Civic Intelligence

Masons and Plasterers Fraternal Association

990 • Fiscal year 2019 • EIN 99-0186599

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

2251 North School StHonolulu, HI 96819

(808) 841-0491

Siviq Scores

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

Liabilities / Assets

68th percentile

0.06x

Higher debt load relative to assets than 68% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

0.31x

Higher debt load relative to revenue than 88% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

96th percentile

47%

Higher net margin than 96% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

17th percentile

$0

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

66th percentile

11%

Faster asset growth than 66% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

75th percentile

11%

Faster revenue growth than 75% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,464,713

Up $353,405 (+11%) from 2018

Net Assets

Up

$3,270,849

Up $297,374 (+10%) from 2018

Liabilities

Up

$193,864

Up $56,031 (+41%) from 2018

Revenue

Up

$628,864

Up $62,456 (+11%) from 2018

Expenses

Up

$331,490

Up $12,609 (+4.0%) from 2018

Net Income

Up

$297,374

Up $49,847 (+20%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,545,709Liabilities 2010: $57,757Net Assets 2010: $2,487,9522010Assets 2011: $2,643,288Liabilities 2011: $59,659Net Assets 2011: $2,583,6292011Assets 2012: $2,499,838Liabilities 2012: $76,186Net Assets 2012: $2,423,6522012Assets 2013: $1,748,440Liabilities 2013: $83,283Net Assets 2013: $1,665,1572013Assets 2014: $1,607,528Liabilities 2014: $57,929Net Assets 2014: $1,549,5992014Assets 2015: $1,894,141Liabilities 2015: $28,296Net Assets 2015: $1,865,8452015Assets 2016: $2,559,906Liabilities 2016: $28,296Net Assets 2016: $2,531,6102016Assets 2017: $2,754,244Liabilities 2017: $28,296Net Assets 2017: $2,725,9482017Assets 2018: $3,111,308Liabilities 2018: $137,833Net Assets 2018: $2,973,4752018Assets 2019: $3,464,713Liabilities 2019: $193,864Net Assets 2019: $3,270,8492019Assets 2020: $3,653,554Liabilities 2020: $180,699Net Assets 2020: $3,472,8552020Assets 2021: $4,029,512Liabilities 2021: $180,699Net Assets 2021: $3,848,8132021Assets 2022: $4,318,253Liabilities 2022: $180,700Net Assets 2022: $4,137,5532022Assets 2023: $4,645,325Liabilities 2023: $180,698Net Assets 2023: $4,464,6272023Assets 2024: $4,971,960Liabilities 2024: $28,296Net Assets 2024: $4,943,6642024

Highlighted filing

2019

Assets$3,464,713
Liabilities$193,864
Net Assets$3,270,849

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $627,5762010Expenses 2011: $674,3842011Expenses 2012: $793,2532012Revenue 2013: $756,609Expenses 2013: $1,530,760Net Income 2013: -$774,1512013Revenue 2014: $866,108Expenses 2014: $978,625Net Income 2014: -$112,5172014Revenue 2015: $784,463Expenses 2015: $463,791Net Income 2015: $320,6722015Revenue 2016: $1,081,158Expenses 2016: $419,537Net Income 2016: $661,6212016Revenue 2017: $554,329Expenses 2017: $359,991Net Income 2017: $194,3382017Revenue 2018: $566,408Expenses 2018: $318,881Net Income 2018: $247,5272018Revenue 2019: $628,864Expenses 2019: $331,490Net Income 2019: $297,3742019Revenue 2020: $468,910Expenses 2020: $266,904Net Income 2020: $202,0062020Revenue 2021: $589,400Expenses 2021: $220,412Net Income 2021: $368,9882021Revenue 2022: $545,791Expenses 2022: $222,965Net Income 2022: $322,8262022Revenue 2023: $483,276Expenses 2023: $171,724Net Income 2023: $311,5522023Revenue 2024: $552,602Expenses 2024: $271,936Net Income 2024: $280,6662024

Highlighted filing

2019

Revenue$628,864
Expenses$331,490
Net Income$297,374
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$628,864
Mission and Program Overview

Mission

To bring together members through social and formal functions. To address certain common needs of its members through various organized programs. To promote goodwill and interest among members, between community, government and other groups

To bring together members via social and interactive functions, to promote goodwill and interest amongst members, within the community, government and other groups.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,819,245$2,245,556▲ $426,311
Land, Buildings, and Equipment, Net$1,028,481$954,631▼ $73,850
Investments in Publicly Traded Securities$178,838$178,837▼ $1
Prepaid Expenses and Deferred Charges$35,642$36,587▲ $945
Accounts Receivable$28,444$28,444→ $0
Inventories for Sale or Use$20,658$20,658→ $0
Total Assets$3,111,308$3,464,713▲ $353,405
Liabilities
Accounts Payable and Accrued Expenses$109,537$165,568▲ $56,031
Other Liabilities$28,296$28,296→ $0
Total Liabilities$137,833$193,864▲ $56,031
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,774,024$3,071,398▲ $297,374
Net Assets With Donor Restrictions$199,451$199,451→ $0
Total Net Assets Fund Balance$2,973,475$3,270,849▲ $297,374
Total Liabilities and Net Assets / Fund Balance$3,111,308$3,464,713▲ $353,405

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$668,613$1,541,227$2,209,840
Land$282,119-$282,119
Other Land Buildings$3,899$172,602$176,501
Compensation and Service Providers

Board Members and Trustees

NameTitle
Peter IriatePresident
John GervacioDirector
Mel SilvaDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$542,201
Investment Income
$149
Other Revenue
$86,514
Change in Net Assets
$297,374
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$331,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$73,850
Office Expenses---$48,107
Fees for Services Accounting---$30,000
Insurance---$4,951
Other Expenses---$625
All Other Expenses---$60
Total Functional Expenses$0$0$0$331,490
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rental Security Deposits$28,296
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
No
Other officer compensation reviewed
No
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 6

Members elect organization's governing body.

