OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION (EIN 53-0258484)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-08-19
- IRS object ID
- 201912319349300721
- Schema version
- 2018v3.1
- 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 | 2019-08-19T09:48:29-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 611436956 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOVAK FRANCELLA LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PRESIDENTIAL BLVD SUITE 330 | AddressLine1Txt |
| City | BALA CYNWYD | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 530258484 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPERATIVE PLASTERERS AND CEMENT MASONS' | BusinessNameLine1Txt |
| Business Name Line2 | INT'L ASSOC OF THE US & CANADA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPER | BusinessNameControlTxt |
| Phone | 3016231000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9700 PATUXENT WOODS DRIVE NO 200 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21046 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN SEXTON | PersonNm |
| Person Title | GENERAL SEC./TREAS. | PersonTitleTxt |
| Phone | 3016231000 | PhoneNum |
| Signature | 2019-08-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LOUIS VERZELLA CPA | PreparerPersonNm |
| PTIN | P00360279 | PTIN |
| Phone | 6106689400 | PhoneNum |
| Preparation | 2019-08-02 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 162.211.205.39 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-08-19 | IPDt |
| IP Tm | 09:46:51 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 214E2DE4754F8F73DD572B34B07E6CCBC316F7C9 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN SEXTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9700 PATUXENT WOODS DRIVE NO 200 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21046 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,547,608 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 0039 | GroupExemptionNum |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.OPCMIA.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1864 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | THE 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 Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 43 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,268,104 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,886,558 | CYProgramServiceRevenueAmt |
| PY Investment Income | $961,015 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,084,716 | CYInvestmentIncomeAmt |
| PY Other Revenue | $211,450 | PYOtherRevenueAmt |
| CY Other Revenue | $362,508 | CYOtherRevenueAmt |
| PY Total Revenue | $18,440,569 | PYTotalRevenueAmt |
| CY Total Revenue | $19,333,782 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $182,373 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $18,750 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $260,665 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $308,440 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,211,939 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,858,178 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,144,989 | PYOtherExpensesAmt |
| CY Other Expenses | $4,730,268 | CYOtherExpensesAmt |
| PY Total Expenses | $13,799,966 | PYTotalExpensesAmt |
| CY Total Expenses | $14,915,636 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,640,603 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,418,146 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $32,017,830 | TotalAssetsBOYAmt |
| Total Assets EOY | $35,368,118 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $192,925 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $78,356 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,824,905 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $35,289,762 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE 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 Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE 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 Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 299 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 43 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CA | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEVIN SEXTON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3016231000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9700 PATUXENT WOODS DRIVE SUITE 200 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21046 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|
