Civic Intelligence

Rn Staff Council Opeiu

EIN 38-2239603 • 501(c)5 • Macomb Township, MI

Profile

To secure improved wages, hours and working conditions for its members through negotiations and collective bargaining.

46819 GarfieldMacomb Township, MI 48044

n/A

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.31x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.06x

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

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

15th percentile

-11%

Higher net margin than 15% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

95th percentile

$85,837

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

3rd percentile

-34%

Faster asset growth than 3% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

88th percentile

24%

Faster revenue growth than 88% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$189,889

Down $98,842 (-34%) from 2024

Liabilities

Up

$59,584

Up $3,021 (+5.3%) from 2024

Net Assets

Down

$130,305

Down $101,863 (-44%) from 2024

Revenue

Up

$936,187

Up $181,602 (+24%) from 2024

Expenses

Up

$1,038,050

Up $107,220 (+12%) from 2024

Net Income

Up

-$101,863

Up $74,382 (+42%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $718,186Liabilities 2012: $32,879Net Assets 2012: $685,3072012Assets 2013: $634,079Liabilities 2013: $51,250Net Assets 2013: $582,8292013Assets 2014: $612,749Liabilities 2014: $33,767Net Assets 2014: $578,9822014Assets 2015: $723,229Liabilities 2015: $65,045Net Assets 2015: $658,1842015Assets 2016: $814,476Liabilities 2016: $57,100Net Assets 2016: $757,3762016Assets 2017: $881,806Liabilities 2017: $38,276Net Assets 2017: $843,5302017Assets 2018: $852,699Liabilities 2018: $51,555Net Assets 2018: $801,1442018Assets 2019: $815,870Liabilities 2019: $58,998Net Assets 2019: $756,8722019Assets 2020: $825,061Liabilities 2020: $54,746Net Assets 2020: $770,3152020Assets 2021: $794,590Liabilities 2021: $67,035Net Assets 2021: $727,5552021Assets 2022: $636,021Liabilities 2022: $39,807Net Assets 2022: $596,2142022Assets 2023: $456,219Liabilities 2023: $47,806Net Assets 2023: $408,4132023Assets 2024: $288,731Liabilities 2024: $56,563Net Assets 2024: $232,1682024Assets 2025: $189,889Liabilities 2025: $59,584Net Assets 2025: $130,3052025

Highlighted filing

2025

Assets$189,889
Liabilities$59,584
Net Assets$130,305

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $786,338Expenses 2012: $675,464Net Income 2012: $110,8742012Revenue 2013: $858,114Expenses 2013: $960,592Net Income 2013: -$102,4782013Revenue 2014: $838,977Expenses 2014: $842,824Net Income 2014: -$3,8472014Revenue 2015: $755,867Expenses 2015: $676,665Net Income 2015: $79,2022015Revenue 2016: $791,012Expenses 2016: $691,820Net Income 2016: $99,1922016Revenue 2017: $797,893Expenses 2017: $711,739Net Income 2017: $86,1542017Revenue 2018: $813,275Expenses 2018: $913,437Net Income 2018: -$100,1622018Revenue 2019: $817,389Expenses 2019: $885,753Net Income 2019: -$68,3642019Revenue 2020: $902,002Expenses 2020: $888,559Net Income 2020: $13,4432020Revenue 2021: $835,587Expenses 2021: $878,347Net Income 2021: -$42,7602021Revenue 2022: $759,162Expenses 2022: $890,503Net Income 2022: -$131,3412022Revenue 2023: $664,035Expenses 2023: $851,836Net Income 2023: -$187,8012023Revenue 2024: $754,585Expenses 2024: $930,830Net Income 2024: -$176,2452024Revenue 2025: $936,187Expenses 2025: $1,038,050Net Income 2025: -$101,8632025

Highlighted filing

2025

Revenue$936,187
Expenses$1,038,050
Net Income-$101,863

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.06$0.13$0.94$1.04$0.10
2024Detailed filing. Detailed filing data is available for this year.$0.29$0.06$0.23$0.75$0.93$0.18
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.05$0.41$0.66$0.85$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.64$0.04$0.60$0.76$0.89$0.13
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.07$0.73$0.84$0.88$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.05$0.77$0.90$0.89$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.06$0.76$0.82$0.89$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.05$0.80$0.81$0.91$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.04$0.84$0.80$0.71$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.06$0.76$0.79$0.69$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.07$0.66$0.76$0.68$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.03$0.58$0.84$0.84$0.00
2013Summary only. Only limited summary data is available for this year.$0.63$0.05$0.58$0.86$0.96$0.10
2012Summary only. Only limited summary data is available for this year.$0.72$0.03$0.69$0.79$0.68$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 14, 2025
Return Version
2024v5.0
Gross Receipts
$937,473
Mission and Program Overview

Mission

To secure improved wages, hours & working conditions through negotiations and collective bargaining.

