Civic Intelligence

International Union of Painters and Allied Trades

990 • Fiscal year 2017 • EIN 27-3280319

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 30, 2017

Organization ProfileN/A
6770 E Marginal Way So Bldg ESeattle, WA 98108

(206) 441-6922

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

80th percentile

19%

Higher net margin than 80% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

53rd percentile

$1,261

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-20%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $514,562 (-100%) from 2016

Net Assets

Down

$0

Down $514,562 (-100%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin80th percentile

Revenue

Down

$408,627

Down $99,869 (-20%) from 2016

Expenses

Down

$330,043

Down $31,118 (-8.6%) from 2016

Net Income

Down

$78,584

Down $68,751 (-47%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$600K$400K$200K$0Assets 2012: $325,767Liabilities 2012: $0Net Assets 2012: $325,7672012Assets 2013: $303,776Liabilities 2013: $0Net Assets 2013: $303,7762013Assets 2014: $256,091Net Assets 2014: $256,0912014Assets 2015: $367,227Liabilities 2015: $0Net Assets 2015: $367,2272015Assets 2016: $514,562Liabilities 2016: $0Net Assets 2016: $514,5622016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0
Open 2017 Filing

Operations Trend

Revenue Growth10th percentile

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

$600K$400K$200K$0-$200KExpenses 2012: $245,1912012Expenses 2013: $252,4872013Revenue 2014: $197,511Expenses 2014: $245,196Net Income 2014: -$47,6852014Revenue 2015: $374,696Expenses 2015: $263,560Net Income 2015: $111,1362015Revenue 2016: $508,496Expenses 2016: $361,161Net Income 2016: $147,3352016Revenue 2017: $408,627Expenses 2017: $330,043Net Income 2017: $78,5842017

Highlighted filing

2017

Revenue$408,627
Expenses$330,043
Net Income$78,584
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 30, 2017
Return Version
2016v3.0
Gross Receipts
$408,627
Mission and Program Overview

Mission

The primary exempt purpose of the local union is to organize workers and secure improved wages, hours and working conditions and other economic advantages through organizing, negotiations and collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$385,292$0▼ $385,292
Savings and Temporary Cash Investments$129,270$0▼ $129,270
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$514,562$0▼ $514,562
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$514,562--
Total Net Assets Fund Balance$514,562$0▼ $514,562
Total Liabilities and Net Assets / Fund Balance$514,562$0▼ $514,562
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleBaseTotal
Steve HansonPast President$1,261$1,261
Steve DorePast Trustee$1,133$1,133
Leopoldo JuarezTrustee$1,117$1,117
David CliftonPresident$1,027$1,027
Juan BotelloTrustee$1,018$1,018
Dan VitalePast Rec Secre$877$877
Matt FerrierFinancial Secre$868$868
Austin MortonWarden$847$847
Israel SalazarPast Trustee$538$538
Randy WestbrookVice President$200$200

Board Members and Trustees

NameTitle
John BouffordExecutive Board
Frank TassaraPast Treasurer
Melissa AndersonRecording Secre
Evelyn McLaneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$408,240
Investment Income
$387
Other Revenue
$0
Change in Net Assets
$78,584

Audited Revenue Reconciliation

Revenue per Audited Statements
$408,627
Total Revenue per Audited Statements
$408,627
Total Revenue per Form 990
$408,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$316,598
Salaries, Compensation, and Employee Benefits$8,886
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$124,461
Current Officers, Directors, Trustees, and Key Employees---$8,886
Fees for Services Accounting---$8,325
Occupancy---$8,292
Office Expenses---$5,500
Conferences and Meetings---$3,791
Benefits to Members---$3,559
Grants to Domestic Orgs---$1,000
Other Expenses---$825
Insurance---$640
Total Functional Expenses$0$0$0$330,043

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$330,043
Total Expenses per Audited Statements$330,043
Total Expenses per Form 990$330,043
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
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

“The Local Union ratified new Bylaws on January 4, 2017. All assets, liabilities, and net assets of the Local Union were transferred to I.U.P.A.T. District Council No. 5 during the fiscal year ended June 30, 2017.”

