Civic Intelligence

Office and Professional Employees International Union

990 • Fiscal year 2017 • EIN 38-2239603

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 07, 2017

46819 Garfield RoadMacomb Township, MI 48044

(586) 948-3861

Siviq Scores

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

Liabilities / Assets

70th percentile

0.04x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.05x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

59th percentile

$40,417

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

64th percentile

8.3%

Faster asset growth than 64% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

45th percentile

0.9%

Faster revenue growth than 45% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$881,806

Up $67,330 (+8.3%) from 2016

Net Assets

Up

$843,530

Up $86,154 (+11%) from 2016

Liabilities

Down

$38,276

Down $18,824 (-33%) from 2016

Revenue

Up

$797,893

Up $6,881 (+0.9%) from 2016

Expenses

Up

$711,739

Up $19,919 (+2.9%) from 2016

Net Income

Down

$86,154

Down $13,038 (-13%) from 2016

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

2017

Assets$881,806
Liabilities$38,276
Net Assets$843,530

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

2017

Revenue$797,893
Expenses$711,739
Net Income$86,154
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 7, 2017
Return Version
2016v3.0
Gross Receipts
$797,893
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$543,504$600,423▲ $56,919
Savings and Temporary Cash Investments$258,407$261,387▲ $2,980
Land, Buildings, and Equipment, Net$8,665$12,896▲ $4,231
Prepaid Expenses and Deferred Charges$1,950$3,550▲ $1,600
Total Assets$814,476$881,806▲ $67,330
Other Assets Total$1,950$3,550▲ $1,600
Liabilities
Accounts Payable and Accrued Expenses$31,455$38,276▲ $6,821
Other Liabilities$25,645$0▼ $25,645
Total Liabilities$57,100$38,276▼ $18,824
Net Assets / Fund Balance
Unrestricted Net Assets$757,376$843,530▲ $86,154
Total Net Assets Fund Balance$757,376$843,530▲ $86,154
Total Liabilities and Net Assets / Fund Balance$814,476$881,806▲ $67,330

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,896$30,714$43,610
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janice CzarneckiPresident (past)FT$40,417$40,417
Jeff MorawskiPresidentFT$39,517$39,517
Dina CarlisleVice PresidentFT$38,917$38,917
Dean ShiffVice President (past)FT$37,930$37,930
Joanne CzeiszpergerTreasurerFT$36,388$36,388
Linda StempkowskiRecording Secretary (past)FT$36,186$36,186
Barbara ChubbChief StewardFT$35,467$35,467
Cassandra BellTrustee (past)PT$13,382$13,382
Steve RakowiczTrustee (past)PT$11,412$11,412
Jenna SahrTrustee (past)PT$8,867$8,867
Terry Dagg-barrChief StewardFT$1,226$1,226

Board Members and Trustees

NameTitle
Josephine WalkerVice President
Brian LosiowskiTrustee
MICHAEL O'NEILLTrustee
Martin VanderhaydenTrustee
Joseph SmithsonRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$790,604
Investment Income
$2,980
Other Revenue
$4,309
Change in Net Assets
$86,154

Audited Revenue Reconciliation

Revenue per Audited Statements
$797,893
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$797,893
Total Revenue per Form 990
$797,893
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$387,749
Other Expenses$323,990
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---$307,999
Payments to Affiliates---$164,782
Office Expenses---$67,204
Other Salaries and Wages---$45,735
Payroll Taxes---$34,015
Occupancy---$23,760
Fees for Services Legal---$19,731
Fees for Services Accounting---$12,500
Travel---$12,083
Conferences and Meetings---$5,800
Depreciation Depletion---$3,092
Fees for Services Other---$2,100
Insurance---$1,296
Other Expenses---$941
Total Functional Expenses$0$0$0$711,739

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$711,739
Total Expenses per Audited Statements$711,739
Total Expenses per Form 990$711,739
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
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 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 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
46819 GARFIELD ROAD, MACOMB TOWNSHIP, MI 48044

