2025-06-17T04:40:35-07:00 2025-03-31 461559312 MCMENOMY & ASSOCIATES CPAS LLP 876 N MOUNTAIN AVE STE 105 UPLAND CA 91786 990 2024-04-01 951466672 OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION LOCAL 174 OFFI 8188425572 3100 W BURBANK BLVD 203 BURBANK CA 91505 LUPE VALLES PRESIDENT/BUS MGR 2025-06-17 true true Vincent P Rogers P01236562 9092942350 2024 2025-03-06 01:10:19Z LUPE VALLES 3100 W BURBANK BLVD 203 BURBANK CA 91505 920273 false X N/A X 2014 CA MEMBER UNION REPRESENTS MEMBERS IN COLLECTIVE BARGAINING, CONTRACT NEGOTIATIONS AND GRIEVANCE ARBITRATION. 9 8 4 0 0 834793 920273 0 0 834793 920273 110 0 0 408020 461983 0 0 439010 452134 847140 914117 -12347 6156 434133 375177 312767 247655 121366 127522 MEMBER UNION REPRESENTS MEMBERS IN COLLECTIVE BARGAINING CONTRACT NEGOTIATION AND GRIEVANCE. false false 836125 MEMBER UNION REPRESENTS MEMBERS IN COLLECTIVE BARGAINING, CONTRACT NEGOTIATIONS AND GRIEVANCE ARBITRATION. 836125 false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 6 0 true 4 true false false false false false false false false X 9 8 false false false false true true true true false false false true true true true false false false false false X RICHARD ROSEN 8188425572 3100 W BURBANK BLVD STE 203 BURBANK CA 91505 LUPE VALLES PRESIDENT/MGR 40.00 0.00 X 154136 0 33118 MICHAEL KANYER REC. SECRETARY 40.00 0.00 X 80416 0 22501 RICHARD ROSEN Treasurer 40.00 0.00 X 3395 0 0 ROBERT KIEL Trustee 1.00 0.00 X 0 0 0 JACK MCCRONE Trustee 1.00 0.00 X 0 0 0 MARIA SMITH Trustee 1.00 0.00 X 0 0 0 MARY FUJITA EX BOARD MEMBER 1.00 0.00 X 0 0 0 SANJEEVE RAU EX BOARD MEMBER 1.00 0.00 X 0 0 0 MARCIA ALVAREZ Vice President 1.00 0.00 X 0 0 0 237947 55619 1 false true false 0 0 MEMBERSHIP DUES & ASSESSM 900099 830988 830988 ORGANIZING SUBSIDY 900099 78000 78000 RECEIPTS FROM INTERNATION 900099 4769 4769 REFUNDS & OTHER RECEIPTS 900099 6516 6516 920273 0 0 0 0 0 0 0 0 0 920273 920273 0 0 0 0 293566 293566 0 102625 102625 12439 12439 26209 26209 27144 27144 0 33045 33045 0 0 0 0 44947 44947 0 23181 23181 0 0 4720 4720 7096 7096 0 0 0 231864 231864 56590 56590 9769 9769 TELEPHNONE AND TELEGRAPH 10386 10386 EXPENSE ALLOWANCES 6442 6442 MEETING AND CONVENTION EXPENSE 5584 5584 DUES AND SUBSCRIPTIONS 3549 3549 14961 14961 914117 836125 77992 0 141160 138795 0 0 0 0 0 0 0 0 408880 178031 287439 230849 0 0 0 0 5534 5533 434133 375177 312767 247655 312767 247655 X 121366 127522 121366 127522 434133 375177 6156 X X false true X true false 385232 156976 228256 19436 18194 1242 4212 2861 1351 230849 LOAN DUE TO OPEIU INTERNATIONAL 19167 OPERATING LEASE LIAIBILITY 227588 PAYROLL LIABILITIES AND OTHER 900 247655 X 920273 920273 920273 914117 914117 914117 Part X : FIN48 Footnote THE UNION IS EXEMPT FROM INCOME TAXES UNDER 501(C)(5) OF THE INTERNAL REVENUE CODE AND UNDER SECTION 23701(A) OF THE REVENUE AND TAXATION CODE OF THE STATE OF CALIFORNIA. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE UNION TO EVALUATE TAX POSITIONS TAKEN BY THE UNION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAIN UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE AND FRANCHISE TAX BOARD. THE LOCAL UNION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURSIDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. false false false LUPE VALLES PRESIDENT/MGR 154136 13360 19758 187254 Form 990, Part VI, Section A, Line 6 MEMBERS OF THE ORGANIZATION COMPRISED OF EMPLOYEES WORKING AS OFFICE AND PROFESSIONAL EMPLOYEES IN THE MOTION PICTURE AND ENTERTAINMENT INDUSTRY. ELIGIBLITY 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 REQUIREMENT IMPOSED BY THE ORGANIZATION'S COBNSTITUTION AND BYLAWS. ANY MEMBER THAT MEETS THE ELIGIBILITY REQUIREMENTS UNDER THE BYLAWS CAN RUN FOR OFFICE.THE PRESIDNET/BUSINESS MANAGER SHALL SIGN AND ISSUE A WARRANT FOR ANY EXTRAODINARY OR NO-RECURRING DISBURSEMENT OF FUNDS OF THE ORGANIZATION.THE MEMBER WILL NOT RECEIVE A SHARE OF THE ORGANIZATION'S PROFITS OR A SHARE OF THE ORGNAIZATION'S NET ASSETS UNPON THE ORGANIZATION'S DISSOLUTION PER THE BYLAWS OF THE ORGANIZATION. Form 990, Part VI, Section A, Line 7a 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/HER CHOICE. THE ORGANIZAITON'S EXECUTIVE BOARD IS EMPOWERED TO FILL THE 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 MEMBERSHIP HAS THE AUTHORITY TO APPROVE ANY SIGNIFCANT EXPENDITURE OR ACTION CONTEMPLANTED 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 B, Line 11b THE 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 EXCERCISE AUTHORITY OVER THE AFFAIRS OF THE ORGANIZATION. IF ANY PERSON COVERED BY THIS POLICY DETERMINING OR SUSPECTS THAT ANY ACTUAL OR POSSIBLE CONFLICT EXISTS, SUCH PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST GIVEN RISE TO THE CONFLICT OF INTEREST 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 AVAIALBE TO THE MEMBER TO REVIEW UPON THEIOR REQUEST. THE LM-2 IS AVAIALBLE TO THE PUBLIC THROUGH THE DEPARTMENT OF LABOR'S WEBSITE, WHICH INCLUDES FINANCIAL AND COMPENSATION INFORMATION. Form 990, Part XII, Line 2c THE ORGANIZATIONS EXECUTIVE BOARD HAS RESPONSIBLITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT. THE PRINCIPAL OFFICER REVIEWS THE AUDIT REPORT AND MAKES THE REPORT AVAIABLE FOR THE EXECUTIVE BORD TO REVIEW. IN ADDITION, THE PRINCIPAL OFFICER IS RESPONSIBLE FOR SELECTING THE INDEPENDENT ACCOUNTANT.