Civic Intelligence

Bart Spaafscme Local 3993

990 • Fiscal year 2023 • EIN 94-2577896

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

1939 Harrison Street 300Oakland, CA 94612

(510) 834-3993

Siviq Scores

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

Liabilities / Assets

67th percentile

0.04x

Higher debt load relative to assets than 67% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.10x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

90th percentile

31%

Higher net margin than 90% of similar nonprofits.

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

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

89th percentile

29%

Faster revenue growth than 89% of similar nonprofits.

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

Assets

Up

$1,575,703

Up $200,183 (+15%) from 2022

Net Assets

Up

$1,509,724

Up $200,184 (+15%) from 2022

Liabilities

Down

$65,979

Down $1 (-0.0%) from 2022

Revenue

Up

$653,516

Up $146,844 (+29%) from 2022

Expenses

Up

$453,332

Up $85,652 (+23%) from 2022

Net Income

Up

$200,184

Up $61,192 (+44%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $209,801Liabilities 2011: $1,743Net Assets 2011: $208,0582011Assets 2012: $298,188Liabilities 2012: $24,813Net Assets 2012: $273,3752012Assets 2013: $301,032Liabilities 2013: $35,037Net Assets 2013: $265,9952013Assets 2014: $340,904Liabilities 2014: $34,133Net Assets 2014: $306,7712014Assets 2015: $376,351Liabilities 2015: $34,497Net Assets 2015: $341,8542015Assets 2016: $397,808Liabilities 2016: $29,703Net Assets 2016: $368,1052016Assets 2017: $464,965Liabilities 2017: $35,691Net Assets 2017: $429,2742017Assets 2018: $565,705Liabilities 2018: $26,744Net Assets 2018: $538,9612018Assets 2019: $727,286Liabilities 2019: $65,979Net Assets 2019: $661,3072019Assets 2020: $983,326Liabilities 2020: $62,160Net Assets 2020: $921,1662020Assets 2021: $1,236,527Liabilities 2021: $65,979Net Assets 2021: $1,170,5482021Assets 2022: $1,375,520Liabilities 2022: $65,980Net Assets 2022: $1,309,5402022Assets 2023: $1,575,703Liabilities 2023: $65,979Net Assets 2023: $1,509,7242023Assets 2024: $1,723,538Liabilities 2024: $65,979Net Assets 2024: $1,657,5592024

Highlighted filing

2023

Assets$1,575,703
Liabilities$65,979
Net Assets$1,509,724

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $199,956Expenses 2011: $142,318Net Income 2011: $57,6382011Revenue 2012: $212,437Expenses 2012: $147,120Net Income 2012: $65,3172012Revenue 2013: $225,416Expenses 2013: $232,796Net Income 2013: -$7,3802013Revenue 2014: $243,976Expenses 2014: $203,200Net Income 2014: $40,7762014Revenue 2015: $264,125Expenses 2015: $229,042Net Income 2015: $35,0832015Revenue 2016: $299,108Expenses 2016: $272,857Net Income 2016: $26,2512016Revenue 2017: $329,351Expenses 2017: $268,182Net Income 2017: $61,1692017Revenue 2018: $379,854Expenses 2018: $270,167Net Income 2018: $109,6872018Revenue 2019: $422,987Expenses 2019: $300,641Net Income 2019: $122,3462019Revenue 2020: $632,584Expenses 2020: $372,725Net Income 2020: $259,8592020Revenue 2021: $599,126Expenses 2021: $358,125Net Income 2021: $241,0012021Revenue 2022: $506,672Expenses 2022: $367,680Net Income 2022: $138,9922022Revenue 2023: $653,516Expenses 2023: $453,332Net Income 2023: $200,1842023Revenue 2024: $674,044Expenses 2024: $526,209Net Income 2024: $147,8352024

Highlighted filing

2023

Revenue$653,516
Expenses$453,332
Net Income$200,184
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$653,516
Mission and Program Overview

Mission

The primary purpose the American Federation of State, County and Municipal Employees-Bay Area Rapid Transit District Supervisory and Professional Union, Local 3993 (the "Local")is to act as an advocate for members of the union by being a liaison between the members and their supervisors and to facilitate employment contract negotations and dispute resolutions, and deal with grievances by acting as the collective bargaining agent.

