Operative Plasterers- and Cement Ma

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Labor organization representing members of the trade.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $21K a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
9 mo
of spending, in cash
Looks good: 8.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$312K
27% of total assets
Looks good: liabilities are 27% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
+62% vs prior year
Spent
$777K
To programs
98%
Net assets
$838K
By yearFY2020–FY2024
Revenue
$1.0M
FY2024▲ +62%
Tap a bar for its year
Revenue by fiscal year
FY2020$393K
FY2021$502K
FY2022$548K
FY2023$633K
FY2024$1.0M
Expenses
$777K
FY2024▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$352K
FY2021$651K
FY2022$681K
FY2023$744K
FY2024$777K
Net assets
$838K
FY2024▲ +42%
Tap a bar for its year
Net assets by fiscal year
FY2020$982K
FY2021$834K
FY2022$701K
FY2023$590K
FY2024$838K

From the FY2024 Form 990 · 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: FY2024. IRS ruling in Aug 1956.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $761K Management & general 2% · $17K

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

11 people listed on the 990.

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Exec Board
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Donald Wigen’s $83K as Vice Preside is at the 15th percentile of top reported officer pay among 1246 $1–10M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Donald Wigen$82,871———
Steve Dickinson—$33,628$75,674$71,945
Ernest Smith—$70,534——
Jacob Bradley$68,903———
Eddie Ochoa$925$3,085——

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

Advocates for workers in skilled trades.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

The organization is a labor union representing members through contract negotiation -- the local was established to improve working conditions and income of members and promote the well being of the membership and the organization. All activity of the local is for the benefit of the members and to promote the craft.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Fees for servicesLn 2g$975K
Gifts and grantsLn 1h$50K
Other incomeLn 4–11$280
Money outPt IX
$777K
Ln 25
Programscol B$761K
Managementcol C$17K
Owns and owesPt X
$838K
net assets · Ln 32
Cash and savingsLn 1–2$554K
Total assetsLn 16$1.2M
LiabilitiesLn 26$312K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$50K
Fees for servicesLn 2g$975K
Investment incomeLn 3$158
Other incomeLn 4–11$280
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$365K
SavingsLn 2$190K
Cash and savings togetherLn 1–2$554K
Land, buildings, equipmentLn 10c$596K
Total assetsLn 16$1.2M
LiabilitiesLn 26$312K
Net assetsLn 32$838K
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$294K$554K
Land, buildings, equipmentLn 10c$613K$596K
Total assetsLn 16$908K$1.2M
LiabilitiesLn 26$318K$312K
Net assetsLn 32$590K$838K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$332K$332K
Pension plan contributionsLn 8$104K$104K
Other employee benefitsLn 9$72K$72K
Payroll taxesLn 10$40K$40K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$12K$12K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$16K$16K
Information technologyLn 14$4K$4K
OccupancyLn 16$9K$8K$1K
TravelLn 17$17K$17K
Conferences, conventions and meetingsLn 19$10K$10K
InterestLn 20$1K$647$691
Depreciation, depletion and amortizationLn 22$7K$7K
InsuranceLn 23$8K$5K$3K
Other expenses (24a–d)Ln 24$120K$120K
All other expensesLn 24e$19K$19K$172
Total functional expensesLn 25$777K$761K$17K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.0M$777K$248K$838K 990 PDF
FY2023 $633K$744K−$111K$590K 990 PDF
FY2022 $548K$681K−$133K$701K 990 PDF
FY2021 $502K$651K−$149K$834K 990 PDF
FY2020 $393K$352K$41K$982K 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 FY2024 990 (6 parts)
Part I · Summary $1,025,770 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $44,957$50,298
I-9 Program service revenuePrior year $605,286$975,034
I-10 Investment incomePrior year $276$158
I-11 Other revenuePrior year −$17,308$280
I-12 Total revenuePrior year $633,211$1,025,770
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $516,860$546,914
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $227,177$230,524
I-18 Total expensesPrior year $744,037$777,438
I-19 Revenue less expensesPrior year −$110,826$248,332
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
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
Part VIII · Statement of revenue $1,025,770 across 7 lines filed
VIII-1f All other contributions, gifts and grants$50,298
VIII-1h Total contributions, gifts and grants$50,298
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $975,034$975,034
VIII-3 Investment incomeExcluded from tax $158$158
VIII-6 Net rental income or lossUnrelated business −$16,722−$16,722
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $17,002$17,002
VIII-12 Total revenueRelated to mission $992,036 · Unrelated business −$16,722 · Excluded from tax $158$1,025,770
Part IX · Statement of functional expenses $777,438 across 17 lines filed
IX-7 Other salaries and wagesPrograms $331,913$331,913
IX-8 Pension plan contributionsPrograms $103,713$103,713
IX-9 Other employee benefitsPrograms $71,717$71,717
IX-10 Payroll taxesPrograms $39,571$39,571
IX-11b Legal feesPrograms $1,390$1,390
IX-11c Accounting feesManagement $11,587$11,587
IX-12 Advertising and promotionPrograms $5,668$5,668
IX-13 Office expensesPrograms $15,952$15,952
IX-14 Information technologyPrograms $4,477$4,477
IX-16 OccupancyPrograms $7,569 · Management $1,030$8,599
IX-17 TravelPrograms $16,864$16,864
IX-19 Conferences, conventions and meetingsPrograms $10,100$10,100
IX-20 InterestPrograms $647 · Management $691$1,338
IX-22 Depreciation, depletion and amortizationPrograms $6,902$6,902
IX-23 InsurancePrograms $4,962 · Management $3,417$8,379
IX-24 Other expenses (24a–d)Programs $120,000$120,000
IX-24e All other expensesPrograms $19,096 · Management $172$19,268
IX-25 Total functional expensesPrograms $760,541 · Management $16,897 · Fundraising $0$777,438
Part X · Balance sheet $1,150,202 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $203,864$364,660
X-2 Savings and temporary cash investmentsStart of year $90,368$189,615
X-10c Land, buildings and equipment, netStart of year $613,459$595,927
X-16 Total assetsStart of year $907,691$1,150,202
X-17 Accounts payable and accrued expensesStart of year $31,386$33,090
X-25 Other liabilitiesStart of year $286,346$278,821
X-26 Total liabilitiesStart of year $317,732$311,911
X-27 Net assets without donor restrictionsStart of year $589,959$838,291
X-32 Total net assets or fund balancesStart of year $589,959$838,291
X-33 Total liabilities and net assetsStart of year $907,691$1,150,202
Part XI · Reconciliation of net assets $838,291 net assets at year end
XI-1 Total revenue$1,025,770
XI-2 Total expenses$777,438
XI-3 Revenue less expenses$248,332
XI-4 Net assets at start of year$589,959
XI-10 Net assets at end of year$838,291

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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