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

Form 990 for tax year 2022

Filed by OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION.

Totals

Total revenue
$2,252,505
Total expenses
$2,594,780
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$2,327,672
Investment income
$45,627
Other revenue
-$120,794
Total assets, end of year
$4,107,026
Total liabilities, end of year
$52,794
Net assets or fund balances, end of year
$4,054,232
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
$1,985,804

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: WORK ASSESSMENTS

    total $2,118,209 · related or exempt $2,118,209

  • 2b · Program service revenue: WORK DUES

    total $199,979 · related or exempt $199,979

  • 2c · Program service revenue: FEES

    total $9,484 · related or exempt $9,484

  • 3 · Investment income

    total $82,844 · excluded $82,844

  • 7a · Gross sales of assets other than inventory

    securities $1,160,771

  • 7b · Less cost or other basis and sales expenses

    securities $1,197,988

  • 7c · Gain or loss

    securities -$37,217

  • 7d · Net gain or loss

    total -$37,217 · excluded -$37,217

  • 10a · Gross sales of inventory

    $3,192

  • 10b · Cost of goods sold

    $123,986

  • 10c · Net income from sales of inventory

    total -$120,794 · related or exempt -$120,794

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $92,052

  • 5 · Compensation of officers, directors and key employees

    total $594,231

  • 7 · Other salaries and wages

    total $112,219

  • 8 · Pension plan contributions

    total $417,252

  • 9 · Other employee benefits

    total $145,761

  • 10 · Payroll taxes

    total $56,416

  • 11b · Fees: legal

    total $152,315

  • 11c · Fees: accounting

    total $49,215

  • 11f · Fees: investment management

    total $12,220

  • 13 · Office expenses

    total $87,965

  • 14 · Information technology

    total $33,236

  • 16 · Occupancy

    total $22,197

  • 19 · Conferences, conventions and meetings

    total $28,169

  • 22 · Depreciation, depletion and amortization

    total $8,258

  • 23 · Insurance

    total $107,032

  • 24a · Other expenses: PER CAPITA DUES

    total $548,707

  • 24b · Other expenses: PAC CONTRIBUTIONS

    total $49,500

  • 24c · Other expenses: CHARITABLE CONTRIBUTION

    total $25,309

  • 24d · Other expenses: UTILITIES

    total $21,869

  • 24e · All other expenses

    total $30,857

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $244,742 · end of year $229,154

  • 2 · Savings and temporary cash investments

    beginning of year $762,297 · end of year $444,447

  • 8 · Inventories for sale or use

    beginning of year $99,544 · end of year $89,571

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

    $248,318

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

    $233,810

  • 10c · Land, buildings and equipment, net

    beginning of year $22,767 · end of year $14,508

  • 11 · Investments: publicly traded securities

    beginning of year $3,557,318 · end of year $3,250,542

  • 12 · Investments: other securities

    beginning of year $13,138 · end of year $13,138

  • 15 · Other assets

    beginning of year $65,667 · end of year $65,666

  • 25 · Other liabilities

    beginning of year $22,439 · end of year $52,794

  • 27 · Net assets without donor restrictions

    beginning of year $4,743,034 · end of year $4,054,232

Mission and programs · 2022

Mission

TO PROVIDE MEMBERS WITH WORKING, SOCIAL AND OTHER BENEFITS AS PROVIDED THROUGH GOVERNING DOCUMENTS.

Activities or mission (Part I)

TO PROVIDE FOR, PROTECT AND IMPROVE THE GENERAL WELFARE OF ITS MEMBERS AND THE EMPLOYEES REPRESENTED BY IT.

