Civic Intelligence

Unite Here Local 2

990 • Fiscal year 2015 • EIN 94-2299467

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

209 Golden Gate AvenueSan Francisco, CA 94102

(415) 864-8770

Siviq Scores

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

Liabilities / Assets

70th percentile

0.17x

Higher debt load relative to assets than 70% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

72nd percentile

0.21x

Higher debt load relative to revenue than 72% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Net Margin

56th percentile

8.4%

Higher net margin than 56% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

12th percentile

$106,992

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Asset Growth

61st percentile

5.9%

Faster asset growth than 61% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

1.0%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$10,960,005

Up $607,986 (+5.9%) from 2014

Net Assets

Up

$9,126,068

Up $849,787 (+10%) from 2014

Liabilities

Down

$1,833,937

Down $241,801 (-12%) from 2014

Revenue

Up

$8,726,667

Up $86,763 (+1.0%) from 2014

Expenses

Up

$7,993,887

Up $360,850 (+4.7%) from 2014

Net Income

Down

$732,780

Down $274,087 (-27%) from 2014

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $10,471,998Liabilities 2010: $3,288,816Net Assets 2010: $7,183,1822010Assets 2011: $11,160,293Liabilities 2011: $4,177,640Net Assets 2011: $6,982,6532011Assets 2012: $11,439,208Liabilities 2012: $4,552,112Net Assets 2012: $6,887,0962012Assets 2013: $8,748,036Liabilities 2013: $1,306,000Net Assets 2013: $7,442,0362013Assets 2014: $10,352,019Liabilities 2014: $2,075,738Net Assets 2014: $8,276,2812014Assets 2015: $10,960,005Liabilities 2015: $1,833,937Net Assets 2015: $9,126,0682015Assets 2016: $11,829,397Liabilities 2016: $688,198Net Assets 2016: $11,141,1992016Assets 2017: $12,788,709Liabilities 2017: $668,241Net Assets 2017: $12,120,4682017Assets 2018: $8,762,715Liabilities 2018: $883,865Net Assets 2018: $7,878,8502018Assets 2019: $9,429,583Liabilities 2019: $596,381Net Assets 2019: $8,833,2022019Assets 2020: $10,929,261Liabilities 2020: $512,756Net Assets 2020: $10,416,5052020Assets 2021: $12,101,431Liabilities 2021: $1,415,447Net Assets 2021: $10,685,9842021Assets 2022: $14,572,914Liabilities 2022: $536,037Net Assets 2022: $14,036,8772022Assets 2023: $15,180,510Liabilities 2023: $706,275Net Assets 2023: $14,474,2352023Assets 2024: $9,694,367Liabilities 2024: $948,780Net Assets 2024: $8,745,5872024

Highlighted filing

2015

Assets$10,960,005
Liabilities$1,833,937
Net Assets$9,126,068

Operations Trend

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

$20M$10M$0-$10MExpenses 2010: $6,637,5152010Expenses 2011: $7,062,5972011Expenses 2012: $7,072,0992012Revenue 2013: $7,546,039Expenses 2013: $7,076,820Net Income 2013: $469,2192013Revenue 2014: $8,639,904Expenses 2014: $7,633,037Net Income 2014: $1,006,8672014Revenue 2015: $8,726,667Expenses 2015: $7,993,887Net Income 2015: $732,7802015Revenue 2016: $9,422,493Expenses 2016: $8,283,803Net Income 2016: $1,138,6902016Revenue 2017: $9,545,580Expenses 2017: $8,566,648Net Income 2017: $978,9322017Revenue 2018: $11,802,974Expenses 2018: $16,041,359Net Income 2018: -$4,238,3852018Revenue 2019: $11,147,935Expenses 2019: $10,195,453Net Income 2019: $952,4822019Revenue 2020: $7,440,193Expenses 2020: $5,854,841Net Income 2020: $1,585,3522020Revenue 2021: $5,358,193Expenses 2021: $5,092,182Net Income 2021: $266,0112021Revenue 2022: $10,779,052Expenses 2022: $8,989,502Net Income 2022: $1,789,5502022Revenue 2023: $11,229,272Expenses 2023: $10,844,791Net Income 2023: $384,4812023Revenue 2024: $12,531,545Expenses 2024: $18,316,511Net Income 2024: -$5,784,9662024

