Civic Intelligence

United Migrant Opportunity Services Incorporated

990 • Fiscal year 2017 • EIN 39-1047172

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 28, 2017

2701 S Chase AveMilwaukee, WI 53207

(414) 389-6000

Siviq Scores

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

Liabilities / Assets

64th percentile

0.42x

Higher debt load relative to assets than 64% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

49th percentile

0.29x

Higher debt load relative to revenue than 49% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

52nd percentile

3.6%

Higher net margin than 52% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

62nd percentile

$293,575

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

47th percentile

4.0%

Faster asset growth than 47% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

50th percentile

4.9%

Faster revenue growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Up

$18,057,673

Up $694,299 (+4.0%) from 2016

Net Assets

Up

$10,513,953

Up $942,039 (+9.8%) from 2016

Liabilities

Down

$7,543,720

Down $247,740 (-3.2%) from 2016

Revenue

Up

$26,385,804

Up $1,226,623 (+4.9%) from 2016

Expenses

Up

$25,443,766

Up $1,093,740 (+4.5%) from 2016

Net Income

Up

$942,038

Up $132,883 (+16%) from 2016

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $18,900,257Liabilities 2010: $10,570,632Net Assets 2010: $8,329,6252010Assets 2011: $18,636,811Liabilities 2011: $10,751,003Net Assets 2011: $7,885,8082011Assets 2012: $18,451,526Liabilities 2012: $10,584,946Net Assets 2012: $7,866,5802012Assets 2013: $16,244,729Liabilities 2013: $9,048,807Net Assets 2013: $7,195,9222013Assets 2014: $17,134,890Liabilities 2014: $8,800,755Net Assets 2014: $8,334,1352014Assets 2015: $16,950,036Liabilities 2015: $8,187,277Net Assets 2015: $8,762,7592015Assets 2016: $17,363,374Liabilities 2016: $7,791,460Net Assets 2016: $9,571,9142016Assets 2017: $18,057,673Liabilities 2017: $7,543,720Net Assets 2017: $10,513,9532017Assets 2018: $16,893,743Liabilities 2018: $6,047,109Net Assets 2018: $10,846,6342018Assets 2019: $17,531,957Liabilities 2019: $5,804,461Net Assets 2019: $11,727,4962019Assets 2020: $16,770,987Liabilities 2020: $3,640,764Net Assets 2020: $13,130,2232020Assets 2021: $28,466,318Liabilities 2021: $4,289,107Net Assets 2021: $24,177,2112021Assets 2022: $27,248,707Liabilities 2022: $4,671,486Net Assets 2022: $22,577,2212022Assets 2023: $34,495,640Liabilities 2023: $11,442,936Net Assets 2023: $23,052,7042023Assets 2024: $36,194,090Liabilities 2024: $14,413,371Net Assets 2024: $21,780,7192024Assets 2025: $37,923,431Liabilities 2025: $8,435,370Net Assets 2025: $29,488,0612025

Highlighted filing

2017

Assets$18,057,673
Liabilities$7,543,720
Net Assets$10,513,953

Operations Trend

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

$100M$50M$0-$50MExpenses 2010: $28,325,0242010Expenses 2011: $22,261,9252011Expenses 2012: $22,446,7282012Revenue 2013: $23,832,598Expenses 2013: $24,503,255Net Income 2013: -$670,6572013Revenue 2014: $22,719,774Expenses 2014: $21,581,562Net Income 2014: $1,138,2122014Revenue 2015: $26,147,861Expenses 2015: $25,719,237Net Income 2015: $428,6242015Revenue 2016: $25,159,181Expenses 2016: $24,350,026Net Income 2016: $809,1552016Revenue 2017: $26,385,804Expenses 2017: $25,443,766Net Income 2017: $942,0382017Revenue 2018: $26,133,476Expenses 2018: $25,800,795Net Income 2018: $332,6812018Revenue 2019: $26,571,829Expenses 2019: $25,690,967Net Income 2019: $880,8622019Revenue 2020: $28,547,094Expenses 2020: $27,144,367Net Income 2020: $1,402,7272020Revenue 2021: $55,548,809Expenses 2021: $44,501,821Net Income 2021: $11,046,9882021Revenue 2022: $53,376,134Expenses 2022: $54,976,124Net Income 2022: -$1,599,9902022Revenue 2023: $74,080,739Expenses 2023: $73,605,256Net Income 2023: $475,4832023Revenue 2024: $97,480,158Expenses 2024: $98,752,143Net Income 2024: -$1,271,9852024Revenue 2025: $96,968,403Expenses 2025: $89,261,061Net Income 2025: $7,707,3422025

