Civic Intelligence

Metropolitan Water District Employees Association Local 1902 Afscme AFL Cio

990 • Fiscal year 2014 • EIN 23-7420633

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 09, 2015

700 N Alameda St Ste 2-219Los Angeles, CA 90012

(213) 217-6674

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

73rd percentile

0.09x

Higher debt load relative to assets than 73% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

78th percentile

0.10x

Higher debt load relative to revenue than 78% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Net Margin

10th percentile

-14%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

27th percentile

$0

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$510,818

No earlier filing loaded for comparison.

Net Assets

$466,504

No earlier filing loaded for comparison.

Liabilities

$44,314

No earlier filing loaded for comparison.

Revenue

$458,866

No earlier filing loaded for comparison.

Expenses

$522,667

No earlier filing loaded for comparison.

Net Income

-$63,801

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2014: $510,818Liabilities 2014: $44,314Net Assets 2014: $466,5042014Assets 2015: $422,302Liabilities 2015: $61,594Net Assets 2015: $360,7082015Assets 2016: $385,234Liabilities 2016: $39,679Net Assets 2016: $345,5552016Assets 2017: $483,110Liabilities 2017: $52,809Net Assets 2017: $430,3012017Assets 2018: $527,002Liabilities 2018: $35,304Net Assets 2018: $491,6982018Assets 2019: $520,398Liabilities 2019: $44,825Net Assets 2019: $475,5732019Assets 2020: $612,653Liabilities 2020: $57,504Net Assets 2020: $555,1492020Assets 2021: $585,522Liabilities 2021: $18,194Net Assets 2021: $567,3282021Assets 2022: $637,218Liabilities 2022: $56,173Net Assets 2022: $581,0452022Assets 2023: $568,382Liabilities 2023: $101,416Net Assets 2023: $466,9662023Assets 2024: $700,945Liabilities 2024: $116,447Net Assets 2024: $584,4982024

Highlighted filing

2014

Assets$510,818
Liabilities$44,314
Net Assets$466,504

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $458,866Expenses 2014: $522,667Net Income 2014: -$63,8012014Revenue 2015: $552,731Expenses 2015: $658,527Net Income 2015: -$105,7962015Revenue 2016: $635,313Expenses 2016: $650,466Net Income 2016: -$15,1532016Revenue 2017: $764,406Expenses 2017: $679,660Net Income 2017: $84,7462017Revenue 2018: $774,444Expenses 2018: $713,047Net Income 2018: $61,3972018Revenue 2019: $808,950Expenses 2019: $825,075Net Income 2019: -$16,1252019Revenue 2020: $808,553Expenses 2020: $728,977Net Income 2020: $79,5762020Revenue 2021: $812,625Expenses 2021: $800,446Net Income 2021: $12,1792021Revenue 2022: $790,977Expenses 2022: $777,260Net Income 2022: $13,7172022Revenue 2023: $872,504Expenses 2023: $986,583Net Income 2023: -$114,0792023Revenue 2024: $932,813Expenses 2024: $815,281Net Income 2024: $117,5322024

Highlighted filing

2014

Revenue$458,866
Expenses$522,667
Net Income-$63,801
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 9, 2015
Return Version
2014v5.0
Gross Receipts
$458,866
Mission and Program Overview

Mission

To improve economic and working conditions for members through collective bargaining and promote education and social awareness of its membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$530,305$466,504▼ $63,801
Savings and Temporary Cash Investments$123,220$426,387▲ $303,167
Cash and Non-Interest-Bearing Accounts$407,114$62,109▼ $345,005
Accounts Receivable$40,934$21,883▼ $19,051
Land, Buildings, and Equipment, Net$2,194--
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$573,643$510,818▼ $62,825
Other Assets Total$181$439▲ $258
Liabilities
Accounts Payable and Accrued Expenses$43,338$44,314▲ $976
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$43,338$44,314▲ $976
Net Assets / Fund Balance
Total Net Assets Fund Balance$530,305$466,504▼ $63,801
Total Liabilities and Net Assets / Fund Balance$573,643$510,818▼ $62,825

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$14,147$14,147
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alan ShanahanExecutive President
Dovard HowardGroup President
Johnny SanchezGroup President
Kevin MalvinGroup President
Michael CooperGroup President
Mike JonesGroup President
Monica McdonnellGroup President
Paul WilliamsGroup President
Renee CortezGroup President
Richard GalippoGroup President
Robert LunaGroup President
Wayne ThiloGroup President
Yley SellsGroup President
Keith HessExecutive Vice President
Teresa MazurekExecutive Secretary
Kaethie PosadasExecutive Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$457,406
Investment Income
$460
Other Revenue
$1,000
Change in Net Assets
$-63,801

