Civic Intelligence

Office & Professional Employees

990 • Fiscal year 2024 • EIN 95-1466672

Apr 01, 2023 to Mar 31, 2024 • Filed on Nov 15, 2024

3100 W Burbank Blvd 203Burbank, CA 91505

(818) 842-5572

Siviq Scores

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

Liabilities / Assets

98th percentile

0.72x

Higher debt load relative to assets than 98% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.37x

Higher debt load relative to revenue than 94% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Net Margin

26th percentile

-1.5%

Higher net margin than 26% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$176,209

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2024

Asset Growth

13th percentile

-8.3%

Faster asset growth than 13% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

11%

Faster revenue growth than 67% of similar nonprofits.

2024 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$434,133

Down $39,172 (-8.3%) from 2023

Net Assets

Down

$121,366

Down $12,347 (-9.2%) from 2023

Liabilities

Down

$312,767

Down $26,825 (-7.9%) from 2023

Revenue

Up

$834,793

Up $83,726 (+11%) from 2023

Expenses

Up

$847,140

Up $101,524 (+14%) from 2023

Net Income

Down

-$12,347

Down $17,798 (-327%) from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2016: $149,532Liabilities 2016: $15,505Net Assets 2016: $134,0272016Assets 2017: $261,533Liabilities 2017: $1,796Net Assets 2017: $259,7372017Assets 2018: $356,652Liabilities 2018: $1,789Net Assets 2018: $354,8632018Assets 2019: $327,842Liabilities 2019: $1,819Net Assets 2019: $326,0232019Assets 2020: $239,578Liabilities 2020: $1,927Net Assets 2020: $237,6512020Assets 2021: $153,706Liabilities 2021: $2,205Net Assets 2021: $151,5012021Assets 2022: $130,688Liabilities 2022: $2,426Net Assets 2022: $128,2622022Assets 2023: $473,305Liabilities 2023: $339,592Net Assets 2023: $133,7132023Assets 2024: $434,133Liabilities 2024: $312,767Net Assets 2024: $121,3662024Assets 2025: $375,177Liabilities 2025: $247,655Net Assets 2025: $127,5222025

Highlighted filing

2024

Assets$434,133
Liabilities$312,767
Net Assets$121,366

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2016: $851,546Expenses 2016: $741,380Net Income 2016: $110,1662016Revenue 2017: $868,247Expenses 2017: $742,537Net Income 2017: $125,7102017Revenue 2018: $882,038Expenses 2018: $786,912Net Income 2018: $95,1262018Revenue 2019: $884,907Expenses 2019: $913,747Net Income 2019: -$28,8402019Revenue 2020: $874,467Expenses 2020: $966,295Net Income 2020: -$91,8282020Revenue 2021: $656,731Expenses 2021: $739,065Net Income 2021: -$82,3342021Revenue 2022: $729,398Expenses 2022: $752,637Net Income 2022: -$23,2392022Revenue 2023: $751,067Expenses 2023: $745,616Net Income 2023: $5,4512023Revenue 2024: $834,793Expenses 2024: $847,140Net Income 2024: -$12,3472024Revenue 2025: $920,273Expenses 2025: $914,117Net Income 2025: $6,1562025

Highlighted filing

2024

Revenue$834,793
Expenses$847,140
Net Income-$12,347
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$834,793
Mission and Program Overview

Mission

Member union represents members in collective bargaining contract negotiations and grievance arbitration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$124,808$141,160▲ $16,352
Land, Buildings, and Equipment, Net$5,850$4,150▼ $1,700
Total Assets$473,305$434,133▼ $39,172
Other Assets Total$342,647$288,823▼ $53,824
Liabilities
Other Liabilities$339,592$312,767▼ $26,825
Total Liabilities$339,592$312,767▼ $26,825
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$133,713$121,366▼ $12,347
Total Net Assets Fund Balance$133,713$121,366▼ $12,347
Total Liabilities and Net Assets / Fund Balance$473,305$434,133▼ $39,172

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,242$18,194$19,436
Other Land Buildings$2,908$1,304$4,212
Other Assets Org$-101,942--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lupe VallesPresidentFT$145,967$30,242$176,209
Michael KanyerRecording SecretaryFT$77,049$20,460$97,509
Marcia AlvarezSecretary Treasurer-$5,447-$5,447

Board Members and Trustees

NameTitle
Richard RosenVice President
Maria SmithEx Board Member at Large
Mary FujitaEx Board Member at Large
Colleen LorickTrustee
Jack MccroneTrustee
Robert KielTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$834,793
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-12,347

