2026-09-10T15:07:54-05:00 2025-10-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2024-11-01 750850331 OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION-LOCAL 277 OFFI 8172464981 641 N CHERRY LANE FORT WORTH TX 76108 NORMA L GONZALEZ SECRETARY/TREASURER & ASST BUS REP 8172464981 2026-09-08 1 1 MARK BATLINER P01455172 2023319880 2026-09-10 2024 TYLER TURNER 641 N CHERRY LA FORT WORTH TX 76108 4990863 0 X OPEIU277.ORG X 1952 TX TO REPRESENT OFFICE AND PROFESSIONAL WORKERS OF VARIOUS EMPLOYERS, TO ARBITRATE ON BEHALF OF THEIR MEMBERS' GRIEVANCES AND NEGOTIATION OF CONTRACTS ON BEHALF OF THE WORKERS. 8 5 42 0 0 0 0 0 4598860 4965636 21168 18063 4855 7164 4624883 4990863 69676 73994 9341 10235 1557057 1727904 0 0 0 2910564 3123276 4546638 4935409 78245 55454 4398292 4456390 0 2644 4398292 4453746 X TO ORGANIZE ALL UNORGANIZED OFFICE, PROFESSIONAL, AND CLERICAL WORKERS; TO SECURE TERMS AND CONDITIONS OF EMPLOYMENT FOR ITS WORKERS CONSONANT WITH IDEALS OF FAIR WAGES; TO PROMOTE AND ENCOURAGE HARMONIOUS RELATIONS BETWEEN OURSELVES AND OUR EMPLOYERS; TO RENDER ALL POSSIBLE ASSISTANCE TO OUR BROTHERS AND SISTERS IN THE AMERICAN FEDERATION OF LABOR AND CONGRESS OF INDUSTRIAL ORGANIZATIONS AND THE CANADIAN LABOUR CONGRESS; AND TO HAVE, IN GENERAL, THE SAME AIMS AND PURPOSE OF THE INTERNATIONAL UNION AS PROVIDED FOR IN ITS CONSTITUTION IN THE INTEREST OF ALL OFFICE, PROFESSIONAL, AND CLERICAL WORKERS. 0 0 OPEIU LOCAL 277 REPRESENTS UNION MEMBERS IN CONTRACT NEGOTIATIONS ON BEHALF OF WORKERS WITH MANAGEMENT OF THEIR RESPECTIVE WORKERS' EMPLOYER. OPEIU PARTICIPATES IN THE SETTLEMENT OF GRIEVANCES OF WORKERS WITH MANAGEMENT OF THEIR RESPECTIVE EMPLOYER FOR THEIR MEMBERS. OPEIU 277 COORDINATES AND PARTICIPATES IN ARBITRATION PROCEEDINGS FOR GRIEVANCES AND DISPUTES FOR THEIR MEMBERS WITH MANAGEMENT OF THEIR RESPECTIVE EMPLOYER. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 4 0 1 42 1 0 0 0 0 0 0 0 0 0 0 X 8 5 1 0 0 0 1 1 1 1 1 0 0 0 0 0 1 1 1 0 X NORMA L GONZALEZ 8172464981 641 N CHERRY LANE FORT WORTH TX 76108 DIANE GONZALEZ TRUSTEE 6.00 X 2368 0 0 DEBRA JOHNSON TRUSTEE 6.00 X 2659 0 0 KIMBERLY K WHITEMAN MEMBER AT LARGE/BUSINESS R 6.00 X 0 0 0 TONIA STONUM TRUSTEE 6.00 X 7215 0 0 TYLER TURNER PRESIDENT/BUSINESS MANAGER 40.00 X 281036 0 72616 NORMA L GONZALEZ SEC/TREAS & ASST BUS REP 40.00 X 126882 0 92731 DEAUNDRA CEPHUS VICE PRESIDENT 6.00 X 7673 0 51060 CRYSTAL D GENTRY RECORDING SECRETARY & BUSI 40.00 X 