| DANIEL STEPANO | ||||||
| GENERAL PRESIDENT | 45.00 | Yes (X) | $329,152 | $0 | $101,545 | |
| TODD LAIR | ||||||
| EXECUTIVE VICE PRESIDENT | 45.00 | Yes (X) | $245,710 | $0 | $93,093 | |
| ROGER BETTERMAN | ||||||
| GEN SEC - TREASURER (P) | 45.00 | Yes (X) | $219,031 | $0 | $78,241 | |
| RICHARD WASSILL | ||||||
| VP/CANADIAN CONSULTANT | 45.00 | Yes (X) | $215,133 | $0 | $49,512 | |
| STEVE CLEMENT | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | $100,308 | $0 | $20,262 | |
| MAURICIO ROBLES | ||||||
| VICE PRESIDENT | 45.00 | Yes (X) | $171,027 | $0 | $69,869 | |
| MICHAEL HUBLER | ||||||
| VICE PRESIDENT - EXEC BRD | 45.00 | Yes (X) | $202,903 | $0 | $81,395 | |
| WAYNE LAFFITTE | ||||||
| VICE PRESIDENT | 45.00 | Yes (X) | $171,033 | $0 | $69,293 | |
| ROB MASON | ||||||
| VICE PRESIDENT - EXEC BRD | 45.00 | Yes (X) | $206,553 | $0 | $82,428 | |
| WILLIAM ROGERS | ||||||
| VICE PRESIDENT (P) | 45.00 | Yes (X) | $129,693 | $0 | $68,620 | |
| CARLOS CORTEZ | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $9,832 | |
| MICHAEL MOYLAN | ||||||
| VP - EXEC BRD (P) | 45.00 | Yes (X) | $130,598 | $0 | $59,953 | |
| DOUGLAS TAYLOR | ||||||
| VICE PRESIDENT - EXEC BRD | 45.00 | Yes (X) | $216,209 | $0 | $80,615 | |
| RICHARD BAILEY | ||||||
| VICE PRESIDENT - EXEC BRD | 45.00 | Yes (X) | $217,906 | $0 | $79,348 | |
| KEVIN SEXTON | ||||||
| GEN SEC - TREASURER | 45.00 | Yes (X) | $264,698 | $0 | $96,487 | |
| CHESTER MURPHY | ||||||
| VICE PRESIDENT | 45.00 | Yes (X) | $114,707 | $0 | $42,462 | |
| JOEL SANTOS | ||||||
| VICE PRESIDENT | 45.00 | Yes (X) | $176,738 | $0 | $70,253 | |
| JOSEPH CIACCHI | ||||||
| INTERNATIONAL REP | 45.00 | $167,377 | $0 | $56,787 | Yes (X) | |
| BRETT HINSLEY | ||||||
| INTERNATIONAL REP | 45.00 | $166,095 | $0 | $68,555 | Yes (X) | |
| DEVEN JOHNSON | ||||||
| TRAINING DIRECTOR | 45.00 | $181,259 | $0 | $71,434 | Yes (X) | |
| JUAN VALADEZ | ||||||
| INTERNATIONAL REP | 45.00 | $158,164 | $0 | $57,408 | Yes (X) | |
| CHRISTOPHER MULLOY | ||||||
| INTERNATIONAL REP | 45.00 | $156,449 | $0 | $58,975 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,940,743 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,466,367 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 21 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BUCH CONSTRUCTION INC | |||||
| 11292 BUCH WAY | LAUREL | MD | 20723 | CONSTRUCTION | $683,374 |
| TAMSULA CONSULTING | |||||
| 1090 MIFFLIN RD | PITTSBURGH | PA | 15207 | CONSULTANT | $135,200 |
| VIGILANT WORLDWIDE COMMUNICATIONS | |||||
| 718 EAST 6TH AVE | SALT LAKE CITY | UT | 84103 | LOBBYIST | $135,000 |
| O'DONOGHUE & O'DONOGHUE LLP | |||||
| 5301 WISCONSIN AVE NW - STE 800 | WASHINGTON | DC | 20015 | ATTORNEY | $113,964 |
| NOVAK FRANCELLA LLC | |||||
| ONE PRESIDENTIAL BLVD - STE 330 | BALA CYNWYD | PA | 19004 | ACCOUNTANT | $101,956 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP DUES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $17,886,558 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,886,558 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,886,558 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $669,239 | TotalRevenueColumnAmt |
| Exclusion | $669,239 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $295,617 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $295,617 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $295,617 | TotalRevenueColumnAmt |
| Exclusion | $295,617 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,629,303 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,211,350 | SecuritiesAmt |
