STRATEGY STUDIO / PUBLIC DATA EXPLORER

OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION (EIN 53-0258484)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-07-13
IRS object ID
202301949349301300
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-07-13T09:07:05-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN611436956PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NOVAK FRANCELLA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line140 MONUMENT RD 5TH FLRAddressLine1Txt
CityBALA CYNWYDCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19004ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN530258484EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OPERATIVE PLASTERERS AND CEMENT MASONS'BusinessNameLine1Txt
Business Name Line2INT'L ASSOC OF THE US & CANADABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlOPERBusinessNameControlTxt
Phone3016231000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19700 PATUXENT WOODS DRIVE 200AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21046ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD BAILEYPersonNm
Person TitleGENERAL SEC./TREAS.PersonTitleTxt
Phone3016231000PhoneNum
Signature2023-07-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRICHARDPersonFirstNm
Person LastBAILEYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLOUIS VERZELLA CPAPreparerPersonNm
PTINP00360279PTIN
Phone6106689400PhoneNum
Preparation2023-07-05PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICHARD BAILEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19700 PATUXENT WOODS DRIVE 200AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21046ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$39,898,865GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption0039GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressWWW.OPCMIA.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1864FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionTHE OPERATIVE PLASTERERS' & CEMENT MASONS' INTL ASSOCIATION SHALL SERVE THE INTEREST OF ALL ITS MEMBERS. THE GOALS OF THE ASSOCIATION ARE TO PROTECT ITS MEMBERS FROM UNJUST AND INJURIOUS COMPETITION, TO ENHANCE AND TO PROTECT THE ECONOMIC INTEREST OF ITS MEMBERS AND PROMOTE OUR CRAFTS' INTERESTS THROUGH UNITY OF ACTION. TO SECURE THE UNITY OF ACTION NECESSARY TO ACCOMPLISH OUR MUTUAL OBJECTIVES, THE ASSOCIATION HAS THE ADDITIONAL OBJECTIVE OF THOROUGHLY ORGANIZING THOSE WORKERS EMPLOYED AT OUR CRAFTS.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee43TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,487,427PYContributionsGrantsAmt
CY Contributions Grants$24,300CYContributionsGrantsAmt
PY Program Service Revenue$20,529,037PYProgramServiceRevenueAmt
CY Program Service Revenue$20,261,980CYProgramServiceRevenueAmt
PY Investment Income$1,783,813PYInvestmentIncomeAmt
CY Investment Income$475,890CYInvestmentIncomeAmt
PY Other Revenue$282,220PYOtherRevenueAmt
CY Other Revenue$308,772CYOtherRevenueAmt
PY Total Revenue$24,082,497PYTotalRevenueAmt
CY Total Revenue$21,070,942CYTotalRevenueAmt
PY Grants And Similar Paid$114,823PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$134,940CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$271,836PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$309,450CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$10,916,852PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$11,035,977CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,261,468PYOtherExpensesAmt
CY Other Expenses$6,359,725CYOtherExpensesAmt
PY Total Expenses$15,564,979PYTotalExpensesAmt
CY Total Expenses$17,840,092CYTotalExpensesAmt
PY Revenues Less Expenses$8,517,518PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,230,850CYRevenuesLessExpensesAmt
Total Assets BOY$54,862,218TotalAssetsBOYAmt
Total Assets EOY$52,880,833TotalAssetsEOYAmt
Total Liabilities BOY$37,807TotalLiabilitiesBOYAmt
Total Liabilities EOY$110,372TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$54,824,411NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$52,770,461NetAssetsOrFundBalancesEOYAmt
MissionTHE OPERATIVE PLASTERERS' & CEMENT MASONS' INTL ASSOCIATION'S PRIMARY MISSION IS TO ACHIEVE A FAIR WAGE, SAFER WORK ENVIRONMENT AND BETTER FRINGE BENEFITS FOR ITS UNION EMPLOYEES AND MEMBERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE OPERATIVE PLASTERERS' & CEMENT MASONS' INTL ASSOCIATION'S PRIMARY MISSION IS TO ACHIEVE A FAIR WAGE, SAFER WORK ENVIRONMENT AND BETTER FRINGE BENEFITS FOR ITS UNION EMPLOYEES AND MEMBERS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document273IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee43EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryCAForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc0RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RICHARD BAILEYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3016231000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19700 PATUXENT WOODS DRIVE SUITE 200AddressLine1Txt
