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

Form 990 for tax year 2023

Filed by OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION.

Totals

Total revenue
$5,498,803
Total expenses
$4,423,901
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$5,260,493
Investment income
$212,108
Other revenue
$26,202
Total assets, end of year
$10,817,858
Total liabilities, end of year
$662,532
Net assets or fund balances, end of year
$10,155,326
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: DUES AND FEES

    total $5,260,493 · related or exempt $5,260,493 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $247,415 · related or exempt $0 · unrelated business $0 · excluded $247,415

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

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $23,600

  • 6c · Rental income or loss

    real property $23,600 · personal property $0

  • 6d · Net rental income or loss

    total $23,600 · related or exempt $0 · unrelated business $0 · excluded $23,600

  • 7a · Gross sales of assets other than inventory

    securities $406,238 · other assets $15,600

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

    securities $435,722 · other assets $21,423

  • 7c · Gain or loss

    securities -$29,484 · other assets -$5,823

  • 7d · Net gain or loss

    total -$35,307 · related or exempt $0 · unrelated business $0 · excluded -$35,307

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: REFUNDS AND REIMBURSEMENTS

    total $75 · related or exempt $75 · unrelated business $0 · excluded $0

  • 11b · Other revenue: ALL OTHER REVENUE

    total $2,527 · related or exempt $2,527 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $2,602

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $46,000

  • 5 · Compensation of officers, directors and key employees

    total $1,517,562

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $197,480

  • 8 · Pension plan contributions

    total $82,083

  • 9 · Other employee benefits

    total $59,507

  • 10 · Payroll taxes

    total $95,105

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $75

  • 11c · Fees: accounting

    total $24,305

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $26,034

  • 13 · Office expenses

    total $130,199

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $69,970

  • 17 · Travel

    total $106,976

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $22,261

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $1,756,624

  • 22 · Depreciation, depletion and amortization

    total $62,591

  • 23 · Insurance

    total $43,121

  • 24a · Other expenses: PUBLIC RELATIONS

    total $35,876

  • 24b · Other expenses: MEMBERSHIP PICNIC

    total $54,430

  • 24c · Other expenses: MEMBER ACTIVITIES

    total $91,389

  • 24d · Other expenses: ALL OTHER EXPENSES

    total $2,313

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,456,792 · end of year $2,865,212

  • 2 · Savings and temporary cash investments

    beginning of year $5,247,692 · end of year $6,962,181

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $0 · end of year $0

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

    $1,288,663

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

    $1,029,546

  • 10c · Land, buildings and equipment, net

    beginning of year $308,102 · end of year $259,117

  • 11 · Investments: publicly traded securities

    beginning of year $676,452 · end of year $731,348

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $12,025 · end of year $10,790

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $661,791 · end of year $651,742

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $9,015,222 · end of year $10,155,326

Mission and programs · 2023

Mission

SEE SCHEDULE O

  • Unite members into one organization for the purpose of improving economic advantages through collective bargaining and to promote the social awareness of its membership.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • RICARDO GONZALEZ

    FINANCIAL SECRETARY

    Total calculated
    $217,206
    From this org
    $146,483
    From related orgs
    $0
    Other
    $70,723
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $146,483
    Bonus
    $0
    Other
    $0
    Deferred
    $52,331
    Nontaxable benefits
    $18,392
    Filer's total
    $217,206

  • DAVID MARTINEZ Jr

    BUSINESS AGENT

    Total calculated
    $192,774
    From this org
    $126,177
    From related orgs
    $0
    Other
    $66,597
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,177
    Bonus
    $0
    Other
    $0
    Deferred
    $48,205
    Nontaxable benefits
    $18,392
    Filer's total
    $192,774

  • Jesus Mendez Jr

    BUSINESS AGENT

    Total calculated
    $192,724
    From this org
    $126,127
    From related orgs
    $0
    Other
    $66,597
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,127
    Bonus
    $0
    Other
    $0
    Deferred
    $48,205
    Nontaxable benefits
    $18,392
    Filer's total
    $192,724

  • Michael Cammarano

    Business Agent

    Total calculated
    $192,155
    From this org
    $125,620
    From related orgs
    $0
    Other
    $66,535
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,620
    Bonus
    $0
    Other
    $0
    Deferred
    $48,143
    Nontaxable benefits
    $18,392
    Filer's total
    $192,155

  • Thony Sarmiento

    BUSINESS AGENT

    Total calculated
    $192,149
    From this org
    $125,614
    From related orgs
    $0
    Other
    $66,535
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,614
    Bonus
    $0
    Other
    $0
    Deferred
    $48,143
    Nontaxable benefits
    $18,392
    Filer's total
    $192,149

  • Michael Ciarmoli

    Business Agent

    Total calculated
    $192,149
    From this org
    $125,614
    From related orgs
    $0
    Other
    $66,535
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,614
    Bonus
    $0
    Other
    $0
    Deferred
    $48,143
    Nontaxable benefits
    $18,392
    Filer's total
    $192,149

  • Jose Luis Vega

    Business Agent

    Total calculated
    $191,139
    From this org
    $124,773
    From related orgs
    $0
    Other
    $66,366
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,773
    Bonus
    $0
    Other
    $0
    Deferred
    $47,974
    Nontaxable benefits
    $18,392
    Filer's total
    $191,139

  • Jaime Briceno

    BUSINESS AGENT-PAST

    Total calculated
    $128,951
    From this org
    $84,397
    From related orgs
    $0
    Other
    $44,554
    Hours/week
    40

  • James Andrews

    PRESIDENT

    Total calculated
    $4,800
    From this org
    $4,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Nicolas Ramos

    Recording Secretary

    Total calculated
    $4,200
    From this org
    $4,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Jose Bolivar

    EXECUTIVE BOARD

    Total calculated
    $2,400
    From this org
    $2,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Jose Alvarez

    Executive Board

    Total calculated
    $2,400
    From this org
    $2,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Jacob Borzilieri

    Executive Board

    Total calculated
    $2,350
    From this org
    $2,350
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • EDGAR GODINEZ

    EXECUTIVE BOARD

    Total calculated
    $2,200
    From this org
    $2,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Robert Guerrero

    EXECUTIVE BOARD

    Total calculated
    $2,200
    From this org
    $2,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Raul Sanchez

    VICE PRESIDENT

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • JOSE AMADOR GONZALEZ

    SGT-AT-ARMS

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $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
2023
Filed
30 April 2024
IRS schema version
2023v5.0
Source object
202441229349302499

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.