The primary purpose American federation of state, county and municipal employees-bay area rapid transit district supervisory and professional union, local 3993 (the "local") is to act as an advocate for members of the union by being a liason between the members and their supervisiors and to facilitate employment contract negotiations and dispute resolutions, and deal with grievances by acting as the collective bargaining agent.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,076,262$1,349,445▲ $273,183
Accounts Receivable$128,497$128,497→ $0
Savings and Temporary Cash Investments$170,761$97,761▼ $73,000
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,375,520$1,575,703▲ $200,183
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$65,979$65,979→ $0
Other Liabilities$1--
Total Liabilities$65,980$65,979▼ $1
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,309,540$1,509,724▲ $200,184
Total Net Assets Fund Balance$1,309,540$1,509,724▲ $200,184
Total Liabilities and Net Assets / Fund Balance$1,375,520$1,575,703▲ $200,183
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sal CruzPresident
Dan HooverVice President
Chris IgoBoard member
Derrick JenningsBoard member
Diego HuertasBoard member
Don CorneliusBoard member
DuWanna DunnBoard member
LeRoi WilliamsBoard member
Richard FuentesBoard member
Safiyya Taha-ShaheedBoard member
Victor WongBoard member
Julian ChaconInterim Secreta
Vivian GundersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$630,259
Program Service Revenue
$0
Investment Income
$23,257
Other Revenue
$0
Change in Net Assets
$200,184

Audited Revenue Reconciliation

Revenue per Audited Statements
$653,516
Total Revenue per Audited Statements
$653,516
Total Revenue per Form 990
$653,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$453,332
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$44,172-$44,172
All Other Expenses$5,081$30,195-$35,276
Fees for Services Other-$22,512-$22,512
Other Expenses-$14,422-$14,422
Information Technology-$8,717-$8,717
Insurance-$7,500-$7,500
Fees for Services Legal-$5,730-$5,730
Conferences and Meetings-$3,244-$3,244
Total Functional Expenses$5,081$448,251$0$453,332

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$453,332
Total Expenses per Audited Statements$453,332
Total Expenses per Form 990$453,332
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
In-house lobbying only
No
Subject to proxy tax
Yes

Section 527 Organizations

OrganizationLocationAmount
-Union City, CA$5,081
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The board members Saffiya Taha-Shaheed and Hassan Shaheed are married.

Form 990, Part VI, Section B, Line 11B

Governing Board reviews and approves the 990 before it is filed.

Form 990, Part VI, Section C, Line 19

Annually the governing body affirms it's compliance with the conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Bart SPAAFSCME Local 3993
EIN
94-2577896
Phone
5108343993
Address
1939 Harrison Street 300, Oakland, CA 94612

Signing Officer

Name
Sal Cruz
Title
President
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sal Cruz
Formed
1995
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
13

Preparer

Firm
MUN CPAs LLP
Address
2901 Douglas Blvd, Roseville, CA 95661
Preparer
Bradley J Bartells CPA
Phone
9167744208
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal and state income taxes under the Internal Revenue Code Section 501(c)(5) and Section 23701(d) of the California Revenue and Taxation Code. Accordingly, no provision for income taxes has been included in the accompanying financial statements.Financial accounting standards provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes all of the positions taken in its federal and state exempt organization returns are more likely than not to be sustained upon examination. With some exceptions, the Organization is no longer subject to U.S. Federal and state tax examination by tax authorities for years prior to 2016.

