{"success":true,"data":{"_id":237307587,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Union health and welfare fund for the purpose of providing medical and death benefits for its members and their dependents.","primary_activities":"Group insurance premiums\n\nClaim payments","year":2012,"name":"OPERATIVE PLASTERERS' & CEMENT MASONS'","phone":"3096370250","type":"990","principal_officer":"JOSEPH WEST","year_formation":1974,"state_legal_domicile":"IL","total_volunteers":0,"tax_period_begin":"2012-09-01T00:00:00","tax_period_end":"2013-08-31T00:00:00","address":"C/O BODTKE STEWART 8919 N KNOXVILLE, PEORIA, IL, 61615, USA","city":"PEORIA","state":"IL","country":"USA","zip_code":"61615"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":2414815,"Contributions":{"value":0},"Program revenue":{"value":1438172,"Total revenue":1438172,"Unrelated business revenue":0},"Investment income":{"value":768,"Investment income total":768},"Other revenues":{"value":975875,"Other total":975875}},"Expenses":{"value":2156258,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":1919062,"Benefits paid to members Total":1919062},"Salaries":{"value":510,"Payroll taxes":510},"Other expenses":{"value":236686,"Legal":10611,"Accounting":17474,"Occupancy":2263,"Itemized Expenses":{"value":195519,"VARIOUS":195519},"All other expenses":10819}},"Assets":{"value":1823774,"Savings and temp cash investments":1265321,"Accounts receivable":535314,"Prepaid expenses deferred charges":4685,"Investments other":18368,"Other assets":86},"Liabilities":{"value":8245942,"Accounts payable, accrued":921536,"Deferred, revenue":7500,"Other liabilities":7316906},"Fund balance":{"value":-6422168},"Form990Details":{"program_service_accomplishments":[{"description":"GROUP INSURANCE PREMIUMS","expense":339827},{"description":"CLAIM PAYMENTS","expense":1579235,"revenue":1438172},{"revenue":975875}],"program_service_revenue_detail":[{"business_code":"525100","description":"CONTRIBUTIONS FROM PAR","total_revenue":1438172,"related_or_exempt_function_income":1438172}],"functional_expense_allocations":{"payroll_taxes":{"management_and_general":510,"total":510},"legal_fees":{"management_and_general":10611,"total":10611},"accounting_fees":{"management_and_general":17474,"total":17474},"occupancy":{"management_and_general":2263,"total":2263},"all_other_expenses":{"management_and_general":10819,"total":10819}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"JOSEPH WEST","address_line1":"C/O BODTKE STEWART 8919 N KNOXVILLE","city":"PEORIA","state":"IL","zip":"61615"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"3096370250","business_name_line1":"BODTKE & STEWART","address_line1":"8919 NORTH KNOXVILLE","city":"PEORIA","state":"IL","zip":"61615"},"officers_directors_key_employees":[{"title":"CHAIRMAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"other_liabilities":{"liabilities":[{"description":"ESTIMATED FUTURE BENEFITS","amount":7316906}],"total_liability":7316906},"revenue_reconciliation":{"total_revenue_audited_financial_statements":2413911,"net_unrealized_gains_investments":-904,"revenue_not_reported":-904,"revenue_subtotal":2414815,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":2414815},"expense_reconciliation":{"total_expenses_audited_financial_statements":2156258,"expenses_not_reported":0,"expenses_subtotal":2156258,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":2156258}},"ScheduleR":{"tax_exempt_organizations":[{"ein":370557425,"business_name_line1":"OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION","primary_activities":"UNION IS THE PLAN SPONSOR","exempt_code_section":"501(C)(5)","controlled_organization":false,"legal_domicile_state":"IL","address_line1":"C/O JOSEPH WEST 8919 NORTH KNOXVILL","city":"PEORIA","state":"IL","zip":"61615","name":"OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION","address":"C/O JOSEPH WEST 8919 NORTH KNOXVILL, PEORIA, IL, 61615"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201431969349301253_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Union health and welfare fund for the purpose of providing medical and death benefits for its members and their dependents.","primary_activities":"Group insurance premiums\n\nClaim payments\n\nOther program services","year":2011,"name":"OPERATIVE PLASTERERS' & CEMENT MASONS'","phone":"3096370250","type":"990","principal_officer":"JOSEPH WEST","year_formation":1974,"state_legal_domicile":"IL","total_volunteers":0,"tax_period_begin":"2011-09-01T00:00:00","tax_period_end":"2012-08-31T00:00:00","address":"C/O