Civic Intelligence

Office and Professional Employees

990 • Fiscal year 2019 • EIN 95-1264785

Aug 01, 2018 to Jul 31, 2019 • Filed on May 19, 2020

6136 Mission Gorge Road Ste 230San Diego, CA 92120

(619) 640-4840

Siviq Scores

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

Liabilities / Assets

95th percentile

0.52x

Higher debt load relative to assets than 95% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

30th percentile

1.0%

Higher net margin than 30% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

94th percentile

$263,625

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

12th percentile

-6.0%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

41st percentile

0.7%

Faster revenue growth than 41% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$2,460,475

Down $156,251 (-6.0%) from 2018

Net Assets

Up

$1,187,469

Up $27,638 (+2.4%) from 2018

Liabilities

Down

$1,273,006

Down $183,889 (-13%) from 2018

Revenue

Up

$3,613,300

Up $24,703 (+0.7%) from 2018

Expenses

Up

$3,575,444

Up $180,420 (+5.3%) from 2018

Net Income

Down

$37,856

Down $155,717 (-80%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,566,599Liabilities 2011: $1,712,352Net Assets 2011: $854,2472011Assets 2012: $2,454,952Liabilities 2012: $1,743,873Net Assets 2012: $711,0792012Assets 2013: $2,550,546Liabilities 2013: $1,726,392Net Assets 2013: $824,1542013Assets 2014: $2,420,677Liabilities 2014: $1,620,953Net Assets 2014: $799,7242014Assets 2015: $2,352,797Liabilities 2015: $1,580,311Net Assets 2015: $772,4862015Assets 2016: $2,291,377Liabilities 2016: $1,526,291Net Assets 2016: $765,0862016Assets 2017: $2,509,788Liabilities 2017: $1,548,182Net Assets 2017: $961,6062017Assets 2018: $2,616,726Liabilities 2018: $1,456,895Net Assets 2018: $1,159,8312018Assets 2019: $2,460,475Liabilities 2019: $1,273,006Net Assets 2019: $1,187,4692019Assets 2020: $2,754,263Liabilities 2020: $1,289,793Net Assets 2020: $1,464,4702020Assets 2021: $3,015,577Liabilities 2021: $1,183,005Net Assets 2021: $1,832,5722021Assets 2022: $3,077,628Liabilities 2022: $1,117,954Net Assets 2022: $1,959,6742022Assets 2023: $2,969,417Liabilities 2023: $1,033,609Net Assets 2023: $1,935,8082023Assets 2024: $2,763,619Liabilities 2024: $1,032,720Net Assets 2024: $1,730,8992024

Highlighted filing

2019

Assets$2,460,475
Liabilities$1,273,006
Net Assets$1,187,469

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,474,045Expenses 2011: $2,416,392Net Income 2011: $57,6532011Revenue 2012: $2,406,247Expenses 2012: $2,401,845Net Income 2012: $4,4022012Revenue 2013: $2,560,549Expenses 2013: $2,513,291Net Income 2013: $47,2582013Revenue 2014: $2,654,916Expenses 2014: $2,693,305Net Income 2014: -$38,3892014Revenue 2015: $2,967,894Expenses 2015: $2,978,553Net Income 2015: -$10,6592015Revenue 2016: $3,117,241Expenses 2016: $3,113,358Net Income 2016: $3,8832016Revenue 2017: $3,335,733Expenses 2017: $3,156,857Net Income 2017: $178,8762017Revenue 2018: $3,588,597Expenses 2018: $3,395,024Net Income 2018: $193,5732018Revenue 2019: $3,613,300Expenses 2019: $3,575,444Net Income 2019: $37,8562019Revenue 2020: $3,697,445Expenses 2020: $3,416,836Net Income 2020: $280,6092020Revenue 2021: $3,642,130Expenses 2021: $3,322,875Net Income 2021: $319,2552021Revenue 2022: $3,646,783Expenses 2022: $3,453,647Net Income 2022: $193,1362022Revenue 2023: $3,858,928Expenses 2023: $3,885,114Net Income 2023: -$26,1862023Revenue 2024: $4,403,127Expenses 2024: $4,636,357Net Income 2024: -$233,2302024

Highlighted filing

2019

Revenue$3,613,300
Expenses$3,575,444
Net Income$37,856
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
May 19, 2020
Return Version
2018v3.2
Gross Receipts
$3,774,430
Mission and Program Overview

