Civic Intelligence

Sailors' Union of the Pacific

990 • Fiscal year 2017 • EIN 94-0830150

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 30, 2018

450 Harrison St Ste 108San Francisco, CA 94105

(415) 777-3400

Siviq Scores

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

Liabilities / Assets

97th percentile

0.72x

Higher debt load relative to assets than 97% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

1.96x

Higher debt load relative to revenue than 98% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

19th percentile

-3.3%

Higher net margin than 19% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

61st percentile

$131,883

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

7th percentile

-17%

Faster revenue growth than 7% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$3,822,861

Up $361,960 (+10%) from 2016

Net Assets

Down

$1,080,698

Down $41,493 (-3.7%) from 2016

Liabilities

Up

$2,742,163

Up $403,453 (+17%) from 2016

Revenue

Down

$1,401,375

Down $296,651 (-17%) from 2016

Expenses

Down

$1,447,995

Down $264,040 (-15%) from 2016

Net Income

Down

-$46,620

Down $32,611 (-233%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $2,800,770Liabilities 2011: $665,270Net Assets 2011: $2,135,5002011Assets 2012: $3,283,603Liabilities 2012: $872,738Net Assets 2012: $2,410,8652012Assets 2013: $3,610,101Liabilities 2013: $1,140,349Net Assets 2013: $2,469,7522013Assets 2014: $2,918,782Liabilities 2014: $1,677,912Net Assets 2014: $1,240,8702014Assets 2015: $3,054,943Liabilities 2015: $1,917,345Net Assets 2015: $1,137,5982015Assets 2016: $3,460,901Liabilities 2016: $2,338,710Net Assets 2016: $1,122,1912016Assets 2017: $3,822,861Liabilities 2017: $2,742,163Net Assets 2017: $1,080,6982017Assets 2018: $3,966,356Liabilities 2018: $2,995,939Net Assets 2018: $970,4172018Assets 2019: $3,855,004Liabilities 2019: $3,029,973Net Assets 2019: $825,0312019Assets 2020: $4,219,146Liabilities 2020: $3,336,112Net Assets 2020: $883,0342020Assets 2021: $4,497,283Liabilities 2021: $3,704,372Net Assets 2021: $792,9112021Assets 2022: $4,730,600Liabilities 2022: $4,408,876Net Assets 2022: $321,7242022Assets 2023: $4,840,885Liabilities 2023: $4,628,901Net Assets 2023: $211,9842023Assets 2024: $4,662,873Liabilities 2024: $4,719,181Net Assets 2024: -$56,3082024

Highlighted filing

2017

Assets$3,822,861
Liabilities$2,742,163
Net Assets$1,080,698

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,181,600Expenses 2011: $1,238,429Net Income 2011: -$56,8292011Revenue 2012: $1,447,619Expenses 2012: $1,355,470Net Income 2012: $92,1492012Revenue 2013: $1,097,199Expenses 2013: $1,278,161Net Income 2013: -$180,9622013Revenue 2014: $1,321,389Expenses 2014: $1,340,479Net Income 2014: -$19,0902014Revenue 2015: $1,246,452Expenses 2015: $1,324,613Net Income 2015: -$78,1612015Revenue 2016: $1,698,026Expenses 2016: $1,712,035Net Income 2016: -$14,0092016Revenue 2017: $1,401,375Expenses 2017: $1,447,995Net Income 2017: -$46,6202017Revenue 2018: $1,345,870Expenses 2018: $1,455,178Net Income 2018: -$109,3082018Revenue 2019: $1,286,808Expenses 2019: $1,500,681Net Income 2019: -$213,8732019Revenue 2020: $1,467,837Expenses 2020: $1,462,687Net Income 2020: $5,1502020Revenue 2021: $1,474,480Expenses 2021: $1,477,677Net Income 2021: -$3,1972021Revenue 2022: $1,292,167Expenses 2022: $1,609,456Net Income 2022: -$317,2892022Revenue 2023: $1,479,980Expenses 2023: $1,683,348Net Income 2023: -$203,3682023Revenue 2024: $1,472,599Expenses 2024: $1,764,830Net Income 2024: -$292,2312024

Highlighted filing

2017

Revenue$1,401,375
Expenses$1,447,995
Net Income-$46,620
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 30, 2018
Return Version
2017v2.3
Gross Receipts
$3,210,178
Mission and Program Overview

Mission

To operate for the benefit of the members of the union with the objectives outlined in the sailorsof the pacific constitution and by-laws.

