Civic Intelligence

Office and Professional Employees International Union Local 320

990EZ • Fiscal year 2013 • EIN 44-0623702

Jan 01, 2013 to Dec 31, 2013 • Filed on May 14, 2014

Organization ProfileN/A
PO Box 3350364120

(816) 888-5320

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

77th percentile

0.02x

Higher debt load relative to revenue than 77% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Net Margin

8th percentile

-25%

Higher net margin than 8% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Top Officer Pay

81st percentile

$16,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 36.9% of source-year revenue.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Asset Growth

29th percentile

-4.4%

Faster asset growth than 29% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

7th percentile

-27%

Faster revenue growth than 7% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$234,079

Down $10,659 (-4.4%) from 2012

Net Assets

$233,010

No earlier filing loaded for comparison.

Liabilities

Up

$1,069

Up $258 (+32%) from 2012

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin8th percentile

Revenue

Down

$43,315

Down $15,752 (-27%) from 2012

Expenses

Up

$54,232

Up $8,613 (+19%) from 2012

Net Income

Down

-$10,917

Down $24,365 (-181%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$300K$200K$100K$0Assets 2011: $232,128Liabilities 2011: $1,6492011Assets 2012: $244,738Liabilities 2012: $8112012Assets 2013: $234,079Liabilities 2013: $1,069Net Assets 2013: $233,0102013Assets 2014: $188,160Liabilities 2014: $1,845Net Assets 2014: $186,3152014Assets 2015: $0Net Assets 2015: $02015

Highlighted filing

2013

Assets$234,079
Liabilities$1,069
Net Assets$233,010
Open 2013 Filing

Operations Trend

Revenue Growth7th percentile

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

$100K$50K$0-$50KRevenue 2011: $78,638Expenses 2011: $73,555Net Income 2011: $5,0832011Revenue 2012: $59,067Expenses 2012: $45,619Net Income 2012: $13,4482012Revenue 2013: $43,315Expenses 2013: $54,232Net Income 2013: -$10,9172013Revenue 2014: $39,067Expenses 2014: $85,761Net Income 2014: -$46,6942014Revenue 2015: $40,123Expenses 2015: $49,266Net Income 2015: -$9,1432015

Highlighted filing

2013

Revenue$43,315
Expenses$54,232
Net Income-$10,917
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 14, 2014
Return Version
2013v3.1
Gross Receipts
$43,315
Mission and Program Overview

Mission

Opeiu local 320 was organized to promote reasonable work methods, settle disputes by the grievance procedure, assist members in distress and seek a higher standard of living and security for the individual.

Program Services

DescriptionGrantsExpenses
OPEIU LOCAL 320 WAS ORGANIZED TO PROMOTE REASONABLE WORK METHODS, SETTLE DISPUTES BY THE GRIEVANCE PROCEDURE, ASSIST MEMBERS IN DISTRESS AND SEEK A HIGHER STANDARD OF LIVING AND SECURITY FOR THE INDIVIDUAL.--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KIMBERLY WHITEMANSecretary-TrPT$16,000-$16,000
SUSAN CUSIMANOTrustee-$0--
CYNTHIA HILDENPresident-$0--
DEANNA LAMBTrustee-$0--
SHERRY BELLUCCIExecutive Bo-$0--
Filing and Contact Details

Filer

EIN
44-0623702
Phone
8168885320

Signing Officer

Name
Kimberly Whiteman
Title
Secretary Treasurer
Phone
8168885320
Signed
2014-05-14

Preparer

Preparer
Heather M Hoyle CPA
Phone
8552264426
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Convention reimbursement 3,416 payroll & property tax refund 38 total 3,454”

Form 990-ez, Part I, Line 16

“Expenses conference expense 4,100 contribution 1,580 direct reimbursement 726 membership expense 930 office & administrative 706 property tax 21 wage reimbursement 906 per capita 16,102 non-investment depreciation 267 total 25,338”

Form 990-ez, Part II, Line 24

“Computer 974 974 less accumulated depreciation 601 795 4 drawer vertical file cabinet 508 508 less accumulated depreciation 66 139 252 252 total 1,067 800”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 811 1,069”

Form 990-ez, Part III

“Opeiu local 320 was organized to promote reasonable work methods, settle disputes by the grievance procedure, assist members in distress and seek a higher standard of living and security for the individual.”

