Civic Intelligence

Merced Union High School District

EIN 46-2800388 • 501(c)5 • Merced, CA

Profile

To represent teachers in the merced union high school district in contract negotiations and labor issues.

3351 M StreetMerced, CA 95348

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Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

29th percentile

-6.8%

Higher net margin than 29% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

42nd percentile

-0.8%

Faster asset growth than 42% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

63rd percentile

6.1%

Faster revenue growth than 63% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$214,331

Down $1,708 (-0.8%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$214,331

Down $1,708 (-0.8%) from 2024

Operations
Liabilities / Revenue60th percentileNet Margin29th percentile

Revenue

Up

$25,241

Up $1,442 (+6.1%) from 2024

Expenses

Up

$26,949

Up $3,514 (+15%) from 2024

Net Income

Down

-$1,708

Down $2,072 (-569%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2014: $153,748Liabilities 2014: $02014Assets 2015: $156,524Liabilities 2015: $0Net Assets 2015: $156,5242015Assets 2016: $149,725Liabilities 2016: $0Net Assets 2016: $149,7252016Assets 2017: $164,688Liabilities 2017: $0Net Assets 2017: $164,6882017Assets 2018: $164,688Liabilities 2018: $02018Assets 2019: $176,810Liabilities 2019: $0Net Assets 2019: $176,8102019Assets 2020: $193,801Liabilities 2020: $0Net Assets 2020: $193,8012020Assets 2021: $210,302Liabilities 2021: $0Net Assets 2021: $210,3022021Assets 2022: $216,612Liabilities 2022: $0Net Assets 2022: $216,6122022Assets 2023: $215,675Liabilities 2023: $0Net Assets 2023: $215,6752023Assets 2024: $216,039Liabilities 2024: $0Net Assets 2024: $216,0392024Assets 2025: $214,331Liabilities 2025: $0Net Assets 2025: $214,3312025

Highlighted filing

2025

Assets$214,331
Liabilities$0
Net Assets$214,331
Open 2025 Filing

Operations Trend

Revenue Growth63rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20KRevenue 2014: $17,227Expenses 2014: $15,209Net Income 2014: $2,0182014Revenue 2015: $17,600Expenses 2015: $14,824Net Income 2015: $2,7762015Revenue 2016: $21,304Expenses 2016: $28,103Net Income 2016: -$6,7992016Revenue 2017: $42,484Expenses 2017: $27,521Net Income 2017: $14,9632017Revenue 2018: $42,484Expenses 2018: $27,521Net Income 2018: $14,9632018Revenue 2019: $24,978Expenses 2019: $12,856Net Income 2019: $12,1222019Revenue 2020: $25,983Expenses 2020: $8,992Net Income 2020: $16,9912020Revenue 2021: $23,045Expenses 2021: $6,544Net Income 2021: $16,5012021Revenue 2022: $21,651Expenses 2022: $15,341Net Income 2022: $6,3102022Revenue 2023: $24,595Expenses 2023: $25,532Net Income 2023: -$9372023Revenue 2024: $23,799Expenses 2024: $23,435Net Income 2024: $3642024Revenue 2025: $25,241Expenses 2025: $26,949Net Income 2025: -$1,7082025

Highlighted filing

2025

Revenue$25,241
Expenses$26,949
Net Income-$1,708
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$214,331
Liabilities
$0
Net assets
$214,331
Revenue
$25,241
Expenses
$26,949
Net income
-$1,708
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$0.25$0.27$0.02
2024Detailed filing. Detailed filing data is available for this year.$2.16$0.00$2.16$0.24$0.23$0.00
2023Detailed filing. Detailed filing data is available for this year.$2.16$0.00$2.16$0.25$0.26$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.22$0.15$0.06
2021Detailed filing. Detailed filing data is available for this year.$2.10$0.00$2.10$0.23$0.07$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.26$0.09$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.25$0.13$0.12
2018Summary only. Only limited summary data is available for this year.$1.65$0.00$0.42$0.28$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.65$0.00$1.65$0.42$0.28$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.21$0.28$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.18$0.15$0.03
2014Summary only. Only limited summary data is available for this year.$1.54$0.00$0.17$0.15$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$25,241
Mission and Program Overview

Mission

To represent teachers in the merced union high school district in contract negotiations and labor issues.

Program Services

DescriptionGrantsExpenses
NEGOTIATE TEACHER CONTRACTS, REPRESENT MEMBERS IN GRIEVANCE PROCESS, PROVIDE EDUCATION.$0$0
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIM PUSTPresident-$0--
ROBERT SHALJEANVice President-$0--
RICH COMETTATreasurer-$0--
BRIANNA PIVIROTTOSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Merced Union High School District
EIN
46-2800388
Phone
2097237264
Address
3351 M STREET, MERCED, CA 95348

Signing Officer

Name
Tim Pust
Title
President
Phone
2097237264
Signed
2025-11-03
Discuss with paid preparer
Yes

Preparer

Firm
Kemper CPA Group Llp
Address
478 EAST YOSEMITE AVE SUITE A, MERCED, CA 95340
Preparer
Randie Jones
Phone
2097222794
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: interest income. Amount: 2,145. Description: expense refunds. Amount: 56. Total to form 990-ez, line 8: 2,201.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: governance. Amount: 26,677. Description: negotiations. Amount: 272. Total to form 990-ez, line 16: 26,949.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: other depreciable assets. Beg. Of year amount: 181. End of year amount: 181.”

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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum02097237264
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03351 M STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MERCED
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095348
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0215858
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0214150
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-1708
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0216039
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0214331
IRS990EZ/GrossReceiptsAmt025241
IRS990EZ/GroupExemptionNum04003
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt023040
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0216039
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0214331
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0216039
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0214331
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TIM PUST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROBERT SHALJEAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RICH COMETTA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRIANNA PIVIROTTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0181
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0181
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt026949
IRS990EZ/OtherRevenueTotalAmt02201
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO REPRESENT TEACHERS IN THE MERCED UNION HIGH SCHOOL DISTRICT IN CONTRACT NEGOTIATIONS AND LABOR ISSUES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0NEGOTIATE TEACHER CONTRACTS, REPRESENT MEMBERS IN GRIEVANCE PROCESS, PROVIDE EDUCATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt026949
IRS990EZ/TotalRevenueAmt025241
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0NA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 2,145. DESCRIPTION: EXPENSE REFUNDS. AMOUNT: 56. TOTAL TO FORM 990-EZ, LINE 8: 2,201.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: GOVERNANCE. AMOUNT: 26,677. DESCRIPTION: NEGOTIATIONS. AMOUNT: 272. TOTAL TO FORM 990-EZ, LINE 16: 26,949.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 181. END OF YEAR AMOUNT: 181.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM PUST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02097237264
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MERCED UNION HIGH SCHOOL DISTRICT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TEACHERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MERC
ReturnHeader/Filer/EIN0462800388
ReturnHeader/Filer/PhoneNum02097237264
ReturnHeader/Filer/USAddress/AddressLine1Txt03351 M STREET
ReturnHeader/Filer/USAddress/CityNm0MERCED
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095348
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0370818432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEMPER CPA GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0478 EAST YOSEMITE AVE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERCED
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095340
ReturnHeader/PreparerPersonGrp/PhoneNum02097222794
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDIE JONES
ReturnHeader/ReturnTs02025-11-13T15:34:27-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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