Operative Plasterers & Cement Masons International Association is located in Sherman Oaks, CA. The organization was established in 1966. According to its NTEE Classification (J40) the organization is classified as: Labor Unions, under the broad grouping of Employment and related organizations. As of 12/2023, Operative Plasterers & Cement Masons International Association employed 5 individuals. This organization is a subordinate organization within an affiliated group for tax-exemption purposes. Operative Plasterers & Cement Masons International Association is a 501(c)(5) and as such, is described as a "Labor, Agricultural, and Horticultural Organization" by the IRS.
For the year ending 12/2023, Operative Plasterers & Cement Masons International Association generated $621.5k in total revenue. This represents relatively stable growth, over the past 8 years the organization has increased revenue by an average of 3.9% each year. All expenses for the organization totaled $728.4k during the year ending 12/2023. While expenses have increased by 7.5% per year over the past 8 years. They've been increasing with an increasing level of total revenue. You can explore the organizations financials more deeply in the financial statements section below.
Form
990
Mission & Program ActivityExcerpts From the 990 Filing
TAX YEAR
2023
Describe the Organization's Mission:
Part 3 - Line 1
REPRESENTATION FOR UNION MEMBERS.
Describe the Organization's Program Activity:
Part 3 - Line 4a
PROGRAM SERVICES USED TO PROTECT MEMBERS FROM UNJUST AND INJURIOUS COMPETITION AND TO SPONSOR PROGRAMS.
| Name (title) | Role | Hours | Compensation | 
|---|---|---|---|
| Carlo Perez Business Mgr | OfficerTrustee | 40 | $125,643 | 
| Carlos Cortez Business Mgr | OfficerTrustee | 40 | $115,799 | 
| David Cohen President | OfficerTrustee | 10 | $0 | 
| Luke Adkins Vice President | OfficerTrustee | 1 | $0 | 
| Angel Sandoval Recording Sec | OfficerTrustee | 1 | $0 | 
| Clay Granger Exec Board | Trustee | 1 | $0 | 
| Statement of Revenue | |
|---|---|
| Federated campaigns | $0 | 
| Membership dues | $0 | 
| Fundraising events | $0 | 
| Related organizations | $0 | 
| Government grants | $0 | 
| All other contributions, gifts, grants, and similar amounts not included above | $0 | 
| Noncash contributions included in lines 1a–1f | $0 | 
| Total Revenue from Contributions, Gifts, Grants & Similar | $0 | 
| Total Program Service Revenue | $580,233 | 
| Investment income | $4,143 | 
| Tax Exempt Bond Proceeds | $0 | 
| Royalties | $0 | 
| Net Rental Income | $0 | 
| Net Gain/Loss on Asset Sales | $0 | 
| Net Income from Fundraising Events | $0 | 
| Net Income from Gaming Activities | $0 | 
| Net Income from Sales of Inventory | $0 | 
| Miscellaneous Revenue | $0 | 
| Total Revenue | $621,494 | 
| Statement of Expenses | |
|---|---|
| Grants and other assistance to domestic organizations and domestic governments. | $0 | 
| Grants and other assistance to domestic individuals. | $0 | 
| Grants and other assistance to Foreign Orgs/Individuals | $0 | 
| Benefits paid to or for members | $0 | 
| Compensation of current officers, directors, key employees. | $337,340 | 
| Compensation of current officers, directors, key employees. | $0 | 
| Compensation to disqualified persons | $0 | 
| Other salaries and wages | $67,519 | 
| Pension plan accruals and contributions | $9,322 | 
| Other employee benefits | $11,084 | 
| Payroll taxes | $25,937 | 
| Fees for services: Management | $0 | 
| Fees for services: Legal | $5,513 | 
| Fees for services: Accounting | $4,350 | 
| Fees for services: Lobbying | $0 | 
| Fees for services: Fundraising | $0 | 
| Fees for services: Investment Management | $0 | 
| Fees for services: Other | $0 | 
| Advertising and promotion | $3,657 | 
| Office expenses | $18,660 | 
| Information technology | $0 | 
| Royalties | $0 | 
| Occupancy | $13,076 | 
| Travel | $12,988 | 
| Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 | 
| Conferences, conventions, and meetings | $18,829 | 
| Interest | $0 | 
| Payments to affiliates | $167,391 | 
| Depreciation, depletion, and amortization | $3,999 | 
| Insurance | $8,781 | 
| All other expenses | $402 | 
| Total functional expenses | $728,352 | 
| Balance Sheet | |
|---|---|
| Cash—non-interest-bearing | $86,839 | 
| Savings and temporary cash investments | $239,238 | 
| Pledges and grants receivable | $0 | 
| Accounts receivable, net | $0 | 
| Loans from Officers, Directors, or Controlling Persons | $0 | 
| Loans from Disqualified Persons | $0 | 
| Notes and loans receivable | $0 | 
| Inventories for sale or use | $0 | 
| Prepaid expenses and deferred charges | $0 | 
| Net Land, buildings, and equipment | $8,104 | 
| Investments—publicly traded securities | $0 | 
| Investments—other securities | $0 | 
| Investments—program-related | $0 | 
| Intangible assets | $0 | 
| Other assets | $0 | 
| Total assets | $334,181 | 
| Accounts payable and accrued expenses | $535 | 
| Grants payable | $0 | 
| Deferred revenue | $0 | 
| Tax-exempt bond liabilities | $0 | 
| Escrow or custodial account liability | $0 | 
| Loans and other payables to any current Officer, Director, or Controlling Person | $0 | 
| Secured mortgages and notes payable | $0 | 
| Unsecured mortgages and notes payable | $0 | 
| Other liabilities | $0 | 
| Total liabilities | $535 | 
| Net assets without donor restrictions | $333,646 | 
| Net assets with donor restrictions | $0 | 
| Capital stock or trust principal, or current funds | $0 | 
| Paid-in or capital surplus, or land, building, or equipment fund | $0 | 
| Retained earnings, endowment, accumulated income, or other funds | $0 | 
| Total liabilities and net assets/fund balances | $334,181 |