106825 0 57450 534658 0 273857 3 0 1 0 0 DUES AND INITIATION FE 900099 4965636 4965636 4965636 18063 18063 REFUNDS/REIMBURSEMENTS 900099 7164 7164 7164 4990863 4972800 0 18063 73994 10235 819623 566300 116506 141185 84290 80615 43701 212987 56716 15345 45010 2470708 92397 24077 NEGOTIATIONS, ARBITRATI 44739 ORGANZING 36545 DUES AND INITIATION REF 290 PROPERTY TAX ON FACILIT 146 4935409 196366 252406 1986549 2005984 2972998 774998 2215377 2198000 4398292 4456390 2644 0 2644 X 4398292 4453746 4398292 4453746 4398292 4456390 55454 0 X 1 X 0 0 0 0 1 1 0 FORM 990 SCHEDULE C OPEIU LOCAL 277 DID NOT MAKE ANY POLITICAL OR LOBBYING EXPENDITURES DURING THE CURRENT TAX YEAR OR PRIOR YEARS. THEREFORE, NO SECTION 6033(E)(1)(A) NOTICES WERE REQUIRED. OPEIU LOCAL 277'S DUES, FEES, AND ASSESSMENTS WERE DEDUCTIBLE BY MEMBERS SUBJECT TO THE INTERNAL REVENUE SERVICE RULES GOVERNING THIS TYPE OF DEDUCTION. HOWEVER, BEGINING WITH TAX YEAR 2018, UNION DUES ARE NO LONGER DEDUCTIBLE BY INDIVIDUALS AS MISCELLANEOUS ITEMIZED DEDUCTIONS. 435414 435414 2166595 617818 1548777 193205 73342 119863 177784 83838 93946 2198000 X PART X, LINE 2: THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AS PART OF A GROUP EXEMPTION FOR ALL LOCAL UNIONS AFFILIATED WITH THE INTERNATIONAL UNION. MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE LOCAL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF OCTOBER 31, 2025, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE LOCAL'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. 0 SHOOT FOR A CURE 15000 0 DONATION TO FIND A CURE TEXAS AFL-CIO 11200 0 DONATION TO FUTHER TEXAS AFL-CIO MISSION TARRANT COUNTY AFL-CIO 10120 0 DONATION TO FURTHER TARRANT COUN GUIDE DOGS OF AMERICA 7500 0 DONATION TO FURTHER MISSION OF ORGANIZATION X 1 1 X 0 0 0 TYLER TURNER PRESIDENT/BUSINESS MANAGER 281036 0 0 0 0 0 25203 0 47413 0 353652 0 0 0 NORMA L GONZALEZ SEC/TREAS & ASST BUS REP 126882 0 0 0 0 0 44308 0 48423 0 219613 0 0 0 CRYSTAL D GENTRY RECORDING SECRETARY & BUSI 106825 0 0 0 0 0 37656 0 19794 0 164275 0 0 0 PART I, LINE 1A NO TAX INDEMNIFICATION IS PROVIDED TO ANY PERSON WHO QUALIFIES AS AN OFFICER, DIRECTOR, TRUSTEE, KEY EMPLOYEE, OR HIGHLY COMPENSATED EMPLOYEE. OPEIU LOCAL 277'S EXECUTIVE BOARD DETERMINED MANY YEARS AGO THAT IT DID NOT WANT TO PROVIDE OPEIU LOCAL 277 OWNED VEHICLES TO ITS FULL-TIME OFFICERS OR EMPLOYEES EVEN THOUGH THEIR JOB REQUIRED SUBSTANTIAL USE OF A VEHICLE. THIS ACTION WAS RATIFIED