Civic Intelligence

South Bay AFL-CIO Labor Council

EIN 94-0376375 • 501(c)5 • San Jose, CA

2302 Zanker RdSan Jose, CA 95131

n/A

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.06x

Higher debt load relative to assets than 73% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.08x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

16th percentile

-6.0%

Higher net margin than 16% of similar nonprofits.

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

Top Officer Pay

96th percentile

$302,424

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 28.1% of source-year revenue.

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

Asset Growth

16th percentile

-4.0%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

79th percentile

18%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Down

$1,501,046

Down $61,882 (-4.0%) from 2023

Liabilities

Up

$87,875

Up $2,956 (+3.5%) from 2023

Net Assets

Down

$1,413,171

Down $64,838 (-4.4%) from 2023

Revenue

Up

$1,077,803

Up $165,210 (+18%) from 2023

Expenses

Up

$1,142,641

Up $343,814 (+43%) from 2023

Net Income

Down

-$64,838

Down $178,604 (-157%) from 2023

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: $283,540Liabilities 2011: $31,471Net Assets 2011: $252,0692011Assets 2012: $299,896Liabilities 2012: $60,419Net Assets 2012: $239,4772012Assets 2013: $366,786Liabilities 2013: $39,291Net Assets 2013: $327,4952013Assets 2014: $449,837Liabilities 2014: $39,910Net Assets 2014: $409,9272014Assets 2015: $490,432Liabilities 2015: $43,895Net Assets 2015: $446,5372015Assets 2016: $576,977Liabilities 2016: $85,202Net Assets 2016: $491,7752016Assets 2017: $619,224Liabilities 2017: $52,890Net Assets 2017: $566,3342017Assets 2018: $963,820Liabilities 2018: $33,269Net Assets 2018: $930,5512018Assets 2019: $1,027,823Liabilities 2019: $70,767Net Assets 2019: $957,0562019Assets 2020: $1,126,001Liabilities 2020: $43,398Net Assets 2020: $1,082,6032020Assets 2021: $1,392,325Liabilities 2021: $23,512Net Assets 2021: $1,368,8132021Assets 2022: $1,443,079Liabilities 2022: $78,836Net Assets 2022: $1,364,2432022Assets 2023: $1,562,928Liabilities 2023: $84,919Net Assets 2023: $1,478,0092023Assets 2024: $1,501,046Liabilities 2024: $87,875Net Assets 2024: $1,413,1712024

Highlighted filing

2024

Assets$1,501,046
Liabilities$87,875
Net Assets$1,413,171

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $622,588Expenses 2011: $589,209Net Income 2011: $33,3792011Revenue 2012: $1,055,529Expenses 2012: $1,068,121Net Income 2012: -$12,5922012Revenue 2013: $659,659Expenses 2013: $571,641Net Income 2013: $88,0182013Revenue 2014: $735,490Expenses 2014: $653,058Net Income 2014: $82,4322014Revenue 2015: $695,892Expenses 2015: $659,282Net Income 2015: $36,6102015Revenue 2016: $840,929Expenses 2016: $795,691Net Income 2016: $45,2382016Revenue 2017: $771,201Expenses 2017: $696,642Net Income 2017: $74,5592017Revenue 2018: $1,046,532Expenses 2018: $682,315Net Income 2018: $364,2172018Revenue 2019: $815,614Expenses 2019: $789,109Net Income 2019: $26,5052019Revenue 2020: $796,351Expenses 2020: $670,804Net Income 2020: $125,5472020Revenue 2021: $1,021,647Expenses 2021: $735,595Net Income 2021: $286,0522021Revenue 2022: $823,465Expenses 2022: $831,133Net Income 2022: -$7,6682022Revenue 2023: $912,593Expenses 2023: $798,827Net Income 2023: $113,7662023Revenue 2024: $1,077,803Expenses 2024: $1,142,641Net Income 2024: -$64,8382024

Highlighted filing

2024

Revenue$1,077,803
Expenses$1,142,641
Net Income-$64,838

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.50$0.09$1.41$1.08$1.14$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.56$0.08$1.48$0.91$0.80$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.44$0.08$1.36$0.82$0.83$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.39$0.02$1.37$1.02$0.74$0.29
2020Detailed filing. Detailed filing data is available for this year.$1.13$0.04$1.08$0.80$0.67$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.07$0.96$0.82$0.79$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.96$0.03$0.93$1.05$0.68$0.36
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.05$0.57$0.77$0.70$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.09$0.49$0.84$0.80$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.04$0.45$0.70$0.66$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.45$0.04$0.41$0.74$0.65$0.08
2013Summary only. Only limited summary data is available for this year.$0.37$0.04$0.33$0.66$0.57$0.09
2012Summary only. Only limited summary data is available for this year.$0.30$0.06$0.24$1.06$1.07$0.01
2011Summary only. Only limited summary data is available for this year.$0.28$0.03$0.25$0.62$0.59$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 4, 2025
Return Version
2024v5.2
Gross Receipts
$1,077,803
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,478,009$1,413,171▼ $64,838
Savings and Temporary Cash Investments$1,370,452$1,358,765▼ $11,687
Accounts Receivable$139,290$124,664▼ $14,626
Cash and Non-Interest-Bearing Accounts$18,288$0▼ $18,288
Land, Buildings, and Equipment, Net$25,017$11,251▼ $13,766
Prepaid Expenses and Deferred Charges$5,990$6,366▲ $376
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
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,562,928$1,501,046▼ $61,882
Other Assets Total$3,891$0▼ $3,891
Liabilities
Accounts Payable and Accrued Expenses$21,349$37,482▲ $16,133
Other Liabilities$17,455$26,586▲ $9,131
Deferred Revenue$46,115$23,807▼ $22,308
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$84,919$87,875▲ $2,956
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,478,009$1,413,171▼ $64,838
Total Liabilities and Net Assets / Fund Balance$1,562,928$1,501,046▼ $61,882

