Civic Intelligence

International Union of Painters and Allied Trades District Council 16

990 • Fiscal year 2015 • EIN 94-0433056

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 25, 2016

2705 Constitution DrLivermore, CA 94551

(925) 245-1080

Siviq Scores

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

Liabilities / Assets

2nd percentile

0.00x

Higher debt load relative to assets than 2% of similar nonprofits.

2015 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

2nd percentile

0.00x

Higher debt load relative to revenue than 2% of similar nonprofits.

2015 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2015

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

2015 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

53rd percentile

$273,054

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2015 filings • 501(c)5 • $25M-$50M nonprofits • Source year 2015

Asset Growth

76th percentile

11%

Faster asset growth than 76% of similar nonprofits.

2015 filings • 501(c)5 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

15th percentile

-3.8%

Faster revenue growth than 15% of similar nonprofits.

2015 filings • 501(c)5 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Assets

Up

$33,252,555

Up $3,383,009 (+11%) from 2014

Net Assets

Up

$33,251,105

Up $3,383,009 (+11%) from 2014

Liabilities

Flat

$1,450

Flat from 2014

Revenue

Down

$18,653,775

Down $736,797 (-3.8%) from 2014

Expenses

Up

$15,307,388

Up $369,429 (+2.5%) from 2014

Net Income

Down

$3,346,387

Down $1,106,226 (-25%) from 2014

Historical Trend

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2011: $19,953,063Liabilities 2011: $1,450Net Assets 2011: $19,951,6132011Assets 2012: $21,173,285Liabilities 2012: $1,450Net Assets 2012: $21,171,8352012Assets 2013: $25,377,857Liabilities 2013: $1,450Net Assets 2013: $25,376,4072013Assets 2014: $29,869,546Liabilities 2014: $1,450Net Assets 2014: $29,868,0962014Assets 2015: $33,252,555Liabilities 2015: $1,450Net Assets 2015: $33,251,1052015Assets 2016: $40,603,883Liabilities 2016: $1,450Net Assets 2016: $40,602,4332016Assets 2017: $52,362,685Liabilities 2017: $1,450Net Assets 2017: $52,361,2352017Assets 2018: $66,157,986Liabilities 2018: $1,450Net Assets 2018: $66,156,5362018Assets 2019: $87,538,443Liabilities 2019: $1,450Net Assets 2019: $87,536,9932019Assets 2020: $106,114,262Liabilities 2020: $1,450Net Assets 2020: $106,112,8122020Assets 2021: $123,182,920Liabilities 2021: $1,450Net Assets 2021: $123,181,4702021Assets 2022: $131,508,250Liabilities 2022: $1,450Net Assets 2022: $131,506,8002022Assets 2023: $139,818,313Liabilities 2023: $1,450Net Assets 2023: $139,816,8632023

Highlighted filing

2015

Assets$33,252,555
Liabilities$1,450
Net Assets$33,251,105

Operations Trend

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

$60M$40M$20M$0Revenue 2011: $13,854,683Expenses 2011: $12,577,088Net Income 2011: $1,277,5952011Revenue 2012: $13,999,597Expenses 2012: $12,719,055Net Income 2012: $1,280,5422012Revenue 2013: $18,905,737Expenses 2013: $14,717,839Net Income 2013: $4,187,8982013Revenue 2014: $19,390,572Expenses 2014: $14,937,959Net Income 2014: $4,452,6132014Revenue 2015: $18,653,775Expenses 2015: $15,307,388Net Income 2015: $3,346,3872015Revenue 2016: $23,758,476Expenses 2016: $16,349,100Net Income 2016: $7,409,3762016Revenue 2017: $29,313,950Expenses 2017: $17,547,203Net Income 2017: $11,766,7472017Revenue 2018: $32,983,350Expenses 2018: $19,099,040Net Income 2018: $13,884,3102018Revenue 2019: $40,769,701Expenses 2019: $22,437,966Net Income 2019: $18,331,7352019Revenue 2020: $43,964,485Expenses 2020: $25,364,899Net Income 2020: $18,599,5862020Revenue 2021: $43,823,311Expenses 2021: $26,894,536Net Income 2021: $16,928,7752021Revenue 2022: $41,375,275Expenses 2022: $32,936,850Net Income 2022: $8,438,4252022Revenue 2023: $42,682,018Expenses 2023: $33,998,380Net Income 2023: $8,683,6382023

