:45-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MICHAEL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WRIGHT
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,315,465
Liabilities
$333,034
Net assets
$982,431
Revenue
$393,453
Expenses
$352,199
Net income
$41,254
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
2020Detailed filing. Detailed filing data is available for this year.$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