Civic Intelligence

Sailors' Union of the Pacific

990 • Fiscal year 2023 • EIN 94-0830150

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 12, 2024

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

99th percentile

0.96x

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

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

99th percentile

3.13x

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

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

10th percentile

-14%

Higher net margin than 10% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

76th percentile

$172,347

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Asset Growth

40th percentile

2.3%

Faster asset growth than 40% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

74th percentile

15%

Faster revenue growth than 74% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$4,840,885

Up $110,285 (+2.3%) from 2022

Net Assets

Down

$211,984

Down $109,740 (-34%) from 2022

Liabilities

Up

$4,628,901

Up $220,025 (+5.0%) from 2022

Revenue

Up

$1,479,980

Up $187,813 (+15%) from 2022

Expenses

Up

$1,683,348

Up $73,892 (+4.6%) from 2022

Net Income

Up

-$203,368

Up $113,921 (+36%) from 2022

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

2023

Assets$4,840,885
Liabilities$4,628,901
Net Assets$211,984

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

2023

Revenue$1,479,980
Expenses$1,683,348
Net Income-$203,368
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 12, 2024
Return Version
2023v5.1
Gross Receipts
$3,617,986
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$3,623,349$3,813,536▲ $190,187
Savings and Temporary Cash Investments$822,530$826,852▲ $4,322
Accounts Receivable$15,912$21,902▲ $5,990
Cash and Non-Interest-Bearing Accounts$4,100$3,250▼ $850
Land, Buildings, and Equipment, Net$3,907$2,780▼ $1,127
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$4,730,600$4,840,885▲ $110,285
Other Assets Total$260,802$172,565▼ $88,237
Liabilities
Other Liabilities$4,408,876$4,628,901▲ $220,025
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$4,408,876$4,628,901▲ $220,025
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$314,271$199,344▼ $114,927
Net Assets With Donor Restrictions$7,453$12,640▲ $5,187
Total Net Assets Fund Balance$321,724$211,984▼ $109,740
Total Liabilities and Net Assets / Fund Balance$4,730,600$4,840,885▲ $110,285

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$37,606$37,606
Equipment$2,780$2,857$5,636
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David ConnollyPresidentFT$115,867$56,480$172,347
Alice Yuen-wongControllerFT$107,285$38,456$145,741
Brendan BohannonBranch AgentFT$108,922$35,204$144,126
Patrick WeisbarthBranch AgentFT$108,862$29,215$138,077
Roy TufonoBusiness AgentFT$107,068$24,682$131,750
Leopoldo MartinezActing Branch AgentFT$104,588$20,584$125,172
Matthew HenningVice PresidentFT$108,862$14,735$123,597
Revenue and Support

Revenue Composition

Contributions and Grants
$19,727
Program Service Revenue
$1,223,765
Investment Income
$112,365
Other Revenue
$124,123
All Other Contributions
$19,727
Change in Net Assets
$-203,368
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,313,913
Other Expenses$369,435
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---$835,069
Other Salaries and Wages---$265,321
Occupancy---$93,262
Other Employee Benefits---$90,885
Payroll Taxes---$76,505
Office Expenses---$47,894
Pension Plan Contributions---$46,133
Insurance---$31,077
Fees for Services Accounting---$18,865
Fees for Service Investment Mgmnt Fees---$9,216
Conferences and Meetings---$7,317
Other Expenses---$7,067
Travel---$6,221
Fees for Services Legal---$5,677
Advertising---$2,290
All Other Expenses---$1,127
Total Functional Expenses$0$0$0$1,683,348
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$4,453,019
Lease Obligations$175,882
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, 2023 there were 640 active dues paying members and 315 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
2024-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Connolly
Formed
1885
Legal Domicile
CA
Voting Board Members
955
Independent Board Members
955
Employees
16
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
595 MARKET ST STE 920, SAN FRANCISCO, CA 94105-2814
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.

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IRS990/LandBldgEquipCostOrOtherBssAmt043243
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02138006
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/NetAssetsOrFundBalancesBOYAmt0321724
IRS990/NetAssetsOrFundBalancesEOYAmt0211984
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-18452
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-18452
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt093628
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0314271
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0199344
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt093262
IRS990/OfficeExpensesGrp/TotalAmt047894
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0260802
IRS990/OtherAssetsTotalGrp/EOYAmt0172565
IRS990/OtherEmployeeBenefitsGrp/TotalAmt090885
IRS990/OtherExpensesGrp/Desc0CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc1WCS PUBLISHING
IRS990/OtherExpensesGrp/Desc2PER CAPITA TAX
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt010250
IRS990/OtherExpensesGrp/TotalAmt170068
IRS990/OtherExpensesGrp/TotalAmt259104
IRS990/OtherExpensesGrp/TotalAmt37067
IRS990/OtherLiabilitiesGrp/BOYAmt04408876
IRS990/OtherLiabilitiesGrp/EOYAmt04628901
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/RelatedOrExemptFuncIncomeAmt0120530
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13593
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0120530
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13593
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt0124123
IRS990/OtherSalariesAndWagesGrp/TotalAmt0265321
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt076505
IRS990/PensionPlanContributionsGrp/TotalAmt046133
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/RelatedOrExemptFuncIncomeAmt0444850
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1778915
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0444850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1778915
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt022191
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08528
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0386206
IRS990/PYOtherRevenueAmt0197762
IRS990/PYProgramServiceRevenueAmt01063686
IRS990/PYRevenuesLessExpensesAmt0-317289
IRS990/PYSalariesCompEmpBnftPaidAmt01223250
IRS990/PYTotalExpensesAmt01609456
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01292167
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-203368
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0822530
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0826852
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02780
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02857
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05636
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037606
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037606
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04453019
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1175882
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERFUND - DUE TO RELATED ENTITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE OBLIGATIONS
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/TotalBookValueLandBuildingsAmt02780
IRS990ScheduleD/TotalLiabilityAmt04628901
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0115867
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt052480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID CONNOLLY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0172347
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, 2023 THERE WERE 640 ACTIVE DUES PAYING MEMBERS AND 315 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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd5false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd6false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd7false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd8false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd9false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0SUP

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