Audited Revenue Reconciliation

Revenue per Audited Statements
$834,212
Revenue Not Reported on Financial Statements
$581
Revenue Not Reported on Form 990
$25,000
Other Revenue Adjustments
$581
Total Revenue per Audited Statements
$859,212
Total Revenue per Form 990
$834,793
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$439,010
Salaries, Compensation, and Employee Benefits$408,020
Grants and Similar Amounts Paid$110
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$279,165
Payments to Affiliates---$226,971
Other Salaries and Wages---$76,734
Occupancy---$63,217
Fees for Services Accounting---$40,445
Other Employee Benefits---$27,654
Office Expenses---$26,969
Payroll Taxes---$24,467
Fees for Services Legal---$22,235
Insurance---$15,856
Travel---$13,026
Fees for Services Other---$6,717
All Other Expenses---$3,784
Other Expenses---$3,109
Depreciation Depletion---$1,700
Information Technology---$1,450
Conferences and Meetings---$360
Grants to Domestic Individuals---$110
Interest---$84
Total Functional Expenses$0$0$0$847,140

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$847,140
Total Expenses per Audited Statements$842,859
Expenses per Audited Statements$842,026
Expenses Not Reported on Financial Statements$5,114
Other Expense Adjustments$5,114
Expenses Not Reported on Form 990$833
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
Operating Lease Rou Liability$286,580
Loan Due to Opeiu International$24,167
Garnishment Withheld$1,755
Union Dues Withheld$265
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

Line 6 explanation - members of the organization comprised of employees working as office and professional employees in the motion picture and entertainment industry. Eligibility for membership shall be set forth in the organization's constitution and bylaws, and applicants for membership shall comply with and be subject to the requirements imposed by the organization's constitution and bylaws. Any member that meets the eligibility requirements under the bylaws can run for office. The president/business manager shall sign and issue a warrant for any extraordinary or non-recurring disbursement of funds of the organization. The members will not receive a share of the organization's profits or a share of the organization's net assets upon the organization's dissolution per the bylaws of the organization.

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

Line 7a explanation - officers of the organization are elected by the membership every three years. Every member whose dues are paid up through the month which is prior to the month, in which the nominations or elections are held, shall have the right to nominate, vote for, or otherwise support the candidate of his choice. The organization's executive board is empowered to fill vacancies in office, except in the event a vacancy in the position of secretary treasurer/business representative. The president/business manager may recommend a replacement to the executive board. The executive board shall be empowered to appoint a successor subject to the approval of the membership at the next regular or special meeting.

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

Line 7b explanation - membership has the authority to approve any significant expenditure or action contemplated by the executive board that arises outside the normal operations of the organization. The minutes of the executive board meetings are read at the general membership meeting.

Form 990, Part VI, Section A, Line 8B

Form 990, part vi, line 8b the organization does not have a committee with the authority to act on behalf of the governing body.

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

Line 11b explanation - form 990 is reviewed, signed and mailed by the president of the organization after it has been prepared by the external accountants. The return is made available to the executive board at the next board meeting.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy applies to all directors, officers, and board members of the organization as well as all employees who exercise authority over the affairs of the organization. If any person covered by this policy determines or suspects that any actual or possible conflict exists, such person must disclose the existence of the financial interest given rise to the conflict and disclose all relevant facts prior to entering into any proposed transaction or arrangement.

Form 990, Part VI, Section C, Line 19

Under the bylaws, the organization will provide a copy of the constitution and bylaws upon request of the member. The financial statement and the books and records are made available to the members to review upon their request. The lm-2 is available to the public through the department of labor's website, which includes financial and compensation information.

Form 990, Part VI, Lines 13 - 14

As of march 31, 2023, the organization did not have a whistle blower policy, or document retention and destruction policy.

Form 990, Part VI, Line 15A

Under the bylaws of the organization, the executive board has the authority to set the salary of the principal officer.

Form 990, Part VI, Line 15B

Under the bylaws of the organization, the principal officer has the authority to set the salaries for all employees of the organization.

Filing and Contact Details

Filer

Filer Name
Office & Professional Employees
EIN
95-1466672
Phone
8188425572
Address
3100 W BURBANK BLVD 203, BURBANK, CA 91505

Signing Officer

Name
Lupe Valles
Title
President
Phone
8188425572
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lupe Valles
Formed
2014
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
5
Volunteers
0

Preparer

Firm
Duffy Kruspodin Llp
Address
21600 OXNARD STREET SUITE 2000, WOODLAND HILLS, CA 91367-4969
Preparer
Daisy Hom CPA
Phone
8183850585
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

There is no oversight of the audit review, or compilation of its financial statements and selection of an independent accountant. The principal officer reviews the audit report and makes the report available for the executive board to review. In addition, the principal officer is responsible for selecting the independent accountant.