Mission

To provide representation to members in matters related to employment in accordance with the collective bargaining agreement and with fair employment standards.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,804,055$1,792,705▼ $11,350
Savings and Temporary Cash Investments$414,580$327,757▼ $86,823
Investments Other Securities$329,417$281,942▼ $47,475
Cash and Non-Interest-Bearing Accounts$56,997$48,540▼ $8,457
Accounts Receivable$10,146--
Intangible Assets-$8,000-
Total Assets$2,616,726$2,460,475▼ $156,251
Other Assets Total$1,531$1,531→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,080,736$1,011,621▼ $69,115
Other Liabilities$368,023$261,385▼ $106,638
Accounts Payable and Accrued Expenses$8,136--
Total Liabilities$1,456,895$1,273,006▼ $183,889
Net Assets / Fund Balance
Unrestricted Net Assets$1,159,831$1,187,469▲ $27,638
Total Net Assets Fund Balance$1,159,831$1,187,469▲ $27,638
Total Liabilities and Net Assets / Fund Balance$2,616,726$2,460,475▼ $156,251

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$994,658$653,620$1,648,278
Land$658,457-$658,457
Other Land Buildings$114,042$73,525$187,567
Equipment$25,548$43,540$69,088
Other Securities$281,942--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Walter Allen JrExec DirectoFT$202,025$61,600$263,625
Walter Allen JrExec Director/CFO-$202,025$61,600$263,625
Marianne GiordanoExec DirectoFT$17,044-$17,044
Michael RameyVice Preside-$9,131-$9,131
Catherine EnglerRecording Se-$5,585-$5,585
Roger LesterPresident-$4,594-$4,594
Margie ChavezExecutive Bo-$4,225-$4,225
Jon LarsonExecutive Bo-$3,764-$3,764
Jamie CampbellExecutive Bo-$2,674-$2,674
Diane NunezTrustee-$2,531-$2,531
Soralla ArellanoTrustee-$2,454-$2,454
Linda WintersExecutive Bo-$2,424-$2,424
Annie WatsonExecutive Bo-$2,390-$2,390
Gayle NoonExecutive Bo-$1,610-$1,610
Manuel SantillanExecutive Bo-$1,096-$1,096
Raymond GallardoExecutive Bo-$356-$356

Board Members and Trustees

NameTitle
Ezequiel DiazExecutive Bo
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,552,966
Investment Income
$17,123
Other Revenue
$43,211
Change in Net Assets
$37,856

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,754,425
Revenue Not Reported on Financial Statements
$-141,125
Other Revenue Adjustments
$-141,125
Total Revenue per Audited Statements
$3,754,425
Total Revenue per Form 990
$3,613,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,924,012
Salaries, Compensation, and Employee Benefits$1,620,740
Grants and Similar Amounts Paid$30,692
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$1,034,956
Other Salaries and Wages---$707,184
Current Officers, Directors, Trustees, and Key Employees---$438,333
Pension Plan Contributions---$223,859
Other Employee Benefits---$160,138
Travel---$154,409
Office Expenses---$148,772
Depreciation Depletion---$117,430
Payroll Taxes---$91,226
Occupancy---$67,904
Fees for Services Other---$64,194
Insurance---$51,034
Fees for Services Legal---$40,871
Conferences and Meetings---$36,105
Fees for Services Accounting---$35,700
Grants to Domestic Orgs---$24,169
Advertising---$23,836
Interest---$18,860
Information Technology---$12,912
Grants to Domestic Individuals---$6,523
Other Expenses---$5,174
Total Functional Expenses$0$0$0$3,575,444

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,716,569
Expenses per Audited Statements$3,575,444
Total Expenses per Form 990$3,575,444
Expenses Not Reported on Form 990$141,125
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Vacation & Sick Payable$159,697
Severance Payable$87,829
Tenants Deposits$12,321
Payroll Liabilities$1,538
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 local is a membership organization. Members are made up of employees represented under a collective bargaining agreement. Membership is made up of the following classes: regular members: are full time employees within the bargaining unit, have full voting rights, and pay the full membership fee. Retired members: have voting rights and pay a reduced flat rate of 5. On-call employees and/or members: are temporary employees who are on-call by their employer, kaiser. These employees and/or members do not pay dues and their fees vary according to their hours worked. Since they do not pay the full membership dues and initiation fees, they do not have voting rights. Work permit members: are new hires who pay the permit fee per month, which is the same amount as the regular membership dues fee. These members do not pay the initiation fee, therefore, they do not have voting rights.

