Form 990 for tax year 2024
Filed by OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION.
Totals
- Total revenue
- $1,747,002
- Total expenses
- $1,707,141
- Contributions and grants received
- $1,624,076
- Grants paid
- $0
- Program service revenue
- $400
- Investment income
- $117,396
- Other revenue
- $5,130
- Total assets, end of year
- $3,623,394
- Total liabilities, end of year
- $23,788
- Net assets or fund balances, end of year
- $3,599,606
- Program services expenses (Part IX)
- $1,448,429
- Management and general expenses
- $258,712
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $1,448,429
Program services were 84.8% 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.
-
1b · Membership dues
$1,624,076
-
2a · Program service revenue: BOOKS & TEXTBOOKS
total $400 · related or exempt $400
-
3 · Investment income
total $117,396 · excluded $117,396
-
11a · Other revenue: OTHER INCOME
total $5,130 · excluded $5,130
-
11e · Other revenue, total
$5,130
Functional expenses
Part IX, the statement of functional expenses.
-
4 · Benefits paid to or for members
total $93,476 · program services $93,476
-
5 · Compensation of officers, directors and key employees
total $524,074 · program services $524,074
-
7 · Other salaries and wages
total $166,008 · program services $166,008
-
8 · Pension plan contributions
total $293,560 · program services $293,560
-
9 · Other employee benefits
total $149,565 · program services $149,565
-
10 · Payroll taxes
total $55,594 · program services $55,594
-
11b · Fees: legal
total $1,014 · management and general $1,014
-
11c · Fees: accounting
total $33,110 · management and general $33,110
-
12 · Advertising and promotion
total $7,959 · program services $7,959
-
13 · Office expenses
total $237,613 · program services $82,542 · management and general $155,071
-
16 · Occupancy
total $25,586 · management and general $25,586
-
17 · Travel
total $34,558 · program services $34,558
-
19 · Conferences, conventions and meetings
total $41,093 · program services $41,093
-
22 · Depreciation, depletion and amortization
total $17,932 · management and general $17,932
-
23 · Insurance
total $25,999 · management and general $25,999
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $463
-
2 · Savings and temporary cash investments
beginning of year $2,699,839 · end of year $2,760,253
-
10a · Land, buildings and equipment: cost or other basis
$976,854
-
10b · Land, buildings and equipment: accumulated depreciation
$424,541
-
10c · Land, buildings and equipment, net
beginning of year $622,801 · end of year $552,313
-
11 · Investments: publicly traded securities
beginning of year $279,835 · end of year $310,828
-
17 · Accounts payable and accrued expenses
beginning of year $19,692 · end of year $23,788
-
27 · Net assets without donor restrictions
beginning of year $3,583,246 · end of year $3,599,606
Mission and programs · 2024
Mission
THE OPERATIVE PLASTERS- AND CEMENT MASONS INTERNATIONAL ASSOCITION - LOCAL UNION NO. 514 IS CRAFTED FOR THE PURPOSE OF PROMOTING CEMENT AND PLASTER AS BUILIDING MATERIALS, THE RECRUITMENT AND TRAINING OF SKILLED CRAFTSMEN TO MEET THE DEMAND OF OUR INDUSTRY, AND HOLD OURSELVES RESPONSIBLE TO THIS COMMITMENT FOR THE FUTURE OF THE INDUSTRY AND THE WELFARE OF ALL THOSE WHO EARN THEIR LIVING IN IT, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.
Activities or mission (Part I)
THE OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL UNION NO. 514 (THE LOCAL) IS A TRADE UNION REPRESENTING CEMENT MASONS AND PLASTERERS THROUGHOUT THE STATE OF MICHIGAN. THE LOCAL WAS ESTABLISHED IN 1865 FOR THE PURPOSE OF COLLECTIVE BARGAINING AND REPRESENTATION OF UNION MEMBERS.
-
THE OPERATIVE PLASTERS- AND CEMENT MASONS INTERNATIONAL ASSOCIATION - LOCAL UNION NO.514 IS CRAFTED FOR THE PURPOSE OF PROMOTING CEMENT AND PLASTER AS BUILDING MATERIALS, THE RECRUITMENT AND TRAINING OF SKILLED CRAFTSMEN TO MEET THE DEMAND OF OUR INDUSTRY, AND HOLD OURSELVES RESPONSIBLE TO THIS COMMITMENT FOR THE FUTURE OF THE INDUSTRY AND THE WELFARE OF ALL THOSE WHO EARN THEIR LIVING IN IT, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.
Expenses $1,448,429 · Revenue $1,624,076
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Henry S WilliamsHENRY S WILLIAMS
BUSINESS MAN
- Total calculated
- $112,400
- From this org
- $112,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 50
-
Juan HernandezJUAN HERNANDEZ
PRESIDENT
- Total calculated
- $101,546
- From this org
- $101,546
- From related orgs
- $0
- Other
- $0
- Hours/week
- 45
-
Parrish HillPARRISH HILL
BOARD MEMBER
- Total calculated
- $101,546
- From this org
- $101,546
- From related orgs
- $0
- Other
- $0
- Hours/week
- 45
-
Lance RyanLANCE RYAN
VICE PRESIDE
- Total calculated
- $99,737
- From this org
- $99,737
- From related orgs
- $0
- Other
- $0
- Hours/week
- 45
-
Michael StanfieldMICHAEL STANFIELD
RECORDING SE
- Total calculated
- $98,360
- From this org
- $98,360
- From related orgs
- $0
- Other
- $0
- Hours/week
- 45
-
Frank Roehler JrFRANK ROEHLER JR
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Patrick TejklPATRICK TEJKL
BOARD MEMBER
- 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.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 21 October 2025
- IRS schema version
- 2024v5.0
- Source object
- 202600359349300610
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