Civic Intelligence

Iatse & Mpmo Local #321

EIN 59-0671461 • 501(c)5 • Tampa, FL

Profile

A united effort to protect & preserve the rights of members.

7211 N Dale Mabry Hwy Ste 209Tampa, FL 33614

iatse321.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

501(c)5 • <$500k nonprofits • Source year 2021

Asset Growth

96th percentile

69%

Faster asset growth than 96% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

25%

Faster revenue growth than 88% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$223,272

Up $66,344 (+42%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$223,272

Up $66,344 (+42%) from 2024

Revenue

Up

$373,575

Up $65,069 (+21%) from 2024

Expenses

Up

$307,231

Up $31,991 (+12%) from 2024

Net Income

Up

$66,344

Up $33,078 (+99%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $131,673Liabilities 2011: $0Net Assets 2011: $131,6732011Assets 2012: $163,530Liabilities 2012: $0Net Assets 2012: $163,5302012Assets 2013: $161,714Liabilities 2013: $0Net Assets 2013: $161,7142013Assets 2014: $131,044Liabilities 2014: $0Net Assets 2014: $131,0442014Assets 2015: $110,307Liabilities 2015: $0Net Assets 2015: $110,3072015Assets 2016: $117,520Liabilities 2016: $0Net Assets 2016: $117,5202016Assets 2017: $107,823Liabilities 2017: $0Net Assets 2017: $107,8232017Assets 2018: $125,363Liabilities 2018: $0Net Assets 2018: $125,3632018Assets 2019: $107,452Liabilities 2019: $0Net Assets 2019: $107,4522019Assets 2020: $15,152Net Assets 2020: $15,1522020Assets 2021: $71,437Liabilities 2021: $0Net Assets 2021: $71,4372021Assets 2022: $73,281Liabilities 2022: $0Net Assets 2022: $73,2812022Assets 2023: $123,662Liabilities 2023: $0Net Assets 2023: $123,6622023Assets 2024: $156,928Liabilities 2024: $0Net Assets 2024: $156,9282024Assets 2025: $223,272Liabilities 2025: $0Net Assets 2025: $223,2722025

Highlighted filing

2025

Assets$223,272
Liabilities$0
Net Assets$223,272

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $218,836Expenses 2011: $220,310Net Income 2011: -$1,4742011Revenue 2012: $244,202Expenses 2012: $212,345Net Income 2012: $31,8572012Revenue 2013: $210,491Expenses 2013: $212,307Net Income 2013: -$1,8162013Revenue 2014: $221,387Expenses 2014: $252,057Net Income 2014: -$30,6702014Revenue 2015: $208,728Expenses 2015: $229,465Net Income 2015: -$20,7372015Revenue 2016: $233,560Expenses 2016: $226,347Net Income 2016: $7,2132016Revenue 2017: $237,243Expenses 2017: $246,940Net Income 2017: -$9,6972017Revenue 2018: $255,222Expenses 2018: $237,682Net Income 2018: $17,5402018Revenue 2019: $232,363Expenses 2019: $250,274Net Income 2019: -$17,9112019Revenue 2020: $112,926Expenses 2020: $205,226Net Income 2020: -$92,3002020Revenue 2021: $148,934Expenses 2021: $92,649Net Income 2021: $56,2852021Revenue 2022: $205,640Expenses 2022: $203,796Net Income 2022: $1,8442022Revenue 2023: $257,352Expenses 2023: $206,971Net Income 2023: $50,3812023Revenue 2024: $308,506Expenses 2024: $275,240Net Income 2024: $33,2662024Revenue 2025: $373,575Expenses 2025: $307,231Net Income 2025: $66,3442025

Highlighted filing

2025

Revenue$373,575
Expenses$307,231
Net Income$66,344

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$3.74$3.07$0.66
2024Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$3.09$2.75$0.33
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$2.57$2.07$0.50
2022Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$2.06$2.04$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$1.49$0.93$0.56
2020Detailed filing. Detailed filing data is available for this year.$0.15$0.15$1.13$2.05$0.92
2019Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$2.32$2.50$0.18
2018Summary only. Only limited summary data is available for this year.$1.25$0.00$1.25$2.55$2.38$0.18
2017Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$2.37$2.47$0.10
2016Summary only. Only limited summary data is available for this year.$1.18$0.00$1.18$2.34$2.26$0.07
2015Summary only. Only limited summary data is available for this year.$1.10$0.00$1.10$2.09$2.29$0.21
2014Summary only. Only limited summary data is available for this year.$1.31$0.00$1.31$2.21$2.52$0.31
2013Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$2.10$2.12$0.02
2012Summary only. Only limited summary data is available for this year.$1.64$0.00$1.64$2.44$2.12$0.32
2011Summary only. Only limited summary data is available for this year.$1.32$0.00$1.32$2.19$2.20$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 19, 2026
Return Version
2025v4.0
Gross Receipts
$373,575
Mission and Program Overview

Mission

A united effort to protect & preserve the rights of members.