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

Regular and retired members in good standing (dues are paid current) elect the members of the governing body as prescribed by the bylaws during election period every three years, and as vacancies become available.

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

Regular and retired members in goodstanding (dues are paid current) vote on significant decisions of the organization as prescribed by the bylaws.

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

Form 990 was reviewed by the officers before the form was submitted to the irs.

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

The local periodically updates, monitors and enforces the compliance of the conflict of interest, whistleblower policy, and documentation retention and destruction policies in a written preamble.

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

Compensation is approved by the governing board in accordance with the constitution and bylaws and through written employment contracts.

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

Compensation is approved by the governing board in accordance with the constitution and bylaws and through written employment contracts.

Form 990, Page 6, Part VI, Line 19

Financial information and governing documentation are made publicly available on the fomr lm-2, electronically filed with the department of labor, on the department of labor public disclosure website. Any other request for financial information is made available to the requestor unpon request.

Filing and Contact Details

Filer

Filer Name
Office and Professional Employees
EIN
95-1264785
Phone
6196404840
Address
6136 MISSION GORGE ROAD STE 230, SAN DIEGO, CA 92120

Signing Officer

Name
Marianne Giordano
Title
Exec Director/CFO
Phone
9096240149
Signed
2020-05-19

Organization Details

Principal Officer
Marianne Giordano
Formed
1945
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
0
Employees
83

Preparer

Firm
Ybarra & Gillespie Cpas Llp
Address
10370 COMMERCE CENTER DR STE 205, RANCHO CUCAMONGA, CA 91730-5806
Preparer
Patricia Ybarra CPA
Phone
9099890788
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

To provide representation to members in matters related to employment in accordance with the collective bargaining agreement and with fair employment standards.

Form 990, Part XI, Line 9

Loss on disposal of assets shown in expenses on fin stmts 1,809 rental expenses shown in expenses on fin stmts 139,316 loss on disposal of assets reported in revenue on 990 -1,809 rental expenses reported in revenue on 990 -139,316

Financial Statement Notes

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

Loss on disposal of assets shown in expenses on fin stmts -1,809 rental expenses shown in expenses on fin stmts -139,316

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

Loss on disposal of assets reported in revenue on 990 1,809 rental expenses reported in revenue on 990 139,316

