Plasterers & Cement Masons Scholarship F

Nonprofit profile at a glance

EIN
030562756
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Sacramento, CA, USA
Phone
9165650128
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$178,387
Expenses
$125,960
Assets
$442,342
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Jerry Slavonia (President)
  • Ken Berry (Vice President)
  • Bob Noto (Vice President)

People named in this filing

  • Jerry Slavonia (President)
  • Ken Berry (Vice President)
  • Bob Noto (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To carry out community service activities on behalf of the Plasters & Cement Local Union No. 400, specifically a charity gold tournament to raise money to provide scholarships.

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating revenue.
Distribution model
Member-benefit provider. The nonprofit used 99% of its reported program spending for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 82
  • Accountability: 18
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.2%; rating input score 71
  • Program expense ratio: 98.1%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.4%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 3.51; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 10.3% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 9% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 14.2% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 71.2% of revenue deployed · 98.1% of spending went to programs
  • Governance: 0 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $124K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.