COMMUNICATION WORKERS OF AMERICA: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNICATION WORKERS OF AMERICA (EIN 94-3124274)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-13
- IRS object ID
- 202641339349307339
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-13T16:03:15-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WITHUMSMITHBROWNPC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6101 BOLLINGER CANYON RD STE 400 | AddressLine1Txt |
| City | SAN RAMON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94583 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943124274 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UNIVERSITY PROFESSIONAL AND TECHNICAL | BusinessNameLine1Txt |
| Business Name Line2 | EMPLOYEES CWA LOCAL 9119 | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % AMY FLETCHER | InCareOfNm |
| Business Name Control | UNIV | BusinessNameControlTxt |
| Phone | 5107048783 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4443 | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94704 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Amy Fletcher | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5107048783 | PhoneNum |
| Signature | 2026-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JASMINE S BAKER | PreparerPersonNm |
| PTIN | P01452246 | PTIN |
| Phone | 9252779100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Amy Fletcher | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4443 | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94704 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,386,522 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.upte.org | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | A LABOR UNION FOR THE BETTERMENT AND ADVANCEMENT OF ITS MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 69 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,100 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,078,981 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,172,246 | CYProgramServiceRevenueAmt |
| PY Investment Income | $274,665 | PYInvestmentIncomeAmt |
| CY Investment Income | $130,581 | CYInvestmentIncomeAmt |
| PY Other Revenue | $60,471 | PYOtherRevenueAmt |
| CY Other Revenue | $82,595 | CYOtherRevenueAmt |
| PY Total Revenue | $11,414,117 | PYTotalRevenueAmt |
| CY Total Revenue | $14,386,522 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $19,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,299,394 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,955,305 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,535,364 | PYOtherExpensesAmt |
| CY Other Expenses | $9,983,636 | CYOtherExpensesAmt |
| PY Total Expenses | $10,854,258 | PYTotalExpensesAmt |
| CY Total Expenses | $16,942,441 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $559,859 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,555,919 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,320,686 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,816,359 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $77,930 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $129,522 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,242,756 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,686,837 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO ORGANIZE WORKERS FOR THEIR MORAL, ECONOMIC AND SOCIAL ADVANCEMENT. TO THAT END, THE OFFICERS AND REPRESENTATIVES OF THE LOCAL COLLECTIVELY BARGAIN WITH EMPLOYERS ON BEHALF OF THE LOCAL'S MEMBERS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | ORGANIZED WORKERS FOR THEIR MORAL, ECONOMIC AND SOCIAL ADVANCEMENT. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 34 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 69 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY FLETCHER | PersonNm |
| Phone | 5107048783 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2855 TELEGRAPH AVENUE SUITE 310 | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94704 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Matthew Stephen | ||||||||
| Secretary | 6.0 | 0.0 | Yes (X) | Yes (X) | $220,386 | $0 | $0 | |
| Matias Campos | ||||||||
