OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL #630 (EIN 990089632) - 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

1967

Legal Domicile

Principal Officer

PETER IRIARTE

Phone

8088410491

Tax Period

2023-01-01 to 2023-12-31

OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL #630, founded in 1967, is a community nonprofit that reported $2.6M in total revenue in fiscal year 2023. Revenue grew 14% year-over-year, indicating healthy expansion. Expenses of $2.9M exceeded revenue, resulting in a 13% operating deficit.

Mission

TO PROVIDE FOR, PROTECT AND IMPROVE THE GENERAL WELFARE OF ITS MEMBERS AND THE EMPLOYEES REPRESENTED BY IT.

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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 $2,494,427

Investment Income $93,091

Other Revenue $-22,525

TOTAL REVENUE $2,564,993

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,516,810

Fundraising Expenses $0

Other Expenses $1,303,387

TOTAL EXPENSES $2,904,447

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,564,993	$2,252,505	+0.1%
Expenses	$2,904,447	$2,594,780	+0.1%
Net Income	$-339,454	$-342,275	0.0%

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

$594,520

Total Directors

$594,671

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PETER IRIARTE	FINANCIAL SECRETARY-TREASU	40.00	Officer Director	$221,851	$99,699	$321,550
MAXCIMO MANIPON	VICE PRESIDENT / BA	40.00	Officer Director	$175,941	$91,641	$267,582
ZACH BONILLA	RECORDING SECRETARY	2.00	Officer Director	$1,384	$0	$1,384
KEITH NAPOLEON	PRESIDENT	2.00	Officer Director	$1,046	$0	$1,046
RAY LUMABAO	SERGEANT-AT-ARMS	2.00	Officer Director	$1,050	$0	$1,050
WALTER NAPOLEON	HAWAII TRUSTEE	2.00	Officer Director	$638	$0	$638
LAWRENCE RODRIGUEZ	KAUAI TRUSTEE (UNTIL 06/2023)	2.00	Officer Director	$443	$0	$443
RICHARD DAOS	OAHU TRUSTEE (UNTIL 06/2023)	2.00	Director	$151	$0	$151
WALTER JACK NAPOLEON	TRUSTEE	2.00	Officer Director	$638	$0	$638
ROBERT CULLEN	OAHU TRUSTEE	2.00	Officer Director	$147	$0	$147
JAVA AGUON-KONA	KAUAI TRUSTEE	2.00	Officer Director	$42	$0	$42
MARIE HAMPP	CLERK	40.00	Highest	$104,932	$77,237	$182,169
JUSTINE TAKAHASHI	BOOKKEEPER	40.00	Highest	$104,932	$77,237	$182,169
PETER J IRIARTE	BUSINESS AGENT	40.00	Highest	$145,665	$77,339	$223,004

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	$2,564,993	$2,904,447	$4,058,611	$-339,454
2022	$2,252,505	$2,594,780	$4,107,026	$-342,275
2021	$2,605,024	$2,573,664	$4,765,473	$31,360
2020	$2,654,540	$2,494,910	$4,652,776	$159,630
2019	$2,549,405	$2,632,415	$4,326,399	$-83,010
2018	$2,537,766	$2,710,736	$4,192,003	$-172,970

OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION LOCAL #630