Nonprofit · EIN 99-0089632
OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION
Also known as OPCMIA LOCAL 630
Tax-exempt · HONOLULU, HI 96819
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $2,937,667 | $3,095,497 | -$157,830 | $3,911,255 | $120,636 | $3,790,619 |
| December 31, 2023 | 990 | $2,564,993 | $2,904,447 | -$339,454 | $4,058,611 | $118,783 | $3,939,828 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,723,144
- Investment income
- $258,661
- Net gain from sales of assets
- $164,193
- Net income from sales of inventory
- -$53,882
- Other revenue
- -$44,138
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $83,613
- Compensation of officers, directors and key employees
- $787,670
- Other salaries and wages
- $167,300
- Salaries, compensation and benefits (total)
- $1,603,322
- Professional fundraising fees
- $0
- Legal fees
- $61,950
- Accounting fees
- $20,942
- Occupancy
- $22,197
- Travel
- $41,313
- Depreciation
- $5,744
Balance sheet and other
- Total assets, start of year
- $4,058,611
- Total assets, end of year
- $3,911,255
- Total liabilities, end of year
- $120,636
- Net assets, end of year
- $3,790,619
- Land, buildings and equipment
- $2,642
- Publicly traded securities
- $3,421,239
- Net assets without donor restrictions
- $3,790,619
- Gross receipts
- $6,059,570
- Employees
- 9
- Volunteers
- 0
- Year formed
- 1967
- State of legal domicile
- HI
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 | Other / benefits |
|---|---|---|---|---|
| PETER T IRIARTE | FINANCIAL SECRETARY-TREASU Trustee or director, Officer | 40 | $224,306 | $101,980 |
| MAXCIMO MANIPON | VICE PRESIDENT / BA Trustee or director, Officer | 40 | $177,797 | $92,679 |
| PETER J IRIARTE | BUSINESS AGENT Highest-paid employee | 40 | $177,503 | $92,679 |
| JUSTINE TAKAHASHI | BOOKKEEPER Highest-paid employee | 40 | $104,174 | $78,013 |
| MARIE HAMPP | CLERK Highest-paid employee | 40 | $103,890 | $77,849 |
| ZACH BONILLA | RECORDING SECRETARY Trustee or director, Officer | 2 | $390 | $0 |
| ROBERT CULLEN | OAHU TRUSTEE Trustee or director, Officer | 2 | $315 | $0 |
| KEITH NAPOLEON | PRESIDENT Trustee or director, Officer | 2 | $294 | $0 |
| RAY LUMABAO | SERGEANT-AT-ARMS Trustee or director, Officer | 2 | $294 | $0 |
| RICKY CHONG KEE | MAUI TRUSTEE Trustee or director, Officer | 2 | $63 | $0 |
| WALTER NAPOLEON | HAWAII TRUSTEE (TO 03/06/24) Trustee or director, Officer | 2 | $42 | $0 |
| JAVA AGUON-KONA | KAUAI TRUSTEE Trustee or director, Officer | 2 | $21 | $0 |
| BROCK MADRIAGA | HAWAII TRUSTEE (FROM 06/04/24) Trustee or director, Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PETER IRIARTE | FINANCIAL SECRETARY-TREASU Trustee or director, Officer | 40 | $221,851 | $99,699 |
| MAXCIMO MANIPON | VICE PRESIDENT / BA Trustee or director, Officer | 40 | $175,941 | $91,641 |
| PETER J IRIARTE | BUSINESS AGENT Highest-paid employee | 40 | $145,665 | $77,339 |
| MARIE HAMPP | CLERK Highest-paid employee | 40 | $104,932 | $77,237 |
| JUSTINE TAKAHASHI | BOOKKEEPER Highest-paid employee | 40 | $104,932 | $77,237 |
| ZACH BONILLA | RECORDING SECRETARY Trustee or director, Officer | 2 | $1,384 | $0 |
| RAY LUMABAO | SERGEANT-AT-ARMS Trustee or director, Officer | 2 | $1,050 | $0 |
| KEITH NAPOLEON | PRESIDENT Trustee or director, Officer | 2 | $1,046 | $0 |
| WALTER NAPOLEON | HAWAII TRUSTEE Trustee or director, Officer | 2 | $638 | $0 |
| WALTER JACK NAPOLEON | TRUSTEE Trustee or director, Officer | 2 | $638 | $0 |
| LAWRENCE RODRIGUEZ | KAUAI TRUSTEE (UNTIL 06/2023) Trustee or director, Officer | 2 | $443 | $0 |
| RICHARD DAOS | OAHU TRUSTEE (UNTIL 06/2023) Trustee or director | 2 | $151 | $0 |
| ROBERT CULLEN | OAHU TRUSTEE Trustee or director, Officer | 2 | $147 | $0 |
| JAVA AGUON-KONA | KAUAI TRUSTEE Trustee or director, Officer | 2 | $42 | $0 |
Address and contacts
- Address (IRS master file)
- 2251 N SCHOOL ST, HONOLULU, HI 96819-2539
- Principal officer (990 for 2024)
- PETER IRIARTE, 2251 NORTH SCHOOL STREET, HONOLULU, HI 96819
- Signed the 990
- PETER IRIARTE, FINANCIAL SECRETARY
- Phone
- (808) 841-0491
- Return prepared by
- SINGERLEWAK LLP
Mission
TO PROVIDE MEMBERS WITH WORKING, SOCIAL AND OTHER BENEFITS AS PROVIDED THROUGH GOVERNING DOCUMENTS.
Program accomplishments
- ORGANIZATION EMPLOYEE COSTS TO PROVIDE MEMBER SERVICES-SALARIES EXPENSE, EMPLOYEE BENEFITS AND PAYROLL TAXES.SALARIES AND WAGES PAYROLL TAXES FRINGE BENEFITS
- PROMOTION AND ESTABLISHMENT OF WAGE, HOURS AND WORKING CONDITIONS FOR ITS MEMBERS AND DEVELOP TRADE JURISDICTION THROUGH AFFLIATION WITH INTERNATIONAL UNION.PER CAPITAL DUES AND FEES
- PROVIDE MEMBERSHIP FUNCTIONS TO THE MEMBERS AND THEIR FAMILIES.MEMBERSHIP FUNCTIONS
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
- 99-0089632
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1961
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,911,255
- Income (IRS master file)
- $6,059,570
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $2,937,667 | $3,095,497 | $3,911,255 | XML |
| 990 | December 2023 | $2,564,993 | $2,904,447 | $4,058,611 | XML |
| 990 | December 2022 | $2,252,505 | $2,594,780 | $4,107,026 | 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 99-0089632).
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 99-0089632.
- Is OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1961.
- 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 PETER IRIARTE.
- Who are the officers and directors of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 13 people; 12 received compensation from the organization, the highest $224,306 (PETER T IRIARTE, FINANCIAL SECRETARY-TREASU).
- 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 $2,937,667, expenses of $3,095,497 and total assets of $3,911,255 at year end.
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