Civic Intelligence

Operative Plasterers & Cement Masons

EIN 95-1059370 • 501(c)5 • Sherman Oaks, CA

Profile

To improve the work opportunities and working conditions of the plasterers and cement masons within its jurisdictions.

13245 Riverside Dr 350Sherman Oaks, CA 91423

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

29th percentile

-1.2%

Higher net margin than 29% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$165,636

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 28.0% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

28th percentile

-1.7%

Faster asset growth than 28% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-5.0%

Faster revenue growth than 23% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$328,444

Down $5,737 (-1.7%) from 2023

Liabilities

Up

$1,612

Up $1,077 (+201%) from 2023

Net Assets

Down

$326,832

Down $6,814 (-2.0%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin29th percentile

Revenue

Down

$590,593

Down $30,901 (-5.0%) from 2023

Expenses

Down

$597,407

Down $130,945 (-18%) from 2023

Net Income

Up

-$6,814

Up $100,044 (+94%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$600K$400K$200K$0Assets 2010: $48,581Liabilities 2010: $845Net Assets 2010: $47,7362010Assets 2011: $97,125Liabilities 2011: $0Net Assets 2011: $97,1252011Assets 2012: $62,346Liabilities 2012: $2,351Net Assets 2012: $59,9952012Assets 2013: $55,865Liabilities 2013: $2,935Net Assets 2013: $52,9302013Assets 2014: $41,356Liabilities 2014: $2,656Net Assets 2014: $38,7002014Assets 2015: $48,093Liabilities 2015: $1,909Net Assets 2015: $46,1842015Assets 2016: $94,675Liabilities 2016: $1,980Net Assets 2016: $92,6952016Assets 2017: $158,540Liabilities 2017: $3,266Net Assets 2017: $155,2742017Assets 2018: $171,298Liabilities 2018: $1,352Net Assets 2018: $169,9462018Assets 2019: $222,785Liabilities 2019: $6,936Net Assets 2019: $215,8492019Assets 2020: $175,671Liabilities 2020: $6,846Net Assets 2020: $168,8252020Assets 2021: $350,094Liabilities 2021: $6,491Net Assets 2021: $343,6032021Assets 2022: $443,667Liabilities 2022: $3,163Net Assets 2022: $440,5042022Assets 2023: $334,181Liabilities 2023: $535Net Assets 2023: $333,6462023Assets 2024: $328,444Liabilities 2024: $1,612Net Assets 2024: $326,8322024

Highlighted filing

2024

Assets$328,444
Liabilities$1,612
Net Assets$326,832
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$1.0M$500K$0-$500KExpenses 2010: $314,7772010Expenses 2011: $263,6332011Revenue 2012: $306,992Expenses 2012: $344,122Net Income 2012: -$37,1302012Revenue 2013: $345,117Expenses 2013: $352,182Net Income 2013: -$7,0652013Revenue 2014: $348,798Expenses 2014: $363,028Net Income 2014: -$14,2302014Revenue 2015: $385,726Expenses 2015: $378,242Net Income 2015: $7,4842015Revenue 2016: $456,271Expenses 2016: $409,760Net Income 2016: $46,5112016Revenue 2017: $464,173Expenses 2017: $401,594Net Income 2017: $62,5792017Revenue 2018: $446,300Expenses 2018: $431,808Net Income 2018: $14,4922018Revenue 2019: $485,073Expenses 2019: $439,170Net Income 2019: $45,9032019Revenue 2020: $655,900Expenses 2020: $707,870Net Income 2020: -$51,9702020Revenue 2021: $742,966Expenses 2021: $568,188Net Income 2021: $174,7782021Revenue 2022: $816,610Expenses 2022: $719,709Net Income 2022: $96,9012022Revenue 2023: $621,494Expenses 2023: $728,352Net Income 2023: -$106,8582023Revenue 2024: $590,593Expenses 2024: $597,407Net Income 2024: -$6,8142024

Highlighted filing

2024

Revenue$590,593
Expenses$597,407
Net Income-$6,814
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$328,444
Liabilities
$1,612
Net assets
$326,832
Revenue
$590,593
Expenses
$597,407
Net income
-$6,814
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.28$0.02$3.27$5.91$5.97$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.34$0.01$3.34$6.21$7.28$1.07
2022Detailed filing. Detailed filing data is available for this year.$4.44$0.03$4.41$8.17$7.20$0.97
2021Detailed filing. Detailed filing data is available for this year.$3.50$0.06$3.44$7.43$5.68$1.75
2020Detailed filing. Detailed filing data is available for this year.$1.76$0.07$1.69$6.56$7.08$0.52
2019Detailed filing. Detailed filing data is available for this year.$2.23$0.07$2.16$4.85$4.39$0.46
2018Detailed filing. Detailed filing data is available for this year.$1.71$0.01$1.70$4.46$4.32$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.59$0.03$1.55$4.64$4.02$0.63
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.02$0.93$4.56$4.10$0.47
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.02$0.46$3.86$3.78$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.03$0.39$3.49$3.63$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.56$0.03$0.53$3.45$3.52$0.07
2012Summary only. Only limited summary data is available for this year.$0.62$0.02$0.60$3.07$3.44$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$2.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.01$0.48$3.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 8, 2025
Return Version
2024v5.2
Gross Receipts
$590,593
Mission and Program Overview

Mission

To improve the work opportunities and working conditions of the plasterers and cement masons within its jurisdiction.

