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Nonprofiteer
← OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION

Form 990 for tax year 2023

Filed by OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION.

Totals

Total revenue
$1,330,749
Total expenses
$1,391,702
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$1,315,599
Investment income
$15,150
Other revenue
$0
Total assets, end of year
$1,355,696
Total liabilities, end of year
$106,820
Net assets or fund balances, end of year
$1,248,876
Program services expenses (Part IX)
$1,293,526
Management and general expenses
$98,176
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 92.9% 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

    total $1,262,035 · related or exempt $1,262,035

  • 2b · Program service revenue: MORTUARY ASSESSMENTS

    total $51,464 · related or exempt $51,464

  • 2c · Program service revenue: INITIATION FEES

    total $2,100 · related or exempt $2,100

  • 3 · Investment income

    total $20,457 · related or exempt $20,457

  • 7a · Gross sales of assets other than inventory

    securities $151,920

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

    securities $157,227

  • 7c · Gain or loss

    securities -$5,307

  • 7d · Net gain or loss

    total -$5,307 · related or exempt -$5,307

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $56,831 · program services $56,831

  • 5 · Compensation of officers, directors and key employees

    total $352,323 · program services $305,827 · management and general $46,496

  • 8 · Pension plan contributions

    total $69,035 · program services $63,118 · management and general $5,917

  • 9 · Other employee benefits

    total $254,427 · program services $228,984 · management and general $25,443

  • 10 · Payroll taxes

    total $28,363 · program services $25,932 · management and general $2,431

  • 11b · Fees: legal

    total $4,795 · program services $4,384 · management and general $411

  • 11c · Fees: accounting

    total $17,180 · program services $15,707 · management and general $1,473

  • 13 · Office expenses

    total $15,847 · program services $14,489 · management and general $1,358

  • 16 · Occupancy

    total $57,273 · program services $52,364 · management and general $4,909

  • 17 · Travel

    total $19,118 · program services $17,479 · management and general $1,639

  • 19 · Conferences, conventions and meetings

    total $13,338 · program services $13,338

  • 22 · Depreciation, depletion and amortization

    total $20,812 · program services $19,028 · management and general $1,784

  • 24a · Other expenses: PER CAPITA O.P. & C.M.I.A

    total $337,091 · program services $337,091

  • 24b · Other expenses: DUES & PUBLICATIONS

    total $69,947 · program services $69,947

  • 24c · Other expenses: MAINTENANCE

    total $11,274 · program services $10,308 · management and general $966

  • 24d · Other expenses: FUND WAGE REIMBURSEMENT

    total $10,951 · program services $10,012 · management and general $939

  • 24e · All other expenses

    total $53,097 · program services $48,687 · management and general $4,410

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $664,443 · end of year $588,256

  • 4 · Accounts receivable

    beginning of year $127,863 · end of year $109,672

  • 9 · Prepaid expenses and deferred charges

    beginning of year $14,106 · end of year $16,280

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

    $213,199

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

    $122,534

  • 10c · Land, buildings and equipment, net

    beginning of year $111,477 · end of year $90,665

  • 11 · Investments: publicly traded securities

    beginning of year $233,450 · end of year $226,770

  • 13 · Investments: program-related

    beginning of year $296,616 · end of year $299,587

  • 15 · Other assets

    beginning of year $3,934 · end of year $24,466

  • 17 · Accounts payable and accrued expenses

    beginning of year $94,922 · end of year $55,051

  • 25 · Other liabilities

    beginning of year $53,353 · end of year $51,769

  • 31 · Retained earnings, endowment or other funds

    beginning of year $1,303,614 · end of year $1,248,876

Mission and programs · 2023

Mission

THE OBJECTIVE OF THIS UNION IS TO FURTHER AND PROTECT THE INTERESTS OF ITS MEMBERS AND THE CRAFT IN GENERAL WITH DUE REGARD TO THE CONSTITUTION OF THE UNITED STATES OF AMERICA AND ITS POLITICAL SUBDIVISIONS.

  • THE OBJECTIVE OF THIS UNION IS TO FURTHER AND PROTECT THE INTERESTS OF ITS MEMBERS AND THE CRAFT IN GENERAL WITH DUE REGARD TO THE CONSTITUTION OF THE UNITED STATES OF AMERICA AND ITS POLITICAL SUBDIVISIONS.

  • THE OBJECTIVE OF THIS UNION IS TO FURTHER AND PROTECT THE INTERESTS OF ITS MEMBERS AND THE CRAFT IN GENERAL WITH DUE REGARD TO THE CONSTITUTION OF THE UNITED STATES OF AMERICA AND ITS POLITICAL SUBDIVISIONS

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

Listed in Part VII

  • Vincent Disalvo

    BUSINESS AGE

    Total calculated
    $243,131
    From this org
    $115,918
    From related orgs
    $14,320
    Other
    $112,893
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $115,918 + $14,320 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    $112,893
    Nontaxable benefits
    not reported
    Filer's total
    $228,811 + $14,320 related

  • John Sweeney

    BUS MANAGER/

    Total calculated
    $237,514
    From this org
    $120,327
    From related orgs
    $0
    Other
    $117,187
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $120,327
    Bonus
    not reported
    Other
    not reported
    Deferred
    $117,187
    Nontaxable benefits
    not reported
    Filer's total
    $237,514

  • William Redmond

    TRUSTEE

    Total calculated
    $184,562
    From this org
    $0
    From related orgs
    $99,715
    Other
    $84,847
    Hours/week
    1 + 39 related

    Schedule J breakdown matched by us

    Base
    not reported + $99,715 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $84,847 related
    Nontaxable benefits
    not reported
    Filer's total
    not reported + $184,562 related

  • Victoria Mirabella

    RECORDING SE

    Total calculated
    $11,349
    From this org
    $4,306
    From related orgs
    $1,542
    Other
    $5,501
    Hours/week
    2

  • James Mulcahy

    PRESIDENT

    Total calculated
    $9,866
    From this org
    $2,380
    From related orgs
    $3,215
    Other
    $4,271
    Hours/week
    2 + 2 related

  • Ermir Rama

    TRUSTEE

    Total calculated
    $3,558
    From this org
    $0
    From related orgs
    $1,928
    Other
    $1,630
    Hours/week
    1 + 2 related

  • Janelle Leone

    VICE PRESIDE

    Total calculated
    $1,542
    From this org
    $1,542
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Salvatore Disalvo

    SGT. AT ARMS

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Carlos Hernandes

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Kevin Krula

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Thomas Peckham

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 2 related

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.

Provenance

Return type
form_990
Tax year
2023
Filed
12 November 2024
IRS schema version
2023v5.0
Source object
202443139349301434

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