CityCOLUMBIACityNm
State AbbreviationMDStateAbbreviationCd
ZIP21046ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DANIEL STEPANO
GENERAL PRESIDENT45.00Yes (X)$367,640$0$132,777
KEVIN SEXTON
GEN SEC - TREASURER45.00Yes (X)$325,131$0$137,373
RICHARD BAILEY
VICE PRESIDENT - EXEC BRD45.00Yes (X)$249,890$0$114,276
MICHAEL HUBLER
VICE PRESIDENT - EXEC BRD45.00Yes (X)$249,060$0$126,225
TODD LAIR
EXECUTIVE VICE PRESIDENT45.00Yes (X)$287,449$0$121,167
CHRISTIAN FELLER
VICE PRESIDENT - CANADIAN45.00Yes (X)$247,010$0$105,435
DOUGLAS TAYLOR
VICE PRESIDENT - EXEC BRD45.00Yes (X)$245,641$0$102,323
JOEL SANTOS
VICE PRESIDENT - EXEC BRD45.00Yes (X)$227,924$0$119,523
CHESTER MURPHY
VICE PRESIDENT45.00Yes (X)$200,935$0$107,434
STEVE CLEMENT
VICE PRESIDENT45.00Yes (X)$193,218$0$102,842
MAURICIO ROBLES
VICE PRESIDENT45.00Yes (X)$191,876$0$95,719
WAYNE LAFFITTE
VICE PRESIDENT45.00Yes (X)$191,380$0$104,118
ROB MASON
VICE PRESIDENT - EXEC BRD (P)45.00Yes (X)$188,989$0$81,046
BRETT HINSLEY
VICE PRESIDENT45.00Yes (X)$188,624$0$103,994
JOSEPH CIACCHI
INTERNATIONAL REP45.00$187,368$0$93,512Yes (X)
JUAN VALADEZ
INTERNATIONAL REP45.00$177,350$0$90,765Yes (X)
CHRISTOPHER MULLOY
INTERNATIONAL REP45.00$176,086$0$91,073Yes (X)
SCOTT RUANE
INTERNATIONAL REP45.00$175,716$0$100,619Yes (X)
WILLIAM SMITH
INTERNATIONAL REP45.00$175,217$0$102,619Yes (X)
PAUL BROWN
VICE PRESIDENT2.00Yes (X)$2,500$0$0
CHARLES CORTEZ
VICE PRESIDENT2.00Yes (X)$1,300$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$4,250,304TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$2,032,840TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K30IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
OLD GLORY ASSET MANAGEMENT
5 GREAT VALLEY PARKWAYMALVERNPA19355INVESTMENT MANAGER$154,347
TAMSULA CONSULTING
1090 MIFFLIN ROADPITTSBURGPA15207IT CONSULTANT$135,200
VIGILANT WORLDWIDE COMMUNICATIONS
718 EAST 6TH AVESALT LAKE CITYUT84103POLITICAL CONSULTANT$135,000
BUCH CONSTRUCTION INC
11292 BUCH WAYLAURELMD20723BUILDING CONTRACTOR$132,423
O'DONOGHUE & O'DONOGHUE LLP
5301 WISCONSIN AVE NW SUITE 800WASHINGTONDC20015ATTORNEY$126,272
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt
All Other Contributions$24,300AllOtherContributionsAmt
Total Contributions$24,300TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Business230000BusinessCd
Total Revenue Column$20,261,980TotalRevenueColumnAmt
Related Or Exempt Func Income$20,261,980RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$20,261,980TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,057,914TotalRevenueColumnAmt
Exclusion$1,057,914ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$259,447RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$259,447RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$259,447TotalRevenueColumnAmt
Exclusion$259,447ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$18,211,399SecuritiesAmt
Other$34,500OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$18,797,270SecuritiesAmt
Other$30,653OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$585,871SecuritiesAmt
Other$3,847OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$582,024TotalRevenueColumnAmt
Related Or Exempt Func Income$3,847RelatedOrExemptFuncIncomeAmt
Exclusion-$585,871ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
ROYALTIES230000$49,230$49,230
MISCELLANEOUS230000$95$95
FieldValueIRS element (for citing)
Other Revenue Total$49,325OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,070,942TotalRevenueColumnAmt
Related Or Exempt Func Income$20,265,827RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$780,815ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$134,940TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$309,450TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$4,522,481TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,379,588TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,417,417TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,317,514TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$398,977TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$126,261TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$96,205TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$171,156TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$76,374TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$867,846TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$249,838TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$204,685TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$319,444TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,951,894TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$678,206TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$468,633TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$121,679TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
