OPERATIVE PLASTERS & CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL 262 (EIN 112483766) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1978

Legal Domicile

Principal Officer

DALE ALLEYNE

Phone

7183573750

Tax Period

2023-10-01 to 2024-09-30

OPERATIVE PLASTERS & CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL 262, founded in 1978, is a micro nonprofit that reported $83K in total revenue in fiscal year 2023. Expenses of $97K exceeded revenue, resulting in a 17% operating deficit.

Mission

LABOR ORGANIZATION REPRESENTING MEMBERS FOR THE CONDUCT OF COLLECTIVE BARGAINING ON BEHALF OF ITS MEMBERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $65,363

Investment Income $17,514

Other Revenue $0

TOTAL REVENUE $82,877

Expense Breakdown

Grants Paid $0

Salaries & Benefits $55,683

Fundraising Expenses $0

Other Expenses $41,581

TOTAL EXPENSES $97,264

Year-over-Year Comparison

	2023	2022	Change
Revenue	$82,877	$85,971	0.0%
Expenses	$97,264	$89,725	+0.1%
Net Income	$-14,387	$-3,754	+2.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$528,430

Total Directors

$552,080

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GINO CASTIGNOLI	TRUSTEE	5.00		$2,000	$122,066	$373,864
DALE ALLEYNE	PRESIDENT	10.00	Officer Director	$8,857	$101,290	$310,457
KERN ALEXIS	FINANCIAL SE	10.00		$4,198	$90,119	$232,273
KENNETH DELANTY	FINANCIAL SE	10.00	Officer Director	$7,528	$74,701	$212,123
DEXTER GEORGE	RECORDING SE	10.00	Officer Director	$5,850	$0	$5,850
ANTHONY BARRETTA	EXEC BOARD	5.00	Director	$5,200	$0	$5,200
KERRON DICK	EXEC BOARD	5.00	Director	$5,200	$0	$5,200
NATHANIEL MARK	EXEC BOARD	5.00	Director	$5,200	$0	$5,200
MIGUEL J NIEVES	EXECUTIVE BO	5.00	Director	$3,600	$0	$3,600
JUNIOR STLOUIS	EXAMING BOAR	5.00	Director	$3,250	$0	$3,250
CHARLES H MCCULLOUGH	SGT OF ARMS	5.00	Director	$1,200	$0	$1,200

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$82,877	$97,264	$728,468	$-14,387
2023	$85,971	$89,725	$737,919	$-3,754
2022	$90,357	$84,342	$737,292	$6,015
2021	$113,135	$76,986	$727,058	$36,149
2020	$101,115	$69,024	$691,924	$32,091
2019	$108,399	$99,829	$665,573	$8,570
2018	$114,623	$76,079	$658,185	$38,544

OPERATIVE PLASTERS & CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL 262