Civic Intelligence

Local 500 Building Corp

EIN 14-1958493 • 501(c)2 • Gaithersburg, MD

Profile

To own and operate the headquarters building for seiu local 500.

901 Russell Avenue Suite 300Gaithersburg, MD 20879

n/A

Siviq Scores

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

Liabilities / Assets

64th percentile

0.27x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

4.82x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Net Margin

97th percentile

100%

Higher net margin than 97% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

34th percentile

-3.2%

Faster asset growth than 34% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

26%

Faster revenue growth than 78% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$2,074,718

Down $69,336 (-3.2%) from 2023

Liabilities

Down

$550,000

Down $183,334 (-25%) from 2023

Net Assets

Up

$1,524,718

Up $113,998 (+8.1%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin97th percentile

Revenue

Up

$113,998

Up $23,773 (+26%) from 2023

Expenses

Flat

$0

Flat from 2023

Net Income

Up

$113,998

Up $23,773 (+26%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,291,185Liabilities 2011: $2,470,106Net Assets 2011: $821,0792011Assets 2012: $3,207,820Liabilities 2012: $2,409,315Net Assets 2012: $798,5052012Assets 2013: $3,107,056Liabilities 2013: $2,335,141Net Assets 2013: $771,9152013Assets 2014: $3,015,075Liabilities 2014: $2,263,552Net Assets 2014: $751,5232014Assets 2015: $2,925,330Liabilities 2015: $2,146,425Net Assets 2015: $778,9052015Assets 2016: $2,831,110Liabilities 2016: $2,023,220Net Assets 2016: $807,8902016Assets 2017: $2,727,858Liabilities 2017: $1,892,979Net Assets 2017: $834,8792017Assets 2018: $2,620,038Liabilities 2018: $1,767,212Net Assets 2018: $852,8262018Assets 2019: $2,538,836Liabilities 2019: $1,416,705Net Assets 2019: $1,122,1312019Assets 2020: $2,458,011Liabilities 2020: $1,416,705Net Assets 2020: $1,041,3062020Assets 2021: $2,338,241Liabilities 2021: $1,100,000Net Assets 2021: $1,238,2412021Assets 2022: $2,237,162Liabilities 2022: $916,667Net Assets 2022: $1,320,4952022Assets 2023: $2,144,054Liabilities 2023: $733,334Net Assets 2023: $1,410,7202023Assets 2024: $2,074,718Liabilities 2024: $550,000Net Assets 2024: $1,524,7182024

Highlighted filing

2024

Assets$2,074,718
Liabilities$550,000
Net Assets$1,524,718
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$200K$100K$0-$100K-$200KRevenue 2011: -$55,209Expenses 2011: $0Net Income 2011: -$55,2092011Revenue 2012: -$22,574Expenses 2012: $0Net Income 2012: -$22,5742012Revenue 2013: -$26,590Expenses 2013: $0Net Income 2013: -$26,5902013Revenue 2014: -$20,392Expenses 2014: $0Net Income 2014: -$20,3922014Revenue 2015: $27,382Expenses 2015: $0Net Income 2015: $27,3822015Revenue 2016: $28,985Expenses 2016: $0Net Income 2016: $28,9852016Revenue 2017: $26,989Expenses 2017: $0Net Income 2017: $26,9892017Revenue 2018: $17,947Expenses 2018: $0Net Income 2018: $17,9472018Revenue 2019: -$148,627Expenses 2019: $0Net Income 2019: -$148,6272019Revenue 2020: -$80,825Expenses 2020: $0Net Income 2020: -$80,8252020Revenue 2021: $196,935Expenses 2021: $0Net Income 2021: $196,9352021Revenue 2022: $82,254Expenses 2022: $0Net Income 2022: $82,2542022Revenue 2023: $90,225Expenses 2023: $0Net Income 2023: $90,2252023Revenue 2024: $113,998Expenses 2024: $0Net Income 2024: $113,9982024