ORGANIZATIONAL EXPENSE$728,977
POLITICAL ACTIVITIES -$196,730
TRAINING PROGRAM MATERI$48,400
MEMBER AND AFFILIATE RE$41,201

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$12,196TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$17,840,092TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$393,170BOYAmt
EOY$549,702EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,036,257BOYAmt
EOY$12,303,935EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$954BOYAmt
EOY$8,116EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$24,703BOYAmt
EOY$24,703EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$11,732,246LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,053,743LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$9,026,467BOYAmt
EOY$9,678,503EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$35,355,167BOYAmt
EOY$30,265,374EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$25,500BOYAmt
EOY$50,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$54,862,218BOYAmt
EOY$52,880,833EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,641BOYAmt
EOY$7,384EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$4,813EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$31,166BOYAmt
EOY$98,175EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$37,807BOYAmt
EOY$110,372EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$54,824,411BOYAmt
EOY$52,770,461EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$54,824,411BOYAmt
EOY$52,770,461EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$54,862,218BOYAmt
EOY$52,880,833EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$3,230,850ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$5,280,439NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$4,361OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I-A, LINE 1:FormAndLineReferenceDesc
ExplanationDURING THE YEAR OPCMIA MEMBERS AND EMPLOYEES WERE PRESENT AT VARIOUS POLITICAL RALLIES TO SUPPORT VARIOUS CANDIDATES RUNNING FOR POLITICAL OFFICE. APPROXIMATELY 5% OF OPCMIA'S EMPLOYEES TIME IS SPENT WORKING ON POLITICAL ACTIVITIES.ExplanationTxt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,056,817OtherCostOrOtherBasisAmt
Depreciation$1,211,480DepreciationAmt
Book Value$8,845,337BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,441,209OtherCostOrOtherBasisAmt
Depreciation$643,192DepreciationAmt
Book Value$798,017BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$234,220OtherCostOrOtherBasisAmt
Depreciation$199,071DepreciationAmt
Book Value$35,149BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$9,678,503TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO CUSTODIANDesc
Amt$98,175Amt
FieldValueIRS element (for citing)
Total Liability$98,175TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$15,741,132TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$5,280,439NetUnrealizedGainsInvstAmt
Other Revenue$129,993OtherRevenueAmt
Revenue Not Reported-$5,150,446RevenueNotReportedAmt
Revenue Subtotal$20,891,578RevenueSubtotalAmt
Investment Expenses Not Incld$171,156InvestmentExpensesNotIncldAmt
Other Revenues Not Included$8,208OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$179,364RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$21,070,942TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$17,666,320TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,231OtherExpensesIncludedAmt
Expenses Not Reported$1,231ExpensesNotReportedAmt
Expenses Subtotal$17,665,089ExpensesSubtotalAmt
Investment Expenses Not Incld2$171,156InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$3,847OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$175,003ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$17,840,092TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE OPCMIA AND RECOGNIZE A TAX LIABILITY IF THE OPCMIA HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE OPCMIA IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE OPCMIA.
