Civic Intelligence

Mine Mineral & Processing Wkrs Bldg Assn

990 • Fiscal year 2024 • EIN 95-2554299

Jan 01, 2024 to Dec 31, 2024 • Filed on May 14, 2025

24001 ChaparralBoron, CA 93516

(760) 762-6151

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.24x

Higher debt load relative to revenue than 73% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

2nd percentile

-266%

Higher net margin than 2% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

17th percentile

-8.2%

Faster asset growth than 17% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

57%

Faster revenue growth than 86% of similar nonprofits.

2024 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$544,063

Down $48,317 (-8.2%) from 2023

Net Assets

Down

$540,023

Down $49,343 (-8.4%) from 2023

Liabilities

Up

$4,040

Up $1,026 (+34%) from 2023

Revenue

Up

$16,664

Up $6,025 (+57%) from 2023

Expenses

Up

$61,007

Up $15,394 (+34%) from 2023

Net Income

Down

-$44,343

Down $9,369 (-27%) from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $271,510Liabilities 2011: $02011Assets 2012: $416,520Liabilities 2012: $02012Assets 2013: $663,759Liabilities 2013: $0Net Assets 2013: $663,7592013Assets 2014: $868,102Liabilities 2014: $0Net Assets 2014: $868,1022014Assets 2015: $854,799Liabilities 2015: $0Net Assets 2015: $854,7992015Assets 2016: $864,492Liabilities 2016: $0Net Assets 2016: $864,4922016Assets 2017: $878,388Liabilities 2017: $0Net Assets 2017: $878,3882017Assets 2018: $880,152Liabilities 2018: $300Net Assets 2018: $879,8522018Assets 2019: $775,711Liabilities 2019: $4,097Net Assets 2019: $771,6142019Assets 2020: $899,131Liabilities 2020: $8,925Net Assets 2020: $890,2062020Assets 2021: $660,766Liabilities 2021: $0Net Assets 2021: $660,7662021Assets 2022: $659,669Liabilities 2022: $5,329Net Assets 2022: $654,3402022Assets 2023: $592,380Liabilities 2023: $3,014Net Assets 2023: $589,3662023Assets 2024: $544,063Liabilities 2024: $4,040Net Assets 2024: $540,0232024

Highlighted filing

2024

Assets$544,063
Liabilities$4,040
Net Assets$540,023

Operations Trend

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

$200K$100K$0-$100K-$200KRevenue 2011: $11,970Expenses 2011: $25,947Net Income 2011: -$13,9772011Revenue 2012: $12,412Expenses 2012: $34,512Net Income 2012: -$22,1002012Revenue 2013: $12,646Expenses 2013: $30,347Net Income 2013: -$17,7012013Revenue 2014: $12,602Expenses 2014: $38,452Net Income 2014: -$25,8502014Revenue 2015: $11,673Expenses 2015: $44,976Net Income 2015: -$33,3032015Revenue 2016: $10,903Expenses 2016: $56,210Net Income 2016: -$45,3072016Revenue 2017: $10,046Expenses 2017: $46,150Net Income 2017: -$36,1042017Revenue 2018: $10,844Expenses 2018: $49,380Net Income 2018: -$38,5362018Revenue 2019: $10,422Expenses 2019: $118,660Net Income 2019: -$108,2382019Revenue 2020: $11,187Expenses 2020: $42,595Net Income 2020: -$31,4082020Revenue 2021: $10,829Expenses 2021: $40,269Net Income 2021: -$29,4402021Revenue 2022: $10,703Expenses 2022: $47,129Net Income 2022: -$36,4262022Revenue 2023: $10,639Expenses 2023: $45,613Net Income 2023: -$34,9742023Revenue 2024: $16,664Expenses 2024: $61,007Net Income 2024: -$44,3432024

Highlighted filing

2024

Revenue$16,664
Expenses$61,007
Net Income-$44,343
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$16,664
Mission and Program Overview

Mission

The Building Association was organized to contruct and maintain a building which is to be used by the Union as an office and meeting place to conduct Union business.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$444,946$409,142▼ $35,804
Land, Buildings, and Equipment, Net$139,040$129,908▼ $9,132
Prepaid Expenses and Deferred Charges$3,997$4,971▲ $974
Accounts Receivable$4,355$0▼ $4,355
Cash and Non-Interest-Bearing Accounts$42$42→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$592,380$544,063▼ $48,317
Other Assets Total-$0-
Liabilities
Other Liabilities$3,014$4,040▲ $1,026
Total Liabilities$3,014$4,040▲ $1,026
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$589,366$540,023▼ $49,343
Total Net Assets Fund Balance$589,366$540,023▼ $49,343
Total Liabilities and Net Assets / Fund Balance$592,380$544,063▼ $48,317

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$125,016$321,986$447,002
Other Land Buildings$1,578$98,946$100,524
Land$3,314-$3,314
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rose FowlkesPresident
Carl KollingVice President
Mike FowlkesExec VP
Tisa RockwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,971
Program Service Revenue
$0
Investment Income
$4,743
Other Revenue
$1,950
Change in Net Assets
$-44,343
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$61,007
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$21,266--$21,266
Insurance$5,960--$5,960
Other Expenses$3,084$7,374-$3,084
Fees for Services Accounting-$1,555-$1,555
All Other Expenses$1,190$25-$1,215
Office Expenses-$40-$40
Total Functional Expenses$52,013$8,994$0$61,007
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
Due to ILWU Local #30$4,040
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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

Members consist of persons covered under the provisions of the contract or collective barganing agreement with the United State Borax and Chemical Corporation/ Rio Tinto Minerals, and who have fulfilled their initial probationary period.

