2025-08-14T10:36:02-05:00 2025-02-28 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2024-03-01 530175463 OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION OFFI 2123670902 80 EIGHTH AVENUE 205 NEW YORK NY 10011 MARY MAHONEY SECRETARY - TREASURER 2123670902 2025-08-14 1 1 JAMES POULOS P01508663 2023319880 2025-08-13 2024 2025-03-06 01:10:19Z TYLER TURNER 80 EIGHTH AVENUE 205 NEW YORK NY 10011 19977453 0 X WWW.OPEIU.ORG X 1946 NY LABOR ORGANIZATION EXEMPT UNDER I.R.C. SECT. 501(C)(5) 18 0 54 0 0 0 0 0 19364963 19184903 651398 586259 223308 206291 20239669 19977453 436318 1409395 0 0 7423831 7591072 0 0 0 7167932 7071749 15028081 16072216 5211588 3905237 51541514 55597127 48499 50228 51493015 55546899 LABOR ORGANIZATION EXEMPT UNDER I.R.C. SECT. 501(C)(5) 0 0 TO ORGANIZE ALL WORKERS FOR ECONOMIC, MORAL, AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 121 0 1 54 1 0 1 CA 0 0 0 0 0 0 X 18 0 0 0 0 0 1 1 1 1 0 0 1 1 0 0 0 1 0 0 0 X MARY MAHONEY SECRETARY - TREASURER 2123670902 80 EIGHTH AVENUE NEW YORK NY 10111 AGAS-YUU ROSALEE VICE PRESIDENT 2.00 X 5885 0 2513 ARRINGTON DENNIS VICE PRESIDENT 2.00 X 44847 0 1100 BLAKE LISA VICE PRESIDENT 2.00 X 5969 0 1679 BRIDGES LINDA VICE PRESIDENT 2.00 X 5885 0 1003 CARLISLE DINA VICE PRESIDENT 2.00 X 6362 0 2513 GALIPEAU NICHOLAS VICE PRESIDENT 2.00 X 4616 0 1682 GIORDIANO MARIANNE VICE PRESIDENT 2.00 X 5885 0 1682 GREEN FREDRICKA VICE PRESIDENT 2.00 X 6362 0 1682 LANIGAN RICHARD J INTERNATIONAL PRESIDENT (THRU 2/19/2025) 35.00 X 396799 0 138897 MADARESE CARA VICE PRESIDENT 2.00 X 5885 0 1682 MAHONEY MARY M SECRETARY-TREASURER 35.00 1.00 X 368878 0 129853 MATTIACCI JOHN A VICE PRESIDENT/INTERNATIONAL REPRESENTATIVE 22.00 X 37888 0 8227 MODE SUZANNE VICE PRESIDENT 2.00 X 5885 0 1679 NEU PETER VICE PRESIDENT 2.00 X 5885 0 1682 PETTIE STEVEN CANADA VICE PRESIDENT 2.00 X 0 0 1682 RUBYN TAMARA VICE PRESIDENT 2.00 X 5885 0 1679 SHORT MARY VICE PRESIDENT 2.00 X 5885 0 1100 TURNER TYLER INTERNATIONAL PRESIDENT (EFF. 2/19/2025) 35.00 X 5885 0 1682 VALLES LUPE VICE PRESIDENT 2.00 X 5885 0 1682 KORKOLIS NICOLE S DIRECTOR OF COMMUNICATION, EDUCATION AND RESEARCH 35.00 X 295529 0 126759 LEYVA CESAR POLITICAL DIRECTOR 35.00 X 175134 0 90668 MACPHERSON DANA SENIOR REP./SENIOR ORGANIZER 35.00 X 170509 0 66063 NESSEN BRANDON DIRECTOR OF ORGANIZING 35.00 X 189244 0 74031 POPE ALEXANDRA BARGAINING DIRECTOR 35.00 X 200285 0 89644 1961272 0 750864 22 0 1 0 NATION SAFE DRIVER 5600 BROKEN SOUND BLVD NW BOCA RATON FL 33487 MEMBER BENEFIT/TOWING COMPANY 266742 PITTA LLP 120 BROADWAY 28TH FLOOR NEW YORK NY 10271 LEGAL ATTORNEY 223055 KII CONSULTING INC 1215 31ST STREET NW SUITE 3537 WASHINGTON DC 20027 MEMBER BENEFIT/ID THEFT 184806 