| Exec. Vice President | 8.0 | 0.0 | Yes (X) | Yes (X) | $214,205 | $0 | $0 | |
| Paul Waters-Smith | ||||||||
| Executive Director | 40.0 | 0.0 | Yes (X) | Yes (X) | $179,249 | $0 | $0 | |
| Andrew Baker | ||||||||
| Communication Director | 40.0 | 0.0 | $143,827 | $0 | $0 | Yes (X) | ||
| Lisa Cody | ||||||||
| Research Director | 40.0 | 0.0 | $136,986 | $0 | $0 | Yes (X) | ||
| Kiernan Colby | ||||||||
| Northern Regional Director | 40.0 | 0.0 | $136,085 | $0 | $0 | Yes (X) | ||
| Ursula Quinn | ||||||||
| Vice President | 8.0 | 0.0 | Yes (X) | Yes (X) | $133,514 | $0 | $0 | |
| Matthew Mason | ||||||||
| SCTD | 40.0 | 0.0 | $127,305 | $0 | $0 | Yes (X) | ||
| Flora Lloyd | ||||||||
| Organizer | 40.0 | 0.0 | $125,391 | $0 | $0 | Yes (X) | ||
| Dan Russell | ||||||||
| President | 40.0 | 0.0 | Yes (X) | Yes (X) | $104,706 | $0 | $0 | |
| Amy Fletcher | ||||||||
| Treasurer | 8.0 | 0.0 | Yes (X) | Yes (X) | $99,703 | $0 | $0 | |
| Samantha Brookshire | ||||||||
| EXECUTIVE BOARD - EFF. 12/2024 | 4.0 | 0.0 | Yes (X) | $2,800 | $0 | $0 | ||
| Carole Netter | ||||||||
| EXECUTIVE BOARD | 1.0 | 0.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Toni Ward | ||||||||
| EXECUTIVE BOARD | 6.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Max Belasco | ||||||||
| EXECUTIVE BOARD | 12.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Amelia Cutten | ||||||||
| EXECUTIVE BOARD | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Angie Bryan | ||||||||
| EXECUTIVE BOARD - TERM. 4/2025 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Alton Carswell | ||||||||
| EXECUTIVE BOARD | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Jamie McDole | ||||||||
| EXECUTIVE BOARD | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Eugene Burbige | ||||||||
| EXECUTIVE BOARD | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Niousha Nader | ||||||||
| EXECUTIVE BOARD - EFF. 12/2024 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Cheyenne Dean | ||||||||
| EXECUTIVE BOARD | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Shawn Singh | ||||||||
| EXECUTIVE BOARD | 6.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Sarah Pinka-Majchrowski | ||||||||
| EXECUTIVE BOARD | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Lalaine Rojo | ||||||||
| EXECUTIVE BOARD - EFF. 12/2023 | 7.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Lea Bishop | ||||||||
| EXECUTIVE BOARD | 6.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Samantha Warsh | ||||||||
| EXECUTIVE BOARD | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Esther Magana Buie | ||||||||
| EXECUTIVE BOARD | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Emily Collins | ||||||||
| EXECUTIVE BOARD - EFF. 12/2024 | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Daniel Thompson | ||||||||
| EXECUTIVE BOARD | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Cindy Rojas | ||||||||
| EXECUTIVE BOARD -TERM. 10/2025 | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Thor Swift | ||||||||
| EXECUTIVE BOARD | 4.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Jim Huynh | ||||||||
| EXECUTIVE BOARD - EFF. 12/2024 | 5.0 | 0.0 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,624,157 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 19 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Leonard Carder LLP | |||||
| 1330 broadway Suite 1450 | OAKLAND | CA | 94612 | Legal Services | $1,576,214 |
| ALLIANCE GRAPHICS | |||||
| 1101 8TH ST SUITE 100 | BERKELEY | CA | 94710 | PRINTING | $241,982 |
| EISNER DICTOR LAMADRID PC | |||||
| 39 BROADWAY SUITE 1540 | NEW YORK CITY | NY | 10006 | LEGAL | $144,084 |
| WITHUMSMITHBROWN PC | |||||
| PO BOX 5340 | PRINCETON | NJ | 08543 | ACCOUNTING | $131,731 |
| SAN DIEGO MISSION BAY RESORT | |||||
| 1775 EAST MISSION BAY DRIVE | SAN DIEGO | CA | 92109 | MEETING & CONFERENCE | $119,463 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,100 | AllOtherContributionsAmt |
| Total Contributions | $1,100 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| DUES AND AGENCY FEES | 900099 | $13,656,116 | $13,656,116 |
| REIMBURSEMENTS FROM CW | 900099 | $516,130 | $516,130 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,172,246 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $130,581 | TotalRevenueColumnAmt |
