Form 990 for tax year 2023
Filed by OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION.
Totals
- Total revenue
- $5,414,192
- Total expenses
- $4,610,118
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $5,193,423
- Investment income
- $174,763
- Other revenue
- $46,006
- Total assets, end of year
- $8,316,457
- Total liabilities, end of year
- $54,178
- Net assets or fund balances, end of year
- $8,262,279
- 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: DUES AND FEES
total $5,193,423 · unrelated business $0 · excluded $0
-
3 · Investment income
total $129,510 · unrelated business $0 · excluded $129,510
-
7a · Gross sales of assets other than inventory
other assets $158,276
-
7b · Less cost or other basis and sales expenses
other assets $113,023
-
7c · Gain or loss
other assets $45,253
-
7d · Net gain or loss
total $45,253 · related or exempt $0 · unrelated business $0 · excluded $45,253
-
11a · Other revenue: REFUNDS AND REIMBURSEMENTS
total $10,670 · related or exempt $10,670 · unrelated business $0 · excluded $0
-
11b · Other revenue: MISCELLANEOUS INCOME
total $35,336 · related or exempt $35,336 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$46,006
Functional expenses
Part IX, the statement of functional expenses.
-
4 · Benefits paid to or for members
total $275,478 · program services $0
-
5 · Compensation of officers, directors and key employees
total $153,903 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $811,729 · program services $0 · management and general $0 · fundraising $0
-
8 · Pension plan contributions
total $179,936 · program services $0 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $430,427 · program services $0 · management and general $0 · fundraising $0
-
10 · Payroll taxes
total $85,271 · program services $0 · management and general $0 · fundraising $0
-
11b · Fees: legal
total $1,650 · program services $0 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $24,000 · program services $0 · management and general $0 · fundraising $0
-
12 · Advertising and promotion
total $11,000 · program services $0 · management and general $0 · fundraising $0
-
13 · Office expenses
total $194,716 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $73,607 · program services $0 · management and general $0 · fundraising $0
-
17 · Travel
total $111,056 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $24,400 · program services $0 · management and general $0 · fundraising $0
-
21 · Payments to affiliates
total $1,700,247 · program services $0 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $137,158 · program services $0 · management and general $0 · fundraising $0
-
23 · Insurance
total $53,861 · program services $0 · management and general $0 · fundraising $0
-
24a · Other expenses: MEMBER EVENTS
total $263,009 · program services $0 · management and general $0 · fundraising $0
-
24b · Other expenses: OTHER EXPENSES
total $78,670 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $947,491 · end of year $996,982
-
2 · Savings and temporary cash investments
beginning of year $3,886,211 · end of year $4,627,577
-
10a · Land, buildings and equipment: cost or other basis
$3,036,727
-
10b · Land, buildings and equipment: accumulated depreciation
$398,518
-
10c · Land, buildings and equipment, net
beginning of year $2,624,580 · end of year $2,638,209
-
15 · Other assets
beginning of year $1,554 · end of year $53,689
-
17 · Accounts payable and accrued expenses
beginning of year $1,609 · end of year $1,739
-
25 · Other liabilities
end of year $52,439
-
27 · Net assets without donor restrictions
beginning of year $7,458,227 · end of year $8,262,279
Mission and programs · 2023
Mission
UNITE MEMBERS INTO ONE ORGANIZATION FOR THE PURPOSE OF IMPROVING ECONOMIC ADVANTAGES THROUGH COLLECTIVE BARGAINING AND TO PROMOTE THE SOCIAL AWARENESS OF ITS MEMBERSHIP.
-
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.