Financial Statement Notes

PART X, LINE 2:

No provision for income tax is provided since the organization is a tax-exempt entity under irs section 501(c)(5) and there is no unrelated business income. The organization adopted the provisions of the financial accounting standards board accounting standards codification (the "fasb asc") 740-10-25, accounting for uncertainty in income taxes. Under fas asc 740-10-25, an entity must recognize the tax benefit associated with a tax position taken for the tax return purposes when it is more likely than not that the position will be sustained. The implementation of fasb asc 740-10-25 had no impact on the organization's financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

OPEIU LOAN PROCEEDS

PART XI, LINE 4B - OTHER ADJUSTMENTS:

MEMBERSHIP DUES

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Principal payments on loan

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Depreciation office lease expense

Schedule D Part XII Line 4B

Depreciation not included in the statement of revenues and expenses - modified cash basis

Raw XML AppendixShowing 400 of 407 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/PYRevenuesLessExpensesAmt05451
IRS990/PYSalariesCompEmpBnftPaidAmt0369882
IRS990/PYTotalExpensesAmt0745616
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0751067
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-12347
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05114
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2-101942
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LEASE DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASE ROU ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2OPERATING LEASE ROU ASSET - ACCUMULATED AMORTIZATION
IRS990ScheduleD/OtherExpensesIncludedAmt0833
IRS990ScheduleD/OtherExpensesNotIncludedAmt05114
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02908
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01304
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04212
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01755
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2286580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt324167
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GARNISHMENT WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1UNION DUES WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPERATING LEASE ROU LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LOAN DUE TO OPEIU INTERNATIONAL
IRS990ScheduleD/OtherRevenueAmt025000
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0581
IRS990ScheduleD/RevenueNotReportedAmt025000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0581
IRS990ScheduleD/RevenueSubtotalAmt0834212
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NO PROVISION FOR INCOME TAX IS PROVIDED SINCE THE ORGANIZATION IS A TAX-EXEMPT ENTITY UNDER IRS SECTION 501(C)(5) AND THERE IS NO UNRELATED BUSINESS INCOME. THE ORGANIZATION ADOPTED THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (THE "FASB ASC") 740-10-25, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER FAS ASC 740-10-25, AN ENTITY MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH A TAX POSITION TAKEN FOR THE TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE IMPLEMENTATION OF FASB ASC 740-10-25 HAD NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1OPEIU LOAN PROCEEDS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2MEMBERSHIP DUES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3PRINCIPAL PAYMENTS ON LOAN
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4DEPRECIATION OFFICE LEASE EXPENSE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5DEPRECIATION NOT INCLUDED IN THE STATEMENT OF REVENUES AND EXPENSES - MODIFIED CASH BASIS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5SCHEDULE D PART XII LINE 4B
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0288823
IRS990ScheduleD/TotalExpensesPerForm990Amt0847140
IRS990ScheduleD/TotalLiabilityAmt0312767
IRS990ScheduleD/TotalRevenuePerForm990Amt0834793
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0859212
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0842859
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0145967
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt012942