Highlighted filing

2017

Revenue$26,385,804
Expenses$25,443,766
Net Income$942,038
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 28, 2017
Return Version
2016v3.1
Gross Receipts
$26,837,655
Mission and Program Overview

Mission

Umos, a non-profit advocacy organization, provides programs and services which improve the employment, educational, health and housing opportunities of under-served populations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,850,442$9,215,822▼ $634,620
Cash and Non-Interest-Bearing Accounts$3,313,599$3,989,174▲ $675,575
Pledges and Grants Receivable$2,490,595$2,414,691▼ $75,904
Savings and Temporary Cash Investments$1,153,555$1,250,530▲ $96,975
Prepaid Expenses and Deferred Charges$111,350$245,007▲ $133,657
Accounts Receivable$45,369$87,562▲ $42,193
Total Assets$17,363,374$18,057,673▲ $694,299
Other Assets Total$398,464$854,887▲ $456,423
Liabilities
Tax Exempt Bond Liabilities$4,742,876$4,399,950▼ $342,926
Accounts Payable and Accrued Expenses$1,772,100$1,455,092▼ $317,008
Unsecured Notes Loans Payable$1,073,891$1,023,330▼ $50,561
Other Liabilities-$453,253-
Deferred Revenue$202,593$212,095▲ $9,502
Total Liabilities$7,791,460$7,543,720▼ $247,740
Net Assets / Fund Balance
Unrestricted Net Assets$9,571,914$10,513,953▲ $942,039
Total Net Assets Fund Balance$9,571,914$10,513,953▲ $942,039
Total Liabilities and Net Assets / Fund Balance$17,363,374$18,057,673▲ $694,299

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,892,555$8,861,635$15,754,190
Land$2,186,621-$2,186,621
Equipment$84,626$1,646,410$1,731,036
Other Land Buildings$52,020-$52,020
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Lupe MartinezPresident/ce$182,751$110,824$293,575
Lupe MartinezPresident/CEO$182,751$110,824$293,575
Celestine KoehnVP of Admin$135,573$34,241$169,814
Daniel VidasCFO$127,928$28,659$160,332
John BauknechtCorp Atty$120,872$32,674$153,546
Leonardo MartinezVP of Operat$136,442$19,914$152,611
Jose MartinezHead Start D$105,353$10,454$115,807

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Milwaukee Urban LeagueTransition Jobs425 W NORTH AVE, Milwaukee, WI 53212$282,869
Northcott Neighborhood CenterTransition Jobs2460 N 6TH STREET, Milwaukee, WI 53212$273,589
Silver Spring Neighborhood CenterTransition Jobs5460 N 64TH STREET, Milwaukee, WI 53218$248,118
S&i Professionals LLCSecurityPO BOX 20924, Milwaukee, WI 53220$172,458
Missouri Welding InstituteTrainingPO BOX 445, Nevada, MO 64772$123,800
Revenue and Support

Revenue Composition

Contributions and Grants
$25,351,952
Program Service Revenue
$934,389
Investment Income
$0
Other Revenue
$99,463
Change in Net Assets
$942,038

Audited Revenue Reconciliation

Revenue per Audited Statements
$26,385,804
Total Revenue per Audited Statements
$26,385,804
Total Revenue per Form 990
$26,385,804
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,918,466
Other Expenses$8,525,300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$11,834,651$1,014,293-$12,848,944
Other Employee Benefits$2,151,606$279,025-$2,430,631
Travel$899,275$114,167-$1,013,442
Payroll Taxes$905,102$89,812-$994,914
Other Expenses$440,451$179,149-$619,600
Pension Plan Contributions$411,933$49,293-$461,226
All Other Expenses$-8,270$260,579-$252,309
Information Technology$119,888$71,746-$191,634
Current Officers, Directors, Trustees, and Key Employees-$182,751-$182,751
Insurance$66,762$18,984-$85,746
Interest$52,254$9,632-$61,886
Fees for Services Accounting-$40,829-$40,829
Advertising$-1,050$2,693-$1,643
Total Functional Expenses$22,408,388$3,035,378$0$25,443,766

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$25,443,766
Expenses per Audited Statements$25,443,765
Total Expenses per Audited Statements$25,443,765
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
457 Executive Plan Payable$453,253

Bond Issues

BondIssuerIssuedIssue PricePurpose
ARedevelopment Authority2006-06-15$6,950,000FINANCE BUILDING

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

Membership in the corporation shall be open to any person who supports the purposes of umos and who signifies such support by signing a statement so indicating. Members may renew their membership annually, by signing such renewal statements and return to thbe secretary whop shall keep them on file.

