Civic Intelligence

Unite Here Local 483

990 • Fiscal year 2019 • EIN 94-0307777

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 12, 2020

702 Forest Ave Ste CPacific Grove, CA 93950

(831) 375-2246

Siviq Scores

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

Liabilities / Assets

37th percentile

0.00x

Higher debt load relative to assets than 37% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

74th percentile

$87,441

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Asset Growth

54th percentile

5.4%

Faster asset growth than 54% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

61st percentile

5.3%

Faster revenue growth than 61% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$972,743

Up $49,951 (+5.4%) from 2018

Net Assets

Up

$972,387

Up $103,085 (+12%) from 2018

Liabilities

Down

$356

Down $53,134 (-99%) from 2018

Revenue

Up

$908,227

Up $45,423 (+5.3%) from 2018

Expenses

Up

$805,243

Up $8,001 (+1.0%) from 2018

Net Income

Up

$102,984

Up $37,422 (+57%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $504,817Liabilities 2011: $3,895Net Assets 2011: $500,9222011Assets 2012: $436,947Liabilities 2012: $4,959Net Assets 2012: $431,9882012Assets 2013: $445,311Liabilities 2013: $10,124Net Assets 2013: $435,1872013Assets 2014: $594,996Liabilities 2014: $5,644Net Assets 2014: $589,3522014Assets 2015: $742,085Liabilities 2015: $5,591Net Assets 2015: $736,4942015Assets 2016: $849,154Liabilities 2016: $909Net Assets 2016: $848,2452016Assets 2017: $861,791Liabilities 2017: $30,887Net Assets 2017: $830,9042017Assets 2018: $922,792Liabilities 2018: $53,490Net Assets 2018: $869,3022018Assets 2019: $972,743Liabilities 2019: $356Net Assets 2019: $972,3872019Assets 2020: $1,209,936Liabilities 2020: $111,207Net Assets 2020: $1,098,7292020Assets 2021: $1,352,813Liabilities 2021: $197,159Net Assets 2021: $1,155,6542021Assets 2022: $1,121,797Liabilities 2022: $102,508Net Assets 2022: $1,019,2892022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2019

Assets$972,743
Liabilities$356
Net Assets$972,387

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $838,259Expenses 2011: $903,232Net Income 2011: -$64,9732011Revenue 2012: $806,200Expenses 2012: $875,134Net Income 2012: -$68,9342012Revenue 2013: $815,153Expenses 2013: $811,954Net Income 2013: $3,1992013Revenue 2014: $944,239Expenses 2014: $790,074Net Income 2014: $154,1652014Revenue 2015: $967,147Expenses 2015: $820,005Net Income 2015: $147,1422015Revenue 2016: $980,787Expenses 2016: $869,036Net Income 2016: $111,7512016Revenue 2017: $890,061Expenses 2017: $878,082Net Income 2017: $11,9792017Revenue 2018: $862,804Expenses 2018: $797,242Net Income 2018: $65,5622018Revenue 2019: $908,227Expenses 2019: $805,243Net Income 2019: $102,9842019Revenue 2020: $1,024,428Expenses 2020: $898,086Net Income 2020: $126,3422020Revenue 2021: $713,323Expenses 2021: $656,398Net Income 2021: $56,9252021Revenue 2022: $935,158Expenses 2022: $1,071,523Net Income 2022: -$136,3652022Revenue 2023: $924,291Expenses 2023: $825,413Net Income 2023: $98,8782023

Highlighted filing

2019

Revenue$908,227
Expenses$805,243
Net Income$102,984
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 12, 2020
Return Version
2019v5.0
Gross Receipts
$908,227
Mission and Program Overview

