Operative Plasterers & Cement Masons International Association is located in Pomona, CA. The organization was established in 1940. 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 10 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 $2.0m in total revenue. This represents relatively stable growth, over the past 8 years the organization has increased revenue by an average of 3.4% each year. All expenses for the organization totaled $2.0m during the year ending 12/2023. While expenses have increased by 7.8% 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
UNITE MEMBERS INTO A SINGLE ORGANIZATION FOR THE PURPOSE OF IMPROVING ECONOMIC ADVANTAGES THROUGH COLLECTIVE BARGAINING AND PROMOTE EDUCATION AND SOCIAL AWARENESS OF ITS MEMBERSHIP.
Describe the Organization's Program Activity:
Part 3 - Line 4a
TO ORGANIZE WORKERS, IMPROVE WAGES, AND WORKING CONDITIONS THROUGH ORGANIZATION, NEGOTIATION, AND COLLECTIVE BARGAINING.
| Name (title) | Role | Hours | Compensation | 
|---|---|---|---|
Esequiel Mendez President  | Officer | 1 | $107,793 | 
James Lee Vice President  | Officer | 1 | $483 | 
Steve Bond Business Agent  | Officer | 40 | $107,313 | 
Manuel Alvarado Executive Board  | Officer | 40 | $105,243 | 
Carlos Ponce Business Agent  | Officer | 40 | $107,313 | 
Christian Betancourt Business Manager  | Officer | 40 | $107,697 | 
| 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 | $1,785,734 | 
| Investment income | $53,149 | 
| Tax Exempt Bond Proceeds | $0 | 
| Royalties | $0 | 
| Net Rental Income | $10,800 | 
| 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 | $1,989,847 | 
| 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. | $655,195 | 
| Compensation of current officers, directors, key employees. | $0 | 
| Compensation to disqualified persons | $0 | 
| Other salaries and wages | $160,809 | 
| Pension plan accruals and contributions | $308,410 | 
| Other employee benefits | $148,707 | 
| Payroll taxes | $64,978 | 
| Fees for services: Management | $0 | 
| Fees for services: Legal | $4,700 | 
| Fees for services: Accounting | $25,660 | 
| Fees for services: Lobbying | $0 | 
| Fees for services: Fundraising | $0 | 
| Fees for services: Investment Management | $0 | 
| Fees for services: Other | $0 | 
| Advertising and promotion | $0 | 
| Office expenses | $111,671 | 
| Information technology | $0 | 
| Royalties | $0 | 
| Occupancy | $103,190 | 
| Travel | $107,857 | 
| Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 | 
| Conferences, conventions, and meetings | $53,869 | 
| Interest | $0 | 
| Payments to affiliates | $116,238 | 
| Depreciation, depletion, and amortization | $65,112 | 
| Insurance | $37,539 | 
| All other expenses | $0 | 
| Total functional expenses | $2,009,196 | 
| Balance Sheet | |
|---|---|
| Cash—non-interest-bearing | $311,472 | 
| Savings and temporary cash investments | $2,721,126 | 
| 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 | $703,625 | 
| Investments—publicly traded securities | $0 | 
| Investments—other securities | $0 | 
| Investments—program-related | $0 | 
| Intangible assets | $0 | 
| Other assets | $0 | 
| Total assets | $3,736,223 | 
| Accounts payable and accrued expenses | $47,995 | 
| 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 | $47,995 | 
| Net assets without donor restrictions | $0 | 
| 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 | $3,688,228 | 
| Total liabilities and net assets/fund balances | $3,736,223 |