Civic Intelligence

Operative Plasterers & Cement Mason AFL-CIO Local 82

990 • Fiscal year 2023 • EIN 93-0160415

Apr 01, 2022 to Mar 31, 2023 • Filed on Jun 28, 2023

Organization ProfileN/A

View Organization Page

12812 NE Marx StPortland, OR 97230-1067

(503) 232-3257

Siviq Scores

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

Liabilities / Assets

75th percentile

0.04x

Higher debt load relative to assets than 75% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.08x

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

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

Net Margin

30th percentile

-2.3%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$158,572

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 46.4% of source-year revenue.

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

Asset Growth

22nd percentile

-3.5%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

14th percentile

-10%

Faster revenue growth than 14% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$657,597

Down $23,710 (-3.5%) from 2022

Net Assets

Down

$631,834

Down $17,890 (-2.8%) from 2022

Liabilities

Down

$25,763

Down $5,820 (-18%) from 2022

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin30th percentile

Revenue

Down

$342,059

Down $38,971 (-10%) from 2022

Expenses

Down

$349,791

Down $10,569 (-2.9%) from 2022

Net Income

Down

-$7,732

Down $28,402 (-137%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$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

2023

Assets$657,597
Liabilities$25,763
Net Assets$631,834
Open 2023 Filing

Operations Trend

Revenue Growth14th percentile

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

2023

Revenue$342,059
Expenses$349,791
Net Income-$7,732
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jun 28, 2023
Return Version
2022v5.0
Gross Receipts
$387,545
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 Other Securities$243,289$243,289→ $0
Investments in Publicly Traded Securities$170,289$178,509▲ $8,220
Savings and Temporary Cash Investments$81,601$110,723▲ $29,122
Cash and Non-Interest-Bearing Accounts$157,990$103,973▼ $54,017
Land, Buildings, and Equipment, Net$28,138$21,103▼ $7,035
Total Assets$681,307$657,597▼ $23,710
Liabilities
Mortgage Notes Payable Secured by Investment Property$16,576$13,125▼ $3,451
Accounts Payable and Accrued Expenses$15,007$12,638▼ $2,369
Total Liabilities$31,583$25,763▼ $5,820
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$649,724$631,834▼ $17,890
Total Net Assets Fund Balance$649,724$631,834▼ $17,890
Total Liabilities and Net Assets / Fund Balance$681,307$657,597▼ $23,710

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,542$18,841$37,383
Other Land Buildings$856$11,731$12,587
Buildings$1,705$3,166$4,871
Closely Held Equity Interests$243,289--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kent SicklesBusiness AgeFT$100,852$57,720$158,572
Kent SicklesBusiness Agent-$100,852$57,720$158,572

Board Members and Trustees

NameTitle
Kevin Hess-natemeierPresident (n
Kevin CarlePresident (p
Chris HenryTrustee
Andrew GriffinTrustee & Se
Anane EstwickExecutive Bo
Daryl MartinExecutive Bo
Rance DanielsonExecutive Bo
Richard AlmodovarExecutive Bo
Cory DepoppeSergeant-at-
Chris LeedhamVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$333,077
Investment Income
$-1,075
Other Revenue
$10,057
Change in Net Assets
$-7,732

Audited Revenue Reconciliation

Revenue per Audited Statements
$342,059
Total Revenue per Audited Statements
$342,059
Total Revenue per Form 990
$342,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$174,908
Salaries, Compensation, and Employee Benefits$169,423
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---$100,852
Pension Plan Contributions---$44,669
Fees for Services Accounting---$17,570
Fees for Services Other---$17,191
Advertising---$16,618
Conferences and Meetings---$15,883
Other Employee Benefits---$13,051
Fees for Services Lobbying---$12,000
Payroll Taxes---$10,851
Occupancy---$10,800
Travel---$9,350
Office Expenses---$8,801
Depreciation Depletion---$7,554
Benefits to Members---$5,460
All Other Expenses---$4,783
Other Expenses---$2,472
Insurance---$2,394
Fees for Service Investment Mgmnt Fees---$1,324
Information Technology---$539
Interest---$389
Total Functional Expenses$0$0$0$349,791

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$349,791
Total Expenses per Audited Statements$349,791
Total Expenses per Form 990$349,791
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
Audit committee
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
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, Page 6, Part VI, Line 7A

“Officers, trustees and executive board members are elected by the general membership.”

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

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

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

“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, Page 6, Part VI, Line 15A

“The business agent's wages are referenced to the current collective bargained agreement in effect between the union and the employers.”

Form 990, Page 6, Part VI, Line 15B

“The organizer's wages are referenced to the current collective bargained agreement in effect between the union and the employers.”

Form 990, Page 6, Part VI, Line 19

“Books are made available to the public upon request at the 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 Agent
Phone
5032323257
Signed
2023-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kent Sickles
Formed
1959
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
1

Preparer

Firm
David C Chvatal CPA Pc
Address
2427 SW VERMONT ST, PORTLAND, OR 97219-1939
Preparer
David C Chvatal CPA
Phone
5032446333
Raw XML Appendix377 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt057720
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICERS, TRUSTEES AND EXECUTIVE BOARD MEMBERS ARE ELECTED BY THE GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DECISIONS INCLUDING PAYMENT OF BILLS ARE SUBJECT TO APPROVAL OF THE MEMBERS AT THE MONTHLY UNION MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 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/ExplanationTxt3THE BUSINESS AGENT'S WAGES ARE REFERENCED TO THE CURRENT COLLECTIVE BARGAINED AGREEMENT IN EFFECT BETWEEN THE UNION AND THE EMPLOYERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZER'S WAGES ARE REFERENCED TO THE CURRENT COLLECTIVE BARGAINED AGREEMENT IN EFFECT BETWEEN THE UNION AND THE EMPLOYERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOKS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE THEIR OFFICES LOCATED AT 12812 NE MARX.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt025763
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IRS990/TotalRevenueGrp/ExclusionAmt01129
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KENT SICKLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS AGENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05032323257
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-28
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/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930849101
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID C CHVATAL CPA PC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972191939
ReturnHeader/PreparerPersonGrp/PhoneNum05032446333
ReturnHeader/PreparerPersonGrp/PreparationDt02023-06-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID C CHVATAL CPA
ReturnHeader/ReturnTs02023-08-08T20:36:31-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KENT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SICKLES
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$657,597
Liabilities
$25,763
Net assets
$631,834
Revenue
$342,059
Expenses
$349,791
Net income
-$7,732
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