Civic Intelligence

Local 444 Sanitation Officers Association Seiu

EIN 13-1973857 • 501(c)5 • Ozone Park, NY

Profile

Members services. Collection of dues in support of the organizations labor purposes.

96-10 Linden Blvd Apt 1Ozone Park, NY 11417-2520
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.08x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.06x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

16th percentile

-5.6%

Higher net margin than 16% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$128,399

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Asset Growth

13th percentile

-6.2%

Faster asset growth than 13% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

1.5%

Faster revenue growth than 33% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,311,040

Down $86,841 (-6.2%) from 2022

Liabilities

Down

$104,300

Down $26,981 (-21%) from 2022

Net Assets

Down

$1,206,740

Down $59,860 (-4.7%) from 2022

Revenue

Up

$1,653,525

Up $24,889 (+1.5%) from 2022

Expenses

Up

$1,746,557

Up $93,564 (+5.7%) from 2022

Net Income

Down

-$93,032

Down $68,675 (-282%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,159,868Liabilities 2010: $69,621Net Assets 2010: $1,090,2472010Assets 2011: $1,225,150Liabilities 2011: $76,720Net Assets 2011: $1,148,4302011Assets 2014: $1,547,913Liabilities 2014: $119,681Net Assets 2014: $1,428,2322014Assets 2015: $1,537,329Liabilities 2015: $104,158Net Assets 2015: $1,433,1712015Assets 2016: $1,625,316Liabilities 2016: $79,774Net Assets 2016: $1,545,5422016Assets 2017: $1,698,644Liabilities 2017: $69,290Net Assets 2017: $1,629,3542017Assets 2018: $1,591,013Liabilities 2018: $70,942Net Assets 2018: $1,520,0712018Assets 2019: $1,542,198Liabilities 2019: $12,532Net Assets 2019: $1,529,6662019Assets 2020: $1,404,494Liabilities 2020: $59,164Net Assets 2020: $1,345,3302020Assets 2021: $1,442,870Liabilities 2021: $116,422Net Assets 2021: $1,326,4482021Assets 2022: $1,397,881Liabilities 2022: $131,281Net Assets 2022: $1,266,6002022Assets 2023: $1,311,040Liabilities 2023: $104,300Net Assets 2023: $1,206,7402023

Highlighted filing

2023

Assets$1,311,040
Liabilities$104,300
Net Assets$1,206,740

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,123,4472010Expenses 2011: $1,146,9052011Revenue 2014: $1,191,410Expenses 2014: $1,228,928Net Income 2014: -$37,5182014Revenue 2015: $1,354,209Expenses 2015: $1,312,690Net Income 2015: $41,5192015Revenue 2016: $1,386,873Expenses 2016: $1,366,052Net Income 2016: $20,8212016Revenue 2017: $1,446,147Expenses 2017: $1,406,475Net Income 2017: $39,6722017Revenue 2018: $1,499,706Expenses 2018: $1,474,270Net Income 2018: $25,4362018Revenue 2019: $1,472,247Expenses 2019: $1,511,519Net Income 2019: -$39,2722019Revenue 2020: $1,520,968Expenses 2020: $1,511,997Net Income 2020: $8,9712020Revenue 2021: $1,478,034Expenses 2021: $1,590,759Net Income 2021: -$112,7252021Revenue 2022: $1,628,636Expenses 2022: $1,652,993Net Income 2022: -$24,3572022Revenue 2023: $1,653,525Expenses 2023: $1,746,557Net Income 2023: -$93,0322023

Highlighted filing

2023

Revenue$1,653,525
Expenses$1,746,557
Net Income-$93,032

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 4, 2024
Return Version
2023v5.1
Gross Receipts
$1,653,525
Mission and Program Overview

Mission

Members services. Collection of dues in support of the organizations labor purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,268,043$1,206,740▼ $61,303
Cash and Non-Interest-Bearing Accounts$752,693$642,974▼ $109,719
Investments in Publicly Traded Securities$402,017$433,747▲ $31,730
Accounts Receivable$183,330$213,330▲ $30,000
Prepaid Expenses and Deferred Charges$33,173$16,820▼ $16,353
Land, Buildings, and Equipment, Net$5,813$4,169▼ $1,644
Total Assets$1,377,026$1,311,040▼ $65,986
Liabilities
Other Liabilities$89,983$85,300▼ $4,683
Accounts Payable and Accrued Expenses$19,000$19,000→ $0
Total Liabilities$108,983$104,300▼ $4,683
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,268,043$1,206,740▼ $61,303
Total Net Assets Fund Balance$1,268,043$1,206,740▼ $61,303
Total Liabilities and Net Assets / Fund Balance$1,377,026$1,311,040▼ $65,986

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,169$81,460$85,629
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
J MannionPresidentPT$128,399$128,399
A Napolitano2nd VICE PRESIDENTPT$86,566$86,566
J MinoreRec. SecretaryPT$86,566$86,566
M StanzioneVice PresidentPT$86,566$86,566
D MistrettaSect/treasPT$64,138$64,138

Board Members and Trustees

NameTitle
C RiveraSect/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,467,453
Investment Income
$20,211
Other Revenue
$165,861
Change in Net Assets
$-93,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$991,107
Other Expenses$755,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$488,304-$488,304
Other Salaries and Wages-$266,872-$266,872
All Other Expenses-$225,225-$225,225
Payments to Affiliates-$202,803-$202,803
Pension Plan Contributions-$172,658-$172,658
Fees for Services Legal-$78,404-$78,404
Conferences and Meetings-$68,619-$68,619
Payroll Taxes-$63,273-$63,273
Other Expenses-$53,189-$53,189
Occupancy-$31,200-$31,200
Insurance-$25,338-$25,338
Fees for Services Lobbying-$18,100-$18,100
Fees for Services Accounting-$11,500-$11,500
Total Functional Expenses$0$1,746,557$0$1,746,557
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$85,300
Payroll Tax Liabilities-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 12C

It is the policy of local 444 sanitation officers association association that the trustees shall have a continuing responsibility to scrutinize their transactions and outside business interests and relations for potential conflicts and immediatly make such disclosure. The associations trustees shall determine whether a conflict exists and in the case of an existing conflict, whether the comtemplated transaction may be authorized as just, fair and reasonable to the association. The decision of the trustees on these matters will rest in its sole discretion and its concern must be the welfare of the association and the advancement of its purpose.

