Civic Intelligence

Office and Professional Employees Union Opeiu 4873 Local (AFL-Cio)

990 • Fiscal year 2016 • EIN 52-1847723

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 16, 2017

14 Chatham Center South Dr Unit BSavannah, GA 31405

(912) 349-1154

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

52nd percentile

5.6%

Higher net margin than 52% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

85th percentile

$188,509

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Asset Growth

58th percentile

6.7%

Faster asset growth than 58% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-14%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,793,867

Up $237,474 (+6.7%) from 2015

Net Assets

Up

$3,792,756

Up $239,224 (+6.7%) from 2015

Liabilities

Down

$1,111

Down $1,750 (-61%) from 2015

Revenue

Down

$4,282,189

Down $668,769 (-14%) from 2015

Expenses

Down

$4,042,965

Down $12,390 (-0.3%) from 2015

Net Income

Down

$239,224

Down $656,379 (-73%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,534,527Liabilities 2010: $338,137Net Assets 2010: $4,196,3902010Assets 2011: $4,256,549Liabilities 2011: $1,056,219Net Assets 2011: $3,200,3302011Assets 2012: $3,677,227Liabilities 2012: $3,942Net Assets 2012: $3,673,2852012Assets 2013: $3,418,645Liabilities 2013: $154,960Net Assets 2013: $3,263,6852013Assets 2014: $2,935,727Liabilities 2014: $115,164Net Assets 2014: $2,820,5632014Assets 2015: $3,556,393Liabilities 2015: $2,861Net Assets 2015: $3,553,5322015Assets 2016: $3,793,867Liabilities 2016: $1,111Net Assets 2016: $3,792,7562016Assets 2017: $3,929,981Liabilities 2017: $1,114Net Assets 2017: $3,928,8672017Assets 2018: $3,772,618Liabilities 2018: $1,120Net Assets 2018: $3,771,4982018Assets 2019: $4,301,863Liabilities 2019: $130,771Net Assets 2019: $4,171,0922019Assets 2020: $4,635,119Liabilities 2020: $364Net Assets 2020: $4,634,7552020Assets 2021: $5,104,893Liabilities 2021: $0Net Assets 2021: $5,104,8932021Assets 2022: $5,703,443Liabilities 2022: $0Net Assets 2022: $5,703,4432022Assets 2023: $6,440,425Liabilities 2023: $9,545Net Assets 2023: $6,430,8802023Assets 2024: $7,361,042Liabilities 2024: $3,827Net Assets 2024: $7,357,2152024

Highlighted filing

2016

Assets$3,793,867
Liabilities$1,111
Net Assets$3,792,756

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,434,6982010Expenses 2011: $4,477,4172011Expenses 2012: $4,321,9512012Revenue 2013: $3,873,689Expenses 2013: $4,120,652Net Income 2013: -$246,9632013Revenue 2014: $4,285,096Expenses 2014: $4,565,582Net Income 2014: -$280,4862014Revenue 2015: $4,950,958Expenses 2015: $4,055,355Net Income 2015: $895,6032015Revenue 2016: $4,282,189Expenses 2016: $4,042,965Net Income 2016: $239,2242016Revenue 2017: $4,291,398Expenses 2017: $4,155,432Net Income 2017: $135,9662017Revenue 2018: $4,262,875Expenses 2018: $4,420,244Net Income 2018: -$157,3692018Revenue 2019: $4,306,781Expenses 2019: $3,907,187Net Income 2019: $399,5942019Revenue 2020: $4,066,883Expenses 2020: $3,603,220Net Income 2020: $463,6632020Revenue 2021: $4,087,131Expenses 2021: $3,616,993Net Income 2021: $470,1382021Revenue 2022: $4,098,318Expenses 2022: $3,499,768Net Income 2022: $598,5502022Revenue 2023: $4,414,760Expenses 2023: $3,687,323Net Income 2023: $727,4372023Revenue 2024: $4,824,069Expenses 2024: $3,897,734Net Income 2024: $926,3352024

Highlighted filing

2016

Revenue$4,282,189
Expenses$4,042,965
Net Income$239,224
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 16, 2017
Return Version
2016v3.0
Gross Receipts
$4,282,315
Mission and Program Overview

