OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION #797 (EIN 880056472) - 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

1935

Legal Domicile

Principal Officer

MARC LEAVITT

Phone

7024529199

Tax Period

2023-01-01 to 2023-12-31

OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION #797, founded in 1935, is a community nonprofit that reported $3.5M in total revenue in fiscal year 2023. Revenue surged 87% from the prior year, signaling strong growth momentum. Expenses of $3.0M left a modest 12% surplus.

Mission

THE UNION PROVIDES TRAINING AND SERVICES TO UNION MEMBERS TO ASSIST IN SECURING EMPLOYMENT AND A FAIR STANDARD OF WAGES.

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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 $2,618,329

Investment Income $78,063

Other Revenue $768,839

TOTAL REVENUE $3,465,231

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,284,754

Fundraising Expenses $0

Other Expenses $1,639,074

TOTAL EXPENSES $3,032,828

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,465,231	$1,857,898	+0.9%
Expenses	$3,032,828	$1,894,010	+0.6%
Net Income	$432,403	$-36,112	-13.0%

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

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

$786,448

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARC LEAVITT	BUS. MGR/FINANCIAL SECRETARY	40.00	Officer	$160,054	$64,459	$224,513
PAUL BENIGNO	PRESIDENT/BUS. AGENT	40.00	Officer	$133,872	$61,115	$194,987
ARNULFO GARCIA	VICE PRESIDENT-NORTH	5.00	Officer	$0	$0	$0
MIKE ENCISO	SERGEANT AT ARMS	2.00	Officer	$0	$0	$0
JOSE GARCIA	REC. SEC.-NORTH	2.00	Officer	$0	$0	$0
JOSE MARQUEZ	EXECUTIVE BOARD	40.00	Officer	$125,855	$57,619	$183,474
JESSE BARAJAS	EXECUTIVE BOARD/BUS. AGENT	40.00	Officer	$125,855	$57,619	$183,474
REX PARKER	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
MIGUEL QUIROZ	EXECUTIVE BOARD	40.00	Officer	$0	$0	$0
GIVOANNY VIZCARRA	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
CHRIS BARRERAS	SERGEANT AT ARMS	2.00	Officer	$0	$0	$0
FREDDY MEDINA	EXECUTIVE BOARD	2.00	Officer	$0	$0	$0
HUGO AMEZCUA-FRANCO	EMPLOYEE	40.00	Highest	$106,782	$53,804	$160,586
JUAN PABLO LEOS-SORIA	ORGANIZER	40.00	Highest	$125,855	$57,619	$183,474

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	No data	No data	No data	No data
2023	$3,465,231	$3,032,828	$2,857,642	$432,403
2022	$1,857,898	$1,894,010	$2,432,215	$-36,112
2021	$1,595,818	$1,677,144	$2,453,250	$-81,326
2020	$2,100,346	$1,846,457	$2,543,997	$253,889
2019	$1,933,968	$1,403,455	$2,278,703	$530,513
2018	$1,320,602	$1,144,719	$1,792,081	$175,883

OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION #797