Form 990 for tax year 2023
Filed by OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION.
Totals
- Total revenue
- $2,564,993
- Total expenses
- $2,904,447
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $2,494,427
- Investment income
- $93,091
- Other revenue
- -$22,525
- Total assets, end of year
- $4,058,611
- Total liabilities, end of year
- $118,783
- Net assets or fund balances, end of year
- $3,939,828
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
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 $2,247,342 · related or exempt $2,247,342
-
2b · Program service revenue: WORK DUES
total $235,570 · related or exempt $235,570
-
2c · Program service revenue: FEES
total $11,515 · related or exempt $11,515
-
3 · Investment income
total $75,259 · excluded $75,259
-
7a · Gross sales of assets other than inventory
securities $1,332,904
-
7b · Less cost or other basis and sales expenses
securities $1,315,072
-
7c · Gain or loss
securities $17,832
-
7d · Net gain or loss
total $17,832 · related or exempt $17,832
-
10a · Gross sales of inventory
$2,181
-
10b · Cost of goods sold
$24,706
-
10c · Net income from sales of inventory
total -$22,525 · related or exempt -$22,525
Functional expenses
Part IX, the statement of functional expenses.
-
4 · Benefits paid to or for members
total $84,250
-
5 · Compensation of officers, directors and key employees
total $753,321
-
7 · Other salaries and wages
total $135,943
-
8 · Pension plan contributions
total $390,077
-
9 · Other employee benefits
total $161,799
-
10 · Payroll taxes
total $75,670
-
11b · Fees: legal
total $196,444
-
11c · Fees: accounting
total $30,890
-
11f · Fees: investment management
total $12,904
-
13 · Office expenses
total $131,512
-
14 · Information technology
total $30,668
-
16 · Occupancy
total $22,197
-
17 · Travel
total $52,219
-
19 · Conferences, conventions and meetings
total $28,746
-
22 · Depreciation, depletion and amortization
total $6,122
-
23 · Insurance
total $106,100
-
24a · Other expenses: PER CAPITA DUES
total $565,703
-
24b · Other expenses: CHARITABLE CONTRIBUTION
total $37,286
-
24c · Other expenses: MEMBERSHIP FUNCTIONS
total $36,127
-
24d · Other expenses: UTILITIES
total $26,570
-
24e · All other expenses
total $19,899
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $229,154 · end of year $251,350
-
2 · Savings and temporary cash investments
beginning of year $444,447 · end of year $162,573
-
8 · Inventories for sale or use
beginning of year $89,571 · end of year $107,003
-
10a · Land, buildings and equipment: cost or other basis
$248,318
-
10b · Land, buildings and equipment: accumulated depreciation
$239,932
-
10c · Land, buildings and equipment, net
beginning of year $14,508 · end of year $8,386
-
11 · Investments: publicly traded securities
beginning of year $3,250,542 · end of year $3,458,069
-
12 · Investments: other securities
beginning of year $13,138 · end of year $13,138
-
15 · Other assets
beginning of year $65,666 · end of year $58,092
-
25 · Other liabilities
beginning of year $52,794 · end of year $118,783
-
27 · Net assets without donor restrictions
beginning of year $4,054,232 · end of year $3,939,828
Mission and programs · 2023
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
-
PROVIDE PROGRAMS TO MEET WELFARE NEEDS OF ITS MEMBERS THROUGH GROUP LIFE INSURANCE.MEMBERS' BENEFITS - GROUP LIFE INSURANCE
-
ORGANIZATION EMPLOYEE COSTS TO PROVIDE MEMBER SERVICES-SALARIES EXPENSE, EMPLOYEE BENEFITS AND PAYROLL TAXES.SALARIES AND WAGES FRINGE BENEFITS PAYROLL TAXES
As filed on the 2023 return.
Listed in Part VII
-
Peter IriartePETER IRIARTE
FINANCIAL SECRETARY-TREASU
- Total calculated
- $321,550
- From this org
- $221,851
- From related orgs
- $0
- Other
- $99,699
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $221,851
- Bonus
- $0
- Other
- $0
- Deferred
- $75,628
- Nontaxable benefits
- $24,071
- Filer's total
- $321,550
-
Maxcimo ManiponMAXCIMO MANIPON
VICE PRESIDENT / BA
- Total calculated
- $267,582
- From this org
- $175,941
- From related orgs
- $0
- Other
- $91,641
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $175,941
- Bonus
- $0
- Other
- $0
- Deferred
- $67,570
- Nontaxable benefits
- $24,071
- Filer's total
- $267,582
-
Zach BonillaZACH BONILLA
RECORDING SECRETARY
- Total calculated
- $1,384
- From this org
- $1,384
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Keith NapoleonKEITH NAPOLEON
PRESIDENT
- Total calculated
- $1,046
- From this org
- $1,046
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Ray LumabaoRAY LUMABAO
SERGEANT-AT-ARMS
- Total calculated
- $1,050
- From this org
- $1,050
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Walter NapoleonWALTER NAPOLEON
HAWAII TRUSTEE
- Total calculated
- $638
- From this org
- $638
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Lawrence RodriguezLAWRENCE RODRIGUEZ
KAUAI TRUSTEE (UNTIL 06/2023)
- Total calculated
- $443
- From this org
- $443
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Richard DaosRICHARD DAOS
OAHU TRUSTEE (UNTIL 06/2023)
- Total calculated
- $151
- From this org
- $151
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Walter Jack NapoleonWALTER JACK NAPOLEON
TRUSTEE
- Total calculated
- $638
- From this org
- $638
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Robert CullenROBERT CULLEN
OAHU TRUSTEE
- Total calculated
- $147
- From this org
- $147
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Java Aguon-KonaJAVA AGUON-KONA
KAUAI TRUSTEE
- Total calculated
- $42
- From this org
- $42
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Marie HamppMARIE HAMPP
CLERK
- Total calculated
- $182,169
- From this org
- $104,932
- From related orgs
- $0
- Other
- $77,237
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $104,932
- Bonus
- $0
- Other
- $0
- Deferred
- $53,166
- Nontaxable benefits
- $24,071
- Filer's total
- $182,169
-
Justine TakahashiJUSTINE TAKAHASHI
BOOKKEEPER
- Total calculated
- $182,169
- From this org
- $104,932
- From related orgs
- $0
- Other
- $77,237
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $104,932
- Bonus
- $0
- Other
- $0
- Deferred
- $53,166
- Nontaxable benefits
- $24,071
- Filer's total
- $182,169
-
Peter J IriartePETER J IRIARTE
BUSINESS AGENT
- Total calculated
- $223,004
- From this org
- $145,665
- From related orgs
- $0
- Other
- $77,339
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $145,665
- Bonus
- $0
- Other
- $0
- Deferred
- $55,261
- Nontaxable benefits
- $22,078
- Filer's total
- $223,004
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.
-
INTERNATIONAL UNION OF BRICKLAYERS AN ALLIED CRAFTWORKERS BAC OF HI LOCAL #
501(C)(5) · LABOR ORGANIZATION · HI
-
MASONS AND PLASTERERS FRATERNAL ASSOCIATION
501(C)(5) · FRATERNAL ASSOCIATION FOR PROMOTION OF GOODWILL AND MASONRY WORKERS · HI
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 7 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202423129349304717
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