Civic Intelligence

Operative Plasterers & Cement Masons

EIN 99-0089632 • 501(c)5 • Honolulu, HI

View Organization Page

Profile

To provide members with working, social and other benefits as provided through governing documents.

2251 North School StreetHonolulu, HI 96819

n/A

Siviq Scores

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

Liabilities / Assets

61st percentile

0.03x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.04x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Net Margin

12th percentile

-5.4%

Higher net margin than 12% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-3.6%

Faster asset growth than 12% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

15%

Faster revenue growth than 74% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$3,911,255

Down $147,356 (-3.6%) from 2023

Liabilities

Up

$120,636

Up $1,853 (+1.6%) from 2023

Net Assets

Down

$3,790,619

Down $149,209 (-3.8%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin12th percentile

Revenue

Up

$2,937,667

Up $372,674 (+15%) from 2023

Expenses

Up

$3,095,497

Up $191,050 (+6.6%) from 2023

Net Income

Up

-$157,830

Up $181,624 (+54%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,274,564Liabilities 2010: $17,914Net Assets 2010: $2,256,6502010Assets 2011: $2,694,595Liabilities 2011: $35,378Net Assets 2011: $2,659,2172011Assets 2012: $3,047,915Liabilities 2012: $40,933Net Assets 2012: $3,006,9822012Assets 2013: $3,404,471Liabilities 2013: $29,342Net Assets 2013: $3,375,1292013Assets 2014: $3,610,200Liabilities 2014: $17,700Net Assets 2014: $3,592,5002014Assets 2015: $3,806,382Liabilities 2015: $47,676Net Assets 2015: $3,758,7062015Assets 2016: $4,338,992Liabilities 2016: $108,643Net Assets 2016: $4,230,3492016Assets 2017: $4,439,728Liabilities 2017: $1,723Net Assets 2017: $4,438,0052017Assets 2018: $4,192,003Liabilities 2018: $5,675Net Assets 2018: $4,186,3282018Assets 2019: $4,326,399Liabilities 2019: $7,491Net Assets 2019: $4,318,9082019Assets 2020: $4,652,776Liabilities 2020: $36,712Net Assets 2020: $4,616,0642020Assets 2021: $4,765,473Liabilities 2021: $22,439Net Assets 2021: $4,743,0342021Assets 2022: $4,107,026Liabilities 2022: $52,794Net Assets 2022: $4,054,2322022Assets 2023: $4,058,611Liabilities 2023: $118,783Net Assets 2023: $3,939,8282023Assets 2024: $3,911,255Liabilities 2024: $120,636Net Assets 2024: $3,790,6192024

Highlighted filing

2024

Assets$3,911,255
Liabilities$120,636
Net Assets$3,790,619
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,813,8872010Expenses 2011: $1,636,6392011Revenue 2012: $2,113,697Expenses 2012: $1,769,666Net Income 2012: $344,0312012Revenue 2013: $2,311,705Expenses 2013: $2,009,938Net Income 2013: $301,7672013Revenue 2014: $2,660,560Expenses 2014: $2,450,765Net Income 2014: $209,7952014Revenue 2015: $3,014,670Expenses 2015: $2,750,884Net Income 2015: $263,7862015Revenue 2016: $3,567,898Expenses 2016: $3,147,005Net Income 2016: $420,8932016Revenue 2017: $2,947,280Expenses 2017: $2,739,624Net Income 2017: $207,6562017Revenue 2018: $2,537,766Expenses 2018: $2,710,736Net Income 2018: -$172,9702018Revenue 2019: $2,549,405Expenses 2019: $2,632,415Net Income 2019: -$83,0102019Revenue 2020: $2,654,540Expenses 2020: $2,494,910Net Income 2020: $159,6302020Revenue 2021: $2,605,024Expenses 2021: $2,573,664Net Income 2021: $31,3602021Revenue 2022: $2,252,505Expenses 2022: $2,594,780Net Income 2022: -$342,2752022Revenue 2023: $2,564,993Expenses 2023: $2,904,447Net Income 2023: -$339,4542023Revenue 2024: $2,937,667Expenses 2024: $3,095,497Net Income 2024: -$157,8302024