Mission

LABOR REPRESENTATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,123,530$2,346,768▲ $223,238
Land, Buildings, and Equipment, Net$1,300,032$1,274,262▼ $25,770
Cash and Non-Interest-Bearing Accounts$123,494$157,946▲ $34,452
Accounts Receivable-$6,774-
Total Assets$3,556,393$3,793,867▲ $237,474
Other Assets Total$9,337$8,117▼ $1,220
Liabilities
Deferred Revenue$750$750→ $0
Accounts Payable and Accrued Expenses$2,111$361▼ $1,750
Total Liabilities$2,861$1,111▼ $1,750
Net Assets / Fund Balance
Unrestricted Net Assets$3,553,532$3,792,756▲ $239,224
Total Net Assets Fund Balance$3,553,532$3,792,756▲ $239,224
Total Liabilities and Net Assets / Fund Balance$3,556,393$3,793,867▲ $237,474

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$782,559$66,949$849,508
Land$448,572-$448,572
Equipment$41,944$102,881$144,825
Leasehold Improvements$1,187$312$1,499
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis ArringtonPresidentPT$162,198$26,311$188,509
Dennis ConleySecretary/trPT$141,546$25,555$167,101
Dennis ConleySecretary/treasurer-$141,546$25,555$167,101
Cindy DiehmVice PresidePT$123,996$23,645$147,641
S KalbanUnion CounsePT$105,626$21,443$127,069
Lena BaileyExec Board MPT$66,982$22,366$89,348
Jose SerranoExec Board MPT$60,699$21,829$82,528
Theatla JonesExec Board MPT$62,146$19,643$81,789
Wilma ZimmermanExec Board MPT$58,813$15,444$74,257
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,964,860
Investment Income
$15,945
Other Revenue
$301,384
Change in Net Assets
$239,224

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,282,315
Revenue Not Reported on Financial Statements
$-126
Other Revenue Adjustments
$-126
Total Revenue per Audited Statements
$4,282,315
Total Revenue per Form 990
$4,282,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,170,141
Salaries, Compensation, and Employee Benefits$1,872,324
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$1,618,716
Current Officers, Directors, Trustees, and Key Employees---$831,171
Other Salaries and Wages---$689,352
Occupancy---$153,410
Other Employee Benefits---$124,080
Pension Plan Contributions---$118,724
Payroll Taxes---$108,997
Office Expenses---$107,528
Travel---$75,927
Fees for Services Other---$52,171
Depreciation Depletion---$32,047
Fees for Services Accounting---$29,350
Insurance---$23,550
Fees for Services Legal---$16,631
Conferences and Meetings---$14,456
Information Technology---$10,069
Other Expenses---$3,949
Advertising---$1,616
Grants to Domestic Orgs---$500
Total Functional Expenses$0$0$0$4,042,965

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,043,091
Expenses per Audited Statements$4,042,965
Total Expenses per Form 990$4,042,965
Expenses Not Reported on Form 990$126
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Amanda BradyEmployeeCompensationNo$35,173
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Yes. The right to participate in and benefit from itpeu's activities is limited to dues paying members.

Form 990, Page 6, Part VI, Line 7A

Yes. Itpeu's members elect the members of the governing body. Elections are held every three years. The next election will be november 2018.

Form 990, Page 6, Part VI, Line 11B

Itpeu's president, controller, and legal counsel review and approve the form 990.

Form 990, Page 6, Part VI, Line 15A

Yes. Annual salaries for all itpeu employees, including officers, are determined at official meetings of itpeu's executive board. The board's decision is recorded in its meeting minutes.

Form 990, Page 6, Part VI, Line 15B

Yes. See response to 15a.

Form 990, Page 6, Part VI, Line 19

Itpeu makes its governing documents available to its members through union representatives and by direct request of the union headquarters. The union does not make its financial statements available to the public. However, it annually files a form lm-2, containing significant financial information, with the u.s. Department of labor, which makes that document available to the public.

Form 990, Part VIII

Form 990, part viii, line 11a "affiliate support" - the affiliate office and professional employees international union reimburses itpeu for a portion of per capita tax, pension contributions and organizing expenses.

Filing and Contact Details

Filer

Filer Name
Office and Professional Employees
EIN
52-1847723
Phone
9123491154
Address
14 CHATHAM CENTER SOUTH DR UNIT B, SAVANNAH, GA 31405
Doing Business As
Itpeu

Signing Officer

Name
Dennis Arrington
Title
President
Phone
9123491154
Signed
2017-08-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Arrington
Formed
1963
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
0
Employees
20

Preparer

Firm
Howard Moore & Mcduffie Pc
Address
PO BOX 4547, MACON, GA 31208
Preparer
April Hornsby
Phone
4787425317
Supplemental Narrative

Additional Explanations

Form 990

Form 990, part i, item h(c), group exemption number: itpeu is affiliated with and is included in the group exemption number of: office and professional employees international union 265 west 14th street, 6th floor new york, ny 10111

Form 990, Part XI, Line 9

Losses reported on return -126 loss on sale of asset 126

Financial Statement Notes

Schedule D, Page 3, Part X

Itpeu believes that it has appropriate support for any tax positions taken, and, as such, does not have any uncertain tax positions that are material to the financial statements.

