Civic Intelligence

Office and Professional Employees International Union

990 • Fiscal year 2016 • EIN 38-2239603

Jul 01, 2015 to Jun 30, 2016 • Filed on Sep 06, 2016

33 Crocker BoulevardMT Clemens, MI 48043-2567

(586) 948-3861

Siviq Scores

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

Liabilities / Assets

75th percentile

0.07x

Higher debt load relative to assets than 75% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.07x

Higher debt load relative to revenue than 76% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

57th percentile

$41,176

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

75th percentile

13%

Faster asset growth than 75% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

62nd percentile

4.6%

Faster revenue growth than 62% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$814,476

Up $91,247 (+13%) from 2015

Net Assets

Up

$757,376

Up $99,192 (+15%) from 2015

Liabilities

Down

$57,100

Down $7,945 (-12%) from 2015

Revenue

Up

$791,012

Up $35,145 (+4.6%) from 2015

Expenses

Up

$691,820

Up $15,155 (+2.2%) from 2015

Net Income

Up

$99,192

Up $19,990 (+25%) from 2015

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$814,476
Liabilities$57,100
Net Assets$757,376

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$791,012
Expenses$691,820
Net Income$99,192
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Sep 6, 2016
Return Version
2015v2.1
Gross Receipts
$791,732
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$452,506$543,504▲ $90,998
Savings and Temporary Cash Investments$255,452$258,407▲ $2,955
Land, Buildings, and Equipment, Net$11,371$8,665▼ $2,706
Prepaid Expenses and Deferred Charges$1,950$1,950→ $0
Total Assets$723,229$814,476▲ $91,247
Other Assets Total$1,950$1,950→ $0
Liabilities
Accounts Payable and Accrued Expenses$38,244$31,455▼ $6,789
Other Liabilities$26,801$25,645▼ $1,156
Total Liabilities$65,045$57,100▼ $7,945
Net Assets / Fund Balance
Unrestricted Net Assets$658,184$757,376▲ $99,192
Total Net Assets Fund Balance$658,184$757,376▲ $99,192
Total Liabilities and Net Assets / Fund Balance$723,229$814,476▲ $91,247

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,665$29,207$37,872
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeff MorawskiVice PresidentFT$41,176$41,176
Dina CarlisleChief StewardFT$39,217$39,217
Janice CzarneckiPresidentFT$38,017$38,017
Joanne CzeiszpergerTreasurerFT$37,783$37,783
Barbara ChubbChief StewardFT$36,965$36,965
Linda StempkowskiRecording SecretaryFT$36,863$36,863
Dean ShiffVice PresidentFT$36,617$36,617
Cassandra BellTrusteePT$12,767$12,767
Steve RakowiczTrusteePT$11,268$11,268
Jenna SahrTrusteePT$9,070$9,070
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$783,177
Investment Income
$2,234
Other Revenue
$5,601
Change in Net Assets
$99,192

Audited Revenue Reconciliation

Revenue per Audited Statements
$791,012
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$791,012
Total Revenue per Form 990
$791,012
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$373,267
Other Expenses$318,553
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---$304,768
Payments to Affiliates---$153,338
Office Expenses---$59,572
Other Salaries and Wages---$36,500
Payroll Taxes---$31,999
Occupancy---$23,671
Travel---$23,329
Fees for Services Legal---$19,964
Fees for Services Accounting---$12,500
Conferences and Meetings---$5,186
Depreciation Depletion---$2,902
Insurance---$2,896
Fees for Services Other---$2,824
Other Expenses---$471
Total Functional Expenses$0$0$0$691,820

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$691,820
Total Expenses per Audited Statements$691,820
Total Expenses per Form 990$691,820
Expenses Not Reported on Financial Statements$0
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Dues and Fees$25,645
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
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, Part VI, Section A, Line 6

The local union consists of dues paying members.

Form 990, Part VI, Section A, Line 7A

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

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

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

Form 990, Part VI, Section B, Line 11

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 filing.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Rn Staff Council Opeiu Local 40 Afl-cio
EIN
38-2239603
Phone
5869483861
Address
33 CROCKER BOULEVARD, MT CLEMENS, MI 48043-2567

Signing Officer

Name
Joanne Czeiszperger
Title
Treasurer
Phone
5869483861
Signed
2016-09-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanne Czeiszperger
Formed
1979
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
0
Employees
13
Volunteers
0

Preparer

Firm
Kushner Kippelman & Taub Pllc
Address
28580 ORCHARD LAKE ROAD SUITE 250, FARMINGTON HILLS, MI 48334
Preparer
David R Taubcpa
Phone
2486265258
Raw XML Appendix354 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0791012
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08665
IRS990ScheduleD/TotalExpensesPerForm990Amt0691820
IRS990ScheduleD/TotalLiabilityAmt025645
IRS990ScheduleD/TotalRevenuePerForm990Amt0791012
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0791012
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0691820
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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 GOVERNING 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 FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0723229
IRS990/TotalAssetsEOYAmt0814476
IRS990/TotalAssetsGrp/BOYAmt0723229
IRS990/TotalAssetsGrp/EOYAmt0814476
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/TotalAmt0691820
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt065045
IRS990/TotalLiabilitiesEOYAmt057100
IRS990/TotalLiabilitiesGrp/BOYAmt065045
IRS990/TotalLiabilitiesGrp/EOYAmt057100
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0658184
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0757376
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0783177
IRS990/TotalReportableCompFromOrgAmt0299743
IRS990/TotalRevenueGrp/ExclusionAmt02234
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0788778
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0791012
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0723229
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0814476
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt023329
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0658184
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0757376
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt033 CROCKER BOULEVARD
IRS990/USAddress/CityNm0MT CLEMENS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0480432567
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOANNE CZEISZPERGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05869483861
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RN STAFF COUNCIL OPEIU LOCAL 40 AFL-CIO
ReturnHeader/Filer/BusinessNameControlTxt0RNST
ReturnHeader/Filer/EIN0382239603
ReturnHeader/Filer/PhoneNum05869483861
ReturnHeader/Filer/USAddress/AddressLine1Txt033 CROCKER BOULEVARD
ReturnHeader/Filer/USAddress/CityNm0MT CLEMENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0480432567
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261482899
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KUSHNER KIPPELMAN & TAUB PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt028580 ORCHARD LAKE ROAD SUITE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FARMINGTON HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048334
ReturnHeader/PreparerPersonGrp/PhoneNum02486265258
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R TAUBCPA
ReturnHeader/ReturnTs02016-09-14T15:50:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

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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