Civic Intelligence

Make-Up Artists and Hair Stylists Guild

EIN 95-0966868 • 501(c)5 • Burbank, CA

Profile

Unite members into one organization for the purpose of improving economic advantages through collective bargaining and to promote the social awareness of its membership.

828 N Hollywood WayBurbank, CA 91505

local706.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.00x

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

501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

12th percentile

-9.1%

Higher net margin than 12% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

95th percentile

$291,509

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

21st percentile

-2.3%

Faster asset growth than 21% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

15th percentile

-6.8%

Faster revenue growth than 15% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$4,857,455

Up $136,525 (+2.9%) from 2023

Liabilities

Down

$18,033

Down $1,289 (-6.7%) from 2023

Net Assets

Up

$4,839,422

Up $137,814 (+2.9%) from 2023

Operations
Liabilities / Revenue26th percentileNet Margin12th percentile

Revenue

Up

$2,832,355

Up $357,583 (+14%) from 2023

Expenses

Up

$2,907,102

Up $71,575 (+2.5%) from 2023

Net Income

Up

-$74,747

Up $286,008 (+79%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $4,273,283Liabilities 2010: $4,161Net Assets 2010: $4,269,1222010Assets 2011: $4,294,705Liabilities 2011: $732Net Assets 2011: $4,293,9732011Assets 2013: $4,475,792Liabilities 2013: $1,148Net Assets 2013: $4,474,6442013Assets 2014: $4,597,956Liabilities 2014: -$674Net Assets 2014: $4,598,6302014Assets 2015: $4,450,400Liabilities 2015: -$2,537Net Assets 2015: $4,452,9372015Assets 2016: $4,424,589Liabilities 2016: -$1,938Net Assets 2016: $4,426,5272016Assets 2017: $4,547,394Liabilities 2017: $0Net Assets 2017: $4,547,3942017Assets 2018: $4,363,128Liabilities 2018: $16,503Net Assets 2018: $4,346,6252018Assets 2019: $4,620,941Liabilities 2019: $12,870Net Assets 2019: $4,608,0712019Assets 2020: $4,337,030Liabilities 2020: $167,238Net Assets 2020: $4,169,7922020Assets 2021: $4,714,972Liabilities 2021: $161,204Net Assets 2021: $4,553,7682021Assets 2022: $4,758,329Liabilities 2022: $23,820Net Assets 2022: $4,734,5092022Assets 2023: $4,720,930Liabilities 2023: $19,322Net Assets 2023: $4,701,6082023Assets 2024: $4,857,455Liabilities 2024: $18,033Net Assets 2024: $4,839,4222024

Highlighted filing

2024

Assets$4,857,455
Liabilities$18,033
Net Assets$4,839,422
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2010: $1,732,065Expenses 2010: $1,751,988Net Income 2010: -$19,9232010Revenue 2011: $1,739,331Expenses 2011: $1,668,297Net Income 2011: $71,0342011Revenue 2013: $1,937,057Expenses 2013: $1,863,868Net Income 2013: $73,1892013Revenue 2014: $2,039,553Expenses 2014: $1,982,513Net Income 2014: $57,0402014Revenue 2015: $2,116,442Expenses 2015: $2,148,206Net Income 2015: -$31,7642015Revenue 2016: $2,220,992Expenses 2016: $2,340,874Net Income 2016: -$119,8822016Revenue 2017: $2,359,179Expenses 2017: $2,358,986Net Income 2017: $1932017Revenue 2018: $2,516,217Expenses 2018: $2,518,502Net Income 2018: -$2,2852018Revenue 2019: $2,741,791Expenses 2019: $2,720,917Net Income 2019: $20,8742019Revenue 2020: $1,729,210Expenses 2020: $2,329,284Net Income 2020: -$600,0742020Revenue 2021: $2,889,397Expenses 2021: $2,555,424Net Income 2021: $333,9732021Revenue 2022: $3,510,944Expenses 2022: $2,894,983Net Income 2022: $615,9612022Revenue 2023: $2,474,772Expenses 2023: $2,835,527Net Income 2023: -$360,7552023Revenue 2024: $2,832,355Expenses 2024: $2,907,102Net Income 2024: -$74,7472024

