Civic Intelligence

Operative Plasterers & Cement Mason

EIN 93-0160415 • 501(c)5 • Portland, OR

View Organization Page

Profile

The organization is a local labor union which represents its members in contract negotiations, grievances and other labor matters.

12812 NE Marx StPortland, OR 97230-1067

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 2025

Liabilities / Revenue

79th percentile

0.06x

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

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

36th percentile

1.2%

Higher net margin than 36% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

91st percentile

$151,369

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 41.9% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

60th percentile

6.4%

Faster asset growth than 60% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

3.8%

Faster revenue growth than 49% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$594,917

Up $35,582 (+6.4%) from 2024

Liabilities

Down

$22,407

Down $3,738 (-14%) from 2024

Net Assets

Up

$572,510

Up $39,320 (+7.4%) from 2024

Operations
Liabilities / Revenue79th percentileNet Margin36th percentile

Revenue

Up

$361,584

Up $13,247 (+3.8%) from 2024

Expenses

Down

$357,197

Down $18,646 (-5.0%) from 2024

Net Income

Up

$4,387

Up $31,893 (+116%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$800K$600K$400K$200K$0Assets 2011: $412,450Liabilities 2011: $10,332Net Assets 2011: $402,1182011Assets 2012: $476,256Liabilities 2012: $17,713Net Assets 2012: $458,5432012Assets 2013: $482,773Liabilities 2013: $15,381Net Assets 2013: $467,3922013Assets 2014: $461,887Liabilities 2014: $12,295Net Assets 2014: $449,5922014Assets 2015: $446,181Liabilities 2015: $10,443Net Assets 2015: $435,7382015Assets 2016: $385,464Liabilities 2016: $7,246Net Assets 2016: $378,2182016Assets 2017: $359,006Liabilities 2017: $7,611Net Assets 2017: $351,3952017Assets 2018: $429,308Liabilities 2018: $109,520Net Assets 2018: $319,7882018Assets 2019: $535,629Liabilities 2019: $112,691Net Assets 2019: $422,9382019Assets 2020: $587,286Liabilities 2020: $58,731Net Assets 2020: $528,5552020Assets 2021: $666,881Liabilities 2021: $28,481Net Assets 2021: $638,4002021Assets 2022: $681,307Liabilities 2022: $31,583Net Assets 2022: $649,7242022Assets 2023: $657,597Liabilities 2023: $25,763Net Assets 2023: $631,8342023Assets 2024: $559,335Liabilities 2024: $26,145Net Assets 2024: $533,1902024Assets 2025: $594,917Liabilities 2025: $22,407Net Assets 2025: $572,5102025

Highlighted filing

2025

Assets$594,917
Liabilities$22,407
Net Assets$572,510
Open 2025 Filing

Operations Trend

Revenue Growth49th percentile

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

$600K$400K$200K$0-$200KExpenses 2011: $157,7402011Expenses 2012: $174,7582012Expenses 2013: $183,1002013Revenue 2014: $168,305Expenses 2014: $187,746Net Income 2014: -$19,4412014Revenue 2015: $175,237Expenses 2015: $186,811Net Income 2015: -$11,5742015Revenue 2016: $108,521Expenses 2016: $164,744Net Income 2016: -$56,2232016Revenue 2017: $141,939Expenses 2017: $164,580Net Income 2017: -$22,6412017Revenue 2018: $154,006Expenses 2018: $185,839Net Income 2018: -$31,8332018Revenue 2019: $313,541Expenses 2019: $210,391Net Income 2019: $103,1502019Revenue 2020: $335,206Expenses 2020: $229,589Net Income 2020: $105,6172020Revenue 2021: $405,007Expenses 2021: $295,162Net Income 2021: $109,8452021Revenue 2022: $381,030Expenses 2022: $360,360Net Income 2022: $20,6702022Revenue 2023: $342,059Expenses 2023: $349,791Net Income 2023: -$7,7322023Revenue 2024: $348,337Expenses 2024: $375,843Net Income 2024: -$27,5062024Revenue 2025: $361,584Expenses 2025: $357,197Net Income 2025: $4,3872025