Listed in Part VII
-
Frank CrouchFRANK CROUCH
PRESIDENT
- Total calculated
- $3,200
- From this org
- $3,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Erick ValenciaERICK VALENCIA
VICE PRESIDENT
- Total calculated
- $1,800
- From this org
- $1,800
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Jack AlvaradoJACK ALVARADO
BUS MGR/FINL SEC
- Total calculated
- $195,103
- From this org
- $135,012
- From related orgs
- $0
- Other
- $60,091
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $135,012
- Bonus
- $0
- Other
- $0
- Deferred
- $42,339
- Nontaxable benefits
- $17,752
- Filer's total
- $195,103
-
Jimmie RodgersJIMMIE RODGERS
RECORDING SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Shawn GavinSHAWN GAVIN
EXECUTIVE BOARD
- Total calculated
- $2,200
- From this org
- $2,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Patrick GarciaPATRICK GARCIA
EXECUTIVE BOARD
- Total calculated
- $0
- Hours/week
- 40
-
Austin CastanedaAUSTIN CASTANEDA
EXECUTIVE BOARD
- Total calculated
- $0
- Hours/week
- 1
-
Alejandro GarciaALEJANDRO GARCIA
EXECUTIVE BOARD
- Total calculated
- $2,000
- From this org
- $2,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Michael BeesonMICHAEL BEESON
EXECUTIVE BOARD
- Total calculated
- $2,400
- From this org
- $2,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1
-
Helen SamaniegoHELEN SAMANIEGO
OFFICE MANAGER
- Total calculated
- $168,227
- From this org
- $112,452
- From related orgs
- $0
- Other
- $55,775
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $112,452
- Bonus
- $0
- Other
- $0
- Deferred
- $38,975
- Nontaxable benefits
- $16,800
- Filer's total
- $168,227
-
David YoungDAVID YOUNG
BUSINESS AGENT
- Total calculated
- $186,219
- From this org
- $128,242
- From related orgs
- $0
- Other
- $57,977
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $128,242
- Bonus
- $0
- Other
- $0
- Deferred
- $40,225
- Nontaxable benefits
- $17,752
- Filer's total
- $186,219
-
Cruz RamosCRUZ RAMOS
BUSINESS AGENT
- Total calculated
- $182,191
- From this org
- $124,252
- From related orgs
- $0
- Other
- $57,939
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $124,252
- Bonus
- $0
- Other
- $0
- Deferred
- $40,187
- Nontaxable benefits
- $17,752
- Filer's total
- $182,191
-
Leonardo ReyesLEONARDO REYES
BUSINESS AGENT
- Total calculated
- $184,003
- From this org
- $126,062
- From related orgs
- $0
- Other
- $57,941
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $126,062
- Bonus
- $0
- Other
- $0
- Deferred
- $40,189
- Nontaxable benefits
- $17,752
- Filer's total
- $184,003
-
Angelique AlvaradoANGELIQUE ALVARADO
SECRETARY
- Total calculated
- $153,903
- From this org
- $100,515
- From related orgs
- $0
- Other
- $53,388
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $100,515
- Bonus
- $0
- Other
- $0
- Deferred
- $36,588
- Nontaxable benefits
- $16,800
- Filer's total
- $153,903
-
Jose HererraJOSE HERERRA
BUSINESS AGENT
- Total calculated
- $168,378
- From this org
- $124,712
- From related orgs
- $0
- Other
- $43,666
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $124,712
- Bonus
- $0
- Other
- $0
- Deferred
- $33,599
- Nontaxable benefits
- $17,752
- Filer's total
- $176,063
-
Jose SaldanaJOSE SALDANA
BUSINESS AGENT
- Total calculated
- $181,915
- From this org
- $124,022
- From related orgs
- $0
- Other
- $57,893
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $124,022
- Bonus
- $0
- Other
- $0
- Deferred
- $40,141
- Nontaxable benefits
- $17,752
- Filer's total
- $181,915
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
None.
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.
-
CEMENT MASONS LOCAL 500 PAC NON-EXEMPT
527 · PAC · CA
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 10 June 2024
- IRS schema version
- 2023v5.1
- Source object
- 202412839349301131
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