Civic Intelligence

Utah Public Employees Association

EIN 87-0242213 • 501(c)5 • Murray, UT

Profile

Utah public employees association is a member based association organized to provide employees a voice in workplace issues including grievance representation, negotiating for market compensation, and protection of employee benefits.

1000 W Bellwood LaneMurray, UT 84123

www.upea.net

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.00x

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.00x

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

501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

9th percentile

-19%

Higher net margin than 9% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

4th percentile

-33%

Faster asset growth than 4% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

5.6%

Faster revenue growth than 54% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,629,100

Up $1,204,919 (+284%) from 2024

Liabilities

Up

$19,292

Up $19,292 from 2024

Net Assets

Up

$1,609,808

Up $1,185,627 (+280%) from 2024

Revenue

Up

$2,158,944

Up $1,319,245 (+157%) from 2024

Expenses

Down

$973,317

Down $29,342 (-2.9%) from 2024

Net Income

Up

$1,185,627

Up $1,348,587 (+828%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $939,241Liabilities 2011: $104,359Net Assets 2011: $834,8822011Assets 2012: $956,163Liabilities 2012: $80,949Net Assets 2012: $875,2142012Assets 2013: $820,432Liabilities 2013: $62,236Net Assets 2013: $758,1962013Assets 2014: $868,117Liabilities 2014: $72,134Net Assets 2014: $795,9832014Assets 2015: $949,905Liabilities 2015: $77,320Net Assets 2015: $872,5852015Assets 2016: $1,052,725Liabilities 2016: $102,615Net Assets 2016: $950,1102016Assets 2017: $818,502Liabilities 2017: $95,457Net Assets 2017: $723,0452017Assets 2018: $848,184Liabilities 2018: $126,599Net Assets 2018: $721,5852018Assets 2019: $811,025Liabilities 2019: $98,993Net Assets 2019: $712,0322019Assets 2020: $789,592Liabilities 2020: $69,259Net Assets 2020: $720,3332020Assets 2021: $772,570Liabilities 2021: $62,527Net Assets 2021: $710,0432021Assets 2022: $726,170Liabilities 2022: $49,885Net Assets 2022: $676,2852022Assets 2023: $634,237Liabilities 2023: $47,096Net Assets 2023: $587,1412023Assets 2024: $424,181Liabilities 2024: $0Net Assets 2024: $424,1812024Assets 2025: $1,629,100Liabilities 2025: $19,292Net Assets 2025: $1,609,8082025

Highlighted filing

2025

Assets$1,629,100
Liabilities$19,292
Net Assets$1,609,808

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $908,172Expenses 2011: $971,298Net Income 2011: -$63,1262011Expenses 2012: $845,4522012Revenue 2013: $876,018Expenses 2013: $842,403Net Income 2013: $33,6152013Revenue 2014: $898,749Expenses 2014: $860,959Net Income 2014: $37,7902014Revenue 2015: $868,025Expenses 2015: $785,615Net Income 2015: $82,4102015Revenue 2016: $881,980Expenses 2016: $803,700Net Income 2016: $78,2802016Revenue 2017: $875,928Expenses 2017: $941,067Net Income 2017: -$65,1392017Revenue 2018: $870,500Expenses 2018: $892,058Net Income 2018: -$21,5582018Revenue 2019: $851,048Expenses 2019: $862,887Net Income 2019: -$11,8392019Revenue 2020: $823,560Expenses 2020: $806,260Net Income 2020: $17,3002020Revenue 2021: $792,120Expenses 2021: $831,593Net Income 2021: -$39,4732021Revenue 2022: $795,247Expenses 2022: $805,440Net Income 2022: -$10,1932022Revenue 2023: $795,009Expenses 2023: $884,153Net Income 2023: -$89,1442023Revenue 2024: $839,699Expenses 2024: $1,002,659Net Income 2024: -$162,9602024Revenue 2025: $2,158,944Expenses 2025: $973,317Net Income 2025: $1,185,6272025

Highlighted filing

2025

Revenue$2,158,944
Expenses$973,317
Net Income$1,185,627

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.63$0.02$1.61$2.16$0.97$1.19
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.00$0.42$0.84$1.00$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.05$0.59$0.80$0.88$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.05$0.68$0.80$0.81$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.06$0.71$0.79$0.83$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.07$0.72$0.82$0.81$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.10$0.71$0.85$0.86$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.13$0.72$0.87$0.89$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.10$0.72$0.88$0.94$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.10$0.95$0.88$0.80$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.08$0.87$0.87$0.79$0.08
2014Summary only. Only limited summary data is available for this year.$0.87$0.07$0.80$0.90$0.86$0.04
2013Summary only. Only limited summary data is available for this year.$0.82$0.06$0.76$0.88$0.84$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.08$0.88$0.85
2011Summary only. Only limited summary data is available for this year.$0.94$0.10$0.83$0.91$0.97$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 27, 2026
Return Version
2024v5.0
Gross Receipts
$2,158,944
Mission and Program Overview

