Operative Plasterers & Cement Masons International Association, 527 Pcm in Bridgeton, Missouri (MO)

Operative Plasterers & Cement Masons International Association, 527 Pcm
Employer Identification Number (EIN)	430210270
Name of Organization	Operative Plasterers & Cement Masons International Association
Secondary Name	527 Pcm
Address	3341 Hollenberg Dr, Bridgeton, MO 63044-2433
Activities	Association of employees
Subsection	Labor Organization
Ruling Date	02/1944
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	09/2014
Assets	$1,000,000 to $4,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$4,458,750
Amount of Income	$1,243,081
Form 990 Revenue Amount	$1,241,547

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

	2012	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	Yes	Yes	Yes
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other liabilities?	Yes	Yes	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No	No
Did the organization operate one or more hospital facilities?	No	No	No
Did the organization attach a copy of its audited financial statements?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No	No

	2011	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		2	2	2
The number of Forms W-2G		0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		15	13	12
Did the organization file all required federal employment tax returns?		Yes	Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No	No
Has it filed a Form 990-T for this year?		No	No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No	No
Did the organization file Form 8886-T?		No	No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0	$0
The amount of reserves on hand		$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No	No
Has it filed a Form 720 to report these payments?		No	No	No

	2012	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$335,709	$386,124	$387,250
Total reportable compensation from related organizations	$0	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$175,884	$221,559	$224,931
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0	0

	2011	2012	2013	2014
Statement of Revenue
Total revenue	$1,131,888	$1,171,268	$1,142,525	$1,241,547
Contributions, Gifts, Grants and Other Similar Amounts	$0	$0	$0	$0
Program Service Revenue	$1,003,794	$1,009,770	$1,038,172	$1,087,654
900099		$1,009,770	$1,038,172	$1,087,654
All other program service revenue		$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$27,769	$18,716	$15,176	$12,217
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$-526	$1,833	$-1,826	$-1,534
Gross amount from sales of assets other than inventory (Securities / Other)	$0 / $650	$0 / $73,500	$0 / $0	$0 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$0 / $1,176	$0 / $71,667	$0 / $1,826	$0 / $1,534
Gain or (loss) (Securities / Other)	$0 / $-526	$0 / $1,833	$0 / $-1,826	$0 / $-1,534
Net income/loss from fundraising events	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$100,851	$140,949	$91,003	$143,210
900099		$137,247	$89,329	$108,980
900099		$3,106	$1,111	$33,850
900099		$596	$563	$380
All other revenue		$0	$0	$0

	2011	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$1,235,118	$1,312,540	$1,480,427	$1,502,982
Grants and other assistance to domestic organizations and domestic governments		$0	$0	$0
Grants and other assistance to domestic individuals		$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0	$0
Benefits paid to or for members		$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$486,759	$511,593	$607,683	$627,352
Compensation not included above, to disqualified persons		$0	$0	$0
Other salaries and wages	$36,211	$35,174	$40,172	$39,664
Pension plan accruals and contributions		$8,342	$8,727	$9,114
Other employee benefits		$17,581	$18,996	$21,142
Payroll taxes	$27,184	$28,941	$32,798	$33,677
Fees for services (non-employees)
Management		$0	$0	$0
Legal		$14,041	$14,038	$1,500
Accounting		$18,381	$22,653	$17,540
Lobbying		$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees		$801	$1,190	$40
Other		$0	$0	$0
Advertising and promotion		$4,220	$2,297	$20,544
Office expenses		$33,378	$30,574	$34,757
Information technology		$16,474	$10,668	$5,008
Royalties		$0	$0	$0
Occupancy		$7,842	$10,380	$12,661
Travel		$18,319	$29,798	$23,452
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0	$0
Conferences, conventions, and meetings		$28,506	$30,388	$50,546
Interest		$0	$0	$0
Payments to affiliates		$0	$0	$0
Depreciation, depletion, and amortization		$52,214	$56,198	$53,197
Insurance		$11,473	$12,111	$14,649
Other expenses		$346,194	$379,171	$349,364
Other expenses		$92,128	$78,122	$111,798
Other expenses		$29,128	$44,625	$23,129
Other expenses		$20,162	$28,181	$15,455
Other expenses		$17,648	$21,657	$38,393