Highlighted filing

2024

Revenue$2,937,667
Expenses$3,095,497
Net Income-$157,830
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,911,255
Liabilities
$120,636
Net assets
$3,790,619
Revenue
$2,937,667
Expenses
$3,095,497
Net income
-$157,830
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.91$0.12$3.79$2.94$3.10$0.16
2023Detailed filing. Detailed filing data is available for this year.$4.06$0.12$3.94$2.56$2.90$0.34
2022Detailed filing. Detailed filing data is available for this year.$4.11$0.05$4.05$2.25$2.59$0.34
2021Detailed filing. Detailed filing data is available for this year.$4.77$0.02$4.74$2.61$2.57$0.03
2020Detailed filing. Detailed filing data is available for this year.$4.65$0.04$4.62$2.65$2.49$0.16
2019Detailed filing. Detailed filing data is available for this year.$4.33$0.01$4.32$2.55$2.63$0.08
2018Detailed filing. Detailed filing data is available for this year.$4.19$0.01$4.19$2.54$2.71$0.17
2017Detailed filing. Detailed filing data is available for this year.$4.44$0.00$4.44$2.95$2.74$0.21
2016Detailed filing. Detailed filing data is available for this year.$4.34$0.11$4.23$3.57$3.15$0.42
2015Detailed filing. Detailed filing data is available for this year.$3.81$0.05$3.76$3.01$2.75$0.26
2014Detailed filing. Detailed filing data is available for this year.$3.61$0.02$3.59$2.66$2.45$0.21
2013Detailed filing. Detailed filing data is available for this year.$3.40$0.03$3.38$2.31$2.01$0.30
2012Summary only. Only limited summary data is available for this year.$3.05$0.04$3.01$2.11$1.77$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.04$2.66$1.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.02$2.26$1.81
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$6,059,570
Mission and Program Overview

Mission

To provide members with working, social and other benefits as provided through governing documents.

To provide for, protect and improve the general welfare of its members and the employees represented by it.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,458,069$3,421,239▼ $36,830
Cash and Non-Interest-Bearing Accounts$251,350$251,449▲ $99
Inventories for Sale or Use$107,003$100,844▼ $6,159
Savings and Temporary Cash Investments$162,573$56,277▼ $106,296
Investments Other Securities$13,138$13,138→ $0
Land, Buildings, and Equipment, Net$8,386$2,642▼ $5,744
Total Assets$4,058,611$3,911,255▼ $147,356
Other Assets Total$58,092$65,666▲ $7,574
Liabilities
Other Liabilities$118,783$120,636▲ $1,853
Total Liabilities$118,783$120,636▲ $1,853
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,939,828$3,790,619▼ $149,209
Total Net Assets Fund Balance$3,939,828$3,790,619▼ $149,209
Total Liabilities and Net Assets / Fund Balance$4,058,611$3,911,255▼ $147,356

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,642$245,676$248,318
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Peter T IriarteFinancial Secretary-treasuFT$224,306$101,980$326,286
Maxcimo ManiponVice President / BaFT$177,797$92,679$270,476
Peter J IriarteBusiness AgentFT$177,503$92,679$270,182
Justine TakahashiBookkeeperFT$104,174$78,013$182,187
Marie HamppClerkFT$103,890$77,849$181,739
Zach BonillaRecording Secretary-$390-$390
Robert CullenOahu Trustee-$315-$315
Keith NapoleonPresident-$294-$294
Ray LumabaoSergeant-at-arms-$294-$294
Ricky Chong KeeMaui Trustee-$63-$63
Walter NapoleonHawaii Trustee (to 03/06/24)-$42-$42
Java Aguon-konaKauai Trustee-$21-$21

