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Nonprofit · EIN 88-0056472

OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION

Also known as OPCMIA LOCAL 797

Tax-exempt · LAS VEGAS, NV 89118

Financials

$3.5M$3M2023$2.2M$2.2M2024
Revenue Expenses · by fiscal year end
Financials of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$2,227,287$2,177,046$50,241$2,904,660$35,666$2,868,994
December 31, 2023990$3,465,231$3,032,828$432,403$2,857,642$38,889$2,818,753
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$2,110,317
Investment income
$71,497
Net gain from sales of assets
$13,514
Other revenue
$45,473

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$84,916
Compensation of officers, directors and key employees
$572,780
Other salaries and wages
$210,061
Salaries, compensation and benefits (total)
$1,215,867
Professional fundraising fees
$0
Legal fees
$27,793
Accounting fees
$36,993
Occupancy
$35,493
Travel
$65,119
Depreciation
$87,229

Balance sheet and other

Total assets, start of year
$2,857,642
Total assets, end of year
$2,904,660
Total liabilities, end of year
$35,666
Net assets, end of year
$2,868,994
Land, buildings and equipment
$1,352,021
Net assets without donor restrictions
$2,868,994
Gross receipts
$2,232,773
Employees
12
Volunteers
0
Year formed
1935
State of legal domicile
NV

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
MARC LEAVITTBUS. MGR/FINANCIAL SECRETARY
Officer
40$166,673$66,875
PAUL BENIGNOPRESIDENT/BUS. AGENT
Officer
40$139,401$63,417
JOSE MARQUEZEXECUTIVE BOARD
Officer
40$133,353$60,211
JESSE BARAJASEXECUTIVE BOARD/BUS. AGENT
Officer
40$133,353$60,211
JUAN PABLO LEOS-SORIAORGANIZER
Highest-paid employee
40$133,353$60,211
REX PARKEREXECUTIVE BOARD
Officer
2$5,371$3,024
ARNULFO GARCIAVICE PRESIDENT-NORTH
Officer
5$0$0
MIKE ENCISOSERGEANT AT ARMS
Officer
2$0$0
JOSE GARCIAREC. SEC.-NORTH
Officer
2$0$0
MIGUEL QUIROZEXECUTIVE BOARD
Officer
40$0$0
GIVOANNY VIZCARRAEXECUTIVE BOARD
Officer
2$0$0
CHRIS BARRERASSERGEANT AT ARMS
Officer
2$0$0
FREDDY MEDINAEXECUTIVE BOARD
Officer
2$0$0
990 for the year ended December 31, 2023: 14 people
NameTitleHours / weekCompensationOther / benefits
MARC LEAVITTBUS. MGR/FINANCIAL SECRETARY
Officer
40$160,054$64,459
PAUL BENIGNOPRESIDENT/BUS. AGENT
Officer
40$133,872$61,115
JOSE MARQUEZEXECUTIVE BOARD
Officer
40$125,855$57,619
JESSE BARAJASEXECUTIVE BOARD/BUS. AGENT
Officer
40$125,855$57,619
JUAN PABLO LEOS-SORIAORGANIZER
Highest-paid employee
40$125,855$57,619
HUGO AMEZCUA-FRANCOEMPLOYEE
Highest-paid employee
40$106,782$53,804
ARNULFO GARCIAVICE PRESIDENT-NORTH
Officer
5$0$0
MIKE ENCISOSERGEANT AT ARMS
Officer
2$0$0
JOSE GARCIAREC. SEC.-NORTH
Officer
2$0$0
REX PARKEREXECUTIVE BOARD
Officer
2$0$0
MIGUEL QUIROZEXECUTIVE BOARD
Officer
40$0$0
GIVOANNY VIZCARRAEXECUTIVE BOARD
Officer
2$0$0
CHRIS BARRERASSERGEANT AT ARMS
Officer
2$0$0
FREDDY MEDINAEXECUTIVE BOARD
Officer
2$0$0

Address and contacts

Address (IRS master file)
4231 W OQUENDO RD, LAS VEGAS, NV 89118-3004
Principal officer (990 for 2024)
MARC LEAVITT, 4231 W OQUENDO RD, LAS VEGAS, NV 89118
Signed the 990
MARC LEAVITT, BUSINESS MANAGER/FINANCIAL SECRETAR
Phone
(702) 452-9199
Return prepared by
BERRY & COMPANY CPA'S LTD

Mission

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

990 for the year ended December 31, 2024

Program accomplishments

  • TO ORGANIZE WORKERS, IMPROVE WAGES, AND WORKING CONDITIONS THROUGH ORGANIZATION, NEGOTIATION, AND COLLECTIVE BARGAINING.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
88-0056472
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1940
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,904,660
Income (IRS master file)
$2,232,773

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$2,227,287$2,177,046$2,904,660XML
990December 2023$3,465,231$3,032,828$2,857,642XML
990December 2022$1,857,898$1,894,010$2,432,215IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 88-0056472).

Questions about OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION

What is the EIN of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION?
The employer identification number (EIN) of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION is 88-0056472.
Is OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1940.
Are donations to OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION?
The 990 for the year ended December 31, 2024 names MARC LEAVITT.
Who are the officers and directors of OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION?
The 990 for the year ended December 31, 2024 lists 13 people; 6 received compensation from the organization, the highest $166,673 (MARC LEAVITT, BUS. MGR/FINANCIAL SECRETARY).
How much revenue does OPERATIVE PLASTERERS & CEMENT MASONS INTERNATIONAL ASSOCIATION have?
On its 990 for the year ended December 31, 2024 it reported revenue of $2,227,287, expenses of $2,177,046 and total assets of $2,904,660 at year end.

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