	2011	2012	2013	2014
Balance Sheet
Total assets	$5,137,327	$5,013,663	$4,721,198	$4,458,750
Cash - non-interest-bearing		$67,658	$64,077	$67,117
Savings and temporary cash investments		$4,239,412	$3,989,442	$3,858,169
Pledges and grants receivable, net		$0	$0	$0
Accounts receivable, net		$105,679	$115,707	$96,810
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0	$0
Notes and loans receivable, net		$0	$0	$0
Inventories for sale or use		$2,879	$4,332	$2,798
Prepaid expenses and deferred charges		$2,991	$889	$4,493
Land, buildings, and equipment: cost or other basis		$502,096	$462,770	$409,573
Investments - publicly traded securities		$0	$0	$0
Investments - other securities		$0	$0	$0
Investments - program-related		$0	$0	$0
Intangible assets		$0	$0	$0
Other assets		$92,948	$83,981	$19,790
Total liabilities	$88,527	$106,135	$151,572	$150,559
Accounts payable and accrued expenses		$93,750	$140,562	$139,449
Grants payable		$0	$0	$0
Deferred revenue		$12,385	$11,010	$11,110
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability		$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$0	$0	$0
Total net assets or fund balances	$5,048,800	$4,907,528	$4,569,626	$4,308,191
Unrestricted net assets		$4,907,528	$4,569,626	$4,308,191
Temporarily restricted net assets		$0	$0	$0
Permanently restricted net assets		$0	$0	$0
Capital stock or trust principal, or current funds		$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
Other organizations in Missouri
1	H E R O E S Care Inc	5924 Antire Rd, High Ridge, MO 63049-2130	MO	2014-02	$10,132,459
2	Operation Liftoff Inc	12255 Natural Bridge Rd Unit 716, Bridgeton, MO 63044-5005	MO	1985-08	$0
3	Operation Safestreet	1200 Market St Rm 422, Saint Louis, MO 63103-2807	MO	1984-03	$355,989
4	Operation Shower	125 Brighton Way, Clayton, MO 63105-3601	MO	2009-07	$880,098
5	Operation Spot Inc	PO BOX 29563, Saint Louis, MO 63126-8563	MO	1996-07	$136,453
6	Operation Undergarment	23 Bristol Valley Ct, St Peters, MO 63376-7913	MO	2014-07	$5,164
7	Operation Weed & Seed St Louis Inc	16100 Chestrfld Pkwy W Ste 248, Chesterfield, MO 63017-4817	MO	1995-12	$420,366
8	Operation Weed And Seed - Southeast Missouri Inc	1 University Plz Msc 2030, Cpe Girardeau, MO 63701-4710	MO	1998-01	$158,481
9	Operative Plasterers & Cement Masons International Association, 3 Pcm Local	4656 Baumgartner Rd, Saint Louis, MO 63129-2818	MO	1944-07	$280,899
10	Operative Plasterers & Cement Masons International Association, 518 Pcm	301 S Main St, Independence, MO 64050-3810	MO	1940-07	$1,042,430
11	Operative Plasterers & Cement Masons International Association, 527 Pcm	3341 Hollenberg Dr, Bridgeton, MO 63044-2433	MO	1944-02	$1,243,081
12	Operative Plasterers & Cement Masons International Association, 908 Pcm	1131 N Kingshighway St Ste 2d, Cpe Girardeau, MO 63701-3559	MO	1966-11	$55,320
13	Opojaz Inc	7507 Byron Plaee 1st Floor, St Louis, MO 63105	MO	1986-05	$43,789
14	Oppenstein Brothers Foundation	118 W 47th St, Kansas City, MO 64112-1601	MO	1976-10	$11,525,714
15	Opportunity Enterprises Inc	908 E Bolen, Carrollton, MO 64633	MO	1976-06	$328,364
16	Opportunity Industrialization Center Of The Midwest	5814 Thekla Ave, St Louis, MO 63120-1933	MO	2001-09	$275,536
17	Opportunity Sheltered Industries Inc	PO BOX 122, Houston, MO 65483-0122	MO	1989-02	$552,819
18	Opportunity Workshop Inc, Highway 169 North	PO BOX 160, Stanberry, MO 64489-0160	MO	1972-06	$1,370,800
19	Optimist Club Foundation Of Mexico Missouri Inc	PO BOX 224, Mexico, MO 65265	MO	1981-05	$17,232
20	Optimist International, 30035 Esprit Oc Of Cape Girardeau Mo	3818 Stonebridge Dr, Cape Girardeau, MO 63701-9539	MO	1966-02	$1,214

