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← OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION

Form 990 for tax year 2023

Filed by OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION.

Totals

Total revenue
$530,085
Total expenses
$658,356
Contributions and grants received
$0
Grants paid
$6,727
Program service revenue
$347,303
Investment income
$11,648
Other revenue
$171,134
Total assets, end of year
$792,428
Total liabilities, end of year
$113,783
Net assets or fund balances, end of year
$678,645
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: MEMBER DUES & ASSESSME

    total $347,303 · related or exempt $347,303

  • 3 · Investment income

    total $11,918 · excluded $11,918

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

    securities $270

  • 7c · Gain or loss

    securities -$270

  • 7d · Net gain or loss

    total -$270 · excluded -$270

  • 11a · Other revenue: REIMBURSEMENTS RELATED

    total $171,134 · related or exempt $171,134

  • 11e · Other revenue, total

    $171,134

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $6,727

  • 5 · Compensation of officers, directors and key employees

    total $148,104

  • 7 · Other salaries and wages

    total $76,700

  • 9 · Other employee benefits

    total $92,717

  • 10 · Payroll taxes

    total $23,982

  • 11b · Fees: legal

    total $307

  • 11c · Fees: accounting

    total $8,200

  • 11f · Fees: investment management

    total $3,475

  • 11g · Fees: other

    total $12,240

  • 12 · Advertising and promotion

    total $12,686

  • 13 · Office expenses

    total $7,252

  • 16 · Occupancy

    total $12,462

  • 19 · Conferences, conventions and meetings

    total $6,136

  • 22 · Depreciation, depletion and amortization

    total $25,538

  • 23 · Insurance

    total $13,552

  • 24a · Other expenses: PER CAPITA TAXES

    total $82,615

  • 24b · Other expenses: MARKET RECOVERY

    total $39,188

  • 24c · Other expenses: REPAIRS

    total $33,926

  • 24d · Other expenses: VEHICLES

    total $25,841

  • 24e · All other expenses

    total $26,708

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $379,373 · end of year $199,252

  • 2 · Savings and temporary cash investments

    beginning of year $39,194 · end of year $15,654

  • 9 · Prepaid expenses and deferred charges

    beginning of year $4,905 · end of year $2,346

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

    $218,208

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

    $63,617

  • 10c · Land, buildings and equipment, net

    beginning of year $112,954 · end of year $154,591

  • 11 · Investments: publicly traded securities

    beginning of year $232,171 · end of year $367,706

  • 15 · Other assets

    beginning of year $11,202 · end of year $52,879

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,745 · end of year $1,796

  • 25 · Other liabilities

    beginning of year $0 · end of year $111,987

  • 27 · Net assets without donor restrictions

    beginning of year $778,054 · end of year $678,645

Mission and programs · 2023

Mission

PROVIDE REPRESENTATION TO ITS MEMBERS FOR CONTRACT NEGOTIATIONS WITH EMPLOYERS ACCORDING TO THE COLLECTIVE BARGAINING AGREEMENT.

  • N/A

As filed on the 2023 return.

Listed in Part VII

  • CHARLES A LOCURTO

    BUSINESS MANAGER

    Total calculated
    $74,802
    From this org
    $74,368
    From related orgs
    $434
    Other
    $0
    Hours/week
    20

  • JOHN TOMASELLO

    BUSINESS AGENT

    Total calculated
    $73,736
    From this org
    $73,736
    From related orgs
    $0
    Other
    $0
    Hours/week
    20

  • MARK CATALANO

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.1

  • DAVID SABUDA

    VICE PRESIDENT

    Total calculated
    $2,374
    From this org
    $0
    From related orgs
    $2,374
    Other
    $0
    Hours/week
    0.1

  • SALVATORE NASCA

    RECORDING SECRETARY

    Total calculated
    $2,511
    From this org
    $0
    From related orgs
    $2,511
    Other
    $0
    Hours/week
    0.1

  • MICHAEL CAPOZZI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

  • DONALD CAPITANO

    TRUSTEE

    Total calculated
    $4,992
    From this org
    $0
    From related orgs
    $4,992
    Other
    $0
    Hours/week
    0.1

  • RYAN SMITH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

  • CHARLES F LOCURTO

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.1

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.

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
2023
Filed
4 February 2025
IRS schema version
2023v6.0
Source object
202501189349302100

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