Civic Intelligence

San Bernardino Public Employees Association Inc

990 • Fiscal year 2018 • EIN 95-2267296

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 07, 2018

433 North Sierra WaySan Bernardino, CA 92402

(909) 889-8377

Siviq Scores

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

Liabilities / Assets

94th percentile

0.61x

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

2018 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.24x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2018

Net Margin

56th percentile

9.8%

Higher net margin than 56% of similar nonprofits.

2018 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

96th percentile

$378,156

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2018 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2018

Asset Growth

93rd percentile

35%

Faster asset growth than 93% of similar nonprofits.

2018 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

91st percentile

29%

Faster revenue growth than 91% of similar nonprofits.

2018 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$3,213,432

Up $826,178 (+35%) from 2017

Net Assets

Up

$1,250,399

Up $810,082 (+184%) from 2017

Liabilities

Up

$1,963,033

Up $16,096 (+0.8%) from 2017

Revenue

Up

$8,236,380

Up $1,866,090 (+29%) from 2017

Expenses

Up

$7,426,298

Up $1,079,326 (+17%) from 2017

Net Income

Up

$810,082

Up $786,764 (+3374%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $2,625,283Liabilities 2011: $1,338,186Net Assets 2011: $1,287,0972011Assets 2012: $2,514,545Liabilities 2012: $1,879,829Net Assets 2012: $634,7162012Assets 2013: $2,535,287Liabilities 2013: $3,423,472Net Assets 2013: -$888,1852013Assets 2014: $2,270,604Liabilities 2014: $2,904,022Net Assets 2014: -$633,4182014Assets 2015: $1,814,119Liabilities 2015: $2,338,785Net Assets 2015: -$524,6662015Assets 2016: $2,127,123Liabilities 2016: $1,710,124Net Assets 2016: $416,9992016Assets 2017: $2,387,254Liabilities 2017: $1,946,937Net Assets 2017: $440,3172017Assets 2018: $3,213,432Liabilities 2018: $1,963,033Net Assets 2018: $1,250,3992018Assets 2019: $3,703,152Liabilities 2019: $1,419,212Net Assets 2019: $2,283,9402019Assets 2020: $4,947,728Liabilities 2020: $2,273,912Net Assets 2020: $2,673,8162020Assets 2021: $5,059,884Liabilities 2021: $1,775,901Net Assets 2021: $3,283,9832021Assets 2022: $4,683,779Liabilities 2022: $1,096,129Net Assets 2022: $3,587,6502022Assets 2023: $4,795,961Liabilities 2023: $1,094,402Net Assets 2023: $3,701,5592023Assets 2024: $5,305,837Liabilities 2024: $1,020,874Net Assets 2024: $4,284,9632024

Highlighted filing

2018

Assets$3,213,432
Liabilities$1,963,033
Net Assets$1,250,399

Operations Trend

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

$15M$10M$5.0M$0Expenses 2011: $4,025,2962011Expenses 2012: $4,240,5902012Expenses 2013: $4,848,9152013Revenue 2014: $3,836,667Expenses 2014: $3,621,004Net Income 2014: $215,6632014Revenue 2015: $3,675,974Expenses 2015: $3,567,222Net Income 2015: $108,7522015Revenue 2016: $4,807,840Expenses 2016: $3,866,175Net Income 2016: $941,6652016Revenue 2017: $6,370,290Expenses 2017: $6,346,972Net Income 2017: $23,3182017Revenue 2018: $8,236,380Expenses 2018: $7,426,298Net Income 2018: $810,0822018Revenue 2019: $9,023,447Expenses 2019: $7,989,906Net Income 2019: $1,033,5412019Revenue 2020: $9,296,516Expenses 2020: $8,906,640Net Income 2020: $389,8762020Revenue 2021: $9,568,278Expenses 2021: $8,958,111Net Income 2021: $610,1672021Revenue 2022: $9,445,384Expenses 2022: $9,379,628Net Income 2022: $65,7562022Revenue 2023: $10,250,680Expenses 2023: $10,136,771Net Income 2023: $113,9092023Revenue 2024: $11,218,108Expenses 2024: $10,634,704Net Income 2024: $583,4042024

Highlighted filing

2018

Revenue$8,236,380
Expenses$7,426,298
Net Income$810,082
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 7, 2018
Return Version
2017v2.2
Gross Receipts
$8,258,906
Mission and Program Overview

Mission

It is the mission of the san bernardino public employees association to provide the best possible service to all its members with integrity and equality; to advance the social, economic, and educational welfare of the membership; to promote professional working relationships and the negotiation and maintenance of labor contracts for members.