Highlighted filing

2024

Revenue$2,832,355
Expenses$2,907,102
Net Income-$74,747
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,857,455
Liabilities
$18,033
Net assets
$4,839,422
Revenue
$2,832,355
Expenses
$2,907,102
Net income
-$74,747
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.86$0.02$4.84$2.83$2.91$0.07
2023Detailed filing. Detailed filing data is available for this year.$4.72$0.02$4.70$2.47$2.84$0.36
2022Detailed filing. Detailed filing data is available for this year.$4.76$0.02$4.73$3.51$2.89$0.62
2021Detailed filing. Detailed filing data is available for this year.$4.71$0.16$4.55$2.89$2.56$0.33
2020Detailed filing. Detailed filing data is available for this year.$4.34$0.17$4.17$1.73$2.33$0.60
2019Detailed filing. Detailed filing data is available for this year.$4.62$0.01$4.61$2.74$2.72$0.02
2018Detailed filing. Detailed filing data is available for this year.$4.36$0.02$4.35$2.52$2.52$0.00
2017Detailed filing. Detailed filing data is available for this year.$4.55$0.00$4.55$2.36$2.36$0.00
2016Detailed filing. Detailed filing data is available for this year.$4.42$0.00$4.43$2.22$2.34$0.12
2015Detailed filing. Detailed filing data is available for this year.$4.45$0.00$4.45$2.12$2.15$0.03
2014Detailed filing. Detailed filing data is available for this year.$4.60$0.00$4.60$2.04$1.98$0.06
2013Summary only. Only limited summary data is available for this year.$4.48$0.00$4.47$1.94$1.86$0.07
2011Summary only. Only limited summary data is available for this year.$4.29$0.00$4.29$1.74$1.67$0.07
2010Summary only. Only limited summary data is available for this year.$4.27$0.00$4.27$1.73$1.75$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.2
Gross Receipts
$3,263,073
Mission and Program Overview

Mission

The objectives of the union as the representative of its members, are to improve working conditions and living standards of members through collective bargaining, education, training and employee benefits and to establish necessary procedures for the amicable adjustment of all disputes which may arise between employers and employees.

Unite members into one organization for the purpose of improving economic advantages through collective bargaining and to promote the social awareness of its membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,096,768$2,329,948▲ $233,180
Savings and Temporary Cash Investments$965,408$1,501,964▲ $536,556
Land, Buildings, and Equipment, Net$450,597$537,369▲ $86,772
Cash and Non-Interest-Bearing Accounts$1,206,560$488,174▼ $718,386
Other Notes and Loans Receivable, Net$1,597$0▼ $1,597
Accounts Receivable$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$4,720,930$4,857,455▲ $136,525
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$19,322$18,033▼ $1,289
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$19,322$18,033▼ $1,289
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,701,608$4,839,422▲ $137,814
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$4,701,608$4,839,422▲ $137,814
Total Liabilities and Net Assets / Fund Balance$4,720,930$4,857,455▲ $136,525

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$209,113$378,667$587,780
Equipment$133,724$182,118$315,842
Leasehold Improvements$88,521$131,725$220,246
Land$106,011-$106,011
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen WesterfieldBusiness Representative- PastFT$269,673$43,074$312,747
Karen WesterfieldBusiness Representative - Past-$269,673$43,074$312,747
Patrice MadrigalAsst. Bus. Rep./exec. BdFT$209,227$39,567$248,794
Patrice MadrigalAsst. Bus. Rep./exec. Bd.-$209,227$39,567$248,794
Leslie DevinAsst. Bus. RepFT$182,569$36,596$219,165
Leslie DevinAsst. Bus. Rep.-$182,569$36,596$219,165
Kathryn R SainOffice ManagerFT$165,169$36,736$201,905
Julie SocashPresidentFT$71,339$13,666$85,005
Terrie Velazquez-oweninterim sec-treasurerPT$20,256$2,743$22,999
Cheryl EckertTrustee-$16,721$1,471$18,192
David AbbottSecretary-TREASURER- PASTPT$13,272$1,713$14,985