Highlighted filing

2025

Revenue$361,584
Expenses$357,197
Net Income$4,387
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$594,917
Liabilities
$22,407
Net assets
$572,510
Revenue
$361,584
Expenses
$357,197
Net income
$4,387
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.95$0.22$5.73$3.62$3.57$0.04
2024Detailed filing. Detailed filing data is available for this year.$5.59$0.26$5.33$3.48$3.76$0.28
2023Detailed filing. Detailed filing data is available for this year.$6.58$0.26$6.32$3.42$3.50$0.08
2022Detailed filing. Detailed filing data is available for this year.$6.81$0.32$6.50$3.81$3.60$0.21
2021Detailed filing. Detailed filing data is available for this year.$6.67$0.28$6.38$4.05$2.95$1.10
2020Detailed filing. Detailed filing data is available for this year.$5.87$0.59$5.29$3.35$2.30$1.06
2019Detailed filing. Detailed filing data is available for this year.$5.36$1.13$4.23$3.14$2.10$1.03
2018Detailed filing. Detailed filing data is available for this year.$4.29$1.10$3.20$1.54$1.86$0.32
2017Detailed filing. Detailed filing data is available for this year.$3.59$0.08$3.51$1.42$1.65$0.23
2016Detailed filing. Detailed filing data is available for this year.$3.85$0.07$3.78$1.09$1.65$0.56
2015Detailed filing. Detailed filing data is available for this year.$4.46$0.10$4.36$1.75$1.87$0.12
2014Detailed filing. Detailed filing data is available for this year.$4.62$0.12$4.50$1.68$1.88$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.83$0.15$4.67$1.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$0.18$4.59$1.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.12$0.10$4.02$1.58
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Aug 12, 2025
Return Version
2024v5.1
Gross Receipts
$361,584
Mission and Program Overview

Mission

The organization is a local labor union which represents its members in contract negotiations, grievances and other labor matters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$186,439$210,174▲ $23,735
Savings and Temporary Cash Investments$11,270$194,326▲ $183,056
Investments Other Securities$157,575$157,575→ $0
Accounts Receivable-$15,076-
Cash and Non-Interest-Bearing Accounts$190,564$11,895▼ $178,669
Land, Buildings, and Equipment, Net$13,487$5,871▼ $7,616
Total Assets$559,335$594,917▲ $35,582
Liabilities
Accounts Payable and Accrued Expenses$16,561$16,458▼ $103
Mortgage Notes Payable Secured by Investment Property$9,584$5,949▼ $3,635
Total Liabilities$26,145$22,407▼ $3,738
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$533,190$572,510▲ $39,320
Total Net Assets Fund Balance$533,190$572,510▲ $39,320
Total Liabilities and Net Assets / Fund Balance$559,335$594,917▲ $35,582

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,128$31,256$35,384
Leasehold Improvements$1,315$3,556$4,871
Equipment$428$2,690$3,118
Other Securities$157,575--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kent SicklesBusiness ManagerFT$108,090$43,279$151,369
Kevin Hess-natemeierPresident-$357$150$507

Board Members and Trustees

NameTitle
Chris LeedhamVice President
Anane EstwickE-board
Chris HenryE-board
Kevin CarleE-board
Rance DanielsonE-board
Daryl MartinTrustee
Andy GriffithRecording Secretary
Depoppe CorySgt-at-arms
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$339,294
Investment Income
$8,694
Other Revenue
$13,596
Change in Net Assets
$4,387

Audited Revenue Reconciliation

Revenue per Audited Statements
$361,584
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$10,708
Total Revenue per Audited Statements
$372,292
Total Revenue per Form 990
$361,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$185,187
Other Expenses$165,250
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---$108,447
Pension Plan Contributions---$45,492
Office Expenses---$21,060
Other Employee Benefits---$19,803
Occupancy---$18,220
Other Expenses---$15,248
Payroll Taxes---$11,445
Fees for Services Management---$10,180
Fees for Services Accounting---$8,933
Payments to Affiliates---$7,988
Depreciation Depletion---$7,815
Conferences and Meetings---$6,963
Benefits to Members---$6,760
Advertising---$3,209
Travel---$2,182
Fees for Service Investment Mgmnt Fees---$1,562
Interest---$205
Fees for Services Legal---$21
Total Functional Expenses$0$0$0$357,197

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$357,197
Total Expenses per Audited Statements$357,197
Total Expenses per Form 990$357,197
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
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 A, line 7A

“Election of Members and Their Rights officers, trustees and executive board members are elected by the general membership.”

Form 990, Part VI, Section A, line 7B

“Decisions Subject to Approval of Members All decisions including payment of bills are subject to approval of the members at the monthly union meetings.”

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

“Organization's Process to Review Form 990 Form 990 is reviewed and signed by the Business Agent. Form 990 is presented to the executive board and trustees at the next scheduled board meeting.”

Form 990, Part VI, Section B, line 15

“Compensation Process for Top Official The Business Agent's wages are referenced to the current collective bargained agreement in effect between the union and the employers. Compensation Process for Officers The Organizer's wages are referenced to the current collective bargained agreement in effect between the union and the employers.”

Form 990, Part VI, Section C, line 19

“Governing Documents Disclosure Explanation Books are made available to the public upon request at their offices located at 12812 NE Marx.”