FINANCIAL SERVICES STAKEHOLDER ACTION NF 2513 N CENTRAL PARK AVE CHICAGO IL 60647 ORGANIZING RESEARCH 120000 4 MEMBERSHIP DUES 900099 18107799 18107799 STATE FEDERATION FEES 900099 734357 734357 CANADIAN MEMBERSHIP 900099 310047 310047 NURSES COUNCIL INCOME 900099 32700 32700 19184903 586259 586259 171448 171448 34843 34843 34843 19977453 19219746 0 757707 1302684 106711 1240808 3854251 1144572 990863 360578 352734 71850 415945 298493 136302 83581 170934 552034 410463 1670263 17016 75709 MEMBER STRIKE BENEFITS 888841 DISABILITY, DEATH AND O 789255 APPRENTICE ORGANIZING 658557 ORGANIZING PROGRAMS 277406 202366 16072216 12150717 9048707 38617676 46094263 1616 1524 375883 252916 101979 103558 22923 22923 90524 72945 29476 17579 55657 55657 185587 0 51541514 55597127 48499 50228 48499 50228 X 51493015 55546899 51493015 55546899 51541514 55597127 X 3905237 293126 -144479 X X 0 1 X 0 0 1 1 0 42547 42547 0 47977 30398 17579 17579 FUNDS HELD FOR OTHERS 50228 50228 X 20126100 293126 -144479 148647 19977453 0 19977453 16072216 0 16072216 0 16072216 PART X, LINE 2: OPEIU ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. OPEIU PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED FEBRUARY 28, 2025 AND FEBRUARY 28, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF FEBRUARY 28, 2025, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2021 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES. PART XI, LINE 2D - OTHER ADJUSTMENTS: GAIN (LOSS) ON CANADIAN CURRENCY TRANSLATION -144,479. NORTH AMERICA 1 0 PROGRAM SERVICES TO ORGANIZE ALL WORKERS FOR ECONOMIC, MORAL, AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS 38804 1 0 0 0 1 0 38804 0 38804 0 0 0 0 0 0 0 COALITION OF BLACK TRADE UNIONISTS PO BOX 66268 WASHINGTON DC 20035 521128179 501C5 10000 0 2024 CONVENTION ALLIANCE FOR RETIRED AMERICANS 815 16TH STREET NW 4TH FLOOR WASHINGTON DC 20006 522277805 510C4 7500 0 CONTRIBUTION COALITION OF KAISER PERMANENTE UNIONS 1775 K STREET NW SUITE 309 WASHINGTON DC 20006 522360920 501C5 8399 0 FINANCIAL SUPPORT OPEIU LOCAL 6 150 WOOD ROAD SUITE 400 BRAINTREE MA 02184 042028226 501C5 1048000 0 DEFENSE SUBSIDY, FINANCIAL SUBSIDY 0 4 SCHOLARSHIP AWARDS 37 60350 FMV PART I, LINE 2: OPEIU SCHOLARSHIP AWARDS ARE PAID DIRECTLY TO THE UNIVERSITY/COLLEGE OF THE RECIPIENT AND A RECEIPT IS REQUESTED. IF THE STUDENT IS NOT REGISTERED OR HAS WITHDRAWN, THE UNIVERSITY/COLLEGE WILL REFUND THE AWARDED AMOUNT OR REFUND THE UNUSED BALANCE ON ACCOUNT. X X 1 1 X 0 0 0 LANIGAN RICHARD J INTERNATIONAL PRESIDENT (THRU 2/19/2 366058 0 0 0 30741 0 105525 0 33372 0 535696 0 0 0 MAHONEY MARY M SECRETARY-TREASURER 339185 0 0 0 29693 0 108817 0 21036 0 498731 0 0 0 KORKOLIS NICOLE S