BY THE MEMBERSHIP OF OPEIU LOCAL 277. INSTEAD, FULL TIME OFFICERS/EMPLOYEES WHO USE THEIR VEHICLE ON A CONSISTENT BASIS IN TRANSACTING THE BUSINESS OF OPEIU LOCAL 277 ARE GIVEN PREDETERMINED PERIODIC BONUSES AS ADDITIONAL COMPENSATION IN LEIU OF PROVIDING OPEIU LOCAL 277 OWNED VEHICLES TO THESE FULL TIME OFFICERS/EMPLOYEES. DOCUMENTATION FOR THESE AMOUNTS TO BE REIMBURSED ARE PROVIDED BY EACH RESPECTIVE FULL TIME EMPLOYEES. THIS POLICY HAS BEEN APPROVED BY THE EXECUTIVE BOARD; TOGETHER WITH THE EXECUTIVE BOARDS APPROVAL FOR COMPENSATION PACKAGE. THE AMOUNTS EXPENDED ARE APPROVED BY THE EXECUTIVE BOARD WHEN THE ACCOUNTS PAYABLE VOUCHERS ARE APPROVED AT REGULAR EXECUTIVE BOARD MEETINGS. THIS FORM OF COMPENSATION IS TAKEN INTO ACCOUNT BY THE EXECUTIVE BOARD IN SETTING THE TOTAL COMPENSATION OF EACH FULL-TIME OFFICERS/EMPLOYEES AND IT IS INCLUDED IN THE GROSS WAGES OF SUCH EMPLOYEE IN THE YEAR THE BONUS IS APPROVED. THE FULL-TIME OFFICERS/EMPLOYEES WITH THIS BENEFIT ARE THE PRESIDENT/BUSINESS MANAGER AND THE SECRETARY-TREASURER BECAUSE THEY ALSO SERVE AS FULL-TIME BUSINESS REPRESENTATIVES. IN THE COURSE OF CARRYING OUT THE BUSINESS OF OPEIU LOCAL 277, THE OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO TRAVEL OUT OF TOWN ON BUSINESS . OPEIU LOCAL 277 DETERMINED MANY YEARS AGO THAT IT DID NOT WANT TO ADMINISTER EXPENSE REIMBUSEMENT PLANS AND SET A POLICY IN PLACE TO AVOID SUCH PLANS, UNDER THE POLICY PUT INTO PLACE, OPEIU LOCAL 277 BEGAN THE PRACTICE OF SETTING AN AMOUNT OF EXPENSE MONEY TO BE GIVEN TO ANYONE TRAVELING OVERNIGHT ON BEHALF OF OPEIU LOCAL 277. THE AMOUNT IS SET BY THE EXECUTIVE BOARD AND SUBSEQUENTLY RATIFIED BY THE MEMBERSHIP. THE AMOUNT IS THEN GROSSED UP FOR TAXES AND INCLUDED IN THE GROSS INCOME OF THE INDIVIDUAL IN ORDER FOR THE OFFFICER, DIRECTOR, TRUSTEE, OR ANY MEMBER TO GET THE FULL AMOUNT APPROVED BY THE EXECUTIVE BOARD. PART I, LINE 1B ALL SALARIES OF THE OPEIU LOCAL 277 ARE REVIEWED AND APPROVED BY THE GOVERNING BODY OF THE ORGANIZATION, THE EXECUTIVE BOARD, THIS INCLUDES ANY BONUSES AND PAY INCREASES. THE OPEIU LOCAL 277 PAYS ANY OFFICER, TRUSTEE, AND/OR WORKER THAT PERFORMS SERVICES FOR THE ORGANIZATION, BUT IS NOT A FULL TIME WORKER OF OPEIU LOCAL 277 AND WORKS AT ONE OF THE COMPANIES REPRESENTED BY OPEIU LOCAL 277 THE SAME RATE OF PAY THEY RECEIVE FROM THEIR RESPECTIVE EMPLOYER/COMPANY (COMMONLY REFERRED TO AS LOST OR CLOCK TIME). BECKY TURNER SR. BUSINESS REPRESENTATIVE BECKY