PART XI, LINE 2D - OTHER ADJUSTMENTS:PAC REVENUE 129,993.
PART XI, LINE 4B - OTHER ADJUSTMENTS:LOSS ON EXCHANGE RATE 4,361. GAIN ON SALE OF FIXED ASSET 3,847.
PART XII, LINE 2D - OTHER ADJUSTMENTS:PAC EXPENSES 1,231.
PART XII, LINE 4B - OTHER ADJUSTMENTS:GAIN ON SALE OF FIXED ASSET 3,847.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
UNION SPORTSMEN'S ALLIANCE
4800 NORTHFIELD LANESPRING HILLTN37174272345009501 (C)(3)$41,750$0CONTRIBUTION
SHEET METAL AIR RAIL AND TRANSPORTATION WORKERS LOCAL 100
4725 SILVER HILL ROADSUITLANDMD20746530143440501(C)(5)$6,500$0CONTRIBUTION
PATRICK D FINLEY SCHOLARSHIP FUND
9700 PATUXENT WOODS DRIVE NO 200COLUMBIAMD21046271356414501 (C)(3)$20,000$0CONTRIBUTION
NABTU - CONFERENCE FUND
815 16TH STREET NW SUITE 600WASHINGTONDC20006530025755501(C)(5)$8,500$0CONTRIBUTION
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationOPCMIA OFFICERS APPROVE CONTRIBUTIONS MADE TO ORGANIZATIONS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (19 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DANIEL STEPANO
GENERAL PRESIDENT$367,640$0$0$0$0$0$101,469$0$31,308$0$500,417$0$0$0
KEVIN SEXTON
GEN SEC - TREASURER$325,131$0$0$0$0$0$99,300$0$38,073$0$462,504$0$0$0
RICHARD BAILEY
VICE PRESIDENT - EXEC BRD$249,890$0$0$0$0$0$85,442$0$28,834$0$364,166$0$0$0
MICHAEL HUBLER
VICE PRESIDENT - EXEC BRD$249,060$0$0$0$0$0$86,998$0$39,227$0$375,285$0$0$0
TODD LAIR
EXECUTIVE VICE PRESIDENT$287,449$0$0$0$0$0$91,099$0$30,068$0$408,616$0$0$0
CHRISTIAN FELLER
VICE PRESIDENT - CANADIAN$247,010$0$0$0$0$0$87,310$0$18,125$0$352,445$0$0$0
DOUGLAS TAYLOR
VICE PRESIDENT - EXEC BRD$245,641$0$0$0$0$0$84,273$0$18,050$0$347,964$0$0$0
JOEL SANTOS
VICE PRESIDENT - EXEC BRD$227,924$0$0$0$0$0$79,726$0$39,797$0$347,447$0$0$0
CHESTER MURPHY
VICE PRESIDENT$200,935$0$0$0$0$0$68,251$0$39,183$0$308,369$0$0$0
STEVE CLEMENT
VICE PRESIDENT$193,218$0$0$0$0$0$65,221$0$37,621$0$296,060$0$0$0
MAURICIO ROBLES
VICE PRESIDENT$191,876$0$0$0$0$0$66,497$0$29,222$0$287,595$0$0$0
WAYNE LAFFITTE
VICE PRESIDENT$191,380$0$0$0$0$0$66,497$0$37,621$0$295,498$0$0$0
ROB MASON
VICE PRESIDENT - EXEC BRD (P)$188,989$0$0$0$0$0$58,112$0$22,934$0$270,035$0$0$0
BRETT HINSLEY
VICE PRESIDENT$188,624$0$0$0$0$0$65,634$0$38,360$0$292,618$0$0$0
JOSEPH CIACCHI
INTERNATIONAL REP$187,368$0$0$0$0$0$65,095$0$28,417$0$280,880$0$0$0
JUAN VALADEZ
INTERNATIONAL REP$177,350$0$0$0$0$0$62,397$0$28,368$0$268,115$0$0$0
CHRISTOPHER MULLOY
INTERNATIONAL REP$176,086$0$0$0$0$0$62,697$0$28,376$0$267,159$0$0$0
SCOTT RUANE
INTERNATIONAL REP$175,716$0$0$0$0$0$62,397$0$38,222$0$276,335$0$0$0
WILLIAM SMITH
INTERNATIONAL REP$175,217$0$0$0$0$0$62,501$0$40,118$0$277,836$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
