Nonprofit · EIN 34-0308363
OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION
Also known as OPCMIA LOCAL 404
Tax-exempt · CLEVELAND, OH 44114
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,212,235 | $1,023,413 | $188,822 | $4,023,989 | $112,780 | $3,911,209 |
| December 31, 2023 | 990 | $1,104,983 | $1,037,390 | $67,593 | $3,841,540 | $119,152 | $3,722,388 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,088,772
- Investment income
- $85,682
- Net rental income
- $25,350
- Other revenue
- $37,781
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $310,669
- Other salaries and wages
- $68,778
- Salaries, compensation and benefits (total)
- $648,183
- Professional fundraising fees
- $0
- Legal fees
- $2,565
- Accounting fees
- $7,000
- Occupancy
- $16,280
- Depreciation
- $56,932
Balance sheet and other
- Total assets, start of year
- $3,841,540
- Total assets, end of year
- $4,023,989
- Total liabilities, end of year
- $112,780
- Net assets, end of year
- $3,911,209
- Land, buildings and equipment
- $1,773,256
- Net assets without donor restrictions
- $3,911,209
- Gross receipts
- $1,212,235
- Employees
- 5
- Volunteers
- 0
- Year formed
- 1917
- State of legal domicile
- OH
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 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHUCK WANAT | BUSINESS MANAGER Officer | 50 | $110,493 |
| PAUL METCALF | PRESIDENT/BUS AGENT Officer | 46 | $103,438 |
| MICHAEL WALTER | EXEC. BOARD/ORGANIZER Trustee or director | 44 | $96,903 |
| THERESA HARRIS | VICE PRES Trustee or director | 1 | $0 |
| RICHARD DAVIS | REC. SECRETARY Trustee or director | 1 | $0 |
| KELLY BARNETT | EXEC. BOARD Trustee or director | 1 | $0 |
| MICHAEL RUFFO | EXEC. BOARD Trustee or director | 1 | $0 |
| THOMAS WILBURN | EXEC. BOARD Trustee or director | 1 | $0 |
| RICHARD SMITH | EXEC. BOARD Trustee or director | 1 | $0 |
| JOSHUA GOFF | SGT AT ARMS Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHUCK WANAT | BUSINESS MANAGER Officer | 50 | $106,606 |
| PAUL METCALF | PRESIDENT/BUS AGENT Officer | 46 | $100,178 |
| THERESA HARRIS | VICE PRES Trustee or director | 1 | $0 |
| RICHARD DAVIS | REC. SECRETARY Trustee or director | 1 | $0 |
| KELLY BARNETT | EXEC. BOARD Trustee or director | 1 | $0 |
| MICHAEL RUFFO | EXEC. BOARD Trustee or director | 1 | $0 |
| MICHAEL WALTER | EXEC. BOARD/ORGANIZER Trustee or director | 46 | $0 |
| THOMAS WILBURN | EXEC. BOARD Trustee or director | 1 | $0 |
| RICHARD SMITH | EXEC. BOARD Trustee or director | 1 | $0 |
| JOSHUA GOFF | SGT AT ARMS Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1417 E 25TH ST, CLEVELAND, OH 44114-2122
- Principal officer (990 for 2024)
- CHARLES WANAT, 1417 EAST 25TH ST, CLEVELAND, OH 44114
- Signed the 990
- CHARLES WANAT, BUSINESS MANAGER
- Phone
- (216) 771-3929
- Website
- CEMENTMASONS404.COM
- Return prepared by
- KILBANE & WISE CPAS
Mission
CEMENT MASONS LOCAL #404 IS A LABOR UNION UNITED INTO ONE BODY FOR THE OVERALL BETTERMENT OF ITS MEMBERS UNDER IT INTERNATIONAL ASSOCIATION.
Program accomplishments
- OPERATIVE PLASTERERS' & CEMENT MASONS' LOCAL NO. 404 IS A LOCAL LABOR ORGANIZATION AFFILIATED WITH THE OPERATIVE PLASTERERS' & CEMENT MASONS' INTERN. ASSOC. LOCAL 404 SERVES APPROXIMATELY 453 MEMBERS. THE LOCAL PROVIDES JURISDICTIONAL PROTECTI0N, BARGAINING, EDUCATIONAL, ORGANIZATIONAL, EMPLOYMENT AND BENEFITS, MEMBER AND CONTRACTOR REPRESENTATION, AND OTHER SERVICES IN PROVIDING FOR THE OVERALL BETTERMENT OF ITS MEMBERS.
- TRAINING AND CONTINUING EDUCATION OF JOURNEYMEN AND APPRENTICE MEMBERS ON PROPER SAFETY, TECHNIQUES, AND THE ADVANCEMENT OF THE CEMENT MASON TRADE
- REPRESENATIONAL, MEMBERSHIP SOCIAL ACTIVITIES, PUBLICITY, PROMOTION OF TRUST AND BROTHERHOOD AND PRIDE IN THE CEMENT MASON PROFESSION
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 34-0308363
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,023,989
- Income (IRS master file)
- $1,212,235
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,212,235 | $1,023,413 | $4,023,989 | IRS |
| 990 | December 2023 | $1,104,983 | $1,037,390 | $3,841,540 | XML |
| 990 | December 2022 | $1,012,742 | $943,315 | $3,781,748 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 34-0308363).
Questions about OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION
- What is the EIN of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION?
- The employer identification number (EIN) of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION is 34-0308363.
- Is OPERATIVE PLASTERERS & 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 & CEMENT MASONS INTERNATIONAL ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION?
- The 990 for the year ended December 31, 2024 names CHARLES WANAT.
- Who are the officers and directors of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 10 people; 3 received compensation from the organization, the highest $110,493 (CHUCK WANAT, BUSINESS MANAGER).
- How much revenue does OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,212,235, expenses of $1,023,413 and total assets of $4,023,989 at year end.
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