Civic Intelligence

The Shirley Ware Education Center Health Care Workers Union Local

990 • Fiscal year 2018 • EIN 94-3319072

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 17, 2019

1000 Broadway Suite 675Oakland, CA 94607

(510) 250-6800

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.97x

Higher debt load relative to assets than 93% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.32x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

41st percentile

0.3%

Higher net margin than 41% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

81st percentile

26%

Faster asset growth than 81% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

93rd percentile

105%

Faster revenue growth than 93% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$259,102

Up $53,147 (+26%) from 2017

Net Assets

Up

$6,704

Up $2,397 (+56%) from 2017

Liabilities

Up

$252,398

Up $50,750 (+25%) from 2017

Revenue

Up

$785,938

Up $401,962 (+105%) from 2017

Expenses

Up

$783,541

Up $403,105 (+106%) from 2017

Net Income

Down

$2,397

Down $1,143 (-32%) from 2017

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $158,286Liabilities 2011: $91,589Net Assets 2011: $66,6972011Assets 2012: $181,376Liabilities 2012: $139,783Net Assets 2012: $41,5932012Assets 2013: $79,494Liabilities 2013: $57,673Net Assets 2013: $21,8212013Assets 2014: $301,732Liabilities 2014: $221,981Net Assets 2014: $79,7512014Assets 2015: $67,954Liabilities 2015: $22,749Net Assets 2015: $45,2052015Assets 2016: $8,608Liabilities 2016: $7,841Net Assets 2016: $7672016Assets 2017: $205,955Liabilities 2017: $201,648Net Assets 2017: $4,3072017Assets 2018: $259,102Liabilities 2018: $252,398Net Assets 2018: $6,7042018Assets 2019: $30,868,854Liabilities 2019: $30,862,912Net Assets 2019: $5,9422019Assets 2020: $816,661Liabilities 2020: $798,228Net Assets 2020: $18,4332020Assets 2021: $478,245Liabilities 2021: $255,536Net Assets 2021: $222,7092021Assets 2022: $932,719Liabilities 2022: $750,984Net Assets 2022: $181,7352022Assets 2023: $5,310,103Liabilities 2023: $5,155,543Net Assets 2023: $154,5602023Assets 2024: $4,024,697Liabilities 2024: $3,833,661Net Assets 2024: $191,0362024

Highlighted filing

2018

Assets$259,102
Liabilities$252,398
Net Assets$6,704

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $319,8822011Expenses 2012: $497,0762012Revenue 2013: $133,002Expenses 2013: $152,774Net Income 2013: -$19,7722013Revenue 2014: $535,176Expenses 2014: $477,246Net Income 2014: $57,9302014Revenue 2015: $510,013Expenses 2015: $544,559Net Income 2015: -$34,5462015Revenue 2016: $98,102Expenses 2016: $142,540Net Income 2016: -$44,4382016Revenue 2017: $383,976Expenses 2017: $380,436Net Income 2017: $3,5402017Revenue 2018: $785,938Expenses 2018: $783,541Net Income 2018: $2,3972018Revenue 2019: $240,261Expenses 2019: $241,023Net Income 2019: -$7622019Revenue 2020: $252,813Expenses 2020: $240,322Net Income 2020: $12,4912020Revenue 2021: $1,564,343Expenses 2021: $1,360,067Net Income 2021: $204,2762021Revenue 2022: $1,598,542Expenses 2022: $1,639,516Net Income 2022: -$40,9742022Revenue 2023: $6,843,692Expenses 2023: $6,870,867Net Income 2023: -$27,1752023Revenue 2024: $11,486,164Expenses 2024: $11,449,688Net Income 2024: $36,4762024

Highlighted filing

2018

Revenue$785,938
Expenses$783,541
Net Income$2,397
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 17, 2019
Return Version
2018v3.1
Gross Receipts
$785,938
Mission and Program Overview

Mission

To provide training and education to low skilled workers and place them in positions within the health care industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$170,874$209,284▲ $38,410
Pledges and Grants Receivable$35,081$49,818▲ $14,737
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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$205,955$259,102▲ $53,147
Other Assets Total-$0-
Liabilities
Other Liabilities$34,378$244,898▲ $210,520
Deferred Revenue$112,000--
Accounts Payable and Accrued Expenses$55,270$7,500▼ $47,770
Total Liabilities$201,648$252,398▲ $50,750
Net Assets / Fund Balance
Unrestricted Net Assets$4,307$6,704▲ $2,397
Total Net Assets Fund Balance$4,307$6,704▲ $2,397
Total Liabilities and Net Assets / Fund Balance$205,955$259,102▲ $53,147
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel ShawChairman&Truste
Rebecca HansonExecutive Director
Arlene PeasnallTrustee
Chokri BensaidTrustee
Donna NortonTrustee
James ChristionTrustee
Kathryn FiskTrustee
Samuel I Romano JdTrustee
Scott FullerTrustee
Triana SiltonTrustee
Thomas EchanizCFO
Rebecca MillerTreasurer&Trust
Revenue and Support