TURNER, THE MOTHER OF TYLER TURNER-PRESIDENT AND BUSINESS MANAGER OF OPEIU LOCAL 277 IS EMPLOYED BY THE ORGANIZATION. BECKY TURNER HAD PREVIOUSLY SERVED AS PRESIDENT AND BUSINESS MANAGER OF OPEIU LOCAL 277 FOR MANY YEARS. IN A PREVIOUS YEAR, BECKY TURNER CHOSE NOT TO RUN FOR RE-ELECTION AS PRESIDENT AND TYLER TURNER WAS ELECTED BY THE MEMBERSHIP OF OPEIU LOCAL 277 AS PRESIDENT. DURING THE FISCAL YEAR OF OCTOBER 2020, BECKY TURNER RETIRED AS BUSINESS MANANGER AND TYLER TURNER WAS HIRED BY THE EXECUTIVE BOARD AND RATIFIED BY THE MEMBERSHIP OF OPEIU LOCAL 277. AT THAT TIME BECAUSE OF BECKY TURNER'S YEARS OF EXPERIENCE AND KNOWLEDGE OF THE MEMBERS AND COMPANIES REPRESENTED BY OPEIU LOCAL 277, THE EXECUTIVE BOARD HIRED BECKY TURNER AS PART TIME SENIOR BUSINESS REPRESENTATIVE. THIS ACTION WAS RATIFIED BY THE MEMBERSHIP OF OPEIU LOCAL 277. 0 TYLER TURNER PRESIDENT & BUSINESS MANAGER DURING THE FISCAL YEAR ENDED OCTOBER, 2025 TYLER TURNER SERVED ON THE OPEIU-INTERNATIONAL EXECUTIVE BOARD. COMPENSATION IS TYPICALLY UNDER $10,000 PER YEAR FOR THIS POSITION AND IS INCLUDED ON FORM 990, PART VII LINE 2 COLUMN E. IN ADDITION ANY OTHER FINANCIAL TRANSACTIONS BETWEEN OPEIU LOCAL 277 AND OPEIU-INTERNATIONAL OFFICER ARE WITHIN THE ORDINARY COURSE OF THE RELATIONSHIPS BETWEEN THE TWO ORGANIZATIONS AND ARE INCLUDED ON FORM 990, PART VIII, LINE 11 AND FORM 990, PART IX PAGE 10 , LINE 21, PAYMENT TO AFFILIATES. 0 TYLER TURNER PRESIDENT & BUSINESS MANAGER TYLER TURNER, PRESIDENT AND BUSINESS MANAGER OF OPEIU LOCAL 277 ALSO SERVES AS VICE PRESIDENT FOR REGION 8 OF THE TEXAS AFL-CIO. THERE IS NO COMPENSATION OR ANY MONETARY BENEFIT RECEIVED FROM THIS POSITION. IT IS A VOLUNTEER POSITION. IN THE NORMAL COURSE OF BUSINESS, OPEIU LOCAL 277 HAS SPONSORED SOME EVENTS AND OR CONTRIBUTED TO THE GENERAL FUND OF THE TEXAS AFL-CIO DURING THE FISCAL YEAR. 0 TYLER TURNER PRESIDENT & BUSINESS MANAGER TYLER TURNER, PRESIDENT AND BUSINESS MANAGER OF OPEIU LOCAL 277 IS A TRUSTEE ON THE EXECUTIVE COMMITTEE OF THE TARRANT COUNTY CENTRAL LABOR COUNCIL. THERE IS NO COMPENSATION OR ANY MONETARY BENEFIT RECEIVED BY BEING A MEMBER OF THIS COMMITTEE. THIS IS A VOLUNTEER POSITION. IN THE NORMAL COURSE OF BUSINESS DURING THIS FISCAL YEAR, OPEIU LOCAL 277 SPONSORED EVENTS AND OR CONTRIBUTED MONEY TO THE TARRANT COUNTY CENTRAL LABOR COUNCIL. IN THE CASE OF EVENTS SPONSORED BY THE OPEIU LOCAL 277, FEES FOR MEMBERS' PARTICIPATION IN THESE EVENTS MAY HAVE ALSO BEEN PAID