BODTKE STEWART 8919 N KNOXVILLE, PEORIA, IL, 61615, USA","city":"PEORIA","state":"IL","country":"USA","zip_code":"61615"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":1690845,"Contributions":{"value":0},"Program revenue":{"value":1529357,"Total revenue":1529357,"Unrelated business revenue":0},"Investment income":{"value":11329,"Investment income total":4123,"Net investment gain":7206},"Other revenues":{"value":150159,"Other total":150159}},"Expenses":{"value":1924321,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":1820331,"Benefits paid to members Total":1820331},"Salaries":{"value":1182,"Payroll taxes":1182},"Other expenses":{"value":102808,"Legal":7201,"Accounting":19400,"Itemized Expenses":{"value":75610,"VARIOUS":75610},"All other expenses":597}},"Assets":{"value":1475531,"Savings and temp cash investments":1066080,"Accounts receivable":385662,"Prepaid expenses deferred charges":4870,"Investments other":18833,"Other assets":86},"Liabilities":{"value":10684208,"Accounts payable, accrued":805000,"Other liabilities":9879208},"Fund balance":{"value":-9208677},"Form990Details":{"program_service_accomplishments":[{"description":"GROUP INSURANCE PREMIUMS","expense":339382},{"description":"CLAIM PAYMENTS","expense":1480949,"revenue":1529357},{"description":"OTHER PROGRAM SERVICES","revenue":150159}],"program_service_revenue_detail":[{"business_code":"525100","description":"CONTRIBUTIONS FROM PAR","total_revenue":1529357,"related_or_exempt_function_income":1529357}],"functional_expense_allocations":{"payroll_taxes":{"management_and_general":1182,"total":1182},"legal_fees":{"management_and_general":7201,"total":7201},"accounting_fees":{"management_and_general":19400,"total":19400},"all_other_expenses":{"management_and_general":597,"total":597}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"JOSEPH WEST","address_line1":"C/O BODTKE STEWART 8919 N KNOXVILLE","city":"PEORIA","state":"IL","zip":"61615"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"3096370250","business_name_line1":"BODTKE & STEWART","address_line1":"8919 NORTH KNOXVILLE","city":"PEORIA","state":"IL","zip":"61615"},"officers_directors_key_employees":[{"title":"CHAIRMAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"other_liabilities":{"liabilities":[{"description":"ESTIMATED FUTURE BENEFITS","amount":9879208}],"total_liability":9879208},"net_assets_reconciliation":{"total_revenue":1690845,"total_expenses":1924321,"excess_or_deficit_for_year":-233476,"other_amount":-943266,"total_adjustments":-943266,"excess_or_deficit_per_financial_statements":-1176742},"revenue_reconciliation":{"total_revenue_audited_financial_statements":1685729,"net_unrealized_gains_investments":-5116,"revenue_not_reported":-5116,"revenue_subtotal":1690845,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":1690845},"expense_reconciliation":{"total_expenses_audited_financial_statements":1817321,"expenses_not_reported":0,"expenses_subtotal":1817321,"other_expenses_not_included":107000,"expenses_not_reported_financial_statement":107000,"total_expenses_per_990":1924321},"supplemental_information":[{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"UNREALIZED GAINS/LOSSES ON INVESTMENTS -5,116. INCREASE IN BENEFIT OBLIGATIONS -938,150. TOTAL TO SCHEDULE D, PART XI, LINE 8: -943,266."},{"identifier":"PART XIII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"CHANGE IN HEALTH CLAIMS PAYABLE 107,000."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":370557425,"business_name_line1":"OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION","primary_activities":"UNION IS THE PLAN SPONSOR","exempt_code_section":"501(C)(5)","controlled_organization":false,"legal_domicile_state":"IL","address_line1":"C/O JOSEPH WEST 8919 NORTH KNOXVILL","city":"PEORIA","state":"IL","zip":"61615","name":"OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION","address":"C/O JOSEPH WEST 8919 NORTH KNOXVILL, PEORIA, IL, 61615"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201311689349301101_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Union health and welfare fund for the purpose of providing medical and death benefits for its members and their dependents.","primary_activities":"Group insurance premiums\n\nClaim payments\n\nOther program services","year":2009,"name":"OPERATIVE PLASTERERS' AND CEMENT MASONS'","phone":"3096737330","type":"990","principal_officer":"JOSEPH WEST","year_formation":1974,"state_legal_domicile":"IL","total_volunteers":0,"tax_period_begin":"2009-09-01T00:00:00","tax_period_end":"2010-08-31T00:00:00","address":"HCH