Operative Plasterers & Cement Masons International Association
- Assets
- $4.1m
- Revenue
- $2.3m
- Investments
- $13.1k
- Employees
- 8
- Location
- Honolulu, HI
- Founding
- 01/1961
- Data as of
- 12/2022
- EIN
- 99-0089632
Organization Overview
Operative Plasterers & Cement Masons International Association is located in Honolulu, HI. The organization was established in 1961. According to its NTEE Classification (J40) the organization is classified as: Labor Unions, under the broad grouping of Employment and related organizations. As of 12/2022, Operative Plasterers & Cement Masons International Association employed 8 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 12/2022, Operative Plasterers & Cement Masons International Association generated $2.3m in total revenue. This represents a relatively dramatic decline in revenue. Over the past 8 years, the organization has seen revenues fall by an average of (3.6%) each year. All expenses for the organization totaled $2.6m during the year ending 12/2022. As we would expect to see with falling revenues, expenses have declined by (0.7%) per year over the past 8 years. 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
2022
Describe the Organization's Mission:
Part 3 - Line 1
TO PROVIDE FOR, PROTECT AND IMPROVE THE GENERAL WELFARE OF ITS MEMBERS AND THE EMPLOYEES REPRESENTED BY IT.
Describe the Organization's Program Activity:
Part 3 - Line 4a
PROMOTION AND ESTABLISHMENT OF WAGE, HOURS AND WORKING CONDITIONS FOR ITS MEMBERS AND DEVELOP TRADE JURISDICTION THROUGH AFFLIATION WITH INTERNATIONAL UNION.PER CAPITAL DUES AND FEES ($548,707)
PROVIDE MEMBERSHIP FUNCTIONS TO THE MEMBERS AND THEIR FAMILIES.MEMBERSHIP FUNCTIONS ($19,166)
PROVIDE PROGRAMS TO MEET WELFARE NEEDS OF ITS MEMBERS THROUGH GROUP LIFE INSURANCE.MEMBERS' BENEFITS - GROUP LIFE INSURANCE ($92,052)
ORGANIZATION EMPLOYEE COSTS TO PROVIDE MEMBER SERVICES-SALARIES EXPENSE, EMPLOYEE BENEFITS AND PAYROLL TAXES.SALARIES AND WAGES ($706,450)FRINGE BENEFITS ($563,013)PAYROLL TAXES ($56,416)
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Board, Officers & Key Employees
| Name (title) | Role | Hours | Compensation |
|---|---|---|---|
Peter Iriarte Financial Secretary-Treasu | OfficerTrustee | 40 | $215,099 |
Maxcimo Manipon Vice President / Ba | OfficerTrustee | 40 | $170,066 |
Zach Bonilla Recording Secretary | OfficerTrustee | 2 | $494 |
Keith Napoleon President | OfficerTrustee | 2 | $399 |
Ray Lumabao Sergeant-At-Arms | OfficerTrustee | 2 | $399 |
Guy Toafili Oahu Trustee (former) | OfficerTrustee | 2 | $273 |
Financial Statements
| 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 | $2,327,672 |
| Investment income | $82,844 |
| Tax Exempt Bond Proceeds | $0 |
| Royalties | $0 |
| Net Rental Income | $0 |
| Net Gain/Loss on Asset Sales | -$37,217 |
| Net Income from Fundraising Events | $0 |
| Net Income from Gaming Activities | $0 |
| Net Income from Sales of Inventory | -$120,794 |
| Miscellaneous Revenue | $0 |
| Total Revenue | $2,252,505 |
| 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 | $92,052 |
| Compensation of current officers, directors, key employees. | $594,231 |
| Compensation of current officers, directors, key employees. | $0 |
| Compensation to disqualified persons | $0 |
| Other salaries and wages | $112,219 |
| Pension plan accruals and contributions | $417,252 |
| Other employee benefits | $145,761 |
| Payroll taxes | $56,416 |
| Fees for services: Management | $0 |
| Fees for services: Legal | $152,315 |
| Fees for services: Accounting | $49,215 |
| Fees for services: Lobbying | $0 |
| Fees for services: Fundraising | $0 |
| Fees for services: Investment Management | $12,220 |
| Fees for services: Other | $0 |
| Advertising and promotion | $0 |
| Office expenses | $87,965 |
| Information technology | $33,236 |
| Royalties | $0 |
| Occupancy | $22,197 |
| Travel | $0 |
| Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 |
| Conferences, conventions, and meetings | $28,169 |
| Interest | $0 |
| Payments to affiliates | $0 |
| Depreciation, depletion, and amortization | $8,258 |
| Insurance | $107,032 |
| All other expenses | $30,857 |
| Total functional expenses | $2,594,780 |
| Balance Sheet | |
|---|---|
| Cash—non-interest-bearing | $229,154 |
| Savings and temporary cash investments | $444,447 |
| 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 | $89,571 |
| Prepaid expenses and deferred charges | $0 |
| Net Land, buildings, and equipment | $14,508 |
| Investments—publicly traded securities | $3,250,542 |
| Investments—other securities | $13,138 |
| Investments—program-related | $0 |
| Intangible assets | $0 |
| Other assets | $65,666 |
| Total assets | $4,107,026 |
| Accounts payable and accrued expenses | $0 |
| 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 | $52,794 |
| Total liabilities | $52,794 |
| Net assets without donor restrictions | $4,054,232 |
| 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 | $4,107,026 |