OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION (EIN 91-0348208)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-14
- IRS object ID
- 201803189349310625
- Schema version
- 2017v2.3
- 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 | 2018-11-14T13:40:43-08:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 352191732 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LORI A PIERSON CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6466 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 992170908 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | 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 | 3921 E MAIN | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99202 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DON WIGEN | PersonNm |
| Person Title | RECORDING SECRETARY | PersonTitleTxt |
| Phone | 5093260575 | PhoneNum |
| Signature | 2018-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LORI A PIERSON | PreparerPersonNm |
| PTIN | P00358786 | PTIN |
| Phone | 5094650762 | PhoneNum |
| Preparation | 2018-11-14 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 72.168.160.112 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-14 | IPDt |
| IP Tm | 15:40:43 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | FDF6AF207770CE4F85BAF4076E09FE7D834F76E0 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | FDF6AF207770CE4F85BAF4076E09FE7D834F76E0 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | FRANK BALDASSARRE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | S 3002 SUNNY BROOK LN | AddressLine1Txt |
| City | VERADALE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $301,568 | 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 | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $270,506 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $300,442 | CYProgramServiceRevenueAmt |
| PY Investment Income | $177 | PYInvestmentIncomeAmt |
| CY Investment Income | $230 | CYInvestmentIncomeAmt |
| CY Other Revenue | $896 | CYOtherRevenueAmt |
| PY Total Revenue | $270,683 | PYTotalRevenueAmt |
| CY Total Revenue | $301,568 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $134,417 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $138,716 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $93,506 | PYOtherExpensesAmt |
| CY Other Expenses | $86,652 | CYOtherExpensesAmt |
| PY Total Expenses | $227,923 | PYTotalExpensesAmt |
| CY Total Expenses | $225,368 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $42,760 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $76,200 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $375,119 | TotalAssetsBOYAmt |
| Total Assets EOY | $454,115 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,007 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,862 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $365,112 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $441,253 | 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 |
| Expense | $225,368 | ExpenseAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $225,368 | TotalProgramServiceExpensesAmt |
| 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | Yes (true) | 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 | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | 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 | Yes (true) | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPCMIA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5093260575 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3921 E MAIN | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| FRANK BALDASSARRE | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE HOGUE | ||||||
| EXEC BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE DICKINSON | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JIM GEREN | ||||||
| FINANCIAL SE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DON WIGEN | ||||||
| RECORDING SE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RANDY PETERS | ||||||
| SGT AT ARMS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE WRIGHT | ||||||
| EXEC BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | |
| VICTOR CORDOVA | ||||||
| EXEC BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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, FEES | Desc |
| Total Revenue Column | $300,442 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $300,442 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $300,442 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $230 | TotalRevenueColumnAmt |
| Exclusion | $230 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REIMBURSEMENTS AND MISC. | Desc |
| Total Revenue Column | $896 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $896 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $896 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $301,568 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $301,338 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $230 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,558 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,486 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,091 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,581 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,489 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,640 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,000 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,971 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,781 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,016 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,598 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,314 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,239 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,004 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PER CAPITA | $15,465 |
| MARKET RECOVERY EXPENSES | $6,635 |
| MEMBER/LOCAL UNION EXP | $4,874 |
| AUTOMOBILE EXPENSES | $4,741 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,885 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,368 | 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 | $174,349 | BOYAmt |
| EOY | $155,715 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,760 | BOYAmt |
| EOY | $285,630 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $30,255 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,485 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,007 | BOYAmt |
| EOY | $12,770 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,119 | BOYAmt |
| EOY | $454,115 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,007 | BOYAmt |
| EOY | $12,862 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,007 | BOYAmt |
| EOY | $12,862 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,112 | BOYAmt |
| EOY | $441,253 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,112 | BOYAmt |
| EOY | $441,253 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,119 | BOYAmt |
| EOY | $454,115 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $76,200 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$59 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Political Expenditures | $700 | PoliticalExpendituresAmt |
| 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 FOR 2016 WAS 2,400. THE SEGREGATED FUND HAS A NON-INTEREST BEARING CHECKING ACCOUNT. THERE IS NO TAXABLE INCOME, THEREFORE, NO 1120-POL HAS BEEN FILED. | ExplanationTxt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,255 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,485 | DepreciationAmt |
| Book Value | $12,770 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,770 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $301,568 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $301,568 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $301,568 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $225,368 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $225,368 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $225,368 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(5) EXCEPT FOR INCOME, IF ANY, UNRELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS DETERMINED THAT THE LOCAL HAS NO UNCERTAIN TAX POSITIONS. NO INTEREST AND PENALTIES FROM UNCERTAIN TAX POSITIONS HAVE BEEN RECOGNIZED IN THE FINANCIAL STATEMENTS. NO TAX POSITIONS ARE EXPECTED TO SIGNIFICANTLY INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. TAX YEARS 2014 THROUGH 2017 ARE OPEN TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| 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 | THE FINANCIAL SECRETARY ALSO SERVES AS THE ORGANIZATION'S BUSINESS MANAGER AND KEY EMPLOYEE. WAGES AND BENEFITS ARE INCLUDED IN THE STATEMENT OF FUNCTIONAL EXPENSES AND WERE PAID IN CONJUCTION WITH HIS ROLE AS FULL TIME BUSINESS MANAGER. NO WAGES WERE PAID FOR HIS POSITION ON THE BOARD OF DIRECTORS OR TO ANY OTHER MEMBERS OF THE BOARD. |
| FORM 990, PART XI, LINE 9 | PRIOR PERIOD ROUNDING -59 |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPCMIA LOCAL 72 SEGREGATED FUND | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3921 E MAIN | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 711041689 | EIN |
| Primary Activities | SEGREGATED | PrimaryActivitiesTxt |
| Legal Domicile State | WA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPCMIA | BusinessNameLine1Txt |
| Business Name Line2 | LOCAL 72 SEGREGATED FUND | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C CORP | EntityTypeTxt |
| Share Of EOY Assets | $1,978 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R | FormAndLineReferenceDesc |
| Explanation | CERTAIN POLITICAL INFORMATIONAL MATERIAL IS AVAILABLE TO THE MEMBERSHIP. THE OPERATIVE PLASTERERS- AND CEMENT MASONS LOCAL UNION 72 ESTABLISHED A SEGREGATED FUND. THE SEGREGATED POLITICAL FUND PROVIDES DONATIONS TO CANDIDATES UPON MEMBERSHIP'S APPROVAL. THE SEGREGATED POLITICAL FUND IS A SEPARATE LEGAL ENTITY WITH IT'S OWN ID NUMBER ORGANIZED UNDER THE LOCAL. THE SEGREGATED FUND ACTIVITY IS INCLUDED IN THIS FORM 990 AS CONSOLIDATED REPORTING. THE SEGREGATED FUND HAS A NON-INTEREST BEARING CHECKING ACCOUNT. THERE IS NO TAXABLE INCOME, THEREFORE, NO 1120-POL HAS BEEN FILED. | ExplanationTxt |