Schedule D, Page 4, Part XI, Line 4B

Loss on sale of asset -126

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ITPEU BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON SALE OF ASSET -126
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DENNIS CONLEY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART I, ITEM H(C), GROUP EXEMPTION NUMBER: ITPEU IS AFFILIATED WITH AND IS INCLUDED IN THE GROUP EXEMPTION NUMBER OF: OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION 265 WEST 14TH STREET, 6TH FLOOR NEW YORK, NY 10111
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES. THE RIGHT TO PARTICIPATE IN AND BENEFIT FROM ITPEU'S ACTIVITIES IS LIMITED TO DUES PAYING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES. ITPEU'S MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY. ELECTIONS ARE HELD EVERY THREE YEARS. THE NEXT ELECTION WILL BE NOVEMBER 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ITPEU'S PRESIDENT, CONTROLLER, AND LEGAL COUNSEL REVIEW AND APPROVE THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YES. ANNUAL SALARIES FOR ALL ITPEU EMPLOYEES, INCLUDING OFFICERS, ARE DETERMINED AT OFFICIAL MEETINGS OF ITPEU'S EXECUTIVE BOARD. THE BOARD'S DECISION IS RECORDED IN ITS MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5YES. SEE RESPONSE TO 15A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ITPEU MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO ITS MEMBERS THROUGH UNION REPRESENTATIVES AND BY DIRECT REQUEST OF THE UNION HEADQUARTERS. THE UNION DOES NOT MAKE ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. HOWEVER, IT ANNUALLY FILES A FORM LM-2, CONTAINING SIGNIFICANT FINANCIAL INFORMATION, WITH THE U.S. DEPARTMENT OF LABOR, WHICH MAKES THAT DOCUMENT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990, PART VIII, LINE 11A "AFFILIATE SUPPORT" - THE AFFILIATE OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION REIMBURSES ITPEU FOR A PORTION OF PER CAPITA TAX, PENSION CONTRIBUTIONS AND ORGANIZING EXPENSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LOSSES REPORTED ON RETURN -126 LOSS ON SALE OF ASSET 126
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ITPEU HEALTH & WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ITPEU PENSION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2ITPEU ANNUAL BENEFIT FUND
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt024 OGLETHORPE PROFESSIONAL BLVD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1216 NORTH AVE 2ND FLOOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2216 NORTH AVE 2ND FLOOR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SAVANNAH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CRANFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2CRANFORD
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03556393
IRS990/TotalAssetsEOYAmt03793867
IRS990/TotalAssetsGrp/BOYAmt03556393
IRS990/TotalAssetsGrp/EOYAmt03793867
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt020
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IRS990/TotalOtherCompensationAmt0176236

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.36$0.00$7.36$4.82$3.90$0.93
2023Detailed filing. Detailed filing data is available for this year.$6.44$0.01$6.43$4.41$3.69$0.73
2022Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$4.10$3.50$0.60
2021Detailed filing. Detailed filing data is available for this year.$5.10$0.00$5.10$4.09$3.62$0.47
2020Detailed filing. Detailed filing data is available for this year.$4.64$0.00$4.63$4.07$3.60$0.46
2019Detailed filing. Detailed filing data is available for this year.$4.30$0.13$4.17$4.31$3.91$0.40
2018Detailed filing. Detailed filing data is available for this year.$3.77$0.00$3.77$4.26$4.42$0.16
2017Detailed filing. Detailed filing data is available for this year.$3.93$0.00$3.93$4.29$4.16$0.14
2016Detailed filing. Detailed filing data is available for this year.$3.79$0.00$3.79$4.28$4.04$0.24
2015Detailed filing. Detailed filing data is available for this year.$3.56$0.00$3.55$4.95$4.06$0.90
2014Detailed filing. Detailed filing data is available for this year.$2.94$0.12$2.82$4.29$4.57$0.28
2013Detailed filing. Detailed filing data is available for this year.$3.42$0.15$3.26$3.87$4.12$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.68$0.00$3.67$4.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.26$1.06$3.20$4.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.53$0.34$4.20$4.43
Peer Organizations

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