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

Members approve election of organization's governing body.

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

Members have right to approve decisions of organization's governing body.

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

All documents are reviewed by appropriate individuals before signing and filing.

Form 990, Part VI, Section C, Line 19

Documents are available for review upon request.

Filing and Contact Details

Filer

Filer Name
Masons and Plasterers Fraternal
EIN
99-0186599
Phone
8088410491
Address
2251 NORTH SCHOOL ST, HONOLULU, HI 96819

Signing Officer

Name
Peter Iriarte
Title
President
Phone
8088410491
Signed
2020-11-16

Organization Details

Principal Officer
Peter Iriarte
Formed
1978
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Lemke Chinen & Tanaka CPA Inc
Address
500 ALA MOANA BLVD BLDG 2 302, HONOLULU, HI 96813
Preparer
Paul Asano
Phone
8085336254
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The audited financial statements contain the following disclosure pertaining to fin 48 (asc740) "the association is incorporated exempt from federal income taxation under section 501(c) (5) of the internal revenue code (irc), though it would be subject to tax on income unrelated to its exempt purposes (unless that income is otherwise excluded by the irc). The tax years ending 2013, 2014, and 2015 are still open to audit for both federal and state purposes. As of december 31, 2016 and 2015, the association had a federal and state net operating loss carryover of approximately $ 91,213, which will be used to offset future taxable income."

Raw XML Appendix379 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENTAL SECURITY DEPOSITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC740) "THE ASSOCIATION IS INCORPORATED EXEMPT FROM FEDERAL INCOME TAXATION UNDER SECTION 501(C) (5) OF THE INTERNAL REVENUE CODE (IRC), THOUGH IT WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSES (UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC). THE TAX YEARS ENDING 2013, 2014, AND 2015 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. AS OF DECEMBER 31, 2016 AND 2015, THE ASSOCIATION HAD A FEDERAL AND STATE NET OPERATING LOSS CARRYOVER OF APPROXIMATELY $ 91,213, WHICH WILL BE USED TO OFFSET FUTURE TAXABLE INCOME."
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ELECT ORGANIZATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS APPROVE ELECTION OF ORGANIZATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE RIGHT TO APPROVE DECISIONS OF ORGANIZATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE REVIEWED BY APPROPRIATE INDIVIDUALS BEFORE SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0INTERNATIONAL UNION OF BRICKLAYERS & ALLIED CRAFTWORKERS BAC OF HI LOCAL #1
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL #630
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd096819
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd196919
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INTERNATIONAL UNION OF BRICKLAYERS & ALLIED CRAFTWORKERS BAC OF HI LOCAL #1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL #630
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0990107531
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C) (5)
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LEASE AGREEMENT
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1INTERNATIONAL UNION OF BRICKLAYERS & ALLIED CRAFTWORKERS BAC OF HI LOCAL #1
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL #630
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL #630
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt4OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL #630
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt5INTERNATIONAL UNION OF BRICKLAYERS & ALLIED CRAFTWORKERS BAC OF HI LOCAL #1
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IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03111308
IRS990/TotalAssetsEOYAmt03464713
IRS990/TotalAssetsGrp/BOYAmt03111308
IRS990/TotalAssetsGrp/EOYAmt03464713
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0331490
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0137833
IRS990/TotalLiabilitiesEOYAmt0193864
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02973475
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03270849
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0222058
IRS990/TotalProgramServiceRevenueAmt0542201
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0149
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0628715
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0628864
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03111308
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IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0HONOLULU
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IRS990/USAddress/ZIPCd096819
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/PersonNm0PETER IRIARTE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08088410491
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASONS AND PLASTERERS FRATERNAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MASO
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ReturnHeader/Filer/PhoneNum08088410491
ReturnHeader/Filer/USAddress/AddressLine1Txt02251 NORTH SCHOOL ST
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096819
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01D8E54725A2DE533D14BEC52BFF12AC978545F93
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.253.73.75
ReturnHeader/FilingSecurityInformation/IPDt02020-11-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm009:14:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0990155373
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEMKE CHINEN & TANAKA CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 ALA MOANA BLVD BLDG 2 302
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085336254
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL ASANO
ReturnHeader/ReturnTs02020-11-16T09:14:41-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$0.03$4.94$0.55$0.27$0.28
2023Detailed filing. Detailed filing data is available for this year.$4.65$0.18$4.46$0.48$0.17$0.31
2022Detailed filing. Detailed filing data is available for this year.$4.32$0.18$4.14$0.55$0.22$0.32
2021Detailed filing. Detailed filing data is available for this year.$4.03$0.18$3.85$0.59$0.22$0.37
2020Detailed filing. Detailed filing data is available for this year.$3.65$0.18$3.47$0.47$0.27$0.20
2019Detailed filing. Detailed filing data is available for this year.$3.46$0.19$3.27$0.63$0.33$0.30
2018Detailed filing. Detailed filing data is available for this year.$3.11$0.14$2.97$0.57$0.32$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.75$0.03$2.73$0.55$0.36$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.56$0.03$2.53$1.08$0.42$0.66
2015Detailed filing. Detailed filing data is available for this year.$1.89$0.03$1.87$0.78$0.46$0.32
2014Detailed filing. Detailed filing data is available for this year.$1.61$0.06$1.55$0.87$0.98$0.11
2013Detailed filing. Detailed filing data is available for this year.$1.75$0.08$1.67$0.76$1.53$0.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.08$2.42$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.06$2.58$0.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.55$0.06$2.49$0.63