Civic Intelligence

Iupat District Council 10

EIN 88-3227251 • 501(c)5 • Houston, TX

Profile

We have always and will continue to look for those workers who work within our jurisdictions that seek union representation and a voice in their workplace.

5425 Spindle DrHouston, TX 77086

dc10iupat.org

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

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

501(c)5 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.00x

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

501(c)5 • $5M-$10M nonprofits • Source year 2024

Net Margin

86th percentile

31%

Higher net margin than 86% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$173,773

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

$5M-$10M nonprofits • Source year 2024

Asset Growth

87th percentile

22%

Faster asset growth than 87% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

97th percentile

80%

Faster revenue growth than 97% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Up

$5,855,013

Up $1,543,301 (+36%) from 2023

Liabilities

Down

$0

Down $2,807 (-100%) from 2023

Net Assets

Up

$5,855,013

Up $1,546,108 (+36%) from 2023

Revenue

Up

$5,039,831

Up $1,550,651 (+44%) from 2023

Expenses

Up

$3,493,723

Up $323,379 (+10%) from 2023

Net Income

Up

$1,546,108

Up $1,227,272 (+385%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2022: $3,923,443Liabilities 2022: $2,417Net Assets 2022: $3,921,0262022Assets 2023: $4,311,712Liabilities 2023: $2,807Net Assets 2023: $4,308,9052023Assets 2024: $5,855,013Liabilities 2024: $0Net Assets 2024: $5,855,0132024

Highlighted filing

2024

Assets$5,855,013
Liabilities$0
Net Assets$5,855,013

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2022: $1,550,626Expenses 2022: $1,450,294Net Income 2022: $100,3322022Revenue 2023: $3,489,180Expenses 2023: $3,170,344Net Income 2023: $318,8362023Revenue 2024: $5,039,831Expenses 2024: $3,493,723Net Income 2024: $1,546,1082024

Highlighted filing

2024

Revenue$5,039,831
Expenses$3,493,723
Net Income$1,546,108

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.2
Gross Receipts
$5,048,878
Mission and Program Overview

Mission

We have always and will continue to look for those workers who work within our jurisdictions that seek union representation and a voice in their workplace.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,898,013$2,411,602▲ $513,589
Land, Buildings, and Equipment, Net$2,413,699$2,240,278▼ $173,421
Total Assets$4,311,712$5,855,013▲ $1,543,301
Other Assets Total$0$1,203,133▲ $1,203,133
Liabilities
Accounts Payable and Accrued Expenses$2,807--
Total Liabilities$2,807$0▼ $2,807
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,308,905$5,855,013▲ $1,546,108
Total Net Assets Fund Balance$4,308,905$5,855,013▲ $1,546,108
Total Liabilities and Net Assets / Fund Balance$4,311,712$5,855,013▲ $1,543,301

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,850,086$2,150,955$4,001,041
Land$330,226-$330,226
Other Land Buildings$40,016$234,504$274,520
Equipment$19,950$199,063$219,013
Other Assets Org$1,203,133--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Clarence Fleetwood JrBusiness ManagerFT$110,174$63,599$173,773
Jennifer HernandezVice PresidentFT$82,032$47,527$129,559
Jorge SalazarPresidentFT$81,232$47,419$128,651
Adedyo CodringtonWardenFT$66,570$45,440$112,010

Board Members and Trustees

NameTitle
Lisa GonzalezTrustee/trustee Chair
Adam SanchezTrustee
Chris BatemanTrustee
James WilliamsTrustee
Letha GravesTrustee
Robert JohnsTrustee
Roger WhiteTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,449,437
Investment Income
$152,983
Other Revenue
$437,411
Change in Net Assets
$1,546,108

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,221,253
Revenue Not Reported on Financial Statements
$818,578
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$818,578
Total Revenue per Audited Statements
$4,221,253
Total Revenue per Form 990
$5,039,831
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,936,232
Salaries, Compensation, and Employee Benefits$1,552,571
Grants and Similar Amounts Paid$4,920
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$818,578
Other Salaries and Wages---$553,590
Current Officers, Directors, Trustees, and Key Employees---$543,993
Travel---$265,545
Pension Plan Contributions---$264,737
Occupancy---$249,501
Depreciation Depletion---$193,244
Insurance---$185,274
Office Expenses---$125,517
Other Employee Benefits---$119,090
Payroll Taxes---$71,161
Fees for Services Accounting---$40,221
Fees for Services Legal---$25,631
Conferences and Meetings---$18,197
Other Expenses---$6,408
Grants to Domestic Orgs---$4,920
Total Functional Expenses$0$0$0$3,493,723