Highlighted filing

2015

Revenue$18,653,775
Expenses$15,307,388
Net Income$3,346,387
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 25, 2016
Return Version
2014v6.0
Gross Receipts
$18,653,775
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$29,868,096$33,251,105▲ $3,383,009
Investments Other Securities$9,560,410$13,308,622▲ $3,748,212
Savings and Temporary Cash Investments$13,188,605$12,233,456▼ $955,149
Land, Buildings, and Equipment, Net$7,097,993$6,587,676▼ $510,317
Investments in Publicly Traded Securities$10,538$1,110,801▲ $1,100,263
Cash and Non-Interest-Bearing Accounts$0$0→ $0
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 Program Related$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
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$29,869,546$33,252,555▲ $3,383,009
Other Assets Total$12,000$12,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,450$1,450→ $0
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$1,450$1,450→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$29,868,096$33,251,105▲ $3,383,009
Total Liabilities and Net Assets / Fund Balance$29,869,546$33,252,555▲ $3,383,009

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,363,731$4,840,554$9,204,285
Land$2,033,800-$2,033,800
Equipment$169,581$892,692$1,062,273
Other Land Buildings-$91,293$91,293
Leasehold Improvements$20,564$9,048$29,612
Other Securities$1,007,679--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Chris ChristophersenBm/sec-treasurerFT$207,499$65,555$273,054
John SherakFloor Coverer E-boardFT$144,838$66,666$211,504
Michael WestGlazier/e-boardFT$136,304$70,332$206,636
James HewettVice PresidentFT$139,694$65,096$204,790
Les ProteauPresident - FormerFT$140,083$60,085$200,168
Jose SantanaBusiness RepFT$123,286$69,178$192,464
Jahaziel BonillaBusiness RepFT$129,722$61,270$190,992
Arthur HopkinsBusiness RepFT$125,086$64,851$189,937
Anthony TofaniBusiness RepFT$123,387$64,622$188,009
James RuigomezDrywall Finisher Eboard FormerFT$130,077$56,506$186,583
William RykenOrganizerFT$122,744$62,523$185,267
Vince EcheverriaPresidentFT$114,495$63,326$177,821
John PapaWarden/bus AgentFT$113,090$58,979$172,069
Steve CasterDrywall Finisher E-boardFT$104,499$57,352$161,851
Jeff RobertsPainter/e-boardFT$102,346$51,344$153,690

Board Members and Trustees

NameTitle
Nick WildeTrustee Chairperson
Frank HewettTrustee
Rich MoralesTrustee
Robert RingorTrustee
Fernando GonzalezTrustee - Former

Highest Paid Contractors

ContractorServicesLocationCompensation
Weinberg Roger RosenfeldLegal1001 MARINA VILLAGE PKWY STE 200, Alameda, CA 94501$163,773
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$18,125,952
Investment Income
$296,115
Other Revenue
$231,708
Change in Net Assets
$3,346,387

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,653,775
Revenue Not Reported on Form 990
$36,622
Total Revenue per Audited Statements
$18,690,397
Total Revenue per Form 990
$18,653,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,599,383
Other Expenses$6,658,611
Grants and Similar Amounts Paid$49,394
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$4,166,573
Current Officers, Directors, Trustees, and Key Employees---$2,004,764
Other Employee Benefits---$1,005,728
Pension Plan Contributions---$982,682
Depreciation Depletion---$525,611
Payroll Taxes---$439,636
Occupancy---$249,364
Fees for Services Legal---$225,844
Office Expenses---$196,448
Insurance---$111,760
Conferences and Meetings---$76,091
Advertising---$66,864
Travel---$65,691
Fees for Services Accounting---$59,673
Grants to Domestic Orgs---$47,894
Fees for Services Other---$20,750
Other Expenses---$15,193
Information Technology---$5,372
Grants to Domestic Individuals---$1,500
Total Functional Expenses$0$0$0$15,307,388

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$15,307,388
Total Expenses per Audited Statements$15,307,388
Total Expenses per Form 990$15,307,388
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
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
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
District Council No 16
EIN
94-0433056
In Care Of
% CHRIS CHRISTOPHERSEN
Phone
9252451080
Address
2705 Constitution Dr, Livermore, CA 94551

Signing Officer

Name
Chris Christophersen
Title
business manager
Phone
9252451080
Signed
2016-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Christophersen
Formed
1934
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
61
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
44 MONTGOMERY ST STE 3701, SAN FRANCISCO, CA 94104-4831
Preparer
Miller Kaplan Arase Llp
Phone
4159563600
Supplemental Narrative