Mission

Utah public employees association is a member based association organized to provide employees a voice in workplace issues including grievance representation, negotiating for market compensation and protection of employee benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$381,127$370,077▼ $11,050
Savings and Temporary Cash Investments$92,967$244,231▲ $151,264
Cash and Non-Interest-Bearing Accounts$-51,161$13,544▲ $64,705
Total Assets$424,181$1,629,100▲ $1,204,919
Other Assets Total$1,248$1,001,248▲ $1,000,000
Liabilities
Other Liabilities-$14,881-
Accounts Payable and Accrued Expenses-$4,411-
Total Liabilities$0$19,292▲ $19,292
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$424,181$1,609,808▲ $1,185,627
Total Net Assets Fund Balance$424,181$1,609,808▲ $1,185,627
Total Liabilities and Net Assets / Fund Balance$424,181$1,629,100▲ $1,204,919

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$317,521$82,479$400,000
Other Land Buildings$556$110,571$111,127
Land$50,000-$50,000
Equipment-$31,203$31,203
Leasehold Improvements$2,000$9,367$11,367
Other Assets Org$1,248--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jessica BrunerBoard MemberPT$69,859$69,859
Jackie PinoPresidentPT$5,400$5,400
Craig Greenberg1st Vice PrePT$5,100$5,100
Gale Pace2nd Vice PrePT$3,600$3,600
Christie WorkmanPast PresidePT$2,100$2,100
Dennis KayPast PresidePT$1,800$1,800

Board Members and Trustees

NameTitle
Alene StringhamBoard Member
Andrew PacejkaBoard Member
Jeff OlingerBoard Member
Judy KernsBoard Member
Lori BentonBoard Member
Marsha BentleyBoard Member
Matt BriggsBoard Member
Sheri NelsonBoard Member
Travis DimickBoard Member
Todd LosserExecutive Di
Revenue and Support

Revenue Composition

Contributions and Grants
$2,132,328
Program Service Revenue
$0
Investment Income
$10,641
Other Revenue
$15,975
Change in Net Assets
$1,185,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$498,209
Salaries, Compensation, and Employee Benefits$475,108
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$245,117
Fees for Services Other---$150,451
Current Officers, Directors, Trustees, and Key Employees---$87,859
Other Employee Benefits---$69,864
Pension Plan Contributions---$43,850
Fees for Services Legal---$39,000
Travel---$37,406
Occupancy---$30,804
Payroll Taxes---$28,418
Conferences and Meetings---$28,403
Advertising---$25,351
Office Expenses---$13,833
Depreciation Depletion---$11,050
All Other Expenses---$10,616
Other Expenses---$8,200
Fees for Services Accounting---$3,700
Total Functional Expenses$0$0$0$973,317
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Insurance Collections Payable$14,881
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Page 6, Part VI, Line 6

Utah public employees assoication does not have stockholders, rather it has member. There is only one class of members.

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

Individuals are eligible to be members if they are currently employed by or retired from a public entity within the state of utah. An eligible individual becomes a member by signing up and paying dues. Members have the right to vote for and nominate specified officers of the association.

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

SEE LINE 7A ABOVE.

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

All revenue, expenditures and budgetary processes are reviewed in a monthly meeting of the governing board of directors. Prepared financial statements are reviewed by officers, board, and advisory council on a monthly basis. The form 990 is prepared from the financials and is submitted to the board via the executive director. All members of the association are provided access to the 990 upon their request.

Form 990, Page 6, Part VI, Line 12C

Annually the governing board signs a statement as to conflict of interest issues. Any violation of such policy constitutes a mandatory removal from the governing board.

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

When the executive director's contract is reviewed or renewed, the governing board reviews similar associations' positions in its deliberations on compensation. The compensation paid to the association's executive director is significantly below those of competing organizations.

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

The officers receive a spicified amount which is intended to pay for expenses. In the event the amount exeeds expenses, such excess amount would be considered compansation and reported as such. However, the specified amount has rarely exceeded expenses (in instances where this has occurrred it is likely more an issue of evidence of expenses, rather than not having sufficient expenses to cover the specified amount).

Form 990, Page 6, Part VI, Line 19

In the upea newsletter, and in public forums, the membership is informed that all information related to the association is available at the offices of the upea upon request.

Filing and Contact Details

Filer

Filer Name
Utah Public Employees Association
EIN
87-0242213
Phone
8012648732
Address
1000 W BELLWOOD LANE, MURRAY, UT 84123

Signing Officer

Name
Jessica Bruner
Title
Board Member
Phone
8012648732
Signed
2026-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Bruner
Formed
1959
Legal Domicile
Ut
Voting Board Members
11
Independent Board Members
11
Employees
14
Volunteers
185

Preparer

Firm
Karren Hendrix Stagg Allen & Company
Address
111 E BROADWAY STE 250, SALT LAKE CITY, UT 84111-5225
Preparer
Jeffrey N Ririe
Phone
8015217620
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Utah public employees association is a member based association organized to provide employees a voice in workplace issues including grievance representation, negotiating for market compensation and protection of employee benefits.