GRACE SEXTON
FAMILY MEMBER RELATED TO KEVIN SEXTON$29,258EMPLOYEE COMPENSATION0
RYAN STEPANO
FAMILY MEMBER RELATED TO DANIEL STEPANO$177,682EMPLOYEE COMPENSATION0
NICHOLAS DOMINGOS
FAMILY MEMBER RELATED TO ROB MASON$199,638EMPLOYEE COMPENSATION0
LILLIAN SEXTON
FAMILY MEMBER RELATED TO KEVIN SEXTON$40,781EMPLOYEE COMPENSATION0
ERICA TAYLOR
FAMILY MEMBER RELATED TO DOUGLAS TAYLOR$144,521EMPLOYEE COMPENSATION0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6OPERATIVE PLASTERERS AND CEMENT MASONS' INTERNATIONAL ASSOCIATION IS A MEMBERSHIP ORGANIZATION. APPLICATION FOR MEMBERSHIP IS GOVERNED BY ARTICLES 21 AND 22 OF THE INTERNATIONAL CONSTITUTION WHICH IS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION A, LINE 7AELECTION OF INTERNATIONAL OFFICERS OF OPERATIVE PLASTERERS AND CEMENT MASONS' INTERNATIONAL ASSOCIATION IS GOVERNED BY ARTICLE 5 OF THE INTERNATIONAL CONSTITUTION, WHICH IS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION B, LINE 11BOPERATIVE PLASTERERS AND CEMENT MASONS' INTERNATIONAL ASSOCIATION'S FORM 990 IS PREPARED BY ITS INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT WHO THEN FORWARDS THE COMPLETED RETURN TO THE ORGANIZATION'S GENERAL SEC./TREAS. FOR SIGNATURE AND REVIEW BY THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 12THE OPCMIA, ITS OFFICERS AND STAFF HAVE A RESPONSIBILITY TO ACT IN THE SOLE AND EXCLUSIVE INTEREST OF THE MEMBERSHIP AT ALL TIMES, INCLUDING ALL DEALINGS WITH THIRD PARTIES, SUCH AS VENDORS, CONSULTANTS, SUPPLIERS, CONTRACTORS, CONSTRUCTION MANAGERS, PROJECT MANAGERS, BROKERS, REALTORS, ARCHITECTS AND OTHER ENTITIES AND THEIR STAFF. ACCEPTANCE OF COMPENSATION OF ANY TYPE FROM THESE THIRD PARTIES DURING THE COURSE OF YOUR EMPLOYMENT MAY CREATE POTENTIAL OR ACTUAL CONFLICTS OF INTEREST BETWEEN YOUR PERSONAL INTERESTS AND YOUR DUTY TO THE OPCMIA AND ITS MEMBERSHIP. ACCORDINGLY, ALL OPCMIA OFFICERS AND STAFF, AS WELL AS FAMILY MEMBERS OR RELATIVES OF OFFICERS OR STAFF ARE PROHIBITED FROM RECEIVING ANY COMPENSATION OF ANY TYPE FROM ANY THIRD PARTY THAT MAY CONDUCT OR DOES CONDUCT BUSINESS WITH THE OPCMIA UNLESS PRIOR APPROVAL HAS BEEN GIVEN BY THE GENERAL PRESIDENT. FOR PURPOSES OF THIS POLICY, A THIRD PARTY INCLUDES, BUT IS NOT LIMITED TO, A VENDOR, CONSULTANT, SUPPLIER, CONTRACTOR, CONSTRUCTION MANAGER, PROJECT MANAGER, BROKER, REALTOR, ARCHITECT OR ANY OTHER ENTITY ALONG WITH THE STAFF OF ANY OF THE FOREGOING ENTITIES. IN NO EVENT SHALL ANY OPCMIA OFFICER OR STAFF OR FAMILY MEMBER OR RELATIVE OF ANY OFFICER OR STAFF, ACCEPT ANY COMPENSATION OF ANY TYPE FROM ANYONE THAT IS PROHIBITED BY LAW.
