Operative Plasterers & Cement Masons

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

12 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Labor union

To organize all workers for their moral, economic and social advancement.

Revenue model: Earned-program. 99% 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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 57.1%; rating input score 57; 11th percentile among comparable filings
Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: 21.2%; rating input score 85; 85th percentile among comparable filings
Total-asset coverage ratio: 0.99; rating input score 46; 46th percentile among comparable filings
Liabilities to assets ratio: 0.1; rating input score 56; 56th percentile among comparable filings
Officer compensation ratio: 42.5%; rating input score 2; 2nd percentile among comparable filings

Program expense growth: Limited
Revenue growth: 10.3% per year; rating input score 100; 69th percentile among comparable filings
Asset growth: 29.6% per year; rating input score 100; 88th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 4 of 7 board members independent · 6 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $165K · 12 people listed · 1 of 6 pay-setting controls reported
Consistency: 10 of 10 current checks pass
Schedules: 5 filed schedules · includes executive pay
Filing history: 2 filing years from 2010 to 2011
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.

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