DIRECTOR OF COMMUNICATION, EDUCATION 279181 0 0 0 16348 0 91416 0 35343 0 422288 0 0 0 POPE ALEXANDRA BARGAINING DIRECTOR 177316 0 0 0 22969 0 54968 0 34676 0 289929 0 0 0 LEYVA CESAR POLITICAL DIRECTOR 160822 0 0 0 14312 0 46638 0 44030 0 265802 0 0 0 NESSEN BRANDON DIRECTOR OF ORGANIZING 169373 0 0 0 19871 0 52506 0 21525 0 263275 0 0 0 MACPHERSON DANA SENIOR REP./SENIOR ORGANIZER 149528 0 0 0 20981 0 46354 0 19709 0 236572 0 0 0 PART I, LINE 1A 1. OPEIU CONVENTIONS, EXECUTIVE BOARD MEETINGS, CONFERENCES, COMMITTEE MEETINGS AND OTHER OPEIU FUNCTIONS MAY INCLUDE SOCIAL ACTIVITIES SUCH AS RECEPTIONS, GROUP MEALS AND OTHER ACTIVITIES. 2. IT IS EXPECTED THAT SUCH SOCIAL ACTIVITIES WILL BE ATTENDED BY THE SPOUSES, AND IN THE CASE OF UNMARRIED PERSONS A GUEST, AND PERSONS IN CLOSE RELATION TO OPEIU EXECUTIVE BOARD MEMBERS, EMPLOYEES AND OTHER PERSONS INVITED TO ATTEND THESE FUNCTIONS. 3. THE COST OF PARTICIPATION IN SUCH SOCIAL ACTIVITIES BY SPOUSES, GUESTS AND PERSONS IN CLOSE RELATION TO OPEIU EXECUTIVE BOARD MEMBERS, EMPLOYEES AND OTHER PERSONS WHO ARE INVITED TO ATTEND OPEIU FUNCTIONS, MAY BE DIRECTLY PAID FOR BY THE OPEIU OR REIMBURSED TO AN OPEIU EXECUTIVE BOARD MEMBER OR EMPLOYEE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS THREE TYPES OF MEMBERS: ACTIVE, NON-ACTIVE AND ASSOCIATE. ACTIVE MEMBERS CAN VOTE AT ALL MEETINGS AND ALL ELECTIONS OR REFERENDA, TO BE NOMINATED FOR AND HOLD ANY OFFICE, AND TO BE ELECTED A DELEGATE TO THE INTERNATIONAL UNION CONVENTION. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS HAVE THE RIGHT TO VOTE AT ALL MEETINGS AND IN ALL ELECTIONS OR REFERENDA. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS HAVE THE RIGHT TO VOTE AT ALL MEETINGS AND IN ALL ELECTIONS OR REFERENDA. FORM 990, PART VI, SECTION A, LINE 8B THE ASSOCIATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTANT. PRIOR TO FILING, THE FORM 990 IS DISTRIBUTED TO UNION OFFICERS FOR THEIR REVIEW AND COMMENT. THE FORM 990 IS THEN SIGNED AND FILED. THE PROCESS HAS NOT CHANGED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: GAIN (LOSS) ON CANADIAN CURRENCY TRANSLATION -144,479. FORM 990, PART XII, LINE 1 THE FINANCIAL STATEMENTS AND FORM 990 HAVE BEEN PREPARED USING THE MODIFIED CASH BASIS OF ACCOUNTING. EXCEPT FOR ASSETS AND LIABILITIES WHICH ARISE FROM CASH TRANSACTIONS AND FOR THE RECOGNITION OF DEPRECIATION, REVENUE IS RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. OPEIU PENSION TRUST FUND 80 EIGHTH AVENUE SUITE 610 NEW YORK NY 10011 526505387 QUALIFIED PENSION TRUST NY 501 (A) 0 OPEIU WELFARE PLAN 80 EIGHTH AVENUE SUITE 610 NEW YORK NY 10011 526044518 WELFARE PLAN NY 501 (C)(9) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0