Audited Revenue Reconciliation

Revenue per Audited Statements
$458,866
Total Revenue per Audited Statements
$458,866
Total Revenue per Form 990
$458,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$386,972
Salaries, Compensation, and Employee Benefits$127,926
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$196,782
Other Salaries and Wages---$107,064
Fees for Services Legal---$73,916
Travel---$55,247
Fees for Services Accounting---$19,089
Pension Plan Contributions---$11,489
Occupancy---$10,332
Office Expenses---$9,501
Payroll Taxes---$9,373
Benefits to Members---$7,769
Other Expenses---$2,771
All Other Expenses---$2,428
Depreciation Depletion---$2,194
Insurance---$1,246
Conferences and Meetings---$790
Advertising---$505
Interest---$44
Fees for Services Other---$22
Total Functional Expenses$0$0$0$522,667

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$522,667
Total Expenses per Audited Statements$522,667
Total Expenses per Form 990$522,667
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Metropolitan Water District Employees
EIN
23-7420633
In Care Of
% ALAN SHANAHAN
Phone
2132176674
Address
700 N ALAMEDA ST STE 2-219, LOS ANGELES, CA 90012

Signing Officer

Name
Alan Shanahan
Title
executive president
Phone
2132176674
Signed
2015-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Shanahan President
Formed
1932
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
2
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
4123 LANKERSHIM BLVD, NORTH HOLLYWOOD, CA 91602-2828
Preparer
Miller Kaplan Arase Llp
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART III, LINES 1 AND 4A - ORGANIZATION'S MISSION:

To unite members into one organization for the purpose of improving economic and working conditions through collective bargaining and promote education and social awareness of its membership. Part vi, lines 6-7: the voting members of the local union are regular members who pay full dues. These members elect the members of the governing body and approve significant decisions of the governing body. Part vi, line 11b: form 990 was provided to the responsible officer for review prior to filing. Part vi, line 19: the local union's by-laws and financial statements are maintained in the local union's office and are available upon request.

Financial Statement Notes

PART X, LINE 2:

The Local Union has adopted guidance on accounting for uncertainty in income taxes issued by the Financial Accounting Standards Board. Management believes that the Local Union has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Information returns SUBSEQUENT TO DECEMBER 31, 2010 are subject to examination by taxing authorities.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt13GROUP PRESIDENT
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
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IRS990/NetAssetsOrFundBalancesEOYAmt0466504
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt010332
IRS990/OfficeExpensesGrp/TotalAmt09501
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IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0181
IRS990/OtherAssetsTotalGrp/EOYAmt0439
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IRS990/OtherExpensesGrp/Desc0LEGISLATIVE EXPENSES
IRS990/OtherExpensesGrp/Desc1GROUP REBATES
IRS990/OtherExpensesGrp/Desc2DONATIONS
IRS990/OtherExpensesGrp/Desc3ARBITRATION FEES & EXPENSES
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IRS990/OtherExpensesGrp/TotalAmt16334
IRS990/OtherExpensesGrp/TotalAmt21500
IRS990/OtherExpensesGrp/TotalAmt32771
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IRS990/PrincipalOfficerNm0ALAN SHANAHAN PRESIDENT
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IRS990/ReconcilationRevenueExpnssAmt0-63801
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IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0426387
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt014147
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014147
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IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0458866
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Local Union has adopted guidance on accounting for uncertainty in income taxes issued by the Financial Accounting Standards Board. Management believes that the Local Union has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Information returns SUBSEQUENT TO DECEMBER 31, 2010 are subject to examination by taxing authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0522667
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0458866
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO UNITE MEMBERS INTO ONE ORGANIZATION FOR THE PURPOSE OF IMPROVING ECONOMIC AND WORKING CONDITIONS THROUGH COLLECTIVE BARGAINING AND PROMOTE EDUCATION AND SOCIAL AWARENESS OF ITS MEMBERSHIP. PART VI, LINES 6-7: THE VOTING MEMBERS OF THE LOCAL UNION ARE REGULAR MEMBERS WHO PAY FULL DUES. THESE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. PART VI, LINE 11B: FORM 990 WAS PROVIDED TO THE RESPONSIBLE OFFICER FOR REVIEW PRIOR TO FILING. PART VI, LINE 19: THE LOCAL UNION'S BY-LAWS AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE LOCAL UNION'S OFFICE AND ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINES 1 AND 4A - ORGANIZATION'S MISSION:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AFSCME LOCAL 1902 PAC (NON-EXEMPT)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1AFSCME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0453847335
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1530237789
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0POL ORG

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