  • PROMOTION AND ESTABLISHMENT OF WAGE, HOURS AND WORKING CONDITIONS FOR ITS MEMBERS AND DEVELOP TRADE JURISDICTION THROUGH AFFLIATION WITH INTERNATIONAL UNION.PER CAPITAL DUES AND FEES ($548,707)

    Expenses $548,707

  • PROVIDE PROGRAMS TO MEET WELFARE NEEDS OF ITS MEMBERS THROUGH GROUP LIFE INSURANCE.MEMBERS' BENEFITS - GROUP LIFE INSURANCE ($92,052)

    Expenses $92,052

  • ORGANIZATION EMPLOYEE COSTS TO PROVIDE MEMBER SERVICES-SALARIES EXPENSE, EMPLOYEE BENEFITS AND PAYROLL TAXES.SALARIES AND WAGES ($706,450)FRINGE BENEFITS ($563,013)PAYROLL TAXES ($56,416)

    Expenses $1,325,879

  • PROVIDE MEMBERSHIP FUNCTIONS TO THE MEMBERS AND THEIR FAMILIES.MEMBERSHIP FUNCTIONS ($19,166)

    Expenses $19,166

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Peter Iriarte

    FINANCIAL SECRETARY-TREASU

    Total calculated
    $325,680
    From this org
    $215,099
    From related orgs
    $0
    Other
    $110,581
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $215,099
    Bonus
    $0
    Other
    $0
    Deferred
    $87,145
    Nontaxable benefits
    $23,436
    Filer's total
    $325,680

  • Maxcimo Manipon

    VICE PRESIDENT / BA

    Total calculated
    $271,664
    From this org
    $170,066
    From related orgs
    $0
    Other
    $101,598
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $170,066
    Bonus
    $0
    Other
    $0
    Deferred
    $78,162
    Nontaxable benefits
    $23,436
    Filer's total
    $271,664

  • Zach Bonilla

    RECORDING SECRETARY

    Total calculated
    $12,881
    From this org
    $494
    From related orgs
    $0
    Other
    $12,387
    Hours/week
    2 + 40 related

  • Keith Napoleon

    PRESIDENT

    Total calculated
    $399
    From this org
    $399
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Ray Lumabao

    SERGEANT-AT-ARMS

    Total calculated
    $399
    From this org
    $399
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Guy Toafili

    OAHU TRUSTEE (FORMER)

    Total calculated
    $273
    From this org
    $273
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Walter Napoleon

    MAUI TRUSTEE (FORMER)

    Total calculated
    $168
    From this org
    $168
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Charles Becerra

    HAWAII TRUSTEE

    Total calculated
    $21
    From this org
    $21
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Lawrence Rodriguez

    KAUAI TRUSTEE

    Total calculated
    $168
    From this org
    $168
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Richard Daos

    OAHU TRUSTEE

    Total calculated
    $84
    From this org
    $84
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Ricky Chong Kee

    MAUI TRUSTEE

    Total calculated
    $21
    From this org
    $21
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Marie Hampp

    CLERK

    Total calculated
    $193,220
    From this org
    $104,932
    From related orgs
    $0
    Other
    $88,288
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $104,932
    Bonus
    $0
    Other
    $0
    Deferred
    $64,852
    Nontaxable benefits
    $23,436
    Filer's total
    $193,220

  • Justine Takahashi

    BOOKKEEPER

    Total calculated
    $191,684
    From this org
    $104,932
    From related orgs
    $0
    Other
    $86,752
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $104,932
    Bonus
    $0
    Other
    $0
    Deferred
    $63,316
    Nontaxable benefits
    $23,436
    Filer's total
    $191,684

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

  • 1a · First-class or charter travel
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 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

The filer's explanations (Part III)

PART I, LINE 1A
TRUSTEES WHO ATTENDED CONFERENCES LOCATED EAST OF THE ROCKY MOUNTAINS WERE ALLOWED FIRST CLASS AIRFARE.
PART I, LINE 3
THE FINANCIAL SECRETARY-TREASURER'S SALARY IS BASED ON LOCAL 630'S JOURNEYMAN WAGE + LOCAL 1'S JOURNEYMAN WAGE FOR THE PERIOD (WHICH WAS PREVIOUSLY APPROVED BY THE EXECUTIVE BOARD) THE FINANCIAL SECRETARY-TREASURER ALSO RECEIVES A MONTHLY AUTOMOBILE ALLOWANCE OF $950 PER MONTH (APPROVED BY THE EXECUTIVE BOARD ON 02/12/2019).

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.

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.

Provenance

Return type
form_990
Tax year
2022
Filed
7 November 2023
IRS schema version
2022v5.0
Source object
202343139349303929

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.