Nonprofit · EIN 68-0389208
OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION
Also known as OPCMIA LOCAL 400
Tax-exempt · SACRAMENTO, CA 95834
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,656,902 | $3,736,392 | $920,510 | $20,348,670 | $1,872,615 | $18,476,055 |
| December 31, 2024 | 990 | $4,840,255 | $3,479,894 | $1,360,361 | $19,408,480 | $1,909,463 | $17,499,017 |
| December 31, 2023 | 990 | $5,520,098 | $4,936,697 | $583,401 | $18,005,383 | $1,907,271 | $16,098,112 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $4,452,966
- Investment income
- $180,367
- Net rental income
- $20,612
- Other revenue
- $23,569
Expenses
- Grants and similar amounts paid
- $96,450
- Benefits paid to members
- $16,500
- Compensation of officers, directors and key employees
- $1,149,781
- Other salaries and wages
- $598,523
- Salaries, compensation and benefits (total)
- $2,255,578
- Professional fundraising fees
- $0
- Legal fees
- $23,963
- Accounting fees
- $94,596
- Occupancy
- $187,859
- Travel
- $91,088
- Depreciation
- $65,056
Balance sheet and other
- Total assets, start of year
- $19,408,480
- Total assets, end of year
- $20,348,670
- Total liabilities, end of year
- $1,872,615
- Net assets, end of year
- $18,476,055
- Land, buildings and equipment
- $5,722,428
- Publicly traded securities
- $434,003
- Net assets without donor restrictions
- $18,476,055
- Gross unrelated business income
- $4,602
- Gross receipts
- $5,223,883
- Employees
- 19
- Volunteers
- 0
- Year formed
- 1996
- State of legal domicile
- CA
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CODY BIK | BUS MGR/FIN SEC Trustee or director, Officer | 40 | $160,855 | $77,515 |
| JOSE JIMENEZ | PRESIDENT/BUSINESS AGENT Trustee or director, Officer | 40 | $158,110 | $76,982 |
| Jeffrey Patton | Recording Secretary Trustee or director, Officer | 40 | $142,533 | $74,582 |
| Jorge aniva-romero | VP/BUS. AGENT EFF. - (07/25) Trustee or director, Officer | 40 | $142,437 | $74,582 |
| JUAN M OROZCO | E-BOARD/BUS AGENT Trustee or director, Officer | 40 | $142,108 | $74,582 |
| DARYL JO BARNES | ORGANIZER Highest-paid employee | 40 | $141,760 | $74,582 |
| ERNESTO GONZALEZ | BUSINESS AGENT Highest-paid employee | 40 | $140,533 | $74,582 |
| ELVIA SILVA | TRUSTEE Officer | 1 | $4,685 | $0 |
| NATHANIEL ENCLADE JR | TRUSTEE Officer | 1 | $3,710 | $0 |
| DANIEL VALDEZ | E-BOARD Trustee or director, Officer | 1 | $3,535 | $0 |
| ROBERT JOHNSON | E-BOARD Trustee or director, Officer | 1 | $3,535 | $0 |
| JOHN M GUTIERREZ | TRUSTEE Officer | 1 | $3,535 | $0 |
| RAUL ZAMORA JR | SERGEANT-AT-ARMS Officer | 1 | $3,360 | $0 |
| DANE CLARK JR | TRUSTEE Officer | 1 | $3,185 | $0 |
| SAMUEL AMADOR FLORES | TRUSTEE Officer | 1 | $1,575 | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOSE M MARTINEZ | E-BOARD Trustee or director, Officer | 1 | $1,400 |
| DONALD FREDRICKSON JR | E-BOARD Trustee or director, Officer | 1 | $875 |
| VERONICA GODINEZ | VICE PRESIDENT - TERM (07/25) Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CODY BIK | BUS MGR/FIN SEC Trustee or director, Officer | 40 | $157,127 | $76,964 |
| JOSE JIMENEZ | PRESIDENT/BUSINESS AGENT Trustee or director, Officer | 40 | $149,581 | $75,252 |
| JUAN M OROZCO | E-BOARD/BUS AGENT Trustee or director, Officer | 40 | $138,373 | $73,190 |
| DARYL JO BARNES | ORGANIZER Highest-paid employee | 40 | $136,598 | $73,190 |
| Jeffrey Patton | Recording Secretary Trustee or director, Officer | 40 | $136,800 | $72,921 |
| ERNESTO GONZALEZ | BUSINESS AGENT Highest-paid employee | 40 | $136,448 | $73,190 |
| Jorge aniva-romero | BUSINESS AGENT Highest-paid employee | 40 | $134,648 | $73,190 |
| DANIEL VALDEZ | E-BOARD Trustee or director, Officer | 1 | $4,855 | $0 |
| NATHANIEL ENCLADE JR | TRUSTEE Officer | 1 | $4,855 | $0 |
| ELVIA SILVA | TRUSTEE Officer | 1 | $4,705 | $0 |
| ROBERT JOHNSON | E-BOARD Trustee or director, Officer | 1 | $4,680 | $0 |
| JOHN M GUTIERREZ | TRUSTEE Officer | 1 | $4,680 | $0 |
| JOSE M MARTINEZ | E-BOARD Trustee or director, Officer | 1 | $4,505 | $0 |
| DANE CLARK JR | TRUSTEE Officer | 1 | $4,330 | $0 |
| RAUL ZAMORA JR | SERGEANT-AT-ARMS Officer | 1 | $4,155 | $0 |
| VERONICA GODINEZ | VICE PRESIDENT Trustee or director, Officer | 1 | $2,825 | $0 |
| DONALD FREDRICKSON JR | E-BOARD Trustee or director, Officer | 1 | $1,400 | $0 |
| SAMUEL AMADOR FLORES | TRUSTEE Officer | 1 | $1,400 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CODY BIK | BUS MGR/FIN SEC Trustee or director, Officer | 40 | $153,831 | $73,921 |