Form 990, Part IX, Line 11G

CONSULTING 150,451 0 0

Raw XML AppendixShowing 400 of 425 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/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt51ST VICE PRE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt142ND VICE PRE
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IRS990/MissionDesc0UTAH PUBLIC EMPLOYEES ASSOCIATION IS A MEMBER BASED ASSOCIATION ORGANIZED TO PROVIDE EMPLOYEES A VOICE IN WORKPLACE ISSUES INCLUDING GRIEVANCE REPRESENTATION, NEGOTIATING FOR MARKET COMPENSATION AND PROTECTION OF EMPLOYEE BENEFITS.
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IRS990/OtherExpensesGrp/Desc1DATA PROCESSING
IRS990/OtherExpensesGrp/Desc2QUARTERLY REIMBURSEMENTS
IRS990/OtherExpensesGrp/Desc3TELEPHONE EXPENSE
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IRS990/OtherExpensesGrp/TotalAmt126620
IRS990/OtherExpensesGrp/TotalAmt216678
IRS990/OtherExpensesGrp/TotalAmt38200
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IRS990/OtherRevenueMiscGrp/Desc0SPONSER FEES
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INSURANCE COLLECTIONS PAYABLE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UTAH PUBLIC EMPLOYEES ASSOCIATION IS A MEMBER BASED ASSOCIATION ORGANIZED TO PROVIDE EMPLOYEES A VOICE IN WORKPLACE ISSUES INCLUDING GRIEVANCE REPRESENTATION, NEGOTIATING FOR MARKET COMPENSATION AND PROTECTION OF EMPLOYEE BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UTAH PUBLIC EMPLOYEES ASSOICATION DOES NOT HAVE STOCKHOLDERS, RATHER IT HAS MEMBER. THERE IS ONLY ONE CLASS OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INDIVIDUALS ARE ELIGIBLE TO BE MEMBERS IF THEY ARE CURRENTLY EMPLOYED BY OR RETIRED FROM A PUBLIC ENTITY WITHIN THE STATE OF UTAH. AN ELIGIBLE INDIVIDUAL BECOMES A MEMBER BY SIGNING UP AND PAYING DUES. MEMBERS HAVE THE RIGHT TO VOTE FOR AND NOMINATE SPECIFIED OFFICERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE LINE 7A ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL REVENUE, EXPENDITURES AND BUDGETARY PROCESSES ARE REVIEWED IN A MONTHLY MEETING OF THE GOVERNING BOARD OF DIRECTORS. PREPARED FINANCIAL STATEMENTS ARE REVIEWED BY OFFICERS, BOARD, AND ADVISORY COUNCIL ON A MONTHLY BASIS. THE FORM 990 IS PREPARED FROM THE FINANCIALS AND IS SUBMITTED TO THE BOARD VIA THE EXECUTIVE DIRECTOR. ALL MEMBERS OF THE ASSOCIATION ARE PROVIDED ACCESS TO THE 990 UPON THEIR REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUALLY THE GOVERNING BOARD SIGNS A STATEMENT AS TO CONFLICT OF INTEREST ISSUES. ANY VIOLATION OF SUCH POLICY CONSTITUTES A MANDATORY REMOVAL FROM THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6WHEN THE EXECUTIVE DIRECTOR'S CONTRACT IS REVIEWED OR RENEWED, THE GOVERNING BOARD REVIEWS SIMILAR ASSOCIATIONS' POSITIONS IN ITS DELIBERATIONS ON COMPENSATION. THE COMPENSATION PAID TO THE ASSOCIATION'S EXECUTIVE DIRECTOR IS SIGNIFICANTLY BELOW THOSE OF COMPETING ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE OFFICERS RECEIVE A SPICIFIED AMOUNT WHICH IS INTENDED TO PAY FOR EXPENSES. IN THE EVENT THE AMOUNT EXEEDS EXPENSES, SUCH EXCESS AMOUNT WOULD BE CONSIDERED COMPANSATION AND REPORTED AS SUCH. HOWEVER, THE SPECIFIED AMOUNT HAS RARELY EXCEEDED EXPENSES (IN INSTANCES WHERE THIS HAS OCCURRRED IT IS LIKELY MORE AN ISSUE OF EVIDENCE OF EXPENSES, RATHER THAN NOT HAVING SUFFICIENT EXPENSES TO COVER THE SPECIFIED AMOUNT).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8IN THE UPEA NEWSLETTER, AND IN PUBLIC FORUMS, THE MEMBERSHIP IS INFORMED THAT ALL INFORMATION RELATED TO THE ASSOCIATION IS AVAILABLE AT THE OFFICES OF THE UPEA UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9CONSULTING 150,451 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0INSURANCE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0BELLEWOOD INSURANCE ASSOCIATES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0100 BELLWOOD LANE
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JESSICA BRUNER
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