Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Operative Plasterers and Cement Masons
EIN 91-0405894 • 501(c)5 • Spokane, WA
Profile
Labor union representing members through negotiation.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $135,306 (-100%) from 2018
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$0
No earlier filing loaded for comparison.
Revenue
Down$59,170
Down $111,298 (-65%) from 2018
Expenses
Down$40,613
Down $164,300 (-80%) from 2018
Net Income
Up$18,557
Up $53,002 (+154%) from 2018
Trend Graphs
Filings
Most recent year
2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- -
- Net assets
- $0
- Revenue
- $59,170
- Expenses
- $40,613
- Net income
- $18,557
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2020 to Nov 30, 2020
- Signed
- Jul 12, 2021
- Return Version
- 2020v4.0
- Gross Receipts
- $59,170
Mission and Program Overview
Mission
Labor union representing members through negotiation.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| LABOR UNION REPRESENTING MEMBERS THROUGH NEGOTIATION. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICKY DENKE JR | President | - | $0 | - | - |
| LUIS SOLORZANO | Vice President | - | $0 | - | - |
| BRADY STONE | Recording Sec | - | $0 | - | - |
| ALBERT VARGAS | Sergeant @ Arms | - | $0 | - | - |
| NICK DEARBORN | Executive Board | - | $0 | - | - |
| JOHN MCKINNEY | Executive Board | - | $0 | - | - |
| WILLIAM C SMITH | Trustee | - | $0 | - | - |
Political and Lobbying Activity
- In-house lobbying only
- Yes
Filing and Contact Details
Filer
- Filer Name
- Operative Plasterers and Cement Masons
- EIN
- 91-0405894
- Phone
- 5093260575
- Address
- 3223 N MARKET ST, SPOKANE, WA 99207
Signing Officer
- Name
- Michael Wright
- Title
- Business Manager
- Signed
- 2021-07-12
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Baker & Giles PS CPAs
- Address
- 10110 CHAPEL HILL BLVD, Pasco, WA 99301
- Preparer
- Daniel L Boyd
- Phone
- 5095470544
Supplemental Narrative
Additional Explanations
Other Revenue.1
“Expense reimbursements $60”
Other Expenses.1001
“Advertising and Promotion $602”
Other Expenses.1005
“Travel $1465”
Other Expenses.1009
“Depreciation $983”
Other Expenses.1012
“Insurance $1145”
Other Expenses.1
“MARKET RECOVERY $10336”
Other Expenses.2
“PER CAPITA TAXES $3076”
Other Expenses.3
“Organizing and promotion $3049”
Other Expenses.4
“SUPPLIES $2312”
Other Expenses.5
“TELEPHONE $1229”
Other Expenses.6
“Dues and subscriptions $352”
Other Assets.1002
“Furniture and Fixtures - Beginning $492 Furniture and Fixtures - Ending $0”
Other Assets.1003
“Machinery and Equipment - Beginning $6724 Machinery and Equipment - Ending $0”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $3123 Prepaid Expenses and Deferred Charges - Ending $0”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $5638 Accounts Payable and Accrued Expenses - Ending $0”
Raw XML Appendix180 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 |
|---|---|---|
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| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MICHAEL WRIGHT |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5093260575 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3223 N MARKET ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SPOKANE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 99207 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 202725 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 18557 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 6181 |
| IRS990EZ/FinalReturnInd | 0 | X |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 213064 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 59170 |
| IRS990EZ/GroupExemptionNum | 0 | 0039 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 32 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 59078 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 207426 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 207426 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 2200 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MICKY DENKE JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LUIS SOLORZANO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BRADY STONE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ALBERT VARGAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | NICK DEARBORN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JOHN MCKINNEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | WILLIAM C SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | RECORDING SEC |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Sergeant @ Arms |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | EXECUTIVE BOARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | EXECUTIVE BOARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Trustee |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 10339 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -225983 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 24549 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 60 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | LABOR UNION REPRESENTING MEMBERS THROUGH NEGOTIATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | LABOR UNION REPRESENTING MEMBERS THROUGH NEGOTIATION. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 7683 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | true |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5638 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 40613 |
| IRS990EZ/TotalRevenueAmt | 0 | 59170 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleN/AssetsDistributedInd | 0 | true |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | false |
| IRS990ScheduleN/BondLiabilitiesDischargedInd | 0 | false |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH, OFFICE EQUIPMENT AND VEHICLE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2020-11-01 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 910348208 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 225983 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(C)5 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | BOOK APPROX FMV |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 3223 N MARKET ST |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | SPOKANE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 99207 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSE REIMBURSEMENTS $60 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising and Promotion $602 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Travel $1465 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Depreciation $983 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Insurance $1145 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MARKET RECOVERY $10336 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PER CAPITA TAXES $3076 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ORGANIZING AND PROMOTION $3049 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | SUPPLIES $2312 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | TELEPHONE $1229 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | DUES AND SUBSCRIPTIONS $352 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Furniture and Fixtures - Beginning $492 Furniture and Fixtures - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Machinery and Equipment - Beginning $6724 Machinery and Equipment - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Prepaid Expenses and Deferred Charges - Beginning $3123 Prepaid Expenses and Deferred Charges - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Accounts Payable and Accrued Expenses - Beginning $5638 Accounts Payable and Accrued Expenses - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.1001 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL WRIGHT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BUSINESS MANAGER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-07-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OPERATIVE PLASTERERS AND CEMENT MASONS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | 478 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OPER |
| ReturnHeader/Filer/EIN | 0 | 910405894 |
| ReturnHeader/Filer/PhoneNum | 0 | 5093260575 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3223 N MARKET ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SPOKANE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 99207 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 911256893 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Baker & Giles PS CPAs |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 10110 CHAPEL HILL BLVD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Pasco |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 99301 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5095470544 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Daniel L Boyd |
| ReturnHeader/ReturnTs | 0 | 2021-07-12T13:06:41-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | MICHAEL |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | WRIGHT |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-11-30 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
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