Operative Plasterers and Cement Masons International Association Local 592
Nonprofit profile at a glance
- EIN
- 230932560
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Philadelphia, PA, USA
- Phone
- 2154680235
- Rating confidence
- Limited
Reported finances
- Revenue
- $693,089
- Expenses
- $492,784
- Assets
- $4,011,461
- Liabilities
- $15,234
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- MARK WILDSMITH (PRESIDENT/BUS. MANAGER (P))
- DENNIS FIFE (PRESIDENT/BUS. MANAGER)
- NEIL KLINE (VICE PRESIDENT)
Highest reported compensation
- DENNIS FIFE (PRESIDENT/BUS. MANAGER): $279,844 total reported compensation
- ROBERT PETRACCI (FINANCIAL SECRETARY-TREASURER): $260,164 total reported compensation
- NEIL KLINE (VICE PRESIDENT): $255,327 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The objects of this union shall be to encourage a high standard of skill among its members, thus providing the trade with competent workers to obtain and maintain a fair standard of wages; to assist each other in securing employment; to protect the jurisdiction of the trade; to thoroughly organize those working at our crafts for mutual benefit, protection and general well being; and to advance and elevate the moral, intellectual, social and financial conditions of all its members.
What it reported doing in 2025
To organize all workers for the economic, moral and social advancement of their condition and status.
Operating model
- Revenue model
- Earned-program. 84% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 63
- Accountability: 18
- Sustainability: 72
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 10th percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 95.3%; rating input score 95; 46th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 28.9%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 8.14; rating input score 90; 90th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 67; 67th percentile among comparable filings
- Officer compensation ratio: 155.8%; rating input score 0; 0th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -9.6% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: 0.1% per year; rating input score 100; 16th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 16 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $280K · 20 people listed · 0 of 6 pay-setting controls reported
- Consistency: 12 of 13 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants and executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 11 filed money-flow records
- Related organizations: 2 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Growth: Revenue growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 0/100.