Civic Intelligence

Office and Professional Employees International Union Local 320

990EZ • Fiscal year 2014 • EIN 44-0623702

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 29, 2015

Organization ProfileN/A
PO Box 33503Kansas City, MO 64120

(816) 888-5320

Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

0.05x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

1st percentile

-120%

Higher net margin than 1% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

76th percentile

$11,000

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 28.2% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

12th percentile

-20%

Faster asset growth than 12% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

20th percentile

-9.8%

Faster revenue growth than 20% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$188,160

Down $45,919 (-20%) from 2013

Net Assets

Down

$186,315

Down $46,695 (-20%) from 2013

Liabilities

Up

$1,845

Up $776 (+73%) from 2013

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin1st percentile

Revenue

Down

$39,067

Down $4,248 (-9.8%) from 2013

Expenses

Up

$85,761

Up $31,529 (+58%) from 2013

Net Income

Down

-$46,694

Down $35,777 (-328%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth12th 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

2014

Assets$188,160
Liabilities$1,845
Net Assets$186,315
Open 2014 Filing

Operations Trend

Revenue Growth20th 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

2014

Revenue$39,067
Expenses$85,761
Net Income-$46,694
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 29, 2015
Return Version
2014v5.0
Gross Receipts
$39,067
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 Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KIMBERLY WHITEMANSecretary-TrPT$11,000-$11,000
SUSAN CUSIMANOTrustee-$0--
CYNTHIA HILDENPresident-$0--
DEANNA LAMBTrustee-$0--
SHERRY BELLUCCIExecutive Bo-$0--
Filing and Contact Details

Filer

Filer Name
Office and Professional Employees
EIN
44-0623702
Phone
8168885320
Address
PO BOX 33503, KANSAS CITY, MO 64120

Signing Officer

Name
Kimberly Whiteman
Title
Secretary Treasurer
Phone
8168885320
Signed
2015-04-29
Discuss with paid preparer
Yes

Preparer

Firm
Hg & Company Accountants LLC
Address
111 W 10TH ST, KANSAS CITY, MO 64105-1700
Preparer
Heather M Hoyle CPA
Phone
8552264426
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Payroll tax discount 14 total 14”

Form 990-ez, Part I, Line 16

“Expenses contribution 700 office & administrative 192 property tax 15 per capita 16,441 miscellaneous 8 non-investment depreciation 252 total 17,608”

Form 990-ez, Part II, Line 24

“Computer 974 1,482 less accumulated depreciation 795 1,186 4 drawer vertical file cabinet 508 0 less accumulated depreciation 139 0 252 252 total 800 548”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,070 1,845”

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.”

Form 990-ez, Part III, Line 31

“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
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IRS990EZ/BooksInCareOfDetail/PersonNm0KIMBERLY WHITEMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum08168885320
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 33503
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0PO BOX 33503 KANSAS CITY MO 64120
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KANSAS CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd064120
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0233279
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0187612
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-46694
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt055881
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/Form990TotalAssetsGrp/BOYAmt0234079
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0188160
IRS990EZ/GrossReceiptsAmt039067
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt033
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt039020
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0233009
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0186315
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0233009
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0186315
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt314.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt311000
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/BOYAmt0800
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0548
IRS990EZ/OtherExpensesTotalAmt017608
IRS990EZ/OtherRevenueTotalAmt014
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/DescriptionProgramSrvcAccomTxt0.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1OPEIU 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/SalariesOtherCompEmplBnftAmt012272
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01070
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01845
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt085761
IRS990EZ/TotalRevenueAmt039067
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAYROLL TAX DISCOUNT 14 TOTAL 14
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES CONTRIBUTION 700 OFFICE & ADMINISTRATIVE 192 PROPERTY TAX 15 PER CAPITA 16,441 MISCELLANEOUS 8 NON-INVESTMENT DEPRECIATION 252 TOTAL 17,608
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPUTER 974 1,482 LESS ACCUMULATED DEPRECIATION 795 1,186 4 DRAWER VERTICAL FILE CABINET 508 0 LESS ACCUMULATED DEPRECIATION 139 0 252 252 TOTAL 800 548
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,070 1,845
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/ExplanationTxt5OPEIU 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMBERLY WHITEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08168885320
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OFFICE AND PROFESSIONAL EMPLOYEES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INTERNATIONAL UNION LOCAL 320
ReturnHeader/Filer/BusinessNameControlTxt0OFFI
ReturnHeader/Filer/EIN0440623702
ReturnHeader/Filer/PhoneNum08168885320
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 33503
ReturnHeader/Filer/USAddress/CityNm0KANSAS CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064120
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463382017
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HG & COMPANY ACCOUNTANTS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0111 W 10TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANSAS CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0641051700
ReturnHeader/PreparerPersonGrp/PhoneNum08552264426
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HEATHER M HOYLE CPA
ReturnHeader/ReturnTs02015-04-29T16:03:56-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$188,160
Liabilities
$1,845
Net assets
$186,315
Revenue
$39,067
Expenses
$85,761
Net income
-$46,694
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