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

All persons whose memebrship statements are filed prior to the beginning of any corporation meeting shall be eligible to vote at such meeting id he/she is of legal voting age, at least 18 years or older. It is the goal of umos to encourage the broadest possible membership including but not limited to migrants, seasonal farm workers, ex-migrants, representatives of industries, business, growers, religious and civic organizations, public officials and concerned individuals.

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

The board of directors receives a pdf copy of the 990 and the 990-t. They review and approve the 990 and 990-t before it is filed.

Form 990, Page 6, Part VI, Line 12C

Once a year board members are required to complete a conflict of interest form that was developed by the umos corporate attorney. Board members are instructed that amendments need to be made as circumstances change.

Form 990, Page 6, Part VI, Line 15A

Top management officials and key personnel: the process for determining compensation of top management and key personnel is governed by section 2.2 of the umos personnel handbook and the human resource practice of obtaining independent wage comparability studies. Umos utilizes a study conducted by the agency executives group (mra), the non profit center of milwaukee and independence first. The classification of positions takes into consideration, among other things, job duties, qualifications, required education and experience and position responsibilities. This study categorizes job positions by title and provides comparable wage rates for the geographic area where it operates. The study encompasses all umos positions including administrative, executive, management and operational personnel. Umos utilizes this data to adjust its base pay scale to conform to any changes in the market. Additionally, this study is utilized to comply with the requirements of federal and state contracts that mandate that umos' salaries be consistent with similarly situated non-profit rates. This study is independent, objective and conducted in an arm's length manner. The human resource department works in conjunction with the personnel committee of the umos board in updating the umos wage scale and corresponding salaries. The president/ceo the position of the president/ceo is similarly governed by the above mentioned policy; however, the position is subject to additional review and scrutiny by the executive committee of the umos board. The executive committee annually reviews the salary and fringe benefit structure of the president/ceo position. This process is done in conjunction with the annual performance evaluation of the present/ceo. Any adjustments are also required to be approved by the executive committee and subsequently referred to the full board of directors for ratification and concurrence. Section 2.2 of the umos personnel handbook also provides provisions for annual merit increases, salary adjustments for additionally assigned duties and annual costs of living adjustments. For the position of president/ceo a merit increased salary adjustment or cola cost of living adjustment requires the approval of the full umos board of directors. The policy calls for the vice president of operations to review and approve any such adjustments for any other umos staff. Prior to approval the adjustments proposed for any position are reviewed and screened by the human resource department for appropriateness. The human resource department and the chief financial officer are charged with reviewing the salaries of the executive director and other executives for special requirements or limitations set forth in any of the umos governmental contracts. An example of such a limitation is the limits on salaries imposed by the us department of health and human services. Under the umos head start contract the salary of the top level positions may not exceed the amount that is annually determined by dhhs. The chief financial officer and the human resource department monitor these salaries throughout the fiscal year. Lastly, any actions and deliberations taken by the umos board of directors, the executive committee and the personnel committee are documented fully and completely by the minutes of these meetings and are maintained in the corporate office.

Form 990, Page 6, Part VI, Line 15B

See notes in section regarding the ceo compensation

Form 990, Page 6, Part VI, Line 19

Governing docs and conflict of interest policies are not disclosed. The financial statements are on the website.