To secure improved wages, hours and working conditions for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$269,210$137,997▼ $131,213
Rtn Earn Endowment Incm Other Fnds$232,168$130,305▼ $101,863
Cash and Non-Interest-Bearing Accounts$12,156$46,821▲ $34,665
Land, Buildings, and Equipment, Net$5,765$3,471▼ $2,294
Total Assets$288,731$189,889▼ $98,842
Other Assets Total$1,600$1,600→ $0
Liabilities
Accounts Payable and Accrued Expenses$56,563$59,584▲ $3,021
Total Liabilities$56,563$59,584▲ $3,021
Net Assets / Fund Balance
Total Net Assets Fund Balance$232,168$130,305▼ $101,863
Total Liabilities and Net Assets / Fund Balance$288,731$189,889▼ $98,842

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,471$44,377$47,848
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dina CarlislePresidentFT$85,837$85,837
Maria SzejbachChief StewarFT$45,597$45,597
Terry Dagg-barrVice PresideFT$44,627$44,627
Joanne CzeiszpergerTreasurerFT$38,727$38,727
Cassandra BellVice PresideFT$38,497$38,497
Danielle DrouillardVice PresideFT$37,977$37,977
Joseph SmithsonRec SecretarFT$21,875$21,875
Sarah KelleyRecording SePT$18,396$18,396
Jill RebarTrusteePT$12,786$12,786
Michelle FosterVice PresidePT$9,602$9,602
Brad SchunemannVice PresidePT$8,113$8,113
Andrea Ward-brooksTrusteePT$528$528

Board Members and Trustees

NameTitle
Janice MatthewsChief Stewar
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$886,098
Investment Income
$5,506
Other Revenue
$44,583
Change in Net Assets
$-101,863

Audited Revenue Reconciliation

Revenue per Audited Statements
$936,187
Total Revenue per Audited Statements
$936,187
Total Revenue per Form 990
$936,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$531,766
Other Expenses$506,284
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---$375,882
Payments to Affiliates---$186,618
Fees for Services Legal---$149,473
Other Salaries and Wages---$116,790
Office Expenses---$46,681
Payroll Taxes---$39,094
Occupancy---$23,123
Fees for Services Accounting---$18,300
Information Technology---$8,642
Fees for Services Other---$8,423
Conferences and Meetings---$2,980
Travel---$2,092
Insurance---$1,744
Depreciation Depletion---$1,633
Other Expenses---$250
Total Functional Expenses$0$0$0$1,038,050

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,038,050
Total Expenses per Audited Statements$1,038,050
Total Expenses per Form 990$1,038,050
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The local union consists of dues paying members.

Form 990, Page 6, Part VI, Line 7A

All members in good standing are entitled to vote for the executive board.

Form 990, Page 6, Part VI, Line 7B

Certain decisions of the executive board are subject to approval by the general membership as detailed in the international constitution and the local union by-laws.

Form 990, Page 6, Part VI, Line 8B

The local union does not have committees that act on behalf of the executive board.

Form 990, Page 6, Part VI, Line 11B

The local union's form 990 is available for review by the governing board prior to filing at the union office. The form 990 is reviewed by the principal officer at the time of signing.