ADMINISTRATION 209 W ROMEO, PEORIA, IL, 61605, USA","city":"PEORIA","state":"IL","country":"USA","zip_code":"61605"},"Governance":{"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":1361328,"Contributions":{"value":0},"Program revenue":{"value":1195976,"Total revenue":1195976,"Unrelated business revenue":0},"Investment income":{"value":62904,"Investment income total":29969,"Net investment gain":32935},"Other revenues":{"value":102448,"Other total":102448}},"Expenses":{"value":1779787,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":1657859,"Benefits paid to members Total":1657859},"Salaries":{"value":976,"Payroll taxes":976},"Other expenses":{"value":120952,"Legal":6041,"Accounting":8350,"Itemized Expenses":{"value":106561,"VARIOUS":106561}}},"Assets":{"value":1673193,"Savings and temp cash investments":1009147,"Accounts receivable":300776,"Prepaid expenses deferred charges":4984,"Investments other":358200,"Other assets":86},"Liabilities":{"value":8916021,"Accounts payable, accrued":777000,"Other liabilities":8139021},"Fund balance":{"value":-7242828},"Form990Details":{"program_service_accomplishments":[{"description":"GROUP INSURANCE PREMIUMS","expense":224282},{"description":"CLAIM PAYMENTS","expense":1433577,"revenue":1195976},{"description":"OTHER PROGRAM SERVICES","revenue":102448}],"program_service_revenue_detail":[{"business_code":"525100","description":"CONTRIBUTIONS FROM PAR","total_revenue":1195976,"related_or_exempt_function_income":1195976}],"functional_expense_allocations":{"payroll_taxes":{"management_and_general":976,"total":976},"legal_fees":{"management_and_general":6041,"total":6041},"accounting_fees":{"management_and_general":8350,"total":8350}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true},"principal_officer_detail":{"person_name":"JOSEPH WEST","address_line1":"HCH ADMINISTRATION 209 W ROMEO","address_line2":"GARRETT No","city":"PEORIA","state":"IL","zip":"61605"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"3096737330","business_name_line1":"HCH ADMINISTRATION","address_line1":"209 W ROMEO GARRETT","city":"PEORIA","state":"IL","zip":"61605"},"officers_directors_key_employees":[{"title":"CHAIRMAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"securities":{"other_securities":[{"description":"SEcurities and other investments","book_value":358200,"method_of_valuation":"F"}],"total_book_value":358200},"other_liabilities":{"liabilities":[{"description":"ESTIMATED FUTURE BENEFITS","amount":8139021}],"total_liability":8139021},"net_assets_reconciliation":{"total_revenue":1361328,"total_expenses":1779787,"excess_or_deficit_for_year":-418459,"other_amount":-1691937,"total_adjustments":-1691937,"excess_or_deficit_per_financial_statements":-2110396},"revenue_reconciliation":{"total_revenue_audited_financial_statements":1371948,"net_unrealized_gains_investments":10620,"revenue_not_reported":10620,"revenue_subtotal":1361328,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":1361328},"expense_reconciliation":{"total_expenses_audited_financial_statements":1727787,"other_expenses_included":-52000,"expenses_not_reported":-52000,"expenses_subtotal":1779787,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":1779787},"supplemental_information":[{"identifier":"Part XI, Line 8 - Other Adjustments:","explanation":"UNREALIZED GAINS/LOSSES ON INVESTMENTS: 10620. INCREASE IN BENEFIT OBLIGATIONS: -1702557."},{"identifier":"Part XIII, Line 2d - Other Adjustments:","explanation":"CHANGE IN HEALTH CLAIMS PAYABLE: -52000."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":370557425,"business_name_line1":"OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION","primary_activities":"UNION IS THE PLAN SPONSOR","exempt_code_section":"501(c)(5)","legal_domicile_state":"IL","address_line1":"400 NE JEFFERSON AVE ROOM 100","city":"PEORIA","state":"IL","zip":"61603","name":"OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION","address":"400 NE JEFFERSON AVE ROOM 100, PEORIA, IL, 61603"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201131969349300028_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Union health and welfare fund for the purpose of providing medical and death benefits for its members and their dependents.","primary_activities":"Group insurance premiums\n\nClaim payments\n\nOther program services","year":2010,"name":"OPERATIVE PLASTERERS' & CEMENT MASONS'","phone":"3096370250","type":"990","principal_officer":"JAMES BODTKE","year_formation":1974,"state_legal_domicile":"IL","total_volunteers":0,"tax_period_begin":"2010-09-01T00:00:00","tax_period_end":"2011-08-31T00:00:00","address":"C/O