Operative Plasterers- and Cement

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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.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
85¢ of each $1 spent went to programs.
Run by 1 volunteers and 9 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $122K a year · 7% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$514K
to officers and key staff · 30% of spending
Worth a look: pay to officers and key staff is 30% of spending; over 20%.
Pt VII · Sec A
19 mo
of spending, in cash
Looks good: 19.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$24K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 7 voting members
Worth a look: 2 of 7 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
-8% vs prior year
Spent
$1.7M
To programs
85%
Net assets
$3.6M
By yearFY2021–FY2025
Revenue
$1.7M
FY2025▼ -8%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.5M
FY2022$1.6M
FY2023$1.6M
FY2024$1.9M
FY2025$1.7M
Expenses
$1.7M
FY2025▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.2M
FY2022$1.4M
FY2023$1.7M
FY2024$1.7M
FY2025$1.7M
Net assets
$3.6M
FY2025+0.5%
Tap a bar for its year
Net assets by fiscal year
FY2021$3.1M
FY2022$3.2M
FY2023$3.3M
FY2024$3.6M
FY2025$3.6M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1940.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $1.4M Management & general 15% · $259K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $514K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Business Man
$112,400Pt VII · Sec A
$101,546Pt VII · Sec A
Board Member
$101,546Pt VII · Sec A
Vice Preside
$99,737Pt VII · Sec A
Recording Se
$98,360Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Henry S Williams$112,400$107,838$104,287$101,198$99,242
Juan Hernandez$101,546$97,344$94,139$91,350$89,206
Parrish Hill$101,546$97,344$94,139$51,831—
Lance Ryan$99,737$95,625$92,217$89,861$55,022
Michael Stanfield$98,360$95,791$91,966$89,934$86,863
Keino Walker—$94,991—$89,934$86,517

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Represents cement masons and plasterers for collective bargaining and member representation.

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2024
01

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…

$1.4Mprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.6M
Investment incomeLn 3$117K
Other incomeLn 4–11$5K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.4M
Managementcol C$259K
Owns and owesPt X
$3.6M
net assets · Ln 32
Cash and savingsLn 1–2$2.8M
Total assetsLn 16$3.6M
LiabilitiesLn 26$24K
PeoplePt VI, VII
7
listed · VII A
PaidVII A5
Voting boardVI 1a7
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Fees for servicesLn 2g$400
Investment incomeLn 3$117K
Other incomeLn 4–11$5K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
SavingsLn 2$2.8M
Cash and savings togetherLn 1–2$2.8M
InvestmentsLn 11–13$311K
Land, buildings, equipmentLn 10c$552K
Total assetsLn 16$3.6M
LiabilitiesLn 26$24K
Net assetsLn 32$3.6M
OperationsPt I, VI
EmployeesI 59
VolunteersI 61
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$2.7M$2.8M
InvestmentsLn 11–13$280K$311K
Land, buildings, equipmentLn 10c$623K$552K
Total assetsLn 16$3.6M$3.6M
LiabilitiesLn 26$20K$24K
Net assetsLn 32$3.6M$3.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$93K$93K
Pay of current officers, directors and key staffLn 5$524K$524K
Other salaries and wagesLn 7$166K$166K
Pension plan contributionsLn 8$294K$294K
Other employee benefitsLn 9$150K$150K
Payroll taxesLn 10$56K$56K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$33K$33K
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$238K$83K$155K
OccupancyLn 16$26K$26K
TravelLn 17$35K$35K
Conferences, conventions and meetingsLn 19$41K$41K
Depreciation, depletion and amortizationLn 22$18K$18K
InsuranceLn 23$26K$26K
Total functional expensesLn 25$1.7M$1.4M$259K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.7M$1.7M$40K$3.6M 990 PDF
FY2024 $1.9M$1.7M$229K$3.6M 990 PDF
FY2023 $1.6M$1.7M−$147K$3.3M 990 PDF
FY2022 $1.6M$1.4M$149K$3.2M 990 PDF
FY2021 $1.5M$1.2M$337K$3.1M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,747,002 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,785,826$1,624,076
I-9 Program service revenuePrior year $890$400
I-10 Investment incomePrior year $96,762$117,396
I-11 Other revenuePrior year $5,331$5,130
I-12 Total revenuePrior year $1,888,809$1,747,002
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $109,927$93,476
I-15 Salaries and benefitsPrior year $1,130,324$1,188,801
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $419,808$424,864
I-18 Total expensesPrior year $1,660,059$1,707,141
I-19 Revenue less expensesPrior year $228,750$39,861
Part VI · Governance 2 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members2
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $1,747,002 across 6 lines filed
VIII-1b Membership dues$1,624,076
VIII-1h Total contributions, gifts and grants$1,624,076
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $400$400
VIII-3 Investment incomeExcluded from tax $117,396$117,396
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $5,130$5,130
VIII-12 Total revenueRelated to mission $400 · Excluded from tax $122,526$1,747,002
Part IX · Statement of functional expenses $1,707,141 across 15 lines filed
IX-4 Benefits paid to or for membersPrograms $93,476$93,476
IX-5 Pay of current officers, directors and key staffPrograms $524,074$524,074
IX-7 Other salaries and wagesPrograms $166,008$166,008
IX-8 Pension plan contributionsPrograms $293,560$293,560
IX-9 Other employee benefitsPrograms $149,565$149,565
IX-10 Payroll taxesPrograms $55,594$55,594
IX-11b Legal feesManagement $1,014$1,014
IX-11c Accounting feesManagement $33,110$33,110
IX-12 Advertising and promotionPrograms $7,959$7,959
IX-13 Office expensesPrograms $82,542 · Management $155,071$237,613
IX-16 OccupancyManagement $25,586$25,586
IX-17 TravelPrograms $34,558$34,558
IX-19 Conferences, conventions and meetingsPrograms $41,093$41,093
IX-22 Depreciation, depletion and amortizationManagement $17,932$17,932
IX-23 InsuranceManagement $25,999$25,999
IX-25 Total functional expensesPrograms $1,448,429 · Management $258,712 · Fundraising $0$1,707,141
Part X · Balance sheet $3,623,394 assets, 9 lines filed
X-2 Savings and temporary cash investmentsStart of year $2,699,839$2,760,253
X-10c Land, buildings and equipment, netStart of year $622,801$552,313
X-11 Publicly traded securitiesStart of year $279,835$310,828
X-16 Total assetsStart of year $3,602,938$3,623,394
X-17 Accounts payable and accrued expensesStart of year $19,692$23,788
X-26 Total liabilitiesStart of year $19,692$23,788
X-27 Net assets without donor restrictionsStart of year $3,583,246$3,599,606
X-32 Total net assets or fund balancesStart of year $3,583,246$3,599,606
X-33 Total liabilities and net assetsStart of year $3,602,938$3,623,394
Part XI · Reconciliation of net assets $3,599,606 net assets at year end
XI-1 Total revenue$1,747,002
XI-2 Total expenses$1,707,141
XI-3 Revenue less expenses$39,861
XI-4 Net assets at start of year$3,583,246
XI-5 Net unrealized gains (losses) on investments$29,054
XI-9 Other changes in net assets−$52,555
XI-10 Net assets at end of year$3,599,606

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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