Raw XML AppendixShowing 400 of 411 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/BOYAmt065979
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt065979
IRS990/AccountsReceivableGrp/BOYAmt0128497
IRS990/AccountsReceivableGrp/EOYAmt0128497
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The primary purpose American federation of state, county and municipal employees-bay area rapid transit district supervisory and professional union, local 3993 (the "local") is to act as an advocate for members of the union by being a liason between the members and their supervisiors and to facilitate employment contract negotiations and dispute resolutions, and deal with grievances by acting as the collective bargaining agent.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt030195
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05081
IRS990/AllOtherExpensesGrp/TotalAmt035276
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Vivian Gunderson
IRS990/BooksInCareOfDetail/PhoneNum05108343993
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0300 Lakeshore drive
IRS990/BooksInCareOfDetail/USAddress/CityNm0oakland
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094612
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01076262
IRS990/CashNonInterestBearingGrp/EOYAmt01349445
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03244
IRS990/ConferencesMeetingsGrp/TotalAmt03244
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0630259
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt023257
IRS990/CYOtherExpensesAmt0453332
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0200184
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0453332
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0653516
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Representing union members with the bay area rapid transit district.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/ExpenseAmt05081
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt05730
IRS990/FeesForServicesLegalGrp/TotalAmt05730
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt022512
IRS990/FeesForServicesOtherGrp/TotalAmt022512
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt28.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt54.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt68.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt78.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt84.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt114.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
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/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/PersonNm0Sal Cruz
IRS990/Form990PartVIISectionAGrp/PersonNm1Dan Hoover
IRS990/Form990PartVIISectionAGrp/PersonNm2Julian Chacon
IRS990/Form990PartVIISectionAGrp/PersonNm3Vivian Gunderson
IRS990/Form990PartVIISectionAGrp/PersonNm4Safiyya Taha-Shaheed
IRS990/Form990PartVIISectionAGrp/PersonNm5DuWanna Dunn
IRS990/Form990PartVIISectionAGrp/PersonNm6Diego Huertas
IRS990/Form990PartVIISectionAGrp/PersonNm7Victor Wong
IRS990/Form990PartVIISectionAGrp/PersonNm8Richard Fuentes
IRS990/Form990PartVIISectionAGrp/PersonNm9Chris Igo
IRS990/Form990PartVIISectionAGrp/PersonNm10Derrick Jennings
IRS990/Form990PartVIISectionAGrp/PersonNm11Don Cornelius
IRS990/Form990PartVIISectionAGrp/PersonNm12LeRoi Williams
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Interim Secreta
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board member
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01995
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0653516
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt08717
IRS990/InformationTechnologyGrp/TotalAmt08717
IRS990/InsuranceGrp/ManagementAndGeneralAmt07500
IRS990/InsuranceGrp/TotalAmt07500
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt023257
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt023257
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0630259
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The primary purpose American federation of state, county and municipal employees-bay area rapid transit district supervisory and professional union, local 3993 (the "local") is to act as an advocate for members of the union by being a liason between the members and their supervisiors and to facilitate employment contract negotiations and dispute resolutions, and deal with grievances by acting as the collective bargaining agent.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01309540
IRS990/NetAssetsOrFundBalancesEOYAmt01509724
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01309540
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01509724
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt044172
IRS990/OccupancyGrp/TotalAmt044172
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Payments to Affiliates
IRS990/OtherExpensesGrp/Desc1MEETING/Events EXPENSES
IRS990/OtherExpensesGrp/Desc2Arbitration Expenses
IRS990/OtherExpensesGrp/Desc3Representation Expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0246776
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt146221
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt218762
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt314422
IRS990/OtherExpensesGrp/TotalAmt0246776
IRS990/OtherExpensesGrp/TotalAmt146221
IRS990/OtherExpensesGrp/TotalAmt218762
IRS990/OtherExpensesGrp/TotalAmt314422
IRS990/OtherLiabilitiesGrp/BOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Sal Cruz
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0501624
IRS990/PYInvestmentIncomeAmt03881
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0367680
IRS990/PYOtherRevenueAmt01167
IRS990/PYRevenuesLessExpensesAmt0138992
IRS990/PYTotalExpensesAmt0367680
IRS990/PYTotalRevenueAmt0506672
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0200184
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0170761
IRS990/SavingsAndTempCashInvstGrp/EOYAmt097761
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0Committee to Elect Nishihira
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt05081
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt02813 Zinnia Court
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0Union City
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd095687
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0453332
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0653516
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from federal and state income taxes under the Internal Revenue Code Section 501(c)(5) and Section 23701(d) of the California Revenue and Taxation Code. Accordingly, no provision for income taxes has been included in the accompanying financial statements.Financial accounting standards provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes all of the positions taken in its federal and state exempt organization returns are more likely than not to be sustained upon examination. With some exceptions, the Organization is no longer subject to U.S. Federal and state tax examination by tax authorities for years prior to 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0453332
IRS990ScheduleD/TotalRevenuePerForm990Amt0653516
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0653516
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0453332
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board members Saffiya Taha-Shaheed and Hassan Shaheed are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing Board reviews and approves the 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annually the governing body affirms it's compliance with the conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01375520
IRS990/TotalAssetsEOYAmt01575703
IRS990/TotalAssetsGrp/BOYAmt01375520
IRS990/TotalAssetsGrp/EOYAmt01575703
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0630259
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0448251
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05081
IRS990/TotalFunctionalExpensesGrp/TotalAmt0453332
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt065980
IRS990/TotalLiabilitiesEOYAmt065979
IRS990/TotalLiabilitiesGrp/BOYAmt065980
IRS990/TotalLiabilitiesGrp/EOYAmt065979
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01309540
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01509724
IRS990/TotalProgramServiceExpensesAmt05081
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt023257
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0653516
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01375520
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01575703
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01939 Harrison Street 300
IRS990/USAddress/CityNm0Oakland
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094612
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sal Cruz
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Bart SPAAFSCME Local 3993
ReturnHeader/Filer/BusinessNameControlTxt0BART
ReturnHeader/Filer/EIN0942577896
ReturnHeader/Filer/PhoneNum05108343993
ReturnHeader/Filer/USAddress/AddressLine1Txt01939 Harrison Street 300
ReturnHeader/Filer/USAddress/CityNm0Oakland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094612
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200276349
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MUN CPAs LLP

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.72$0.07$1.66$0.67$0.53$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.58$0.07$1.51$0.65$0.45$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.38$0.07$1.31$0.51$0.37$0.14
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.07$1.17$0.60$0.36$0.24
2020Detailed filing. Detailed filing data is available for this year.$0.98$0.06$0.92$0.63$0.37$0.26
2019Detailed filing. Detailed filing data is available for this year.$0.73$0.07$0.66$0.42$0.30$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.03$0.54$0.38$0.27$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.04$0.43$0.33$0.27$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.03$0.37$0.30$0.27$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.03$0.34$0.26$0.23$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.03$0.31$0.24$0.20$0.04
2013Summary only. Only limited summary data is available for this year.$0.30$0.04$0.27$0.23$0.23$0.01
2012Summary only. Only limited summary data is available for this year.$0.30$0.02$0.27$0.21$0.15$0.07
2011Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$0.20$0.14$0.06