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Rn Staff Council Opeiu
EIN
38-2239603
Phone
5869483861
Address
46819 GARFIELD, MACOMB TOWNSHIP, MI 48044

Signing Officer

Name
Joanne Czeiszperger
Title
Treasurer
Phone
5869483861
Signed
2025-08-14

Organization Details

Principal Officer
Joanne Czeiszperger
Formed
1979
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
1
Employees
19

Preparer

Firm
Shindel Rock & Associates Pc
Address
28100 CABOT DR STE 102, NOVI, MI 48377
Preparer
Mark Hughes
Phone
2488558833
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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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IRS990/OtherExpensesGrp/Desc1DUES/FEES REFUNDS
IRS990/OtherExpensesGrp/Desc2NEGOTIATION EXPENSE
IRS990/OtherExpensesGrp/Desc3DONATIONS
IRS990/OtherExpensesGrp/TotalAmt047030
IRS990/OtherExpensesGrp/TotalAmt18103
IRS990/OtherExpensesGrp/TotalAmt21192
IRS990/OtherExpensesGrp/TotalAmt3250
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0FROM AFFILIATE
IRS990/OtherRevenueMiscGrp/Desc1EXPENSE REFUNDS
IRS990/OtherRevenueMiscGrp/Desc2RE-DEPOSITS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt041768
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12543
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2153
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt041768
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12543
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2153
IRS990/OtherRevenueTotalAmt044583
IRS990/OtherSalariesAndWagesGrp/TotalAmt0116790
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt0186618
IRS990/PayrollTaxesGrp/TotalAmt039094
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOANNE CZEISZPERGER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0886098
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0886098
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt07653
IRS990/PYOtherExpensesAmt0436403
IRS990/PYOtherRevenueAmt064287
IRS990/PYProgramServiceRevenueAmt0682645
IRS990/PYRevenuesLessExpensesAmt0-176245
IRS990/PYSalariesCompEmpBnftPaidAmt0494427
IRS990/PYTotalExpensesAmt0930830
IRS990/PYTotalRevenueAmt0754585
IRS990/ReconcilationRevenueExpnssAmt0-101863
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0232168
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0130305
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0269210
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0137997
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt03471
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044377
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047848
IRS990ScheduleD/ExpensesSubtotalAmt01038050
IRS990ScheduleD/RevenueSubtotalAmt0936187
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03471
IRS990ScheduleD/TotalExpensesPerForm990Amt01038050
IRS990ScheduleD/TotalRevenuePerForm990Amt0936187
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0936187
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01038050
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION CONSISTS OF DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS IN GOOD STANDING ARE ENTITLED TO VOTE FOR THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DECISIONS OF THE EXECUTIVE BOARD ARE SUBJECT TO APPROVAL BY THE GENERAL MEMBERSHIP AS DETAILED IN THE INTERNATIONAL CONSTITUTION AND THE LOCAL UNION BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LOCAL UNION DOES NOT HAVE COMMITTEES THAT ACT ON BEHALF OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE LOCAL UNION'S FORM 990 IS AVAILABLE FOR REVIEW BY THE GOVERNING BOARD PRIOR TO FILING AT THE UNION OFFICE. THE FORM 990 IS REVIEWED BY THE PRINCIPAL OFFICER AT THE TIME OF SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0288731
IRS990/TotalAssetsEOYAmt0189889
IRS990/TotalAssetsGrp/BOYAmt0288731
IRS990/TotalAssetsGrp/EOYAmt0189889
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01038050
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt056563
IRS990/TotalLiabilitiesEOYAmt059584
IRS990/TotalLiabilitiesGrp/BOYAmt056563
IRS990/TotalLiabilitiesGrp/EOYAmt059584
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0232168
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0130305
IRS990/TotalProgramServiceRevenueAmt0886098
IRS990/TotalReportableCompFromOrgAmt0362562
IRS990/TotalRevenueGrp/ExclusionAmt05506
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0930681
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0936187
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0288731
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0189889
IRS990/TravelGrp/TotalAmt02092
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOANNE CZEISZPERGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05869483861
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RN STAFF COUNCIL OPEIU
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 40 AFL-CIO
ReturnHeader/Filer/BusinessNameControlTxt0RNST
ReturnHeader/Filer/EIN0382239603
ReturnHeader/Filer/PhoneNum05869483861
ReturnHeader/Filer/USAddress/AddressLine1Txt046819 GARFIELD
ReturnHeader/Filer/USAddress/CityNm0MACOMB TOWNSHIP
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048044
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382954392
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHINDEL ROCK & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt028100 CABOT DR STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NOVI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048377
ReturnHeader/PreparerPersonGrp/PhoneNum02488558833
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK HUGHES
ReturnHeader/ReturnTs02025-09-17T13:15:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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