Board Members and Trustees

NameTitle
Brock MadriagaHawaii Trustee (from 06/04/24)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,723,144
Investment Income
$258,661
Other Revenue
$-44,138
Change in Net Assets
$-157,830

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,924,615
Revenue Not Reported on Financial Statements
$13,052
Revenue Not Reported on Form 990
$8,621
Total Revenue per Audited Statements
$2,933,236
Total Revenue per Form 990
$2,937,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,603,322
Other Expenses$1,408,562
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---$787,670
Pension Plan Contributions---$407,413
Other Salaries and Wages---$167,300
Other Employee Benefits---$167,027
Insurance---$112,456
Office Expenses---$110,747
Benefits to Members---$83,613
Payroll Taxes---$73,912
Fees for Services Legal---$61,950
Travel---$41,313
All Other Expenses---$41,303
Information Technology---$39,391
Other Expenses---$37,000
Conferences and Meetings---$31,986
Occupancy---$22,197
Fees for Services Accounting---$20,942
Fees for Service Investment Mgmnt Fees---$13,052
Depreciation Depletion---$5,744
Total Functional Expenses$0$0$0$3,095,497

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,095,497
Expenses per Audited Statements$3,082,445
Total Expenses per Audited Statements$3,082,445
Expenses Not Reported on Financial Statements$13,052
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$37,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Overdraft$102,392
Accrued Payroll Taxes$13,791
Due to Others$4,453
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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

“Organization's members include individuals who pay initiation fees and monthly dues.”

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

“Eligible members may vote for organization's officers every three years.”

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

“Eligible members vote on provisions of wage and fringe benefit schedule included in collective bargaining agreement(s).”

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

“The form 990 is reviewed by the financial secretary/business manager prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Policies are reviewed annually by trustees. Union employees must sign and initial an acknowledgement.”

Form 990, Part VI, Section C, Line 19

“Documents are made available upon request.”

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

“Peter t. Iriarte - 2251 north school street, honolulu, hi 96819. Maxcimo manipon - 2251 north school street, honolulu, hi 96819. Zach bonilla - 2251 north school street, honolulu, hi 96819. Keith napoleon - 2251 north school street, honolulu, hi 96819. Ray lumabao - 2251 north school street, honolulu, hi 96819. Walter napoleon - 2251 north school street, honolulu, hi 96819. Marie hampp - 2251 north school street, honolulu, hi 96819. Justine takahashi - 2251 north school street, honolulu, hi 96819. Ricky chong kee - 2251 north school street, honolulu, hi 96819. Robert cullen - 2251 north school street, honolulu, hi 96819. Java aguon-kona - 2251 north school street, honolulu, hi 96819. Peter j iriarte - 2251 north school street, honolulu, hi 96819. Brock madriaga - 2251 north school street, honolulu, hi 96819.”

Filing and Contact Details

Filer

Filer Name
Operative Plasterers & Cement Masons
EIN
99-0089632
Phone
8088410491
Address
2251 NORTH SCHOOL STREET, HONOLULU, HI 96819

Signing Officer

Name
Peter Iriarte
Title
Financial Secretary
Phone
8088410491
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Iriarte
Formed
1967
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
7
Employees
9
Volunteers
0

Preparer

Firm
Singerlewak Llp
Address
500 ALA MOANA BLVD 2 302, HONOLULU, HI 96813
Preparer
Judith Chock
Phone
8085336254
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

“The financial statements are prepared based on the modified cash basis of accounting, which is a comprehensive basis of accounting other than the accounting principles generally accepted in the united states of america (ocboa).”

Form 990, Part XII, Line 2C

“No change in the review process from the prior year. The executive board selects an independent auditor. The financial secretary reviews the financial statements. Executive board reviews and approves the financial statements.”

Raw XML AppendixShowing 400 of 566 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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IRS990/Form990PartVIISectionAGrp/TitleTxt6MAUI TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7OAHU TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8KAUAI TRUSTEE
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IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
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