BODTKE STEWART 8919 N KNOXVILLE, PEORIA, IL, 61615, USA","city":"PEORIA","state":"IL","country":"USA","zip_code":"61615"},"Governance":{"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":1489233,"Contributions":{"value":0},"Program revenue":{"value":1224555,"Total revenue":1224555,"Unrelated business revenue":0},"Investment income":{"value":37630,"Investment income total":11067,"Net investment gain":26563},"Other revenues":{"value":227048,"Other total":227048}},"Expenses":{"value":1445772,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":1329804,"Benefits paid to members Total":1329804},"Salaries":{"value":84,"Payroll taxes":84},"Other expenses":{"value":115884,"Legal":10185,"Accounting":17290,"Itemized Expenses":{"value":88409,"VARIOUS":88409}}},"Assets":{"value":1607123,"Savings and temp cash investments":1060075,"Accounts receivable":428629,"Prepaid expenses deferred charges":4870,"Investments other":113463,"Other assets":86},"Liabilities":{"value":9639058,"Accounts payable, accrued":698000,"Other liabilities":8941058},"Fund balance":{"value":-8031935},"Form990Details":{"program_service_accomplishments":[{"description":"GROUP INSURANCE PREMIUMS","expense":276442},{"description":"CLAIM PAYMENTS","expense":1053362,"revenue":1224555},{"description":"OTHER PROGRAM SERVICES","revenue":227048}],"program_service_revenue_detail":[{"business_code":"525100","description":"CONTRIBUTIONS FROM PAR","total_revenue":1224555,"related_or_exempt_function_income":1224555}],"functional_expense_allocations":{"payroll_taxes":{"management_and_general":84,"total":84},"legal_fees":{"management_and_general":10185,"total":10185},"accounting_fees":{"management_and_general":17290,"total":17290}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"JAMES BODTKE","address_line1":"C/O BODTKE STEWART 8919 N KNOXVILLE","city":"PEORIA","state":"IL","zip":"61615"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"3096370250","business_name_line1":"HCH ADMINISTRATION","address_line1":"C/O BODTKE STEWART 8919 NORTH","city":"PEORIA","state":"IL","zip":"61615"},"officers_directors_key_employees":[{"title":"CHAIRMAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"securities":{"other_securities":[{"description":"SECURITIES AND OTHER INVESTMENTS","book_value":113463,"method_of_valuation":"F"}],"total_book_value":113463},"other_liabilities":{"liabilities":[{"description":"ESTIMATED FUTURE BENEFITS","amount":8941058}],"total_liability":8941058},"net_assets_reconciliation":{"total_revenue":1489233,"total_expenses":1445772,"excess_or_deficit_for_year":43461,"other_amount":-832568,"total_adjustments":-832568,"excess_or_deficit_per_financial_statements":-789107},"revenue_reconciliation":{"total_revenue_audited_financial_statements":1458702,"net_unrealized_gains_investments":-30531,"revenue_not_reported":-30531,"revenue_subtotal":1489233,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":1489233},"expense_reconciliation":{"total_expenses_audited_financial_statements":1524772,"other_expenses_included":79000,"expenses_not_reported":79000,"expenses_subtotal":1445772,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":1445772},"supplemental_information":[{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"UNREALIZED GAINS/LOSSES ON INVESTMENTS -30,531. INCREASE IN BENEFIT OBLIGATIONS -802,037."},{"identifier":"PART XIII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"CHANGE IN HEALTH CLAIMS PAYABLE 79,000."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":370557425,"business_name_line1":"OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION","primary_activities":"UNION IS THE PLAN SPONSOR","exempt_code_section":"501(C)(5)","controlled_organization":false,"legal_domicile_state":"IL","address_line1":"C/O BODTKE STEWART 8919 NORTH KNOXV","city":"PEORIA","state":"IL","zip":"61615","name":"OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION","address":"C/O BODTKE STEWART 8919 NORTH KNOXV, PEORIA, IL, 61615"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201221989349300232_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Union health and welfare fund for the purpose of providing medical and death benefits for its members and their dependents.","primary_activities":"Group insurance premiums\n\nClaim payments","year":2012,"name":"OPERATIVE PLASTERERS' & CEMENT MASONS'","phone":"3096370250","type":"990","principal_officer":"JOSEPH