Highlighted filing

2024

Revenue$113,998
Expenses$0
Net Income$113,998
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,074,718
Liabilities
$550,000
Net assets
$1,524,718
Revenue
$113,998
Expenses
$0
Net income
$113,998
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.07$0.55$1.52$0.11$0.00$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.73$1.41$0.09$0.00$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.92$1.32$0.08$0.00$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$1.10$1.24$0.20$0.00$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$1.42$1.04$0.08$0.00$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$1.42$1.12$0.15$0.00$0.15
2018Detailed filing. Detailed filing data is available for this year.$2.62$1.77$0.85$0.02$0.00$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$1.89$0.83$0.03$0.00$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.83$2.02$0.81$0.03$0.00$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.93$2.15$0.78$0.03$0.00$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$2.26$0.75$0.02$0.00$0.02
2013Summary only. Only limited summary data is available for this year.$3.11$2.34$0.77$0.03$0.00$0.03
2012Summary only. Only limited summary data is available for this year.$3.21$2.41$0.80$0.02$0.00$0.02
2011Summary only. Only limited summary data is available for this year.$3.29$2.47$0.82$0.06$0.00$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$385,441
Mission and Program Overview

Mission

To own and operate the headquarters building for seiu local 500.

Hold title to property on behalf of seiu local 500, inc; an entity exempt under irc section 501(c)(5).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,135,410$2,038,906▼ $96,504
Cash and Non-Interest-Bearing Accounts$8,644$35,812▲ $27,168
Total Assets$2,144,054$2,074,718▼ $69,336
Liabilities
Mortgage Notes Payable Secured by Investment Property$733,334$550,000▼ $183,334
Total Liabilities$733,334$550,000▼ $183,334
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,410,720$1,524,718▲ $113,998
Total Net Assets Fund Balance$1,410,720$1,524,718▲ $113,998
Total Liabilities and Net Assets / Fund Balance$2,144,054$2,074,718▼ $69,336

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,038,906$1,882,197-
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Pierangeli MorrisonPresident
Carlene Butt-pruittVice President
Fatima WhitmoreDirector
Henrietta JenkinsDirector
Oriole SaahSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$113,998
Change in Net Assets
$113,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“The entity has no committees with the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“The form 990 was provided to the governing board for review prior to filling.”

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

“The organization requires an annual submission by board members to monitor its conflict of interest policy.”

Form 990, Part VI, Section C, Line 19

“The documents are not made available to the general public.”

Filing and Contact Details

Filer

Filer Name
Local 500 Building Corp
EIN
14-1958493
Phone
3017407100
Address
901 RUSSELL AVENUE SUITE 300, GAITHERSBURG, MD 20879

Signing Officer

Name
Pierangeli Morrison
Title
President
Phone
3017407100
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pierangeli Morrison
Formed
2006
Legal Domicile
Md
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Elizabeth Saleeby
Phone
2023319880
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“The organization uses a modified cash basis of accounting. This process has not changed from the prior years.”

Financial Statement Notes

PART X, LINE 2:

“Seiu local 500 building corp. Qualifies for tax exempt status under the provisions of the internal revenue code (irc) and are, therefore, not subject to tax under present income tax laws, except that any unrelated business income is subject to certain taxes. Local 500 building corp accounts for income taxes in accordance with the accounting standards codification (asc) topic income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's consolidated financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. Local 500 performed an evaluation of uncertain tax positions for the year ended september 30, 2024, and determined that there were no matters that would require recognition in the consolidated financial statements or that may have an effect on its tax-exempt status.”