To unite, protect, and preserve the rights of members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$95,847$145,896▲ $50,049
Cash and Non-Interest-Bearing Accounts$60,109$75,675▲ $15,566
Land, Buildings, and Equipment, Net$972$1,701▲ $729
Total Assets$156,928$223,272▲ $66,344
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$156,928$223,272▲ $66,344
Total Net Assets Fund Balance$156,928$223,272▲ $66,344
Total Liabilities and Net Assets / Fund Balance$156,928$223,272▲ $66,344

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,701$39,182$40,883
Other Land Buildings$0$9,964$9,964
Compensation and Service Providers

Board Members and Trustees

NameTitle
Howard SteinPresident
Tim PalevedaVice President
Nelson AliceaBusiness Agent
Tiffany GansSecretary
Juan GonzalezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$369,828
Program Service Revenue
$0
Investment Income
$3,747
Other Revenue
$0
All Other Contributions
$342,953
Change in Net Assets
$66,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$294,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$186,207
Payments to Affiliates---$31,796
Occupancy---$25,130
Benefits to Members---$12,804
Travel---$12,428
Office Expenses---$9,107
Advertising---$9,007
Conferences and Meetings---$8,344
Insurance---$6,580
Fees for Services Accounting---$3,450
Information Technology---$2,096
Depreciation Depletion---$282
Total Functional Expenses$0$0$0$307,231
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

There are an average of 130 memebers of the union. All members elect the members of the governing body. Significant decisions are subject to member approval. The members have no right to profits, excess dues, or the union's net assets in the event of its dissolution.

Form 990, Part VI, Section A, Line 7A

All officer are elected by the members. The next election is july 2026.

Form 990, Part VI, Section A, Line 7B

Decisions regarding day to day operations are made by the officers, but large or significant decisions are subject to membership approval.

Form 990, Part VI, Section B, Line 11B

Form 990 is presented to the officers at a board meeting prior to it's filing date. Additionally, if time does not allow for a meeting, a copy is available in the office for inspection prior to filing.

Form 990, Part VI, Section B, Line 12C

The officers, committee members and employees complete the checklist for monitoring your conflict of interest policy annually. In addition, all officers, committee members and employees complete the conflict of interest certification and disclosure form annually after receipt and review of the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The officers and key employees wages are determined by the executive board and the bylaws of the local union.

Form 990, Part VI, Section C, Line 19

A copy of the governing documents, policies, financial statements, and form 990 are available for inspection at all times in the union's office upon written request. In addition, the union files an annual financial report with the department of labor which can be obtained on their online public disclosure room.

Filing and Contact Details

Filer

Filer Name
IATSE & MPMO LOCAL #321
EIN
59-0671461
Phone
8139314712
Address
7211 N DALE MABRY HWY STE 209, TAMPA, FL 33614

Signing Officer

Name
Juan Gonzalez
Title
Treasurer
Phone
8139314712
Signed
2026-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Juan Gonzalez
Formed
1914
Legal Domicile
Fl
Voting Board Members
5
Independent Board Members
1
Employees
0
Volunteers
0

Preparer

Firm
Bates CPA Pllc
Address
1600 E 8TH AVE A200, TAMPA, FL 33605
Preparer
Brennan Bates CPA
Phone
8138030025
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Page 10, Line 24A - Leasing Company

Iatse & mpmo local #321 uses a leasing company to pay its employees and officers. The leasing company is utp productions, inc., po box 3778, salt lake city, ut 84110-3778, ein 42-1548911. Utp production pays all taxes, benefits and salaries, as well as, files all necessary employment returns. Iatse & mpmo local #321 is not required to file any payroll tax returns because they do not have employees. However, the following is a breakdown of the $172,677 in part ix, line 24a other expenses - leasing company. Description: amount: howard stein 3,800 juan gonzalez 3,600 tiffany gans 3,600 nelson alicea 78,940 staff salary 48,096 payroll taxes 10,560 annuity benefit 9,037 h&w benefit 11,526 leasing co fees 17,048 total paid 186,207