| Exclusion | $130,581 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| STRIKE FUND INCOME | 900099 | $57,610 | $57,610 |
| ARBITRATION INCOME | 900099 | $23,061 | $23,061 |
| MISC REVENUE | 900099 | $1,924 | $1,924 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $82,595 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,386,522 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,254,841 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $130,581 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,500 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $596,210 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,997,412 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $422,833 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,058 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $412,792 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $989,875 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,976 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,335 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,794 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,627 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,871 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,608 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,329,590 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $329,971 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,132,845 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,596 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| STRIKE EXPENSES | $1,799,197 |
| TRAINING EXPENSES | $213,379 |
| ORGANIZING EXPENSES | $220,010 |
| MISCELLANEOUS EXPENSE | $1,962 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,942,441 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,106,023 | BOYAmt |
| EOY | $4,284,456 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,188,562 | BOYAmt |
| EOY | $2,505,802 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,101 | BOYAmt |
| EOY | $26,101 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,320,686 | BOYAmt |
| EOY | $6,816,359 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,930 | BOYAmt |
| EOY | $129,522 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,930 | BOYAmt |
| EOY | $129,522 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,242,756 | BOYAmt |
| EOY | $6,686,837 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,242,756 | BOYAmt |
| EOY | $6,686,837 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,320,686 | BOYAmt |
| EOY | $6,816,359 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,555,919 | ReconcilationRevenueExpnssAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grassroots Lobbying | TotalGrassrootsLobbyingGrp | |
| Total Direct Lobbying | TotalDirectLobbyingGrp | |
| Total Lobbying Expend | TotalLobbyingExpendGrp | |
| Other Exempt Purpose Expend | OtherExemptPurposeExpendGrp | |
| Total Exempt Purpose Expend | TotalExemptPurposeExpendGrp | |
| Lobbying Nontaxable Amount | LobbyingNontaxableAmountGrp | |
| Grassroots Nontaxable | GrassrootsNontaxableGrp | |
| Tot Lbbyng Grassroot Mns Non Tx | TotLbbyngGrassrootMnsNonTxGrp | |
| Tot Lbby Expend Mns Lbbyng Non Tx | TotLbbyExpendMnsLbbyngNonTxGrp | |
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp | |
| Buildings | BuildingsGrp | |
| Leasehold Improvements | LeaseholdImprovementsGrp | |
| Equipment | EquipmentGrp | |
| Other Land Buildings | OtherLandBuildingsGrp | |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
| Total Liability | $0 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | The Local has analyzed the tax positions taken and has concluded that, as of June 30, 2025, there are no uncertain positions taken, or expected to be taken, that would require disclosure in the consolidated financial statements. The Local is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Matias Campos | ||||||||||||||
| Exec. Vice President | $214,205 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $214,205 | $0 | $0 | $0 |
| Matthew Stephen | ||||||||||||||
| Secretary | $220,386 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $220,386 | $0 | $0 | $0 |
