Civic Intelligence

Orange County Employees Association

990 • Fiscal year 2015 • EIN 95-1685796

Apr 01, 2014 to Mar 31, 2015 • Filed on Jan 19, 2016

830 N Ross StSanta Ana, CA 92701

(714) 835-3355

Siviq Scores

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

Liabilities / Assets

85th percentile

0.41x

Higher debt load relative to assets than 85% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

91st percentile

0.81x

Higher debt load relative to revenue than 91% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Net Margin

22nd percentile

-1.8%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

89th percentile

$381,846

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Asset Growth

50th percentile

3.7%

Faster asset growth than 50% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

26th percentile

-1.5%

Faster revenue growth than 26% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$10,281,378

Up $368,316 (+3.7%) from 2014

Net Assets

Down

$6,116,729

Down $487,480 (-7.4%) from 2014

Liabilities

Up

$4,164,649

Up $855,796 (+26%) from 2014

Revenue

Down

$5,114,976

Down $76,689 (-1.5%) from 2014

Expenses

Down

$5,207,993

Down $243,637 (-4.5%) from 2014

Net Income

Up

-$93,017

Up $166,948 (+64%) from 2014

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2011: $10,139,914Liabilities 2011: $2,830,113Net Assets 2011: $7,309,8012011Assets 2012: $10,414,061Liabilities 2012: $3,247,294Net Assets 2012: $7,166,7672012Assets 2013: $10,033,600Liabilities 2013: $3,706,770Net Assets 2013: $6,326,8302013Assets 2014: $9,913,062Liabilities 2014: $3,308,853Net Assets 2014: $6,604,2092014Assets 2015: $10,281,378Liabilities 2015: $4,164,649Net Assets 2015: $6,116,7292015Assets 2016: $11,062,418Liabilities 2016: $5,081,592Net Assets 2016: $5,980,8262016Assets 2017: $11,929,313Liabilities 2017: $6,160,905Net Assets 2017: $5,768,4082017Assets 2018: $13,223,546Liabilities 2018: $7,386,412Net Assets 2018: $5,837,1342018Assets 2019: $13,238,601Liabilities 2019: $9,613,758Net Assets 2019: $3,624,8432019Assets 2020: $13,378,997Liabilities 2020: $12,141,340Net Assets 2020: $1,237,6572020Assets 2021: $14,850,800Liabilities 2021: $14,731,620Net Assets 2021: $119,1802021Assets 2022: $14,697,951Liabilities 2022: $14,970,871Net Assets 2022: -$272,9202022Assets 2023: $14,211,748Liabilities 2023: $13,059,799Net Assets 2023: $1,151,9492023Assets 2024: $15,282,620Liabilities 2024: $12,907,969Net Assets 2024: $2,374,6512024Assets 2025: $15,498,199Liabilities 2025: $12,995,778Net Assets 2025: $2,502,4212025

Highlighted filing

2015

Assets$10,281,378
Liabilities$4,164,649
Net Assets$6,116,729

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $5,584,981Expenses 2011: $5,968,845Net Income 2011: -$383,8642011Revenue 2012: $5,762,261Expenses 2012: $6,313,909Net Income 2012: -$551,6482012Revenue 2013: $5,353,738Expenses 2013: $6,372,217Net Income 2013: -$1,018,4792013Revenue 2014: $5,191,665Expenses 2014: $5,451,630Net Income 2014: -$259,9652014Revenue 2015: $5,114,976Expenses 2015: $5,207,993Net Income 2015: -$93,0172015Revenue 2016: $5,599,033Expenses 2016: $5,161,637Net Income 2016: $437,3962016Revenue 2017: $5,453,407Expenses 2017: $4,961,723Net Income 2017: $491,6842017Revenue 2018: $5,415,534Expenses 2018: $5,192,189Net Income 2018: $223,3452018Revenue 2019: $5,293,359Expenses 2019: $5,334,031Net Income 2019: -$40,6722019Revenue 2020: $5,376,847Expenses 2020: $5,773,296Net Income 2020: -$396,4492020Revenue 2021: $5,024,710Expenses 2021: $5,959,218Net Income 2021: -$934,5082021Revenue 2022: $5,444,623Expenses 2022: $6,465,500Net Income 2022: -$1,020,8772022Revenue 2023: $5,890,968Expenses 2023: $6,954,256Net Income 2023: -$1,063,2882023Revenue 2024: $6,117,830Expenses 2024: $7,160,782Net Income 2024: -$1,042,9522024Revenue 2025: $6,430,894Expenses 2025: $6,957,044Net Income 2025: -$526,1502025