Raw XML Appendix292 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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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4BUSINESS AGENT
IRS990/Form990ProvidedToGvrnBodyInd01
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IRS990/GrantsToOrganizationsInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE AN AVERAGE OF 130 MEMEBERS OF THE UNION. ALL MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY. SIGNIFICANT DECISIONS ARE SUBJECT TO MEMBER APPROVAL. THE MEMBERS HAVE NO RIGHT TO PROFITS, EXCESS DUES, OR THE UNION'S NET ASSETS IN THE EVENT OF ITS DISSOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OFFICER ARE ELECTED BY THE MEMBERS. THE NEXT ELECTION IS JULY 2026.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS REGARDING DAY TO DAY OPERATIONS ARE MADE BY THE OFFICERS, BUT LARGE OR SIGNIFICANT DECISIONS ARE SUBJECT TO MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PRESENTED TO THE OFFICERS AT A BOARD MEETING PRIOR TO IT'S FILING DATE. ADDITIONALLY, IF TIME DOES NOT ALLOW FOR A MEETING, A COPY IS AVAILABLE IN THE OFFICE FOR INSPECTION PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE OFFICERS, COMMITTEE MEMBERS AND EMPLOYEES COMPLETE THE CHECKLIST FOR MONITORING YOUR CONFLICT OF INTEREST POLICY ANNUALLY. IN ADDITION, ALL OFFICERS, COMMITTEE MEMBERS AND EMPLOYEES COMPLETE THE CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM ANNUALLY AFTER RECEIPT AND REVIEW OF THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE OFFICERS AND KEY EMPLOYEES WAGES ARE DETERMINED BY THE EXECUTIVE BOARD AND THE BYLAWS OF THE LOCAL UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A COPY OF THE GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE FOR INSPECTION AT ALL TIMES IN THE UNION'S OFFICE UPON WRITTEN REQUEST. IN ADDITION, THE UNION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN BE OBTAINED ON THEIR ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7IATSE & MPMO LOCAL #321 USES A LEASING COMPANY TO PAY ITS EMPLOYEES AND OFFICERS. THE LEASING COMPANY IS UTP PRODUCTIONS, INC., PO BOX 3778, SALT LAKE CITY, UT 84110-3778, EIN 42-1548911. UTP PRODUCTION PAYS ALL TAXES, BENEFITS AND SALARIES, AS WELL AS, FILES ALL NECESSARY EMPLOYMENT RETURNS. IATSE & MPMO LOCAL #321 IS NOT REQUIRED TO FILE ANY PAYROLL TAX RETURNS BECAUSE THEY DO NOT HAVE EMPLOYEES. HOWEVER, THE FOLLOWING IS A BREAKDOWN OF THE $172,677 IN PART IX, LINE 24A OTHER EXPENSES - LEASING COMPANY. DESCRIPTION: AMOUNT: HOWARD STEIN 3,800 JUAN GONZALEZ 3,600 TIFFANY GANS 3,600 NELSON ALICEA 78,940 STAFF SALARY 48,096 PAYROLL TAXES 10,560 ANNUITY BENEFIT 9,037 H&W BENEFIT 11,526 LEASING CO FEES 17,048 TOTAL PAID 186,207
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, PAGE 10, LINE 24A - LEASING COMPANY
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0156928
IRS990/TotalAssetsEOYAmt0223272
IRS990/TotalAssetsGrp/BOYAmt0156928
IRS990/TotalAssetsGrp/EOYAmt0223272
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0369828
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0307231
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0156928
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0223272
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03747
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0373575
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0156928
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0223272
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt012428
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07211 N DALE MABRY HWY STE 209
IRS990/USAddress/CityNm0TAMPA
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033614
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0IATSE321.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUAN GONZALEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08139314712
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IATSE & MPMO LOCAL #321
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0590671461
ReturnHeader/Filer/PhoneNum08139314712
ReturnHeader/Filer/USAddress/AddressLine1Txt07211 N DALE MABRY HWY STE 209
ReturnHeader/Filer/USAddress/CityNm0TAMPA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033614
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823948764
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BATES CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01600 E 8TH AVE A200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TAMPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033605
ReturnHeader/PreparerPersonGrp/PhoneNum08138030025
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENNAN BATES CPA
ReturnHeader/ReturnTs02026-02-23T08:11:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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