Raw XML Appendix339 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0HOLD TITLE TO PROPERTY ON BEHALF OF SEIU LOCAL 500, INC; AN ENTITY EXEMPT UNDER IRC SECTION 501(C)(5).
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THERESA ALEXANDER
IRS990/BooksInCareOfDetail/PhoneNum03017407100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0901 RUSSELL AVENUE NO 300
IRS990/BooksInCareOfDetail/USAddress/CityNm0GAITHERSBURG
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020879
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt08644
IRS990/CashNonInterestBearingGrp/EOYAmt035812
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt00
IRS990/CYOtherRevenueAmt0113998
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0113998
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt00
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0113998
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0COLLECT RENTS AND PAY EXPENSES RELATED TO MAINTAINING PROPERTY HELD ON BEHALF OF SEIU LOCAL 500,INC, AN EXEMPT ORGANIZATION.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt125618
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0ORIOLE SAAH
IRS990/Form990PartVIISectionAGrp/PersonNm1PIERANGELI MORRISON
IRS990/Form990PartVIISectionAGrp/PersonNm2CARLENE BUTT-PRUITT
IRS990/Form990PartVIISectionAGrp/PersonNm3HENRIETTA JENKINS
IRS990/Form990PartVIISectionAGrp/PersonNm4FATIMA WHITMORE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1147970
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0385441
IRS990/GrossRentsGrp/RealAmt0385441
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01882197
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02135410
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02038906
IRS990/LandBldgEquipCostOrOtherBssAmt03921103
IRS990/LegalDomicileStateCd0MD
IRS990/LessRentalExpensesGrp/RealAmt0271443
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO OWN AND OPERATE THE HEADQUARTERS BUILDING FOR SEIU LOCAL 500.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0733334
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0550000
IRS990/NetAssetsOrFundBalancesBOYAmt01410720
IRS990/NetAssetsOrFundBalancesEOYAmt01524718
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0113998
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0113998
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01410720
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01524718
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PIERANGELI MORRISON
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt00
IRS990/PYOtherRevenueAmt090225
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt090225
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt00
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt090225
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0113998
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0113998
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02038906
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01882197
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt03921103
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SEIU LOCAL 500 BUILDING CORP. QUALIFIES FOR TAX EXEMPT STATUS UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE (IRC) AND ARE, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS, EXCEPT THAT ANY UNRELATED BUSINESS INCOME IS SUBJECT TO CERTAIN TAXES. LOCAL 500 BUILDING CORP ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. LOCAL 500 PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED SEPTEMBER 30, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt02402
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0136568
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt010221
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt09000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PIERANGELI MORRISON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0173588
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ENTITY HAS NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS PROVIDED TO THE GOVERNING BOARD FOR REVIEW PRIOR TO FILLING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES AN ANNUAL SUBMISSION BY BOARD MEMBERS TO MONITOR ITS CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION USES A MODIFIED CASH BASIS OF ACCOUNTING. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 1:
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SEIU LOCAL 500 INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SEIU LOCAL 500 PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0520910299
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1261260392
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1SECTION 527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO IMPROVE WORKING CONDITIONS AND STANDARD OF LIVING OF ALL MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1POLITICAL ACTIVITIES
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1901 RUSSELL AVENUE SUITE 300
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1GAITHERSBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020879
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd120879
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalLiabilitiesEOYAmt0550000
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IRS990/TotalLiabilitiesGrp/EOYAmt0550000
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01524718
IRS990/TotalOtherCompensationAmt025618
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0113998
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0113998
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotReportableCompRltdOrgAmt0147970
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IRS990/USAddress/AddressLine1Txt0901 RUSSELL AVENUE SUITE 300
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IRS990/USAddress/ZIPCd020879
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PIERANGELI MORRISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03017407100
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL 500 BUILDING CORP
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0141958493
ReturnHeader/Filer/PhoneNum03017407100
ReturnHeader/Filer/USAddress/AddressLine1Txt0901 RUSSELL AVENUE SUITE 300
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470900880
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07501 WISCONSIN AVENUE SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0WEST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BETHESDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020814
ReturnHeader/PreparerPersonGrp/PhoneNum02023319880
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH SALEEBY
ReturnHeader/ReturnTs02025-07-15T10:10:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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