Additional Explanations

PART I, LINE 1 AND PART III, LINES 1 AND 4A - ORgANIZATION'S MISSION:

THE PURPOSE OF DISTRICT COUNCIL 16 IS TO FURTHER THE OBJECTIVES OF THE INTERNATIONAL UNION, ORGANIZE THE UNORGANIZED, TO BRING ABOUT HARMONY AND UNITY AMONG LOCAL UNIONS; TO ESTABLISH A MINIMUM RATE OF WAGES IN THE DISTRICT; TO ENFORCE A CODE OF WORKING RULES GOVERNING HOURS, WAGES AND OTHER TERMS AND CONDITIONS OF EMPLOYMENT; TO ESTABLISH A HIGH PERFORMANCE/HIGH VALUE CULTURE AMONGST THE MEMBERSHIP AND TO CREATE A MARKETPLACE IN WHICH AN ATMOSPHERE OF LABOR/MANAGEMENT COOPERATION WILL ENHANCE PROSPERITY FOR UNION EMPLOYERS WHILE, AT THE SAME TIME, ENSURING JOB SECURITY, SAFETY, TRAINING AND EXCELLENT WAGES AND BENEFITS FOR OUR MEMBERS. PART VI, LINE 6: THE DISTRICT COUNCIL HAS APPROXIMATELY 8,500 REGULAR, INDUSTRIAL, APPRENTICE, RETIREE AND LIFE MEMBERS. PART VI, LINE 7A: THE MEMBERS AS DESCRIBED IN THE RESPONSE TO LINE 6 ELECT ALL THE OFFICERS OF THE DISTRICT COUNCIL. PART VI, LINE 7B: THE DECISIONS OF THE OFFICERS ARE SUBJECT TO APPROVAL OF THE MEMBERS. PART VI, LINE 8B: THE DISTRICT COUNCIL DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. Part VI, Line 10A: THE DISTRICT COUNCIL HAS 17 AFFILIATED LOCAL UNIONS IN NORTHERN CALIFORNIA AND NORTHERN NEVADA THAT ARE SUBJECT TO THE BY-LAWS AND INTERNATIONAL GOVERNING BOARD CONSTITUTION. PART VI, LINE 11B: District Council 16's CPA prepares the Form 990 and presents IT to the Business Manager. Upon his approval, he will sign and file. A copy is presented to the governing board. PART VI, LINE 12C: AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BUSINESS MANAGER/SECRETARY-TREASURER OR CHAIRMAN CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. Part VI, LineS 15a and 15b: Salaries are determined by the Constitution and By-laws. Part VI, Line 19: Governing documents and Financial Statements are available upon request. Annually District Council 16 files an LM-2 (Labor Organization Annual Report) with the Department of Labor and it is available on their website. part xii, line 1: this organization is on the modified cash basis of accounting.

Financial Statement Notes

PART X, LINE 2:

The District Council has adopted guidance on accounting for uncertainty in income taxes issued by the Financial Accounting Standards Board. Management believes that the District Council has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. Management believes the district council is no longer subject to income tax examinations for years prior to 2011.

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$140$0.00$140$42.7$34.0$8.68
2022Summary only. Only limited summary data is available for this year.$132$0.00$132$41.4$32.9$8.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$123$0.00$123$43.8$26.9$16.9
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$106$0.00$106$44.0$25.4$18.6
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$87.5$0.00$87.5$40.8$22.4$18.3
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$66.2$0.00$66.2$33.0$19.1$13.9
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$52.4$0.00$52.4$29.3$17.5$11.8
2016Detailed filing. Detailed filing data is available for this year.$40.6$0.00$40.6$23.8$16.3$7.41
2015Detailed filing. Detailed filing data is available for this year.$33.3$0.00$33.3$18.7$15.3$3.35
2014Summary only. Only limited summary data is available for this year.$29.9$0.00$29.9$19.4$14.9$4.45
2013Summary only. Only limited summary data is available for this year.$25.4$0.00$25.4$18.9$14.7$4.19
2012Summary only. Only limited summary data is available for this year.$21.2$0.00$21.2$14.0$12.7$1.28
2011Summary only. Only limited summary data is available for this year.$20.0$0.00$20.0$13.9$12.6$1.28
Peer Organizations

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