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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 27-4383748

OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION

Also known as OPCMIA LOCAL 926

Tax-exempt · CHARLESTON, WV 25387

Financials

$20K$30K2023$17K$21K2024$27K$23K2025
Revenue Expenses · by fiscal year end
Financials of OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$27,470$23,275$4,195$168,016$9,235$158,781
December 31, 2024990-EZ$16,856$21,267-$4,411$163,821$9,235$154,586
December 31, 2023990-EZ$19,596$30,081-$10,485$168,232$9,235$158,997
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Membership dues
$13,630
Program service revenue
$0
Investment income
$0
Other revenue
$13,840

Expenses

Compensation of officers, directors and key employees
$0
Occupancy
$600
Other expenses
$22,675

Balance sheet and other

Total assets, start of year
$163,821
Total assets, end of year
$168,016
Total liabilities, end of year
$9,235
Net assets, end of year
$158,781
Cash, savings and investments
$101,348
Land and buildings
$66,668
Gross receipts
$27,470

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
CHRISTOPHER WOMACKBUSINESS MANAGER/FINANCIAL SECRETARY1$0
WESLEY LANDERSPRESIDENT1$0
JENNIFER LONGVICE PRESIDENT1$0
ANTHONY FARBERRECORDING SECRETARY1$0
990-EZ for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
CHRISTOPHER WOMACKBUSINESS MANAGER/FINANCIAL SECRETARY1$0
WESLEY LANDERSPRESIDENT1$0
JENNIFER LONGVICE PRESIDENT1$0
ANTHONY FARBERRECORDING SECRETARY1$0
990-EZ for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
CHRISTOPHER WOMACKBUSINESS MANAGER/FINANCIAL SECRETARY1$0
WESLEY LANDERSPRESIDENT1$0
JENNIFER LONGVICE PRESIDENT1$0
ANTHONY FARBERRECORDING SECRETARY1$0

Address and contacts

Address (IRS master file)
3130 7TH AVE, CHARLESTON, WV 25387-1733
Signed the 990-EZ
CHRISTOPHER WOMACK, BUS MGR / FINL SECY
Phone
(304) 744-8389
Return prepared by
DICLAUDIO & KRAMER LLC

Mission

LABOR UNION - TO PROVIDE FOR THE IMPROVEMENT OF CONDITIONS, PRODUCTIVITY, AND EFFICIENCY IN THE OPERATIVE PLASTERERS AND CEMENT MASONS TRADE.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • IMPROVEMENT OF CONDITIONS, PRODUCTIVITY, AND EFFICIENCYIN THE OPERATIVE PLASTERERS AND CEMENT MASONS TRADE.

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-N for OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
27-4383748
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1940
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$168,016
Income (IRS master file)
$27,470

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$27,470$23,275$168,016XML
990-EZDecember 2024$16,856$21,267$163,821XML
990-EZDecember 2023$19,596$30,081$168,232XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-4383748).

Questions about OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION

What is the EIN of OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION?
The employer identification number (EIN) of OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION is 27-4383748.
Is OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1940.
Are donations to OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION?
The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does OPERATIVE PLASTERERS AND CEMENT MASONS INTERNATIONAL ASSOCIATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $27,470, expenses of $23,275 and total assets of $168,016 at year end.

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