Operative Plasterers’ & Cement Masons’ International Association

Legal name: Operative Plasterers and Cement Masons Local #9

Nonprofit profile at a glance

EIN
160578655
IRS 990 coverage
2014–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
North Tonawanda, NY, USA
Phone
7165251299
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$470,168
Expenses
$382,374
Assets
$197,707
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JOSHUA JOHNSON (PRESIDENT)
  • JOSH CONROY (VICE PRESIDENT)

Highest reported compensation

  • PAUL BROWN (BUSINESS AGENT): $20,040 total reported compensation
  • ERIC BROWN (FINANCIAL SECRETARY): $8,318 total reported compensation
  • JOSHUA JOHNSON (PRESIDENT): $500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We organize workers and provide jobs for our members.

What it reported doing in 2025

The organization maintains a market recovery fund. When necessary, the organization will accept and manage jobs in its trade. The organization employs its members on the jobs. The program keeps members employed during times of low work availability.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 80% for direct work, and 20% for affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 40
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.5%; rating input score 82
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 20th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.7%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 7.7%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 0.6% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 0.8% per year; rating input score 100; 25th percentile among comparable filings

Details

  • What they do: 2 operating locations identified
  • Where the money goes: 81.5% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 5 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $382K in reported program spending
  • Leadership: top reported pay $20K · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.