Raw XML Appendix117 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0SUSAN CUSIMANO
CompensationExplanation/CompensationExplanationGrp/PersonNm1CYNTHIA HILDEN
CompensationExplanation/CompensationExplanationGrp/PersonNm2DEANNA LAMB
CompensationExplanation/CompensationExplanationGrp/PersonNm3KIMBERLY WHITEMAN
CompensationExplanation/CompensationExplanationGrp/PersonNm4SHERRY BELLUCCI
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KIMBERLY WHITEMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum08168885320
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine10PO BOX 33503
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine20PO BOX 33503 KANSAS CITY MO 64120
IRS990EZ/BooksInCareOfDetail/USAddress/City0KANSAS CITY
IRS990EZ/BooksInCareOfDetail/USAddress/State0MO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode064120
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0243671
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0233279
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-10917
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt011106
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0244738
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0234079
IRS990EZ/GrossReceiptsAmt043315
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt044
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt039817
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0243927
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0233010
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0243927
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0233010
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt314.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt316000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SUSAN CUSIMANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CYNTHIA HILDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DEANNA LAMB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KIMBERLY WHITEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SHERRY BELLUCCI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY-TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4EXECUTIVE BO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01067
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0800
IRS990EZ/OtherExpensesTotalAmt025338
IRS990EZ/OtherRevenueTotalAmt03454
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0OPEIU LOCAL 320 WAS ORGANIZED TO PROMOTE REASONABLE WORK METHODS, SETTLE DISPUTES BY THE GRIEVANCE PROCEDURE, ASSIST MEMBERS IN DISTRESS AND SEEK A HIGHER STANDARD OF LIVING AND SECURITY FOR THE INDIVIDUAL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPEIU LOCAL 320 WAS ORGANIZED TO PROMOTE REASONABLE WORK METHODS, SETTLE DISPUTES BY THE GRIEVANCE PROCEDURE, ASSIST MEMBERS IN DISTRESS AND SEEK A HIGHER STANDARD OF LIVING AND SECURITY FOR THE INDIVIDUAL.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt017788
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0811
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01069
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt054232
IRS990EZ/TotalRevenueAmt043315
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONVENTION REIMBURSEMENT 3,416 PAYROLL & PROPERTY TAX REFUND 38 TOTAL 3,454
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES CONFERENCE EXPENSE 4,100 CONTRIBUTION 1,580 DIRECT REIMBURSEMENT 726 MEMBERSHIP EXPENSE 930 OFFICE & ADMINISTRATIVE 706 PROPERTY TAX 21 WAGE REIMBURSEMENT 906 PER CAPITA 16,102 NON-INVESTMENT DEPRECIATION 267 TOTAL 25,338
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPUTER 974 974 LESS ACCUMULATED DEPRECIATION 601 795 4 DRAWER VERTICAL FILE CABINET 508 508 LESS ACCUMULATED DEPRECIATION 66 139 252 252 TOTAL 1,067 800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 811 1,069
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OPEIU LOCAL 320 WAS ORGANIZED TO PROMOTE REASONABLE WORK METHODS, SETTLE DISPUTES BY THE GRIEVANCE PROCEDURE, ASSIST MEMBERS IN DISTRESS AND SEEK A HIGHER STANDARD OF LIVING AND SECURITY FOR THE INDIVIDUAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMBERLY WHITEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08168885320
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10OFFICE AND PROFESSIONAL EMPLOYEES
ReturnHeader/Filer/BusinessName/BusinessNameLine20INTERNATIONAL UNION LOCAL 320
ReturnHeader/Filer/BusinessNameControlTxt0OFFI
ReturnHeader/Filer/EIN0440623702
ReturnHeader/Filer/PhoneNum08168885320
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 33503
ReturnHeader/Filer/USAddress/City0KANSAS CITY
ReturnHeader/Filer/USAddress/State0MO
ReturnHeader/Filer/USAddress/ZIPCode064120
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10HG & COMPANY ACCOUNTANTS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10111 W 10TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0KANSAS CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0641051700
ReturnHeader/PreparerPersonGrp/PhoneNum08552264426
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HEATHER M HOYLE CPA
ReturnHeader/ReturnTs02014-05-14T11:51:34-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$234,079
Liabilities
$1,069
Net assets
$233,010
Revenue
$43,315
Expenses
$54,232
Net income
-$10,917
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.40$0.49$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.88$0.02$1.86$0.39$0.86$0.47
2013Detailed filing. Detailed filing data is available for this year.$2.34$0.01$2.33$0.43$0.54$0.11
2012Summary only. Only limited summary data is available for this year.$2.45$0.01$0.59$0.46$0.13
2011Summary only. Only limited summary data is available for this year.$2.32$0.02$0.79$0.74$0.05