Highlighted filing

2015

Revenue$8,726,667
Expenses$7,993,887
Net Income$732,780
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$8,749,303
Mission and Program Overview

Mission

To represent its members in all matters relating to employment conditions including but not limited to wages, working hours, and other terms of employment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,920,913$8,570,507▲ $649,594
Land, Buildings, and Equipment, Net$1,969,408$1,963,618▼ $5,790
Accounts Receivable$311,948$298,695▼ $13,253
Cash and Non-Interest-Bearing Accounts$109,458$88,524▼ $20,934
Investments in Publicly Traded Securities$16,017$14,006▼ $2,011
Total Assets$10,352,019$10,960,005▲ $607,986
Other Assets Total$24,275$24,655▲ $380
Liabilities
Accounts Payable and Accrued Expenses$1,340,146$1,076,547▼ $263,599
Unsecured Notes Loans Payable$533,959--
Mortgage Notes Payable Secured by Investment Property-$506,609-
Other Liabilities$201,633$250,781▲ $49,148
Total Liabilities$2,075,738$1,833,937▼ $241,801
Net Assets / Fund Balance
Unrestricted Net Assets$8,276,281$9,126,068▲ $849,787
Total Net Assets Fund Balance$8,276,281$9,126,068▲ $849,787
Total Liabilities and Net Assets / Fund Balance$10,352,019$10,960,005▲ $607,986

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$663,732$1,175,797$1,839,529
Land$1,236,681-$1,236,681
Equipment$63,205$224,216$287,421
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike CaseyPresidentFT$76,992$30,000$106,992
Anand SinghPresidentFT$70,798$30,000$100,798
Luis CuellarVice-presideFT$66,986$30,000$96,986
Tina ChenSecretary/trFT$63,948$30,000$93,948
Jose LeeExecutive Bo-$59,303$30,000$89,303
Jose LeeExecutive Board-$59,303$30,000$89,303
Arturo MarquezExec Board M-$1,650-$1,650
Francis KellyExec Board T-$1,650-$1,650
Guadalupe ChavezExecutive Bo-$1,650-$1,650
Jesse JohnsonExecutive Bo-$1,650-$1,650
Rosa SiaExecutive Bo-$1,650-$1,650
William KwongExecutive Bo-$1,500-$1,500
Josephine GarciaExecutive Bo-$1,400-$1,400
Bedessie DrupartieExecutive Bo-$1,350-$1,350
Elena DuranExecutive Bo-$1,150-$1,150
Lilian HuangExecutive Bo-$1,150-$1,150
Patrick CirbyExecutive Bo-$1,150-$1,150
Marie NazaireExecutive Bo-$1,000-$1,000
Vera TravisExecutive Bo-$1,000-$1,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Leonard Carder LLPLegal1188 FRANKLIN ST STE 201, San Francisco, CA 94109$221,137
Revenue and Support

Revenue Composition

Contributions and Grants
$115,632
Program Service Revenue
$8,333,882
Investment Income
$2,231
Other Revenue
$274,922
All Other Contributions
$115,632
Change in Net Assets
$732,780

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,726,667
Revenue Not Reported on Form 990
$20,667
Total Revenue per Audited Statements
$8,747,334
Total Revenue per Form 990
$8,726,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,130,975
Salaries, Compensation, and Employee Benefits$3,856,649
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$2,696,411--$2,696,411
Other Salaries and Wages$2,012,149--$2,012,149
Other Employee Benefits$992,188--$992,188
Occupancy$298,603--$298,603
Pension Plan Contributions$289,062--$289,062
Current Officers, Directors, Trustees, and Key Employees$219,682--$219,682
Office Expenses$209,099--$209,099
Payroll Taxes$207,273--$207,273
Fees for Services Legal$203,406--$203,406
Comp Disqual Persons$136,295--$136,295
Travel$98,087--$98,087
Fees for Services Other$79,755--$79,755
Fees for Services Accounting$50,554--$50,554
Depreciation Depletion$43,242--$43,242
Other Expenses$36,320--$36,320
Interest$31,520--$31,520
Benefits to Members$6,263--$6,263
Total Functional Expenses$7,993,887$0$0$7,993,887

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,016,523
Expenses per Audited Statements$7,993,887
Total Expenses per Form 990$7,993,887
Expenses Not Reported on Form 990$22,636
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
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Section 527 Activity Spending$125
Total Exempt Function Spending$125

Section 527 Organizations

OrganizationLocationAmount
04-3606237San Francisco, CA$125
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Membership Dues$243,907
Other Liabilities$6,874
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organazation has four different types of members: active, pending, suspended, withdrawn.