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$5,361$36,346$41,707
Equipment$5,890$21,227$27,117
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jean CohenExecutive OfficerFT$194,402$108,022$302,424

Board Members and Trustees

NameTitle
Riko MendezPresident
Maria Noel Fernandez1st Vice President
Will Smith2nd Vice President
Bill WallaceBoard Member
Danny ManganBoard Member
David BiniBoard Member
Dominic TorreanoBoard Member
Enrique ArguelloBoard Member
Eric MussynskiBoard Member
John CourtneyBoard Member
John TuckerBoard Member
Kathy JasperBoard Member
Malinda MarkowitzBoard Member
Matt TuttleBoard Member
Nydia SmithBoard Member
Patty PicardBoard Member
Robert SandovalBoard Member
Samuel KehindeBoard Member
Stanley YoungBoard Member
Paul FongTrustee
Tony AlexanderTrustee
Lyseria KursaveEx-officio
Troy JonesRecording Secretary
Dolores MoralesSergeant-at-arms
Enrique FernandezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$174,100
Program Service Revenue
$903,097
Investment Income
$606
Other Revenue
$0
All Other Contributions
$174,100
Change in Net Assets
$-64,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$609,925
Other Expenses$512,170
Grants and Similar Amounts Paid$20,546
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$302,424
Other Salaries and Wages---$227,581
Fees for Services Other---$212,697
Conferences and Meetings---$59,148
Occupancy---$58,718
Office Expenses---$47,338
Fees for Services Accounting---$46,457
Other Employee Benefits---$34,104
Payroll Taxes---$33,217
Information Technology---$24,400
Grants to Domestic Orgs---$20,546
Insurance---$18,493
Pension Plan Contributions---$12,599
Payments to Affiliates---$10,127
Travel---$9,242
Fees for Services Legal---$3,658
Other Expenses---$2,310
Advertising---$600
Interest---$219
Total Functional Expenses$0$0$0$1,142,641
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
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$4,998
Section 527 Activity Spending$4,998
Total Exempt Function Spending$4,998
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
Accrued Payroll$14,236
Accrued Vacation Payable$12,125
Union Dues Payable$225
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
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VI, LINE 11B:

The executive officer reviews the form 990 prior to filing. After filing form 990, copies of the form are distributed to the officers at the next board meeting.

PART VI, LINE 19:

All documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
South Bay Afl-cio Labor Council
EIN
94-0376375
In Care Of
% JEAN COHEN
Phone
4086062060
Address
2302 Zanker Rd, San Jose, CA 95131

Signing Officer

Name
Jean Cohen
Title
Executive Officer
Phone
4086062060
Signed
2025-10-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jean Cohen
Formed
1958
Legal Domicile
CA
Voting Board Members
26
Independent Board Members
25
Employees
7
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
595 MARKET ST STE 920, SAN FRANCISCO, CA 94105-2814
Preparer
Jesse Ward
Phone
4159563600
Supplemental Narrative

Additional Explanations

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

South bay afl-cio labor council's purpose is to assist in furthering the appropriate objectives and policies of the afl-cio, or of the organizations affiliated with the afl-cio; to serve as a means of exchanging information among affiliated bodies on matters of common interest; to provide aid, cooperation and assistance to affiliated local unions and other affiliated bodies in their common and individual endeavors; to propose, support and promote legislation favorable to and to oppose legislation detrimental to the interests of workers and organized labor; to encourage workers to register to vote, to exercise their full rights and responsibilities of citizenship, and to perform their rightful part in the political life of the local, state and national communities; and to engage other such activities as are consistent with the objectives and principles set forth in the constitution and policies of the afl-cio.

PART XII:

The organization did not undergo an audit, review or compilation for the year end december 31, 2024. Instead the organization engaged an independent cpa to perform agreed-upon procedures at the direction of the parent organization, the national afl-cio. These agreed-upon procedures focused on reviewing and monitoring substantiation and documentation for cash receipts and cash disbursements as well as documentation for physical assets and confirmation of cash balances.

Form 990 Part IX Line 11G

Description:member communications total fees:48846

Form 990 Part IX Line 11G

Description:consulting total fees:38500

Form 990 Part IX Line 11G

Description:wpusa monitoring fees total fees:20400

Form 990 Part IX Line 11G

Description:communications consulting total fees:5000

Form 990 Part IX Line 11G

Description:ballot measure communications total fees:99951

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