Signing Officer

Name
Joanne Czeiszperger
Title
Treasurer
Phone
5869483861
Signed
2017-09-07
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
14
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 AppendixShowing 400 of 407 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt031455
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt038276
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO SECURE IMPROVED WAGES, HOURS & WORKING CONDITIONS FOR ITS MEMBERS.
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JOANNE CZEISZPERGER
IRS990/BooksInCareOfDetail/PhoneNum05869483861
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt046819 GARFIELD ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0MACOMB TOWNSHIP
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048044
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0543504
IRS990/CashNonInterestBearingGrp/EOYAmt0600423
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0307999
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt05800
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02980
IRS990/CYOtherExpensesAmt0323990
IRS990/CYOtherRevenueAmt04309
IRS990/CYProgramServiceRevenueAmt0790604
IRS990/CYRevenuesLessExpensesAmt086154
IRS990/CYSalariesCompEmpBnftPaidAmt0387749
IRS990/CYTotalExpensesAmt0711739
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0797893
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt03092
IRS990/Desc0THE ORGANIZATION SECURED IMPROVED WAGES, HOURS & WORKING CONDITIONS FORITS MEMBERS THROUGH NEGOTIATIONS AND COLLECTIVE BARGAINING.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt014
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt012500
IRS990/FeesForServicesLegalGrp/TotalAmt019731
IRS990/FeesForServicesOtherGrp/TotalAmt02100
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt220.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt320.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt420.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt520.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd14X
IRS990/Form990PartVIISectionAGrp/OfficerInd15X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/PersonNm0BRIAN LOSIOWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL O'NEILL
IRS990/Form990PartVIISectionAGrp/PersonNm2MARTIN VANDERHAYDEN
IRS990/Form990PartVIISectionAGrp/PersonNm3CASSANDRA BELL
IRS990/Form990PartVIISectionAGrp/PersonNm4STEVE RAKOWICZ
IRS990/Form990PartVIISectionAGrp/PersonNm5JENNA SAHR
IRS990/Form990PartVIISectionAGrp/PersonNm6JANICE CZARNECKI
IRS990/Form990PartVIISectionAGrp/PersonNm7JEFF MORAWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm8DEAN SHIFF
IRS990/Form990PartVIISectionAGrp/PersonNm9DINA CARLISLE
IRS990/Form990PartVIISectionAGrp/PersonNm10JOSEPHINE WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm11LINDA STEMPKOWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm12JOSEPH SMITHSON
IRS990/Form990PartVIISectionAGrp/PersonNm13JOANNE CZEISZPERGER
IRS990/Form990PartVIISectionAGrp/PersonNm14BARBARA CHUBB
IRS990/Form990PartVIISectionAGrp/PersonNm15TERRY DAGG-BARR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt313382
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt411412
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt58867
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt640417
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt739517
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt837930
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt938917
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1136186
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1336388
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1435467
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt151226
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE (PAST)
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE (PAST)
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE (PAST)
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT (PAST)
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT (PAST)
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11RECORDING SECRETARY (PAST)
IRS990/Form990PartVIISectionAGrp/TitleTxt12RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14CHIEF STEWARD
IRS990/Form990PartVIISectionAGrp/TitleTxt15CHIEF STEWARD
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01979
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0797893
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt01296
IRS990/InvestmentIncomeGrp/ExclusionAmt02980
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02980
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt030714
IRS990/LandBldgEquipBasisNetGrp/BOYAmt08665
IRS990/LandBldgEquipBasisNetGrp/EOYAmt012896
IRS990/LandBldgEquipCostOrOtherBssAmt043610
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO SECURE IMPROVED WAGES, HOURS & WORKING CONDITIONS THROUGH NEGOTIATIONS AND COLLECTIVE BARGAINING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0757376
IRS990/NetAssetsOrFundBalancesEOYAmt0843530
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt023760
IRS990/OfficeExpensesGrp/TotalAmt067204
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01950
IRS990/OtherAssetsTotalGrp/EOYAmt03550
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DONATIONS
IRS990/OtherExpensesGrp/Desc1NEGOTIATION EXPENSE
IRS990/OtherExpensesGrp/Desc2ELECTION EXPENSE
IRS990/OtherExpensesGrp/Desc3REFUNDS AND REBATES
IRS990/OtherExpensesGrp/TotalAmt06000
IRS990/OtherExpensesGrp/TotalAmt12822
IRS990/OtherExpensesGrp/TotalAmt21879
IRS990/OtherExpensesGrp/TotalAmt3941
IRS990/OtherLiabilitiesGrp/BOYAmt025645
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0FROM AFFILIATE
IRS990/OtherRevenueMiscGrp/Desc1EXPENSE REFUNDS
IRS990/OtherRevenueMiscGrp/Desc2DONATIONS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02294
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11765
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2250
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02294
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11765
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2250
IRS990/OtherRevenueTotalAmt04309
IRS990/OtherSalariesAndWagesGrp/TotalAmt045735
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0164782
IRS990/PayrollTaxesGrp/TotalAmt034015
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01950
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03550
IRS990/PrincipalOfficerNm0JOANNE CZEISZPERGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0790604
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0790604
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02234
IRS990/PYOtherExpensesAmt0318553
IRS990/PYOtherRevenueAmt05601
IRS990/PYProgramServiceRevenueAmt0783177
IRS990/PYRevenuesLessExpensesAmt099192
IRS990/PYSalariesCompEmpBnftPaidAmt0373267
IRS990/PYTotalExpensesAmt0691820
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0791012
IRS990/ReconcilationRevenueExpnssAmt086154
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0258407
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0261387
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt012896
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030714
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043610
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0711739
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0797893
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012896
IRS990ScheduleD/TotalExpensesPerForm990Amt0711739
IRS990ScheduleD/TotalRevenuePerForm990Amt0797893
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0797893
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0711739
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 11B
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/TotalAssetsBOYAmt0814476
IRS990/TotalAssetsEOYAmt0881806
IRS990/TotalAssetsGrp/BOYAmt0814476
IRS990/TotalAssetsGrp/EOYAmt0881806
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/TotalAmt0711739
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057100
IRS990/TotalLiabilitiesEOYAmt038276
IRS990/TotalLiabilitiesGrp/BOYAmt057100
IRS990/TotalLiabilitiesGrp/EOYAmt038276
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0757376
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0843530
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0790604
IRS990/TotalReportableCompFromOrgAmt0299709
IRS990/TotalRevenueGrp/ExclusionAmt02980
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0794913
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0797893
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0814476
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0881806
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt012083
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0757376
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0843530
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt046819 GARFIELD ROAD
IRS990/USAddress/CityNm0MACOMB TOWNSHIP
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048044
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/SignatureDt02017-09-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RN STAFF COUNCIL OPEIU LOCAL 40 AFL-CIO
ReturnHeader/Filer/BusinessNameControlTxt0RNST
ReturnHeader/Filer/EIN0382239603
ReturnHeader/Filer/PhoneNum05869483861
ReturnHeader/Filer/USAddress/AddressLine1Txt046819 GARFIELD ROAD
ReturnHeader/Filer/USAddress/CityNm0MACOMB TOWNSHIP
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048044
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId08201ED80BD11F7C5056640657E20277FF2E7B0CB
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05360EA8BC4B0CCE25053B76D7FCD0620F57F74CB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0107.143.136.210
ReturnHeader/FilingSecurityInformation/IPDt02017-09-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:40:41
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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