Form 990, Page 6, Part VI, Line 7A

Memebers have the right to elect board members and officers.

Form 990, Page 6, Part VI, Line 7B

Decisions are subject to approval by the membership.

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by president and treasurer prior to filing.

Form 990, Page 6, Part VI, Line 12C

Individual union officers and employees are required to file annual reports disclosing personal relationships that might lead to conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

Compensation for the top offical is approved by executive board and membership. This has been a practice for over 20 years at local 2, approved by the executive board and themembership as follows: wages: the president's salary is at the sous chef rate plus 20%. Vice president and secretary-treasurer are at the sous chef rate plus 10%; health & welfare and pension: officers' health & welfare and pension (including iu pension) are same as ltea members.

Form 990, Page 6, Part VI, Line 15B

Compensation for officers and key employees is approved by executive board and membership. This has been a practice for over 20 years at local 2, approved by the executive board and themembership as follows: wages: the president's salary is at the sous chef rate plus 20%. Vice president and secretary-treasurer are at the sous chef rate plus 10%; health & welfare and pension: officers' health & welfare and pension (including iu pension) are same as ltea members.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Unite Here Local 2
EIN
94-2299467
Phone
4158648770
Address
209 GOLDEN GATE AVENUE, SAN FRANCISCO, CA 94102

Signing Officer

Name
Tina Chen
Title
Secretary/treasurer
Phone
4158648770
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tina Chen
Formed
1975
Legal Domicile
CA
Voting Board Members
20
Independent Board Members
15
Employees
63
Volunteers
139

Preparer

Firm
The Henry Levy Group
Address
5940 COLLEGE AVE STE F, OAKLAND, CA 94618-1385
Preparer
Anthony Barr
Phone
5106521000
Supplemental Narrative

Additional Explanations

Form 990, Part X

The unsecured notes have been reclassified as secured, for these are mortgages for buildngs owned by the union.

Form 990, Part XI, Line 9

Rental expense included in gross rental income 22,636 rental expense included in gross rental income -22,636

Financial Statement Notes

Schedule D, Page 3, Part X

The local has analyzed the tax positions taken and has concluded that, as of december 31, 2015, there were no uncertain tax positions taken,or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. The local is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The local believes it is no longer subject to income tax examinations for the fiscal years prior to 2011.

Schedule D, Page 4, Part XI, Line 2D

Rental expense included in gross rental income 22,636

Schedule D, Page 4, Part XII, Line 2D

Rental expense included in gross rental income 22,636

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2015, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN,OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE LOCAL BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE FISCAL YEARS PRIOR TO 2011.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSE INCLUDED IN GROSS RENTAL INCOME 22,636
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.69$0.95$8.75$12.5$18.3$5.78
2023Detailed filing. Detailed filing data is available for this year.$15.2$0.71$14.5$11.2$10.8$0.38
2022Detailed filing. Detailed filing data is available for this year.$14.6$0.54$14.0$10.8$8.99$1.79
2021Detailed filing. Detailed filing data is available for this year.$12.1$1.42$10.7$5.36$5.09$0.27
2020Detailed filing. Detailed filing data is available for this year.$10.9$0.51$10.4$7.44$5.85$1.59
2019Detailed filing. Detailed filing data is available for this year.$9.43$0.60$8.83$11.1$10.2$0.95
2018Detailed filing. Detailed filing data is available for this year.$8.76$0.88$7.88$11.8$16.0$4.24
2017Detailed filing. Detailed filing data is available for this year.$12.8$0.67$12.1$9.55$8.57$0.98
2016Detailed filing. Detailed filing data is available for this year.$11.8$0.69$11.1$9.42$8.28$1.14
2015Detailed filing. Detailed filing data is available for this year.$11.0$1.83$9.13$8.73$7.99$0.73
2014Detailed filing. Detailed filing data is available for this year.$10.4$2.08$8.28$8.64$7.63$1.01
2013Detailed filing. Detailed filing data is available for this year.$8.75$1.31$7.44$7.55$7.08$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$4.55$6.89$7.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$4.18$6.98$7.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$3.29$7.18$6.64