Operative Plasterers & Cement Masons Local 18

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

7 people listed

BILL STIEGLITZ (VICE PRESIDENT/E BOARD - PAST): $173,144 total reported compensation
SCOTT NIMMO (PRESIDENT/E BOARD): $168,136 total reported compensation
MARK WINKLER (BUS MAN/FIN SEC/E BOARD): $166,422 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Operation of local union for benefit of its members.

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: 92.9%; rating input score 93; 13th 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

Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Pass
- Independent financial-statement audit: Pass

Operating margin: 20.5%; rating input score 77; 77th percentile among comparable filings
Total-asset coverage ratio: 0.91; rating input score 34; 34th percentile among comparable filings
Liabilities to assets ratio: 0.04; rating input score 72; 72nd percentile among comparable filings
Officer compensation ratio: 47%; rating input score 1; 1st percentile among comparable filings

Program expense growth: 3.7% per year; rating input score 100; 32nd percentile among comparable filings
Revenue growth: 2.7% per year; rating input score 100; 25th percentile among comparable filings
Asset growth: 5.2% per year; rating input score 100; 35th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 0 of 5 board members independent · 5 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $173K · 7 people listed · 0 of 6 pay-setting controls reported
Consistency: 13 of 14 current checks pass · 1 finding to review
Schedules: 5 filed schedules · includes executive pay
Filing history: 11 filing years from 2013 to 2024
Contacts: How to reach this organization
Money network: 7 filed money-flow records
Related organizations: 1 filed related-organization link
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.

High — Accountability: Independent voting board scored 0/100.
High — Transparency & Controls: Pay-setting controls scored 0/100.
Review — Accountability: Governance controls: 4 of 9 not reported.
Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
High — Sustainability: Officer compensation ratio scored 1/100.