Mission

To protect and develop, through collective action, the welfare and interest of the local's membership, improve working conditions, promote a higher standard of wages, and to obtain economic advantage through participation in the activities of the labor movement and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$629,538$674,869▲ $45,331
Savings and Temporary Cash Investments$279,350$282,035▲ $2,685
Land, Buildings, and Equipment, Net$10,504$5,872▼ $4,632
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$922,792$972,743▲ $49,951
Other Assets Total$3,400$9,967▲ $6,567
Liabilities
Accounts Payable and Accrued Expenses$52,618$0▼ $52,618
Other Liabilities$872$356▼ $516
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$53,490$356▼ $53,134
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$869,302$972,387▲ $103,085
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$869,302$972,387▲ $103,085
Total Liabilities and Net Assets / Fund Balance$922,792$972,743▲ $49,951

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,889$27,645$29,534
Other Land Buildings$3,983$16,317$20,300
Leasehold Improvements$0$2,565$2,565
Buildings$0$0$0
Land$0-$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hector AzpilcuetaSecretary-TreasurerFT$65,556$21,885$87,441
Sergio RangelPresidentFT$59,847$21,885$81,732
Celica Valdez RosalesExecutive BoardFT$37,212$3,630$40,842
Bertrand DePrezExecutive Board--$605$605
Chizuko CalhounExecutive Board--$605$605
Cyndee HauerRecording Secretary--$605$605
Julianne BrooksExecutive Board--$605$605
Richard C SmithVice President--$605$605
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$898,536
Investment Income
$2,685
Other Revenue
$7,006
All Other Contributions
$0
Change in Net Assets
$102,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$471,016
Salaries, Compensation, and Employee Benefits$320,877
Grants and Similar Amounts Paid$13,350
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$353,619
Current Officers, Directors, Trustees, and Key Employees---$215,051
Other Salaries and Wages---$48,059
Other Employee Benefits---$25,808
Occupancy---$24,161
Office Expenses---$19,884
Payroll Taxes---$17,990
Conferences and Meetings---$17,988
Pension Plan Contributions---$13,969
Grants to Domestic Orgs---$13,350
Fees for Services Legal---$12,094
All Other Expenses---$12,003
Travel---$9,905
Insurance---$6,344
Depreciation Depletion---$5,261
Other Expenses---$4,088
Fees for Services Accounting---$3,500
Fees for Services Other---$1,705
Information Technology---$464
Total Functional Expenses$0$0$0$805,243
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Exempt Function Spending$3,150
Political Expenditures$0
Section 527 Activity Spending$0

Section 527 Organizations

OrganizationLocationAmount
83-2991751Sacramento, CA$2,500
83-3897527Sacramento, CA$250
47-2764787Salinas, CA$250
00-0000000Monterey, CA$150
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$356
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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 4

In June 2019, the UNITE HERE International Union held a convention where the UNITE HERE constitution was amended. The UNITE HERE International Union will submit a copy of the new constitution when filing its 2019 Form 990.

Form 990, Part VI, Section A, Line 6

Unlike most non-profit corporations, unions are democratic organizations with a voting constituency to hold them accountable: their members. The right to participate and vote in union affairs is guaranteed. 29 u.s.c. § 411. Union officers are subject to periodic elections in which all members have an equal right to nominate, run for office and vote. No assets of the union or of any employer may be used in furtherance of any candidacy. There are 1,588 members, eight Executive Board members. These members of the union's Executive Board are either employed or have contracts for the performance of services to the union.

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

Unlike most non-profit corporations, unions are democratic organizations with a voting constituency to hold them accountable: their members. The right to participate and vote in union affairs is guaranteed. 29 u.s.c. § 411. Union officers are subject to periodic elections in which all members have an equal right to nominate, run for office and vote. No assets of the union or of any employer may be used in furtherance of any candidacy. There are 1,588 members, eight Executive Board members. These members of the union's Executive Board are either employed or have contracts for the performance of services to the union.

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

Unlike most non-profit corporations, unions are democratic organizations with a voting constituency to hold them accountable: their members. The right to participate and vote in union affairs is guaranteed. 29 u.s.c. § 411. Union officers are subject to periodic elections in which all members have an equal right to nominate, run for office and vote. No assets of the union or of any employer may be used in furtherance of any candidacy. There are 1,588 members, eight Executive Board members. These members of the union's Executive Board are either employed or have contracts for the performance of services to the union.