BY OPEIU LOCAL 277 0 FORM 990, PART VI, SECTION A, LINE 2 OPEIU LOCAL 277 EMPLOYS THE MOTHER, BECKY TURNER OF THEIR PRESIDENT, TYLER TURNER ON A PART-TIME BASIS. BECKY TURNER RETIRED AS BUSINESS MANAGER OF OPEIU LOCAL 277. THE EXECUTIVE BOARD ASKED HER TO CONTINUE ON AS A PART-TIME SENIOR BUSINESS REPRESENTATIVE BECAUSE OF HER YEARS OF EXPERIENCE AND KNOWLEDGE, THIS CHANGE WAS RATIFIED BY THEIR MEMBERSHIP. THE SALARIES, BENEFITS, AND ANY APPLICABLE BONUSES OF BOTH EMPLOYEES ARE SET BY THE EXECUTIVE BOARD IN THE SAME MANNER AS OTHER EMPLOYEES OF OPEIU LOCAL 277 THAT ARE SIMILARY SITUATED. FORM 990, PART VI, SECTION A, LINE 6 OPEIU LOCAL 277 IS GOVERNED BY THE ENTIRE MEMBERSHIP FROM WITHIN THE VARIOUS COMPANIES REPRESENTED, THESE MEMBERS ELECT THE OFFICERS, TRUSTEES, AND MEMBERS AT LARGE OF ITS GOVERNING BODY, THE EXECUTIVE BOARD. THERE ARE ASSOCIATE MEMBERS OF OPEIU LOCAL 277 THAT DO NOT HAVE THE AUTHORITY TO VOTE. THIS IS BECAUSE MANAGEMENT OF SOME OF THE EMPLOYER COMPANIES WITH WORKERS REPRESENTED BY OPEIU LOCAL 277 WANT THE ABILITY TO PROMOTE THEIR COMPANY AS A UNION FRIENDLY COMPANY, THEREFORE, OPEIU LOCAL 277 PROVIDES FOR "ASSOCIATE MEMBERS". THESE ASSOCIATE MEMBERS' MONTHLY DUES ARE THE SAME AS ALL WORKERS OF THE COMPANY BEING REPRESENTED HOWEVER SINCE THESE ASSOCIATE MEMBERS ARE PART OF THE MANAGEMENT OF THE COMPANY WITH WORKERS BEING REPRESENTED BY OPEIU LOCAL 277, GIVING THESE MEMBERS THE ABILITY TO VOTE AND/OR FILE GRIEVANCES WOULD BE A CONFLICT OF INTEREST BECAUSE THEY ARE NEGOTIATING ON BEHALF OF THE COMPANY'S MANAGEMENT WHILE OPEIU LOCAL 277 IS NEGOTIATING ON BEHALF OF REPRESENTED WORKERS DURING COLLECTIVE BARGAINING NEGOTIATIONS. PRIOR TO ANYONE JOINING OPEIU LOCAL 277 AS AN ASSOCIATE MEMBER, THEY ARE MADE FULLY AWARE THAT THEY WILL NOT HAVE VOTING RIGHTS OR THE RIGHT TO FILE GRIEVANCES. AT THE END OF THE CURRENT FISCAL YEAR THERE WERE THREE THOUSAND, ONE HUNDRED AND NINETY NINE (3,199) ASSOCIATE MEMBERS. RETIREE MEMBERS PAY A SUBSTANTIALY LOWER DUES RATE THAN ACTIVE MEMBERS TO MAINTAIN THEIR RETIREMENT MEMBERSHIP STATUS. SINCE RETIREE MEMBERS NO LONGER HAVE THE SAME INTEREST IN REPRESENTATION CONTRACTS NEGOTIATED ON BEHALF OF ACTIVE MEMBERS, RETIREE MEMBERS DO NOT HAVE VOTING RIGHTS, AT THE END OF THE FISCAL YEAR THERE WERE ELEVEN (11) RETIREE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP OF OPEIU LOCAL 277 ELECTS THE OFFICERS, THE TRUSTEES AND MEMBERS AT LARGE OF OPEIU LOCAL 277 WHICH