2024-11-15T18:28:39-06:00 2024-03-31 954244393 DUFFY KRUSPODIN LLP 21600 OXNARD STREET SUITE 2000 WOODLAND HILLS CA 913674969 990 2023-04-01 951466672 OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION LOCAL 174 OFFI 8188425572 3100 W BURBANK BLVD 203 BURBANK CA 91505 LUPE VALLES PRESIDENT 8188425572 2024-11-15 1 0 DAISY HOM CPA P01566750 8183850585 2024-11-11 2023 2024-10-15 13:58:12Z LUPE VALLES 3100 W BURBANK BLVD 203 BURBANK CA 91505 834793 0 0940 X N/A X 2014 CA MEMBER UNION REPRESENTS MEMBERS IN COLLECTIVE BARGAINING CONTRACT NEGOTIATIONS AND GRIEVANCE ARBITRATION. 9 7 5 0 0 0 0 0 751067 834793 0 0 0 0 751067 834793 0 110 0 0 369882 408020 0 0 0 375734 439010 745616 847140 5451 -12347 473305 434133 339592 312767 133713 121366 MEMBER UNION REPRESENTS MEMBERS IN COLLECTIVE BARGAINING CONTRACT NEGOTIATIONS AND GRIEVANCE ARBITRATION. 0 0 MEMBER UNION REPRESENTS MEMBERS IN COLLECTIVE BARGAINING, CONTRACT NEGOTIATIONS AND GRIEVANCE ARBITRATION. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 5 1 0 0 0 0 0 0 0 0 0 0 X 9 7 0 0 0 0 1 1 1 1 0 0 0 0 1 1 1 0 0 0 0 0 X MARCIA ALVAREZ 8188425572 3100 W BURBANK BLVD STE 203 BURBANK CA 91505 ROBERT KIEL TRUSTEE 1.00 X 0 0 0 JACK MCCRONE TRUSTEE 1.00 X 0 0 0 MARIA SMITH EX BOARD MEMBER AT LARGE 1.00 X 0 0 0 MARY FUJITA EX BOARD MEMBER AT LARGE 1.00 X 0 0 0 COLLEEN LORICK TRUSTEE 1.00 X 0 0 0 LUPE VALLES PRESIDENT 40.00 X 145967 0 30242 MARCIA ALVAREZ SECRETARY TREASURER 1.00 X 5447 0 0 RICHARD ROSEN VICE PRESIDENT 1.00 X 0 0 0 MICHAEL KANYER RECORDING SECRETARY 40.00 X 77049 0 20460 228463 0 50702 1 0 1 0 0 MEMBERSHIP DUES & ASSE 900099 784709 784709 REFUNDS & OTHER RECEIP 900099 50084 50084 834793 834793 834793 0 0 110 279165 76734 27654 24467 22235 40445 6717 26969 1450 63217 13026 360 84 226971 1700 15856 REFUND OF DUES 5595 HATS, JACKETS, PINS, ET 4286 DUES AND SUBSCRIPTIONS 3206 ORGANIZING EXPENSE 3109 3784 847140 124808 141160 23648 19498 5850 4150 342647 288823 473305 434133 339592 312767 339592 312767 X 133713 121366 133713 121366 473305 434133 -12347 0 X X 0 1 X 1 0 19436 18194 1242 4212 1304 2908 4150 LEASE DEPOSIT 5533 OPERATING LEASE ROU ASSET 385232 OPERATING LEASE ROU ASSET - ACCUMULATED AMORTIZATION -101942 288823 GARNISHMENT WITHHELD 1755 UNION DUES WITHHELD 265 OPERATING LEASE ROU LIABILITY 286580 LOAN DUE TO OPEIU INTERNATIONAL 24167 312767 X 859212 25000 25000 834212 581 581 834793 842859 833 833 842026 5114 5114 847140 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 1 0 0 0 LUPE VALLES PRESIDENT 145967 0 0 0 0 0 12942 0 17300 0 176209 0 0 0 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. 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.