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

The Form 990 is prepared by the Unite Here Shared Services Center (SSC). A draft is then forwarded for review by the Board of the Local Union. Upon approval of the draft, the Form 990 is signed by the Secretary-Treasurer and filed electronically with the Internal Revenue Service.

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

Section 302 of the Labor Management Relations Act, 1947, 29 U.S.C. § 186, prohibits a labor organization, its officers or agents from receiving anything of value from an employer whose employees the union either represents or might seek to represent. The National Labor Relations Board also has rules against union conflicts of interest, such as union ownership of businesses that may compete with employers whose employees the union represents. Bausch & Lomb Optical Co., 108 NLRB 1555 (1954).

Form 990, Part VI, Section B, Line 15

Compensation of the local's top management officers and key employees are reviewed and approved by the governing body using data as to comparable compensation for similarly qualified persons in comparable positions at similar labor unions compensation approval is documented in the minutes of the executive board and general membership minutes.

Form 990, Part VI, Section C, Line 19

All governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Unite Here Local 483
EIN
94-0307777
Phone
8313752246
Address
702 Forest Ave Ste C, Pacific Grove, CA 93950

Signing Officer

Name
Hector Azpilcueta
Title
Secretary Treasurer
Phone
8313752246
Signed
2020-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hector Azpilcueta
Formed
2004
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
5
Employees
4
Volunteers
0

Preparer

Firm
Unite Here
Address
275 Seventh Avenue, New York, NY 10001
Preparer
Deborah Case
Phone
2122657000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

A journal entry was mistakenly booked on December 31, 2019 to an equity account in the amount of $101.00. The entry should have been booked to the correct expense account.

Financial Statement Notes

Schedule D, Part X, Line 2

In accordance with accounting standards, Local 483's management is required to evaluate tax positions taken and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination. Local 483 is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2015.

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IRS990/InfoInScheduleOPartXIInd0X
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IRS990/InsuranceGrp/TotalAmt06344
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt010504
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05872
IRS990/LandBldgEquipCostOrOtherBssAmt052399
IRS990/LegalDomicileStateCd0CA
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
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IRS990/LessRentalExpensesGrp/RealAmt00
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IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
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IRS990/MembershipDuesAmt00
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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IRS990/MissionDesc0TO PROTECT AND DEVELOP, THROUGH COLLECTIVE ACTION, THE WELFARE AND INTEREST OF THE LOCAL'S MEMBERSHIP, IMPROVE WORKING CONDITIONS, PROMOTE A HIGHER STANDARD OF WAGES, AND TO OBTAIN ECONOMIC ADVANTAGE THROUGH PARTICIPATION IN THE ACTIVITIES OF THE LABOR MOVEMENT AND THE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
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IRS990/NetAssetsOrFundBalancesEOYAmt0972387
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0972387
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt024161
IRS990/OfficeExpensesGrp/TotalAmt019884
IRS990/OfficerMailingAddressInd00
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0Membership Representation
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IRS990/PayrollTaxesGrp/TotalAmt017990
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt142217
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
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IRS990/RegularMonitoringEnfrcInd01
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IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt10
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt20
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt30
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IRS990ScheduleC/Section527PoliticalOrgGrp/EIN1833897527
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN2472764787
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN3000000000
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0John Laird for Senate 2020
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt1Wendy Root Askew for Supervisor 2020
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt2Luis Alejo for Supervisor 2020
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt3Mary Adams for Supervisor 2020
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt02500
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt1250
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt2250
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt3150
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt01787 Tribute Rd
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt11787 Tribute Rd
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt2210 E Curtis St
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt3PO Box 3084
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine2Txt0Suite K
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine2Txt1Suite K
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0Sacramento
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm1Sacramento
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm2Salinas
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm3Monterey
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd2CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd3CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd095815
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd195815
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd293906
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd393942
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0To support local and state candidates with labor friendly policies
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule C, Part I-A, Line 1

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