Highlighted filing

2015

Revenue$5,114,976
Expenses$5,207,993
Net Income-$93,017
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Jan 19, 2016
Return Version
2014v6.0
Gross Receipts
$5,148,289
Mission and Program Overview

Mission

To advance the welfare of the employees of the county of orange and any municipality, district, agency or political subdivision within the county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,301,883$3,464,207▲ $162,324
Land, Buildings, and Equipment, Net$1,009,986$1,012,248▲ $2,262
Prepaid Expenses and Deferred Charges$147,685$211,430▲ $63,745
Cash and Non-Interest-Bearing Accounts$457,842$209,125▼ $248,717
Savings and Temporary Cash Investments$266,790$178,783▼ $88,007
Accounts Receivable$45,832$26,751▼ $19,081
Other Notes and Loans Receivable, Net$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
Total Assets$9,913,062$10,281,378▲ $368,316
Other Assets Total$4,683,044$5,178,834▲ $495,790
Liabilities
Other Liabilities$2,894,911$3,726,218▲ $831,307
Accounts Payable and Accrued Expenses$413,942$438,431▲ $24,489
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$3,308,853$4,164,649▲ $855,796
Net Assets / Fund Balance
Unrestricted Net Assets$6,604,209$6,116,729▼ $487,480
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$6,604,209$6,116,729▼ $487,480
Total Liabilities and Net Assets / Fund Balance$9,913,062$10,281,378▲ $368,316

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$158,320$817,430$975,750
Land$843,194-$843,194
Equipment$10,734$451,710$462,444
Other Land Buildings$0$25,958$25,958
Other Assets Org$142,149--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dominick BerardinoGeneral ManagerFT$245,168$142,030$381,846
Elizabeth BanachChief Financial OfficerFT$175,438$15,091$203,145
Donald DrozdLegal CounselFT$170,053$31,794$194,583
Jennifer Muirassistant general managerFT$124,797$14,349$139,146
Charles BarfieldBusiness RepresentativeFT$122,966$6,568$129,534

Board Members and Trustees

NameTitle
Lezlee NeebePresident
frank eleypresident - past
Alan Clow1st Vice President
Judy Bowling2nd Vice President
Gary Morrison2nd Vice-president
Alicia HernandezDirector
Dan BeamDirector
Evelyn ReyesDirector
John LeosDirector
Pamela WatersDirector
Paul NguyenDirector
Rick BurnsDirector
Russell BaldwinDirector
Ryan RamosDirector
Sharron AndersonDirector
ian fosterdirector
Maria CoronaInsurance Officer
Eusebio GarciaSecretary
ANJALI essoetreasurer
Chris PrevattTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,437,852
Investment Income
$25,521
Other Revenue
$1,651,603
Change in Net Assets
$-93,017

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,114,976
Revenue Not Reported on Form 990
$90,977
Total Revenue per Audited Statements
$5,205,953
Total Revenue per Form 990
$5,114,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,712,188
Other Expenses$2,495,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,799,946
Current Officers, Directors, Trustees, and Key Employees---$388,877
Other Employee Benefits---$277,312
Other Expenses---$230,000
Payroll Taxes---$181,301
Office Expenses---$131,530
Advertising---$121,751
All Other Expenses---$111,048
Occupancy---$105,543
Fees for Services Legal---$84,366
Insurance---$69,060
Conferences and Meetings---$67,548
Pension Plan Contributions---$64,752
Travel---$46,285
Depreciation Depletion---$34,645
Fees for Services Other---$29,233
Fees for Services Accounting---$16,750
Total Functional Expenses$0$0$0$5,207,993

