Skip to content
Nonprofiteer
← OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION

Form 990 for tax year 2023

Filed by OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION.

Totals

Total revenue
$1,888,809
Total expenses
$1,660,059
Contributions and grants received
$1,785,826
Grants paid
$0
Program service revenue
$890
Investment income
$96,762
Other revenue
$5,331
Total assets, end of year
$3,602,938
Total liabilities, end of year
$19,692
Net assets or fund balances, end of year
$3,583,246
Program services expenses (Part IX)
$1,441,019
Management and general expenses
$219,040
Fundraising expenses
$0
Program service expenses (Part III)
$1,441,019

Program services were 86.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $1,785,826

  • 2a · Program service revenue: FINES & PENALTIES

    total $490 · related or exempt $490

  • 2b · Program service revenue: BOOKS & TEXTBOOKS

    total $400 · related or exempt $400

  • 3 · Investment income

    total $96,762 · excluded $96,762

  • 11a · Other revenue: OTHER INCOME

    total $5,331 · excluded $5,331

  • 11e · Other revenue, total

    $5,331

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $109,927 · program services $109,927

  • 5 · Compensation of officers, directors and key employees

    total $493,942 · program services $493,942

  • 6 · Compensation of disqualified persons

    total $94,991 · program services $94,991

  • 7 · Other salaries and wages

    total $52,501 · program services $52,501

  • 8 · Pension plan contributions

    total $282,553 · program services $282,553

  • 9 · Other employee benefits

    total $146,995 · program services $146,995

  • 10 · Payroll taxes

    total $59,342 · program services $59,342

  • 11b · Fees: legal

    total $1,375 · management and general $1,375

  • 11c · Fees: accounting

    total $32,415 · management and general $32,415

  • 12 · Advertising and promotion

    total $11,508 · program services $11,508

  • 13 · Office expenses

    total $177,890 · program services $53,207 · management and general $124,683

  • 16 · Occupancy

    total $23,251 · management and general $23,251

  • 17 · Travel

    total $24,450 · program services $24,450

  • 19 · Conferences, conventions and meetings

    total $4,642 · program services $4,642

  • 22 · Depreciation, depletion and amortization

    total $122,635 · program services $106,961 · management and general $15,674

  • 23 · Insurance

    total $21,642 · management and general $21,642

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $463 · end of year $463

  • 2 · Savings and temporary cash investments

    beginning of year $2,467,994 · end of year $2,699,839

  • 4 · Accounts receivable

    beginning of year $8,573

  • 10a · Land, buildings and equipment: cost or other basis

    $976,854

  • 10b · Land, buildings and equipment: accumulated depreciation

    $354,053

  • 10c · Land, buildings and equipment, net

    beginning of year $559,838 · end of year $622,801

  • 11 · Investments: publicly traded securities

    beginning of year $244,593 · end of year $279,835

  • 17 · Accounts payable and accrued expenses

    beginning of year $16,417 · end of year $19,692

  • 27 · Net assets without donor restrictions

    beginning of year $3,265,044 · end of year $3,583,246

Mission and programs · 2023

Mission

THE OPERATIVE PLASTERS- AND CEMENT MASONS INTERNATIONAL ASSOCITION - LOCAL UNION NO. 514 IS CRAFTED FOR THE PURPOSE OF PROMOTING CEMENT AND PLASTER AS BUILIDING MATERIALS, THE RECRUITMENT AND TRAINING OF SKILLED CRAFTSMEN TO MEET THE DEMAND OF OUR INDUSTRY, AND HOLD OURSELVES RESPONSIBLE TO THIS COMMITMENT FOR THE FUTURE OF THE INDUSTRY AND THE WELFARE OF ALL THOSE WHO EARN THEIR LIVING IN IT, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.

Activities or mission (Part I)

THE OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL UNION NO. 514 (THE LOCAL) IS A TRADE UNION REPRESENTING CEMENT MASONS AND PLASTERERS THROUGHOUT THE STATE OF MICHIGAN. THE LOCAL WAS ESTABLISHED IN 1865 FOR THE PURPOSE OF COLLECTIVE BARGAINING AND REPRESENTATION OF UNION MEMBERS.

  • THE OPERATIVE PLASTERS- AND CEMENT MASONS INTERNATIONAL ASSOCIATION - LOCAL UNION NO.514 IS CRAFTED FOR THE PURPOSE OF PROMOTING CEMENT AND PLASTER AS BUILDING MATERIALS, THE RECRUITMENT AND TRAINING OF SKILLED CRAFTSMEN TO MEET THE DEMAND OF OUR INDUSTRY, AND HOLD OURSELVES RESPONSIBLE TO THIS COMMITMENT FOR THE FUTURE OF THE INDUSTRY AND THE WELFARE OF ALL THOSE WHO EARN THEIR LIVING IN IT, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.

    Expenses $1,441,019 · Revenue $890

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Henry S Williams

    BUSINESS MAN

    Total calculated
    $107,838
    From this org
    $107,838
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

  • Juan Hernandez

    PRESIDENT

    Total calculated
    $97,344
    From this org
    $97,344
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

  • Parrish Hill

    BOARD MEMBER

    Total calculated
    $97,344
    From this org
    $97,344
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

  • Michael Stanfield

    RECORDING SE

    Total calculated
    $95,791
    From this org
    $95,791
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

  • Lance Ryan

    VICE PRESIDE

    Total calculated
    $95,625
    From this org
    $95,625
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

  • Keino Walker

    PRESIDENT

    Total calculated
    $94,991
    From this org
    $94,991
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $94,991
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $94,991

  • Frank Roehler Jr

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.0
Source object
202423269349301017

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.