Civic Intelligence

Unite Here Local 483

990 • Fiscal year 2021 • EIN 94-0307777

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

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

83rd percentile

0.15x

Higher debt load relative to assets than 83% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

88th percentile

0.28x

Higher debt load relative to revenue than 88% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Net Margin

44th percentile

8.0%

Higher net margin than 44% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

48th percentile

$91,439

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Asset Growth

62nd percentile

12%

Faster asset growth than 62% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

4th percentile

-30%

Faster revenue growth than 4% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,352,813

Up $142,877 (+12%) from 2020

Net Assets

Up

$1,155,654

Up $56,925 (+5.2%) from 2020

Liabilities

Up

$197,159

Up $85,952 (+77%) from 2020

Revenue

Down

$713,323

Down $311,105 (-30%) from 2020

Expenses

Down

$656,398

Down $241,688 (-27%) from 2020

Net Income

Down

$56,925

Down $69,417 (-55%) from 2020

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

2021

Assets$1,352,813
Liabilities$197,159
Net Assets$1,155,654

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

2021

Revenue$713,323
Expenses$656,398
Net Income$56,925
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.2
Gross Receipts
$713,323
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.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$910,374$1,068,709▲ $158,335
Savings and Temporary Cash Investments$282,151$282,304▲ $153
Land, Buildings, and Equipment, Net$611$0▼ $611
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$1,209,936$1,352,813▲ $142,877
Other Assets Total$16,800$1,800▼ $15,000
Liabilities
Accounts Payable and Accrued Expenses$111,207$197,159▲ $85,952
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$111,207$197,159▲ $85,952
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,098,729$1,155,654▲ $56,925
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,098,729$1,155,654▲ $56,925
Total Liabilities and Net Assets / Fund Balance$1,209,936$1,352,813▲ $142,877

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$29,534$29,534
Other Land Buildings-$20,300$20,300
Leasehold Improvements-$2,565$2,565
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Azpilcueta HectorSecretary/treasurerFT$69,376$22,063$91,439
Valdez Rosalaes CelicaPresidentFT$58,348$17,860$76,208
Rangel SergioExecutive BoardPT$13,721$3,579$17,300
Calhoun ChizukoExecutive Board-$385-$385
Deprez BertrandExecutive Board-$385-$385
Smith RichardVice President-$385-$385
Corres CinthiaExecutive Board-$330-$330
Rodriguez EstevanRecording Secretary-$330-$330
Chamberlain CharlesExecutive Board-$275-$275
Zepeda Suarez MarioExecutive Board-$275-$275
Brooks JulianneExecutive Board-$220-$220

Board Members and Trustees

NameTitle
Aliotti GaspareExecutive Board
Conner TeresaExecutive Board
Aliotti JohnTrustee
De Vera Jr JuliusTrustee
Giamona JamesTrustee
O'NEILL LEONARDTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$141,055
Program Service Revenue
$554,790
Investment Income
$152
Other Revenue
$17,326
All Other Contributions
$351
Change in Net Assets
$56,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,801
Salaries, Compensation, and Employee Benefits$294,420
Grants and Similar Amounts Paid$42,707
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$187,532
Payments to Affiliates---$186,141
Other Salaries and Wages---$51,705
Fees for Services Other---$48,101
Grants to Domestic Individuals---$37,207
Occupancy---$23,853
Other Employee Benefits---$19,148
Pension Plan Contributions---$18,097
Payroll Taxes---$17,938
Office Expenses---$14,785
Fees for Services Legal---$12,120
Benefits to Members---$9,470
Other Expenses---$5,855
Insurance---$5,556
Grants to Domestic Orgs---$5,500
Information Technology---$2,890
Travel---$2,693
Conferences and Meetings---$1,323
Depreciation Depletion---$611
Total Functional Expenses$0$0$0$656,398
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
No
Subject to proxy tax
No
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
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
No
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

PART VI, LINE 6:

Members consist of active and retired union members.

PART VI, LINE 7A:

Union officers are subject to periodic elections in which all union members have an equal right to nominate, run for office, and vote.

PART VI, LINE 7B:

Active and retired union members approve non-routine expenses and actions taken by the union.

PART VI, LINE 8B:

The union does not have any committees with authority to act on behalf of the governing body.

PART VI, LINE 11B:

The form is prepared by the union's outside cpa firm and a draft is then forwarded for review by the leadership 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. The form 990 is then shared with the union's executive board at the next monthly meeting.

PART VI, 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.

PART VI, LINE 15:

Compensation of the union'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.

PART VI, LINE 19:

The union's governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Unite Here Local 483
EIN
94-0307777
In Care Of
% HECTOR AZPILCUETA
Phone
8313752246
Address
702 FOREST AVE STE C, PACIFIC GROVE, CA 93950

Signing Officer

Name
Hector Azpilcueta
Title
secretary-treasurer
Phone
8313752246
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
HECTOR AZPILCuETA
Formed
2004
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
0
Employees
4
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
275 BATTERY ST STE 1800, SAN FRANCISCO, CA 94111-3346
Preparer
Macgregor Waite
Phone
4159563600
Supplemental Narrative

Additional Explanations

PART I, LINE 1 AND PART III, LINES 1 AND 4A:

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.

PART XII, LINE 1:

The union's policy is to prepare its financial statements on the modified cash basis of accounting.

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