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,693,433
Expenses per Audited Statements$5,207,993
Total Expenses per Form 990$5,207,993
Expenses Not Reported on Form 990$485,440
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
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
Defined Benefit Pension Plan$3,726,218
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

PART VI, LINES 6-7:

THE VOTING MEMBERS OF THE ASSOCIATION 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 11B: THE FORM 990 IS MADE AVAILABLE TO THE ASSOCIATION'S OFFICERS AND DIRECTORS BEFORE FILING. PART VI, LINE 12C: OFFICERS ARE REQUIRED TO NOTIFY THE ASSOCIATION OF ANY CHANGES IN THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS. PART VI, LINES 15A AND 15B: THE GENERAL MANAGER AND OTHER KEY EMPLOYEES' COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. INFORMATION REGARDING COMPENSATION TO OTHERS IN SIMILAR ORGANIZATIONS is PROVIDED AS PART OF THE REVIEW. PART VI, LINE 19: ASSOCIATION'S BY-LAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MAINTAINED IN THE ASSOCIATION'S OFFICE AND ARE AVAILABLE UPON REQUEST. PART XI, LINE 9: NET ADJUSTMENT FOR IMPLEMENTATION OF THE EMPLOYERS' ACCOUNTING FOR A DEFINED BENEFIT PENSION PLAN ($452,127).

Filing and Contact Details

Filer

Filer Name
Orange County Employees Association
EIN
95-1685796
In Care Of
% MELISSA BRIGNOLA
Phone
7148353355
Address
830 N Ross St, Santa Ana, CA 92701

Signing Officer

Name
Lezlee Neebe
Title
president
Phone
7148353355
Signed
2016-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lezlee Neebe President
Formed
1937
Legal Domicile
CA
Voting Board Members
16
Independent Board Members
16
Employees
30
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
4123 LANKERSHIM BLVD, NORTH HOLLYWOOD, CA 91602-2828
Preparer
miller kaplan arase llp
Phone
8187692010
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The ASSOCIATION has adopted guidance on accounting for uncertainty in income taxes issued by the Financial Accounting Standards Board. MANAGEMENT believes that the ASSOCIATION has taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. AS OF MARCH 31, 2015, INFORMATION RETURNS FOR THE YEAR SUBSEQUENT TO THE YEAR ENDED MARCH 31, 2011 (2010 FOR STATE RETURNS) WERE SUBJECT TO EXAMINATION BY AUTHORITIES. PART XIi, LINE 2D: NET ADJUSTMENT FOR IMPLEMENTATION OF THE EMPLOYERS' ACCOUNTING FOR A DEFINED BENEFIT PENSION PLAN ($452,127)

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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$15.5$13.0$2.50$6.43$6.96$0.53
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.3$12.9$2.37$6.12$7.16$1.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.2$13.1$1.15$5.89$6.95$1.06
2022Detailed filing. Detailed filing data is available for this year.$14.7$15.0$0.27$5.44$6.47$1.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.9$14.7$0.12$5.02$5.96$0.93
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.4$12.1$1.24$5.38$5.77$0.40
2019Detailed filing. Detailed filing data is available for this year.$13.2$9.61$3.62$5.29$5.33$0.04
2018Detailed filing. Detailed filing data is available for this year.$13.2$7.39$5.84$5.42$5.19$0.22
2017Detailed filing. Detailed filing data is available for this year.$11.9$6.16$5.77$5.45$4.96$0.49
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.1$5.08$5.98$5.60$5.16$0.44
2015Detailed filing. Detailed filing data is available for this year.$10.3$4.16$6.12$5.11$5.21$0.09
2014Summary only. Only limited summary data is available for this year.$9.91$3.31$6.60$5.19$5.45$0.26
2013Summary only. Only limited summary data is available for this year.$10.0$3.71$6.33$5.35$6.37$1.02
2012Summary only. Only limited summary data is available for this year.$10.4$3.25$7.17$5.76$6.31$0.55
2011Summary only. Only limited summary data is available for this year.$10.1$2.83$7.31$5.58$5.97$0.38