2025-01-30T09:50:05-06:00 2024-09-30 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE STE 300 IRVINE CA 92606 990 2023-10-01 951939454 COMMUNICATIONS WORKERS OF AMERICA LOCAL 9510 COMM 7149789510 606 N ECKHOFF STREET ORANGE CA 92868 JASON JUSTICE PRESIDENT 7149789510 2025-01-24 1 1 LISA N RYSSEL CPA P00643670 7149781300 2025-01-24 2023 2025-03-06 01:10:19Z JASON JUSTICE 606 N ECKHOFF STREET ORANGE CA 92868 770547 0 X WWW.CWA9510.ORG X CA ADMINISTRATION OF NEGOTIATED UNION CONTRACTS. 12 0 30 0 0 0 0 0 781416 760822 289 4005 5446 5720 787151 770547 1758 227 0 0 582928 615338 0 0 0 212820 217917 797506 833482 -10355 -62935 1094995 1025613 210946 204499 884049 821114 X ADMINISTRATION OF NEGOTIATED UNION CONTRACTS. 0 0 PARTICIPATION IN NATIONAL UNION PROGRAMS.EMPLOYEE & MEMBER BENEFITS - PAYMENT OF LOST TIME WAGES TO MEMBERS FOR PARTICIPATING IN THE OPERATION OF THE LOCAL. PROVIDE ACTIVITIES FOR MEMBERS TO NETWORK WITH OTHER COMMUNICATIONS INDUSTRY EMPLOYEES. GENERAL OPERATING AND ADMINISTRATIVE EXPENSES. EMPLOYEE & MEMBER BENEFITS - PAYMENT OF LOST TIME WAGES TO MEMBERS FOR PARTICIPATING IN THE OPERATION OF THE LOCAL. PROVIDE ACTIVITIES FOR MEMBERS TO NETWORK WITH OTHER COMMUNICATIONS INDUSTRY EMPLOYEES. MEMBER EDUCATION - EDUCATE MEMBERS REGARDING ISSUES AFFECTING THE COMMUNICATIONS INDUSTRY AND VARIOUS SOCIAL AND POLITICAL MATTERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 30 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 0 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X KRISTY L PHAM 7148726553 606 N ECKHOFF ST ORANGE CA 92868 PETER O'BRIEN PRESIDENT 39.00 X X 106709 0 0 KRISTY PHAM SECRETARY/TREASURER 19.00 X X 43708 0 0 JASON JUSTICE EXECUTIVE VICE PRESIDENT 17.00 X X 43916 0 0 ALFONSO OCHOA VICE PRESIDENT 12.00 X X 31144 0 0 YESENIA GONZALES ENDED 824 VICE PRESIDENT 14.00 X X 23111 0 0 GLENN BALL BOARD MEMBER 2.00 X 6759 0 0 ALICE SIERRAS BOARD MEMBER 8.00 X 15516 0 0 ROBERT COLE BOARD MEMBER 6.00 X 13988 0 0 ENRIQUE RAMIREZ EXECUTIVE BOARD MEMBER 15.00 X 23668 0 0 DANILLE PITTS BOARD MEMBER 1.00 X 24906 0 0 ANTHONY TESTA BOARD MEMBER 1.00 X 16660 0 0 THOMAS GARDELLA VICE PRESIDENT 2.00 X X 6998 0 0 MATT FUENTES BOARD MEMBER 1.00 X 2868 0 0 MICHAEL SEGURA END 1023 BOARD MEMBER 1.00 X 1269 0 0 361220 0 0 1 0 0 0 0 MEMBERSHIP DUE & ASSES 900099 760822 760822 760822 4005 4005 OTHER REVENUE 900099 5720 5720 5720 770547 766542 0 4005 227 376312 131560 62239 45227 18900 30152 22300 14525 10166 8341 22985 10093 DUES AND SUBSCRIPTIONS 37250 REPAIRS AND MAINTENANCE 16083 PROPERTY TAXES 13877 MISCELLANEOUS 7368 5877 833482 11433 25846 148244 78434 1123853 202520 935318 921333 1094995 1025613 210946 204499 210946 204499 X 884049 821114 884049 821114 1094995 1025613 -62935 0 X 0 1 X 0 0 312107 312107 728248 202520 525728 42173 42173 41325 41325 921333 X 770547 0 770547 0 770547 833482 0 833482 0 833482 PART X, LINE 2: THE UNION IS RECOGNIZED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND CORRESPONDING STATE CODE. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE UNION ACCOUNTS FOR THE PROVISIONS OF FASB ASC 740-10-25 WHEREBY AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE UNION DOES NOT BELIEVE THAT THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR ANY RELATED INTEREST OR PENALTIES. THE UNION'S 2021-2023 TAX RETURNS ARE OPEN FOR REVIEW FOR FEDERAL INCOME TAX PURPOSES, AND ITS 2020-2023 TAX RETURNS ARE OPEN TO REVIEW FOR STATE INCOME TAX PURPOSES. PARTICIPATION IN NATIONAL UNION PROGRAMS EMPLOYEE & MEMBER BENEFITS - PAYMENT OF LOST TIME WAGES TO MEMBERS FOR PARTICIPATING IN THE OPERATION OF THE LOCAL. PROVIDE ACTIVITIES FOR MEMBERS TO NETWORK WITH OTHER COMMUNICATIONS INDUSTRY EMPLOYEES. EMPLOYEE & MEMBER BENEFITS PAYMENT OF LOST TIME WAGES TO MEMBERS FOR PARTICIPATING IN THE OPERATION OF THE LOCAL. PROVIDE ACTIVITIES FOR MEMBERS TO NETWORK WITH OTHER COMMUNICATIONS INDUSTRY EMPLOYEES. FORM 990, PART VI, SECTION A, LINE 6 ELIGIBILITY FOR AND ACCEPTANCE AS A MEMBER OF THE LOCAL SHALL BE PROVIDED IN ARTICLE V OF THE LOCAL BY-LAWS. ANY ACTIVE MEMBER WHO MEETS THE ELIGIBILITY REQUIREMENTS UNDER THE LOCAL BY-LAWS CAN RUN FOR OFFICE. NO MEMBER SHALL HAVE RIGHT, TITLE OF INTEREST, WHETHER LEGAL OR EQUITABLE IN OR TO ANY CONTRACT, ASSET, CLAIM OR ANY PROPERTY, WHETHER REAL OR PERSONAL, ENTERED INTO, HELD OR OWNED IN THE NAME OF THE ANY LOCAL UNION. FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT, VICE-PRESIDENT AND SECRETARY-TREASURER ARE ELECTED BY ACTIVE MEMBERS IN GOOD STANDING OF THE LOCAL TO TERM OF OFFICE. EXECUTIVE BOARD MEMBERS ARE ELECTED BY ACTIVE MEMBERS IN GOOD STANDING OF THE LOCAL WHO ARE EMPLOYED IN THE APPROPRIATE CONSTITUENCY GROUP. THE GOVERNING BODY OF THE LOCAL CONSISTS OF THE ELECTED PRESIDENT, VICE-PRESIDENT, SECRETARY-TREASURER AND ELECTED EXECUTIVE BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B ANY INCREASE IN THE RATES OF DUES OR INITIATION FEE, OR ANY GENERAL OR SPECIAL ASSESSMENT ADOPTED BY THE EXECUTIVE BOARD MUST BE APPROVED BY THE ACTIVE MEMBERSHIP IN GOOD STANDING OF THE LOCAL AT A GENERAL OR SPECIAL MEMDBERSHIP MEETING OR BY MAIL REFERENDUM VOTE. AS OF THE DATE OF FILING OF THIS FORM 990 THE RATES OF LOCAL DUES ARE SET BY THE LOCAL EXECUTIVE BOARD IN ACCORDANCE WITH THE LOCAL BY-LAWS PROVISIONS CONCERNING SAME WHICH WERE APPROVED BY THE MEMBERSHIP. DECISION OF THE GOVERNING BODY MAY BE APPEALED IN ACCORDANCE WITH THE APPEALS PROCEDURES SPECIFIED IN THE LOCAL BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - THE GOVERNING BODY RECEIVES A COPY OF 990 AND REVIEWS IT PRIOR TO SUBMITTAL. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE BOARD LOOKS AT EVERY EXPENDITURE MADE AND HAS THE OPPORTUNITY TO QUESTION AND APPROVE EACH EXPENSE. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION IS DETERMINED BY OUR LOCAL BYLAWS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE AT MEMBERSHIP MEETINGS WHICH ARE HELD EVERY OTHER MONTH. ADDITIONALY, THE DOCUMENTS ARE ALWAYS AVAILABLE UPON REQUEST.