COMPRISE THE GOVERNING BODY, THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERSHIP OF OPEIU LOCAL 277 APPROVES THE ACTIONS OF THE ORGANIZATION'S GOVERNING BODY, THE EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 FILED BY OPEIU LOCAL 277 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT ENGAGED BY THE EXECUTIVE BOARD, THE GOVERNING BODY OF OPEIU LOCAL 277. THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT GOES OVER THE COMPLETED FORM 990 IN DETAIL WITH THE SECRETARY/TREASURER AND THE PRESIDENT OF OPEIU LOCAL 277 PRIOR TO FILING. THE EXECUTIVE BOARD HAS DELEGATED APPROVAL OF THE FORM 990 TO THE SECRETARY/TREASURER WITH THE SECRETARY/TREASURER OF OPEIU LOCAL 277 MAKING A DETAILED REPORT TO THE EXECUTIVE BOARD REGARDING THE COMPLETED FORM 990 AFTER IT HAS BEEN FILED. FORM 990, PART VI, SECTION B, LINE 15 SALARIES OF ALL EMPLOYEES, WHETHER THE EMPLOYEE IS FULL TIME OR PART TIME, INCLUDING THE TOP MANAGEMENT, PRESIDENT, BUSINESS MANAGER, SENIOR BUSINESS REPRESENTATIVE, ASSISTANT BUSINESS REPRESENTTIVE, AND SECRETARY-TREASURER ARE SET BY THE INDEPENDENT EXECUTIVE BOARD OF OPEIU LOCAL 277. THE EXECUTIVE BOARD UTILIZES COMPARABILITY DATA AND OTHER FACTORS IN DETERMINING THE APPROPRIATE PAY RATES. SHOULD A MEMBER NOT REGULARLY EMPLOYED BY OPEIU LOCAL 277, BUT EMPLOYED BY A COMPANY REPRESENTED BY OPEIU LOCAL 277 PERFORM SERVICES OR ATTEND A MEETING FOR OPEIU LOCAL 277, SUCH MEMBER IS PAID FOR THE TIME SPENT ON OPEIU LOCAL 277 UNION BUSINESS, SUCH AS SERVING ON A COMMITTEE, ETC. AT THE SAME PAY RATE AS THEY ARE PAID BY THEIR EMPLOYER, COMMONLY KNOW AS "LOST TIME OR "CLOCK TIME". FORM 990, PART VI, SECTION C, LINE 19 OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION LOCAL 277 MAKES ALL DOCUMENTS OPEN TO PUBLIC INSPECTION AVAILABLE UPON REQUEST. AN AGREED UPON PROCEDURES REPORT IS PERFORMED EACH FISCAL QUARTER BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT. THESE PROCEDURES INCLUDE A COMPREHENSIVE REVIEW OF THE FINANCIAL TRANSACTIONS OF OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION LOCAL 277 FOR THE QUARTER. THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT'S REPORT FOR EACH QUARTER IS REVIEWED BY THE EXECUTIVE BOARD. OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION-INTERNATIONAL OFFICE 80 EIGHTH AVENUE NEW YORK NY 10011 530175463 INTERNATIONAL ORGANIZATION OF LOCAL OFFICE & PROFESSIONAL EMPLOYEE UNIONS NY 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0