OPERATIVE PLASTERERS & CEMENT MASONS LOC (EIN 370448243) - 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

1973

Legal Domicile

Principal Officer

SHANNON FOLEY

Phone

6186672562

Tax Period

2024-07-01 to 2025-06-30

OPERATIVE PLASTERS AND CEMENT MASONS LOCAL 90 is a small nonprofit that reported $593K in total revenue in fiscal year 2019. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $512K left a modest 14% surplus.

Mission

TO ENABLE THE UNION TO PROVIDE BENEFITS AND WORK CONTRACTS WITH EMPLOYERS FOR MEMBERSHIP AND TO PROMOTE THE USE OF UNION LABOR.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $673,780

Investment Income $733

Other Revenue $37,028

TOTAL REVENUE $711,541

Expense Breakdown

Grants Paid $0

Salaries & Benefits $332,270

Fundraising Expenses $0

Program Expenses $437,098

Other Expenses $300,155

TOTAL EXPENSES $632,425

Year-over-Year Comparison

	2024	2023	Change
Revenue	$711,541	$651,692	+0.1%
Expenses	$632,425	$607,509	+0.0%
Net Income	$79,116	$44,183	+0.8%

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

N/A

Independent Members

N/A

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

$127,700

Total Directors

$127,700

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SEAN FOLEY	PRESIDENT	1.00	Officer Director	$7,008	$0	$7,008
STEVEN ALLISON	VICE PRESIDENT	1.00	Officer Director	$20,540	$0	$20,540
SHANNON FOLEY	BUSINESS MANAGER/SEC TREAS	1.00	Officer Director	$90,320	$0	$90,320
TIM WODOCHEK	RECORDING SECRETARY	1.00	Officer Director	$2,520	$0	$2,520
MIKE LORENTZEN	PLASTERS E-BOARD	0.00	Officer Director	$0	$0	$0
DARREN NETEMEYER	SERGENT OF ARMS	0.00	Officer Director	$0	$0	$0
STEVE GRANT	JUDGE	0.00	Officer Director	$0	$0	$0
ROGER LOWRY	TELLER	0.00	Officer Director	$0	$0	$0
C MCCALEB	TELLER	0.00	Officer Director	$0	$0	$0
ROBERT BUCK	FINISHERS E-BOARD	1.00	Officer Director	$6,064	$0	$6,064
ROBERT PLANTZ	INSTRUCTOR	0.00	Director	$0	$0	$0
RYAN GROSS	DELEGATE	1.00	Officer Director	$1,248	$0	$1,248

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
2025	$711,541	$632,425	$712,695	$79,116
2024	$651,692	$607,509	$634,135	$44,183
2023	$666,737	$573,123	$592,378	$93,614
2022	$616,514	$537,671	$507,924	$78,843
2021	$635,515	$508,476	$441,485	$127,039
2020	$592,592	$512,048	$318,842	$80,544

OPERATIVE PLASTERERS & CEMENT MASONS LOC