The negotiation and maintenance of labor contracts for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,120,197$1,921,215▲ $801,018
Land, Buildings, and Equipment, Net$980,929$906,151▼ $74,778
Accounts Receivable$224,159$316,901▲ $92,742
Inventories for Sale or Use$18,466$25,433▲ $6,967
Prepaid Expenses and Deferred Charges$23,628$25,377▲ $1,749
Intangible Assets$13,685$12,165▼ $1,520
Investments Other Securities$5,000$5,000→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Total Assets$2,387,254$3,213,432▲ $826,178
Other Assets Total$1,190$1,190→ $0
Liabilities
Other Liabilities$902,266$1,063,556▲ $161,290
Mortgage Notes Payable Secured by Investment Property$856,094$655,447▼ $200,647
Accounts Payable and Accrued Expenses$188,577$244,030▲ $55,453
Total Liabilities$1,946,937$1,963,033▲ $16,096
Net Assets / Fund Balance
Unrestricted Net Assets$440,317$1,250,399▲ $810,082
Total Net Assets Fund Balance$440,317$1,250,399▲ $810,082
Total Liabilities and Net Assets / Fund Balance$2,387,254$3,213,432▲ $826,178

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$195,122$1,647,469$1,842,591
Equipment$303,486$367,990$671,476
Leasehold Improvements$294,214$158,167$452,381
Other Land Buildings$32,943$291,069$324,012
Land$80,386-$80,386
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sheri OrellanaPresidentFT$123,267$26,070$149,337
Randy KorganSec. TreasurerPT$148,846$229,310$148,846
Stephen MatthewsSupervisorFT$126,642$20,025$146,667
Beth ZendejasPolitical Coord.FT$116,498$26,982$143,480
Steve CadenaBusiness AgentFT$105,874$26,842$132,716
Natalie HartsBusiness AgentFT$118,291$9,350$127,641
David FarugiaBusiness AgentFT$113,440$9,500$122,940
Denise BookerDirector-$10,923-$10,923
Rebecca GallegosRec. Secretary-$2,470-$2,470
David AlbanDirector-$750-$750
Don BallardDirector-$750-$750
Kathleen BrennanTrustee-$750-$750
Laura ShultzTrustee-$750-$750
Rich McdowellTrustee-$750-$750
Rich SmithDirector-$750-$750
Robert NevarezVice President-$750-$750
Vere WilliamsDirector-$750-$750

Highest Paid Contractors

ContractorServicesLocationCompensation
Hayes Ortega & Sanchez LLPLegal Services3625 Ruffin Road Suite 300, San Diego, CA 92123$280,744
Duffy Kruspodin LLPAccounting services21600 Oxnard St Suite 2000, Woodland Hills, CA 91367$160,125
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,140,503
Investment Income
$-22,021
Other Revenue
$117,898
Change in Net Assets
$810,082

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,236,380
Total Revenue per Audited Statements
$8,236,380
Total Revenue per Form 990
$8,236,380
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,809,122
Salaries, Compensation, and Employee Benefits$3,397,992
Grants and Similar Amounts Paid$167,708
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,234,422
Payments to Affiliates---$1,810,631
Current Officers, Directors, Trustees, and Key Employees---$375,640
Fees for Services Legal---$357,458
Other Employee Benefits---$339,579
Office Expenses---$290,784
Pension Plan Contributions---$237,849
Payroll Taxes---$210,502
Travel---$173,975
Depreciation Depletion---$169,821
Grants to Domestic Orgs---$167,708
Fees for Services Accounting---$119,954
Occupancy---$97,267
Conferences and Meetings---$93,593
Insurance---$86,094
Fees for Services Other---$84,181
Interest---$76,777
All Other Expenses---$68,840
Benefits to Members---$51,476
Other Expenses---$26,625
Information Technology---$26,252
Total Functional Expenses$0$0$0$7,426,298

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,426,298
Total Expenses per Audited Statements$7,426,298
Total Expenses per Form 990$7,426,298
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Teamsters Joint Council 42Pomona, CA-Donation$15,000
LA Trade Tech CollegeLos Angeles, CA-Donation$12,000
We Will FoundationLos Angeles, CA-Donation$10,231
Colettes Children HomeHuntington Bch, CA501(c)(5)Donation$10,000
NaacpRiverside, CA-Donation$7,040
Christmas Cheer All YearGlendale, CA501(c)(4)Donation$7,000
Ronald McDonald HouseLoma Linda, CA-Donation$6,500
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Plan Liability$610,581
Accrued Payroll & Vacation$226,250
Equipment Lease Payable$224,226
Due to Related Parties$2,499
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
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, Line 6: Explanation of Classes of Members or Shareholder

Eligibility for membership shall be set forth in the International Constitution, and applicants for membership shall comply with and be subject to the requirements imposed by the By-laws and the International Constitution. Any member that meets the eligibility requirements under the by-laws can run for office. Members will approve any significant expenditure that is not incurred in the normal course of operating 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 by-laws of the organization.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Officers of the Organization are elected by the Board of Directors every three years.All officers and trustees shall be determined by a simple majority vote of the Board of Directors.The Local Union Board of Directors is empowered to fill all vacancies in office which occur during the term of such office for the entire remainder of the unexpired term.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

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 meetings of the Board of Directors and notices of official business and activity of the Local Union shall be recorded and after minutes have been approved by the Board, copies shall be made available to members upon request.

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

The principal officer reviews and authorizes the return to be e-filed. The return is made available to the executive board at the next board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

In january of each year the conflict of interest policy compliance statement is distributed to all employees and board of directors. They are all required to certify in writing that they have received the policy and are in compliance.