| Other | $2,476 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $417,953 | SecuritiesAmt |
| Other | -$2,476 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $415,477 | TotalRevenueColumnAmt |
| Exclusion | $415,477 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| ROYALTIES | 900099 | $64,708 | $64,708 |
| MISCELLANEOUS | 900099 | $2,183 | $2,183 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $66,891 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,333,782 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,886,558 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,447,224 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,750 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $308,440 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,168,164 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,621,902 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,617,390 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,030,156 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,566 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,432 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,355 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,371 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,851 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $656,749 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,322 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,430 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $307,679 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,195,290 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,928 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $672,489 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,688 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,250 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| ORGANIZATIONAL EXPENSE | $491,611 |
| MEMBER AND AFFILIATE RE | $19,568 |
| MISCELLANEOUS EXPENSE | $5,636 |
| TRAINING PROGRAM MATERI | $3,419 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,915,636 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $940,688 | BOYAmt |
| EOY | $1,075,666 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,561,519 | BOYAmt |
| EOY | $7,969,437 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,142 | BOYAmt |
| EOY | $259,965 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,400,785 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $940,223 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,658,774 | BOYAmt |
| EOY | $7,460,562 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,648,007 | BOYAmt |
| EOY | $18,519,488 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,700 | BOYAmt |
| EOY | $83,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,017,830 | BOYAmt |
| EOY | $35,368,118 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,014 | BOYAmt |
| EOY | $12,951 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $16,526 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $189,911 | BOYAmt |
| EOY | $48,879 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,925 | BOYAmt |
| EOY | $78,356 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,824,905 | BOYAmt |
| EOY | $35,289,762 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,824,905 | BOYAmt |
| EOY | $35,289,762 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,017,830 | BOYAmt |
| EOY | $35,368,118 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,418,146 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$932,297 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$20,992 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | DURING 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,307,952 | OtherCostOrOtherBasisAmt |
| Depreciation | $306,037 | DepreciationAmt |
| Book Value | $7,001,915 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,092,833 | OtherCostOrOtherBasisAmt |
| Depreciation | $634,186 | DepreciationAmt |
