OPERATIVE PLASTERERS & CEMENT MASONS LOCAL UNION NO 21 (EIN 420571084) - 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

1940

Legal Domicile

Phone

5152661668

Tax Period

2021-01-01 to 2021-12-31

OPERATIVE PLASTERERS & CEMENT MASONS LOCAL UNION NO 21, founded in 1940, is a small nonprofit that reported $148K in total revenue in fiscal year 2021. Revenue fell 41% from the prior year — a significant decline worth monitoring.

Mission

TO REPRESENT AND PROTECT THE WORKPLACE RIGHTS OF PLASTERERS AND CEMENT MASONS IN THE CONSTRUCTION INDUSTRY.

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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 (2021)

Revenue Breakdown

Contributions & Grants $142,862

Program Service Revenue $2,800

Investment Income $43

Other Revenue $2,406

TOTAL REVENUE $148,111

Expense Breakdown

Grants Paid $0

Salaries & Benefits $107,056

Fundraising Expenses $0

Program Expenses $154,903

Other Expenses $46,942

TOTAL EXPENSES $154,903

Year-over-Year Comparison

	2021	2020	Change
Revenue	$148,111	$249,721	-0.4%
Expenses	$154,903	$253,858	-0.4%
Net Income	$-6,792	$-4,137	+0.6%

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

N/A

Employees

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

$46,219

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
EARL R AGAN JR	BUSINESS MGR	45.00	Officer	$45,886	$0	$45,886
SHANE AGAN	Secretary	2.00	Officer	$333	$0	$333
DONALD ANDERSON	President	2.00	Officer	$0	$0	$0
BRETT LAMBERT	EXEC BOARD MEM	2.00	Officer	$0	$0	$0
JASON ODOM	EXEC BOARD MEM	2.00	Officer	$0	$0	$0
STEVEN COX	Vice President	2.00	Officer	$0	$0	$0
KENNETH BENTLY	EXEC BOARD MEM	2.00	Officer	$0	$0	$0

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
2021	$148,111	$154,903	No data	$-6,792
2020	$249,721	$253,858	$74,045	$-4,137

OPERATIVE PLASTERERS & CEMENT MASONS LOCAL UNION NO 21