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 91-0348208)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-13
- IRS object ID
- 202323179349306317
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-13T13:52:00-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 854041997 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIERSON CPA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 W FRANCIS AVE STE H | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99205 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910348208 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPERATIVE PLASTERERS- AND CEMENT MA | BusinessNameLine1Txt |
| Business Name Line2 | LOCAL UNION 72 | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPER | BusinessNameControlTxt |
| Phone | 5093260575 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3223 N MARKET ST | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99207 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL WRIGHT | PersonNm |
| Person Title | BUSINESS MANAGER | PersonTitleTxt |
| Phone | 5093260575 | PhoneNum |
| Signature | 2023-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL | PersonFirstNm |
| Person Last | WRIGHT | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LORI A PIERSON | PreparerPersonNm |
| PTIN | P00358786 | PTIN |
| Phone | 5094650762 | PhoneNum |
| Preparation | 2023-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TODD TORESON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3223 N MARKET | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99207 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $599,163 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTP://WWW.OPCMIA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1890 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | LABOR ORGANIZATION REPRESENTING MEMBERS OF THE TRADE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Gross UBI | -$20,968 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $526,286 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $561,059 | CYProgramServiceRevenueAmt |
| PY Investment Income | $14 | PYInvestmentIncomeAmt |
| CY Investment Income | $50 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$23,945 | PYOtherRevenueAmt |
| CY Other Revenue | -$12,914 | CYOtherRevenueAmt |
| PY Total Revenue | $502,355 | PYTotalRevenueAmt |
| CY Total Revenue | $548,195 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $402,537 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $455,205 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $248,427 | PYOtherExpensesAmt |
| CY Other Expenses | $226,025 | CYOtherExpensesAmt |
| PY Total Expenses | $650,964 | PYTotalExpensesAmt |
| CY Total Expenses | $681,230 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$148,609 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$133,035 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,146,839 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,004,547 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $313,019 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $303,762 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $833,820 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $700,785 | NetAssetsOrFundBalancesEOYAmt |
| Mission | LABOR ORGANIZATION REPRESENTING MEMBERS OF THE TRADE BY IMPROVING THE WORKING CONDITIONS AND INCREASE THE EARNINGS POTENTIAL OF MEMBER PLASTERER AND CEMENT MASONS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | 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. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 8 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL WRIGHT | PersonNm |
| Phone | 5093260575 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3223 N MARKET | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99207 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ERNEST SMITH | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $70,534 | $0 | $44,475 | |
| STEVE DICKINSON | ||||||
| OUTGOING PRE | 2.00 | Yes (X) | $33,628 | $0 | $20,846 | Yes (X) |
| EDDIE OCHOA | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $3,085 | $0 | $1,984 | |
| VICTOR CORDOVA | ||||||
| EXEC BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LUKE JOHNSON | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICKEY DENKE JR | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RANDY PETERS | ||||||
| SGT AT ARMS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TODD TORESON | ||||||
| INCOMING PRE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ERIK VEDNICK | ||||||
| RECORDING SE | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $107,247 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $67,305 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP DUES | Desc |
| Total Revenue Column | $561,059 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $561,059 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $561,059 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50 | TotalRevenueColumnAmt |
| Exclusion | $50 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $30,000 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $50,968 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$20,968 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$20,968 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$20,968 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| OTHER REIMBURSEMENTS | $7,500 | $7,500 |
| SALE OF MEMBER APPAREL @COST | $554 | $554 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,054 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $548,195 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $569,113 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$20,968 | UnrelatedBusinessRevenueAmt |