Representation for Union Members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$239,238$243,770▲ $4,532
Cash and Non-Interest-Bearing Accounts$86,839$80,073▼ $6,766
Land, Buildings, and Equipment, Net$8,104$4,601▼ $3,503
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$334,181$328,444▼ $5,737
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$535$1,612▲ $1,077
Total Liabilities$535$1,612▲ $1,077
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$333,646$326,832▼ $6,814
Total Net Assets Fund Balance$333,646$326,832▼ $6,814
Total Liabilities and Net Assets / Fund Balance$334,181$328,444▼ $5,737

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,601$15,348$19,949
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Carlo PerezBusiness MgrFT$165,636$165,636
Juan Carlos CortezBusiness MgrFT$29,647$29,647
Luke AdkinsVice President-$2,101$2,101

Board Members and Trustees

NameTitle
David CohenPresident
Clay GrangerExec Board
Lexie RodriguezExec Board
Michael RabbittExec Board
Michael WattsExec Board
Tony CopeExec Board
Angel SandovalRecording Sec
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$583,785
Investment Income
$4,561
Other Revenue
$2,247
Change in Net Assets
$-6,814

Audited Revenue Reconciliation

Revenue per Audited Statements
$590,593
Total Revenue per Audited Statements
$590,593
Total Revenue per Form 990
$590,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$359,607
Other Expenses$237,800
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---$197,384
Payments to Affiliates---$149,506
Pension Plan Contributions---$67,778
Other Salaries and Wages---$40,734
Other Employee Benefits---$33,231
Office Expenses---$25,521
Payroll Taxes---$20,480
Conferences and Meetings---$14,207
Occupancy---$13,121
Travel---$9,380
Fees for Services Legal---$7,250
Insurance---$4,618
Depreciation Depletion---$3,503
Other Expenses---$651
All Other Expenses---$468
Advertising---$-60
Total Functional Expenses$0$0$0$597,407

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$597,407
Total Expenses per Audited Statements$597,407
Total Expenses per Form 990$597,407
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
Yes
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 6

“The Union's membership consists of members who pay dues.”

Form 990, Part VI, Section A, Line 7A

“The members elect the members of the governing body.”

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

“All decisions of the governing board are subject to member approval.”

Form 990, Part VI, Section A, Line 8B

“There are no committees with the authority to act on behalf of the trustees.”

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

“Signing officer discusses form with executive committee.”

Form 990, Part VI, Section B, Line 15A

“Compensation of officers is set by by-laws and approved by membership.”

Form 990, Part VI, Section C, Line 19

“All documents are available to the general public upon request. Members receive printed by-laws and are presented financial statements at meetings.”

Filing and Contact Details

Filer

Filer Name
Operative Plasterers & Cement Masons
EIN
95-1059370
Phone
8183799711
Address
13245 Riverside Dr 350, Sherman Oaks, CA 91423

Signing Officer

Name
Carlo Perez
Title
Bus Mgr
Signed
2025-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlo Perez
Formed
1928
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
4

Preparer

Firm
Baldwin Moffitt Behm LLP
Address
3200 N Hayden Rd Ste 323, Scottsdale, AZ 85251
Preparer
Pamela Mullins
Phone
4807369200
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The Union's executive board assumes responsibility for the audit and the financial statements.”

Financial Statement Notes

Part X : FIN48 Footnote

“The union has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The union has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.”

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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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IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To improve the work opportunities and working conditions of the plasterers and cement masons within its jurisdictions.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
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IRS990/OfficeExpensesGrp/TotalAmt025521
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033231
IRS990/OtherExpensesGrp/Desc0CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc1Sponsorship
IRS990/OtherExpensesGrp/Desc2NEGOTIATIONS
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/TotalAmt06005
IRS990/OtherExpensesGrp/TotalAmt12500
IRS990/OtherExpensesGrp/TotalAmt21130
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IRS990/PayrollTaxesGrp/TotalAmt020480
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IRS990/ProgramServiceRevenueGrp/Desc2Special Projects
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IRS990/PYTotalRevenueAmt0621494
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04601
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015348
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019949
IRS990ScheduleD/RevenueSubtotalAmt0590593
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE UNION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE UNION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0597407
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IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0165636
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Carlo Perez
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MGR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0165636
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Union's membership consists of members who pay dues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The members elect the members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All decisions of the governing board are subject to member approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3There are no committees with the authority to act on behalf of the trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Signing officer discusses form with executive committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation of officers is set by by-laws and approved by membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All documents are available to the general public upon request. Members receive printed by-laws and are presented financial statements at meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Union's executive board assumes responsibility for the audit and the financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 2c
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalRevenueGrp/ExclusionAmt04561
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IRS990/TravelGrp/TotalAmt09380
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013245 Riverside Dr 350
IRS990/USAddress/CityNm0Sherman Oaks
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091423
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Carlo Perez
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Bus Mgr
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Operative Plasterers & Cement Masons
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Local No 755
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0951059370
ReturnHeader/Filer/PhoneNum08183799711
ReturnHeader/Filer/USAddress/AddressLine1Txt013245 Riverside Dr 350
ReturnHeader/Filer/USAddress/CityNm0Sherman Oaks
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091423
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464370753

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