Civic Intelligence

Merced Union High School District

990EZ • Fiscal year 2024 • EIN 46-2800388

Sep 01, 2023 to Aug 31, 2024 • Filed on Jul 21, 2025

Organization ProfileNA
5662 Landram AvenueAtwater, CA 95301

(209) 723-7264

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2024 filings • 501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.00x

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

2024 filings • 501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

1.5%

Higher net margin than 43% of similar nonprofits.

2024 filings • 501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2024 filings • 501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

42nd percentile

0.2%

Faster asset growth than 42% of similar nonprofits.

2024 filings • 501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-3.2%

Faster revenue growth than 28% of similar nonprofits.

2024 filings • 501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$216,039

Up $364 (+0.2%) from 2023

Net Assets

Up

$216,039

Up $364 (+0.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin43rd percentile

Revenue

Down

$23,799

Down $796 (-3.2%) from 2023

Expenses

Down

$23,435

Down $2,097 (-8.2%) from 2023

Net Income

Up

$364

Up $1,301 (+139%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

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

$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

2024

Assets$216,039
Liabilities$0
Net Assets$216,039
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$23,799
Expenses$23,435
Net Income$364
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 21, 2025
Return Version
2023v6.0
Gross Receipts
$23,799
Mission and Program Overview

Mission

to represent teachers in the merced union high school district in contract negotiations an labor issues.

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 Pay46th 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
5662 LANDRAM AVENUE, ATWATER, CA 95301

Signing Officer

Name
Tim Pust
Title
President
Phone
2097237264
Signed
2025-07-21
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: 1,915.”

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

“Description: governance. Amount: 18,979. Description: conference. Amount: 1,456. Total to form 990-ez, line 16: 20,435.”

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 Appendix118 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/AddressLine1Txt05662 LANDRAM AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ATWATER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095301
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0215494
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0215858
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0364
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03000
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0215675
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0216039
IRS990EZ/GrossReceiptsAmt023799
IRS990EZ/GroupExemptionNum04003
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt021884
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0215675
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0216039
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0215675
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0216039
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/OtherExpensesTotalAmt020435
IRS990EZ/OtherRevenueTotalAmt01915
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/TotalExpensesAmt023435
IRS990EZ/TotalRevenueAmt023799
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0NA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 1,915.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: GOVERNANCE. AMOUNT: 18,979. DESCRIPTION: CONFERENCE. AMOUNT: 1,456. TOTAL TO FORM 990-EZ, LINE 16: 20,435.
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/SignatureDt02025-07-21
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/AddressLine1Txt05662 LANDRAM AVENUE
ReturnHeader/Filer/USAddress/CityNm0ATWATER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095301
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/PreparationDt02025-07-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDIE JONES
ReturnHeader/ReturnTs02025-07-21T12:46:41-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$216,039
Liabilities
$0
Net assets
$216,039
Revenue
$23,799
Expenses
$23,435
Net income
$364
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