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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
$3,981,743
Total expenses
$3,241,302
Contributions and grants received
$0
Grants paid
$6,804
Program service revenue
$3,929,252
Investment income
$31,226
Other revenue
$21,265
Total assets, end of year
$3,694,935
Total liabilities, end of year
$7,980
Net assets or fund balances, end of year
$3,686,955
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

    total $3,929,252 · related or exempt $3,929,252

  • 3 · Investment income

    total $31,226 · excluded $31,226

  • 11a · Other revenue: OTHER INCOME

    total $20,544 · excluded $20,544

  • 11b · Other revenue: REIMB FROM JATC

    total $721 · excluded $721

  • 11e · Other revenue, total

    $21,265

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $6,330

  • 2 · Grants to domestic individuals

    total $474

  • 5 · Compensation of officers, directors and key employees

    total $866,562

  • 7 · Other salaries and wages

    total $635,960

  • 8 · Pension plan contributions

    total $304,720

  • 9 · Other employee benefits

    total $154,810

  • 10 · Payroll taxes

    total $90,101

  • 11a · Fees: management

    total $4,667

  • 11b · Fees: legal

    total $43,087

  • 11c · Fees: accounting

    total $22,420

  • 11g · Fees: other

    total $32,520

  • 12 · Advertising and promotion

    total $727

  • 13 · Office expenses

    total $57,097

  • 14 · Information technology

    total $20,222

  • 16 · Occupancy

    total $47,799

  • 17 · Travel

    total $145,740

  • 19 · Conferences, conventions and meetings

    total $32,256

  • 21 · Payments to affiliates

    total $638,513

  • 22 · Depreciation, depletion and amortization

    total $7,557

  • 23 · Insurance

    total $27,591

  • 24a · Other expenses: MARKET RECOVERY EXPENSE

    total $77,940

  • 24b · Other expenses: PROMO ITEMS FOR MEMBERS

    total $17,593

  • 24c · Other expenses: SUBSCRIPTIONS

    total $5,723

  • 24d · Other expenses: SHARED EXPENSES

    total $618

  • 24e · All other expenses

    total $275

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,479,763 · end of year $1,974,812

  • 2 · Savings and temporary cash investments

    beginning of year $1,036,073 · end of year $1,321,262

  • 4 · Accounts receivable

    beginning of year $51,684 · end of year $0

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

    $120,294

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

    $101,802

  • 10c · Land, buildings and equipment, net

    beginning of year $18,836 · end of year $18,492

  • 15 · Other assets

    beginning of year $398,580 · end of year $380,369

  • 17 · Accounts payable and accrued expenses

    beginning of year $20,211 · end of year $7,980

  • 27 · Net assets without donor restrictions

    beginning of year $2,964,725 · end of year $3,686,955

Mission and programs · 2023

Mission

LABOR UNION

  • TO ORGANIZE ALL WORKERS FOR THE ECONOMIC, SOCIAL AND MORAL ADVANCEMENT OF THEIR CONDITION AND STATUS.

As filed on the 2023 return.

Listed in Part VII

  • Matthew Rhoades

    BUSINESS MGR/FINANCIAL SEC

    Total calculated
    $234,139
    From this org
    $140,991
    From related orgs
    $0
    Other
    $93,148
    Hours/week
    40 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $140,991
    Bonus
    $0
    Other
    $0
    Deferred
    $61,578
    Nontaxable benefits
    $31,570
    Filer's total
    $234,139

  • Charles Hudson

    PRESIDENT

    Total calculated
    $212,938
    From this org
    $124,490
    From related orgs
    $0
    Other
    $88,448
    Hours/week
    40 + 0.5 related

    Schedule J breakdown matched by us

    Base
    $124,490
    Bonus
    $0
    Other
    $0
    Deferred
    $55,721
    Nontaxable benefits
    $32,727
    Filer's total
    $212,938

  • Charles Spicer

    VICE PRESIDENT

    Total calculated
    $143,207
    From this org
    $86,002
    From related orgs
    $0
    Other
    $57,205
    Hours/week
    40 + 0.5 related

  • Russell Redmon

    RECORDING SECRETARY

    Total calculated
    $141,387
    From this org
    $77,790
    From related orgs
    $0
    Other
    $63,597
    Hours/week
    40 + 0.5 related

  • Thomas Stevens

    SERGEANT AT ARMS

    Total calculated
    $134,891
    From this org
    $82,651
    From related orgs
    $0
    Other
    $52,240
    Hours/week
    40 + 0.5 related

  • Joshua Sullivan

    BUSINESS AGENT

    Total calculated
    $200,143
    From this org
    $111,469
    From related orgs
    $0
    Other
    $88,674
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $111,469
    Bonus
    $0
    Other
    $0
    Deferred
    $59,424
    Nontaxable benefits
    $29,250
    Filer's total
    $200,143

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.

  • OPERATIVE PLASTERERS & CM INT'L ASSC LOCAL 692 PAC FUND

    527 · TO SUPPORT LOCAL AND STATE POLITICAL CANDIDATES · IN

    Directly controlled by NOT APPLICABLE

  • OPERATIVE PLASTERERS & CM LOCAL 692 BUILDING INC

    501(C)(2) · HOLD TITLE TO PROPERTIES USED BY UNION MEMBERS TO CONDUCT UNION BUSINESS. · IN · controlled entity

    Directly controlled by OPERATIVE PLASTERERS & CEMENT MASONS INT'L ASSOC OF IN & KY LOCAL 692

  • INDIANA PLASTERERS & CEMENT MASONS LOCAL 692 PAC

    527 · TO SUPPORT LOCAL AND STATE POLITICAL CANDIDATES · IN

    Directly controlled by NOT APPLICABLE

Provenance

Return type
form_990
Tax year
2023
Filed
11 April 2024
IRS schema version
2023v5.0
Source object
202421029349300517

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