Civic Intelligence

Unite Here Legal Plan

EIN 36-3344005 • 501(c)9 • Oak Brook, IL

Profile

To provide covered legal service benefits for eligible participants.

2625 Butterfield Road Suite 208EOak Brook, IL 60523

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.04x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.07x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2025

Net Margin

80th percentile

25%

Higher net margin than 80% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

95th percentile

44%

Faster asset growth than 95% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2022 to 2025

Revenue Growth

84th percentile

29%

Faster revenue growth than 84% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2022 to 2025

Assets

Up

$6,634,860

Up $1,056,392 (+19%) from 2024

Liabilities

Up

$291,882

Up $70,690 (+32%) from 2024

Net Assets

Up

$6,342,978

Up $985,702 (+18%) from 2024

Revenue

Up

$3,986,116

Up $582,689 (+17%) from 2024

Expenses

Up

$2,987,709

Up $811,578 (+37%) from 2024

Net Income

Down

$998,407

Down $228,889 (-19%) from 2024

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2014: $1,089,008Liabilities 2014: $467,551Net Assets 2014: $621,4572014Assets 2015: $1,281,027Liabilities 2015: $481,165Net Assets 2015: $799,8622015Assets 2016: $1,383,415Liabilities 2016: $451,696Net Assets 2016: $931,7192016Assets 2017: $1,586,908Liabilities 2017: $498,461Net Assets 2017: $1,088,4472017Assets 2018: $1,797,250Liabilities 2018: $375,370Net Assets 2018: $1,421,8802018Assets 2019: $1,965,948Liabilities 2019: $420,300Net Assets 2019: $1,545,6482019Assets 2020: $2,286,193Liabilities 2020: $624,418Net Assets 2020: $1,661,7752020Assets 2021: $1,179,959Liabilities 2021: $34,224Net Assets 2021: $1,145,7352021Assets 2022: $2,229,605Liabilities 2022: $22,790Net Assets 2022: $2,206,8152022Assets 2023: $4,089,054Liabilities 2023: $25,393Net Assets 2023: $4,063,6612023Assets 2024: $5,578,468Liabilities 2024: $221,192Net Assets 2024: $5,357,2762024Assets 2025: $6,634,860Liabilities 2025: $291,882Net Assets 2025: $6,342,9782025

Highlighted filing

2025

Assets$6,634,860
Liabilities$291,882
Net Assets$6,342,978

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2014: $3,360,759Expenses 2014: $3,159,602Net Income 2014: $201,1572014Revenue 2015: $3,420,681Expenses 2015: $3,237,112Net Income 2015: $183,5692015Revenue 2016: $3,401,355Expenses 2016: $3,239,502Net Income 2016: $161,8532016Revenue 2017: $3,498,819Expenses 2017: $3,370,505Net Income 2017: $128,3142017Revenue 2018: $3,578,381Expenses 2018: $3,259,678Net Income 2018: $318,7032018Revenue 2019: $3,731,803Expenses 2019: $3,591,684Net Income 2019: $140,1192019Revenue 2020: $3,865,441Expenses 2020: $3,683,676Net Income 2020: $181,7652020Revenue 2021: $493,857Expenses 2021: $1,116,832Net Income 2021: -$622,9752021Revenue 2022: $1,878,590Expenses 2022: $815,446Net Income 2022: $1,063,1442022Revenue 2023: $2,825,561Expenses 2023: $918,434Net Income 2023: $1,907,1272023Revenue 2024: $3,403,427Expenses 2024: $2,176,131Net Income 2024: $1,227,2962024Revenue 2025: $3,986,116Expenses 2025: $2,987,709Net Income 2025: $998,4072025

Highlighted filing

2025

Revenue$3,986,116
Expenses$2,987,709
Net Income$998,407

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 15, 2025
Return Version
2024v5.2
Gross Receipts
$4,051,215
Mission and Program Overview

Mission

To provide covered legal service benefits for eligible participants.

Provide legal services to eligible participants

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,357,276$6,342,978▲ $985,702
Savings and Temporary Cash Investments$4,771,569$4,737,153▼ $34,416
Investments in Publicly Traded Securities$483,442$1,441,937▲ $958,495
Accounts Receivable$312,065$442,300▲ $130,235
Prepaid Expenses and Deferred Charges$0$13,470▲ $13,470
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$5,578,468$6,634,860▲ $1,056,392
Other Assets Total$11,392$0▼ $11,392
Liabilities
Accounts Payable and Accrued Expenses$221,192$291,882▲ $70,690
Total Liabilities$221,192$291,882▲ $70,690
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,357,276$6,342,978▲ $985,702
Total Liabilities and Net Assets / Fund Balance$5,578,468$6,634,860▲ $1,056,392
Compensation and Service Providers