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXEC DIRECTO
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IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
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IRS990/FormationYr01945
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-1807
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantAmt024169
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt06523
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IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt03774430
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IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt012912
IRS990/InsuranceGrp/TotalAmt051034
IRS990/IntangibleAssetsGrp/EOYAmt08000
IRS990/InterestGrp/TotalAmt018860
IRS990/InvestmentIncomeGrp/ExclusionAmt018930
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018930
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0281942
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0770685
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01804055
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01792705
IRS990/LandBldgEquipCostOrOtherBssAmt02563390
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt021814
IRS990/LessRentalExpensesGrp/RealAmt0139316
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE REPRESENTATION TO MEMBERS IN MATTERS RELATED TO EMPLOYMENT IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENT AND WITH FAIR EMPLOYMENT STANDARDS.
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IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01080736
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01011621
IRS990/NetAssetsOrFundBalancesBOYAmt01159831
IRS990/NetAssetsOrFundBalancesEOYAmt01187469
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-1807
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1807
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt042155
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt042155
IRS990/NetUnrlzdGainsLossesInvstAmt0-10218
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt067904
IRS990/OfficeExpensesGrp/TotalAmt0148772
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01531
IRS990/OtherAssetsTotalGrp/EOYAmt01531
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0160138
IRS990/OtherExpensesGrp/Desc0SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc1AFFILIATES PER CAPITA TAX
IRS990/OtherExpensesGrp/Desc2EDUCATION & TRAINING
IRS990/OtherExpensesGrp/Desc3SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt072165
IRS990/OtherExpensesGrp/TotalAmt126267
IRS990/OtherExpensesGrp/TotalAmt213423
IRS990/OtherExpensesGrp/TotalAmt35174
IRS990/OtherLiabilitiesGrp/BOYAmt0368023
IRS990/OtherLiabilitiesGrp/EOYAmt0261385
IRS990/OtherOrganizationDsc0NONPRFT-CORP
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01056
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01056
IRS990/OtherRevenueTotalAmt01056
IRS990/OtherSalariesAndWagesGrp/TotalAmt0707184
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt01034956
IRS990/PayrollTaxesGrp/TotalAmt091226
IRS990/PensionPlanContributionsGrp/TotalAmt0223859
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MARIANNE GIORDANO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1SPECIAL EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03520345
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt132621
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03520345
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt132621
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROVIDE REPRESENTATION TO MEMBERS IN MATTERS RELATED TO EMPLOYMENT IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENT AND WITH FAIR EMPLOYMENT STANDARDS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt02844091
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt06523
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt017374
IRS990/PYInvestmentIncomeAmt014486
IRS990/PYOtherExpensesAmt01902361
IRS990/PYOtherRevenueAmt0201438
IRS990/PYProgramServiceRevenueAmt03372673
IRS990/PYRevenuesLessExpensesAmt0193573
IRS990/PYSalariesCompEmpBnftPaidAmt01475289
IRS990/PYTotalExpensesAmt03395024
IRS990/PYTotalRevenueAmt03588597
IRS990/ReconcilationRevenueExpnssAmt037856
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/RealAmt042155
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0414580
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0327757
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0994658
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0653620
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01648278
IRS990ScheduleD/EquipmentGrp/BookValueAmt025548
IRS990ScheduleD/EquipmentGrp/DepreciationAmt043540
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069088
IRS990ScheduleD/ExpensesNotReportedAmt0141125
IRS990ScheduleD/ExpensesSubtotalAmt03575444
IRS990ScheduleD/LandGrp/BookValueAmt0658457
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0658457
IRS990ScheduleD/OtherExpensesIncludedAmt0141125
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0114042
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt073525
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0187567
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0159697
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt187829
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt212321
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31538
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0VACATION & SICK PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SEVERANCE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2TENANTS DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL LIABILITIES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-141125
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0281942
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-141125
IRS990ScheduleD/RevenueSubtotalAmt03754425
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LOSS ON DISPOSAL OF ASSETS SHOWN IN EXPENSES ON FIN STMTS -1,809 RENTAL EXPENSES SHOWN IN EXPENSES ON FIN STMTS -139,316
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON DISPOSAL OF ASSETS REPORTED IN REVENUE ON 990 1,809 RENTAL EXPENSES REPORTED IN REVENUE ON 990 139,316
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01792705
IRS990ScheduleD/TotalBookValueSecuritiesAmt0281942
IRS990ScheduleD/TotalExpensesPerForm990Amt03575444
IRS990ScheduleD/TotalLiabilityAmt0261385
IRS990ScheduleD/TotalRevenuePerForm990Amt03613300
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03754425
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03716569
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06523
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0DONATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0202025
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt046600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt015000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WALTER ALLEN JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXEC DIRECTOR/CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0263625
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE REPRESENTATION TO MEMBERS IN MATTERS RELATED TO EMPLOYMENT IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENT AND WITH FAIR EMPLOYMENT STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LOCAL IS A MEMBERSHIP ORGANIZATION. MEMBERS ARE MADE UP OF EMPLOYEES REPRESENTED UNDER A COLLECTIVE BARGAINING AGREEMENT. MEMBERSHIP IS MADE UP OF THE FOLLOWING CLASSES: REGULAR MEMBERS: ARE FULL TIME EMPLOYEES WITHIN THE BARGAINING UNIT, HAVE FULL VOTING RIGHTS, AND PAY THE FULL MEMBERSHIP FEE. RETIRED MEMBERS: HAVE VOTING RIGHTS AND PAY A REDUCED FLAT RATE OF 5. ON-CALL EMPLOYEES AND/OR MEMBERS: ARE TEMPORARY EMPLOYEES WHO ARE ON-CALL BY THEIR EMPLOYER, KAISER. THESE EMPLOYEES AND/OR MEMBERS DO NOT PAY DUES AND THEIR FEES VARY ACCORDING TO THEIR HOURS WORKED. SINCE THEY DO NOT PAY THE FULL MEMBERSHIP DUES AND INITIATION FEES, THEY DO NOT HAVE VOTING RIGHTS. WORK PERMIT MEMBERS: ARE NEW HIRES WHO PAY THE PERMIT FEE PER MONTH, WHICH IS THE SAME AMOUNT AS THE REGULAR MEMBERSHIP DUES FEE. THESE MEMBERS DO NOT PAY THE INITIATION FEE, THEREFORE, THEY DO NOT HAVE VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REGULAR AND RETIRED MEMBERS IN GOOD STANDING (DUES ARE PAID CURRENT) ELECT THE MEMBERS OF THE GOVERNING BODY AS PRESCRIBED BY THE BYLAWS DURING ELECTION PERIOD EVERY THREE YEARS, AND AS VACANCIES BECOME AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REGULAR AND RETIRED MEMBERS IN GOODSTANDING (DUES ARE PAID CURRENT) VOTE ON SIGNIFICANT DECISIONS OF THE ORGANIZATION AS PRESCRIBED BY THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 WAS REVIEWED BY THE OFFICERS BEFORE THE FORM WAS SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE LOCAL PERIODICALLY UPDATES, MONITORS AND ENFORCES THE COMPLIANCE OF THE CONFLICT OF INTEREST, WHISTLEBLOWER POLICY, AND DOCUMENTATION RETENTION AND DESTRUCTION POLICIES IN A WRITTEN PREAMBLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION IS APPROVED BY THE GOVERNING BOARD IN ACCORDANCE WITH THE CONSTITUTION AND BYLAWS AND THROUGH WRITTEN EMPLOYMENT CONTRACTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION IS APPROVED BY THE GOVERNING BOARD IN ACCORDANCE WITH THE CONSTITUTION AND BYLAWS AND THROUGH WRITTEN EMPLOYMENT CONTRACTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FINANCIAL INFORMATION AND GOVERNING DOCUMENTATION ARE MADE PUBLICLY AVAILABLE ON THE FOMR LM-2, ELECTRONICALLY FILED WITH THE DEPARTMENT OF LABOR, ON THE DEPARTMENT OF LABOR PUBLIC DISCLOSURE WEBSITE. ANY OTHER REQUEST FOR FINANCIAL INFORMATION IS MADE AVAILABLE TO THE REQUESTOR UNPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LOSS ON DISPOSAL OF ASSETS SHOWN IN EXPENSES ON FIN STMTS 1,809 RENTAL EXPENSES SHOWN IN EXPENSES ON FIN STMTS 139,316 LOSS ON DISPOSAL OF ASSETS REPORTED IN REVENUE ON 990 -1,809 RENTAL EXPENSES REPORTED IN REVENUE ON 990 -139,316
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0OPEIU 30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WALTER ALLEN JR SCHOLARSHIP FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0274390053
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOLARSHI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt06136 MISSION GORGE ROAD STE 230
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SAN DIEGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092120