Filing and Contact Details

Filer

Filer Name
United Migrant Opportunity Services
EIN
39-1047172
Phone
4143896000
Address
2701 S CHASE AVE, MILWAUKEE, WI 53207
Doing Business As
Umos Inc

Signing Officer

Name
Lupe Martinez
Title
President/CEO
Phone
4143896015
Signed
2017-12-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lupe Martinez
Formed
1965
Legal Domicile
Wi
Voting Board Members
17
Independent Board Members
17
Employees
980
Volunteers
550

Preparer

Firm
Andrea & Orendorff Llp
Address
6300 76TH ST STE 200, KENOSHA, WI 53142-4018
Preparer
Terri a Schmidt
Phone
2626577716
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Aids educations programs - provide aids awareness education. Community based programs - provide community living education services homeless/shelter/food programs - provide temporary food and shelter to displaced migrant farm workers umos offers domestic violence, sexual assault, and human trafficking victim services through its latina resource center, located in milwaukee, wisconsin. In the 12-month period ending june 30, 2017, umos touched the lives of over 2,000 adults, youth and children by providing culturally relevant advocacy, support, prevention, and intervention services to victims. This includes transitional housing, psycho-educational children's groups, adult survivor support groups, teen dating violence prevention, immigration legal services, and criminal justice system navigation/advocacy on behalf of spanish speaking families.

Form 990, Part XI, Line 9

Book / tax depreciation difference 1

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 1

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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/MissionDesc0UMOS, A NON-PROFIT ADVOCACY ORGANIZATION, PROVIDES PROGRAMS AND SERVICES WHICH IMPROVE THE EMPLOYMENT, EDUCATIONAL, HEALTH AND HOUSING OPPORTUNITIES OF UNDER-SERVED POPULATIONS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0HOUSING AND REHABILITATION PROGRAMS - MANAGE PERMANENT HOUSING UNITS FOR MIGRANT FARM WORKER FAMILIES AND PROVIDE FUNDING FOR REHABILITATION OF HOUSING IN LOW INCOME COMMUNITIES
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0AIDS EDUCATIONS PROGRAMS - PROVIDE AIDS AWARENESS EDUCATION. COMMUNITY BASED PROGRAMS - PROVIDE COMMUNITY LIVING EDUCATION SERVICES HOMELESS/SHELTER/FOOD PROGRAMS - PROVIDE TEMPORARY FOOD AND SHELTER TO DISPLACED MIGRANT FARM WORKERS UMOS OFFERS DOMESTIC VIOLENCE, SEXUAL ASSAULT, AND HUMAN TRAFFICKING VICTIM SERVICES THROUGH ITS LATINA RESOURCE CENTER, LOCATED IN MILWAUKEE, WISCONSIN. IN THE 12-MONTH PERIOD ENDING JUNE 30, 2017, UMOS TOUCHED THE LIVES OF OVER 2,000 ADULTS, YOUTH AND CHILDREN BY PROVIDING CULTURALLY RELEVANT ADVOCACY, SUPPORT, PREVENTION, AND INTERVENTION SERVICES TO VICTIMS. THIS INCLUDES TRANSITIONAL HOUSING, PSYCHO-EDUCATIONAL CHILDREN'S GROUPS, ADULT SURVIVOR SUPPORT GROUPS, TEEN DATING VIOLENCE PREVENTION, IMMIGRATION LEGAL SERVICES, AND CRIMINAL JUSTICE SYSTEM NAVIGATION/ADVOCACY ON BEHALF OF SPANISH SPEAKING FAMILIES.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$37.9$8.44$29.5$97.0$89.3$7.71
2024Detailed filing. Detailed filing data is available for this year.$36.2$14.4$21.8$97.5$98.8$1.27
2023Detailed filing. Detailed filing data is available for this year.$34.5$11.4$23.1$74.1$73.6$0.48
2022Detailed filing. Detailed filing data is available for this year.$27.2$4.67$22.6$53.4$55.0$1.60
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.5$4.29$24.2$55.5$44.5$11.0
2020Detailed filing. Detailed filing data is available for this year.$16.8$3.64$13.1$28.5$27.1$1.40
2019Detailed filing. Detailed filing data is available for this year.$17.5$5.80$11.7$26.6$25.7$0.88
2018Detailed filing. Detailed filing data is available for this year.$16.9$6.05$10.8$26.1$25.8$0.33
2017Detailed filing. Detailed filing data is available for this year.$18.1$7.54$10.5$26.4$25.4$0.94
2016Detailed filing. Detailed filing data is available for this year.$17.4$7.79$9.57$25.2$24.4$0.81
2015Detailed filing. Detailed filing data is available for this year.$17.0$8.19$8.76$26.1$25.7$0.43
2014Detailed filing. Detailed filing data is available for this year.$17.1$8.80$8.33$22.7$21.6$1.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.2$9.05$7.20$23.8$24.5$0.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.5$10.6$7.87$22.4
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.6$10.8$7.89$22.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$10.6$8.33$28.3