Civic Intelligence

Office and Professional Employees International Union Local 320

990EZ • Fiscal year 2015 • EIN 44-0623702

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 10, 2016

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

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2015

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2015

Net Margin

9th percentile

-23%

Higher net margin than 9% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

78th percentile

$12,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 29.9% of source-year revenue.

2015 filings • 501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

54th percentile

2.7%

Faster revenue growth than 54% of similar nonprofits.

2015 filings • 501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$0

Down $188,160 (-100%) from 2014

Net Assets

Down

$0

Down $186,315 (-100%) from 2014

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Up

$40,123

Up $1,056 (+2.7%) from 2014

Expenses

Down

$49,266

Down $36,495 (-43%) from 2014

Net Income

Up

-$9,143

Up $37,551 (+80%) from 2014

Historical Trend

Balance Sheet Trend

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

2015

Assets$0
Liabilities-
Net Assets$0

Operations Trend

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

2015

Revenue$40,123
Expenses$49,266
Net Income-$9,143
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 10, 2016
Return Version
2015v2.1
Gross Receipts
$40,123
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

Employees

NameTitleFull / Part TimeBaseOtherTotal
KIMBERLY WHITEMANSecretary-TrPT$12,000-$12,000
CYNTHIA HILDENPresident-$0--
KELLY HOSLERTrustee-$0--
DEANNA LAMBTrustee-$0--
SHERRY BELLUCCITrustee-$0--
SUSAN CUSIMANOTrustee Ende-$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
2016-08-10
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 16 total 16

Form 990-ez, Part I, Line 16

Expenses contribution 2,000 insurance 464 membership expense 810 miscellaneous 17 office & administrative 2,400 per capita 17,071 property tax 13 representational expenses 2,533 non-investment depreciation 72 total 25,380

Form 990-ez, Part I, Line 20

Transfer of assets to office & professional -177,172 employees international union loca 277 0 federal id 75-0850331 0 (176,948 cash, 224 nbv file cabinets) 0

Form 990-ez, Part II, Line 24

4 drawer vertical file cabinet 508 0 less accumulated depreciation 212 0 computer 974 0 less accumulated depreciation 974 0 252 0 total 548 0

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,845 0

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 Appendix155 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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IRS990EZ/BooksInCareOfDetail/PhoneNum08168885320
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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/BOYAmt0187612
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IRS990EZ/MembershipDuesAmt039860
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0186315
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0186315
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt512000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CYNTHIA HILDEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KELLY HOSLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DEANNA LAMB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SHERRY BELLUCCI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SUSAN CUSIMANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5KIMBERLY WHITEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE ENDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY-TR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0548
IRS990EZ/OtherChangesInNetAssetsAmt0-177172
IRS990EZ/OtherExpensesTotalAmt025380
IRS990EZ/OtherRevenueTotalAmt016
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/SalariesOtherCompEmplBnftAmt013303
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01845
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt049266
IRS990EZ/TotalRevenueAmt040123
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessor2Ind0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0FILE CABINETS
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1CASH
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0INTERNATIONAL UNION LOCAL 277
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt1INTERNATIONAL UNION LOCAL 277
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02015-12-31
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt12015-12-31
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0750850331
IRS990ScheduleN/DispositionOfAssetsDetail/EIN1750850331
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0224
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt1176948
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501C(5)
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt1501C(5)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt1ACUTAL
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0641 N CHERRY LANE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt1641 N CHERRY LANE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0FORT WORTH
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm1FORT WORTH
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0TX
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd1TX
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd076108
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd176108
IRS990ScheduleN/EmployeeOfSuccessor2Ind0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0false
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAYROLL TAX DISCOUNT 16 TOTAL 16
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES CONTRIBUTION 2,000 INSURANCE 464 MEMBERSHIP EXPENSE 810 MISCELLANEOUS 17 OFFICE & ADMINISTRATIVE 2,400 PER CAPITA 17,071 PROPERTY TAX 13 REPRESENTATIONAL EXPENSES 2,533 NON-INVESTMENT DEPRECIATION 72 TOTAL 25,380
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TRANSFER OF ASSETS TO OFFICE & PROFESSIONAL -177,172 EMPLOYEES INTERNATIONAL UNION LOCA 277 0 FEDERAL ID 75-0850331 0 (176,948 CASH, 224 NBV FILE CABINETS) 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt34 DRAWER VERTICAL FILE CABINET 508 0 LESS ACCUMULATED DEPRECIATION 212 0 COMPUTER 974 0 LESS ACCUMULATED DEPRECIATION 974 0 252 0 TOTAL 548 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,845 0
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/ExplanationTxt6OPEIU 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 I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMBERLY WHITEMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08168885320
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-10
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/PreparationDt02016-08-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HEATHER M HOYLE CPA
ReturnHeader/ReturnTs02016-08-10T12:18:12-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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Filings