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The members of the Local Union are all dues paying, and benefit from the Local Union's mission and meet on a regular basis.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“Any member can nominate a member to run for an Executive Board position. The vote is by the membership.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“The Executive Board makes recommendations to the membership for approval.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Form 990 is reviewed by the Executive Board at a regularly-held board meeting prior to filing.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The staff are governed by a collective bargaining agreement and the officers and delegates compensation is governed by Local 364 bylaws.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Iupat Local 364
EIN
27-3280319
Phone
2064416922
Address
6770 E Marginal Way So Bldg E, Seattle, WA 98108

Signing Officer

Name
David Clifton
Title
President
Signed
2017-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Clifton
Formed
2010
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Huebner Dooley & Mcginness Ps
Address
1424 NE 155TH ST STE 100, SHORELINE, WA 98155-7104
Preparer
Chris McGinness
Phone
2065228000
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Transfer of net assets to District Council = -$593146”

Financial Statement Notes

Part X : FIN48 Footnote

“Income Tax Status:International Union of Painters and Allied Trades Local Union 364 is exempt from federal income taxes under Internal Revenue Code Section 501(c)(5) and, therefore, has made no provision for federal income taxes in the accompanying financial statements. During the years ended June 30, 2017 and 2016, the Local Union recorded no unrelated business income and recognized no income tax related interest or penalties.The Local Union accounts for tax positions in accordance with FASB Accounting Standards Codification Topic 740, Income Taxes. With few exceptions, the Local Union is subject to federal and state income tax examinations by tax authorities for the prior three years. Management has reviewed the Local Union's tax positions and determined there were no uncertain tax positions as of June 30, 2017 and 2016.”

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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-593146
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Training stipends
IRS990/OtherExpensesGrp/Desc1Reimbursement Expense
IRS990/OtherExpensesGrp/Desc2EXECUTIVE BOARD DUES
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/TotalAmt0123168
IRS990/OtherExpensesGrp/TotalAmt140022
IRS990/OtherExpensesGrp/TotalAmt21574
IRS990/OtherExpensesGrp/TotalAmt3825
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt0124461
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0David Clifton
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc1Other Receipts
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0406760
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11480
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0406760
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11480
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt04296
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt04645
IRS990/PYInvestmentIncomeAmt0311
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0349620
IRS990/PYProgramServiceRevenueAmt0508185
IRS990/PYRevenuesLessExpensesAmt0147335
IRS990/PYSalariesCompEmpBnftPaidAmt02600
IRS990/PYTotalExpensesAmt0361161
IRS990/PYTotalRevenueAmt0508496
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt078584
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0129270
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/ExpensesSubtotalAmt0330043
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0408627
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income Tax Status:International Union of Painters and Allied Trades Local Union 364 is exempt from federal income taxes under Internal Revenue Code Section 501(c)(5) and, therefore, has made no provision for federal income taxes in the accompanying financial statements. During the years ended June 30, 2017 and 2016, the Local Union recorded no unrelated business income and recognized no income tax related interest or penalties.The Local Union accounts for tax positions in accordance with FASB Accounting Standards Codification Topic 740, Income Taxes. With few exceptions, the Local Union is subject to federal and state income tax examinations by tax authorities for the prior three years. Management has reviewed the Local Union's tax positions and determined there were no uncertain tax positions as of June 30, 2017 and 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0330043
IRS990ScheduleD/TotalRevenuePerForm990Amt0408627
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0408627
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0330043
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Local Union ratified new Bylaws on January 4, 2017. All assets, liabilities, and net assets of the Local Union were transferred to I.U.P.A.T. District Council No. 5 during the fiscal year ended June 30, 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The members of the Local Union are all dues paying, and benefit from the Local Union's mission and meet on a regular basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Any member can nominate a member to run for an Executive Board position. The vote is by the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Executive Board makes recommendations to the membership for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Form 990 is reviewed by the Executive Board at a regularly-held board meeting prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The staff are governed by a collective bargaining agreement and the officers and delegates compensation is governed by Local 364 bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Documents available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Transfer of net assets to District Council = -$593146
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Intl Union of Painters & Allied Trades
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0350198600
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Parent Organization of Local Unions
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt07234 Parkway Drive
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Hanover
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd021076
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0121421
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cash disbursed
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Intl Union of Painters & Allied Trades
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0r
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0514562
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0514562
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$408,627
Expenses
$330,043
Net income
$78,584
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$4.09$3.30$0.79
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.15$0.00$5.15$5.08$3.61$1.47
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.67$0.00$3.67$3.75$2.64$1.11
2014Detailed filing. Detailed filing data is available for this year.$2.56$2.56$1.98$2.45$0.48
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.00$3.04$2.52
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$0.00$3.26$2.45