2024-11-13T13:31:41-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 208192637 SEIU LOCAL 521 SEIU 4086783300 2302 ZANKER ROAD SAN JOSE CA 95131 BILAL SHAH DIRECTOR OF FINANCE 4086783300 2024-11-13 1 1 ERIN CRANMER P01712644 2023319880 2024-11-12 2023 2024-10-15 13:58:12Z RIKO MENDEZ 2302 ZANKER ROAD SAN JOSE CA 95131 34303623 0 X WWW.SEIU521.ORG X 2007 CA TO IMPROVE THE LIVES OF THE WORKERS AND THEIR FAMILIES BY ORGANIZING AND REPRESENTING THE PUBLIC SECTOR AND PUBLICLY FUNDED WORKERS. IN DOING SO, MEMBERS WIN BETTER CONTRACTS, IMPROVE WORKING CONDITIONS AND IMPROVE THE LIVES OF WORKERS AND THEIR FAMILIES. 36 36 140 0 0 0 141520 189263 29424808 33178165 19324 545990 571114 390205 30156766 34303623 40371 46060 0 0 18291776 19257620 0 0 0 12037675 13774700 30369822 33078380 -213056 1225243 28853734 29929238 8227839 8078100 20625895 21851138 X THE MISSION OF SEIU LOCAL 521 IS TO PROVIDE OUR MEMBERS WITH A VOICE IN THE WORKPLACE,IN THEIR UNION AND IN THE LARGER COMMUNITY. THROUGH OUR ACTIONS, WE INTEND TO CREATE A MORE JUST AND HUMANE SOCIETY. WE ARE COMMITTED TO PROTECTING AND IMPROVING THE LIVES OF WORKERS AND THEIR FAMILIES. WE WILL WORK TO IMPROVE AND PROTECT THE SERVICES WE PROVIDE TO OUR COMMUNITIES. WE BELIEVE THAT BY WORKING TOGETHER AS A UNITED FRONT, WE CAN WIN BETTER CONTRACTS AND BUILD INDUSTRY POWER IN OUR REGION. 0 0 TO PROTECT & PRESERVE THE UNION AS A WHOLE IN THE PERFORMANCE OF IT'S LEGAL AND CONTRACTUAL OBLIGATIONS. 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 58 0 1 140 1 1 1 0 0 0 0 0 0 0 X 36 36 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 CA X SEIU LOCAL 521 4086783300 2302 ZANKER ROAD SAN JOSE CA 95131 RIKO MENDEZ CHIEF ELECTED OFFICER 40.00 X X 176838 0 70015 MULLISSA WILLETTE PRESIDENT 40.00 X X 0 0 0 RILEY TALFORD FIRST VICE PRESIDENT 40.00 X X 0 0 0 KATHERINE SELOVER TREASURER 40.00 X X 0 0 0 JAMES HEANEY SECRETARY 40.00 X X 0 0 0 ARVELIA COOPER-WHIGHAM AFRAM EXEC BOARD DELEGATE 1.00 X 0 0 0 SILVERIA BARELA APALA EXEC BOARD DELEGATE 1.00 X 0 0 0 RACHEL SUBEGA LATINO CAUCUS EXEC BOARD DELEGATE 1.00 X 0 0 0 ALEX LESNIAK EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 ANDRE THOMAS EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 ANGELA BALLOU EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 CAROL GARVEY EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 DEBBIE ACOSTA EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 DEREK BAHAMONDES EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 ERIC SCHWARZENTRAUB EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 JANET DIAZ EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 JIJOHO SAGBOHAN EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 LASHAKA PLEASANT DAVIS EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 LAURA BASUA EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 LORENA BRIONES EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 LUCIA SAPIENS EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 MAISHA WILLIS EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 MERCEDES SEGURA EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 MICHAEL FERNWOOD EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 NATASHA SIMS EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 NATISHA WILLIAMS EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 OCEAN BEVERLY EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 PATRICIA MORAN EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 ROBIN HEBER EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 ROBIN WALTERS EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 SARAH GIANOCARO EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 XAVIER DUPREE EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 YVETTE CARREON EXECUTIVE BOARD DELEGATE 1.00 X 0 0 0 ANDRE OLIVEIRA EXECUTIVE BOARD DELEGATE ALT 1.00 X 0 0 0 CATALINA GUEVARA EXECUTIVE BOARD DELEGATE ALT 1.00 X 0 0 0 CONNIE CHEW EXECUTIVE BOARD DELEGATE ALT 1.00 X 0 0 0 KATHERINE O'MALLEY EXECUTIVE BOARD DELEGATE ALT 1.00 X 0 0 0 GILBERT GARCIA REGION TRUSTEE 1.00 X 0 0 0 TREVOR GILLIS REGION TRUSTEE 1.00 X 0 0 0 KARYN CLARK REGION TRUSTEE 1.00 X 0 0 0 ALICIA METTERS REGION VICE PRESIDENT 1.00 X 0 0 0 ALICIA