WEST","year_formation":1974,"state_legal_domicile":"IL","total_volunteers":0,"tax_period_begin":"2012-09-01T00:00:00","tax_period_end":"2013-08-31T00:00:00","address":"C/O BODTKE STEWART 8919 N KNOXVILLE, PEORIA, IL, 61615, USA","city":"PEORIA","state":"IL","country":"USA","zip_code":"61615"},"Governance":{"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":2414815,"Contributions":{"value":0},"Program revenue":{"value":1438172,"Total revenue":1438172,"Unrelated business revenue":0},"Investment income":{"value":768,"Investment income total":768},"Other revenues":{"value":975875,"Other total":975875}},"Expenses":{"value":2156258,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":1919062,"Benefits paid to members Total":1919062},"Salaries":{"value":510,"Payroll taxes":510},"Other expenses":{"value":236686,"Legal":10611,"Accounting":17474,"Occupancy":2263,"Itemized Expenses":{"value":195519,"VARIOUS":195519},"All other expenses":10819}},"Assets":{"value":1823774,"Savings and temp cash investments":1265321,"Accounts receivable":535314,"Prepaid expenses deferred charges":4685,"Investments other":18368,"Other assets":86},"Liabilities":{"value":8245942,"Accounts payable, accrued":921536,"Deferred, revenue":7500,"Other liabilities":7316906},"Fund balance":{"value":-6422168},"Form990Details":{"program_service_accomplishments":[{"description":"GROUP INSURANCE PREMIUMS","expense":339827},{"description":"CLAIM PAYMENTS","expense":1579235,"revenue":1438172},{"revenue":975875}],"program_service_revenue_detail":[{"business_code":"525100","description":"CONTRIBUTIONS FROM PAR","total_revenue":1438172,"related_or_exempt_function_income":1438172}],"functional_expense_allocations":{"payroll_taxes":{"management_and_general":510,"total":510},"legal_fees":{"management_and_general":10611,"total":10611},"accounting_fees":{"management_and_general":17474,"total":17474},"occupancy":{"management_and_general":2263,"total":2263},"all_other_expenses":{"management_and_general":10819,"total":10819}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"JOSEPH WEST","address_line1":"C/O BODTKE STEWART 8919 N KNOXVILLE","city":"PEORIA","state":"IL","zip":"61615"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"3096370250","business_name_line1":"BODTKE & STEWART","address_line1":"8919 NORTH KNOXVILLE","city":"PEORIA","state":"IL","zip":"61615"},"officers_directors_key_employees":[{"title":"CHAIRMAN","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"other_liabilities":{"liabilities":[{"description":"ESTIMATED FUTURE BENEFITS","amount":7316906}],"total_liability":7316906},"revenue_reconciliation":{"total_revenue_audited_financial_statements":2413911,"net_unrealized_gains_investments":-904,"revenue_not_reported":-904,"revenue_subtotal":2414815,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":2414815},"expense_reconciliation":{"total_expenses_audited_financial_statements":2156258,"expenses_not_reported":0,"expenses_subtotal":2156258,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":2156258}},"ScheduleR":{"tax_exempt_organizations":[{"ein":370557425,"business_name_line1":"OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION","primary_activities":"UNION IS THE PLAN SPONSOR","exempt_code_section":"501(C)(5)","controlled_organization":false,"legal_domicile_state":"IL","address_line1":"C/O JOSEPH WEST 8919 NORTH KNOXVILL","city":"PEORIA","state":"IL","zip":"61615","name":"OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION","address":"C/O JOSEPH WEST 8919 NORTH KNOXVILL, PEORIA, IL, 61615"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":0.10707114209577132,"percentile":0.6468789124897466},"Operating Reserve Ratio":{"score":0.8458050938245795,"percentile":0.41794335861801674},"Liabilities to Assets Ratio":{"score":4.5213617476726835,"percentile":0.014062718013115668},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.1933275552918747,"percentile":0.897425902041183},"Asset Growth":{"score":0.019463187925261957,"percentile":0.3977211523304083},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.4444444444444444,"weight":5,"atoms":{"Conflict of interest policy":{"value":false},"Whistle blower policy":{"value":false},"Document retention policy":{"value":false},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.7685185185185185,"weight":14},"Sustainability":{"score":0.48619156860228585,"weight":13},"Growth":{"score":0.7308576521375914,"weight":8}},"Overall Score":{"score":0.7804838339670855,"percentile":0.6101024229172384}},"source_xml":"201431969349301253_public.xml"},"sector":"Mutual/Membership Benefit","donation_categories":[],"zakat_policy":null},"error":null}