| Book Value | $458,647 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,460,562 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO BROKER | Desc |
| Amt | $48,879 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $48,879 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,426,300 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$932,297 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $22,339 | OtherRevenueAmt |
| Revenue Not Reported | -$909,958 | RevenueNotReportedAmt |
| Revenue Subtotal | $19,336,258 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$2,476 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$2,476 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $19,333,782 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,932,887 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $17,251 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $17,251 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,915,636 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $14,915,636 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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: | LOSS ON EXCHANGE RATE -6,217. PAC REVENUE 28,556. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF FIXED ASSET -2,476. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | PAC EXPENSES 14,775. LOSS ON SALE OF FIXED ASSETS 2,476. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATRICK D FINLEY SCHOLARSHIP FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9700 PATUXENT WOODS DRIVESUITE 200 | AddressLine1Txt |
| City | COLUMBIA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21046 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 271356414 | RecipientEIN |
| IRC Section | 501 (C)(3) | IRCSectionDesc |
| Cash Grant | $10,000 | CashGrantAmt |
| Purpose Of Grant | CONTRIBUTION | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | OPCMIA OFFICERS APPROVE CONTRIBUTIONS MADE TO ORGANIZATIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (20 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DANIEL STEPANO | ||||||||||||||
| GENERAL PRESIDENT | $329,152 | $0 | $0 | $0 | $0 | $0 | $68,567 | $0 | $32,978 | $0 | $430,697 | $0 | $0 | $0 |
| TODD LAIR | ||||||||||||||
| EXECUTIVE VICE PRESIDENT | $245,710 | $0 | $0 | $0 | $0 | $0 | $58,258 | $0 | $34,835 | $0 | $338,803 | $0 | $0 | $0 |
| ROGER BETTERMAN | ||||||||||||||
| GEN SEC - TREASURER (P) | $219,031 | $0 | $0 | $0 | $0 | $0 | $49,515 | $0 | $28,726 | $0 | $297,272 | $0 | $0 | $0 |
| RICHARD WASSILL | ||||||||||||||
| VP/CANADIAN CONSULTANT | $215,133 | $0 | $0 | $0 | $0 | $0 | $47,300 | $0 | $2,212 | $0 | $264,645 | $0 | $0 | $0 |
| MAURICIO ROBLES | ||||||||||||||
| VICE PRESIDENT | $171,027 | $0 | $0 | $0 | $0 | $0 | $36,250 | $0 | $33,619 | $0 | $240,896 | $0 | $0 | $0 |
| MICHAEL HUBLER | ||||||||||||||
| VICE PRESIDENT - EXEC BRD | $202,903 | $0 | $0 | $0 | $0 | $0 | $47,171 | $0 | $34,224 | $0 | $284,298 | $0 | $0 | $0 |
| WAYNE LAFFITTE | ||||||||||||||
| VICE PRESIDENT | $171,033 | $0 | $0 | $0 | $0 | $0 | $36,250 | $0 | $33,043 | $0 | $240,326 | $0 | $0 | $0 |
| ROB MASON | ||||||||||||||
| VICE PRESIDENT - EXEC BRD | $206,553 | $0 | $0 | $0 | $0 | $0 | $49,004 | $0 | $33,424 | $0 | $288,981 | $0 | $0 | $0 |
| WILLIAM ROGERS | ||||||||||||||
| VICE PRESIDENT (P) | $129,693 | $0 | $0 | $0 | $0 | $0 | $35,932 | $0 | $32,688 | $0 | $198,313 | $0 | $0 | $0 |
| MICHAEL MOYLAN | ||||||||||||||
| VP - EXEC BRD (P) | $130,598 | $0 | $0 | $0 | $0 | $0 | $34,906 | $0 | $25,047 | $0 | $190,551 | $0 | $0 | $0 |
| DOUGLAS TAYLOR | ||||||||||||||
| VICE PRESIDENT - EXEC BRD | $216,209 | $0 | $0 | $0 | $0 | $0 | $53,750 | $0 | $26,865 | $0 | $296,824 | $0 | $0 | $0 |
| RICHARD BAILEY | ||||||||||||||
| VICE PRESIDENT - EXEC BRD | $217,906 | $0 | $0 | $0 | $0 | $0 | $53,750 | $0 | $25,598 | $0 | $297,254 | $0 | $0 | $0 |
| KEVIN SEXTON | ||||||||||||||
| GEN SEC - TREASURER | $264,698 | $0 | $0 | $0 | $0 | $0 | $62,418 | $0 | $34,069 | $0 | $361,185 | $0 | $0 | $0 |
| CHESTER MURPHY | ||||||||||||||
| VICE PRESIDENT | $114,707 | $0 | $0 | $0 | $0 | $0 | $20,543 | $0 | $21,919 | $0 | $157,169 | $0 | $0 | $0 |
