Operative Plasterers & Cement Masons

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Representation for Union Members.

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$197K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

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 surplus $15K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$197K
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 9 voting members
Looks good: 7 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$591K
-5% vs prior year
Spent
$627K
To programs
0%
Net assets
$327K
By yearFY2020–FY2024
Revenue
$591K
FY2024▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2020$656K
FY2021$743K
FY2022$817K
FY2023$621K
FY2024$591K
Expenses
$627K
FY2024▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2020$708K
FY2021$568K
FY2022$720K
FY2023$728K
FY2024$627K
Net assets
$327K
FY2024▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2020$169K
FY2021$344K
FY2022$441K
FY2023$334K
FY2024$327K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1966.

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

Who runs it and what they're paid

10 people listed on the 990; $197K paid to officers and key staff.

Part VII, Section A · reportable compensation
Business Mgr
$165,636Pt VII · Sec A
Business Mgr
$29,647Pt VII · Sec A
Vice President
$2,101Pt VII · Sec A
President
$0Pt VII · Sec A
Recording Sec
$0Pt VII · Sec A
Exec Board
$0Pt VII · Sec A
Exec Board
$0Pt VII · Sec A
Exec Board
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Carlo Perez$165,636$125,643$121,471$17,255—
Carlos Cortez—$115,799$155,062$135,915$142,572
Kirk Starbird———$35,218$60,757
Juan Carlos Cortez$29,647————
David Cohen————$7,763
Tony Cope————$6,738
Luke Adkins$2,101———$701

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.

See Operative Plasterers & Cement Masons executive salaries →

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 15aYes

Programs and updates

Advocates for union members' rights and interests.

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1 program · in their own filed words · FY2024
01

Program services used to protect members from unjust and injurious competition and to sponsor programs.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$591K
Ln 12
Fees for servicesLn 2g$584K
Investment incomeLn 3$5K
Other incomeLn 4–11$2K
Money outPt IX
$627K
Ln 25
Owns and owesPt X
$327K
net assets · Ln 32
Cash and savingsLn 1–2$324K
Total assetsLn 16$328K
LiabilitiesLn 26$2K
PeoplePt VI, VII
10
listed · VII A
PaidVII A3
Voting boardVI 1a9
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$584K
Investment incomeLn 3$5K
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$591K
Assets in detailPt X, end of year
CashLn 1$80K
SavingsLn 2$244K
Cash and savings togetherLn 1–2$324K
Land, buildings, equipmentLn 10c$5K
Total assetsLn 16$328K
LiabilitiesLn 26$2K
Net assetsLn 32$327K
OperationsPt I, VI
EmployeesI 519
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$326K$324K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$8K$5K
Total assetsLn 16$334K$328K
LiabilitiesLn 26$535$2K
Net assetsLn 32$334K$327K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$197K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$41K
Pension plan contributionsLn 8$68K
Other employee benefitsLn 9$33K
Payroll taxesLn 10$20K
Management feesLn 11a$0
Legal feesLn 11b$7K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12−$60
Office expensesLn 13$26K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$13K
TravelLn 17$9K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$14K
InterestLn 20$0
Payments to affiliatesLn 21$150K
Depreciation, depletion and amortizationLn 22$4K
InsuranceLn 23$5K
Other expenses (24a–d)Ln 24$10K
All other expensesLn 24e$468
Total functional expensesLn 25$597K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 3, 2025 $591K$627K−$36K$327K 990 PDF
FY2023Filed with the IRS Oct 21, 2024 $621K$728K−$107K$334K 990 PDF
FY2022Filed with the IRS Nov 13, 2023 $817K$720K$97K$441K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $743K$568K$175K$344K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $656K$708K−$52K$169K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $590,593 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $580,233$583,785
I-10 Investment incomePrior year $4,143$4,561
I-11 Other revenuePrior year $37,118$2,247
I-12 Total revenuePrior year $621,494$590,593
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $451,202$359,607
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $277,150$237,800
I-18 Total expensesPrior year $728,352$597,407
I-19 Revenue less expensesPrior year −$106,858−$6,814
Part VI · Governance 7 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $590,593 across 9 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $583,785$583,785
VIII-3 Investment incomeExcluded from tax $4,561$4,561
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,247$2,247
VIII-12 Total revenueRelated to mission $586,032 · Excluded from tax $4,561$590,593
Part IX · Statement of functional expenses $597,407 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$197,384
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$40,734
IX-8 Pension plan contributions$67,778
IX-9 Other employee benefits$33,231
IX-10 Payroll taxes$20,480
IX-11a Management fees$0
IX-11b Legal fees$7,250
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion−$60
IX-13 Office expenses$25,521
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$13,121
IX-17 Travel$9,380
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$14,207
IX-20 Interest$0
IX-21 Payments to affiliates$149,506
IX-22 Depreciation, depletion and amortization$3,503
IX-23 Insurance$4,618
IX-24 Other expenses (24a–d)$10,286
IX-24e All other expenses$468
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$597,407
Part X · Balance sheet $328,444 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $86,839$80,073
X-2 Savings and temporary cash investmentsStart of year $239,238$243,770
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $8,104$4,601
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $334,181$328,444
X-17 Accounts payable and accrued expensesStart of year $535$1,612
X-26 Total liabilitiesStart of year $535$1,612
X-27 Net assets without donor restrictionsStart of year $333,646$326,832
X-32 Total net assets or fund balancesStart of year $333,646$326,832
X-33 Total liabilities and net assetsStart of year $334,181$328,444
Part XI · Reconciliation of net assets $326,832 net assets at year end
XI-1 Total revenue$590,593
XI-2 Total expenses$597,407
XI-3 Revenue less expenses−$6,814
XI-4 Net assets at start of year$333,646
XI-10 Net assets at end of year$326,832

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

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