Filing and Contact Details

Filer

Filer Name
Operative Plasterers & Cement Mason
EIN
93-0160415
Phone
5032323257
Address
12812 NE MARX ST, PORTLAND, OR 97230-1067

Signing Officer

Name
Kent Sickles
Title
Business Manager
Phone
5032323257
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kent Sickles
Formed
1959
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
0

Preparer

Firm
Needles & Associates LLC
Address
9737 Wadsworth Pkwy Suite 50, Westminster, CO 80021
Preparer
Kurt D Needles CPA
Phone
3034304225
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The Fund is considered exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Fund and recognize a tax liability (or asset) if the Fund has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to have been recorded or disclosed for the years ended March 30, 2025 and 2024. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, management believes it is no longer subject to income tax examinations for years preceding March 30, 2020.”

Raw XML Appendix382 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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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt034933
IRS990/OtherEmployeeBenefitsGrp/TotalAmt019803
IRS990/OtherExpensesGrp/Desc0Market Recovery
IRS990/OtherExpensesGrp/Desc1Other
IRS990/OtherExpensesGrp/TotalAmt061664
IRS990/OtherExpensesGrp/TotalAmt115248
IRS990/OtherRevenueMiscGrp/Desc0Misc. Receipts
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013155
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt013155
IRS990/OtherRevenueTotalAmt013155
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt07988
IRS990/PayrollTaxesGrp/TotalAmt011445
IRS990/PensionPlanContributionsGrp/TotalAmt045492
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KENT SICKLES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Window Dues
IRS990/ProgramServiceRevenueGrp/Desc1Working Dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0228874
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1110420
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0228874
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1110420
IRS990/ProgSrvcAccomActy2Grp/Desc0N/A
IRS990/ProgSrvcAccomActy3Grp/Desc0N/A
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt06220
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08076
IRS990/PYOtherExpensesAmt0180684
IRS990/PYOtherRevenueAmt07947
IRS990/PYProgramServiceRevenueAmt0332314
IRS990/PYRevenuesLessExpensesAmt0-27506
IRS990/PYSalariesCompEmpBnftPaidAmt0188939
IRS990/PYTotalExpensesAmt0375843
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0348337
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt04387
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011270
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0194326
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0428
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02690
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03118
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0357197
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01315
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03556
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04871
IRS990ScheduleD/NetUnrealizedGainsInvstAmt010708
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04128
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt031256
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt035384
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0157575
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt010708
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0361584
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Fund is considered exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Fund and recognize a tax liability (or asset) if the Fund has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service. Based on this review, no reserves for uncertain tax positions were required to have been recorded or disclosed for the years ended March 30, 2025 and 2024. The Fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. With few exceptions, management believes it is no longer subject to income tax examinations for years preceding March 30, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05871
IRS990ScheduleD/TotalBookValueSecuritiesAmt0157575
IRS990ScheduleD/TotalExpensesPerForm990Amt0357197
IRS990ScheduleD/TotalRevenuePerForm990Amt0361584
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0372292
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0357197
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0108090
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt043279
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KENT SICKLES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0151369
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Election of Members and Their Rights officers, trustees and executive board members are elected by the general membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Decisions Subject to Approval of Members All decisions including payment of bills are subject to approval of the members at the monthly union meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Organization's Process to Review Form 990 Form 990 is reviewed and signed by the Business Agent. Form 990 is presented to the executive board and trustees at the next scheduled board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation Process for Top Official The Business Agent's wages are referenced to the current collective bargained agreement in effect between the union and the employers. Compensation Process for Officers The Organizer's wages are referenced to the current collective bargained agreement in effect between the union and the employers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing Documents Disclosure Explanation Books are made available to the public upon request at their offices located at 12812 NE Marx.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0559335
IRS990/TotalAssetsEOYAmt0594917
IRS990/TotalAssetsGrp/BOYAmt0559335
IRS990/TotalAssetsGrp/EOYAmt0594917
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0357197
IRS990/TotalGrossUBIAmt013155
IRS990/TotalLiabilitiesBOYAmt026145
IRS990/TotalLiabilitiesEOYAmt022407
IRS990/TotalLiabilitiesGrp/BOYAmt026145
IRS990/TotalLiabilitiesGrp/EOYAmt022407
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0533190
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0572510
IRS990/TotalOtherCompensationAmt043429
IRS990/TotalProgramServiceRevenueAmt0339294
IRS990/TotalReportableCompFromOrgAmt0108447
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0348429
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0361584
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt013155
IRS990/TotalVolunteersCnt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0594917
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02182
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KENT SICKLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05032323257
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATIVE PLASTERERS & CEMENT MASON
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AFL-CIO LOCAL 82
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0930160415
ReturnHeader/Filer/PhoneNum05032323257
ReturnHeader/Filer/USAddress/AddressLine1Txt012812 NE MARX ST
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd0972301067
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510435869
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Needles & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09737 Wadsworth Pkwy Suite 50
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westminster
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080021
ReturnHeader/PreparerPersonGrp/PhoneNum03034304225
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kurt D Needles CPA
ReturnHeader/ReturnTs02025-08-12T15:00:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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