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.$2.76$1.03$1.73$4.40$4.64$0.23
2023Detailed filing. Detailed filing data is available for this year.$2.97$1.03$1.94$3.86$3.89$0.03
2022Detailed filing. Detailed filing data is available for this year.$3.08$1.12$1.96$3.65$3.45$0.19
2021Detailed filing. Detailed filing data is available for this year.$3.02$1.18$1.83$3.64$3.32$0.32
2020Detailed filing. Detailed filing data is available for this year.$2.75$1.29$1.46$3.70$3.42$0.28
2019Detailed filing. Detailed filing data is available for this year.$2.46$1.27$1.19$3.61$3.58$0.04
2018Summary only. Only limited summary data is available for this year.$2.62$1.46$1.16$3.59$3.40$0.19
2017Summary only. Only limited summary data is available for this year.$2.51$1.55$0.96$3.34$3.16$0.18
2016Summary only. Only limited summary data is available for this year.$2.29$1.53$0.77$3.12$3.11$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.35$1.58$0.77$2.97$2.98$0.01
2014Summary only. Only limited summary data is available for this year.$2.42$1.62$0.80$2.65$2.69$0.04
2013Summary only. Only limited summary data is available for this year.$2.55$1.73$0.82$2.56$2.51$0.05
2012Summary only. Only limited summary data is available for this year.$2.45$1.74$0.71$2.41$2.40$0.00
2011Summary only. Only limited summary data is available for this year.$2.57$1.71$0.85$2.47$2.42$0.06