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← OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION

Form 990 for tax year 2024

Filed by OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION.

Totals

Total revenue
$7,215,472
Total expenses
$5,781,456
Contributions and grants received
$0
Grants paid
$18,977
Program service revenue
$6,377,855
Investment income
$507,422
Other revenue
$330,195
Total assets, end of year
$21,400,167
Total liabilities, end of year
$394,468
Net assets or fund balances, end of year
$21,005,699
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 & Assessments

    total $6,377,855 · related or exempt $6,377,855

  • 3 · Investment income

    total $477,473 · excluded $477,473

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

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $842,553

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

    securities $812,604

  • 7c · Gain or loss

    securities $29,949

  • 7d · Net gain or loss

    total $29,949 · excluded $29,949

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: Other income

    total $21,673 · related or exempt $21,673

  • 11b · Other revenue: Reimbursed expenses

    total $308,522 · related or exempt $308,522

  • 11e · Other revenue, total

    $330,195

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $18,977

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $34,500

  • 5 · Compensation of officers, directors and key employees

    total $1,557,790

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $684,258

  • 8 · Pension plan contributions

    total $249,300

  • 9 · Other employee benefits

    total $127,575

  • 10 · Payroll taxes

    total $154,712

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $39,656

  • 11c · Fees: accounting

    total $31,997

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $774

  • 11g · Fees: other

    total $3,322

  • 12 · Advertising and promotion

    total $1,515

  • 13 · Office expenses

    total $259,515

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $432,962

  • 17 · Travel

    total $59,304

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $97,101

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $1,477,568

  • 22 · Depreciation, depletion and amortization

    total $31,269

  • 23 · Insurance

    total $5,646

  • 24a · Other expenses: Market recovery

    total $488,060

  • 24b · Other expenses: Postage and Shipping

    total $25,655

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,587,050 · end of year $2,594,114

  • 2 · Savings and temporary cash investments

    beginning of year $15,115,263 · end of year $16,419,553

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $363,667 · end of year $402,965

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $0

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

    $1,150,892

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

    $348,045

  • 10c · Land, buildings and equipment, net

    beginning of year $828,170 · end of year $802,847

  • 11 · Investments: publicly traded securities

    beginning of year $1,121,626 · end of year $1,180,688

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $389,395 · end of year $318,547

  • 25 · Other liabilities

    beginning of year $68,380 · end of year $75,921

  • 27 · Net assets without donor restrictions

    beginning of year $19,393,314 · end of year $20,841,601

  • 28 · Net assets with donor restrictions

    beginning of year $164,687 · end of year $164,098

Mission and programs · 2024

Mission

The Local Union's mission is to organize and educate workers so that they have a voice in the workplace and know their workplace rights, involve workers in the political process, and to negotiate with employers so that each worker is treated with dignity, justice, and respect.

  • The Local Union's program service activity and accomplishment is to organize all workers, and to secure improved wages, hours, working conditions, and other economic advantages through organizing, negotiations, and collective bargaining.

As filed on the 2024 return.

Listed in Part VII

  • Eric J Coffelt

    Fin Secr/Bs Mgr

    Total calculated
    $271,339
    From this org
    $189,459
    From related orgs
    $0
    Other
    $81,880
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $173,794
    Bonus
    not reported
    Other
    $15,665
    Deferred
    $58,792
    Nontaxable benefits
    $23,088
    Filer's total
    $271,339
  • Justin J Palachuk

    Treasur/Bs Agnt

    Total calculated
    $239,313
    From this org
    $160,546
    From related orgs
    $0
    Other
    $78,767
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,206
    Bonus
    not reported
    Other
    $15,340
    Deferred
    $54,719
    Nontaxable benefits
    $24,048
    Filer's total
    $239,313
  • Jose G Belica