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

Any member in good standing may vote on the election date to elect any properly nominated candidate to office. Officers are elected to office by majority vote.

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

All decisions of the executive board are subject to the approval of the members at the monthly membership meetings.

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

The Form 990 is reviewed by the President and Treasurer prior to filing.

Form 990, Part VI, Section C, Line 19

The Union makes financial statements and other governing documents available to its members upon request. In addition, much of this information is made available to the public on an annual basis through the annual filing of its LM-2 with the US Department of Labor.

Filing and Contact Details

Filer

Filer Name
Mine Mineral & Processing Workers
EIN
95-2554299
Phone
7607626151
Address
24001 Chaparral, Boron, CA 93516

Signing Officer

Name
Rose Fowlkes
Title
President
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rose Fowlkes
Formed
1965
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Cobb Doerfler & Associates CPA
Address
PO Box 2770, Lancaster, CA 93539
Preparer
Danny H Carol CPA
Phone
6619482661
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Transfers from ILWU Local #30 = $20000

Form 990, Part XI, Line 9

Transfers to ILWU Local #30 = -$25000

Raw XML Appendix395 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Exec VP
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members consist of persons covered under the provisions of the contract or collective barganing agreement with the United State Borax and Chemical Corporation/ Rio Tinto Minerals, and who have fulfilled their initial probationary period.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Any member in good standing may vote on the election date to elect any properly nominated candidate to office. Officers are elected to office by majority vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All decisions of the executive board are subject to the approval of the members at the monthly membership meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is reviewed by the President and Treasurer prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Union makes financial statements and other governing documents available to its members upon request. In addition, much of this information is made available to the public on an annual basis through the annual filing of its LM-2 with the US Department of Labor.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Transfers from ILWU Local #30 = $20000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Transfers to ILWU Local #30 = -$25000
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 B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Yes
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Intl Longshoremen & Wareshousemen Union
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0952293280
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Union activity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt024001 Chaparral
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Boron
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd093516
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01950
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt16887
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt225000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt320000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Actual
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Actual
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Actual
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3Actual
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Intl Longshoremen & Wareshousemen Union
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1Intl Longshoremen & Wareshousemen Union
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2Intl Longshoremen & Wareshousemen Union
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3Intl Longshoremen & Wareshousemen Union
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0j
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1m
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2r
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3s
IRS990ScheduleR/TransferFromOtherOrgInd0true
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0592380
IRS990/TotalAssetsEOYAmt0544063
IRS990/TotalAssetsGrp/BOYAmt0592380
IRS990/TotalAssetsGrp/EOYAmt0544063
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09971
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08994
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt052013
IRS990/TotalFunctionalExpensesGrp/TotalAmt061007
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03014
IRS990/TotalLiabilitiesEOYAmt04040
IRS990/TotalLiabilitiesGrp/BOYAmt03014
IRS990/TotalLiabilitiesGrp/EOYAmt04040
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0589366
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0540023
IRS990/TotalProgramServiceExpensesAmt052013
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04743
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01950
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt016664
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0592380
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0544063
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt024001 Chaparral
IRS990/USAddress/CityNm0Boron
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093516
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Rose Fowlkes
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Mine Mineral & Processing Workers
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Building Association
ReturnHeader/Filer/BusinessNameControlTxt0MINE
ReturnHeader/Filer/EIN0952554299
ReturnHeader/Filer/PhoneNum07607626151
ReturnHeader/Filer/USAddress/AddressLine1Txt024001 Chaparral
ReturnHeader/Filer/USAddress/CityNm0Boron
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093516
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953036552
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cobb Doerfler & Associates CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 2770
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lancaster
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093539
ReturnHeader/PreparerPersonGrp/PhoneNum06619482661
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Danny H Carol CPA
ReturnHeader/ReturnTs02025-05-14T11:24:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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.$5.44$0.04$5.40$0.17$0.61$0.44
2023Detailed filing. Detailed filing data is available for this year.$5.92$0.03$5.89$0.11$0.46$0.35
2022Detailed filing. Detailed filing data is available for this year.$6.60$0.05$6.54$0.11$0.47$0.36
2021Detailed filing. Detailed filing data is available for this year.$6.61$0.00$6.61$0.11$0.40$0.29
2020Detailed filing. Detailed filing data is available for this year.$8.99$0.09$8.90$0.11$0.43$0.31
2019Detailed filing. Detailed filing data is available for this year.$7.76$0.04$7.72$0.10$1.19$1.08
2018Detailed filing. Detailed filing data is available for this year.$8.80$0.00$8.80$0.11$0.49$0.39
2017Detailed filing. Detailed filing data is available for this year.$8.78$0.00$8.78$0.10$0.46$0.36
2016Detailed filing. Detailed filing data is available for this year.$8.64$0.00$8.64$0.11$0.56$0.45
2015Detailed filing. Detailed filing data is available for this year.$8.55$0.00$8.55$0.12$0.45$0.33
2014Detailed filing. Detailed filing data is available for this year.$8.68$0.00$8.68$0.13$0.38$0.26
2013Summary only. Only limited summary data is available for this year.$6.64$0.00$6.64$0.13$0.30$0.18
2012Summary only. Only limited summary data is available for this year.$4.17$0.00$0.12$0.35$0.22
2011Summary only. Only limited summary data is available for this year.$2.72$0.00$0.12$0.26$0.14