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt017300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 6 EXPLANATION - MEMBERS OF THE ORGANIZATION COMPRISED OF EMPLOYEES WORKING AS OFFICE AND PROFESSIONAL EMPLOYEES IN THE MOTION PICTURE AND ENTERTAINMENT INDUSTRY. ELIGIBILITY FOR MEMBERSHIP SHALL BE SET FORTH IN THE ORGANIZATION'S CONSTITUTION AND BYLAWS, AND APPLICANTS FOR MEMBERSHIP SHALL COMPLY WITH AND BE SUBJECT TO THE REQUIREMENTS IMPOSED BY THE ORGANIZATION'S CONSTITUTION AND BYLAWS. ANY MEMBER THAT MEETS THE ELIGIBILITY REQUIREMENTS UNDER THE BYLAWS CAN RUN FOR OFFICE. THE PRESIDENT/BUSINESS MANAGER SHALL SIGN AND ISSUE A WARRANT FOR ANY EXTRAORDINARY OR NON-RECURRING DISBURSEMENT OF FUNDS OF THE ORGANIZATION. THE MEMBERS WILL NOT RECEIVE A SHARE OF THE ORGANIZATION'S PROFITS OR A SHARE OF THE ORGANIZATION'S NET ASSETS UPON THE ORGANIZATION'S DISSOLUTION PER THE BYLAWS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 7A EXPLANATION - OFFICERS OF THE ORGANIZATION ARE ELECTED BY THE MEMBERSHIP EVERY THREE YEARS. EVERY MEMBER WHOSE DUES ARE PAID UP THROUGH THE MONTH WHICH IS PRIOR TO THE MONTH, IN WHICH THE NOMINATIONS OR ELECTIONS ARE HELD, SHALL HAVE THE RIGHT TO NOMINATE, VOTE FOR, OR OTHERWISE SUPPORT THE CANDIDATE OF HIS CHOICE. THE ORGANIZATION'S EXECUTIVE BOARD IS EMPOWERED TO FILL VACANCIES IN OFFICE, EXCEPT IN THE EVENT A VACANCY IN THE POSITION OF SECRETARY TREASURER/BUSINESS REPRESENTATIVE. THE PRESIDENT/BUSINESS MANAGER MAY RECOMMEND A REPLACEMENT TO THE EXECUTIVE BOARD. THE EXECUTIVE BOARD SHALL BE EMPOWERED TO APPOINT A SUCCESSOR SUBJECT TO THE APPROVAL OF THE MEMBERSHIP AT THE NEXT REGULAR OR SPECIAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 7B EXPLANATION - MEMBERSHIP HAS THE AUTHORITY TO APPROVE ANY SIGNIFICANT EXPENDITURE OR ACTION CONTEMPLATED BY THE EXECUTIVE BOARD THAT ARISES OUTSIDE THE NORMAL OPERATIONS OF THE ORGANIZATION. THE MINUTES OF THE EXECUTIVE BOARD MEETINGS ARE READ AT THE GENERAL MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990, PART VI, LINE 8B THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LINE 11B EXPLANATION - FORM 990 IS REVIEWED, SIGNED AND MAILED BY THE PRESIDENT OF THE ORGANIZATION AFTER IT HAS BEEN PREPARED BY THE EXTERNAL ACCOUNTANTS. THE RETURN IS MADE AVAILABLE TO THE EXECUTIVE BOARD AT THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, AND BOARD MEMBERS OF THE ORGANIZATION AS WELL AS ALL EMPLOYEES WHO EXERCISE AUTHORITY OVER THE AFFAIRS OF THE ORGANIZATION. IF ANY PERSON COVERED BY THIS POLICY DETERMINES OR SUSPECTS THAT ANY ACTUAL OR POSSIBLE CONFLICT EXISTS, SUCH PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST GIVEN RISE TO THE CONFLICT AND DISCLOSE ALL RELEVANT FACTS PRIOR TO ENTERING INTO ANY PROPOSED TRANSACTION OR ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UNDER THE BYLAWS, THE ORGANIZATION WILL PROVIDE A COPY OF THE CONSTITUTION AND BYLAWS UPON REQUEST OF THE MEMBER. THE FINANCIAL STATEMENT AND THE BOOKS AND RECORDS ARE MADE AVAILABLE TO THE MEMBERS TO REVIEW UPON THEIR REQUEST. THE LM-2 IS AVAILABLE TO THE PUBLIC THROUGH THE DEPARTMENT OF LABOR'S WEBSITE, WHICH INCLUDES FINANCIAL AND COMPENSATION INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AS OF MARCH 31, 2023, THE ORGANIZATION DID NOT HAVE A WHISTLE BLOWER POLICY, OR DOCUMENT RETENTION AND DESTRUCTION POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8UNDER THE BYLAWS OF THE ORGANIZATION, THE EXECUTIVE BOARD HAS THE AUTHORITY TO SET THE SALARY OF THE PRINCIPAL OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UNDER THE BYLAWS OF THE ORGANIZATION, THE PRINCIPAL OFFICER HAS THE AUTHORITY TO SET THE SALARIES FOR ALL EMPLOYEES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10THERE IS NO OVERSIGHT OF THE AUDIT REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PRINCIPAL OFFICER REVIEWS THE AUDIT REPORT AND MAKES THE REPORT AVAILABLE FOR THE EXECUTIVE BOARD TO REVIEW. IN ADDITION, THE PRINCIPAL OFFICER IS RESPONSIBLE FOR SELECTING THE INDEPENDENT ACCOUNTANT.
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 A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, LINES 13 - 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XII, LINE 2C
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0473305
IRS990/TotalAssetsEOYAmt0434133
IRS990/TotalAssetsGrp/BOYAmt0473305
IRS990/TotalAssetsGrp/EOYAmt0434133
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0847140
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0339592
IRS990/TotalLiabilitiesEOYAmt0312767
IRS990/TotalLiabilitiesGrp/BOYAmt0339592
IRS990/TotalLiabilitiesGrp/EOYAmt0312767
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0133713
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0121366
IRS990/TotalOtherCompensationAmt050702
IRS990/TotalProgramServiceRevenueAmt0834793
IRS990/TotalReportableCompFromOrgAmt0228463
IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0834793
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IRS990/TotalVolunteersCnt00
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LUPE VALLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08188425572
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OFFICE & PROFESSIONAL EMPLOYEES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INTERNATIONAL UNION LOCAL 174
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954244393
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DUFFY KRUSPODIN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021600 OXNARD STREET SUITE 2000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOODLAND HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0913674969
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