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

The organization's governing documents are available at its administrative office during normal business hours upon request.

Filing and Contact Details

Filer

Filer Name
San Bernardino Public Employees
EIN
95-2267296
Phone
9098898377
Address
433 NORTH SIERRA WAY, SAN BERNARDINO, CA 92402

Signing Officer

Name
Randy Korgan
Title
Sec. Treasurer
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Korgan
Formed
1962
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
8
Employees
30

Preparer

Firm
Duffy Kruspodin Llp
Address
21600 Oxnard Street Suite 2000, Woodland Hills, CA 91367-4969
Preparer
Kevin Forootan CPA CGMA
Phone
8183850585
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

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 provision of the Financial Accounting Standards Board Accounting Standards Codification (the FASB ASC) 740-10-25, Accounting for Uncertainty in Income Taxes. Under FASB 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 Organizations financial statements.

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IRS990/Form990PartVIISectionAGrp/PersonNm7LAURA SHULTZ
IRS990/Form990PartVIISectionAGrp/PersonNm8SHERI ORELLANA
IRS990/Form990PartVIISectionAGrp/PersonNm9RANDY KORGAN
IRS990/Form990PartVIISectionAGrp/PersonNm10ROBERT NEVAREZ
IRS990/Form990PartVIISectionAGrp/PersonNm11REBECCA GALLEGOS
IRS990/Form990PartVIISectionAGrp/PersonNm12Stephen Matthews
IRS990/Form990PartVIISectionAGrp/PersonNm13Natalie Harts
IRS990/Form990PartVIISectionAGrp/PersonNm14Beth Zendejas
IRS990/Form990PartVIISectionAGrp/PersonNm15David Farugia
IRS990/Form990PartVIISectionAGrp/PersonNm16Steve Cadena
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IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8President
IRS990/Form990PartVIISectionAGrp/TitleTxt9SEC. TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt11REC. SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12Supervisor
IRS990/Form990PartVIISectionAGrp/TitleTxt13Business Agent
IRS990/Form990PartVIISectionAGrp/TitleTxt14Political Coord.
IRS990/Form990PartVIISectionAGrp/TitleTxt15Business Agent
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IRS990/IRPDocumentCnt038
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IRS990/MissionDesc0IT IS THE MISSION OF THE SAN BERNARDINO PUBLIC EMPLOYEES ASSOCIATION TO PROVIDE THE BEST POSSIBLE SERVICE TO ALL ITS MEMBERS WITH INTEGRITY AND EQUALITY; TO ADVANCE THE SOCIAL, ECONOMIC, AND EDUCATIONAL WELFARE OF THE MEMBERSHIP; TO PROMOTE PROFESSIONAL WORKING RELATIONSHIPS AND THE NEGOTIATION AND MAINTENANCE OF LABOR CONTRACTS FOR MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0856094
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0655447
IRS990/NetAssetsOrFundBalancesBOYAmt0440317
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-22526
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt018942
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt018942
IRS990/NondeductibleContributionsInd0false
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IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0339579
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IRS990/OtherExpensesGrp/Desc1Supplies for resale
IRS990/OtherExpensesGrp/Desc2MEMBERSHIP EVENTS
IRS990/OtherExpensesGrp/Desc3Printing and Publications
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IRS990/OtherExpensesGrp/TotalAmt1107185
IRS990/OtherExpensesGrp/TotalAmt274848
IRS990/OtherExpensesGrp/TotalAmt326625
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0Merchandise Sales
IRS990/OtherRevenueMiscGrp/Desc1See's Candy orders
IRS990/OtherRevenueMiscGrp/Desc2Ticket Sales
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IRS990/ProgramServiceRevenueGrp/Desc1Membership dues & assess
IRS990/ProgramServiceRevenueGrp/Desc2Refunds and Other Receipt
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IRS990/PYOtherRevenueAmt0111433
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IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0195122
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01647469
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01842591
IRS990ScheduleD/EquipmentGrp/BookValueAmt0303486
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0367990
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0671476
IRS990ScheduleD/ExpensesSubtotalAmt07426298
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080386
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0294214
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0158167
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0452381

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.31$1.02$4.28$11.2$10.6$0.58
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.80$1.09$3.70$10.3$10.1$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$1.10$3.59$9.45$9.38$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.06$1.78$3.28$9.57$8.96$0.61
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.95$2.27$2.67$9.30$8.91$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$1.42$2.28$9.02$7.99$1.03
2018Detailed filing. Detailed filing data is available for this year.$3.21$1.96$1.25$8.24$7.43$0.81
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$1.95$0.44$6.37$6.35$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.13$1.71$0.42$4.81$3.87$0.94
2015Detailed filing. Detailed filing data is available for this year.$1.81$2.34$0.52$3.68$3.57$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.27$2.90$0.63$3.84$3.62$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$3.42$0.89$4.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$1.88$0.63$4.24
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$1.34$1.29$4.03
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)5 • $5M-$10M nonprofits