Board Members and Trustees

NameTitle
Elena ArroyVice President
Alyn TopperExecutive Board
Andrea JacksonExecutive Board
Angela MoosExecutive Board
Brittany WhiteExecutive Board
Bruce GraysonExecutive Board
Catherine ChildersExecutive Board
David WilliamsExecutive Board
Deborah Huss-humphriesExecutive Board
Farah BunchExecutive Board
Geneva Nash-morganExecutive Board
Jaime Loree-hessExecutive Board
Jamie KelmanExecutive Board
Jani KleinbadExecutive Board
Lia RobinExecutive Board
Lisa MeyersExecutive Board
Monte HaughtExecutive Board
Nedra HaineyExecutive Board
Polly LuckeExecutive Board
Priscilla OlayExecutive Board
Renee VacaExecutive Board
Robert VegaExecutive Board
Ron PipesExecutive Board
Stacy MorrisExecutive Board
Theresa CasillasExecutive Board
Tommy a ColeExecutive Board
Tym BuacharernExecutive Board
Vanessa Blanchard-leeExecutive Board
Yunea CruzExecutive Board
Jennifer ZideExecutive Board- Past
Annie ManiscalcoTrustee
Christopher Le NeoTrustee
Karen BlynderTrustee
Kelcey FryTrustee
Kimberly CarlsonTrustee
Monica CalderaTrustee
Ned Alan NeidhardtTrustee
Therese LevasseurTrustee
Robert RomeroTrustee- Past
Porshawna Moselyrecording secretary
Daniel CuretRecording Secretary- Past
Sheriann ColeSergeant-at-arms

Highest Paid Contractors

ContractorServicesLocationCompensation
reich adell cvitanlegal services3550 wilshire blvd ste 2000, Los Angeles, CA 90010$147,354
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,762,459
Investment Income
$64,870
Other Revenue
$5,026
Change in Net Assets
$-74,747

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,832,355
Revenue Not Reported on Form 990
$212,561
Total Revenue per Audited Statements
$3,044,916
Total Revenue per Form 990
$2,832,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,468,429
Other Expenses$1,322,073
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---$702,722
Payments to Affiliates---$594,395
Other Salaries and Wages---$565,485
Fees for Services Legal---$163,629
Office Expenses---$162,777
Benefits to Members---$116,600
Other Employee Benefits---$92,003
Payroll Taxes---$79,321
Conferences and Meetings---$65,877
Occupancy---$65,228
Fees for Services Accounting---$61,685
Insurance---$43,231
Pension Plan Contributions---$28,898
Advertising---$26,038
All Other Expenses---$14,775
Information Technology---$12,867
Fees for Services Other---$10,098
Other Expenses---$9,744
Travel---$2,056
Total Functional Expenses$0$0$0$2,907,102

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,907,102
Total Expenses per Audited Statements$2,907,102
Total Expenses per Form 990$2,907,102
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
Payroll Withholdings Payable$18,033
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

PART VI, LINES 6, 7A AND 7B:

“The voting members of the guild are regular members who pay full dues. These members elect the members of the governing body and approve significant decisions of the governing body.”

PART VI, LINE 8B:

“The guild does not have any committees with authority to act on behalf of the governing body.”

PART VI, LINE 11B:

“The form 990 was provided to the responsible officer for review prior to filing.”

PART VI, LINE 12C:

“The members of the governing body are required to complete an annual form stating they do not have any conflict of interest or disclosing any they may have.”

PART VI, LINE 15A:

“The executive board reviews and approves the compensation for the president and the business representative using comparative information from other labor organizations.”

PART VI, LINE 15B:

“The executive board reviews and approves the compensation of key employees using comparative information from other labor organizations.”

PART VI, LINE 19:

“The guild's by-laws, conflict of interest, whistleblower policies and the financial statements are maintained at the guild's office and are available upon request.”

Filing and Contact Details

Filer

Filer Name
Make-up Artists and Hair Stylists Guild
EIN
95-0966868
In Care Of
% CHERYL ECKERT
Phone
8182953933
Address
828 N HOLLYWOOD WAY, BURBANK, CA 91505

Signing Officer

Name
Leslie Devlin
Title
Secretary Treasurer
Phone
8182953933
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Eckert
Formed
1937
Legal Domicile
CA
Voting Board Members
43
Independent Board Members
39
Employees
11
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
3900 W ALAMEDA AVE STE 2400, BURBANK, CA 91505-4302
Preparer
Alexandra Chernyak
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART XII, LINE 1:

“Other accounting method - modified cash.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles require management to evaluate tax positions taken by the guild and recognize a tax liability if the guild has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The guild is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 862 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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