Civic Intelligence

Guild of Pacific Northwest Employees

EIN 83-3380065 • 501(c)5 • Bellingham, WA

Profile

Labor Union

PO Box 157Bellingham, WA 98227

www.pnew.org

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 2024

Liabilities / Revenue

60th percentile

0.00x

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

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

Net Margin

87th percentile

31%

Higher net margin than 87% of similar nonprofits.

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

Top Officer Pay

84th percentile

$14,260

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

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

Asset Growth

89th percentile

30%

Faster asset growth than 89% of similar nonprofits.

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

Revenue Growth

73rd percentile

11%

Faster revenue growth than 73% of similar nonprofits.

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

Assets

Up

$282,235

Up $64,455 (+30%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$282,235

Up $64,455 (+30%) from 2023

Revenue

Up

$205,633

Up $20,455 (+11%) from 2023

Expenses

Up

$141,178

Up $43,177 (+44%) from 2023

Net Income

Down

$64,455

Down $22,722 (-26%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2019: $308Liabilities 2019: $02019Assets 2020: $37,973Liabilities 2020: $0Net Assets 2020: $37,9732020Assets 2021: $83,017Liabilities 2021: $0Net Assets 2021: $83,0172021Assets 2022: $130,603Liabilities 2022: $0Net Assets 2022: $130,6032022Assets 2023: $217,780Liabilities 2023: $0Net Assets 2023: $217,7802023Assets 2024: $282,235Liabilities 2024: $0Net Assets 2024: $282,2352024

Highlighted filing

2024

Assets$282,235
Liabilities$0
Net Assets$282,235

Operations Trend

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

$300K$200K$100K$0Revenue 2019: $1,500Expenses 2019: $1,192Net Income 2019: $3082019Revenue 2020: $69,410Expenses 2020: $31,745Net Income 2020: $37,6652020Revenue 2021: $149,947Expenses 2021: $104,903Net Income 2021: $45,0442021Revenue 2022: $151,462Expenses 2022: $103,876Net Income 2022: $47,5862022Revenue 2023: $185,178Expenses 2023: $98,001Net Income 2023: $87,1772023Revenue 2024: $205,633Expenses 2024: $141,178Net Income 2024: $64,4552024

Highlighted filing

2024

Revenue$205,633
Expenses$141,178
Net Income$64,455

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$205,633
Mission and Program Overview

Mission

Labor Union

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$217,780$282,235▲ $64,455
Cash and Non-Interest-Bearing Accounts$157,462$149,573▼ $7,889
Savings and Temporary Cash Investments$60,318$132,662▲ $72,344
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$217,780$282,235▲ $64,455
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$217,780$282,235▲ $64,455
Total Liabilities and Net Assets / Fund Balance$217,780$282,235▲ $64,455
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Jael KomacPresidentPT$14,260$14,260
Jenny EakinsVice PresidentPT$4,200$4,200
Jeff JewellTreasurerPT$2,400$2,400
Revenue and Support

Revenue Composition

Contributions and Grants
$205,633
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$64,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$108,825
Salaries, Compensation, and Employee Benefits$24,918
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$62,552
Current Officers, Directors, Trustees, and Key Employees---$24,918
Fees for Services Legal---$22,220
Office Expenses---$11,070
Benefits to Members---$7,435
Conferences and Meetings---$5,560
Fees for Services Accounting---$4,050
Travel---$3,373
Total Functional Expenses$0$0$0$141,178
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
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

Union Membership elects officers and stewards who become the Executive Board which governs the union, Membership also approves the annual budget.

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

Union Membership elects officers and stewards who become the Executive Board which governs the union, Membership also approves the annual budget.

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

Union Membership elects officers and stewards who become the Executive Board which governs the union, Membership also approves the annual budget.

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

The form is presented to the Executive Board for review

Form 990, Part VI, Section C, Line 19

The Guild provides information to Membership only

Filing and Contact Details

Filer

Filer Name
Guild of Pacific Northwest Employees
EIN
83-3380065
Phone
3603842501
Address
PO Box 157, Bellingham, WA 98227

Signing Officer

Name
Jael Komac
Title
President
Phone
3608205235
Signed
2025-05-15

Organization Details

Principal Officer
Jael Komac
Formed
2019
Legal Domicile
Wa
Voting Board Members
15
Independent Board Members
0
Employees
0
Volunteers
0
Raw XML Appendix262 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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IRS990/BooksInCareOfDetail/PersonNm0Andrew Wojciechowski
IRS990/BooksInCareOfDetail/PhoneNum03603842501
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 157
IRS990/BooksInCareOfDetail/USAddress/CityNm0Bellingham
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098227
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IRS990/DecisionsSubjectToApprovaInd01
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IRS990/Desc0Representation of labor union with over 400 workers
IRS990/DescribedInSection501c3Ind00
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IRS990/ForeignActivitiesInd00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt014260
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt22400
IRS990/Form990PartVIISectionAGrp/PersonNm0Jael Komac
IRS990/Form990PartVIISectionAGrp/PersonNm1Jenny Eakins
IRS990/Form990PartVIISectionAGrp/PersonNm2Jeff Jewell
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
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IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GovernmentGrantsAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0205633
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0205633
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
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IRS990/NetAssetsOrFundBalancesBOYAmt0217780
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IRS990/OperateHospitalInd00
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IRS990/PartialLiquidationInd00
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IRS990/PoliciesReferenceChaptersInd01
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IRS990/ReconcilationRevenueExpnssAmt064455
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0132662
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IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Union Membership elects officers and stewards who become the Executive Board which governs the union, Membership also approves the annual budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Union Membership elects officers and stewards who become the Executive Board which governs the union, Membership also approves the annual budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Union Membership elects officers and stewards who become the Executive Board which governs the union, Membership also approves the annual budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The form is presented to the Executive Board for review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Guild provides information to Membership only
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 C, Line 19
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IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.pnwe.org
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0This is our first year filing a full Form 990 and it's very much more complicated.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Jael Komac
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03608205235
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GUILD OF PACIFIC NORTHWEST EMPLOYEES
ReturnHeader/Filer/BusinessNameControlTxt0GUIL
ReturnHeader/Filer/EIN0833380065
ReturnHeader/Filer/PhoneNum03603842501
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 157
ReturnHeader/Filer/USAddress/CityNm0Bellingham
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098227
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-11-18T01:53:00-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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