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,493,723
Expenses per Audited Statements$2,675,145
Total Expenses per Audited Statements$2,675,145
Expenses Not Reported on Financial Statements$818,578
Other Expense Adjustments$818,578
Expenses Not Reported on Form 990$0
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
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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

The organization has members.

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

The organization's members have the power to elect members to the governing body.

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

Member-elected delegates attend meetings of the council to approve actions of the council's governing body.

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

A draft of the form 990 is provided to the governing body for review before filing.

Form 990, Part VI, Section C, Line 18

Documents are available upon request.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Iupat District Council 10
EIN
88-3227251
Phone
5044664114
Address
5425 SPINDLE DR, HOUSTON, TX 77086

Signing Officer

Name
Clarence Fleetwood Jr
Title
Business Manger
Phone
5044664114
Signed
2025-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clarence Fleetwood Jr
Formed
2022
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
7
Employees
18
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
40 MONUMENT RD 5TH FLR, BALA CYNWYD, PA 19004
Preparer
Louis Verzella CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The organization uses the modified cash basis of accounting.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Management is required to evaluate tax positions taken by the council and to recognize a tax liability if the council has taken an uncertain position that, more likely than not, would not be sustained upon examination by the u.s. Federal, state, or local taxing authorities. The council is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Typically, tax years will remain open for three years; however, this may differ depending upon the circumstances of the council.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

PER CAPITA TAXES

PART XII, LINE 4B - OTHER ADJUSTMENTS:

PER CAPITA TAXES

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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0330226
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0330226
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01203133
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CERTIFICATE OF DEPOSIT
IRS990ScheduleD/OtherExpensesNotIncludedAmt0818578
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt040016
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0234504
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0274520
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0818578
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0818578
IRS990ScheduleD/RevenueSubtotalAmt04221253
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE COUNCIL AND TO RECOGNIZE A TAX LIABILITY IF THE COUNCIL HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE COUNCIL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PER CAPITA TAXES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PER CAPITA TAXES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02240278
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01203133
IRS990ScheduleD/TotalExpensesPerForm990Amt03493723
IRS990ScheduleD/TotalRevenuePerForm990Amt05039831
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04221253
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02675145
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0110174
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt051690
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011909
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CLARENCE FLEETWOOD JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0173773
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERS HAVE THE POWER TO ELECT MEMBERS TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBER-ELECTED DELEGATES ATTEND MEETINGS OF THE COUNCIL TO APPROVE ACTIONS OF THE COUNCIL'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF THE FORM 990 IS PROVIDED TO THE GOVERNING BODY FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04311712
IRS990/TotalAssetsEOYAmt05855013
IRS990/TotalAssetsGrp/BOYAmt04311712
IRS990/TotalAssetsGrp/EOYAmt05855013
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/TotalAmt03493723
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02807
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt02807
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04308905
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05855013
IRS990/TotalOtherCompensationAmt0203985
IRS990/TotalProgramServiceRevenueAmt04449437
IRS990/TotalReportableCompFromOrgAmt0340008
IRS990/TotalRevenueGrp/ExclusionAmt0152983
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04886848
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05039831
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04311712
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05855013
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0265545
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05425 SPINDLE DR
IRS990/USAddress/CityNm0HOUSTON
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077086
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0DC10IUPAT.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CLARENCE FLEETWOOD JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05044664114
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IUPAT DISTRICT COUNCIL 10
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0883227251
ReturnHeader/Filer/PhoneNum05044664114
ReturnHeader/Filer/USAddress/AddressLine1Txt05425 SPINDLE DR
ReturnHeader/Filer/USAddress/CityNm0HOUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077086
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611436956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVAK FRANCELLA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 MONUMENT RD 5TH FLR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALA CYNWYD

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