ALEMAN REGION VICE PRESIDENT 1.00 X 0 0 0 TAMMY DHANOTA REGION VICE PRESIDENT 1.00 X 0 0 0 TANIA SALINAS TRUSTEE AT-LARGE 1.00 X 0 0 0 LUCIANNE LATU TRUSTEE AT-LARGE 1.00 X 0 0 0 FRANK GARDEN SENIOR CES 40.00 X 148852 0 1152 ROBERT KLIMCZAK CHIEF OF ORGANIZING 40.00 X 146556 0 54017 MARLENE VALDEZ INTERNAL ORGANIZER 40.00 X 141781 0 107691 DEBORAH NARVAEZ EXEC REP TO CEO 40.00 X 141049 0 115334 MICHAEL CARTER COORDINATOR 40.00 X 137346 0 95668 892422 0 443877 39 0 1 0 WEINBERG ROGER AND ROSEFELD 1375 55TH STREET EMERYVILLE CA 94608 LEGAL 980420 SARAH ZIMMERMAN 23565 HILLTOP ROAD BUFFALO CREEK CO 80425 CONSULTANT 135428 CLARION RIVER GROUP 223 VALLEY ROAD MONTCLAIR NJ 07042 CONSULTANT 129500 LOGIC TECHNOLOGY CONSULTING GROUP 370 AMAPOLA AVE SUITE 201 TORRANCE CA 90501 CONSULTANT 113188 4 189263 189263 MEMBER DUES 900099 33178165 33178165 33178165 545990 545990 340800 0 340800 340800 340800 49405 49405 49405 34303623 33227570 0 886790 31060 15000 246853 11106393 2390226 4625161 888987 713755 237902 391460 553188 255897 1076807 486692 453721 329494 6061223 444429 235391 REPRESENTATIONAL ACTIVI 917891 COMMUNICATIONS 503786 ORGANIZING 458333 MEMORABILIA 375506 279225 33078380 7757611 13938055 10127397 5353630 14654 27453 14916957 4306857 10954072 10610100 28853734 29929238 6487000 6217876 1740839 1860224 8227839 8078100 X 20611264 21836507 14631 14631 20625895 21851138 28853734 29929238 1225243 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED SEIU LOCAL 521 CANDIDATE PAC 555 CAPITOL MALL STE 1425 SACRAMENTO CA 95814 770696907 196618 1 0 0 3711371 3711371 9234114 2791255 6442859 197314 136412 60902 1774158 1379190 394968 10610100 VACATION, COMP AND SICK TIME PAYABLE 1649892 CHAPTER FUNDS PAYABLE 83772 OTHER LIABILITIES 126560 1860224 X PART X, LINE 2: THE LOCAL 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. THE LOCAL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, 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 DECEMBER 31, 2023, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE LOCAL FILES RETURNS. 0 SCHOLARSHIP AWARDS 10 15000 X 0 0 0 DEBORAH NARVAEZ EXEC REP TO CEO 141049 0 0 0 0 0 34010 0 81324 0 256383 0 0 0 MARLENE VALDEZ INTERNAL ORGANIZER 141781 0 0 0 0 0 26367 0 81324 0 249472 0 0 0 RIKO MENDEZ CHIEF ELECTED OFFICER 176838 0 0 0 0 0 42501 0 27514 0 246853 0 0 0 MICHAEL CARTER COORDINATOR 137346 0 0 0 0 0 24883 0 70785 0 233014 0 0 0 ROBERT KLIMCZAK CHIEF OF ORGANIZING 146556 0 0 0 0 0 34093 0 19924 0 200573 0 0 0 FRANK GARDEN SENIOR CES 148852 0 0 0 0 0 1152 0 0 0 150004 0 0 0 PART I, LINE 3 BOARD APPROVES CEO'S COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 THE LOCAL UNION IS A MEMBERSHIP BASED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A DUES PAYING MEMBERS ELECT THE OFFICERS AND EXECUTIVE BOARD OF THE LOCAL. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS OF THE LOCAL, ACCORDING TO THE LOCALS BYLAWS AND CONSTITUIONS. FORM 990, PART VI, SECTION B, LINE 11B REVIEW IS PERFORMED BY THE DIRECTOR OF FINANCE AND CHIEF EXECUTIVE OFFICER BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS POLICY IF A VIOLATION IS FOUND, THEN APPROPRIATE DISCIPLINARY AND/OR CORRECTIVE ACTION WILL BE TAKEN. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE LOCALS WEBSITE. FORM 990, PART XII, LINE 1: THE MODIFIED CASH BASIS OF ACCOUNTING IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. MOST REVENUE IS RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, WHILE MOST EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED. MODIFICATIONS INCLUDE ACCRUED VACATION LIABILITIES, CAPITALIZATION OF PROPERTY AND EQUIPMENT AND RELATED DEPRECIATION EXPENSE, AND DEBT RELATED TO THE PURCHASE OF THE BUILDING AND PROPERTY THAT SERVES AS LOCAL 521'S HEADQUARTERS. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED SEIU LOCAL 521 CANDIDATE PAC 555 CAPITOL MALL STE 1425 SACRAMENTO CA 95814 770686907 SEPARATE SEGREGATED FUND CA 527 0 SEIU LOCAL 521 INDEPENDENT EXPENDITURE PAC 555 CAPITOL MALL STE 1425 SACRAMENTO CA 95814 770686902 SEPARATE SEGREGATED FUND CA 527 0 SEIU LOCAL 521 ISSUES PAC 555 CAPITOL MALL STE 1425 SACRAMENTO CA 95814 SEPARATE SEGREGATED FUND CA 527 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0