| Jose JIMENEZ | President/Business Agent Trustee or director, Officer | 40 | $127,630 | $69,186 |
| Juan M Orozco | E-Board/Bus Agent Trustee or director, Officer | 40 | $124,318 | $68,423 |
| Jeffrey Patton | Recording Secretary Trustee or director, Officer | 40 | $123,557 | $68,595 |
| Jorge aniva-romero | BUSINESS AGENT Highest-paid employee | 40 | $123,151 | $68,889 |
| Ernesto Gonzalez | BUSINESS AGENT Highest-paid employee | 40 | $123,004 | $68,679 |
| DARYL JO BARNES | ORGANIZER Highest-paid employee | 40 | $122,724 | $68,566 |
| John M gutierrez | TRUSTEE Officer | 1 | $3,955 | $0 |
| DANIEL VALDEZ | E-board Trustee or director, Officer | 1 | $3,953 | $0 |
| Nathaniel enclade Jr | TRUSTEE Officer | 1 | $3,855 | $0 |
| ROBERT JOHNSON | E-board Trustee or director, Officer | 1 | $3,775 | $0 |
| DANE CLARK Jr | TRUSTEE Officer | 1 | $3,680 | $0 |
| raul zamora Jr | SERGEANT-AT-ARMS Officer | 1 | $3,565 | $0 |
| Jose M Martinez | E-Board Trustee or director, Officer | 1 | $3,505 | $0 |
| Oscar Amador | RECORDING SEC. Eff 06/23 Trustee or director, Officer | 1 | $2,935 | $0 |
| VERONICA GODINEZ | VICE PRESIDENT Trustee or director, Officer | 1 | $2,342 | $0 |
| ELVIA SILVA | TRUSTEE Officer | 1 | $2,104 | $0 |
| DONALD FREDRICKSON JR | E-Board Trustee or director, Officer | 1 | $1,008 | $0 |
| SAMUEL AMADOR FLORES | TRUSTEE EFF. 06/23 Officer | 1 | $875 | $0 |
| rey martinez | TRUSTEE UNTIL 06/23 Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 810 W STADIUM LN, SACRAMENTO, CA 95834-1131
- In care of
- % JOSE JIMENEZ
- Principal officer (990 for 2025)
- JOSE JIMENEZ, 810 WEST STADIUM LANE, SACRAMENTO, CA 958341131
- Signed the 990
- JOSE JIMENEZ, BUS MGR/FIN SEC
- Phone
- (916) 565-0128
- Return prepared by
- WITHUMSMITHBROWNPC
California records
California keeps its own records of charities and corporations. Search them by EIN 68-0389208 or by the name OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
SEE SCHEDULE O
Program accomplishments
- THE LOCAL UNION PROVIDES A MECHANISM FOR CEMENT MASONS LIVING IN THE 26 NORTHERN CALIFORNIA COUNTIES TO BARGAIN EFFECTIVELY WITH THE CEMENT MASON CONTRACTORS IN THIS SAME AREA.
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 | 990 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
- 68-0389208
- 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)
- $20,348,670
- Income (IRS master file)
- $5,223,883
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,656,902 | $3,736,392 | $20,348,670 | XML |
| 990 | December 2024 | $4,840,255 | $3,479,894 | $19,408,480 | XML |
| 990 | December 2023 | $5,520,098 | $4,936,697 | $18,005,383 | XML |
| 990 | December 2022 | $5,855,339 | $4,596,029 | $17,379,003 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 68-0389208).
Questions about OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION
- What is the EIN of OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION?
- The employer identification number (EIN) of OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION is 68-0389208.
- Is OPERATIVE PLASTERERS & CEMENT MASON S 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 MASON S INTERNATIONAL ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OPERATIVE PLASTERERS & CEMENT MASON S 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 MASON S 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 & CEMENT MASON S INTERNATIONAL ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION?
- The 990 for the year ended December 31, 2025 names JOSE JIMENEZ.
- Who are the officers and directors of OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 18 people; 17 received compensation from the organization, the highest $160,855 (CODY BIK, BUS MGR/FIN SEC).
- How much revenue does OPERATIVE PLASTERERS & CEMENT MASON S INTERNATIONAL ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $4,656,902, expenses of $3,736,392 and total assets of $20,348,670 at year end.
Other nonprofits in SACRAMENTO
- SUTTER BAY HOSPITALS EIN 94-0562680 · last filed 990 for 2024
- SUTTER VALLEY HOSPITALS EIN 94-1156621 · last filed 990 for 2024
- SUTTER BAY MEDICAL FOUNDATION EIN 94-1156581 · last filed 990 for 2024
- SUTTER HEALTH EIN 94-2788907 · last filed 990 for 2024
- SUTTER VALLEY MEDICAL FOUNDATION EIN 68-0273974 · last filed 990 for 2024
- THE GOLDEN 1 CREDIT UNION EIN 94-0362025 · last filed 990 for 2024
- ALTA CALIFORNIA REGIONAL CENTER INC EIN 94-1720511 · last filed 990 for 2025
- WESTERN HEALTH ADVANTAGE EIN 68-0393304 · last filed 990 for 2025