Form 990, Part VI, Section B, Line 13

The whistleblower policy of the association encourages all employees to come forward to report suspected or actual occurences of illegal, unethical or inappropriate events behavior or practices without retribution. The whistleblower shall receive no retaliation or retribution for a report that was provided in good faith - that was not done primarily without malice to damage another or the association. Anyone who retaliates against the whistleblower who reported an event in good faith will be subject to sanction, including termination.

Form 990, Part VI, Section B, Line 14

The associations officers and staff must fully comply with all published records retention or destruction policies and schedules. Association staff and officers are prohibited from destroying documents with the intent to obstruct an investigation by federal, state or local authorities. Violation of this policy will result in severe discipline, up to and including discharge.

Form 990, Part VI, Section 15, Line 15C

Salaries of the top officer, other officers and key employees shall be approved without the affected officer/employee participating in the approval.

Form 990, Part VI, Section B, Line 11

A copy of form 990 is routed to the trustees prior to filing.

Filing and Contact Details

Filer

Filer Name
Local 444 Sanitation Officers Association Seiu
EIN
13-1973857
Phone
7188379832
Address
96-10 LINDEN BLVD APT 1, OZONE PARK, NY 11417-2520

Signing Officer

Name
Joseph Mannion
Title
President
Phone
7188379832
Signed
2024-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Mannion
Formed
1952
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
0
Employees
13

Preparer

Firm
Rocco J Ricciardi CPA
Address
27010 GRAND CENTRAL PKWAY SUITE 20N, FLORAL PARK, NY 11005-1120
Preparer
Rocco J Ricciardi CPA
Phone
5165243501
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

ROUNDING.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IT IS THE POLICY OF LOCAL 444 SANITATION OFFICERS ASSOCIATION ASSOCIATION THAT THE TRUSTEES SHALL HAVE A CONTINUING RESPONSIBILITY TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONS FOR POTENTIAL CONFLICTS AND IMMEDIATLY MAKE SUCH DISCLOSURE. THE ASSOCIATIONS TRUSTEES SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE COMTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR AND REASONABLE TO THE ASSOCIATION. THE DECISION OF THE TRUSTEES ON THESE MATTERS WILL REST IN ITS SOLE DISCRETION AND ITS CONCERN MUST BE THE WELFARE OF THE ASSOCIATION AND THE ADVANCEMENT OF ITS PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE WHISTLEBLOWER POLICY OF THE ASSOCIATION ENCOURAGES ALL EMPLOYEES TO COME FORWARD TO REPORT SUSPECTED OR ACTUAL OCCURENCES OF ILLEGAL, UNETHICAL OR INAPPROPRIATE EVENTS BEHAVIOR OR PRACTICES WITHOUT RETRIBUTION. THE WHISTLEBLOWER SHALL RECEIVE NO RETALIATION OR RETRIBUTION FOR A REPORT THAT WAS PROVIDED IN GOOD FAITH - THAT WAS NOT DONE PRIMARILY WITHOUT MALICE TO DAMAGE ANOTHER OR THE ASSOCIATION. ANYONE WHO RETALIATES AGAINST THE WHISTLEBLOWER WHO REPORTED AN EVENT IN GOOD FAITH WILL BE SUBJECT TO SANCTION, INCLUDING TERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATIONS OFFICERS AND STAFF MUST FULLY COMPLY WITH ALL PUBLISHED RECORDS RETENTION OR DESTRUCTION POLICIES AND SCHEDULES. ASSOCIATION STAFF AND OFFICERS ARE PROHIBITED FROM DESTROYING DOCUMENTS WITH THE INTENT TO OBSTRUCT AN INVESTIGATION BY FEDERAL, STATE OR LOCAL AUTHORITIES. VIOLATION OF THIS POLICY WILL RESULT IN SEVERE DISCIPLINE, UP TO AND INCLUDING DISCHARGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARIES OF THE TOP OFFICER, OTHER OFFICERS AND KEY EMPLOYEES SHALL BE APPROVED WITHOUT THE AFFECTED OFFICER/EMPLOYEE PARTICIPATING IN THE APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF FORM 990 IS ROUTED TO THE TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 13
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section 15, Line 15C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0ANNUITY BENEFITS
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt09610 LINDEN BLVD
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd011417
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LOCAL 444 SECURITY BENEFITS FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LOCAL 444 RETIREES WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2LOCAL 444 COMPENSATION ACCRUAL FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3UNIFORMED SANITATION OFFICERS REALTY HOLDING CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4SANITATION OFFICERS SCHOLARSHIP FUND INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0136181431
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501 C 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt21.401-1B3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501 C 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501c3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HEALTH WELFARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1HEALTH WELFARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2ANNUITY BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3REAL ESTATE CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4SCHOLARSHIP FND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0NONE
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2NONE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt3NONE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt4NONE
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1OZONE PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2OZONE PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3OZONE PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4OZONE PARK
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4NY
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IRS990/SchoolOperatingInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
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