Operative Plasterers & Cement Masons International Association
Operative Plasterers & Cement Masons International Association maintains strong financial health with growing assets and zero liabilities.
EIN: 201400577 · Portland, OR · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $81K |
| Total Expenses | $38K |
| Program Spending | 90% |
| Net Assets | $156K |
| Transparency Score | 90/100 |
Is Operative Plasterers & Cement Masons International Association Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Operative Plasterers & Cement Masons International Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Operative Plasterers & Cement Masons International Association
Operative Plasterers & Cement Masons International Association (EIN: 201400577) is a nonprofit organization based in Portland, OR. The organization reported total revenue of $81K and total assets of $175K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Operative Plasterers & Cement Masons International Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Operative Plasterers & Cement Masons International Association is a micro nonprofit that has been operating for 86 years, with 13 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 7.5%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $53K |
| Total Expenses | $38K |
| Surplus / Deficit | +$16K |
| Total Assets | $156K |
| Net Assets | $156K |
| Operating Margin | 29.2% |
| Months of Reserves | 49.6 months |
Financial Health Grade: A
In 2024, Operative Plasterers & Cement Masons International Association reported a surplus of $16K with revenue exceeding expenses, holds 49.6 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2012–2024), Operative Plasterers & Cement Masons International Association's revenue has grown at a compound annual growth rate (CAGR) of 7.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +15.5% | +71.9% | +11.1% |
| 2023 | -1.2% | -45.4% | +20.8% |
| 2022 | +72.1% | +72.7% | +5.9% |
| 2021 | -23.2% | -61.3% | +3.6% |
| 2020 | +19.8% | +259.3% | -19.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 3000 |
| IRS Ruling Date | 1940 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Operative Plasterers & Cement Masons International Association with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Operative Plasterers & Cement Masons International Association allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $16K, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is consistently reported at 0% across all available filings, indicating that no salaries are paid to officers, which is highly unusual for an organization of its size and suggests a volunteer-led or very lean operational structure.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Strengths
The following positive indicators were identified for Operative Plasterers & Cement Masons International Association:
- Consistent asset growth, from $85,450 in 2015 to $155,754 in 2024, indicating financial stability.
- Zero reported liabilities across all filings, demonstrating excellent financial management and low risk.
- 0% officer compensation, suggesting a highly efficient or volunteer-driven operational model.
- Positive net income in most recent periods (e.g., $53,146 revenue vs. $37,645 expenses in 2024), contributing to asset growth.
- Consistent IRS 990 filing history (13 filings), indicating strong transparency and compliance.
Frequently Asked Questions about Operative Plasterers & Cement Masons International Association
Is Operative Plasterers & Cement Masons International Association a legitimate charity?
Operative Plasterers & Cement Masons International Association (EIN: 201400577) is a registered tax-exempt nonprofit based in Oregon. Our AI analysis gives it a Mission Score of 90/100. It has 13 years of IRS 990 filings on record. Total revenue: $81K. No red flags identified. 5 strengths noted. Financial health grade: A.
How does Operative Plasterers & Cement Masons International Association spend its money?
Operative Plasterers & Cement Masons International Association directs 90% of its spending to programs and services. This exceeds the 65% industry benchmark.
Are donations to Operative Plasterers & Cement Masons International Association tax-deductible?
Operative Plasterers & Cement Masons International Association is registered as a tax-exempt nonprofit (EIN: 201400577). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Operative Plasterers & Cement Masons International Association located?
Operative Plasterers & Cement Masons International Association is headquartered in Portland, Oregon and files with the IRS under EIN 201400577.
How many years of IRS 990 filings does Operative Plasterers & Cement Masons International Association have?
Operative Plasterers & Cement Masons International Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $81K in total revenue.
How does the organization manage to operate with 0% officer compensation?
The consistent reporting of 0% officer compensation suggests that the organization may be entirely volunteer-run at the executive level or that compensation is structured in a way not reported as officer compensation on the 990, such as through a separate entity or as general employee wages if officers are also employees.
What are the primary sources of revenue for the organization?
While specific revenue sources are not detailed in the provided data, the consistent revenue generation (e.g., $53,146 in 2024) for a labor organization typically comes from membership dues, assessments, or related activities.
What are the main program activities funded by the organization?
As a labor organization, its program activities would typically involve member support, collective bargaining, training, and advocacy for plasterers and cement masons, though specific program details are not available in this financial summary.
Filing History
IRS 990 filing history for Operative Plasterers & Cement Masons International Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2024), Operative Plasterers & Cement Masons International Association's revenue has grown by 138.3%, moving from $22K to $53K. Total assets increased by 74.5% over the same period, from $89K to $156K. Total functional expenses rose by 297.2%, from $9K to $38K. In its most recent filing year (2024), Operative Plasterers & Cement Masons International Association reported a surplus of $16K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $53K | $38K | $156K | $0 | — | — |
| 2023 | $46K | $22K | $140K | $0 | — | — |
| 2022 | $47K | $40K | $116K | $0 | — | — |
| 2021 | $27K | $23K | $110K | $0 | — | — |
| 2020 | $35K | $60K | $106K | $0 | — | View 990 |
| 2019 | $29K | $17K | $131K | $0 | — | View 990 |
| 2018 | $24K | $6K | $118K | $0 | — | View 990 |
| 2017 | $24K | $16K | $100K | $0 | — | View 990 |
| 2016 | $27K | $20K | $93K | $0 | — | View 990 |
| 2015 | $24K | $31K | $85K | $0 | — | View 990 |
| 2014 | $24K | $24K | $93K | $0 | — | View 990 |
| 2013 | $24K | $20K | $93K | $0 | — | View 990 |
| 2012 | $22K | $9K | $89K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $53K, expenses of $38K, and assets of $156K (revenue +15.5% year-over-year).
- 2023: Revenue of $46K, expenses of $22K, and assets of $140K (revenue -1.2% year-over-year).
- 2022: Revenue of $47K, expenses of $40K, and assets of $116K (revenue +72.1% year-over-year).
- 2021: Revenue of $27K, expenses of $23K, and assets of $110K (revenue -23.2% year-over-year).
- 2020: Revenue of $35K, expenses of $60K, and assets of $106K (revenue +19.8% year-over-year).
- 2019: Revenue of $29K, expenses of $17K, and assets of $131K (revenue +24.9% year-over-year).
- 2018: Revenue of $24K, expenses of $6K, and assets of $118K (revenue -0.2% year-over-year).
- 2017: Revenue of $24K, expenses of $16K, and assets of $100K (revenue -12.7% year-over-year).
- 2016: Revenue of $27K, expenses of $20K, and assets of $93K (revenue +12.1% year-over-year).
- 2015: Revenue of $24K, expenses of $31K, and assets of $85K (revenue -0.3% year-over-year).
- 2014: Revenue of $24K, expenses of $24K, and assets of $93K (revenue +1.1% year-over-year).
- 2013: Revenue of $24K, expenses of $20K, and assets of $93K (revenue +7.3% year-over-year).
- 2012: Revenue of $22K, expenses of $9K, and assets of $89K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Operative Plasterers & Cement Masons International Association:
Data Sources and Methodology
This transparency report for Operative Plasterers & Cement Masons International Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.