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Nonprofiteer
← OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION

Form 990 for tax year 2022

Filed by OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION.

Totals

Total revenue
$5,855,339
Total expenses
$4,596,029
Contributions and grants received
$315,941
Grants paid
$57,730
Program service revenue
$5,486,522
Investment income
$85,321
Other revenue
-$32,445
Total assets, end of year
$17,379,003
Total liabilities, end of year
$1,940,936
Net assets or fund balances, end of year
$15,438,067
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.

  • 1e · Government grants (contributions)

    $315,941

  • 2a · Program service revenue: Membership Dues

    total $5,412,417 · related or exempt $5,412,417

  • 2b · Program service revenue: INITIATION FEES

    total $63,154 · related or exempt $63,154

  • 2c · Program service revenue: REINSTATEMENT FEES

    total $10,951 · related or exempt $10,951

  • 3 · Investment income

    total $85,321 · excluded $85,321

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

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $442,539

  • 6b · Less rental expenses

    real property $476,041

  • 6c · Rental income or loss

    real property -$33,502 · personal property $0

  • 6d · Net rental income or loss

    total -$33,502 · unrelated business -$13,260 · excluded -$20,242

  • 7d · Net gain or loss

    total $0

  • 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: MISCELLANEOUS

    total $1,057 · related or exempt $1,057

  • 11e · Other revenue, total

    $1,057

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $57,730

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $25,326

  • 5 · Compensation of officers, directors and key employees

    total $736,075

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $343,078

  • 8 · Pension plan contributions

    total $387,071

  • 9 · Other employee benefits

    total $198,780

  • 10 · Payroll taxes

    total $85,467

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $15,213

  • 11c · Fees: accounting

    total $63,040

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $34,187

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $154,024

  • 14 · Information technology

    total $8,588

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $132,411

  • 17 · Travel

    total $129,139

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $92

  • 21 · Payments to affiliates

    total $1,831,348

  • 22 · Depreciation, depletion and amortization

    total $84,208

  • 23 · Insurance

    total $79,780

  • 24a · Other expenses: MISCELLANEOUS

    total $11,256

  • 24b · Other expenses: MEMBERSHIP APPRECIATION

    total $219,216

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $640,305 · end of year $1,564,243

  • 2 · Savings and temporary cash investments

    beginning of year $8,764,711 · end of year $8,880,755

  • 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

    $6,990,233

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

    $941,423

  • 10c · Land, buildings and equipment, net

    beginning of year $6,217,733 · end of year $6,048,810

  • 11 · Investments: publicly traded securities

    beginning of year $276,935 · end of year $280,183

  • 12 · Investments: other securities

    beginning of year $601,645 · end of year $520,123

  • 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 $84,889 · end of year $84,889

  • 17 · Accounts payable and accrued expenses

    beginning of year $28,783 · end of year $2,792

  • 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 $1,971,809 · end of year $1,938,144

  • 24 · Unsecured notes and loans payable

    beginning of year $315,941 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $14,269,685 · end of year $15,438,067

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2022

Mission

See Schedule O

  • THE LOCAL UNION PROVIDES A MECHANISM FOR CEMENT MASONS LIVING IN THE 26 NORTHERN CALIFORNIA COUNTIES TO BARGAIN EFFECTIVELY WITH THE CEMENT MASON CONTRACTORS IN THIS SAME AREA.

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • cody bik

    Bus Mgr/Fin Sec

    Total calculated
    $212,626
    From this org
    $142,778
    From related orgs
    $0
    Other
    $69,848
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,778
    Bonus
    $0
    Other
    $0
    Deferred
    $51,222
    Nontaxable benefits
    $18,626
    Filer's total
    $212,626

  • Jose JIMENEZ

    President/Business Agent

    Total calculated
    $183,445
    From this org
    $118,025
    From related orgs
    $0
    Other
    $65,420
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $118,025
    Bonus
    $0
    Other
    $0
    Deferred
    $46,794
    Nontaxable benefits
    $18,626
    Filer's total
    $183,445

  • Jeffrey Patton

    Business agent

    Total calculated
    $180,171
    From this org
    $115,117
    From related orgs
    $0
    Other
    $65,054
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $115,117
    Bonus
    $0
    Other
    $0
    Deferred
    $46,428
    Nontaxable benefits
    $18,626
    Filer's total
    $180,171

  • Jorge aniva-romero

    BUSINESS AGENT

    Total calculated
    $178,290
    From this org
    $113,381
    From related orgs
    $0
    Other
    $64,909
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $113,381
    Bonus
    $0
    Other
    $0
    Deferred
    $46,283
    Nontaxable benefits
    $18,626
    Filer's total
    $178,290

  • Ernesto Gonzalez

    BUSINESS AGENT

    Total calculated
    $177,755
    From this org
    $113,086
    From related orgs
    $0
    Other
    $64,669
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $113,086
    Bonus
    $0
    Other
    $0
    Deferred
    $46,043
    Nontaxable benefits
    $18,626
    Filer's total
    $177,755

  • Juan M Orozco

    E-Board/Bus Agent

    Total calculated
    $174,051
    From this org
    $110,125
    From related orgs
    $0
    Other
    $63,926
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $110,125
    Bonus
    $0
    Other
    $0
    Deferred
    $45,300
    Nontaxable benefits
    $18,626
    Filer's total
    $174,051

  • Gerardo ZAMORA

    Bus MGR/Fin Sec - PAST

    Total calculated
    $129,201
    From this org
    $71,592
    From related orgs
    $0
    Other
    $57,609
    Hours/week
    40

  • Oscar Amador

    RECORDING SECRETARY

    Total calculated
    $4,033
    From this org
    $4,033
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Nathaniel enclade Jr

    TRUSTEE

    Total calculated
    $4,024
    From this org
    $4,024
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • DANE CLARK Jr

    TRUSTEE

    Total calculated
    $4,024
    From this org
    $4,024
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Daniel Valdez

    E-board

    Total calculated
    $3,824
    From this org
    $3,824
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • John M gutierrez

    TRUSTEE

    Total calculated
    $3,682
    From this org
    $3,682
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Robert Johnson

    E-board

    Total calculated
    $3,673
    From this org
    $3,673
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Elvia Silva

    TRUSTEE

    Total calculated
    $3,673
    From this org
    $3,673
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • raul zamora Jr

    SERGEANT-AT-ARMS

    Total calculated
    $3,280
    From this org
    $3,280
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • rey martinez

    trustEE

    Total calculated
    $2,998
    From this org
    $2,998
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Jose M Martinez

    E-Board

    Total calculated
    $1,368
    From this org
    $1,368
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Veronica Godinez

    VICE PRESIDENT

    Total calculated
    $1,368
    From this org
    $1,368
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Donald Fredrickson Jr

    E-Board

    Total calculated
    $805
    From this org
    $805
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • octavio Herrera

    E-board - Past

    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 · Compensation survey or study
  • 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

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 UNION 400 POLITICAL

    527 · See Pt VII · CA

    Directly controlled by See Pt VII

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Provenance

Return type
form_990
Tax year
2022
Filed
14 November 2023
IRS schema version
2022v5.0
Source object
202343199349303824

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