| Exclusion | $50 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,836 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,113 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,796 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,460 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $683 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,228 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,712 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,884 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,022 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,478 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,600 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,377 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,090 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,499 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,205 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MARKET RECOVERY EXPENSES | $56,622 |
| PER CAPITA | $27,854 |
| AUTOMOBILE EXPENSES | $11,723 |
| GIFTS AND GOODWILL | $10,290 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,758 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $681,230 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $392,361 | BOYAmt |
| EOY | $273,048 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,131 | BOYAmt |
| EOY | $120,927 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $677,427 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $66,855 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $620,347 | BOYAmt |
| EOY | $610,572 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,146,839 | BOYAmt |
| EOY | $1,004,547 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,789 | BOYAmt |
| EOY | $7,029 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $305,230 | BOYAmt |
| EOY | $296,733 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $313,019 | BOYAmt |
| EOY | $303,762 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $833,820 | BOYAmt |
| EOY | $700,785 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $833,820 | BOYAmt |
| EOY | $700,785 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,146,839 | BOYAmt |
| EOY | $1,004,547 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$133,035 | ReconcilationRevenueExpnssAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART I-A, LINE 1 | FormAndLineReferenceDesc |
| Explanation | CERTAIN POLITICAL INFORMATIONAL MATERIAL IS AVAILABLE TO THE MEMBERSHIP. THE ORGANIZATION HAS A SEPARATE SEGREGATED FUND SETUP WITH IT'S OWN TAX IDENTIFICATION NUMBER 71-1041689, ORGANIZED UNDER THE LOCAL. THE SEGREGATED FUND PROVIDES DONATIONS TO CANDIDATES UPON MEMBERSHIP APPROVAL. THE SEGREGATED FUND ACTIVITY IS INCLUDED IN THIS FORM 990 AS FULL DISCLOSURE. TOTAL POLITICAL DONATIONS PAID BY THE SEGREGATED ACCOUNT ARE LISTED. THE SEGREGATED FUND HAS A NON-INTEREST BEARING CHECKING ACCOUNT, WHICH HAS A BALANCE OF ZERO AT YEAR END. THERE IS NO TAXABLE INCOME, THEREFORE, NO 1120-POL HAS BEEN FILED. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $120,310 | OtherCostOrOtherBasisAmt |
| Book Value | $120,310 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $487,604 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,694 | DepreciationAmt |
| Book Value | $457,910 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $69,513 | OtherCostOrOtherBasisAmt |
| Depreciation | $37,161 | DepreciationAmt |
| Book Value | $32,352 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $610,572 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MORTGAGE PAYABLE | Desc |
| Amt | $296,733 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $296,733 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $548,195 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $548,195 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $548,195 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $681,230 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $681,230 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $681,230 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 | 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. DUE TO THE COVID-19 PANDEMIC DURING 2020, MANY OF THE MEETINGS, CONFERENCES AND IN-PERSON ACTIVITIES WERE SUSPENDED, CANCELED OR DELAYED. MOST OF THESE ACTIVITIES RESUMED IN 2021 AND 2022 WITH SAFETY PRECAUTIONS IN PLACE. |
| FORM 990, PAGE 6, PART VI, LINE 6 | LOCAL UNION 72 IS A MEMBERSHIP ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 7A | LOCAL UNION MEMBERS PARTICIPATE IN THE ELECTION OF OFFICERS AND THE GOVERNING BODY EVERY 3 YEARS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | LOCAL UNION MEMBERS APPROVE MAJOR ACTIONS RECOMMENDED BY THE GOVERNING BODY AT EACH MEMBERSHIP MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BUSINESS MANAGER EXAMINES THE 990 BEFORE IT IS SIGNED FOR FILING AND IT IS AVAILABLE TO THE EXECUTIVE BOARD AS WELL. |
| FORM 990, PAGE 6, PART VI, LINE 19 | PUBLIC RECORDS ARE AVAILABLE UPON REQUEST AND CERTAIN PUBLIC FEDERAL TAX RETURN INFORMATION IS AVAILABLE AT WWW.GUIDESTAR.ORG. |
| FORM 990, PART VII | BOARD MEMBERS CONSIST OF VOLUNTEERS WHO ARE MEMBERS OF THE LOCAL. BOARD MEMBERS WHO HAVE SALARIES OR WAGES LISTED, WERE PAID FOR SERVICES PERFORMED FOR THE ORGANIZATION AND NOT AS BOARD MEMBERS. |
| FORM 990, PART XI | DURING THE YEAR ENDING DECEMBER 31, 2020, LOCAL UNION 478, LOCATED IN WEST RICHLAND, WA, MERGED WITH LOCAL UNION 72, LOCATED IN SPOKANE, WA. THE MERGER WAS APPROVED BY BOTH BOARDS AND BY THE INTERNATIONAL ASSOCIATION. THE LOCAL MAINTAINS AN OFFICE IN RICHLAND AND IN SPOKANE. THE FORM 990 REPRESENTS INCOME AND EXPENSES FOR BOTH LOCATIONS. |
| FORM 990, PART XI, LINE 9 | ROUNDING 0 |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE AUDITED FINANCIAL STATEMENTS WERE NOT FINALIZED YET AT THE TIME OF FILING THE FORM 990 TAX INFORMATION RETURN. HOWEVER, THE AUDIT IS IN PROCESS AND IS EXPECTED TO BE COMPLETED SOON. |