Civic Intelligence

Modesto City Employees Association

EIN 94-2912542 • 501(c)5 • Modesto, CA

Profile

Modesto City Employees Association's goal is to provide representation for its members as necessary, and as provided for by the law, in matters relating to employment, working conditions, wages and benefits

1012 11th Street Suite LL6Modesto, CA 95354

www.mcea1.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2022

Net Margin

72nd percentile

16%

Higher net margin than 72% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2022

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

501(c)5 • <$500k nonprofits • Source year 2022

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

73rd percentile

11%

Faster revenue growth than 73% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$326,163

Up $32,455 (+11%) from 2021

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$326,163

Up $32,455 (+11%) from 2021

Revenue

Up

$208,190

Up $20,057 (+11%) from 2021

Expenses

Up

$175,735

Up $1,464 (+0.8%) from 2021

Net Income

Up

$32,455

Up $18,593 (+134%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2010: $139,425Liabilities 2010: $0Net Assets 2010: $139,4252010Assets 2011: $147,118Liabilities 2011: $0Net Assets 2011: $147,1182011Assets 2012: $157,382Liabilities 2012: $0Net Assets 2012: $157,3822012Assets 2013: $155,065Liabilities 2013: $0Net Assets 2013: $155,0652013Assets 2014: $159,553Liabilities 2014: $0Net Assets 2014: $159,5532014Assets 2015: $182,711Liabilities 2015: $0Net Assets 2015: $182,7112015Assets 2016: $216,356Liabilities 2016: $0Net Assets 2016: $216,3562016Assets 2017: $213,322Liabilities 2017: $0Net Assets 2017: $213,3222017Assets 2018: $245,478Liabilities 2018: $0Net Assets 2018: $245,4782018Assets 2019: $254,971Liabilities 2019: $0Net Assets 2019: $254,9712019Assets 2020: $279,846Liabilities 2020: $0Net Assets 2020: $279,8462020Assets 2021: $293,708Net Assets 2021: $293,7082021Assets 2022: $326,163Liabilities 2022: $0Net Assets 2022: $326,1632022

Highlighted filing

2022

Assets$326,163
Liabilities$0
Net Assets$326,163

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $213,1482010Expenses 2011: $214,5972011Revenue 2012: $218,466Expenses 2012: $208,202Net Income 2012: $10,2642012Revenue 2013: $221,563Expenses 2013: $223,880Net Income 2013: -$2,3172013Revenue 2014: $223,556Expenses 2014: $219,068Net Income 2014: $4,4882014Revenue 2015: $234,231Expenses 2015: $211,073Net Income 2015: $23,1582015Revenue 2016: $241,941Expenses 2016: $208,296Net Income 2016: $33,6452016Revenue 2017: $240,193Expenses 2017: $243,227Net Income 2017: -$3,0342017Revenue 2018: $239,069Expenses 2018: $206,760Net Income 2018: $32,3092018Revenue 2019: $213,974Expenses 2019: $204,242Net Income 2019: $9,7322019Revenue 2020: $222,392Expenses 2020: $197,517Net Income 2020: $24,8752020Revenue 2021: $188,133Expenses 2021: $174,271Net Income 2021: $13,8622021Revenue 2022: $208,190Expenses 2022: $175,735Net Income 2022: $32,4552022

Highlighted filing

2022

Revenue$208,190
Expenses$175,735
Net Income$32,455

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$208,190
Mission and Program Overview

Mission

Modesto City Employees Association's goal is to provide representation for its members as necessary, and as provided for by the law, in matters relating to employment, working conditions, wages and benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$215,878$216,069▲ $191
Cash and Non-Interest-Bearing Accounts$77,830$110,094▲ $32,264
Accounts Receivable-$0-
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$293,708$326,163▲ $32,455
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$293,708$326,163▲ $32,455
Total Net Assets Fund Balance$293,708$326,163▲ $32,455
Total Liabilities and Net Assets / Fund Balance$293,708$326,163▲ $32,455
Compensation and Service Providers

Board Members and Trustees

NameTitle
Erik CervantesPresident
Russell GuidinoVice President
Breanne VillarrealDirector
Cole KetchamDirector
Fred BakerDirector
Issac OlivasDirector
Johnny Garcia IIIDirector
Jorge ToledoDirector
Paula RedfernDirector
Scott JacobsDirector
Stephen GreerDirector
Warren HammackDirector
Yasamin LatchinDirector
Tammy WallaceSecretary
Tristan BatesTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Rose Law Firm PCLegal4092 Bridge Street, Fair Oaks, CA 95628$166,650
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$208,073
Investment Income
$117
Other Revenue
$0
Change in Net Assets
$32,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,735
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
Fees for Services Legal---$166,650
Occupancy---$7,376
Office Expenses---$985
Other Expenses---$60
Total Functional Expenses$0$0$0$175,735
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
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
No
Other officer compensation reviewed
No
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 6

Organization has members.

Form 990, Part VI, Section A, Line 7A

Members vote on roster of officers and vote on significant policies affecting members.

Form 990, Part VI, Section A, Line 7B

Members vote to elect officers and vote on policies affecting members.

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

Form 990 is prepared by a firm of certified public accountants and reviewed by management before filing.

Form 990, Part VI, Section C, Line 19

The Association's governing documents, policies, audited financial statements and exempt organization tax returns are available for inspection upon request of the business office.

Filing and Contact Details

Filer

Filer Name
Modesto City Employees Association
EIN
94-2912542
Phone
2097659532
Address
1012 11th Street Suite LL6, Modesto, CA 95354

Signing Officer

Name
Tristan Bates
Title
Treasurer
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erik Cervantes
Formed
1964
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Firm
Williams & Olds Professional Corp
Address
900 UNIVERSITY AVENUE SUITE 100, SACRAMENTO, CA 95825
Preparer
Steven J Olds CPA
Phone
9168581680
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Website administration
IRS990/OtherExpensesGrp/Desc1Late fee
IRS990/OtherExpensesGrp/TotalAmt0664
IRS990/OtherExpensesGrp/TotalAmt160
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Erik Cervantes
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0208073
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0208073
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0185
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0174271
IRS990/PYProgramServiceRevenueAmt0187948
IRS990/PYRevenuesLessExpensesAmt013862
IRS990/PYTotalExpensesAmt0174271
IRS990/PYTotalRevenueAmt0188133
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt032455
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0215878
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0216069
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0453453519
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0Modesto City Employee Assoc PAC
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt01012 11th St Ste LL6
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0Modesto
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd095354
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members vote on roster of officers and vote on significant policies affecting members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members vote to elect officers and vote on policies affecting members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is prepared by a firm of certified public accountants and reviewed by management before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Association's governing documents, policies, audited financial statements and exempt organization tax returns are available for inspection upon request of the business office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Modesto City Employees Assoc PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0453453519
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Political action committee
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01012 11th Street Suite LL6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Modesto
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd095354
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0293708
IRS990/TotalAssetsEOYAmt0326163
IRS990/TotalAssetsGrp/BOYAmt0293708
IRS990/TotalAssetsGrp/EOYAmt0326163
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0175735
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0293708
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0326163
IRS990/TotalProgramServiceRevenueAmt0208073
IRS990/TotalRevenueGrp/ExclusionAmt0117
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0208073
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0208190
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0293708
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0326163

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