FORM 990, PART VI, SECTION B, LINE 15THE ANNUAL SALARIES PAID TO THE GENERAL OFFICERS, GENERAL EXECUTIVE BOARD MEMBERS, ASSISTANTS TO THE GENERAL PRESIDENT, VICE PRESIDENTS (ONLY WHEN ON ASSIGNMENT FROM THE GENERAL PRESIDENT), AND INTERNATIONAL REPRESENTATIVES (ONLY WHEN ON ASSIGNMENT FROM THE GENERAL PRESIDENT) SHALL BE CALCULATED BY THE FINANCE COMMITTEE AS FOLLOWS: (1) THE FINANCE COMMITTEE SHALL DETERMINE THE ANNUAL SALARY TO BE PAID TO THE GENERAL PRESIDENT, WHICH SHALL BE APPROVED BY THE GENERAL EXECUTIVE BOARD. (2) BASED UPON THE GENERAL PRESIDENT'S SALARY IN SECTION 4(A)(1) OF THE CONSTITUTION OF THE OPCMIA OF THE UNITED STATES AND CANADA AFL-CIO, THE SALARY FOR THE OTHER POSITIONS SET FORTH ABOVE SHALL BE AS FOLLOWS: (A) THE ANNUAL SALARY OF THE GENERAL SECRETARY-TREASURER SHALL BE SET AT 90% OF THE GENERAL PRESIDENT'S ANNUAL SALARY. (B) THE ANNUAL SALARY OF THE EXECUTIVE VICE PRESIDENT SHALL BE SET AT 80% OF THE GENERAL PRESIDENT'S ANNUAL SALARY. (C) THE ANNUAL SALARY OF A VICE PRESIDENT/GENERAL EXECUTIVE BOARD SHALL BE SET AT 75% OF THE GENERAL PRESIDENT'S ANNUAL SALARY. (D) THE ANNUAL SALARY OF AN ASSISTANT TO THE GENERAL PRESIDENT SHALL BE 55% OF THE GENERAL PRESIDENT'S ANNUAL SALARY. (E) THE ANNUAL SALARY OF A DIRECTOR OF A DEPARTMENT SHALL BE AT 55% OF THE GENERAL PRESIDENT'S ANNUAL SALARY. (F) THE ANNUAL SALARY OF A VICE PRESIDENT (WHEN ON ASSIGNMENT FROM THE GENERAL PRESIDENT) SHALL BE 50% OF THE GENERAL PRESIDENT'S SALARY. (G) THE ANNUAL SALARY OF AN INTERNATIONAL REPRESENTATIVE (WHEN ON ASSIGNMENT FROM THE GENERAL PRESIDENT) SHALL BE 45% OF THE GENERAL PRESIDENT'S SALARY. IF AN INDIVIDUAL HOLDS TWO POSITIONS (SUCH AS VICE PRESIDENT AND DIRECTOR), HE SHALL RECEIVE THE ANNUAL SALARY OF THE HIGHER POSITION. (3) THE GENERAL EXECUTIVE BOARD, UPON RECOMMENDATION OF THE FINANCE COMMITTEE, SHALL BE AUTHORIZED TO INCREASE OR DECREASE THE ANNUAL SALARY OF THE GENERAL PRESIDENT SET FORTH IN ARTICLE 4, SECTION 4(A)(1) IN BETWEEN CONVENTIONS. ANY INCREASE SHALL NOT EXCEED THE PERCENTAGE INCREASE, IF ANY, IN THE CONSUMER PRICE INDEX FOR URBAN WAGE EARNERS AND CLERICAL