| JOEL SANTOS | ||||||||||||||
| VICE PRESIDENT | $176,738 | $0 | $0 | $0 | $0 | $0 | $36,345 | $0 | $33,908 | $0 | $246,991 | $0 | $0 | $0 |
| JOSEPH CIACCHI | ||||||||||||||
| INTERNATIONAL REP | $167,377 | $0 | $0 | $0 | $0 | $0 | $32,434 | $0 | $24,353 | $0 | $224,164 | $0 | $0 | $0 |
| BRETT HINSLEY | ||||||||||||||
| INTERNATIONAL REP | $166,095 | $0 | $0 | $0 | $0 | $0 | $35,000 | $0 | $33,555 | $0 | $234,650 | $0 | $0 | $0 |
| DEVEN JOHNSON | ||||||||||||||
| TRAINING DIRECTOR | $181,259 | $0 | $0 | $0 | $0 | $0 | $38,319 | $0 | $33,115 | $0 | $252,693 | $0 | $0 | $0 |
| JUAN VALADEZ | ||||||||||||||
| INTERNATIONAL REP | $158,164 | $0 | $0 | $0 | $0 | $0 | $32,500 | $0 | $24,908 | $0 | $215,572 | $0 | $0 | $0 |
| CHRISTOPHER MULLOY | ||||||||||||||
| INTERNATIONAL REP | $156,449 | $0 | $0 | $0 | $0 | $0 | $34,058 | $0 | $24,917 | $0 | $215,424 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | OPERATIVE 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 7A | ELECTION 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 11B | OPERATIVE 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 15 | THE FINANCE COMMITTEE, WHICH IS COMPOSED OF THREE INDEPENDENT INDIVIDUALS, CALCULATES THE ANNUAL SALARIES. ANY INCREASE OR DECREASE TO THOSE SALARIES BETWEEN CONVENTIONS IS CONSIDERED BY THE FINANCE COMMITTEE, PROVIDED THAT ANY INCREASE IN ANNUAL SALARIES 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 IS ALSO SUBJECT TO A MAXIMUM OF 4% PER YEAR. THE FINANCE COMMITTEE MAKES A RECOMMENDATION TO THE GENERAL EXECUTIVE BOARD, WHICH MAKES THE FINAL DECISION. IN ADDITION, IF SALARY INEQUITIES OR OTHER FACTS OR CIRCUMSTANCES ARISE THAT MAY WARRANT A FURTHER MODIFICATION, OTHER THAN THE ONE DESCRIBED ABOVE, THE FINANCE COMMITTEE MAY MAKE A RECOMMENDATION WITH RESPECT TO SUCH ADDITIONAL ADJUSTMENT AND THE GENERAL EXECUTIVE BOARD MAY MAKE SUCH ADDITIONAL MODIFICATIONS IN SALARIES PROVIDED THAT SUCH MODIFICATIONS ARE ECONOMICALLY FEASIBLE. |
| FORM 990, PART VI, SECTION C, LINE 19 | OPERATIVE 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) -6,217. NET ASSETS RELEASED FROM RESTRICTION -14,775. |
| 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 (9 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|
| OPCMIA EMPLOYEES TRUST FUND | |||||||||
| 911 RIDGEBROOK ROAD | SPARKS | MD | 21152 | 530258484 | PENSION FUND | MD | 401 (A) | 0 | |
| OPCM LOCAL UNION OFFICERS & EMPLOYEES PENSION FUND | |||||||||
| 911 RIDGEBROOK ROAD | SPARKS | MD | 21152 | 526135348 | PENSION FUND | MD | 401 (A) | 0 | |
| NATIONAL JT TRUST TO PROMOTE TRAINING | |||||||||
| 9700 PATUXENT WOODS DRIVE SUITE 200 | COLUMBIA | MD | 21046 | 521280934 | TRAINING FUND | MD | 501 (C)(5) | 0 | |
| OPCMIA 401K PLAN | |||||||||
| 9700 PATUXENT WOODS DRIVE SUITE 200 | COLUMBIA | MD | 21046 | 522226173 | PENSION FUND | MD | 401 (A) | 0 | |
| OPCM POLITICAL ACTION COMMITTEE | |||||||||
| 9700 PATUXENT WOODS DRIVE SUITE 200 | COLUMBIA | MD | 21046 | 020594692 | POLITICAL ACTION COMMITTEE | MD | SECTION 527 | 0 | |
| PLASTERERS CEMENT MASONS AND SHOP HANDS PAC | |||||||||
| 9700 PATUXENT WOODS DRIVE SUITE 200 | COLUMBIA | MD | 21046 | 912104535 | POLITICAL ACTION COMMITTEE | MD | SECTION 527 | 0 | |
| NAT'L PLASTERING IND JT APPRENTICESHIP TRUST | |||||||||
| 9700 PATUXENT WOODS DRIVE SUITE 200 | COLUMBIA | MD | 21046 | 520852330 | APPRENTICE TRAINING FUND | MD | 501 (C)(3) | 0 | LINE 7 |
| PATRICK D FINLEY SCHOLARSHIP FUND | |||||||||
| 9700 PATUXENT WOODS DRIVE SUITE 200 | COLUMBIA | MD | 21046 | 271356414 | SCHOLARSHIP FUND | MD | 501 (C)(3) | 0 | LINE 11 |
| OPCMIA INTERNATIONAL TRAINING FUND | |||||||||
| 9700 PATUXENT WOODS DRIVE SUITE 200 | COLUMBIA | MD | 21046 | 473740409 | TRAINING FUND | MD | 501 (C)(5) | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATRICK D FINLEY SCHOLARSHIP FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | R | TransactionTypeTxt |
| Involved | $10,000 | InvolvedAmt |
| Method Of Amount Determination | FM | MethodOfAmountDeterminationTxt |