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Nonprofiteer
← OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION

Form 990 for tax year 2022

Filed by OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION.

Totals

Total revenue
$1,587,808
Total expenses
$1,735,248
Contributions and grants received
$1,488,675
Grants paid
$0
Program service revenue
$20,557
Investment income
$78,576
Other revenue
$0
Total assets, end of year
$3,281,461
Total liabilities, end of year
$16,417
Net assets or fund balances, end of year
$3,265,044
Program services expenses (Part IX)
$1,530,653
Management and general expenses
$204,595
Fundraising expenses
$0
Program service expenses (Part III)
$1,530,653

Program services were 88.2% 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

    $1,488,675

  • 2a · Program service revenue: INITIATION FEES

    total $13,295 · related or exempt $13,295

  • 2b · Program service revenue: MISCELLANEOUS REIMBURSEMENTS

    total $6,832 · related or exempt $6,832

  • 2c · Program service revenue: FINES & PENALTIES

    total $430 · related or exempt $430

  • 3 · Investment income

    total $13,623 · excluded $13,623

  • 7a · Gross sales of assets other than inventory

    other assets $88,000

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

    other assets $23,047

  • 7c · Gain or loss

    other assets $64,953

  • 7d · Net gain or loss

    total $64,953 · excluded $64,953

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $86,464 · program services $86,464

  • 5 · Compensation of officers, directors and key employees

    total $476,748 · program services $476,748

  • 6 · Compensation of disqualified persons

    total $92,722 · program services $92,722

  • 7 · Other salaries and wages

    total $69,197 · program services $69,197

  • 8 · Pension plan contributions

    total $268,644 · program services $268,644

  • 9 · Other employee benefits

    total $150,688 · program services $150,688

  • 10 · Payroll taxes

    total $50,758 · program services $50,758

  • 11a · Fees: management

    total $803 · program services $803

  • 11b · Fees: legal

    total $731 · management and general $731

  • 11c · Fees: accounting

    total $23,595 · management and general $23,595

  • 12 · Advertising and promotion

    total $4,150 · program services $4,150

  • 13 · Office expenses

    total $121,900 · program services $16,891 · management and general $105,009

  • 16 · Occupancy

    total $23,298 · management and general $23,298

  • 17 · Travel

    total $10,650 · program services $10,650

  • 19 · Conferences, conventions and meetings

    total $17,277 · program services $17,277

  • 20 · Interest

    total $1,201 · management and general $1,201

  • 22 · Depreciation, depletion and amortization

    total $270,066 · program services $242,306 · management and general $27,760

  • 23 · Insurance

    total $23,001 · management and general $23,001

  • 24a · Other expenses: MISCELLANEOUS EXPENSES

    total $43,355 · program services $43,355

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $298 · end of year $463

  • 2 · Savings and temporary cash investments

    beginning of year $2,559,794 · end of year $2,467,994

  • 4 · Accounts receivable

    end of year $8,573

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,604

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

    $844,804

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

    $284,966

  • 10c · Land, buildings and equipment, net

    beginning of year $402,683 · end of year $559,838

  • 11 · Investments: publicly traded securities

    beginning of year $205,506 · end of year $244,593

  • 17 · Accounts payable and accrued expenses

    beginning of year $12,695 · end of year $16,417

  • 27 · Net assets without donor restrictions

    beginning of year $3,163,190 · end of year $3,265,044

Mission and programs · 2022

Mission

WE DEDICATE OURSELVES TO THE PROMOTION OF 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 OUR INDUSTRY AND THE WELFARE OF ALL THOSE WHO EARN THEIR LIVING IN IT.

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.

  • WE DEDICATE OURSELVES TO THE PROMOTION OF 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 OUR INDUSTRY AND THE WELFARE OF ALL THOSE WHO EARN THEIR LIVING IN IT.

    Expenses $1,530,653

As filed on the 2022 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
    $104,287
    From this org
    $104,287
    From related orgs
    $0
    Other
    $0
    Hours/week
    50

  • Juan Hernandez

    PRESIDENT

    Total calculated
    $94,139
    From this org
    $94,139
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

  • Parrish Hill

    BOARD MEMBER

    Total calculated
    $94,139
    From this org
    $94,139
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

  • Lance Ryan

    VICE PRESIDE

    Total calculated
    $92,217
    From this org
    $92,217
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

  • Michael Stanfield

    RECORDING SE

    Total calculated
    $91,966
    From this org
    $91,966
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

  • 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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
14 November 2023
IRS schema version
2022v5.0
Source object
202303289349300600

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