    Sgt-Arm/Bs Agnt

    Total calculated
    $212,590
    From this org
    $141,728
    From related orgs
    $0
    Other
    $70,862
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,063
    Bonus
    not reported
    Other
    $15,665
    Deferred
    $51,820
    Nontaxable benefits
    $19,042
    Filer's total
    $212,590
  • Travis C Metzger

    Presdnt/Bs Agnt

    Total calculated
    $210,438
    From this org
    $139,921
    From related orgs
    $0
    Other
    $70,517
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,646
    Bonus
    not reported
    Other
    $15,275
    Deferred
    $51,616
    Nontaxable benefits
    $18,901
    Filer's total
    $210,438
  • Mario Silva

    Compliance Officer

    Total calculated
    $209,940
    From this org
    $139,423
    From related orgs
    $0
    Other
    $70,517
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $123,953
    Bonus
    not reported
    Other
    $15,470
    Deferred
    $51,616
    Nontaxable benefits
    $18,901
    Filer's total
    $209,940
  • Jordan L Russeff

    Business Agent

    Total calculated
    $209,395
    From this org
    $139,155
    From related orgs
    $0
    Other
    $70,240
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $123,425
    Bonus
    not reported
    Other
    $15,730
    Deferred
    $51,411
    Nontaxable benefits
    $18,829
    Filer's total
    $209,395
  • Nicholas T Scott

    Exec Bd/Bs Angt

    Total calculated
    $208,534
    From this org
    $137,406
    From related orgs
    $0
    Other
    $71,128
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $122,001
    Bonus
    not reported
    Other
    $15,405
    Deferred
    $51,099
    Nontaxable benefits
    $20,029
    Filer's total
    $208,534
  • Joseph W Neff

    Business Agent

    Total calculated
    $200,390
    From this org
    $129,873
    From related orgs
    $0
    Other
    $70,517
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,933
    Bonus
    not reported
    Other
    $4,940
    Deferred
    $51,616
    Nontaxable benefits
    $18,901
    Filer's total
    $200,390
  • Marilyn I Kennedy

    Rec Sec/Bs Agnt

    Total calculated
    $200,387
    From this org
    $139,630
    From related orgs
    $0
    Other
    $60,757
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,485
    Bonus
    not reported
    Other
    $15,145
    Deferred
    $44,641
    Nontaxable benefits
    $16,116
    Filer's total
    $200,387
  • Raymond A Dumas

    Vce Prs/Bs Agnt

    Total calculated
    $191,882
    From this org
    $139,733
    From related orgs
    $0
    Other
    $52,149
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $123,938
    Bonus
    not reported
    Other
    $15,795
    Deferred
    $50,248
    Nontaxable benefits
    $1,901
    Filer's total
    $191,882
  • Theodore Roth

    Executive Board

    Total calculated
    $6,021
    From this org
    $6,021
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Richard DuBois

    Executive Board

    Total calculated
    $4,384
    From this org
    $4,384
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Ed Case

    Past Vice Pres

    Total calculated
    $4,334
    From this org
    $4,334
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Jeff J Ableman

    Past Tres/Bs Ag

    Total calculated
    $4,284
    From this org
    $4,284
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Loren Hovde

    Executive Board

    Total calculated
    $4,284
    From this org
    $4,284
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Chris Hartshorne

    Past Exec Board

    Total calculated
    $0
    Hours/week
    1
  • Jose Perez

    Past Exec Board

    Total calculated
    $0
    Hours/week
    1
  • Michael Raymond

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Luke Sleeper

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Lionel Cameron

    Past Trustee

    Total calculated
    $0
    Hours/week
    1
  • Joseph Harrington

    Trustee

    Total calculated
    $0
    Hours/week
    1
  • Shalice West

    Past Exec Board

    Total calculated
    $0
    Hours/week
    1
  • Sydney Thomas

    Executive Board

    Total calculated
    $0
    Hours/week
    1
  • Tony Rossberg

    Trustee

    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 · 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

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
2024
Filed
23 March 2026
IRS schema version
2024v5.2
Source object
202640829349301879

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