LABOR UNION

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,898,453$2,167,664▲ $269,211
Investments Other Securities$1,293,731$1,293,731→ $0
Savings and Temporary Cash Investments$243,118$326,157▲ $83,039
Accounts Receivable$18,687$20,744▲ $2,057
Cash and Non-Interest-Bearing Accounts$4,100$4,100→ $0
Land, Buildings, and Equipment, Net$2,812$927▼ $1,885
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
Rtn Earn Endowment Incm Other Fnds$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$3,460,901$3,822,861▲ $361,960
Other Assets Total$0$9,538▲ $9,538
Liabilities
Other Liabilities$2,337,346$2,741,163▲ $403,817
Accounts Payable and Accrued Expenses$1,364$1,000▼ $364
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$2,338,710$2,742,163▲ $403,453
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,122,191$1,080,698▼ $41,493
Total Liabilities and Net Assets / Fund Balance$3,460,901$3,822,861▲ $361,960

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$927$36,679$37,606
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David ConnollyVice PresidentFT$90,933$40,950$131,883
Gunnar LundebergPresidentFT$100,500$11,021$111,521
Roy TufonoBranch AgentFT$89,442$19,912$109,354
Michael DirksenBranch AgentFT$90,933$11,288$102,221
Leighton GandyBranch AgentFT$87,892$2,777$90,669
Brendan BohannonBranch AgentFT$79,003$2,571$81,574
VINCENT O'HALLORANBranch Agent (former)FT$20,664$25,675$46,339
Revenue and Support

Revenue Composition

Contributions and Grants
$4,142
Program Service Revenue
$633,088
Investment Income
$44,544
Other Revenue
$719,601
All Other Contributions
$4,142
Change in Net Assets
$-46,620
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,082,543
Other Expenses$365,452
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$559,367
Other Salaries and Wages---$217,716
Other Employee Benefits---$185,007
Occupancy---$75,180
Office Expenses---$68,637
Payroll Taxes---$64,475
Other Expenses---$60,215
Pension Plan Contributions---$55,978
Conferences and Meetings---$34,112
Fees for Services Legal---$19,000
Fees for Services Accounting---$17,908
Insurance---$11,873
Fees for Service Investment Mgmnt Fees---$9,457
Travel---$5,038
Advertising---$2,630
Depreciation Depletion---$1,886
Total Functional Expenses$0$0$0$1,447,995
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interfund Payable - Building Corp$2,741,163
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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

Governance Explanations

Part VI, Section A, Lines 6 & 7 A:

The Union has 3 categories of active membership, determined by length of service under covered employment. At December 31, 2017 there were 686 active dues paying members and 194 pensioners. Both active, dues paying members and retired members are eligible to vote in the tri-annual elections. Part VI, Section A, Line 7b: Decisions are presented at monthly membership meetings for discussion and approval. Election/Removal of Official and/or Trustees and changes to the Union Constitution require a formal vote of the dues paying membership at either the tri- annual election or a special referendum called in accordance with provisions of the SUP Constitution. Part VI, Section B, Line 11a: Prior to finalizing the Form 990, it was discussed in detail by the preparer and the Union's President and Controller. Part VI, Section B, Line 12c: The conflict of interest policy described in various sections of the Constitution is monitored by virtue of monthly Headquarters and branch meetings with members. Part VI, Section B, Lines 15a & 15b: Officials' compensation is determined by the Union Constitution and membership vote. Part VI, Section C, Line 19: The Union's "Constitution and By-Laws" (organizing document) is available to all members upon joining the Union and can be found on the Union's web site. Information presented at the monthly meetings of members at the Union's San Francisco, CA headquarters and monthly meetings at Union branches in other locations, including annual financial reports of the Union and related Benefit Plans, availability of IRS and DOL filings and other Union policies and procedures is published in the Union's monthly newspaper, "West Coast Sailors", which is available to all active and retired members and is reproduced on the Union's web site.

Filing and Contact Details

Filer

Filer Name
Sailorsof the Pacific
EIN
94-0830150
In Care Of
% JIHAN JOHNSON
Phone
4157773400
Address
450 HARRISON ST STE 108, SAN FRANCISCO, CA 94105

Signing Officer

Name
Gunnar Lundeberg
Title
President
Phone
4157773400
Signed
2018-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gunnar Lundeberg
Formed
1885
Legal Domicile
CA
Voting Board Members
880
Independent Board Members
880
Employees
16
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
TWO EMBARCADERO CTR STE 2280, SAN FRANCISCO, CA 94111-3916
Preparer
Michael Quackenbush
Phone
4159563600
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the union and recognize a tax liability if the union has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 533 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3PER CAPITA TAXES
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IRS990/OtherExpensesGrp/TotalAmt146401
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERFUND PAYABLE - BUILDING CORP
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE UNION AND RECOGNIZE A TAX LIABILITY IF THE UNION HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Union has 3 categories of active membership, determined by length of service under covered employment. At December 31, 2017 there were 686 active dues paying members and 194 pensioners. Both active, dues paying members and retired members are eligible to vote in the tri-annual elections. Part VI, Section A, Line 7b: Decisions are presented at monthly membership meetings for discussion and approval. Election/Removal of Official and/or Trustees and changes to the Union Constitution require a formal vote of the dues paying membership at either the tri- annual election or a special referendum called in accordance with provisions of the SUP Constitution. Part VI, Section B, Line 11a: Prior to finalizing the Form 990, it was discussed in detail by the preparer and the Union's President and Controller. Part VI, Section B, Line 12c: The conflict of interest policy described in various sections of the Constitution is monitored by virtue of monthly Headquarters and branch meetings with members. Part VI, Section B, Lines 15a & 15b: Officials' compensation is determined by the Union Constitution and membership vote. Part VI, Section C, Line 19: The Union's "Constitution and By-Laws" (organizing document) is available to all members upon joining the Union and can be found on the Union's web site. Information presented at the monthly meetings of members at the Union's San Francisco, CA headquarters and monthly meetings at Union branches in other locations, including annual financial reports of the Union and related Benefit Plans, availability of IRS and DOL filings and other Union policies and procedures is published in the Union's monthly newspaper, "West Coast Sailors", which is available to all active and retired members and is reproduced on the Union's web site.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Section A, Lines 6 & 7 a:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd6N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd7N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SIU PD Supplemental Benefits
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SIU PD PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2SIU PD SEAFARERS MEDICAL CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3SUP 401K PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4SUP JOINT EMPLOYMENT COMMITTEE TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5SUP MONEY PURCHASE PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6SUP WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7ANDREW FURUSETH SCHOOL OF SEAMANSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8SUP BUILDING CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0941431246
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1946061923
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2510(c)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3401(a)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5401(a)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt6501(c)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt7501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt8501(c)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd6CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd7CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd8CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Suppl Pay
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1MEMBER PENSIO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2MED EXAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3MEMBER PENSIO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4HIRING HALL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5MEMBER PENSIO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt6MEMBER WELFAR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt7TRAINING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt8UNION'S BUILD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0730 Harrison St Suite 400

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$4.72$0.06$1.47$1.76$0.29
2023Detailed filing. Detailed filing data is available for this year.$4.84$4.63$0.21$1.48$1.68$0.20
2022Detailed filing. Detailed filing data is available for this year.$4.73$4.41$0.32$1.29$1.61$0.32
2021Detailed filing. Detailed filing data is available for this year.$4.50$3.70$0.79$1.47$1.48$0.00
2020Detailed filing. Detailed filing data is available for this year.$4.22$3.34$0.88$1.47$1.46$0.01
2019Detailed filing. Detailed filing data is available for this year.$3.86$3.03$0.83$1.29$1.50$0.21
2018Detailed filing. Detailed filing data is available for this year.$3.97$3.00$0.97$1.35$1.46$0.11
2017Detailed filing. Detailed filing data is available for this year.$3.82$2.74$1.08$1.40$1.45$0.05
2016Detailed filing. Detailed filing data is available for this year.$3.46$2.34$1.12$1.70$1.71$0.01
2015Detailed filing. Detailed filing data is available for this year.$3.05$1.92$1.14$1.25$1.32$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.92$1.68$1.24$1.32$1.34$0.02
2013Summary only. Only limited summary data is available for this year.$3.61$1.14$2.47$1.10$1.28$0.18
2012Summary only. Only limited summary data is available for this year.$3.28$0.87$2.41$1.45$1.36$0.09
2011Summary only. Only limited summary data is available for this year.$2.80$0.67$2.14$1.18$1.24$0.06