WORKERS, U.S. CITY AVERAGE, ALL ITEMS (1982-1984=100), ALSO REFERRED TO AS THE "CPI-W," DURING THE TWELVE MONTH PERIOD FROM SEPTEMBER OF THE PRIOR YEAR TO SEPTEMBER OF THE CURRENT YEAR. ANY SUCH INCREASE SHALL BE LIMITED TO A MAXIMUM OF 4% PER YEAR. (4) NO FULL-TIME OFFICER SHALL BE TAKEN OFF ASSIGNMENT WITHOUT THE APPROVAL OF THE GENERAL EXECUTIVE BOARD.
FORM 990, PART VI, SECTION C, LINE 19OPERATIVE PLASTERERS AND CEMENT MASONS' INT'L ASSOC OF THE US & CANADA MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:CANADIAN EXCHANGE RATE GAIN/(LOSS) -4,361.
FORM 990, PART XII, LINE 1:OPERATIVE PLASTERERS AND CEMENT MASONS' INTERNATIONAL ASSOCIATION FINANCIAL STATEMENTS ARE PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING.
FORM 990, PART XII, LINE 2C:OPERATIVE PLASTERERS AND CEMENT MASONS' INTERNATIONAL ASSOCIATION'S GOVERNING BODY IS RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT THAT PERFORMS THE AUDIT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxt
OPCMIA EMPLOYEES TRUST FUND
911 RIDGEBROOK ROADSPARKSMD21152530258484PENSION FUNDMD401 (A)0
OPCM LOCAL UNION OFFICERS & EMPLOYEES PENSION FUND
911 RIDGEBROOK ROADSPARKSMD21152526135348PENSION FUNDMD401 (A)0
OPCMIA 401K PLAN
9700 PATUXENT WOODS DRIVE SUITE 200COLUMBIAMD21046522226173PENSION FUNDMD401 (A)0
OPCM POLITICAL ACTION COMMITTEE
9700 PATUXENT WOODS DRIVE SUITE 200COLUMBIAMD21046020594692POLITICAL ACTION COMMITTEEMDSECTION 5270
PLASTERERS CEMENT MASONS AND SHOP HANDS PAC
9700 PATUXENT WOODS DRIVE SUITE 200COLUMBIAMD21046912104535POLITICAL ACTION COMMITTEEMDSECTION 5270
NAT'L PLASTERING IND JT APPRENTICESHIP TRUST
9700 PATUXENT WOODS DRIVE SUITE 200COLUMBIAMD21046520852330APPRENTICE TRAINING FUNDMD501 (C)(3)0LINE 7
PATRICK D FINLEY SCHOLARSHIP FUND
9700 PATUXENT WOODS DRIVE SUITE 200COLUMBIAMD21046271356414SCHOLARSHIP FUNDMD501 (C)(3)0LINE 11
OPCMIA INTERNATIONAL TRAINING FUND
9700 PATUXENT WOODS DRIVE SUITE 200COLUMBIAMD21046473740409TRAINING FUNDMD501 (C)(5)0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
OPCMIA INTERNATIONAL TRAINING FUND
J$62,250FMV
NAT'L PLASTERING IND JT APPRENTICESHIP TRUST
J$86,075FMV