| Paul Waters-Smith | ||||||||||||||
| Executive Director | $179,249 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $179,249 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6: | THE LOCAL REPRESENTS VARIOUS TYPES OF MEMBERS, INCLUDING: HEALTH CARE MEMBERS, RESEARCH MEMBERS, TECHNICAL MEMBERS, ADMINISTRATIVE MEMBERS, LOS ALAMOS NATIONAL LAB MEMBERS, LAWRENCE LIVERMORE NATIONAL LAB MEMBERS, LAWRENCE BERKELEY NATIONAL LAB MEMBERS, AND ASSOCIATE FACULTY MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A: | IN ACCORDANCE WITH THE LOCAL'S CONSTITUTION AND BYLAWS, THE LOCAL HAS AN EXECUTIVE BOARD, WHICH IS ELECTED BY THE LOCAL'S MEMBERS EVERY THREE YEARS. MEMBERS OF THE LOCAL ARE ELIGIBLE TO VOTE IN THE ELECTIONS. |
| FORM 990, PART VI, SECTION A, LINE 7B: | THE DECISIONS MADE BY THE EXECUTIVE BOARD ARE SUBJECT TO APPROVAL BY THE MEMBERS. THIS INCLUDES RATIFICATION OF CONTRACTS, ELECTIONS, AND AMENDMENTS TO THE CONSTITUTION AND BYLAWS. IN ADDITION, ALL EXECUTIVE BOARD MEETING MINUTES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE, WHICH IS RESTRICTED TO MEMBERS ONLY. THE LOCAL HOLDS AN ANNUAL CONVENTION (AT LEAST EVERY 16 MONTHS), AND ADDITIONAL CONVENTIONS CAN BE HELD AS NEEDED. THE HIGHEST AUTHORITY IS VESTED IN THE ANNUAL CONVENTION. EACH CHAPTER IS ENTITLED TO SEND DELEGATES TO THE CONVENTION. THE NUMBER OF DELEGATES IS BASED ON THE AVERAGE NUMBER OF MEMBERS IN EACH CHAPTER. |
| FORM 990, PART VI, SECTION A, LINE 8B: | THERE IS NO COMMITTEE TO ACT ON BEHALF OF THE EXECUTIVE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B: | FORM 990 WAS NOT PROVIDED TO ALL MEMBERS OF THE EXECUTIVE BOARD BEFORE FILING WITH THE IRS. THE FORM WAS REVIEWED BY THE TREASURER AND PRESIDENT BEFORE FILING WITH THE IRS. THE FORM IS SUBSEQUENTLY POSTED TO A WEBSITE TO WHICH ONLY MEMBERS HAVE ACCESS. |
| FORM 990, PART VI, SECTION B, LINE 12C: | EACH UPTE-CWA BOARD MEMBER OR VOLUNTEER WILL DISCLOSE ISSUES, SUBJECTS, PERSONS OR ENTITIES IN WHICH S/HE HAS A FINANCIAL OR OTHER INTEREST WHERE THERE IS THE POTENTIAL THAT THE UPTE-CWA EXECUTIVE BOARD MEMBERS MAY MAKE DECISIONS THAT AFFECT THOSE ISSUES, SUBJECTS, PERSONS OR ENTITIES. TO ENSURE ACCURATE, UP TO DATE INFORMATION, EACH UPTE-CWA BOARD MEMBER OR VOLUNTEER WILL REVIEW HIS OR HER DISCLOSURE STATEMENT ANNUALLY AND UPDATE AS NECESSARY. THE INFORMATION WILL BE REVIEWED BY UPTE-CWA'S PRESIDENT AND/OR HUMAN RESOURCES, AND SHARED WITH UPTE-CWA'S EXECUTIVE BOARD MEMBERS IF RELEVANT TO THE DISCUSSION OR DECISION-MAKING AT HAND. |
| FORM 990, PART VI, SECTION B, LINE 15: | THE SALARIES FOR THE PRESIDENT, VICE PRESIDENT, TREASURER, EXECUTIVE VICE PRESIDENT, OFFICERS OF THE LOCAL AND MEMBER STAFF ARE REVIEWED BY A COMPENSATION COMMITTEE THAT SUBMITS ITS RECOMMENDATION TO THE EXECUTIVE BOARD BASED ON COMPARABLE SALARIES PAID FOR SIMILAR JOBS AT UNIVERSITIES. BASED ON THESE RECOMMENDATIONS, THE SALARIES ARE DETERMINED BY THE EXECUTIVE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19: | THE LOCAL MAKES ITS GOVERNING DOCUMENTS AVAILABLE ON ITS WEBSITE. IN ADDITION, THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO POSTED ON THE INTERNAL WEBSITE AND ARE AVAILABLE FOR REVIEW BY THE MEMBERS. |
| FORM 990, PART VII COLUMN D AND PART IX, LINE 5: | THERE IS AN ARRANGEMENT BETWEEN THE LOCAL AND THE UNIVERSITY OF CALIFORNIA WHEREBY CERTAIN EMPLOYEES AND OFFICERS (LEASED EMPLOYEES) WORK A PERCENTAGE OF TIME FOR THE LOCAL AND A PERCENTAGE OF TIME FOR THE UNIVERSITY OF CALIFORNIA. THE UNIVERSITY OF CALIFORNIA PAYS SALARIES AND BENEFITS TO THE LEASED EMPLOYEES AND INVOICES THE LOCAL BASED ON THE PERCENT OF TIME THE LEASED EMPLOYEE WORKED FOR THE LOCAL. THE AMOUNTS REIMBURSED TO THE UNIVERSITY OF CALIFORNIA (UC) DURING THE FISCAL YEAR ENDED JUNE 30, 2025, HAVE BEEN REPORTED ON PART IX LINE 5. THE AMOUNTS REIMBURSED TO THE UC DURING THE 2024 CALENDAR YEAR HAVE BEEN INCLUDED ON PART VII COLUMN D. |
| FORM 990, PART XI, LINE 1: | THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING. |
| FORM 990, PART XII, LINE 2C: | THE EXECUTIVE BOARD ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE LOCAL'S FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |