Civic Intelligence

Sailors' Union of the Pacific

990 • Fiscal year 2022 • EIN 94-0830150

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 20, 2023

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

98th percentile

0.93x

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

2022 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

99th percentile

3.41x

Higher debt load relative to revenue than 99% of similar nonprofits.

2022 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2022

Net Margin

5th percentile

-25%

Higher net margin than 5% of similar nonprofits.

2022 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

36th percentile

$164,240

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

2022 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2022

Asset Growth

63rd percentile

5.2%

Faster asset growth than 63% of similar nonprofits.

2022 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

12th percentile

-12%

Faster revenue growth than 12% of similar nonprofits.

2022 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$4,730,600

Up $233,317 (+5.2%) from 2021

Net Assets

Down

$321,724

Down $471,187 (-59%) from 2021

Liabilities

Up

$4,408,876

Up $704,504 (+19%) from 2021

Revenue

Down

$1,292,167

Down $182,313 (-12%) from 2021

Expenses

Up

$1,609,456

Up $131,779 (+8.9%) from 2021

Net Income

Down

-$317,289

Down $314,092 (-9825%) from 2021

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

2022

Assets$4,730,600
Liabilities$4,408,876
Net Assets$321,724

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

2022

Revenue$1,292,167
Expenses$1,609,456
Net Income-$317,289
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 20, 2023
Return Version
2022v5.0
Gross Receipts
$6,493,305
Mission and Program Overview

Mission

The sailorsof the pacific is operated for the benefit of the members of the union, with the objective to improve the working conditions of its membership as described in the preamble to the sailorsof the pacific constitution and by-laws.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,775,887$3,623,349▼ $152,538
Savings and Temporary Cash Investments$699,554$822,530▲ $122,976
Accounts Receivable$12,787$15,912▲ $3,125
Cash and Non-Interest-Bearing Accounts$4,100$4,100→ $0
Land, Buildings, and Equipment, Net$3,835$3,907▲ $72
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
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$4,497,283$4,730,600▲ $233,317
Other Assets Total$1,120$260,802▲ $259,682
Liabilities
Other Liabilities$3,704,372$4,408,876▲ $704,504
Accounts Payable and Accrued Expenses$0$0→ $0
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$3,704,372$4,408,876▲ $704,504
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$770,323$314,271▼ $456,052
Net Assets With Donor Restrictions$22,588$7,453▼ $15,135
Total Net Assets Fund Balance$792,911$321,724▼ $471,187
Total Liabilities and Net Assets / Fund Balance$4,497,283$4,730,600▲ $233,317

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,907$39,336$43,243
Other Assets Org$259,027--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David ConnollyPresidentFT$110,093$54,147$164,240
Brendan BohannonBranch AgentFT$103,578$33,277$136,855
Roy TufonoBusiness AgentFT$101,819$23,728$125,547
Patrick WeisbarthBranch AgentFT$100,596$20,945$121,541
Matthew HenningVice PresidentFT$103,470$14,258$117,728
Leighton GandyBranch AgentFT$80,433$14,292$94,725
Leopoldo MartinezActing Branch AgentFT$38,978$2,500$41,478
Michael DirksenBranch Agent (term)FT-$734$734
Revenue and Support

Revenue Composition

Contributions and Grants
$22,191
Program Service Revenue
$1,063,686
Investment Income
$8,528
Other Revenue
$197,762
All Other Contributions
$22,191
Change in Net Assets
$-317,289
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,223,250
Other Expenses$386,206
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---$802,848
Other Salaries and Wages---$232,052
Occupancy---$94,035
Other Employee Benefits---$72,840
Payroll Taxes---$72,150
Office Expenses---$49,889
Pension Plan Contributions---$43,360
Insurance---$31,639
Fees for Services Accounting---$17,507
Other Expenses---$9,725
Fees for Service Investment Mgmnt Fees---$9,239
Travel---$5,616
Conferences and Meetings---$5,263
Advertising---$2,000
Depreciation Depletion---$956
Fees for Services Legal---$260
Total Functional Expenses$0$0$0$1,609,456
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 - Due to Related Entity$4,146,315
Right-of-use Lease Obligation$262,561
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 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
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 & 7A:

The union has three categories of active membership, determined by length of service under covered employment. At december 31, 2022 there were 668 active dues paying members and 355 pensioners. Both active, dues paying members and retired members are eligible to vote every three years.

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 website. 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 website.

Filing and Contact Details

Filer

Filer Name
Sailorsof the Pacific
EIN
94-0830150
In Care Of
% ALICE WONG
Phone
4157773400
Address
450 Harrison St Ste 108, San Francisco, CA 94105

Signing Officer

Name
David Connolly
Title
President
Phone
4157773400
Signed
2023-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Connolly
Formed
1885
Legal Domicile
CA
Voting Board Members
1,023
Independent Board Members
1,023
Employees
15
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 XII, LINE 1:

The union uses the modified cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the united states to prepare the form 990.

Financial Statement Notes

PART X, LINE 2:

Accounting principles 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 607 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt00
IRS990/AccountsReceivableGrp/BOYAmt012787
IRS990/AccountsReceivableGrp/EOYAmt015912
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO OPERATE FOR THE BENEFIT OF THE MEMBERS OF THE UNION WITH THE OBJECTIVES OUTLINED IN THE SAILORSOF THE PACIFIC CONSTITUTION AND BY-LAWS.
IRS990/AdvertisingGrp/TotalAmt02000
IRS990/AllOtherContributionsAmt022191
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0ALICE WONG
IRS990/BooksInCareOfDetail/PhoneNum04157773400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0450 HARRISON ST STE 108
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN FRANCISCO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094105
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt04100
IRS990/CashNonInterestBearingGrp/EOYAmt04100
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0802848
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt05263
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt022191
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08528
IRS990/CYOtherExpensesAmt0386206
IRS990/CYOtherRevenueAmt0197762
IRS990/CYProgramServiceRevenueAmt01063686
IRS990/CYRevenuesLessExpensesAmt0-317289
IRS990/CYSalariesCompEmpBnftPaidAmt01223250
IRS990/CYTotalExpensesAmt01609456
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01292167
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0956
IRS990/Desc0TO OPERATE FOR THE BENEFIT OF THE MEMBERS OF THE UNION WITH THE OBJECTIVES OUTLINED IN THE SAILORSOF THE PACIFIC CONSTITUTION AND BY-LAWS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt022588
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt07453
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt015
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt017507
IRS990/FeesForServicesLegalGrp/TotalAmt0260
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt09239
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt05.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt640.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.0
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt054147
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt133277
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt223728
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt320945
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt414258
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt514292
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt62500
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt7734
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID CONNOLLY
IRS990/Form990PartVIISectionAGrp/PersonNm1BRENDAN BOHANNON
IRS990/Form990PartVIISectionAGrp/PersonNm2ROY TUFONO
IRS990/Form990PartVIISectionAGrp/PersonNm3PATRICK WEISBARTH
IRS990/Form990PartVIISectionAGrp/PersonNm4MATTHEW HENNING
IRS990/Form990PartVIISectionAGrp/PersonNm5LEIGHTON GANDY
IRS990/Form990PartVIISectionAGrp/PersonNm6LEOPOLDO MARTINEZ
IRS990/Form990PartVIISectionAGrp/PersonNm7MICHAEL DIRKSEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0110093
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1103578
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2101819
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3100596
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4103470
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt580433
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt638978
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BRANCH AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BUSINESS AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3BRANCH AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5BRANCH AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6ACTING BRANCH AGENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7BRANCH AGENT (TERM)
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01885
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GainOrLossGrp/SecuritiesAmt0-69954
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt01023
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt05131184
IRS990/GrossReceiptsAmt06493305
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01023
IRS990/IndivRcvdGreaterThan100KCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt031639
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt078482
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt078482
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03775887
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03623349
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt039336
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03835
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03907
IRS990/LandBldgEquipCostOrOtherBssAmt043243
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt05201138
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO OPERATE FOR THE BENEFIT OF THE MEMBERS OF THE UNION WITH THE OBJECTIVES OUTLINED IN THE SAILORSOF THE PACIFIC CONSTITUTION AND BY-LAWS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0792911
IRS990/NetAssetsOrFundBalancesEOYAmt0321724
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-69954
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-69954
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-153898
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0770323
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0314271
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt094035
IRS990/OfficeExpensesGrp/TotalAmt049889
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01120
IRS990/OtherAssetsTotalGrp/EOYAmt0260802
IRS990/OtherEmployeeBenefitsGrp/TotalAmt072840
IRS990/OtherExpensesGrp/Desc0CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc1WCS PUBLISHING
IRS990/OtherExpensesGrp/Desc2PER CAPITA TAX
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt032000
IRS990/OtherExpensesGrp/TotalAmt162400
IRS990/OtherExpensesGrp/TotalAmt265677
IRS990/OtherExpensesGrp/TotalAmt39725
IRS990/OtherLiabilitiesGrp/BOYAmt03704372
IRS990/OtherLiabilitiesGrp/EOYAmt04408876
IRS990/OtherOrganizationDsc0LABOR UNION
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ADMINISTRATIVE SERVICES REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0126580
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt171182
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0126580
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt171182
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt0197762
IRS990/OtherSalariesAndWagesGrp/TotalAmt0232052
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt072150
IRS990/PensionPlanContributionsGrp/TotalAmt043360
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0David Connolly
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0UNION DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1HIRING HALL REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0437475
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1626211
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0437475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1626211
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt029220
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt065191
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0352114
IRS990/PYOtherRevenueAmt0237236
IRS990/PYProgramServiceRevenueAmt01142833
IRS990/PYRevenuesLessExpensesAmt0-3197
IRS990/PYSalariesCompEmpBnftPaidAmt01125563
IRS990/PYTotalExpensesAmt01477677
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01474480
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-317289
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0699554
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0822530
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03907
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039336
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043243
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01775
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1259027
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT-OF-USE LEASE ASSETS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04146315
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1262561
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERFUND - DUE TO RELATED ENTITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RIGHT-OF-USE LEASE OBLIGATION
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES 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:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03907
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0260802
IRS990ScheduleD/TotalLiabilityAmt04408876
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0110093
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt050147
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID CONNOLLY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0164240
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE UNION HAS THREE CATEGORIES OF ACTIVE MEMBERSHIP, DETERMINED BY LENGTH OF SERVICE UNDER COVERED EMPLOYMENT. AT DECEMBER 31, 2022 THERE WERE 668 ACTIVE DUES PAYING MEMBERS AND 355 PENSIONERS. BOTH ACTIVE, DUES PAYING MEMBERS AND RETIRED MEMBERS ARE ELIGIBLE TO VOTE EVERY THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Decisions 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Prior to finalizing the Form 990, it was discussed in detail by the preparer and the Union's President and Controller.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The conflict of interest policy described in various sections of the Constitution is monitored by virtue of monthly Headquarters and branch meetings with members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Officials' compensation is determined by the Union Constitution and membership vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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 WEBSITE. 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 WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE UNION USES THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES TO PREPARE THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Section A, Lines 6 & 7a:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Section A, Line 7b:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Section B, Line 11a:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Section B, Line 12c:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Section B, Lines 15a & 15b:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI, Section C, Line 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XII, LINE 1:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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