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	Operative Plasterers & Cement Masons International Association, Pcm	11720 Beltsville Dr Ste 700, Beltsville, MD 20705-3104	MD	1940-07	$16,035,234
Subordinate	Operative Plasterers & Cement Masons International Association, 526 Welfare Fund	2606 California Ave, Pittsburgh, PA 15212-2637	PA	1940-07	$4,018,203
Subordinate	Operative Plasterers & Cement Masons International Association, 500 Pcm	1605 N Susan Street, Santa Ana, CA 92703-1451	CA	1940-07	$3,110,496
Subordinate	Operative Plasterers & Cement Masons International Association, 692 Pcm State Of Indiana	220 Fulton St, Indianapolis, IN 46202-3705	IN	1940-07	$1,812,058
Subordinate	Operative Plasterers & Cement Masons International Association, 8 Local Pcm	2535 Orthodox St, Philadelphia, PA 19137-1624	PA	1940-07	$1,194,224
Subordinate	Operative Plasterers & Cement Masons International Association, 514 Local Op & Cm	1154 E Lincoln Ave, Madison Hts, MI 48071-4133	MI	1940-07	$1,037,719
Subordinate	Operative Plasterers & Cement Masons Intl Assoc 891 Pcm, 891 Pcm	1517 Kenilworth Ave Ne, Washington, DC 20019-2006	DC	1940-09	$843,742
Subordinate	Operative Plasterers & Cement Masons International Association, 404 Local Pcm	1417 E 25th St, Cleveland, OH 44114-2122	OH	1940-07	$795,841
Subordinate	Operative Plasterers & Cement Masons International Association, 592 Pcm	2843 Snyder Ave, Philadelphia, PA 19145-2429	PA	1940-07	$5,986,564
Subordinate	Operative Plasterers & Cement Masons International Association, 502 Pcm	739 25th Ave, Bellwood, IL 60104-1995	IL	1944-07	$4,076,055
Subordinate	Local Union No 400 Of The Operative Plasters And Cement Masons Intl, Cement Masons Local 400	810 W Stadium Ln, Sacramento, CA 95834-1131	CA	1940-07	$3,951,265
Subordinate	Operative Plasterers & Cement Masons International Association, Northern California District Councl	810 W Stadium Ln, Sacramento, CA 95834-1131	CA	1940-09	$3,817,178
Subordinate	Operative Plasterers & Cement Masons International Association, 600 Pcm	5811 Florence Ave, Bell Gardens, CA 90201-4610	CA	1966-11	$3,623,726
Subordinate	Operative Plasterers & Cement Masons International Association, 630 Pcm	2251 N School St, Honolulu, HI 96819-2539	HI	1961-01	$3,442,173
Subordinate	Operative Plasterers & Cement Masons International Association, 528 Pcm	6362 6th Ave S, Seattle, WA 98108-3436	WA	1960-06	$2,647,650
Subordinate	Operative Plasterers & Cement Masons International Association, 300 Pcm	8400 Enterprise Way Ste 111, Oakland, CA 94621-1310	CA	1940-07	$2,358,825
Subordinate	Operative Plasterers & Cement Masons International Association, 011 Pcm	1102 Rail Dr, Woodstock, IL 60098-9430	IL	1940-07	$1,925,175
Subordinate	Operative Plasterers & Cement Masons International Association, 780 Pcm	150-50 14th Road, Whitestone, NY 11357-2609	NY	1963-07	$1,679,604
Subordinate	Operative Plasterers & Cement Masons International Association, 18 Pcm	400 Ne Jefferson Ave Ste 300, Peoria, IL 61603-3747	IL	1940-07	$1,675,241
Subordinate	Operative Plasterers & Cement Masons International Association, 633 Local Pcm	312 Central Ave Se Ste 376, Minneapolis, MN 55414-1088	MN	1940-07	$1,560,056

Number of affiliated organizations

Alaska	1
Arizona	1
California	8
Colorado	1
District of Columbia	1
Georgia	3
Hawaii	1
Iowa	1
Idaho	2
Illinois	9
Indiana	1
Kentucky	1
Louisiana	4
Massachusetts	1
Maryland	1
Michigan	3
Minnesota	2
Missouri	4

Mississippi	1
Montana	1
Nebraska	1
New Jersey	2
New Mexico	1
Nevada	1
New York	5
Ohio	8
Oregon	2
Pennsylvania	11
Rhode Island	1
Tennessee	3
Texas	4
Utah	1
Washington	5
Wisconsin	1
West Virginia	1

Total

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