Board Members and Trustees

NameTitle
Russ MelaragniChariman & Employer Trustee
Nancy LallyEmployer Trustee
Peter SimoncelliEmployer Trustee
Louis WeeksSecretary & Union Trustee
Alfonso GarciaUnion Trustee
Karen KentUnion Trustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Georges & Synowiecki LtdLegal Service Provider20 S CLARK STREET 400, Chicago, IL 60603$2,562,225
Zenith American Solutions INCThird Party Administration22625 BUTTEFIELD ROAD SUITE 208E, Oak Brook, IL 60523$119,499
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,753,570
Investment Income
$232,546
Other Revenue
$0
Change in Net Assets
$998,407

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,946,657
Revenue Not Reported on Financial Statements
$39,459
Revenue Not Reported on Form 990
$-12,705
Total Revenue per Audited Statements
$3,933,952
Total Revenue per Form 990
$3,986,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$272,282
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$2,715,427
Fees for Services Management---$103,355
Fees for Services Accounting---$79,192
Fees for Service Investment Mgmnt Fees---$32,299
Fees for Services Legal---$31,130
Office Expenses---$9,804
Other Expenses---$7,160
Conferences and Meetings---$6,464
Insurance---$2,878
Total Functional Expenses$0$0$0$2,987,709

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,987,709
Expenses per Audited Statements$2,948,250
Total Expenses per Audited Statements$2,948,250
Expenses Not Reported on Financial Statements$39,459
Expenses Not Reported on Form 990$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
No
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
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Zenith american solutions is the third party administrator of the unite here legal plan and provides all administrative and financial operations of the plan.

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

The fund has no other committees with authority to act on behalf of the governing body.

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

The form 990 was prepared by macnell accounting & consulting, llp and reviewed by the plan's outside administrator, zenith american solutions, inc., on december 12, 2025. The trustees were then provided a copy of the form 990 and their review was completed before the form 990 was filed.

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

When an issue or matter comes under consideration by the board of trustees, the person involved is required to disclose promptly to the chairman the existence of any business relationship with the fund. The trustees determine whether a conflict of interest exists and determine an action that is fair and in the best interest of the fund. Members with a conflict of interest are restricted from voting or using their personal influence to benefit themselves or a family member.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are made available to the general public through written request or through office visit.

Filing and Contact Details

Filer

Filer Name
Unite Here Legal Plan
EIN
36-3344005
Phone
3126491200
Address
2625 BUTTERFIELD ROAD SUITE 208E, OAK BROOK, IL 60523

Signing Officer

Name
Russ Melaragni
Title
Chairman & Trustee
Phone
3126491200
Signed
2025-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russ Melaragni
Formed
1983
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Macnell Accounting & Consulting
Address
1153 SOUTH LEE ST UNIT 137, DES PLAINES, IL 60016
Preparer
Martin G Boyle
Phone
8476753100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of march 31, 2025, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF MARCH 31, 2025, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt02987709
IRS990ScheduleD/TotalRevenuePerForm990Amt03986116
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02948250
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt02488
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ALFONSO GARCIA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0UNION TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ZENITH AMERICAN SOLUTIONS IS THE THIRD PARTY ADMINISTRATOR OF THE UNITE HERE LEGAL PLAN AND PROVIDES ALL ADMINISTRATIVE AND FINANCIAL OPERATIONS OF THE PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FUND HAS NO OTHER COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WAS PREPARED BY MACNELL ACCOUNTING & CONSULTING, LLP AND REVIEWED BY THE PLAN'S OUTSIDE ADMINISTRATOR, ZENITH AMERICAN SOLUTIONS, INC., ON DECEMBER 12, 2025. THE TRUSTEES WERE THEN PROVIDED A COPY OF THE FORM 990 AND THEIR REVIEW WAS COMPLETED BEFORE THE FORM 990 WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WHEN AN ISSUE OR MATTER COMES UNDER CONSIDERATION BY THE BOARD OF TRUSTEES, THE PERSON INVOLVED IS REQUIRED TO DISCLOSE PROMPTLY TO THE CHAIRMAN THE EXISTENCE OF ANY BUSINESS RELATIONSHIP WITH THE FUND. THE TRUSTEES DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS AND DETERMINE AN ACTION THAT IS FAIR AND IN THE BEST INTEREST OF THE FUND. MEMBERS WITH A CONFLICT OF INTEREST ARE RESTRICTED FROM VOTING OR USING THEIR PERSONAL INFLUENCE TO BENEFIT THEMSELVES OR A FAMILY MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC THROUGH WRITTEN REQUEST OR THROUGH OFFICE VISIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd6N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd7N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd8N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd9N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd10N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd11N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd12N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd13N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd14N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd15N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd16N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd17N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd18N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd19N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd20N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd21N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd22N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd23N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd24N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd25N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd26N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd27N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd28N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd29N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd30N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd31N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd32N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd33N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd34N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd35N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd36N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd37N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd38N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd39N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd40N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd41N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd42N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd43N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd44N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd45N/A

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