Operative Plasterers & Cement Masons International Association #797
Nonprofit profile at a glance
- EIN
- 880056472
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Las Vegas, NV, USA
- Phone
- 7024529199
- Rating
- 41
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,227,287
- Expenses
- $2,177,046
- Assets
- $2,904,660
- Liabilities
- $35,666
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- PAUL BENIGNO (PRESIDENT/BUS. AGENT)
- ARNULFO GARCIA (VICE PRESIDENT-NORTH)
Highest reported compensation
- MARC LEAVITT (BUS. MGR/FINANCIAL SECRETARY): $233,548 total reported compensation
- PAUL BENIGNO (PRESIDENT/BUS. AGENT): $202,818 total reported compensation
- JOSE MARQUEZ (EXECUTIVE BOARD): $193,564 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The union provides training and services to union members to assist in securing employment and a fair standard of wages.
What it reported doing in 2024
To organize workers, improve wages, and working conditions through organization, negotiation, and collective bargaining.
Operating model
- Revenue model
- Earned-program. 95% 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
MIXED - The filed numbers largely add up and most filed governance safeguards are in place. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 64
- Accountability: 81
- Sustainability: 44
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 11th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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
Sustainability
- Operating margin: 2.3%; rating input score 42; 42nd percentile among comparable filings
- Total-asset coverage ratio: 1.33; rating input score 47; 47th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 84; 84th percentile among comparable filings
- Officer compensation ratio: 47.1%; rating input score 1; 1st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 6.4% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: 4% per year; rating input score 100; 29th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 8 of 12 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $234K · 13 people listed · 0 of 6 pay-setting controls reported
- Consistency: 13 of 30 current checks pass · 17 findings to review
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 11 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 6 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Sustainability: Operating margin scored 42/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX BenefitsToMembers column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesOther column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherEmployeeBenefits column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PaymentsToAffiliates column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PensionPlanContributions column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 1/100.