Revenue Composition

Contributions and Grants
$785,938
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$785,938
Change in Net Assets
$2,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$468,849
Other Expenses$314,692
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$468,849--$468,849
Fees for Services Accounting-$7,610-$7,610
Office Expenses-$327-$327
Other Expenses$41,595$85-$85
Total Functional Expenses$775,013$8,528$0$783,541
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Education Trust Fund$244,898
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

UNION MEMBERS

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 was prepared by an independent accountant and then reviews by the organization's financial team. After responding to all inquires and making necessary changes, the draft copy was provided to all members of the Board of Trustee.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation review is done through the Board of Trustee.After consultation,study of comparability data and within the budgetary limitation,the Board of trustees will vote for the compensation package to the key officers.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

The Form 990 was prepared by an independent accountant and then reviews by the organization's financial team. After responding to all inquires and making necessary changes, the draft copy was provided to all members of the Board of Trustee.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization documents and annual filing forms are posted and available for download on www.rct.doj.ca.gov. Other governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
The Shirley Ware Education Center
EIN
94-3319072
Phone
5102506800
Address
1000 Broadway Suite 675, OAKLAND, CA 94607

Signing Officer

Name
Rebecca Miller
Title
Treasurer
Signed
2019-09-17
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Tang & Lee Llp
Address
967 CORPORATE WAY, FREMONT, CA 94539
Preparer
Alan S Leecpa
Phone
6506926865
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

No uncertainty tax positions

Raw XML AppendixShowing 400 of 432 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.

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IRS990/OtherExpensesGrp/Desc3Testing and exams
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0506
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt185
IRS990/OtherExpensesGrp/ProgramServicesAmt0264569
IRS990/OtherExpensesGrp/ProgramServicesAmt141595
IRS990/OtherExpensesGrp/TotalAmt0264569
IRS990/OtherExpensesGrp/TotalAmt141595
IRS990/OtherExpensesGrp/TotalAmt2506
IRS990/OtherExpensesGrp/TotalAmt385
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt034378
IRS990/OtherLiabilitiesGrp/EOYAmt0244898
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0468849
IRS990/OtherSalariesAndWagesGrp/TotalAmt0468849
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt035081
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt049818
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0The organization supported an accelerated program to train residents of San Francisco's Supervisorial District 10 for higher wage positions.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0254717
IRS990/ProgSrvcAccomActy3Grp/Desc0The organization provided services to UHW for non-incumbent workers including advising UHW on development of the application and eligibility processes facilitating planning sessions with continuing education providers and managing billings and payment for services.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt05446
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0383976
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0183687
IRS990/PYRevenuesLessExpensesAmt03540
IRS990/PYSalariesCompEmpBnftPaidAmt0196749
IRS990/PYTotalExpensesAmt0380436
IRS990/PYTotalRevenueAmt0383976
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt02397
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0785938
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0383976
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt098102
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0510013
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0535175
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02313204
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02313204
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0785938
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0383976
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt098102
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0510013
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0535175
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02313204
IRS990ScheduleA/TotalSupportAmt02313204
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0244898
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to Education Trust Fund
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0No uncertainty tax positions
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalLiabilityAmt0244898
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UNION MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 was prepared by an independent accountant and then reviews by the organization's financial team. After responding to all inquires and making necessary changes, the draft copy was provided to all members of the Board of Trustee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation review is done through the Board of Trustee.After consultation,study of comparability data and within the budgetary limitation,the Board of trustees will vote for the compensation package to the key officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 was prepared by an independent accountant and then reviews by the organization's financial team. After responding to all inquires and making necessary changes, the draft copy was provided to all members of the Board of Trustee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization documents and annual filing forms are posted and available for download on www.rct.doj.ca.gov. Other governing documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0205955
IRS990/TotalAssetsEOYAmt0259102
IRS990/TotalAssetsGrp/BOYAmt0205955
IRS990/TotalAssetsGrp/EOYAmt0259102
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0785938
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08528
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0775013
IRS990/TotalFunctionalExpensesGrp/TotalAmt0783541
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0201648
IRS990/TotalLiabilitiesEOYAmt0252398
IRS990/TotalLiabilitiesGrp/BOYAmt0201648
IRS990/TotalLiabilitiesGrp/EOYAmt0252398
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04307
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06704
IRS990/TotalProgramServiceExpensesAmt0775013
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0785938
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0205955
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0259102
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04307
IRS990/UnrestrictedNetAssetsGrp/EOYAmt06704
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01000 Broadway Suite 675
IRS990/USAddress/CityNm0OAKLAND
IRS990/USAddress/StateAbbreviationCd0CA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.02$3.83$0.19$11.5$11.4$0.04
2023Detailed filing. Detailed filing data is available for this year.$5.31$5.16$0.15$6.84$6.87$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.75$0.18$1.60$1.64$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.48$0.26$0.22$1.56$1.36$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.82$0.80$0.02$0.25$0.24$0.01
2019Detailed filing. Detailed filing data is available for this year.$30.9$30.9$0.01$0.24$0.24$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.26$0.25$0.01$0.79$0.78$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.20$0.00$0.38$0.38$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.00$0.10$0.14$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.02$0.05$0.51$0.54$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.22$0.08$0.54$0.48$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.08$0.06$0.02$0.13$0.15$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.14$0.04$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.09$0.07$0.32