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Nonprofiteer
← OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION

Form 990 for tax year 2025

Filed by OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION.

Totals

Total revenue
$4,656,902
Total expenses
$3,736,392
Contributions and grants received
$0
Grants paid
$96,450
Program service revenue
$4,452,966
Investment income
$180,367
Other revenue
$23,569
Total assets, end of year
$20,348,670
Total liabilities, end of year
$1,872,615
Net assets or fund balances, end of year
$18,476,055
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 0.0% 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.

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $4,367,221 · related or exempt $4,367,221

  • 2b · Program service revenue: INITIATION FEES

    total $72,445 · related or exempt $72,445

  • 2c · Program service revenue: REINSTATEMENT FEES

    total $13,300 · related or exempt $13,300

  • 3 · Investment income

    total $180,367 · excluded $180,367

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $587,593

  • 6b · Less rental expenses

    real property $566,981

  • 6c · Rental income or loss

    real property $20,612 · personal property $0

  • 6d · Net rental income or loss

    total $20,612 · unrelated business $4,602 · excluded $16,010

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MISCELLANEOUS

    total $2,957 · related or exempt $2,957

  • 11e · Other revenue, total

    $2,957

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $96,450

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $16,500

  • 5 · Compensation of officers, directors and key employees

    total $1,149,781

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $598,523

  • 8 · Pension plan contributions

    total $256,869

  • 9 · Other employee benefits

    total $137,426

  • 10 · Payroll taxes

    total $112,979

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $23,963

  • 11c · Fees: accounting

    total $94,596

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $85

  • 13 · Office expenses

    total $178,985

  • 14 · Information technology

    total $7,800

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $187,859

  • 17 · Travel

    total $91,088

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $67,759

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $76,557

  • 22 · Depreciation, depletion and amortization

    total $65,056

  • 23 · Insurance

    total $72,661

  • 24a · Other expenses: MEMBERSHIP APPRECIATION

    total $473,985

  • 24b · Other expenses: INDUSTRY RELATIONS

    total $21,455

  • 24c · Other expenses: MISCELLANEOUS EXPENSES

    total $6,015

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,265,522 · end of year $4,129,818

  • 2 · Savings and temporary cash investments

    beginning of year $9,229,846 · end of year $9,377,306

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

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

    $6,928,633

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

    $1,206,205

  • 10c · Land, buildings and equipment, net

    beginning of year $5,872,118 · end of year $5,722,428

  • 11 · Investments: publicly traded securities

    beginning of year $396,212 · end of year $434,003

  • 12 · Investments: other securities

    beginning of year $559,893 · end of year $600,226

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $84,889 · end of year $84,889

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,609 · end of year $27,358

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $1,870,815 · end of year $1,820,164

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $35,039 · end of year $25,093

  • 27 · Net assets without donor restrictions

    beginning of year $17,499,017 · end of year $18,476,055

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2025

Mission

SEE SCHEDULE O

  • THE LOCAL UNION PROVIDES A MECHANISM FOR CEMENT MASONS LIVING IN THE 26 NORTHERN CALIFORNIA COUNTIES TO BARGAIN EFFECTIVELY WITH THE CEMENT MASON CONTRACTORS IN THIS SAME AREA.

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Cody Bik

    BUS MGR/FIN SEC

    Total calculated
    $238,370
    From this org
    $160,855
    From related orgs
    $0
    Other
    $77,515
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,325
    Bonus
    $0
    Other
    $2,530
    Deferred
    $56,720
    Nontaxable benefits
    $20,795
    Filer's total
    $238,370

  • Jose Jimenez

    PRESIDENT/BUSINESS AGENT

    Total calculated
    $235,092
    From this org
    $158,110
    From related orgs
    $0
    Other
    $76,982
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,330
    Bonus
    $0
    Other
    $2,780
    Deferred
    $56,187
    Nontaxable benefits
    $20,795
    Filer's total
    $235,092

  • Jeffrey Patton

    Recording Secretary

    Total calculated
    $217,115
    From this org
    $142,533
    From related orgs
    $0
    Other
    $74,582
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,753
    Bonus
    $0
    Other
    $2,780
    Deferred
    $53,787
    Nontaxable benefits
    $20,795
    Filer's total
    $217,115

  • Jorge aniva-romero

    VP/BUS. AGENT EFF. - (07/25)

    Total calculated
    $217,019
    From this org
    $142,437
    From related orgs
    $0
    Other
    $74,582
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,082
    Bonus
    $0
    Other
    $2,355
    Deferred
    $53,787
    Nontaxable benefits
    $20,795
    Filer's total
    $217,019

  • Juan M Orozco

    E-BOARD/BUS AGENT

    Total calculated
    $216,690
    From this org
    $142,108
    From related orgs
    $0
    Other
    $74,582
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,753
    Bonus
    $0
    Other
    $2,355
    Deferred
    $53,787
    Nontaxable benefits
    $20,795
    Filer's total
    $216,690

  • Daryl Jo Barnes

    ORGANIZER

    Total calculated
    $216,342
    From this org
    $141,760
    From related orgs
    $0
    Other
    $74,582
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,805
    Bonus
    $0
    Other
    $955
    Deferred
    $53,787
    Nontaxable benefits
    $20,795
    Filer's total
    $216,342

  • Ernesto Gonzalez

    BUSINESS AGENT

    Total calculated
    $215,115
    From this org
    $140,533
    From related orgs
    $0
    Other
    $74,582
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,753
    Bonus
    $0
    Other
    $780
    Deferred
    $53,787
    Nontaxable benefits
    $20,795
    Filer's total
    $215,115

  • Elvia Silva

    TRUSTEE

    Total calculated
    $4,685
    From this org
    $4,685
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Nathaniel Enclade Jr

    TRUSTEE

    Total calculated
    $3,710
    From this org
    $3,710
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Daniel Valdez

    E-BOARD

    Total calculated
    $3,535
    From this org
    $3,535
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Robert Johnson

    E-BOARD

    Total calculated
    $3,535
    From this org
    $3,535
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • John M Gutierrez

    TRUSTEE

    Total calculated
    $3,535
    From this org
    $3,535
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Raul Zamora Jr

    SERGEANT-AT-ARMS

    Total calculated
    $3,360
    From this org
    $3,360
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Dane Clark Jr

    TRUSTEE

    Total calculated
    $3,185
    From this org
    $3,185
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Samuel Amador Flores

    TRUSTEE

    Total calculated
    $1,575
    From this org
    $1,575
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Jose M Martinez

    E-BOARD

    Total calculated
    $1,400
    From this org
    $1,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Donald Fredrickson Jr

    E-BOARD

    Total calculated
    $875
    From this org
    $875
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Veronica Godinez

    VICE PRESIDENT - TERM (07/25)

    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

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • CEMENT MASONS LOCAL UNION 400 POLITICAL

    527 · See Pt VII · CA

    Directly controlled by See Pt VII

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Provenance

Return type
form_990
Tax year
2025
Filed
24 August 2026
IRS schema version
2025v4.2
Source object
202642369349301214

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